25-003179.pdf
Tammy Marie Lake, Petitioner V City Of Grand Rapids, Respondent · 25-003179-TT
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Page 1
RECEIVED 0CT 2 1 2025 MICHIGAN TAX TRIBUNAL CITY ASSESSOR CITY OF GRAND RAPIDS October 16, 2025 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 Dear Honorable Tribunal Member: Enclosed is Respondent's Answer for Docket Number 25-003179. A copy has been mailed to the Petitioner along with a record card for the year under review, Notice of Assessment and the July Board of Decision letter. Please feel free to contact me if you have questions related to this matter. Sincerely, Paula\Jastifer City Assessor Enclosures
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-003179
Section 1: Respondent’s Contact Information
First Name
M.IL
Last Name
City of Grand Rapids
Maiting Address (No, Street, P.O. Box or Rural Route)
300 Monroe Ave NW
City or Town
State
ZIP Code
Grand Rapids
MI
149503
Telephone Number 6 1 6-456-3 08 1
Email Address {do not enter unless you want MTT to send all correspondence via email)
assessorgr@grcity.us
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
{}
First Name
MI
Last Name
Paula
Jastifer
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
300 Monroe Ave NW
City or Town
State
ZIP Code
Grand Rapids
MI
149503
Telephone re 1 6-456-308 1
Email Address (do not enter unless you want MTT to send ail correspondence via email)
assessorgr@greity.us
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
Yes
[J] No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
[Jves
[Jno
Not ApplicablePage 3
AE) “UaranS” STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The owner failed to appeal the taxable uncapping at the March Board of Review. The 2 unit property transferred to owner from her fathers trust on 3/20/2024. In 2025 we uncapped the taxable value pursuant to MCL211.27a(6)(f)(ii). Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [ Yes [No If yes, check which BOR Petitioner attended: [] March July [J] pecember If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes Od 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? [m0] Yes 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 No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [Yes [@MANo If so, what is the issue date?
Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
DId Petitioner request a Poverty Exemption ata80R? [J Yes
[No
If Yes, check which BOR Petitioner attended: [| March
[J suy
[J pecember
List the date the BOR denied 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 the exemption ata BOR? [_] Yes
[No
If Yes, check which BOR Petitioner attended:
[ ] March
[1 uty
[7] December
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
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels.
Parcei [dentification Number:
41-13-24-130-015
Classification of Property:
Real
Personal
{check one)
0
Agricultural
Commercial
Industrial
Residentiai
Timber-Cutover
Developmental
Utility
(check one}
Ww
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
102,300
Current Taxable Value as established by the BOR:
102,300
What do you belleve is the fair market value {also known as True Cash Value)?
204,600
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
102,300
If you betleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.Page 5
CITY ASSESSOR ~~. CITY OF GRAND RAPIDS July 25, 2025 LAKE TAMMY M 1104 BROADWAY AVE NW GRAND RAPIDS, MI 49504 RE: July Board of Review Change Notice Parcel No. 41-13-24-130-015 Property Address: 1104 BROADWAY AVE NW Dear Property Owner: On July 22, 2025, the July Board of Review made the following change to the assessed value and/or taxable value for the above referenced parcel. PETITION #: V_091 TAX YEAR: 2025 G SS REVISED ASSESSED VALUE 102,300 102,300 ORIGINAL TAXABLE VALUE RE LE VALU 102,300 102,300 Any adjustments to prior tax statements will be made by the Kent County Treasurer. The City of Grand Rapids Treasurer will process any adjustment to the 2025 tax statement. Please allow a minimum of 30 days for the adjustments to take effect. The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days of the date of this notice. To appeal to the Michigan Tax Tribunal, download a petition from their website: www.michigan.gov/taxtrib or send a letter requesting a petition to: Michigan Tax Tribunal - P.O. Box 30232 - Lansing, MI 48909
Page 6
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Page 7
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Page 8
THIS
1S NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This Foden ie Senna rder ioe gfe of I A. S08 od SEL Sar. BTS A Izh and) Seo 24E Bho
ne sensed
Januvary 17, 2028
Fo
PARCEL IDENTIFICATION
CITY OF GRAND RAPIDS
;
OFFICE OF CITY ASSESSOR
| PARCEL CODE NUMBER:
41-13-24-130-015
30
8]
|
GRAND RAPIDS MI 49503
PROPERTY ADDRESS
:
1104 NW BROADWAY AVE
{616} 466-3081
email; assessorgr@greily
us
NAME AND ADORESS OF OWNER GR PERSON NAMED DH ASSESSMENT ROL
PRINCIPAL RESIDENCE EXEMPTION
LAKE TAMMY M
1104 BROADWAY AVE NW
GRAND RAPIDS Mt 49504-4216
© % Exempt As “Homatmner's Principal Residence”: 75%
© % Exempt As "Quafified Agriculture Propeny™: 0%
ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS;
401
RESIDENTIAL
PRIOR YEAR'S CLASSIFICATION:
401
RESIDENTIAL
.
.
"
i
£
H
!
GE FROM
To estisnate your aves based on Wis vatice, go ty
|
PRIGRAMOUNT
|
CURRENT AMOUNT
|
CHANGE
yearw greily usassslingalos
|
YEAR: 2024
|
YEAR: 2025
Pra
1, TAXABLE VALUE (Current amount is tentative)
|
31,098
|
102,300
71,202
7. ASSESSED VALUE:
B
]
i
91,400
|
102,300
10,900
3. TENTATIVE EQUALIZATION FACTOR:
1.0000
4. STATE EQUALIZED VALUE {Current amend is tentative)
91,400
102,300
|
10,900
4. Thera WAS a transfar of ownership an this prapetty in 2024;
Was
IF THERE WAS A TRANSFER OF OWNERSHIP on your progedy In 2024, your 2025 Taxable Valua wilt be the sama as your 2025 State
Equalized Valu.
IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is calculated by mulliplying
your 2024 Taxatde Vatua by 1.031 (InBation Rate Mailplier for tha current year), Physical changes in your propady may 3250 areast of
decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 State Equalized Value.
The 2025 Inflation Rate Multipller is: 1,031
The Change in Assessed Value is due ta the following:
Market Adjustment
The Assessor of record is Paula Jastifer.
Questions regarding the Notice of Assessment, Taxable Valuation,
and Property Classification may be directed to the Assessor's Office by calling (618) 456-3081 or emailing:
assessorgr@lgreity
us,
Assessment Appeal Information:Page 9
Tn STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Tammy M Lake , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.25-03179 City of Grand Rapids , Respondent(s) PROOF OF SERVICE Cathy Baughman states that on 10/16/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Tammy M Lake 1104 Broadway Ave NW Grand Rapids Mi 49504 [Signature of persan Who is serving/mailing copy] Cathy Baughman [Print/type name of person serving/mailing copy]
Page 10
FROM: CITY OF G ASSESSOR' a 300 MONR GRAND RA Jc [IT PRERE Tox = Lm Po Bx 30232 TO: (Lan $i % by a 4 gq0