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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.b536ea69-ccff-4ac5-be68-f6b96c2df1b2.pdf

Gordon Dw Cook, Petitioner V Township Of Grand Blanc, Respondent · 25-003592-TT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003592

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Grand Blanc (GENESEE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

William

M.I.

E

Last Name

Delzer

Firm Name (if any)

DELZER LEGAL

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

8332 Office Park Drive

Suite B

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

810-603-1000

Fax Number

E-mail Address

wdelzer@delzerlegal.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action

against Respondent and to support its claim for relief.

2. Petitioner has the burden of establishing the property’s TCV. See MCL 205.737(3)

and Kern v Pontiac Twp, 93 Mich App 612 (9174).

3. Petitioner has failed to allege that the mode and method of assessing the subject

property fails to conform to the mode and method applied in the case of all other

properties in Respondent’s taxing unit for the year in question.

4. Petitioner failed to show that any factor other than fifty percent (50%) was applied to

the TCV of Petitioner’s property, as well as others, to arrive at the respective

assessments appearing on the roll, and also fails to allege specific and sufficient facts to

support its allegations that the property’s TV is improper.

5. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application

of a method of assessment different from that employed in the assessment

of other properties in Respondent’s taxing unit.

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025

assessment and taxable value of the subject property and award Respondent costs.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 at the BOR? 

If Yes, check which BOR Petitioner attended:

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

12-24-100-002

Classification of Property:

Real 

Residential

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

148600

Current Taxable Value as established by the BOR:

122113

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

297200

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

148600

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

122113

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ William E. Delzer

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