24-003640.pdf
Charles A Johnson, Petitioner V City Of Battle Creek, Respondent · 24-003640-TT
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Page 1
He
RECEIVED
i
OCT 8 4 2024
.
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFARECHIGAMARVON RERINALOPA
. GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-003640-TT
Section 1: Respondent's Contact Information
First Name:
MLL
Last Name/Company Name/Unit of Government:
City of Battle Creel
Home Address (No., Street, P.O, Box or Rural Route):
County:
10 Division St North
Calhoun
City or Town:
State:
ZIP Code:
Battle Creek
Ml
149014
Telephone Number:
Fax Number:
269-966-3369
n/a
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent's Attorney/Authorized Representative's Contact Information
First Name:
M.l
Last Name
Tyler
S
Malek
Firm Name (if any):
WCA Assessing
Address (No., Street, P.O. Box or Rural Route):
10 Division St North
City or Town:
State:
ZIP Code:
Battle Creek
Mi
|49014
Telephone Number:
FAX Number:
269-966-3369
n/a
E-mail Address {do not enter unless you want MTT to send all correspondence via email):
tsmalek@battlecreekmi.gov
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
Yes
[]No
‘Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.Page 2
ey SER STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING Section 4: Explain Your Answer to this Appeal MARLON |. BROWN, BPA DIRECTOR The SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Battle Creek have been uniformly assessed. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH VALUE AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes [I No If yes, check which BOR Petitioner attended: March 1 uy [1 December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes [| No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s} at issue, did it have authority? J Yes [I No If yes, cite the Board's Authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl Yes If Yes, explain [“] No is Petitioner appealing from a State Tax Commission Order? I. Yes [4] No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 3
fe Ehime STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROV/N, DPA , GOVERNOR LANSING DIRECTOR Did Petitioner request a poverty exemption at a BOR? [Il] Yes No If yes, check which BOR Petitioner attended: Od March ] July [] December List the date the BOR denied the Petitioner's Poverty Exemption? IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request an exemption at a BOR? [Hl] Yes If yes, check which BOR Petitioner attended: | March 1] July [1] pecember Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: [| Real [| Personal [| Agricultural ["] Commercial [_] Industrial [] Residential [] timber-cutover ~~ [] Developmental ~~ [_] Utility Section 6: Valuation Information Parcel Identification Number: 0990-02-518-1 Classification of Property: Real [_] Personal [1 Agricultural ["] Commercial [_] Industrial Residential [] Timber-Cutover ~~ [] Developmental ~~ [] Utility Current Assessed Value (also known as State Equalized Value) as established by the BOR: 77376 Current Taxable value as established by the BOR: 77376 What do you believe is the fair market value (also known as True Cash Value)? 154752 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value: 77376 If you believe the Taxable Value differs from you contention of Assessed Value, enter your contention of Taxable Value. 77376 Signature *Required
Page 4
.0/21/2024 Valuation Report 33:15 PM DB: Battle 2024 )990-02-518-1 2024 Est. T.C.V. JOHNSON, CHBRLES A/KENNETH A roperty Class: 401 24 FE LANGLEY RD fap #: 625NW CITY OF BATTLE CREEK BATTLE CREEK, MI 49015-4036 sand Value Estimates for Land Table 90300.50300 RVRSIDE/MNGS/WSTBRK * * Factors * description Frontage Depth Front Depth Rate %Ad}. Reason Value A FF RATE 81.50 261.00 1.0000 1.0539 350 100 30,062 82 Actual Front Feet, 0.49 Total Acres Total Bst. Land Value = 30,062 sand Improvement Cost Estimates description Rate Size % Good Cash Value 3/W/P: 4in Concrete 8.27 980 84 6,808 Total Estimated Land Improvements True Cash Value = 6,808 Cost Est. for Res. Bldg: 1 Mobile Home MODULAR/1STY Cls Good Blt 2005 (11) Heating System: Warm & Cool Air sround Area = 1425 SF Floor Area = 1425 SF. Phy/Ab.Phy/Func/Econ/Comb. $ Good=83/100/100/100/83 3uilding Areas Type Ext. Walls Roof/Fnd. Size Cost New Depr. Cost Main Home Siding Comp. Shingle 1425 Total: 128,691 106,813 Other Additions/Adjustments Plumbing 2 Fixture Bath 1 2,654 2,203 Porches CCP (1 Story) 200 5,158 4,281 Garages Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 576 32,579 27,041 Water/Sewer Public Sewer 1 1,941 1,611 Water Well, 100 Feet 1 6,333 5,256 Built~Ins Appliance Allow. 1 4,031 3,346 Totals: 181,387 150,551 Notes: ECF (80300 LV E) 0.783 => TCV: 117,881 2024 Est. T.C.V. 0990-02-518-1 = 154,751 Est. TCV/Total Floor Area = 108.60, Most recent sale 07/13/2023 for 107,800 2023 Assessed MBOR S.E.V. Base for Cap C.P.I. 71,314 71,314 71,314 52,123 5.00
Page 5
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+#xDP97UBIENS J0U ING STCRTTSI GZ 50002 LC] dM 35 0GerT - 59/151 3 4509/8 IN ECEZ) E 1-815-20 WZ 62 $202/12/01 UO pa3utd 1 BUTPTTNE TETIUSPTSA
Page 8
aan, Tropa or Troan: 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. 206 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 CITY OF BATTLE CREEK ] PO BOX 1717 PARCEL NUMBER: 0990-02-518-1 BATTLE CREEK, MI 49016-1717 PROPERTY ADDRESS: 24 E LANGLEY RD BATTLE CREEK, MI 49015-4036 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION JOHNSON,CHARLES A/KENNETH A % Exempt As "Homeowners Principal Residence"; 100.00% 24 E LANGLEY RD % Exempt As "Qualified Agricultural Property": 00% BATTLE CREEK MI 49015-4036 % Exempt As "MBT Industrial Personal”; .00% % Exempt As "MBT Commercial Personal: 00% Exempt As “Qualified Forest Property”: [1 Yes No Exempt As "Development Property": [1 Yes No LEGAL DESCRIPTION: BECKWITH'S OAK GROVE LOT 18, EXC W 71.5 FT THEREOF ((ASSESSED WITH #0990-02-518-0 IN 1983 THRU 2004)) ACCORDING TO MCL 211.34c 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 t OR AMO! CURRENT TENTATIVE CHANGE FROM year by approximately: $1229 YEAR: pel AMOUNTYEAR: 454 GME 1. TAXABLE VALUE: 52,123 77,376 25,2563 2. ASSESSED VALUE: 71,314 77,376 6,062 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4, STATE EQUALIZED VALUE (SEV): 71,314 77,376 6,062 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS 6. Assessor Change Reason: 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: Emait Address: AARON POWERS 269-966-3369 ASSESSOR@BATTLECREEKMI.GOV
Page 9
- Notice of March Board of Review Action - Assessor's Office 10 N Division St, Suite 112 Battle Creek, MI 49014 ph. 269-966-3355 EXT 1240 www.battlecreekmi.gov Parcel Number: 0990-02-518-1 Property Address: 24 E LANGLEY RD Property Class: 401 JOHNSON,CHARLES A/KENNETH A FOpEily Lass 24 E LANGLEY RD Petition #: MAR24-001 BATTLE CREEK MI 49015-4036 Date Printed: 03/18/2024 The Board of Review has completed their review of your property. The Board has made the following determination based on the information supplied to them by you or your representative. The Board stated the following reason(s) for changing (or not changing) your assessed and/or taxable value: Board of Review Comments: 100 NO INFORMATION WAS SUBMITTED TO SUPPORT THE PETITIONER'S VALUE. PETITIONER DID NOT SUBMIT ANY EVIDENCE FOR THE BOARD TO CONSIDER. 2024 Original Assessed value (SEV) $77,376 2024 Board of Review Assessed Value decision $77,376 Please note: If the amounts are the same, then the Board of Review's decision was not fo change the value. 2024 Original Taxable Value $77,376 2024 Board of Review Taxable Value decision $77,376 This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort has been made to determine an assessment that is fair in relation to true cash value, as required by law, and equitable with respect to other assessments. NOTICE: YOUR RIGHT TO FURTHER APPEAL If you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2024. If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the final date for filing such an appeal is July 31 of the current year, 2024.
Page 10
ASSESSING October 21, 2024 Michigan Tax Tribunal - Small Claims Division P.O. Box 30232 Lansing, MI 48909 Re: Docket No. 24-003640-TT Charles A Johnson vs City of Battle Creek Hearing: N/A Dear Sir/Madam: Enclosed please find Respondent's Answer in the above-referenced matter. Should you need anything further, please do not hesitate to contact me directly. Sinc 3
Page 11
WCA ASSESSING *** PROOF OF SERVICE *** The undersigned being first duly sworn, deposes and says that he, Tyler S Malek, placed in the United States Mail, postage prepaid, a copy of the following document(s), properly addressed: Date: 10/21/2024 Docket Number: ~~ 24-003640-TT Document(s): Addressee(s): PO Box 30232 Lansing, MI 48909 Petitioner/Agent: Charles A Johnson 24 E Langley Rd Battle Creek, MI 49015 Respondent's: Answer to Petition City of Battle Creek vs Charles A Johnson Michigan Tax Tribunal - Small Claims Division Tyler S Malek City of Battle Creek Authorized Representative (for notary use:) Subscribed and sworn to before me by Tyler S Malek on 10/2l)262Y
Page 12
TT 10 N. Dision St. Suite 104 « P.0. Box Battle Creek, Michigan » 48016-17 EE Mic Po Lan 38