Shorter.pdf
Felix Shorter, Petitioner V City Of Battle Creek, Respondent · 24-003505-TT
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Page 1
RECEIVED
JUN 12 2024
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
o
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
«<>
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Do not use this form to appeal Principal Residence Exemption, Quatified 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
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Box or Rural qr
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Address {do | enter op you want MTT to
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Yeh all correspondence via e-mail)
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Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
M.L
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 te send all correspondence via e-mail)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels areyou | [7] ves
[] Nox«
appealing?
*Ifyes, use a multiple parcel form for information regarding any contiguous parcels.
**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (chock
ai that apply)
{1 True Cash and Taxable Value
[1 Poverty Exemption
[J Taxable Value Only (calcuiation)
Br frsabled Veterans Exemption
[J uncapping of Taxable Value
[3 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
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2023-2024
Did you protest the assessment at a Board of Review (BOR)? [i] Yes
[rs
if Yes, check which BOR you attended AND attach the BOR decision: [|] March
[| July
0 December
If No, check the applicable reason(s):
[J Not required to attend
[Assessment Change Notice was not received by Petitioner
Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
[| Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
Classification of Property:
da
(check one)
poi
Commercial
Industrial
Residential
Timber-Cutover
Developmental
i
(check one}
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
232A, 987
Current Taxable Vdiue as established by the BOR:
27,0106
What do you believe is the fair market value (also known as True Cash Value)?
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
If you helieve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
009-00-305-0
Current ClasSification of Property as established by Board of Review:
Real
Personal
(check one)
=
0
Agricultyral
Commercial
industrial
Residential
Timber-Cutover
Developmental
‘oy
{check one}
What do you believe is the property’s classification?
Real
Personal
(check one)
2g
Agricultyral
Commercial
Industrial
Residential
Timber-Culover
Developmental
Utility
(check one)
If improved property, how is the ii Brn being used?
.
des Lo.
Cent onde
Pranpiv,
s100,
ifimprgved property, od
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Cell
Es
ANY,
Le ay
¢Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Fee Information
Ooes the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?
es
[Wm] No
Are you appealing
ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
ve
[| Yes
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 Vatue in contention will be used to determine your filing fee, plus
$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.
If your property is residential property {see MCL 205.762) and
the State Equalized Value or Taxable Value in conlention is:
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 ls:
$100,000.00 and under
$260.00
* 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.
Sig nature Required
Petitioner or Atl a
rae Signature:
.
0
A
ist EY af)
b/[7/2009Page 5
Sr ay 1 Tras THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 208 of 1893, Sec. 211.24 (c} and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: ASSESSOR, (269) 966-3369 PARCEL IDENTIFICATION cy oF BATTLE CREEK PARCEL NUMBER: 0079-00-305-0 BATTLE CREEK, MI 49016-1717 PROPERTY ADDRESS: 13774 RENTON RD BATTLE CREEK, MI 49015-8634 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION SHORTER, FELIX SR % Exempt As "Homeowners Principal Residence" 100.00% 13774 RENTON RD % i". As "Qualified Nolo Propert 00% BATTLE CREEK MI 43015-8634 % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal”: 00% Exempt As "Qualified Forest Property™ 0 Yes No Exempt As "Development Property": |] Yes No LEGAL DESCRIPTION: SEC 29 T28 R8W COMM NW SEC COR - S ALG W SEC LI 571.67 FT TO TRUE POB - E 580 FT - S 763 FT - W 580 FT - N 763 FT TO POB, CONT 10.16 A, SUBJ TO HWY EASE, SUBJ TO EASE FOR INGRESS OVER N 33 FT THEREOF ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL- IMPROVED) PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED) The change in taxable value will increase/decrease your tax bill for the 2024 Pp T CURRENT TENTATIVE CHANGE FROM year by approximately: $1329 PRIOR de AMOUNT YEAR: PRIOR YEAR TO 1. TAXABLE VALUE: 27,016 27.016 2. ASSESSED VALUE: 0 32,987 32,987 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 0 32,987 32,987 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: From Exempt, Market Adjustment The 2024 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: AARON POWERS 269-966-3369 ASSESSOR@BATTLECREEKMI.GOV
Page 6
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