Johnson.pdf
Reginald Johnson, Petitioner V City Of Detroit, Respondent · 24-003953-TT
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RECEIVED SEP 06 2024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL 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) 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 First Name | MI. Last Name/Company Name 2 . A Laenolld_ A J HNL Mailing Address (No/Street, P.O. Box or Rural Route) [16421 G raeviMona City or Town State ZIP Code Dotan [ 48224 Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information ] First Name M.1. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] vest [] No**
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [J True Cash and Taxable Value [ Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) [ Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: 2 on If No, check the applicable reason(s): O Not required to attend O Assessment Change Notice was not received by Petitioner Did you protest the assessment at a Board of Review (BOR)? OI Yes If Yes, check which BOR you attended AND attach the BOR decision: O March O July O December 5 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 4 Ano
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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 parcel form for additional, contiguous parcels.
Parcel Identification Number:
2.{0 L533]
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:
[254%
Current Taxable Value as established by the BOR:
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.
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:
i
2/0 L5R 2]
Current Classification of Property as established by Board
of Review:
Real
Pee
(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)
O
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?Page 4
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? [1 ves & no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? of 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) anc 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 $0ver $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. Signature *required Petitioner or Attorney/Authorizgd Representative’s Signature:
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Phone: (313) 628-0722 Coleman A. Young Municipal Center Fax: (313) 224-4576 2 Woodward Avenue, Suite 105 www.detroitmi.gov Detroit, Michigan 48226 07/16/2024 JOHNSON, REGINALD 10421 GREENSBORO ST DETROIT Mi 48224-2549 RE: 2024 JULY BOARD OF REVIEW PETITION NUMBER: J-50436 Parcel Number: 21065331. Address: 10421 GREENSBORO Property Classification: 401 (RESIDENTIAL-IMPROVED) District: 4 In accordance with General Property Tax Act MCL 211.7u,by REASON OF POVERTY, the July Board of Review has considered your 2024 homeowner's property exemption application regarding the above described property. The homeowner's property exemption has been DENIED. You are responsible for paying the 2024 summer and winter taxes. Reason for Denial Valid ID not provided for applicant2022 Income not provided A further appeal of the assessed value and taxable value or a qualified exemption may be made within 35 DAYS FROM THE DATE OF THIS NOTICE to the Michigan Tax Tribunal online at www.michigan.gov/taxtrib, or by mail to Michigan State Tax Tribunal, P.O. 30232, Lansing, Michigan 48909. You can also contact the Michigan Tax Tribunal by phone at (517) 335-9760 if vou have questions relating to filing a petition. Before Appeal After Appeal 2024 Assessed Value 28000 28000
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.govitaxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal wili use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: + How many parcels are you appealing: List the number of parcels under appeal. « Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: Year(s) you are appealing: List the tax year(s) being appealed. If more than one year is being appealed, explain the reason(s). Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment to a BOR. If Yes, check which BOR you attended: Check which month Petitioner attended the BOR. If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate why you did not attend. Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner requested a poverty exemption at the BOR. If Yes, check which BOR considered your application AND attach the BOR decision: If Petitioner requested a poverty exemption at a BOR, indicate which month the exemption was requested at the BOR. If No, explain why: If Petitioner did not request a poverty exemption at a BOR, explain the reason(s) the poverty exemption was not requested at a BOR. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. True cash value is the property's “usual selling price” or market price. Taxable Value is the lesser of the property's State Equalized Value or its capped value. Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a given year, unless there are additions to the property. Parcel Identification Number: Each parcel number being appealed must be listed. Classification of Property: Check the classification of the property being appealed. Current Assessed Value (also known as State Equalized Value) as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). Current Taxable Value as established by the BOR: Provide the current can be found
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR « If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner's belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information » Parcel Identification Number: Each parcel number being appealed must be listed. « Current Classification of Property as Established by BOR: Check the classification of the property being appealed. + What do you believe is the property’s classification: Check what you believe the classification of the property is. « If improved property, how is the property currently being used: Explain the current use of the property. + If improved property, for what use was the property designed: Explain what the property was designed to be used for. 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: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. « Are you appealing ONLY the denial of a Poverty Exemption: There is no fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1, BROWN, DPA GOVERNOR LANSING DIRECTOR REMINDERS: REMUS" pursuant to TTR 277, Petitioner shall provide the Tribunal a copy of the notice of action taken by the local poard of review oF other unit of government. You must submit the original, signed completed petition form to the Tribunal. You should also keep a copy for yourself. Multiple parcel Attachment to Petition Form: Only use this form if you are appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this form can be used, as needed. If you are appealing only one parcel, disregard this form. See above instructions on Valuation information for Each Parcel under Appeal. Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is dy for the scheduling of a hearing. (TTR 279(8)) re Tribunal will send a notice of hearing to the parties no less than 45 days in advance f the hearing. To check the status of your appeal, visit our website at ww. michigan gov/taxtrid and click on the “Docket Search” option.
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METROPLEX MI 480 <Q 29 AUG 2024 PM 16 L