Black-Kozminski.pdf
Dayna Black-Kozminski, Petitioner V City Of Benton Harbor, Respondent · 24-003387-TT
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RECEIVED | MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not submit this document, you may be held in default. Section 1: Petitioner's Contact Information First Name MI Last Name/Company Name Dayna N. |Black-Kozminski Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 593 City or Town State ZIP Code St. Joseph Mi [49085 ‘Telephone Number Fax Number 2697572504 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) daynakozminski@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parce, are they contiguous or adjoining? parcelsare you | [] vest [] No** appealing? *If yes, use a multiple parcel form for informaticn regarding any contiguous parcels. +f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check at that apply) 12 True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [1 Disabled Veterans Exemption [J uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [7] Exemption from Taxation (other than the denial of a [J classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Please see attached letter. | do not believe that | was fairly assessed. It is a condo unit. There are 9 other similar homes in the Harbor Village development almost exactly like mine. There are 4 in my immediate condo group, and 5 other similar homes in the ” 1st phase" of my condo development. We do not have water views as some other homes in the larger development do. In fact, we sit closer to the rail line and on the main road (Whitwam Dr.) so | did not use the waterview/waterfront properties as comparables. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessment ata Board of Review (BOR)? Yes OJ No If Yes, check which BOR you attended AND attach the BOR decision: March [I] July [| December if No, check the applicable reason(s): [1] Not required to attend 0 Assessment Change Notice was not received by Petitioner jl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [MH] Appealing within 35 days of State Tax Commission Order
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |, BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Bl 54-9425-2983-20-0 Classification of Property: Real Personal (checkone) Agricultural Commercial Industrial Rosier! Timber-Cutover Developmental Utility (check one) % Current Assessed Value (also known as State Equalized Value) as established by the BOR: 378,300 Current Taxable Vaiue as established by the BOR: 378,300 What do you believe is the Tair market value (also known as True Cash Value)? $636,020 Muitiply the True Cash Value by Ҥ and enter here. This is your contention of Assessed Value. 318,010 if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 318,010 Section 8: Classification Information *oniy the Mt Dep't of Treasury may appeal this issue to the Tribunal* Parcel identification Number: 54-9425-2983-20-0 Current Classification of Property as established by Board of Review: Real Personal (check one) 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe Is the property's classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one} % if improved property, how is the property currently being used? residential Ifimproved property, for what use was the property designed? residential
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at Teast 50% as of the date of the filing of this petition? [mn] Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 0 ves No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $26.00 will be added for each additional parcet being appealed, not to exceed a totai filing fee of $1,000. If your property Is residential property (see MCL. 206.762) and the State Equalized Value or Taxable Value in contention ist Filing Fee Is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 if your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature "required Petitioner or Attorney/Authorized Representative’s Signature: Ist
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Michigan Deparment of Treasury Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code au 2S 54-9425-2983-20-0 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [&}Benied [ Assessed Value Changed From: [ 378,300 ro: I | Record of Vote - Board or three mere of board oA a : : YES % : Chairperson: [Wyes [] NO or Member (0 no —=d— Member Oves [OO Nop Reason for Boa om re “5 Dre ont puictaek 5 JorChor 1f you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by fiting a petition with the Michigan Tax “Tribunal at P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Gut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be fled on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at wvav.michigan.goviaxidb. 2. TENTATIVE TAXABLE VALUE Disposition py Board of Review. The Board of Review must state the reason for its action below. 378,300 To: Denied [I Tentative Taxable Value Changed From: Record of Vote - Board or three member commy i Chairperson: of vs [J no Eat Member: od ves [7] NO npr. Member: [7] ves [[] NOjiimis] ESTE pondedts Pura cherge 1f you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal (hat decision by filing a petition with the Michigan Tax Tribunal at P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 1, and Agricultural Personal Property may be appealed by July 31. The petition must be filed appealed by May 31. Agricuitural Real, Residential Real, Timber - Cut Over Real on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Fox Tribunal forms are available at www.michigan.govilaxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [1 Denied [1 Classification Changed From: 401 To! Record of Vote - Board of tree member committee of board. Chairperson: [1 yes [J NOT Member: [ves [J] nowme Member [1 ves [1] now Reason for Board Action: appeal is made by sending Form 2167 to the Stale Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. Jf you disagree vith the decision of the Board of Review regarding classification, 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. [J Exemption percent modified from % To. % (I Exemption Request Denied Record of Vole - Board or three member committee of board. ves [J No]
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Michigan Department of Treasury
03/20/2024
02:09
PM
618 (Rev. 11-12)
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 206 of 1883, as amended. Fling is voluntary, however you may not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Dwners Name (Please Print of Type)
BLACK-KOZNMINSKI, DAYNA N
Peliionar's Name (if Other than Owner. Please Prnt of Type)
Township or City
County
City of Benton Harbor
Berrien
The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification and/or the qualified agricultural property exemption of
the following described property:
Properly identified (Parcel code Tequired. Property address & legal description optional) |
54-9425-2983-20-0
CONDO AMENDED ON 00/24/2021 FROM 54-9425-2083-98.0, 76-2983-0098-00-0; UNIT 20 HARBOR VILLAGE
AT HARBOR SHORES TOWNHOMES CONDOMINIUM LIBER 0301 PAGE 0231 CONDITIONAL TRANSFER OF
PROPERTY PURSUANT TO ACT 425 PF 1984 BETWEEN THE CITIES OF ST. JOSEPH AND BENTON
986 WHITWAM DR
HARBOR SEE 11-76-2083-0004-00-0 THRY 76-2983-0022:00-0
Protested tem
[1 Assessed Value
[J Tentative Taxable Value
[1 Classification
[J Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Gwners Estimaled True Cash Value
Tentative Taxable Vaiue
Year
300
378,300
2024
2.
PROTEST OF CLASSIFICATION
(Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in accordance
vith sectlon 214.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
{hat property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of praperty ort 1his years assessment roll:
4 0 1
‘Classification should be: (Please check one of the following}
[Od
Agricultural
OO industrial
timber Cutover
[JUtility (Persona Property Only)
J Commercial
[J Residential
[pevelopmentat
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(IF the assessor has denied of changed the percentage of the exemption from the 18 mills of focal school operating tax for qualified agricultural property,
the owner may appeal this aciion to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Barceni qualified agriculiural exemption granted by assessor: (Enter 0 If exemption Is denied)
Percent qualiied agricultural exemption Tequested by Owner: (Enter 100
H
full
exemption requested)
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification al
Se od
xR
nd/or qualified agriculiural property exemption.Page 7
May 30, 2024
To Whom it May Concern:
Please let this letter serve as notice of my request to appeal my property tax assessment for 986
Whitwam Dr, St. Joseph. Prop tax id: 115494252983200. 4 bed 2.5 bath, 2596 sq ft.
| purchased the builder finished property for $498,225 in July of 2023. Per the City of Benton
Harbor, my Assessed Value is being adjusted, reflecting a finished property assessment of
$378,300, and a market value $756,600.
| believe my unit to be assessed considerably higher than what the current market reflects. Factors
that
| considered:
Excluding the homes immediately attached to mine, as they were new construction for which 2023
values were not reflecting completed construction, the last 2 sales of open market completed units
(put on the market after upgraded by owners) similar to mine were:
952 Whitwam Dr in March of 2022 for $525,000 (after excluding the purchase of personal items)
948 Whitwam Dr in February of 2022 for $582,500
From public record, 2023 assessed values for units similar to mine {again excluding those
immediately attached to mine as their info was not public yet):
Address
Description
2023
948 Whitwam
4 bed, 2.5 bath, 2370 sq ft
$222,600
952 Whitwam
3 bed, 2.5 bath, 2358 sq ft
$229,600
956 Whitwam
4 bed, 3.5 bath, 2463 sq ft
$235,500
940 Whitwam
3 Bed, 2.5 Bath, 2463 sq ft
$235, 500
944 Whitwam
3 bed, 2.5 bath, 2457 sq ft
$236, 100
$187-$245 sq ftis the market range that they units have been assessed/sold for since February of 2022.
Applying the low end of the range puts my units value at $485,452. The high end of the range and puts my
2596 sq ft unit at a value of $636,020 which when halved, would reflect an assessed value of $318,010.
Given the numbers,
| would ask that my unit be reassessed with this information in mind.
Thank you,Page 8
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