MTT-26-002492.pdf
Christopher G Yockey Petitioner V City Of Howell Respondent · 26-002492-TT
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO. 26-002492
Section 1: Respondent’s Contact Information
Unit of Government
City of Howell
Mailing Address (No., Street, P.O. Box or Rural Route):
611 E Grand River
City or Town:
State:
ZIP Code:
Howell
Mi
Ee
eT 517-540-6708
Email Address (do not enter unless you want MTT to send all correspondence via email):
paugostino@cityofhowell.org
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio
{
First Name:
ML:
Last Name:
Peter
M
Augostino
Firm Name (if any):
Mailing Address (No., Street, P.O. Box or Rural Route):
611 E Grand River
City or Town:
State:
ZIP Code:
Howell
MI
148843
Telephone mer y 1 7-540-6708
Email Address (do not enter unless you want MTT to send all correspondence via email):
paugostino@cityofhowell.org
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
If no, list all parcels that are adjoining in separate groupings. Attacha
separate sheet if necessary.
O Yes
No
O
Not Applicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
Ml ves
[J NoPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Respondent asserts that this appeal should be dismissed for lack of jurisdiction. The subject property was not timely protested before the Board of Review and, therefore, the Michigan Tax Tribunal lacks jurisdiction to hear this appeal pursuant to the applicable provisions of the General Property Tax Act and Michigan Tax Tribunal Act. Additionally, Petitioner failed to properly serve the Petition upon Respondent. No proper Proof of Service was filed demonstrating compliance with the Tribunal's filing and service requirements. Because the property was not properly appealed to the Board of Review and because proper service was not completed, the Petition is jurisdictionally defective and should be dismissed in its entirety. 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)? O Yes [No If yes, check which BOR Petitioner attended: [| March Od July [] December If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes O No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [_] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? ves Mno 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? N/A Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 1-71 7-36-405-038 Classification of Property: Real[d Personal [J (check one) Agricultural] Commercial [J Industrial [J Residential Timber-Cutover [1 ~~ Developmental [J Utility (J (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO VALUATION/UNCAPPING APPEAL Follow these instructions for filing this Small Claims answer form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib 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, MI 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the respondent is not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is using an attorney or authorized representative, that attorney or authorized representative must provide all information requested in Section 2 of the Answer Form. If Respondent 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 Respondent or Respondent's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. Once
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Rr CT a & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR ¢ Does the property have a Principal Residence Exemption of 50% or more: Indicate whether the property had a Principal Residence Exemption of at least 50% for all tax years at issue at the time the petition was filed. Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's answer to the appeal and any necessary explanation. 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): Indicate whether Petitioner protested the assessment at a BOR and, if so, which BOR Petitioner attended (March, July, or December). o If the July or December BOR revised the assessments at issue: If the July or December BOR revised the assessments at issue, indicate whether the BOR had authority to make the revisions, and if so, identify the BOR’s authority. * Was the assessment at issue established as the result of a clerical error or mutual mistake of fact: Indicate whether the assessment at issue was established as a result of a clerical error or mutual mistake of fact, and if so, identify the specific error or mistake and indicate how that error or mistake resulted in the assessment. + Is Petitioner is appealing from a State Tax Commission Order: Indicate whether Petitioner is appealing from a State Tax Commission (STC) order, and if so, identify the date the STC order was issued. If Petitioner is appealing the uncapping of a property’s taxable value: * When was the Notice of Uncapping issued: Identify the date that the uncapping notice was issued to Petitioner. Submit a copy of the uncapping notice with the answer. ¢ Under what statutory section was the taxable value uncapped: Identify the statutory provision under which the property's taxable value was uncapped. Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels. o Parcel Number: List the parcel number of the property being appealed. o Classification of Property: Check the classification of the property being appealed. s Assessed Value established by the BOR: Provide the assessed value
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Sy, AA kd STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Signature: If Respondent is unrepresented, Respondent must sign the answer form. If an attorney or other authorized representative is identified in Section 2 of the answer form, the petition form must be signed by that representative and not Respondent. A unit of government must be represented. REMINDERS: You must submit the original, completed, signed answer form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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Hiren Deparment of Treasury THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM PARCEL IDENTIFICATION CITY OF HOWELL PARCEL NUMBER: 4717-36-405-038 PETER AUGOSTINO - ASSESSOR PROPERTY ADDRESS: 611 E GRAND RIVER AVE 10 E WA HOWELL, MI 48843 610 E WASHINGTON HOWELL, MI 48843 SCHOOL DISTRICT CODE: 47070 OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS YOCKEY, CHRISTOPHER % Exempt As "Homeowners Principal Residence”: 100.0000% 610 E WASHINGTON 9% Exempt As "Qualified Agricultural Property” 0% HOWELL, MI 48843 % Exempt As "MBT Industrial Personal™ 0% % Exempt As "MBT Commercial Personal: 0% Exempt As "Disabled Veteran or [J Yes No Surviving Spouse™ Exempt As "Qualified Forest Property” [] Yes No Exempt As "Development Property™ O Yes No LEGAL DESCRIPTION: SEC 36 T3N, R4E, CITY OF HOWELL WHIPPLE'S SECOND ADDITION LOT 98 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION 401 Residential CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE ! PRIOR YEAR TO YEAR: 2025 AMOUNT YEAR: 5406 CURRENT YEAR 1. TAXABLE VALUE: 146,100 150,044 3,944 2. ASSESSED VALUE: 146,100 161,400 15,300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 : 4. STATE EQUALIZED VALUE (SEV): 146,100 161,400 15,300 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? []Yes No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: PETER AUGOSTINO (517) 540-6708 PAUGOSTINO@CITYOFHOWELL.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE 2026 MARCH BOARD OF REVIEW WILL HOLD THEIR ORGANIZATIONAL MEETING MARCH 16TH AT 9AM AT 611 E. GRAND
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR LANSING YOCKEY, CHRISTOPHER Petitioner(s) , MICHIGAN TAX TRIBUNAL v MTT Docket No.26-002492 City of Howell Respondent(s) PROOF OF SERVICE Peter Augostino states that on 6/29/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer of Petition relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Christopher Yockey 610 E WASHINGTON Howell, Mi 48843 2 [Signature of person who is serving/mailing copy] Peter Augostino [Print/type name of person serving/mailing copy]
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