Schwartz.pdf

Daniel R Schwartz, Petitioner V Township Of California, Respondent · 25-003332-TT

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RECEIVED 

JUL 0 8 2025 

MI 

STATE OF MICHIGAN 

CHIGAN TAX TRIBUNAL 

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, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

R 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 defauit. 

Section 1: Petitioner’s Contact Information 

First 5 

’ 

M1. 

Last Name/Cgmpany Name 

Bam 

RL 

nl, 

Malling Address {No., ene Box or Rural Route), 

Bd 

[4 

1050 

Copodamel 

City or Town, 

’ 

tate 

ZIPGode 

"= 

Megan 

fitz 

| 

"Hass 

elephone 

Number 

/ A 

E-mail Address (do "Vi unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcetsare you | [7] yegx 

[i7] No** 

appealing? 

*If yes, 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. 

Property Address (No., Street, City, ST, ZiP) 

[if multiple, list first property’s address) 

‘ 

16% 

FE 

Copeland 

fd 

Mm 49255

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

all that apply) 

DIRECTOR 

of True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of 

a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

, sl aol 

B oper, HOY ee 

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“GENET 

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Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? {I i 

V1 

ves 

I] No 

If Yes, check which BOR you attended AND attach the BOR decislon: il March 

3 July 

[| December 

if No, check the applicable reason(s): 

{7 Not required to attend 

[mm] Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 

[I Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse ine multiple parcel form for additional, contiguous parcels. 

Parcel! Identification Number: 

160 063-960-010 ~ 00 

Classification of Property: 

hicd 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resta! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

1.990 

[5.699 

What do yod believe is the fair market value {also known as True Cash Value)? 

90.000 

Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

95.00 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

M5 000 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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? 

ves 

O no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[1 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 parcei being appealed, nol 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 

$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. 

Signature *Required 

Petitioner or Attorney/Authorized Represeptativgis NN 

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Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

HO L5-003 

Owner's Name (Please Print 

or 

Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

aniel 

chwartz 

Township ¥ City 

, 

County 

Juan 

: 

Brey 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

[€0~003-306-010-00 

= 

. 

. 

f 

PR 

oa 

i 

PEPER 

» 

con 

oth 

oT a 

Ep 

" 

; 

Protesied item 

1 Assessed Vaiue 

|_| Tentative Taxavie Value 

= Classifica 

|__| wuaiitied Agricuitural 

* 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

Ld 

° 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed 

Amount 

Owngr's Estimate 

of True Cash Value 

Tentative 

Taxable 

Value 

Year 

¢ 

LTR) 

90.000; 

ABNYL 

2034 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

1] Agricultural 

[1 Industrial 

["] Timber Cutover 

1] Utility (Personal Property Only) 

J Commercial 

] Residential 

I] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested 

by owner (Enter 100 if full | 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/of 

the tentative taxable value andlor dassification and/or qualified agricultural property exemption 

Tor 

To 

high

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Parcel Code 

Petition Number 

A025 003 

Jo0-003-3m- 005-99 

4. ASSESSED VALUE 

A 

Disposition by Board of Review. The Board of Review must sale rassosonbr is aeions™ 

Pd Denied 

[| Assessed Value Changed From 

to] 

| 

Record of vote - Board or three member committee of board 

Chairperson: [¥] Yes 

[_]No bo! 74 

Member: 

Yes 

[| No 

y vid 

Member: P{] Yes 

[| No REAL 

Initials 

Initials 

Reason for board action 

be dot To 

finished pain 

of loot ef havi 

Ain Swceedd 

Jrestire 

JIT: 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan 

Tax Tribunal forms are available at www.michigan.govitaxirib. 

2. TENTATIVE TAXAELE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action betow. 

A Denied 

|_| Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: x Yes [No If 

Member: $4 Yes 

[_] No Va 

Member: [5] Yes 

|_| No Rrs 

Initials 

Initials 

Initials’ 

Reason for board action 

AS emepeel 

guaatioon revased 

dat 

fo fideed man 

lee 9 hens 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] Denied 

[| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

i 

: 

—e 

M 

r 

—— 

Member: 

—_— 

Chairperson LJ Yes 

0 No 

Initials 

embe 

0 Yes 

UJ No 

initials 

ember 0 Yes 

OU No 

Initials 

Reason for board action 

iyo disagree with (he'ceision of lik Buaru of Review regs 

appest by sending Farm 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, Mi 48808 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] Exemption Request Denied 

{1 Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of poard 

Chairperson: |_| Yes 

[| No —mrer 

Member: |_| Yes [No 

Initials 

Member: |_| Yes UINo

Said 

A & chur 

10%0 &@p-Copclend Rd 

METROPLEX MI 80 

Mon Lgermony Ms . ho 

3JUL 2025 

AMI15L 

Michigan ore Pidhamal. 

PO. 

Bow 

502592, 

Bonsimey M;,49%9

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