01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.87a6e883-767d-4f89-be0e-a268ae26987f.pdf
James Dika, Petitioner V Township Of Little Traverse, Respondent · 25-002921-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal 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 Filer Type: Individual First Name James M.I. Last Name/Company Name Dika Mailing Address (No., Street, P.O. Box or Rural Route) 7550 Sophies Way City or Town Harbor Springs State Michigan ZIP Code 49740-8659 Telephone Number 231-526-5888 Fax Number E-mail Address jdika@hscomp.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 7550 Sophies Way
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Harbor Springs Michigan 49740-8659 Taxing Authority (City or Township) Township Of Little Traverse (EMMET) County Emmet Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I purchased my home in February 2021 for $241,000. Little Traverse Township now has my property assessed for half of $395,000. The valuation increases given to my property compared to my neighbors on adjacent streets are unfair and are not indicative of properties on my street. My street is different, houses do not sell for the prices that I am being assessed, and the township claims my house is worth more that what was proven by a sale last September on my street for $375,000. Yet the Board of Review insists that my house is still worth $395,000, with no explanation other than "ASSESSMENT AFFIRMED ACCURATE". On 9/23/2024 a property sold for $375,000 on my street after being originally listed at $395,000. According to Zillow.com the house is 2650 sq.ft., which is much larger than my house at 1425 sq.ft. Since that house did not sell for $395,000, my house is obviously not worth $395,000 either. Houses on adjacent streets are newer, larger, stick-built, and placed on mow-able parcels. They sell for over $600,000, and many are less than 5 years old, including some spec homes. My street until last year has never seen a sale price higher than $241,000. Most of the houses on my street are manufactured houses on large lots. As I look at my neighbors' assessments on my street, I see that they too are victims of a township assessor that is making assumptions without proof that our values are in line with the values of the houses with mowed lawns. Since no house has ever sold on this street for $395,000, I should not be assessed for that amount. I believe a fair price to lower it to would be half of $345,000. Thank you. Section 6: Jurisdictional Issues Year(s) you are appealing: 1 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 24-08-16-08-420-102 Classification of Property: Real
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 197700 Current Taxable Value as established by the BOR: 146404 What do you believe is the fair market value (also known as True Cash Value)? 345000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 172500 If you believe 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: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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 205.762) 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 $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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ James J. Dikia