Affidative.pdf
Thazarbell J Biggs, Petitioner V County Of Calhoun, Respondent · 25-002983-TT
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Affidavit for Representation and Ownership Clarification Docket No.: 24-0011257 Property Address: 24 Hiawatha Drive, Battle Creek, MI 49015 Date: April 21, 2025 Affidavit I, Carol Joy Biggs-Owens, submit this affidavit in connection with the pending property tax appeal regarding the property located at 24 Hiawatha Drive, Battle Creek, MI 49015. 1. I am the daughter of Thazarbell Biggs, who is the current legal owner of the property at 24 Hiawatha Drive. The property was placed in her name to allow her to claim the homestead exemption, as she resides in the home as her primary residence. 2. My mother is 106 years old as of the date of this filing. Due to her advanced age and physical limitations, she is unable to represent herself in legal and administrative matters. Therefore, I am acting as her representative in these proceedings, with her full knowledge and consent. 3. I originally purchased the subject property in 2021 for the sole purpose of providing a peaceful, accessible, and secure home for my mother, who was then 103 years old. The property required substantial repairs and adaptations, which I managed directly. 4. My mother is retired and living on fixed income. Although she narrowly exceeds the income threshold for the poverty exemption by approximately $65 annually, this minor overage does not reflect her true financial hardship. She is unable to pay the currently assessed taxes without substantial outside assistance. 5. I respectfully request that the Tribunal recognize my role as her authorized representative and give full consideration to her limited income, age, and physical inability to participate directly in the hearing or associated filings. I declare under penalty of perjury that the foregoing is true and correct to the best of my knowledge, information, and belief. Respectfully submitted, ______________________________________ Carol Joy Biggs-Owens Petitioner and Representative for Thazarbell Biggs 24 Hiawatha Drive, Battle Creek, MI 49015 owensjoy335@gmail.com | (305) 301-0826
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Cover Letter – Tribunal Evidence Submission Carol Joy Biggs-Owens Petitioner – Docket No. 24-0011257 24 Hiawatha Drive Battle Creek, MI 49015 owensjoy335@gmail.com (305) 301-0826 April 21, 2025 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: Submission of Evidence – Docket No. 24-0011257 Dear Tribunal Staff, Please accept the enclosed documentation as supporting evidence for the upcoming hearing scheduled on July 29, 2025, regarding the property located at 24 Hiawatha Drive, Battle Creek, MI 49015. Included in this packet is a formal Statement of Position detailing the circumstances surrounding the purchase and valuation of the subject property, along with recent sales comparables for similarly situated homes in the immediate area. I respectfully request that the Tribunal consider the enclosed materials in support of my appeal. Should any additional information or clarification be required, I am available at your convenience. Thank you for your time and consideration. Respectfully, Carol Joy Biggs-Owens Petitioner
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Statement of Position – True Cash Value Appeal Docket No.: 24-0011257 Property: 24 Hiawatha Drive, Battle Creek, MI 49015 Submitted by: Carol Joy Biggs-Owens, Petitioner Statement of Position on Overvaluation and Unique Purchase Circumstances I respectfully assert that the assessed value and corresponding taxable value assigned to the subject property, 24 Hiawatha Drive, do not accurately reflect the true cash value as defined under Michigan law. While I purchased the property in 2021 for $625,000, this transaction was not reflective of market trends or fair market value. I made the purchase for a non-market personal reason: to provide a safe and comfortable residence for my then 103-year-old mother, who required a peaceful lakefront setting during her remaining years. This decision was made from the heart, not based on comparable value or investment logic. Key Supporting Facts: 1. Comparable Sales on Hiawatha Drive (2022–2024): Independent review of property sales in the immediate area reveals that homes on Hiawatha Drive have sold for between $450,000 and $595,000 since 2022—all lower than my purchase price. These sales include homes with more recent updates and no structural issues. 2. Condition of the Home at Purchase: - The property had structural problems in the backyard leading down to the lake. - $145,000 was placed in escrow at the time of sale to repair the foundation, which was never completed. - Funds were instead used to manage emergency repairs (well pump, sump-pump, generator) due to critical infrastructure failure. - My mother’s physical dependency meant the home required immediate safety adaptations that further inflated my out-of-pocket cost. 3. Purchase Not at Arm’s Length: The sale should not be used to justify the property’s taxable value because it was not a traditional market transaction between two uninterested parties. It was motivated by personal family necessity, not market demand. Relief Requested: 7/14/2025
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I respectfully request that the Tribunal: - Disregard the $625,000 sale price as the basis for valuation; - Instead, determine true cash value using comparable actual sales data for the subject area and considering the property’s compromised condition at the time of sale. 4 Hiawatha Dr: Sold on August 4, 2021, for $445,000. This 4-bedroom, 2.5-bathroom home features 3,524 sq ft and 63 feet of private sandy frontage. Homes.com+2Redfin+2Zillow+2
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44 Hiawatha Dr: Sold on March 15, 2024, for $510,000. This 3-bedroom, 3-bathroom home offers 2,136 sq ft of living space on a 0.60-acre lot. Zillow+1Zillow+1
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28 Hiawatha Dr: Sold in 2016, for $500,000. 4bed, 4.5bath 2,519sqft RealtyHop Recent Comparable Sales on Hiawatha Drive To support your appeal, here are recent sales of comparable properties on Hiawatha Drive: • 44 Hiawatha Dr: Sold on March 15, 2024, for $510,000. This 3-bedroom, 3- bathroom home offers 2,136 sq ft of living space on a 0.60-acre lot. Zillow+1Zillow+1 • 4 Hiawatha Dr: Sold on August 4, 2021, for $445,000. This 4-bedroom, 2.5- bathroom home features 3,524 sq ft and 63 feet of private sandy frontage. Homes.com+2Redfin+2Zillow+2 • 28 Hiawatha Dr: Sold in 2016, for $500,000. 4bed, 4.5bath 2,519sqft RealtyHop These sales indicate that properties on Hiawatha Drive have sold between $445,000 and $510,000 in recent years, depending on size, condition, and amenities. 24 Hiawatha Drive purchase price of $625,000, while outside this range, was influenced by my personal circumstances and the property's condition at the time of sale.
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