Virginia Ave Properties LLC.pdf
Virginia Ave Properties LLC, Petitioner V City Of Albion, Respondent · 25-003608-TT
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RECEIVED AUG 0 6 2025 hd MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. 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. 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 M.L Last Name/Company Name Virginia Ave Properties, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 24772 J Drive 8 City or Town State Z|P Code Homer MI 49245 Telephone Number 269-425-6087 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) kpmhomes1@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1 Last Name Cheryl L Mull Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) 24772 J Drive 8 City or Town State ZIP Code Homer MI Telephone Number 269-425-6087 Email Address (do not enter unless you want MTT to send all correspondence via email) kpmhomes1@gmasil.com 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. 1 **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]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4. Issues Being Appealed (check ail that apply) True Cash and Taxable Value [J poverty Exemption [J Taxable Value Only (calculation) [3 Disabled Veterans Exemption [1 Uncapping of Taxable Value [J 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 Assessed value does not reflect true cash value, There was a hearing for 24-003889 On September 6, 2024 and the Tribunal determined at for 2023 the TCV shall be $31,00.00 SEV $15,500 and the TV $15500.00. These numbers were never entered into the tax rolis and there for we requesting the adjustments for 2023 - 2025 in accordance with the Tax Tribunal findings. Section 6: Jurisdictional Issues Year(s) you are appealing: 2023-5 Did you protest the assessment at a Board of Review (BOR)? Yes [1] No If Yes, check which BOR you attended AND attach the BOR decision: March a July & December If No, check the applicable reason(s): [i] 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) [a] Appealing within 35 days of State Tax Commission Order [| Appealing within 35 days of receipt of Notice of Uncapping
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use te multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 51-014-192-00 Classification of Property: Real Personal (check one) Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) [A Current Assessed Value (also known as State Equalized Value) as established by the BOR: 39000 Current Taxable Value as established by the BOR: 32693 What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 15,200 if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Vaile. Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal* -1-Parcel identification Number: 51-014-192-00 Current Classification of Property as established by Board of Review: Real Personal (check one} =] Agricultural Commerciai Industrial Residential Timber-Cutover Developmental Utility (check one) J} What do you believe is the property’s classification? Real Personal (check one} Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) 0 [= ml] m] a [| [| . . If improved property, how is the property currently being used? improved property, for what use was the property designed?
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GOVERNOR STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON L BROWN, DPA 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? [I] Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 3 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 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 $560,000.00 $300.00 if your property is NOT residential property (see MCL 205.762) and the State Equatized 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 Smali Claims. Therefore, an Entire Tribunal petition must be filed. . Signaturesreafirdd, Petitioner or CATRTISCN Signature: Isl : | v NF
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Virginia Ave Properties LLC, Petitioner, MICHIGAN TAX TRIBUNAL Jo p, SMALL CLAIMS DIVISION v 4 sof MTT Docket Nos. 23-003284 & 24-003889 City of Albion, Presiding Judge Respondent. Patricia L. Halm FINAL OPINION AND JUDGMENT ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 24-003889 The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 6, 2024. The POJ states, in pertinent part, “t]he parties have 20 days from date of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., exceptions).” Neither party has filed exceptions to the POJ. The Administrative Law Judge (ALJ) considered the testimony and evidence submitted and made specific findings of fact and conclusions of law pertaining to the 2023 tax year. The ALJ's determination is supported by the testimony, evidence and applicable statutory and case law. Neither party provided any relevant evidence of value for the 2024 tax year, however, and “the Tribunal may not automatically accept a respondent's assessment, but must make its own findings of fact and arrive at a legally supportable true cash value.” As such, the Tribunal shall sever the 2024 tax year, assign it a new docket number, and parties will be ordered to file pleadings specific to the 2024 tax year. Given the above, the Tribunal adopts the POJ, pertaining to the 2023 tax year, as the Tribunals final decision in this case.? The Tribunal also incorporates by reference the
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MTT Docket Nos. 23-003284 & 24-003889 Page 2 of 4 a. ~The property's true cash value (TCV), state equalized value (SEV), and taxable value (TV), as estabiished by the Board of Review for the tax year at issue, are as follows: Parcel Number: 13-51-014-192-00 Year TCV SEV ™ 2023 $60,400 $30,200 $30,200 b. The property's TCV, SEV, and TV, as determined by the Tribunal for the tax year at issue, are as follows: Parcel Number: 13-51-014-192-00 Year TCV SEV TV 2023 $31,000 $15,500 $15,500 IT IS SO ORDERED. IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned Docket No. 24-003889. IT 1S FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax year within 21.days of the entry of this Order.> The petition shall note the docket number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2024 docket number as a “Severed Petition.” IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition. iT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the 2023 tax year shall correct or cause the assessment rolls to be corrected to reflect the property's true cash and taxable values within 20 days of entry of this Final Opinion and Judgment, subject to the processes of equalization.# To the extent that the final level of assessment for a given year has not yet been determined and published, the assessment rolls shall be corrected once the final level is published or becomes known. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the ect taxes and any applicable interest or issue a refund within 28
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MTT Docket Nos. 23-003284 & 24-003889 Page 3 of 4 include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been uniawfully paid shall bear interest from the date of payment to the date of judgment, and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Final Opinion and Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 20186, through December 31, 20186, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019 through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%. This Final Opinion and Judgment resolves all pending claims in this matter and closes - Docket No, 23-003284. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal's web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and,
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2025 BOARD OF REVIEW DECISION FROM CITY OF ALBION 112 W CASS ST ALBION, MI 49224 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 51-014-192-00 407 BOOTH DR VIRGINIA AVE PROPERTIES LLC 247723 DRS HOMER, MI 49245 WIENER'S ASSESSORS PLAT LOT 192. (407 BOOTH DRIVE) MCL 211.27 $2200 1994 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 51-014-192-00 They have made the following determination based on the information you supplied. Board of Review Comments APPEAL DENIED - NO EVIDENCE TO SUPPORT APPEAL. [2025 ORIGINAL ASSESSED VALUE 39,000 ] [2025 "BOARD OF REVIEW" ASSESSED VALUE 39,000 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 32,693 [2025 "BOARD OF REVIEW" TAXABLE VALUE 32,693 [2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 ] Please feel free to contact the assessor at the address listed above or call if you have any questions. If you disagree with the decision of the Board of Review, you can further appeal to the Michigan Tax Tribunal. Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Please go to the Michigan Tax Tribunal Website for instructions and how to obtain a petition, http://www.michigan.govi/taxtrib
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CERTIFIED MAIL Katyn Property Monageinent, | | | I PO Box 113 | x 7022 2410 0003 2070 3351 Mbion, MI 47174 Mithig \a Tox PO Bex 363d Lonsing,MT 4