Jones.pdf
Roger D Jones, Petitioner V Township Of Lake, Respondent · 24-003722-TT
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RECEIVED JUL 3 0 2024 STATE oF MigHiGaN MICHIGAN 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. 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 [TER Last Name/Company Name Roger D Jones Mailing Address (No., Street, P.O. Box or Rural Route) 11196 W. Clear Lake Circle City or Town State ZIP Code Branch MI 149402 Telephone Number Fax Number 231-233-8828 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 I First Name M.L 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? parcels are you Yes* [| No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous
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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 all that apply)
True Cash and Taxable Value
[1 Poverty Exemption
[1] Taxable Value Only {calcutation)
£1 Disabled Veterans Exemption
[J uncapping of Taxable Value
{7 Eligible Manufacturing Personal Property (ESA)
[7 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
TCV is incorrect. errors in costing TCV of residence + farm buildings
Incorrect land valuation.
Neglect of the Tax Assessor to adjust TCV per easement road crossing property.
Taxable Value Incorrect (has been based upon above incorrect figures for nearly 30 yrs).
Incorrect ECF used in adjusting ACV (not consistent with neighboring parcels)
Section 6: Jurisdictional Issues
Year(s) you are appealing:
1994 thru 2024 Land value has been incorrect charged {no adjust.for easement) since1994
Did you protest the assessment at a Board of Review {BOR)? [rv] Yes
[mn] No
if Yes, check which BOR you attended AND atiach the BOR decision: A March
[HN] July
[I] December
if No, check the applicable reason(s):
jm} Not required to attend
Assessment Change Notice was not received by Petitioner
jm] Appealing a purparted Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission OrderPage 3
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:
13-019-001-70
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utility
(check ona)
[ed
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$80,600
Current Taxable Value as established by the BOR:
$46,023
What do you believe is the fair market value (also known as True Cash Value)?
$75/85,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$37,500/42,500
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
$21,000
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Trlbunal*
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 properiy’s classification?
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if Improved property, how is the property currently being used?
Wf improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner's Contact Information:
First Name/Company Name
ML
Last Name
Roger
D
Jones
Valuation Information:
Parcel Number
3-01 8-01 4-1 6
Classification of Property:
Real
Personal
{check one)
Agricultural
Cammerclal
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check ane)
Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:
$28,000
Current Taxable Value as established by the Board of Review:
$24,150
What do you believe is the fair market value (also known as True Cash Value)?
$25-30,000
Divide the fair market value by 2 and enter here. This Is your contention of Assessed Value (also known as State Equalized Value).
$16,000
If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
Valuation Information:
Parcel Ne 3-01 9-001 -70
Classification of Property:
Real
Personal
(check ons)
4
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:
$80,600
Current Taxable Value as established by the Board of Review:
$46,023Page 5
Michigan Department of Treasury 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 5 13-018-014-16 Petition Number 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. XJ) Denied [[] Assessed Value Changed From: LC 28,000 ro: Lae ca LE rr | Record of Vote - Board or three member committee of board " . I : Ki f . : ) : _ YES : ES N Chairperson: [J Yes [] ey Member J no No. Member J N O 7 Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed valu P.O.Box 30232, Lansing, Mi. 48909. 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. / e, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. jal Denied O Tentative Taxable Value Changed From: 24150 to, Act Chpry ( J Record of Vote - Board or three member committee of board. | ged 1 - hz A " Chairperson: [| YEs [1] NO 7 Member: yes [] No.# Reason for Board Action: \ (sable NUE Yndnen % 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. 48909. 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for 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. Member: Bd YES [1] Nd" Zia [J] Denied [J] Classification Changed From: 101 Far Record of Vote - Board or three member committee of board. Chairperson: [1 Yes [J NO Ts Member: [J ves [1 NO fmm Member: [J ves [] NOs Reason for Board Action: If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 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. [H Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
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Michigan Department of Treasury 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. Petition Number Parcel Code 6 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Bd Denied [1 Assessed Value Changed From: | 80,600 ro: [ AM CS ha~if | Record of Vote - Board or three member committee of board V4 pag Chairperson: J YEs []] nolo. Member: of ves [J no “He Member: [] ves J N Reason for Board Action: 8 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.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Prope rty may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. / Denied | Tentative Taxable Value Changed From: 46,023, To.) Cha aq <r Record of Vote - Board or three member committee of board. / Chairperson: [4 ves [] No ATZL Member: [X] ves [7] no Reason for Board Action: Member: R&4 YES [] No ~ Ta eu Ay | - Unde 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. 48909. 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for 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. O Denied O Classification Changed From: 101 To: Record of Vote - Board or three member committee of board. Chairperson: [1 ves [J NOs Member: [J ves [1] No mmm Member: [J ves [J nome Reason for Board Action: If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48908 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 O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
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Bill # Pay this tax t PLEASE RETURN THIS PORTION WITH PAYMENT. THANK YOU. TAKE TOWNSHIP 5 Thi asc i \ s KATHY VANDONKELAAR, TREASURER This fax ilsidusi byt 09/16/2024 15580 S, STAR LAKE DR. After 09/16/2024 additional interest and fees apply BALDWIN, MI 49304 2 2024 Summer Tax for Prop #:(l 1 0 0 TAXPAYER NOTE:To change address go to:LakeTownshipLakeCountyMI.com Select forms Thank You. 96 W CLEAR LAKE CIR 3228 196 W CLEAR LAKE CIR BRANCH, MI 49402-9470 11 LL TULLET Ee Lee FELT Td Fe ELL Er ELL LAKE TOWNSHIP Make Check Payable To: LAKE TOWNSHIP TOTAL AMOUNT DUE: 550.77 Amount. Remitted: 2024 Summer MESSAGE TO TAXPAYER ON A HOLIDAY OR WEEKEND, IT WILL ROLIL. BUSINESS DAY. 1% PER MONTH INTEREST R THE DUE DATE. THE DAY AFTER THE A 3% PENALTY MAY BE ADDED TO ALL ON MARCH 1, DELTINQUENT IF DUE DATE FALLS FORWARD TO THE N WILL BE ADDED AFI WINTER TAXES ARE DUE, UNPAID SUMMER & WINTER TAXES. PAYMENT INFORMATION This tax is due by: 09/16/2024 LAKE TOWNSHZP Pay by mail to: KATHY VANDONKELAAR, PROPERTY INFORMATION Property Assessed To: D EAR LAKE CIRCLE T 49402 School: 53010 A POTNT ON N1/1€ LINE THAT 15 WiZ67' & N 10 1716 LH, N 1308' TO N SEC IN, W TC 6 MIN W 1364' TG POR. SEC 19 TIN kL REAL PROPERTY TAXES ARE PAYABLE TO THE LAKE COUNTY 15580 S. STAR LAKE TREASURER WITH ADDITIONAL INTEREST & PENALTY. BALDWIN, MI 49304 DELINQUENT PERSONAL PROPERTY TAX WILL REMAIN PAYABLE TO 231-898-3189 THE LOCAL TREASURER. CHECK MUST CLEAR OR RECEIPT IS VOID. POSTMARKS NOT ACCEPTED. FOR RECEIPT SEND SELF ADDRESSED STAMPED ENVELOPE. PAY TAXES ONLINE AT ALLPAID.COM OR TAX DETAIL CALL 988-604-7888. PAY LOCATTON CODE: 1909 TWP OPEN - Taxable valus: 46,023 MON, THURS, FRI & SAT 8:30 TO 11:30 State Equalized Value £0,600 Class: 101 Homestead %: 100.0000 Mort Code: raxable Value. e Value. al Taxes are based upon 1 mill equals $1.00 per $1000 of Tax Amounts with no millage are either Sp Assessments or other charges added to this bill. DESCRIPTION MILLAGE AMOUNT STATE ED TAX 6.00000 276.13 COUNTY ALLOCATED 5.84920 269019
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MorlL Code Bill 4 3225 Pay this tax to: PORTION WITH PAYMENT. THANK YOU. PLEASE RETURN TH LAKE TOWNSHIP KATHY VANDONKELAAR, TREASURER This tax is due by: 09/16/2024 additional interest and Lees apply 15580 S. STAR LAKE DR. After 09/16/2024 BALDWIN, MI 49304 231-898-3189 2024 Summer Tax for Prop #: (1 014 TAXPAYER NOTE:To change address go to:LakeTownshipLakeCountyMI.com Select forms Thank You. Property Addr: 11159 W CLEAR LAKE 2225 LAAs ans UT *5=DIGIT 49304 JONES ROGER D 11196 W CLEAR LAKE CIR BRANCH, MT 49402-9470 LAKE TOWNSHIP Make Check Payable To: LAKE TOWNSHIP TOTAL AMOUNT DUE: 289.01 Amount Remitted: Keep the bottom portion. 2024 Summer MESSAGE TO TAXPAYER IF DUE DATE FALLS ON A HOLIDAY CR WEEKEND, IT WILL ROLL FORWARD TO THE NEXT BUSINESS DAY. 1% PER MONTH INTEREST WILL BE ADDED AFTER THE DUE DATE. THE DAY AFTER THE WINTER TAXES ARE DUE, A 3% PENALTY MAY BE ADDED TC ALL UNPATD SUMMER & WINTER TAXES. ON MARCH 1, DELINQUENT REAL PROPERTY TAXES ARE PAYABLE TO THE LAKE COUNTY TREASURER WITH ADDITIONAL INTEREST & PENALTY. DELINQUENT PERSONAL PROPERTY TAX WILL REMAIN PAYABLE TO THE LOCAL TREASURER. CHECK MUST CLEAR OR RECEIPT IS VOID. POSTMARKS NOT ACCEPTED. FOR RECELPY SEND SELF ADDRESSED PAYMENT INFORMATION This tax is due by: 09/16/2024 LAKE TOWNSHIP KATHY VANDONKELAAR, TREASURER 15580 S. STAR LAKE DR. Pay by mail to: STAMPED ENVELOPE. PAY TAXES ONLTNE AT ALLPAID,COM OR CALL 888-604-7888. PAY LOCATION CODE: 1909 TWP OPEN - MON, THURS, FRI & SAT 8:30 70 11:30 PROPERTY INFORMATION Property Assessed To: R D 1. 6 WC \R LAKE CIR BRANCH, MT 49402 3-018-014-16 School: 53010 Prop Addr: 11159 W C Legal Descrip n: PART OF PAR "L" - SUR REC LOZ PG 302 COR, TH N 271', E 404" TO LAKE SHR, i TO P.0.B. AND Prop #: EAR LAKE 5' AND S1%10'09"W A 1029 +187 TO El 1671 LN 7 i TH 566"40'25"E A 16 TIYN R14W 13.4 AC M/I, COMRTNED ON H-014-15, 13 016-014-20; BALDWIN, MI 49304 231-898-3189 TAX DETAIL Taxable Value: State Equalized Value Class: 101 % (Temestead 2 Mort Code: Taxes are based upon Taxable Value. 1 mill equals $1.00 per $1000 of Taxable Value. Amounts with no millage are either Special Assessments or other charges added to this bill. DESCRIPTION MILLAGE AMOUNT STATE ED TAX 6.00000 144.90 COUNTY ALLOCATED 5.84920 141.25
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Roger D Jones , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No, not yet assigned Lake Township , Respondent(s) PROOF OF SERVICE Roger D Jones states that on 7-26-2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the TaxTribunalPefition(2024) _ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Don Britten - Lake Township Supervisor, 15880 Star Lake Drive Baldwin M| 494304 Regen D Jone [Signadure of persdn who is serving/mailing copy]
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agg” STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR Roger D Jones , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.not yet assigned Lake Township , Respondent(s) PROOF OF SERVICE Roger D Jones states that on 7-26-2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the TaxTribunalPetition(2024) relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Mark J. Barnett, Assessor 1857 W. Fountain Rd. Scottville Ml 49454 Roaen D Yonuo [Signaliire of perddn who is serving/mailing copy] Roger D Jones
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR DIRECTOR Roger D Jones , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.not yet assigned Lake Township , Respondent(s) PROOF OF SERVICE Roger D Jones states that on 7-26-2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the TaxTribunalPetition(2024) relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Bob Reidel - Lake Township Clerk 15580 Star Lake Drive Baldwin MI 49304 Rozier 0 Qonun [Signatdire of persdn wha is serving/mailing copy] Roger D Jones
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R. U. Jones 1196 WW. Clear LAKE Cre Bewnch MI yoypr CHIEN T CH OC pi LANSivg M