TaylorMTT.pdf
Lindsay Taylor, Petitioner V Township Of Waterford, Respondent · 25-002957-TT
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GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR STATE OF MICHIGAN LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-002957 Section 1: Respondent’s Contact Information First Name Mm.) Last Name Timothy Kramer Mailing Address (No., Street, P.O. Box or Rural Route) 5200 Civic Center Dr. City or Town State ZIP Code Waterford Township Michigan 48328 Tee 248-674-6207 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M1. Last Name see above Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information Yes [] No Does the subject property have a Principal Residence Exemption of 50% or more? Oves [Ono Not Applicable Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.
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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 Petitioner states in their complaint that the Township has their property Assessed higher than they paid for the property. It is illegal in the State of Michigan to set the True Cash Value at the sales price. That is called sales chasing. Petitioner states that every house in their neighborhood is exactly the same but submits in their complaint a house with different square footage. Petitioner also submitted properties with different parcel sizes than their property has. The Township will stand on the valuation of the subject property and will submit evidence 21 days prior to the hearing. 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)? Yes OI No If yes, check which BOR Petitioner attended: March Od July Od December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes []No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? |] Yes |] No If yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? O Yes [A No 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? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? Od Yes No If Yes, check which BOR Petitioner attended: [|] March [] July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption ata BOR? [_] Yes No If Yes, check which BOR Petitioner attended: a March O July Od December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: W-13-05-404-030 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Resa Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Yen Value) as established by the BOR: $169,180 Current Taxable Value as established by the BOR: $169,180 What do you believe is the fair market value (also known as True Cash Value)? $338,360 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $169,180 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Si gnature “required Respondent or Attorney/Authorized Representative’s Signature: Tim Kramer Isl
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09/23/2025 03:32 PM Valuation Report DB: Assessing-25 W -13-05-404-030 Property Class: 401 Map #: 2025 Est. T.C.V. Township of Waterford TAYLOR, BERNARD 3986 LOTUS LANDING CIR WATERFORD, MI 48329 Land Value Estimates for Land Table 05D.Land Table 05D * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value EFF 78.25 105.32 1.0000 1.0000 428 100 33,491 78 Actual Front Feet, 0.19 Total Acres Total Est. Land Value = 33,491 Cost Est. for Res. Bldg: 1 Single Family Colonial/2Sty Cls 5 Blt 2024 (11) Heating System: Forced Heat & Cool Ground Area = 1149 SF Floor Area = 1802 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=99/100/100/100/99 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding Basement 653 1 Story Siding Basement 88 1 Story Siding Blt-in Gar. 408 Total: 255,924 253,381 Other Additions/Adjustments Plumbing 3 Fixture Bath 1 4,975 4,925 2 Fixture Bath 1 3,329 3,296 Extra Sink 1 1,017 1,007 Garages Class: C Exterior: Siding Foundation: 18 Inch (Finished) Base Cost 408 22,856 22,627 Common Wall: 1.5 Wall 1 ~3,561 -3,525 Door Opener 1 585 579 Water/Sewer Public Water 1 1,600 1,584 Public Sewer 1 1,600 1,584 Built-Ins Garbage Disposal 1 280 277 Porches CCP (1 Story) 20 1,078 1,067 Totals: 289,683 286,802 Notes: ECF (E.C.F. Table 05D Lotus Landing Condominiums) 1.068 => TCV: 306,305 2025 Est. T.C.V. W -13-05-404-030 = 339,796 Est. TCV/Total Floor Area = 188.57, Most recent sale 10/31/2024 for 319,900 2024 Assessed MBOR S.E.V. 16,750 16,750 16,750 2025 New Eg. Adjustment Loss 177,130 -24,700 0 2025 Assessed MBOR S.E.V. 197,780 169,180 169,180 Base for Cap C.P.I. 8,260 3.10 Additions Tax Adjustment Losses 177,130 -16,210 0 Capped ->Taxable<- PRE/MBT 185,640 169,180 169,180
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1070 a, opty Te THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (©) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local or. FROM CHARTER TWP OF WATERFORD PARCEL IDENTIFICATION Paula J. Moore - ASSESSOR 5200 CIVIC CENTER DRIVE PARCEL CODE NUMBER: W -13-05-404-030 WATERFORD MI 48329-3773 PROPERTY ADDRESS: BOR@WATERFORDMI.GOV 3986 LOTUS LANDING CIR WATERFORD, MI 48329 PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Reside 100.00% % Exempt As "Qualified Agricultural Property 00% % Exempt As "MBT Industrial Personal”: % Exempt As "MBT Commercial Personal”: Exempt As "Qualified Forest Property": O Yes Exempt As "Development Property: [| Yes No NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: TAYLOR, BERNARD TAYLOR, LINDSAY 3986 LOTUS LANDING CIR WATERFORD MI 48329 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) The change in taxable value will increase/decrease your tax bill for this PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately: $6,856 YEAR: 2024 AMOUNT YEAR: 2925 REAR TO 1. TAXABLE VALUE (Current amount is tentative): 8.260 197,780 189,520 2. ASSESSED VALUE: 16,750 197,780 181.030 B. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (Current amount is tentative): 16,750 169,180 181,030 5. There WAS/WAS NOT a transfer of ownership on this property in 2024. WAS 6. Assessor Change Reason: Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 Legal Description: oN, RE, SEC 5 OAKLAND COUNTY CONDOMINIUM PLAN NO 2360 LOTUS LANDING UNIT 30 L 57258 P 843 1-19-22 FR March Board of Review Appeal Information: The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of Treasury's website at www.michigan.gov/taxes. Click on the "Property Taxes" box, select "Forms and Instructions," then click on "Board of Review" to obtain a "Petition to the Board of Review," Form 618 (L-4035). Letters from both residents and nonresidents may include those submitted by: handwriting, typewriting, fax, or emailed with a signature to BOR@WATERFORDML.GOV. If you believe that these values, the property classification, or the information on line 5 is incorrect, you may protest to the Local Board of Review by appointment only. The Board of Review will meet Tuesday, March 4th from 9:00 a.m. to 12:00 noon for its organizational meeting. Appointments will be held on Monday, March 10th from 9:00 a.m. to 4:30 p.m., Tuesday, March 11th from 9:00 a.m. to 4:30 p.m., and Wednesday, March 12th from 1:30 p.m. to 4:30 p.m. and from 6:00 p.m. to 9:00 p.m. Board of Review appeals by letter will also be accepted, in place of a personal appearance, if received by 9:00 p.m. on March 12, 2025. Please call 248-674-6270 to make an appointment. NOT LESS THAN 14 DAYS before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. Property taxes are calculated based on the Taxable Value (see line 1 above). The Taxable Value number entered in the "Change from Prior Year to Current Year" column, does not indicate a change in your taxes. The change in your tax bill is estimated above Line 1. State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of the market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the same as your 2025 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is calculated by multiplying your 2024 Taxable Value by 1.031 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 State Equalized Value. The denial of an exemption from the local school operating tax for "qualified agricultural properties” may be appealed to the local Board of Review. The denial of an exemption from the local school operating tax for a "homeowner's principal residence” may be appealed to the Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified as Residential and Agricultural must protest at the Board of Review to protect the right to future appeals to the Michigan Tax Tribunal for valuation and exemption appeals and/or the State Tax Commission for classification appeals prior to August 1st. Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing of a petition by May 31 if a personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. To claim a PRE, complete the "Principal Residence Exemption Affidavit" (Form 2368) and file it with your township or city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsquent tax levies so long as it remains the owner's principal residence.
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CHARTER TWP OF WATERFORD 5200 CIVIC CENTER DRIVE WATERFORD MI 48329-3773 TAYLOR, BERNARD TAYLOR, LINDSAY 3986 LOTUS LANDING CIR WATERFORD MI 48329 PARCEL IDENTIFICATION # W -13-05-404-030 BOARD OF REVIEW PETITION # 102 ---NOTICE OF BOARD OF REVIEW ACTION--- The Board of Review has examined your 2025 Assessed Value and/or Capped Value and has made the following decision: 2025 Assessed Value From: $197,780 2025 Assessed Value To: $169,180 2025 Taxable Value From: $197,780 2025 Taxable Value To: $169,180 Board of Review reason (code) 060 Agree Board of Review Comment Assessor Re-measured. The 2025 Capped Value formula is the 2024 Taxable Value, minus Losses, increased by the Inflation Rate Multiplier of 1.031%, plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless there was a transfer of ownership in 2024. Your Taxes are levied on the Taxable Value. Further appeal of valuation may be made to the Michigan Tax Tribunal, PO Box 30232, Lansing MI 48909, https://mww.michigan.gov/taxtrib. The final date for filing a valuation appeal is: JULY 31ST OF THE CURRENT YEAR CHARTER TWP OF WATERFORD Board of Review