W Johnson.pdf

Wayne E Johnson, Petitioner V Township Of Waterford, Respondent · 24-003980-TT

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Page 1

GRETCHEN WHITMER

GOVERNOR

STATE QF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

RECEIVED

SEP 1.9 2024

MICHIGAN Tax TRIB

HE)

— DPA

DIRECTOR

LANSING

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

Wayne

down son

Mailing Address (No., Street, P.O. Box or Rural Route)

\WS®

cass

LaXa

City or Town

State

ZIP Code

Loatcx Soxd

HE3IAD

Telephone Number

Fax Number

(248) LIY-0509

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 2: Petitioner’s AtoreylSuthotizsd Representative’s Contact information

First Name

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

Ifyou are appealing more than one parcel, are they contiguous or adjoining?

parcels areyou | [] ves*

[] No*

appealing?

Hyon, wae a Talliphe par orl form for informe

Teen ding 2m

comiiguens parcels.

Page 2

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) 

[1 True Gash and Taxable Value 

[0 Paverty Exemption 

[J Taxable Value Only (calculation) 

5 

Disabled Veterans Exemption 

[TT Uncapping of Taxable Value 

LT Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[J Classification 

rincipal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

™y Disabled 

Veteran 

EX cemption 

Sov 

0 3Y nat 

D 

am 

entitied 

tro 

Loos 

denied Vrcause 

Whe 

preperty 

LAS 

(no 

Trust. 

My 

lovwoye x 

took 

Fhe 

property 

oud 

of 

the Trust 

and 

the Dead 

1S 

Meld 

IR 

oly 

Nema 

only 

-~ Weyne 

EB. Johnsen 

and 

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agit 

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on 

Sept 

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[ON 

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of 

bring 

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Wis 

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signed 

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enclosed 

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my 

lod 

% 

Ue rerah 

Disaolily 

leer 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

QoQY 

Did you protest the assessment at a Board of Review (BOR)? [H] Yes 

© No 

If Yes, check which BOR you attended AND attach the BOR decision: [| March 

[J July 

[] pecember 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

8 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 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 mutipte parcel farm for additional, contiguaus paccels.

Parcel Identification Number:

13-23 ~ a6!

~o lw

Classification of Property:

Real

Personal

(check one)

Agricultural

Commercial

Industrial

Reg

Timber-Cutover

Developmental

Utility

(check one)

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

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:

Current Classification of Property as established by Board of Review:

Real

Personal

(check one)

Agricultural

Commercial

Industrial

Residential

Timber-Cutover

Developmental

Utility

(check one)

What do you believe is the property’s classification?

Real

Personal

(check one)

[mm]

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

Micucan

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?

rene eee

ves

0 ne

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 vour filina 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

$126.00

$100,000.07 to $500,000.00

$200.00

$Over $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:

4280.00

*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 *requre: Wop

\J (sas

Petitioner or Attorney/Authorized Represéntative’s Signatyire:

}

ide

Page 5

BOARD OF TRUSTEES 

mn 

1 

X 

1D] 

3 

Assessing Department 

Kim Markee, 

Clerk, 

. 

FV4vi Aodnd 

: 

hu og 

Steven Thomas, Treasurer 

TOWN SH 1P 

Anthony M. Bartoletta, Trustee 

Marie Li. Hauswirth, Trustee 

Janel Massura, irustee 

Mark Monohon, Trustee 

5200 Civic Center Drive 

Watertord, Michigan 48329-3773 

Telephone: (248) 674-6270 

Fax; (248) 674-6255 

www. waterfordmi.gov 

a 

std 

Tey 

SRUPBUSBL 

fet 

1 

» Mir. Wayne Johnson 

1158 N. Cass Lake Rd 

Waterford, M1 48329 

Dear Mr. Johnson, 

‘This letter is to inform you that your Disabled Veterans Exemption for 2024 has been DENIED. 

Please see the attached signed affidavit. 

If you have any questions please feel free to call me at 248-674-6271. 

Thank you, 

Joyce Lyman 

Departnsental Alde

Page 6

BOES {41-

Notice of Denial of Disabled Veterans Exemption

\ngurrdy en dan alrite ah Prehlin, bet

Rs of WR, Re wRRIARR

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been

denied. If you have questions about the denial, you may contact your focal government or follow the appeal procedures

specified below.

Type of print in blue or black ink.

DART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number.

1. Property Tax Identification Number

2, Name of Local Unit {Check Township or City)

| A005

Waheed

3. County

”

Oakland

IX] Township

[city

4. Streot Address of Property (Provide a Completa Address)

City

State

ZIP Code

HAAS N Cass Lake Road

| Waterford

| 48328

5 Name of Gwar (First, Middle, Last}

’

Wayne Johnson/Johnson Family Protection Trust

8. Owner's Daytime Telephone Number

7. Owner's Emeil Address

248-674-0509

]

8. Wailing Address

if Different than Properly Address

City

“sure

Zh Cade

9. Your exemption was denied/adjusted for the following reason:

a disabled veteran who, immediately before death, was eligible for the exemption

] b. The property claimed is not the owner's homestead.

‘ct

oa.

|__{¢. The property has ransterted, ana he quaiiiying individual is no fonger the cwner.

7 d. The person claiming the exemption is not the owner.

Xl e Other:

_The properly js in a trust with beneficiaries other than the veteran and the spouse.

{

Ta The owner is nefifer a disabled veteran wie guafities for the exemption nor ihe unremarried surviving spouse of

,10. Claim Denied for Calendar Year(s).

2024

PART 2: CERTIFICATION

TF Adie ot the Cacal Kasessor (PR0F

af Type)

Paula Moore

12. Signature of Local Rasassf

;

13. Date

08/13/2024

Fediiess of Local Gover

”

State

AP Gods

5200 Civic Center Drive

Waterford

48329

Page 7

Michigan Bopartment of Treasury

0 A

5107 (Rev, 11-23)

BUT

State Tax Commission Affidavit for Disabled Veierans Exemption

Tssied under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandalory.

Instructions:

This form is to be used to apply for an exemption of properly taxes under MCL 211.7b, for real property used and owned as a homestead

Yay

2 inahles rim OF Ho ERRRITRA

MIRA ER Ey pera: of 2 dieoklrd wdereeowdis, ivatadietaly Raden deat, wen efieille: on be avemplior

des hic

seclion.

OWNER INFORMATION

Enter information for the disabled veteran or unremarried surviving spouse)

Owner's Telephone Number

Lh CAs

| ne Code

rhs

Tegal Designo Madling Addr

State

ESTER

PROPERTY FORMATION (Ete

infarrnation far five prope

3 of Local Unit

Township, City or Village)

County

[cy

[4 Township

[7] village

ation Number

Sarcel identifi

Bio Si gry

eT SRE

JOLY

fs!

Homestead Broperty Address

State

i | ap, 0 NIDRRRDRAR

RRL

a Baran, Tm of 2 dierkled wisran whe, eiediviely before death, wes eligible, fon the: exanmidicr,

under this section.

I am a Michigan resident.

J 1 om fhe prapary in sihich the examplion is being claimed and it is used as my homestead, Homaesiaad is generally defined as

any dwelling with its land and buildings where a family makes its home.

| The disabled veteran has been. determined by the United States Department of Veterans Affairs to be permanently and totally

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate (must attach a copy of the fetter from

the U.S. Department of Veterans Affairs).

[1 The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must

ceficate fom the LS {Tepartment of Ub

< Aifagsl

a copy oral

in The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a

copy of the letter from the U.S. Department of Veterans Affairs).

CERTIFC ETON

| hereby cerlify to the best of my knowledge that the information provided in this Affidavit is

true and

| am eligible to receive the

Page 8

AUTHORIZATION FOR TRANSFER OF OWNERSHIP OF REAL PROPERTY

AND WAIVER OF LIABILITY

We, Wayne E. Johnson and. Theresa M. Johnson, give our consent authorizing The Law Office of David L. Carrier,

P.C., to file with the appropriate county Our transfer of ownership of the following Real Property:

Address: 1158 N CASS LAKE ROAD, WATERFORD, MICHIGAN 48328

City/Township: Charter Township of Waterford

Current Owner: Johnson Family Protection Trust, u/a/d April 14, 2017

New Owner: ‘Wayne E. Johnsen & Theresa:

Wi: Johnson (Life Estate):

County: Oakland

Legal Description:

T3AN ROE SEC 23 WATKINS-PONTIAC ESTATE LOT 86

PPN: W-13-23-251-016

We hereby release The Law Office of David L. Carrier, P.C. from any liability that may result from (1) an incorrect

or incomplete legal description provided by Us; (2) any defect, lien, encumbrance, adverse claim, or other matter

affecting the Title that we have not disclosed; (3) any interest in the property vested in a third party. we acknowledge

that The Law Office of David L. Carrier, P.C. is not providing a commitment of title, providing a title search, or

insuring the title of this property.

Isl

Thonsee

Aunaoy

Date

’

q /q /20AY

STATE OF MICHIGAN)

Date

Oekbs

COUNTY)

‘Wayne E. Johnson and Theresa M. Johnson acknowledged the foregoing Release before me on September 9, 2024.

DEANTHONY JOHNSON

Notary Public,

3 [TN

County, Michigan

“Notary Public - State of Michigan

Acting in OuRat

County, Michigan

_April 17,2030

County of Oakland

Hy Commission Expires Ape 17, 2030

My commission expires:

{

Acting in the Cavity Bf,

Page 9

QUIT CLAIM DEED

Wayne E. Johnson and Theresa M. Johnson, as trustees of the Johnson Family Protection

Trust, wad April (4, 2617, of 1158 N Cass fake Road, Waterford, Michigan 48328 QUIT

CLAIMS to Wayne E. Johnson and Theresa M. Johnson, a married couple, of 1158 N Cass

Lake Road, Waicrford, Michigan 48328, the premises located

in Oakland County, Michigan,

described as on the attached Exhibit A, subject to all casements and restrictions of record, for One

Dollar ($1.00).

This transfer

is excmpt from

real estate transfer tax under MCLA 207.526(a), MSA

7.456(26) and MCLA 207.505(a), MSA 7.456(5).

THis conveyance does not create a division of any parcel of real property and no divisions

have been made since March 31, 1997.

‘This property may

be located within the vicinity of farmland or

farm operation.

Generally accepted agricultural and management practices that may generate noise, dust,

dens, wid oles asvovided vomdons Tay oe wed md are protecied Toy de Winkipe

right to farm act.

Drafted at the direction of the Grantor(s) without the benefit of a title search.

Dpto: Sepeverbor 9, 2004

STATE OF MICHIGAN)

COUNTY)

Slope CUAL

Wayne’f. Johnsof, as trustee of the

Suhmsun Famty Protection Tras

SAAN

NYY

Tha

Theresa M. JSohason, as trustee of the

Johnsen Family Protection Trust

Wayne I. Johnson and Theresa VM. Johnson, as trustees of the Johnson Family Protection

Trust, acknowledged the foregoing deed before me on September 9, 2024.

Page 10

QUIT CLAIM DEED

Wayne K. Johnson and Theresa M. Johnson, of 1158 N Cass Lake Road, Waterford, Michipan 48328, QUIT

CLAIMS to themselves, Wayne E. Johnson and Theresa M. Johnson, of

1158 N Cass Lake Road, Waterford,

Michigan 48328, the following described premises situated in the Charter Township of Waterford, County of

Oakland, State of Michigan, described on the attached Exhibit A, for their lifetime, coupled with an unrestricted

power to convey the property during their lifetime, pursuant. to Land Tide Standard. 9.3. This power. 0. convey

creates a general inter vivos power of appointment, which includes the power to sell, gift, mortgage, and tease (or

otherwise dispose of the property) and to retain the proceeds from the conveyance.

If Grantor(s) have not

previously conveyed the property prior to their death, Grantor(s)'s entire interest in the property is conveyed

Waoyee ¥. Jobasop and Fherovs BM. Jobson, and sheir moors, as doustane of the Jabasor Fasoily Protection

Trust, w/a/d April 14,2017, of

1158 N Cass Lake Road, Waterford, Michigan 48328, for no consideration, subject

to easements and building and use restrictions of record and further subject to the lien of taxes not yet due and

payable.

‘This conveyance does not make a division of the transferred parcel, and no divisions have been made since

March 31, 1997. This conveyance is exempt from the provisions of Sections 108 and 109 of the Land

Division Act (MCL 560.101 et seq., as amended).

This property may be located within the vicinity of farmland or a farm operation. Generally accepted

agricultural and management practices Ghat may generate nose, dust, odors, and other associated conditions

may be used and are protected by the Michigan Right to Farm Act.

‘This conveyance is exempt from the Michigan real estate transfer tax under MCL 207.526(a) and MCL

2077.505(a).

mains ab thes Hretien FB nmin

sy wlio BR Serena

it ok wn cram.

Dated: September 9, 2024

BEANTHONY JOHNSON

]

Notary Puiific - State of Michigan

TLD

(/_~ nce.

County of Oakland

my Commission Expires

Apr. 17,

2030

Wayne E. Johnsoff

Acting in the County of {1

Tanase mY Hrovson

“Theresa ML. Johnson

STATE OF MICHIGAN)

Culehd

COUNTY)

Page 11

DEPARTMENT OF VETERANS AFFAIRS 

May 03, 2024 

Wayne Everett Everett 

JohhSoE 

5 Reply Refer 

1158 N Cass Lake Rd 

‘ 

Waterford, Mi 48328 

I— 

27/eBenefits 

Dear Mr. Johnson: 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). Wa are 

providing this letter to disabled Veterans to use in applying for benefits such as state or local property or vehicle tax 

refief, civil service preference, (o obfain housing entitements, free or reduced state park annual memberships, or 

any other program or entitlement in which verification of VA benefits is required. Please safeguard this important 

document. This letter is considered an official record of your VA entitlement. 

Our records coma the Taflowing intonation: 

Personal Claim Information 

Your VA claim number is: ooo Ji] 

You are the Veteran. 

Military Information 

Your most recent, verified periods of service (up to three) include: 

Branch of Service 

Character of Service 

Entered Active Duty 

Released/Discharged 

Army 

Honorable 

August 28, 1972 

May 27, 1976 

(There may be additional periods of service not listed above.) 

VA Benefit information

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