25-002975.pdf
Snezana Rotatov, Petitioner V Township Of Harrison, Respondent · 25-002975-TT
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Avene d Penmon MTT Docker No. A5-002.975 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR backac T 1 Arisen/ DED (atithus N tf RECEIVED PROPERTY TAX APPEAL PETITION FORM OCT 18 2025 VALUATION / EXEMPTION / CLASSIFICATION APPEAL Hs Hmended & cae MICHIGAN TAX TRIBUNAL 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) 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 default. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name SNEZANA ROTAROV Mailing Address (No., Street, P.O. Box or Rural Route) 71 SEA RAY BLVD City or Town State ZIP Code HARRISON TWP Mi 48045 Telephone Number 248-650-801 0 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) SXR@DR.COM 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? parcels are you Yes* [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 2 **f 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 muitiple, list first property’s address] 71 SEA RAY BLVD HARRISON TWP, MI 48045
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Bs Mended Peco GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal AMENDING DOCKET 25-002975 TO INCLUDE 73 AS CONTIGUOUS PROPERTY TO 71. TRUE CASH SALES DO NOT SUPPORT THE OVERINFLATED VALUATION FOR A 15% IMPROVEMENT TO A PORTION OF THE PROPERTY. THE CLOSEST PROXIMITY SALE WITH A LARGER 1,754 SQUARE FEET SOLD FOR $505,000 AND HAS A TAXABLE VALUE OF $213,714 AND I€| 100% COMPLETE. HARRISON TWP IS SAYING WE ARE 62% COMPLETE FOR THAT PORTION, YET THE TAXABALE VALUE JUMPED TO $185,000 FROM $102,201 AND UNITS 71 AND 73 ARE ONLY 1,562 SQUARE FEET. VALUATIONS SHOULD BE BASED ON SIMILAR LOCATIONS, SIMILAR VIEW (WE AR NOT LAKE FRONT BUT CANAL FRONT), SIMILAR CONDITION OF BUILDING. ONLY A SMALL PORTION OF THE PROPERTY HAD BEEN MODIFIED. THE BOATHOUSE, DRIVEWAY, GARAGE, BALCONY ETC HAVE NOT BEEN TOUCHED NOR WILL THEY BE IMPROVED. BASED ON THE TOWNSHIP CALCULATION, ANOTHER 38% COMPLETION TO 100% COMPLETION ON A SMALL PORTION WILL HAVE AN UNREALISTIC VAULATION OF $900,000. ADDITIONS ARE ONLY TAXED AT 50% OF TRUE CASH VALUE, YET THESE NEW ASSESSMENTS REFLECT A MUCH HIGHER INCREASE. OTHER SALES SUPPORT MY FINDINGS. TWP IS TREATING AN ADDITION AS AN UNCAPPING EVENT. THE VALUE THEY PLACE IS ALSO MUCH HIGHER THAN RECENT SALES OF SIMILAR UNITS. Per Michigan code, additions are taxed at 50%. BES Tin 5% INCREASE IN SQUARE FOOTAGE. TWP SHOWED A 15% COMPLETION OF A 25% AREA IN 2024 THAT IS NOW 62% COMPLETED. THE 25% OF THE ARE WAS PURCHASED AT 47% COMPLETE. THE OTHER 75% OF THE PROPERTY HAS NOT BEEN ADT 00% COMPLETE. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes OJ No march [] July [J pecember If Yes, check which BOR you attended AND attach the BOR decision: If No, check the applicable reason(s): O Not required to attend || Assessment Change Notice was not received by Petitioner Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order
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e Phra Ps Prmenwded As A means Rohit STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. Parcel Identification Number: 17-12-09-457-004 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 185,000 Current Taxable Value as established by the BOR: 185,000 What do you believe is the fair market value (also known as True Cash Value)? 257,074 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 128,527 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *onty 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: Real Personal (check one) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe Is the property’s classification? Real Personal (check one) [m] Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? Ifimproved property, for what use was the property designed?
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N Men red Perm STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MULTIPLE PARCEL ATTACHMENT TO PETITION FORM VALUATION APPEAL Petitioner’s Contact Information: First Name/Company Name M.1. Last Name SNEZANA ROTAROV Valuation Information: Parcel Number: 1 7 1 p, 09 457 003 Classification of Property: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 185,000 Current Taxable Value as established by the Board of Review: 185,000 What do you believe is the fair market value (also known as True Cash Value)? 257,074 Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 128,527 If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. Valuation Information: Parcel Number: Classification of Property: Real Personal (check one) 0 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: Current Taxable Value as established by the Board of Review:
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ya s A eryoec] Qhon 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? [J Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J Yes 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 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 Ed $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. pd 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 Representative’s Signature: Isl Pore J— lo Ja ps
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Snezana Rotatov, Petitioner, MICHIGAN TAX TRIBUNAL es SMALL CLAMS DIVISION ~~ 7] | 5 eakoy 5 \ MTT Docket No. 25-002975 2 Township Of Harrison, H#H AT-c0pq 9 led) 2nd #ad I Respondent. So Alwuvssed ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not pay the required fee for the filing of the petition. See TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the required fee for the filing of the petition within 14 days of the entry of this order. A filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order. Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). ) pir 7 Lo. ( By: \_ ‘a Lice is Tal VOU py Entered: September 24, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives.
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>; STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: SNEZANA ROTAROV Payee Address: 71 SEA RAY BLVD HARRISON TWP MI 48045 MTT Docket No: 25-002979 Amount of Refund Requested: $125 Reason for Refund: OFiling/Motion Fee Overpaid [Duplicate Docket [Other Payment Information: Docket Lookup Line # of Payment: Date of Payment: 7/30/2025 Check #: Validation/Confirmation #: Requestor's Signature: SNEZANA ROTAROV For Tribunal Use Only: Computation of Refund Amount: Amount paid: $ Granted: [J Amount Due: $ Denied: [1 Amount Refunded: $ Prepared by: Date:
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