Leonard.pdf
Gary W Leonard, Petitioner V Township Of Harrisville, Respondent · 25-003563-TT
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RECEIVED AUG 06 2025 Jal MICHIGAN TAX TRIBUNAL Di JOE H STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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) 279, 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 M.1. Last Name/Company Name Gary w Leonard Mailing Address (No., Street, P.O. Box or Rural Route) 4731 64th Street City or Town State ZIP Code Holland MI 49423 Telephone Number 61 656-836-7298 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name 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 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address) § US23, 060-014-400-245-00
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“tity
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (heck
all that apply)
True Cash and Taxable Value
[OJ Poverty Exemption
[1 Taxable Value Only (calculation)
[7] Disabled Veterans Exemption
0 Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[m] Exemption from Taxation (other than the denial of a
{J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
The property was for sale for 2+ years, listed with multiple agencies, and was purchased
by us (wife and me) through Heritage Real Estate for $10,000 in October of 2024. We
received a notice of assessment, taxable valuation, and property classification in the
mail. This L-4000 document had a prior value in 2024 for the amount of $5,639. The
current amount for the year 2025 was listed as $55,300.
It was raised by $47,661.
We attended a cordial BOR meeting to protest the amount. The committee agreed it
was not fair, along with the local assessor, since no change has been done to the parcel.
The Petition to the Board was changed to the amount of
$31,600. We disagree strongly
that the way this local assessor uses his own formula based on frontage footage to the
highway (our parcel is pie shaped and unbuildable for a large section) is not a fair way to
gauge worth. The Michigan constitution is clear: the TCV of a property is defined as its
usual selling price at the time of assessment.
As currently assessed, our $10,000
parcel has a summer tax bill of $995.50; a full 10% of what we paid for the parcel.
During the BOR meeting, the assessor pulled up the information of surrounding
nronertiae
Our amount wae far and hevand anv of the neinohhare nranertioe
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [7] Yes
[Wm] No
If Yas, check which BOR you attended AND attach the BOR decision: [#4 March
[1 wuly
[} December
H No, check the applicable reason(s):
Not required to attend
O Assessment Change Notice was not received by Petitioner
|] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[WN] Appealing within 35 days of State Tax Commission Order
[1 Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use tne multipte parcel form for additional, contiguous parcels.
Parcel identification Number:
060-014-400-245-00
Classlfication of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$31,600
Current Taxable Value as established by the BOR;
$31,600
What do you believe is the fair market value (also known as True Cash Value)?
$10,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$5,000
If you betieve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
itis assessed at $31,600 and we contend should be assessed at $10,000
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)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
What do you believe is the property’s classification?
Real
Personal
{check one)
0
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
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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? [J Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Od Yes 7} No i 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 your filing 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 265.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000,01 to $500,000.00 $200.00 $0ver $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: $100,000.00 and under $250.00 * Plus $26.00 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 required Petitioner or Attorney/Authorized Representative’s Signature: Gary W. Leonard Isl
Page 5
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