scpetition_classification.pdf
Bruce Seitz Petitioner V Township Of Fruitport Respondent · 26-002739-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM CLASSIFICATION APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Bruce M.I. Last Name Seitz Mailing Address (No., Street, P.O. Box or Rural Route) 4401 S. Wolf Lake Road City or Town Fruitport State Michigan ZIP Code 49415 Telephone Number (616) 690-1032 E-mail Address bkseitz@sbcglobal.net Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address] 4401 S. Wolf Lake Road Fruitport Michigan 49415 Taxing Authority (City or Township) Township Of Fruitport (MUSKEGON) County Muskegon Please Explain the Reason for this Appeal: HOME UNDER CONSTRUCTION-No comparable properties are available since home is partially constructed. Therefore, the best method of valuation is to begin with the cost of construction on day of assessment. According to real estate professionals involved in the sale of partially constructed homes, the "usual selling price" or the True Cash Value (TCV) is approximately 65% of the cost of the construction due to the very limited market for homes for sale that are partially constructed. As of the day of assessment, the cost of the home construction was $463848. 65% of this amount or $301501 is the TCV. TCV of the land as assessed by the township is $198000. Therefore, the TCV of the property is $301501 + $198000 or $499501. This is the expected selling price of the property on tax assessment day. Since the Assessed Value (AV) is 50% of the TCV, the AV of the property should be $249751. The township either over assessed the build cost leading to an inflated TCV or they did not multiply the TCV by 50% to arrive at the AV. Either way, the TCV of a partially constructed home cannot be more than costs incurred because in the real world the sale of a partially constructed home for over its construction cost would never happen. One cannot expect a partially constructed home to sell for twice the costs incurred which is what the township is assessing. Furthermore, township standards are to assess taxes based on the baseline land only valuation until a specific legal trigger (certificate of occupancy) transitions the property to a habitable structure. The township is overtaxing my home and at the same time, not allowing me to live there or apply for the Principal Residence Exemption which seems grossly unfair. In summary: TCV = $499501 AV = $249751 Thank you.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Jurisdictional Issues: Did you protest the classification at the March Board of Review? Yes If No, please check the applicable reason(s): Explanation: Year(s) Under Appeal: 2026 Classification Information: Parcel Identification Number: 15-017-200-0009-00 Current Classification of Property as established by Board of Review: Real (check one) Residential (check one) What do you believe is the property’s classification? Real (check one) Residential (check one) If improved property, how is the property currently being used? Under Construction If improved property, for what use was the property designed? Principal Residence Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Bruce A Seitz Attorney or Authorized Agent’s Signature: /s/ Fee Information:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. A fee of $75.00 is required for the filing of a classification appeal. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?