01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.2d589a39-4411-4ef7-8c33-9f7045b8ef57.pdf

2210 Bluffton LLC, Petitioner V City Of Muskegon, Respondent · 25-002901-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Organization 

First Name

Zachary

M.I.

Last Name/Company Name

2210 Bluffton LLC

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

5131 Stuart St

City or Town

Denver

State

Colorado

ZIP Code

80212

Telephone Number

303-885-4800

Fax Number

E-mail Address

2210bluffton@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2210 Bluffton Ave

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Muskegon

Michigan

49441

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON)

County 

Muskegon

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

I purchased the home at 2210 Bluffton Ave, Muskegon, MI 49441 on August 25th, 2023, for $405,000. The 2024 taxable and assessed value from the City of 

Muskegon and Muskegon County Equalization was set at $166,400. In September 2023, I obtained a building permit to make improvements to the home. The 

majority of the remodel done to the home was to repair the failing foundation, replace the water heater, repair old leaking plumbing, replace the roof, and address 

water damage. I also removed a wall and divided a large bedroom into two rooms. Everything else was cosmetic. I completed those improvements before the Notice 

of Assessment for 2024 was issued. The improvements did not change the footprint, meaning there was zero increase in square footage. 

The 2025 taxable value from the City of Muskegon and Muskegon County Equalization increased by 36.27% to $226,758. The assessed value increased by 59.25% 

to $265,000. The City of Muskegon and Muskegon County Equalization claim the reason for the increase was “Market Adjustment and Remodel”. I argue that the 

repairs made were mandatory to restore the structural integrity of the home. Since I purchased the home, the City of Muskegon has instituted a ban on any new 

short-term rentals in my neighborhood. This ban has drastically impacted the local Real Estate market. Prices have remained relatively flat since the 2023 market 

high when I purchased the home. 

I appealed because property taxes may not increase by more than the rate of inflation or 5% whichever is less. (See THE GENERAL PROPERTY TAX ACT MCL 

211.27a et seq). Property shall be assessed at 50% of its true cash value. (See MCL 211.27a(1). The “taxable value of each parcel of property is the lesser of the 

following: (a) The property's taxable value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the inflation rate, plus all 

additions…., (b) The property's current state equalized valuation.” See MCL 211.27a(2).

The legislature intentionally did not allow an Assessor to increase taxes for a remodel where a homeowner updated his or her home. This means that if the home was 

refurbished by tearing down to the studs and starting over there would be no increase. The only way there can be an increase beyond the rate of inflation or 5% is if 

there is an addition that increases the footprint of the home. That did not happen in this case.

Another example is if a home is destroyed by fire, accident or act of God and must be raised. When the homeowner replaces the home it is not deemed “new 

construction,” The code has an exception for that. 

Based on the plain language of the law, an Assessor is not allowed to increase the taxable value by more than 5% “except for additions”. In this case, the taxable 

value should increase by a factor of 1.031, yielding a taxable value of $171,558. 

I am including the following: 

1.

Purchase Agreement.

2.

Closing Statement

3.

2025 Notice of Assessment

Please let me know if there is anything else that I should submit.

Zachary A Cihak

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 24-205-707-0007-00

Classification of Property:

Real

Residential

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

265000

Current Taxable Value as established by the BOR:

226758

What do you believe is the fair market value (also known as True Cash Value)?

440000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

220000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

171558

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Zachary A Cihak for 2210 Bluffton LLC

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