Mattingly.pdf
Mark W Mattingly, Petitioner V Township Of Grand Blanc, Respondent · 24-003716-TT
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Page 1
RECEIVED
JUL 39 2024
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
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 appsal Principal 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
ML
Last Name/Company Name
Mark
W
Mattingly
Mailing Address (No., Strest, P.O, Box or Rural Route)
8476 Warwick Groves Ct
|
City or Town
State
ZIP Code
Grand Blanc
MI
48439
|
Telephone Number
Fax Number
|
810 569-0428
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall}
|
Matting2@msu.edu
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
}
First Name
Ml.
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 uniess you want MTT to 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?
parcelsareyou | [| vest
[] No
appealing?
*If yes, use a muitiple parcel form for informatlon regarding any contiguous parcels.Page 2
Eres STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ali that apply) [Tl True Cash and Taxable Values [J Poverty Exemption Taxable Value Only (calculation) [J Disabled Veterans Exemption [7 Uncapping of Taxable Value 0 Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a O classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal 2021 $686,100 +5.8%; 2022 $665,100 + 4.6% 2023 $722,600 + 8.6%. and this year the assessed value went up even more from %722,600 to $778,200 with a taxable value increase from $651,143 to $683,700. All of this despite housing prices falling to where the Zillow.com value for the house since it was built 8 years ago, has fallen over $250,000. This year, the land value was raised from $52,500 to $127,800. This is why | tried to appeal the assessment. Property values in the area have dropped significantly but the assement values have risen as shown above. In todays economy, Businesses struggle, this includes my own. every one is wanting a pound of flesh but Grand Blanc Township is asking for 5. Please stand up to these rediculous increases and support the people of this great State. When | appealed the assessment locally, there was no concideration of my concerns. Section 6: Jurisdictional Issues Year(s) you are appealing: inaccurate assessment value for the current and recent market Did you protest the assessment at a Board of Review (BOR)? Yes [mi] No If Yes, check which BOR you attended AND attach the BOR decision: March July a December If No, check the applicable reason(s): 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) [IB] Appealing within 35 days of State Tax Commission Order
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muttiple parcel form for additional, contiguous parcels.
Parcel ldentification Number:
|
12-24-651-008
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
industrial
he
Timber-Cutover
Developmental
Utility
(check one)
[+4
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$778,200
Current Taxable Value as established by the BOR:
$778,200
What do you believe is the fair market value {also known as True Cash Value)?
$1,250,000
Multiply the True Cash Value by .§ and enter here. This Is your contention of Assessed Value.
$625,000
If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$600,000
Section 8: Classification Information *oniy the mi ep't of Treasury may appeal this issue to the Tribunal*
Parcel {dentification Number:
12-24-651-008
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
Agricultural
Commercial
Industrial Rese!
Timber-Cutover
Developmental
Utility
(check one)
[2
What do you believe Is the property's classification?
bal
Personal
{check ons)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(cheok one)
if Improved property, how is the property currently belng used?
If improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Fee Information
Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?
[4 ves
[1 No
Ara you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
[7 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
$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. 206.762) and
the State Equalized Value or Taxable Value in contention is:
filing Fee Is:
$100,000.00 and under
$125.00
$100,000.01 to $500,000.00
$200.00
$Over $600,000.00
$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.
signaling)
TAY
1
a SdPage 5
2024 BOARD OF REVIEW DECISION *"** FROM GRAND BLANC TOWNSHIP ASSESSOR Petition # 95 5371 S SAGINAW ST PO BOX 1833 GRAND BLANC, MI 48480-0057 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) MATTINGLY, MARK & EBRAHIM, SHAYHAN 12-24-651-008 8476 WARWICK GROVES CT 8476 WARWICK GROVES CT GRAND BLANC MI 48439-7426 UNIT 8 WARWICK GROVES CONDOMINIUM (95) THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 12-24-651-008 They have made the following determination based on the information you supplied. Board of Review Comments A/V & T/V UNCHANGED. NO SUPPORTING DATA. ASSESSMENT DEEMED EQUITABLE. 2024 ORIGINAL ASSESSED VALUE 778,200 | 2024 "BOARD OF REVIEW" ASSESSED VALUE 778,200 | (If the above amounts are the same, no revisions have occured) 2624 ORIGINAL TAXABLE VALUE 683,700 2024 "BOARD OF REVIEW" TAXABLE VALUE 683,700 2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by July 31 for Agricultural Real, Residential Real, Timber Cut-Over Real and Agricultural Personal Propery, and by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property. Michigan Tax Tribunal Petition forms are now required with all Small
Page 6
Mark Mattingly, MD March 3, 2024 8476 Warwick Groves CT Grand Blane, M1 48439 Grand Blanc Township Board 5371 S Saginaw St Grand Blanc, M1 48439 Dear Members of the Grand Blanc Township Board, I hope this letter finds you well and in good spirits. My name is Dr. Mark Mattingly and Tam a resident of Grand Blanc Township, residing at 8476 Warwick Groves CT. T am writing to you today to express my concern and to formally appeal the recent increase in property taxes for my home, as determined by the latest assessment. I understand and respect the essential role that property taxes play in our community, funding crucial services and infrastructure that benefit us all. However, I am compelled to bring to your attention a significant discrepancy that has prompted me to reach out. Over the past year, the value of my property, as reflected by market indicators and valuation tools such as Zillow.com, has experienced a substantial decrease. Specifically, the value has declined by $200,000 or 13% from January 2023 to January 2024. This downturn in property value is concerning and, unfortunately, not reflected in the recent assessment that has led to an increase in my property taxes by 5%. The basis of my appeal rests on the principle of fairness and accuracy in tax assessment. It is essential that property taxes reflect the current market conditions and the actual value of properties to ensure that homeowners are not disproportionately burdened. The discrepancy between the assessed value and the current market value of my home suggests that the recent assessment may not fully account for the recent downturn in the real estate market in our area. To support my appeal, I am prepared to provide documentation, including recent valuations from Zillow.com and other real estate websites, which clearly demonstrate the decrease in my
Page 7
reflect the accurate value of my property, thereby correcting the increase in property taxes to a level that is fair and equitable. 1 appreciate your attention to this matter and your service to our community. I am confident that we can resolve this issue in a manner that is fair and just for all parties involved. I am available at your convenience for any further information or discussion that may be required. Thank you for considering my appeal. I look forward to your response. Sincerely, Mark Mattingly, MD Chief of Surgery, Ascension Genesys Hospital Matting2 @msu.edu 810 569-0428
Page 8
Parcel Number:
12-24-651-008
07/25/2024
[Grantee
Jurisdiction:
GRAND BLANC TOWNSHIP
County:
GENESEE
Sale]
Sale
Inst.
Terms of Sale
Price;
Date
(Type
H
"300,000, 08/12/2005
[wD
3-ARM'S LENGTH
KRTTOULR,
ADNAN
155, 500, 09/10/2002 WD
103-ARM'S LENGTH
151s —-NOT USED/OTHER
ELEN
90,000] 01/16/1995
{WD
:
i
{
;
—
i.
i
iClass: RESIDENTIAL-IMPRO :Zoning:
R1
{Building Permit (s)
Date
[Timber
ISHED
~ NEW INSTALLATION
NEW HOUSE
1School: GRAND BLANC COMM SCHOOLS
'P.R.E.
100% 01/06/2016
or
iowner's Name/Address
MATTINGLY,
MARK
& EBRAHIM,
SHAYHANA
| Ea
n
}
-
n
‘6476 WARWICK GROVES
CT
Lo
)
2025
Est ICV Tentative,
]
H
i
!GRAND BLANC MT 48439-7426
{X |Improved
|
[Vacant
Land Value Estimates
for Land Table SEMSD.2024 GG/FAIRWAY/MD OF GB/PH/WG
:
Public
J
rT
* Factors
*
-
Improvements
{ Description
Frontage
Depth
Front
Depth
Rate $Adj.
Reason
Value
5
Sme7Rddress
{2024 FRONT FOOT
96.03 896.33 1.0000 0.0000
773
100%
0
-
§
| 2024
PER ACRE
1.976 Acres 129,379
100
255,653
jMATTT
+
MARK
& EBRAHIM,
SHAYHANA
ix
i
* denotes lines that
do not contribute
to the total acreage calculation.
18476 WARWICK GROVES CT
:
|
96 Actual Front Feet,
1.98 Total Acres
Total Est. Land Value =
255,653
{GRAND BLANC MI 48439-7426
6/10/16 REINSE-MR. MATTINGLY.
SPOT MEAS. |
ICORRECT WINDOW TYPE AND BED COUNT. ADD
PATIO BLOCKS,
CPP,
GENERATOR AND
1
FULL
‘BATH AS O/P
FOR 2017.
MD/TW
The Equalizer.
Copyright
©)
1999
— 2009.
‘Licensed
To:
Township
of Grand Blanc,
‘County of Genesee,
Michigan
Sidewalk
{ Land Improvement Cost Estimates
i Description
Size
$ Good
Cash Value
{Electric
|
Gas
*
i D/W/P:
4in Concrete
10.04
506
S80
4,572
‘Curb
| D/W/P: Brick on Sand
27.48
121
93
3,092
:
{
Total Estimated Land Improvements True Cash Value
=
7,664
‘Street Lights
Standard Utilities
Underground Utils.
Topography
of
Site
evel
‘Rolling
Low
‘High
{Landscaped
i
Flood Plain
i
X ‘WALKOUT
Review!
JTW
06/10/2016 REINSP-HOM
IMD
12/28/2015 INSPECTED
MD
09/22/2015 INSPECTED
651, ie
676,100.
**% Information herein deemed reliable but not guaranteed***Page 9
Parcel Number: 12-24-651-008, Land Image Printed on 07/25/2024 UNIT 8 86062.5 ft* S07 14' 47" W 237.07 8 88° 58" 43" E 260.00" #x* Information herein deemed reliable but not guaranteed***
Page 10
sidential Building
1
of
1
parcel Number:
12-24-651-008
Printed on
07/25/2024
1ilding Type
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
716)
Porches/Decks |
(17)
Garage
Single Family
X|Eavestrough
X
Gas
0il
Elec.
Appliance Allow.
Interior
1 Story
|AreaiType
Year Built:
2014
Mobile Home
XlInsulation
Wood
Coal
Steam
Cook Top
Interior
2
Story
Te6cPp
Car Capacity:
2
Town Home
0iFront Overhang
5
rt
Jobe
1
|Dishwasher
2nd/Same Stack
24lcpPp
Class:
A
Duplex
olother Overhang
rced
Air w/o
DUCLs |
|garhage Disposal | 1
{Iwo sided
Sele
Exterior: Brick
A-Frame
Forced Air w/
Ducts
Bath Heater
Exterior
1 Story
506 oe
Bal
Brick Ven.:
0
Frame
8)
Interior
Fore
OL aeabonra
Vent Fan
Exterior
2 Story
onc.
Balcony
dgyone ven.:
0
.
i
Hot Tub
Prefab
1 Story
Common Wall:
1 Wall
% [Drywall
Plaster
Elec.
Ceil. Radiant
1
{Unvented Hood
2
|Prefab
2 Story
Foundation:
42 Inch
wilding Style:
jpaneled
Wood T&G
Radiant
(in-floor)
vented Hood
Heat Circulator
Finished
2:
Yes
ANDZ STY COMB
Trims Tecorstion
Blectric Wall Heat
Intercom
Raised Hearth
Auto. Doors:
0
Space Heater
Jacuzzi
Tub
Wood Stove
Mech.
Doors:
CO
Tr Built
{Remodeled
3
Wall/Flooxr Furnace
A
i
:
014
0
JEx [Xjord
[
pin
I
-
Jacuzzi repl.Tub
Direct-~Vented Ga
Area:
697
.
orced Heat
& Cool
Oven
3 Good:
0
Sedition:
Very Good Size
of Closets
Heat Pump
Microwave
Class:
A
.
Storage Area:
0
Jos
X
Jord
[Small
No Heating/Cooling
Standard Range
Effec. Boe!
4
718
No Conc.
Floor:
0
-
:
5,
oom List
Doors
solid
[7c
Ce
Self Clean Range
Total Base New
:
2,100,816
E.C.F.
[Bsmnt Garage:
BlBasement
157
Ficors
1
;
Trash Compactor
Total Depr Cost:
1,911,868
X
0.669
glist Floor
(12)
Electric
Central Vacuum
Estimated T.C.V:
1,279,040
Carport Area:
5i2nd Floor
Kitchen: Hardwood
0lAmps Service
Security System
Roof:
5iBedrooms
Other:
Carpeted
Other:
No./Qual.
of Fixtures
Cost Est.
for Res.
Bldg:
1
Single Family
1AND2
STY COMB
Cls
A
Blt 2014
(1)
Exterior
23
[¥
[oxd.
]
[iin
(11)
Heating System: Forced Heat
& Cool
Wood/Shingle
6)
Ceilings
Ground Area
=
4010
SF
Floor Area
=
5718
SF.
tor
inyl
!
g
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good=91/100/100/100/91
Brick
X {Drywall
[Many |X [ave.
[Fev
Building Areas
IBrick/Siding
(13)
Plumbing
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
‘lInsulation
TveTage Fietusa
(5)
: Story
Brick
Basement
ie
=
1
tor:
Bric
Basemen
(2)
Windows
(7) Excavation
5
|3 Fixture Bath
1 Story
prick
Basement
527
Many
|
(Large
| Basement:
4010
S.F.
2
{2 Fixture Bath
1 story
Brick
Basement
337
Avg.
IX iavg.
Crawl:
0
S.F.
Softener,
Auto
2 story
Brick
Basement
1,708
Few
|
ismall
| Slab:
0
S.F.
Softener, Manual
Total:
1,566,584
1,425,589
ood Sash
Height to Joists:
0.0
Solar Water Heat
Other Additions/Adjustments
Metal Sash
No Plumbing
Basement Living Area
3208
228,987
208,378
vinyl Sash
(8)
Basement
Extra Toilet
Basement,
Outside Entrance, Below Grade
2
10,303
9,376
Double Hung
Conc. Block
1
lseparate Shower
Blumbing
Bath
4
52.746
47,999
Horiz.
Slide
10|Poured Conc.
Ceramic Tile Floor
> Fin ure
3a
’
’
Casement
Stone
"
>
0
ixture Bath
2
17,582
16,000
Ceramic Tile Wains{
gpxtra Sink
1
2,205
2,007
Double Glass
Treated Wood
Ceramic Tub Alcove
s
cate
Sh
3
3
782
3
442
patio Doors
X{Concrete Floor
Vent Fan
comers
€
Shower
4
torms
& Screens
(9)
Basement
Finish
147
Water/Sewer
cep
166
5,199
4,731
(3)
Roof
Recreation
SF
PETIT
Water
cee’
36
1,343
1,249
*
Gable
7
TEmmbreip208
[Living
SF
Tobiic Gover
CPP
24
905
824
:
[Hip
|
IMansard
2
[Walkout Doors
(B)
Water Well
Balcony
;
.
Flat
1
ished
No Floor
SF
1000
Gal Septic
Concrete Balcony
506
36,665
33,365
TrcoheaT IY
T
walkout Doors
(A)
2000 Gal Septic
Garages
.
sphalt
gle
(10)
Floor support
4
Class:
A Exterior: Brick Foundation:
42 Inch (Finished)
Tolsrst
Lump Sum Items:
Base Cost
697
75,659
68,850
Chimney:
Unsupported Len:
Common Wall:
1 Wall
1
-5,500
=5,005
Cntr. Sup:
<<<<< Calculations too long.
See Valuation printout for complete pricing.
>>>>>
BN
xxx Information herein deemed reliable
but not guaranteed***Page 11
Parcel Number:
12-24-651-008,
Residential Building
1
Printed on
07/25/2024
Generator | go
=
1’
11
22
1
1-SBSMT
1-S/BSMT
21
15
16°
15
ar
eral
1102.0 SF
fg
=
13
1-S/BSMT
13
FP
336.0 8F
_,.
.
i’
21
ae
2
p21
or
14
.
2014
-
1
20
Sl
2-8/BSMT
14]
14
{B=1708.0} 3416.0 SF
1
ac
-
(Base 1708 SF}
rg
10°
16
LiL eve! Walkout
ap
-
EE
—
24
18
ap
21!
10
10"
,
.
5
.
15
ie
3
13
ww
ESBSMT
337.0 8F
18"
R
15
Ed
>
La
Garage
:
$
=
897.0 5F
:
i
Garage
»9'
25
:
H
25
687.0 8F
25
250
Sketch
by Apex Sketch
*** Information herein deemed reliable but not guaranteed***Page 12
DIX, boses PEORIA ER Re We | ik METROPLEX MI 480 25 JUL 2024 PM 14 L ABSOE-T THREE NUTRI Ren UB A Tn LT BOTT UT RE