25-003105.pdf
Samuel Nelson, Sr., Petitioner V City Of Muskegon Heights, Respondent · 25-003105-TT
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Page 1
RECEIVED SEP 05 2025 August 29, 2025 MICHIGAN TAX TRIBUNAL Michigan Tax Tribunal 611 W. Ottawa St. Lansing, MI 48933 RE: MTT Docket #25-003105-TT — Answer Form Dear Tribunal: Please see the enclosed documentation for the above-referenced Small Claims Property case. Property Tax Appeal Answer Form (Valuation/Exemption/Classification) Copy of Petitioner’s State Tax Commission Affidavit for Disabled Veterans Exemption form and supporting documents Copy of Respondent’s Notice of Denial of Disabled Veterans Exemption Property Record Card for Parcel 26-185-041-0011-00 Proof of Service These materials are filed in compliance with the Notice of Docket Number issued by the Michigan Tax Tribunal on August 6, 2025. If you have any questions, please contact me at 231- 724-6667. Sincerely, Muskegon County Equalization City of Muskegon Heights Assessing Contact: Dan VanderKooi, Deputy Equalization Director vanderkooida@co.muskegon.mi.us
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-003105-TT
Section 1: Respondent’s Contact Information
First Name
ma,
Last Name
City Of Muskegon Heights
Mailing Address (No., Street, P.O. Box or Rural Route)
2724 Peck St
City or Town
State
ZIP Code
Muskegon Heights
Mi
49444
Telephone Number 231-733-8999
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
Last Name
Donna
Ie
VanderVries
Firm Name (if any) Muskegon County Equalization
Mailing Address (No., Street, P.O. Box or Rural Route)
173 E Apple Ave STE 201
City or Town
State
ZIP Code
Muskegon
MI
[49442
Telephone Number 231-724-6726
Email Address {do not enter unless you want MTT to send all correspondence via emai)
vandervriesdo@co.muskegon.mi.us
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
[1%] Yes
a No
Are the parcels listed by Petitioner contiguous or adjoining?
[H} Yes
[} No
Not Applicable
if not, list which parcels adjoin one another.Page 3
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 The Respondent is requesting that a Veteran's Exemption be granted for the prior year (2024). In November 2024, the Petitioner requested that a VA letter be provided fo document eligibility for the requested year. As of May 22, 2025, the pertinent VA letter has not been received by the Petitioner. Therefore, a denial of the Veteran's Exemption has been issued. 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)? LT Yes No If yes, check which BOR Petitioner attended: J March [m} July [) 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 assessmeni(s) atissue, did it have authority? [0] Yes [i] 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? |_| Yes [7] No If yes, explain 1s Petitioner appealing from a State Tax Commission Order? Oa Yes uv No If so, what is the issue date?
Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
GOVERNOR
LANSING
MARLON I. BROWN, DPA
DIRECTOR
Did Petitioner request a Poverty Exemption ata BOR? [| Yes
No
If Yes, check which BOR Petitioner attended: [| March
1 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 at a BOR? [I] Yes
Ne
Ii Yes, check which BOR Petitioner attended: [| March
a July
[J December
Tax Year(s) denied:
List the date the exemption was denied:
2024
5/22/2025
What statutory section did Petitioner request the subject property be exempt?
211.7b
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 suse me multiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
61-26-185-041-0011-00
Classification of Properky:
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:
$28,700
Current Taxable Value as established by the BOR:
$17,429
What do you believe is the fair market value (also known as True Cash Value)?
$567,400
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$28,700
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.Page 5
W
8 -1gS-0UI-001-00
oo
ae Tamer of Treasury
NOX
State Tax Commission Affidavit for Disabled Veterans Exemption
C
ued under authority of Public Act 161 of 2013, MCL 214.7b. Filing is mandatory.
«structions: This form Is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead
by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this
section.
OWNER INFORMATION (Enter informat
Zh Gol Ags! Sir
mE 2-177 J
0
Tt 524 Address
QO
Eh) D Mo ESRMATION. {Ci
vor S10
Zo
PR
rut
CE
uel
Visbaon Hogs [Wz "Town /
Sods
‘PROPERTY: |
alredt
(Ei
mn Unit (Check Township, City or Village)
“Mi i 5 4) q orl
1
ow
_
0 Township
[] vitage
WG 22 oil - Her Hs
lg=2= tgs oil-o0 00 PJs
E0555 Shoo [i
7
IX am a disabled veteran, or the legal designee of the disabled veteran.
yO I'am an unremarried surviving spouse of a disabled veteran who, Immediately before death, YREGEINVER
under his section.
IN am a Michigan resident.
OCT 24 2024
1 own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as
any dwelling with its land and buildings where a family makes its home.
bh
I U she
on Col nt
"AFFIRMATION
OF ELIGIBILITY: (Che:
it
|
The disabléd 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 letter 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
attach a copy of the certificate from the U.S. Department of Veterans Affairs).
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).
CERTIFICATION.
:
1 hereby certify to the best of my knowledge that the information provided in this Affidavit is true and lam eligible to receive the
disabled veteran's exemption from property taxes pursuant to Michigan Compiled Law, Section 211.7b.Page 6
a ANP MUSKEGON November 14, 2024 Samuel Nelson Sr 20389 Fifth St. Muskegon Heights, Mi 49444 Re: Veterans Exemption 26-185-041-0011-00 (2039 Fifth St) Samuel, Our office has recently received a Veterans Exemption application from you. | am writing to let you know that a current VA letter stating you qualify for the Veterans Exemption is required each year. I have enclosed a copy of what this letter should look like and highlighted the various items the letters can show. If you have any questions, please email or call me at the information listed below. Thank you and have a nice day. Tiffany Baker, MCAO Appraiser 231-724-3476 BakerTi@muskegoncounty.net
Page 7
AP MUSKEGON November 14, 2024 Lawanda Nelson 3025 Lemuel St Muskegon Heights, MI 49444 Re: Veterans Exemption Samuel Nelson: 26-185-041-0011-00 (2039 Fifth St) Lawanda, Our office has recently received a Veterans Exemption application from Samuel with you listed as his legal designee. | am writing to let you know that a current VA letter stating Samual qualifies for the Veterans Exemption is required each year. 1 have enclosed a copy of what this letter should look like and highlighted the various items the letters can show. if you have any questions, please email or call me at the information listed below. Thank you and have a nice day. Tiffany Baker, MCAO Appraiser 231-724-3476 BakerTi@muskegoncounty.net
Page 8
Michigan Department of Treasury
6085 (Rev. 11-24)
Notice of Denial of Disabled Veterans Exemption
() ued under authority of Public Act 206 of 1893, as amended
With this notice, you are notified that the Disabled Veterans Exemption on the property identifled below has been
denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures
specified below.
Type or print i in blue or black ink.
E
BS
IR]
ie]
1. Propesty Tox Identification Number
Ex Namo of Local Unit {Check Township or Gity)
26-185-041-0011-00
Muskegon Heights
3, County
.
:
Muskegon
[J Township
City
4. Street Address of Property (Provide'a Complete Address)
City
State
ZiP Code
2039 Fifth St
Muskegon Heights
MI
149444
5. Name of Owner (First, Middle, Last)
Samuel Nelson
6. Owner’s Daytime Telephone Number
7. Owner's Email Address
8, Malling Address if Different than Property Address
City
State
ZIP Code
0) [] ¢. The property has transferred, and the qualifying individual Is no longer the owner.
9. Your exemption was denied/adjusted for the following reason:
1 a. The owner Is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of
a disabled veteran who, immediately before death, was eligible for the exemption
[I b. The property claimed is not the owner's homestead.
Il d. The person claiming the exemption is not the owner.
e. Other: Owner applied for the VA exemption but failed to provide updated VA letter
1 0. Clelm Denied for Calendar Year(s) or Partial Calendar Year:
1. Name of the Local Assessor {Print or Type)
Donna Vandervries
12, Signature of Local Asses
~
13. Date
— Vamelnhroas
AAI
AEAS”
State
ZIP Cade
173 E Apple Ave STE 201
Muskegon
MI
49442
14. Address of Local Government Unit
City
16. Email Address of Assessor
15. Telephone Number of Local Government UniPage 9
Parcel Number:
26-185-041-0011-00
Jurisdiction:
CITY
OF MUSKEGON HEIGHTS
County:
MUSKEGON
Printed on
08/29/2025
Grantor
Grantee
Sale
Sale
Inst.
Terms
of Sale
Liber
Verified
Prent.
Price
Date
Type
&
Page
By
Trans.
WHITE DOROTHY M/BOBBY LEE NELSON SAMUEL
28,000]
09/13/2014
[oC
21-NOT USED/OTHER
40327291
DEED
100.0
CREATIVE HOME BUYERS
LIC
[WHITE DOROTHY M/BOBBY
LEE
13,000}
03/19/2009
[WD
03-ARM'S LENGTH
3805/815
DEED
100.0
VANDERVEEN JENNIFER
CREATIVE HOME BUYERS
L
L
0}
04/19/2004
QC
21-NOT USED/OTHER
3601/156
DEED
0.0
NATIONS
FIRST
INC
VANDERVEEN JENNIFER
19,025(
11/23/2003
{WD
03-ARM'S LENGTH
3584/420
DEED
100.0
Property Address
Class:
RESIDENTIAL-TMPRO [Zoning:
Building
Permit (s)
Date
Number
Status
2039
FIFTH
ST
School:
CITY
OF MUSKEGON HEIGHTS
SD
Res.
Add/Alter/Repair
07/18/2022
[PB22-0159
COMPLETE
P.R.E.
100% 03/03/2023
Res. Add/Alter/Repair
06/03/2016
[PB16-0132
Owner's Name/Address
MAP
#: 26-000-041-110
03/2672009
|B=45-09
pve odin
2025 Est TCV 57,350 TCV/TFA:
45.09
04/14/1998
|B-79-98
2
FIFT
MUSKEGON HEIGHTS MI 49444
Improved
[
[Vacant
Land Value Estimates
for Land Table 00013.ORANGE
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate %Ad).
Reason
Value
I
Dirt Road
NEIGHBORHOOD
13
50.00 125.00
1.0000
1.0000
85
100
4,250
Tax Description
Gravel Road
50 Actual
Front
Feet,
0.14
Total Acres
Total
Est.
Land Value
4,250
CITY OF MUSKEGON HEIGHTS,
PLAT
OF CITY
OF
jy
Paved Road
MUSKEGON HEIGHTS BLK 41 LOT
11
X
|Storm Sewer
Comments/Influences
X
[Sidewalk
X
[Water
X
[Sewer
X
|Electric
X
[Gas
X
[Curb
X
[Street Lights
Standard Utilities
Underground Utils.
Topography of
Site
X
[Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
—
Flood Plain
Year
Land
Building
Assessed
Board
of]
Tribunal/
Taxable
Value
Value
Value
Review
Other
Value
Who
When
What
[2025
2,100
26,600
28,700
17,429C
ws |RT,J 12/31/1996 REVIEWED
2024
2,000
17,600
19,600
16,905C
The Equalizer.
Copyright
(c)
1999
- 2009.|roB 11/17/2016 FIELD REVI
5
EI]
7
Licensed
To:
County
of Muskegon,
Michigan
023
+000
14,100
16,100
0M
0
2022
2,000
14,600
16,600
0M]
0
*** Information herein deemed reliable but not guaranteed***Page 10
Residential Building
1
of
1
Parcel Number:
26-185-041~0011-00
Printed on
08/29/2025
Building Type
(3)
Roof
(cont.}
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks | (17)
Garage
X
{Single Family
Favestrough
X
Gas
Oil
Elec.
Appliance Allow.
Interior
; Story
Area|Type
Year Built:
.
Mobile Home
Insulation
Wood
Coal
Steam
Coo!
op
Interior
tory
T50{CCP
(1
Stozy)
ar Capacity:
Town Home
o|Front overhang
_
Dishwasher
2nd/Same Stack
Class:
Forced Air w/o Ducts
5
;
:
5
Garbage Disposal
Two Sided
Exterior:
Duplex
0jOther Overhang
X
|Forced Air
w/
Ducts
"
;
A~Frame
Bath Heater
Exterior
1 Story
Brick Ven.:
(3)
Tnterior
Forced Hot Water
Vent Fan
Exterior
2 Story
Stone Ven.:
X [Wood
Frame
]
Electric Baseboard
Hot Tub
Prefab
1 Story
Common Wail:
Drywall
laser
lec. el Pp
Unvented Hood
Prefab
2 Story
Foundation:
Ewer
Paneled
Wood T&
adian
in-Lflooxr
i
ini
.
Building Style:
Blectric Hall Hest
Vented Hood
Heat Circulator
Finished 2
11/2
STY
Trim
& Decoration
<
Heat
Intercom
Raised
Hearth
Auto.
Doors:
-
pace
Heater
’
Jacuzzi Tub
Wood Stove
Mech.
Doors:
Yr Built
Remodeled
[B=
[x Jo=d
]
[rein
Wall/Floor Furnace
Jacuzzi repl.Tub
Direct-Vented Ga
Area:
nd
0
Size
of Closets
Homees post
& Cool.
Oven
Class:
D
%
Good:
Condition: Average
eh
i /CooLin
Microwave
Bitoo.
Age:
56
Storage Area:
[ts
[¥ [oxd
[
[Small
0
Heating
9
Standard Range
Floor Area:
1.272
No Conc.
Floor:
-
-
Central Air
Self Clean Range
NY
Room List
Doors
Solid]
x H.C.
Total Base New
:
138,821
E.C.F.
[Bsmnt Garage:
Wood Furnace
Sauna
ge:
Sasement
Trash Compactor
Total Depr Cost:
62,470
X
0.850
Tot Floor
(5)
Floors
(12) Electric
Central Vacuum
| EStimated T.C.V: 53,100
Carport Area:
2nd Floor
Kitchen:
100[amps Service
Security System
Root:
Other:
T
Bedrooms
Other:
No./Qual.
of Fixtures
|Cost Est.
for Res.
Bldg:
1
Single Family
1 1/2 STY
cls
D
Blt 1915
(1)
Exterior
[Ex
[x ford.
rin
au eating Systen: Foreed rr w/ paste
or
Wood/Shingle
6)
Ceilings
round
Area =
oor
Area
=
:
x
Wood/ ying]
8
J
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
$ Good=45/100/100/100/45
Brick
[Many
| X [pve]
[Few
Building Areas
T
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
(13)
Plumbing
A
Insulation
,
1.5 Story
Siding
Basement
624
-
Average Fixture(s)
[1 story
Siding
Crawl Space
336
(2)
Windows
(7)
Excavation
1
|3 Fixture Bath
Total:
133,073
59,883
Many
Large
| Basement:
624
S.F.
2 Fixture Bath
Other Additions/Adjustments
X
Avg.
X
Avg.
Crawl:
336
S.F.
Softener,
Auto
Porches
Few
Small
Slab:
0
S.F.
Softener,
Manual
cce
(1 Story)
160
3,482
1,567
Wood Sash
Height to Joists:
0.0
Solar Water Heat
| ywater/Sewer
ood
Sa
hn
No Plumbing
Public Water
1
1,133
510
ined Sash
8)
Basement
Extra Toilet
Public Sewer
-
1
1,133
510
in
Extra Sink
Totals:
138,821
62,470
Double Hung
Conc.
Block
Separate Shower
Notes:
’
or
Horiz.
Slide
Foured Cone.
Ceramic Tile Floor
ECF
(ORANGE)
0.850 => TCV:
53,100
Casement
one
Ceramic Tile Wains
Double Glass
Treated Wood
Ceramic Tub Alcove
Patio Doors
Concrete
Floor
Vent
Fan
Storms
& Screens
(9)
Basement Finish
147 Water/Sewer
.
(3)
Roof
Recreation
SF
Public Water
X
[Gable
Gambrel
Living
SE
Public Sewer
.
Hip
Mansard
Walkout Doors
(B)
Water Well
Flat
Shed
No Floor
SE
1000 Gal Septic
L
Walkout Doors
(A)
2000 Gal Septic
X
[Asphalt Shingle
(10)
Floor Support
—
Lump Sum Items:
.
.
Joists:
-
Chimney:
Brick
Unsupported Len:
Cntr.
Sup:
***
Information herein deemed reliable
but not guaranteed***Page 11
Parcel Number: 26-185-041-0011-00, Residential Building 1 Printed on 08/29/2025 1ST/O 1 1/28F 336 624" 20' 24 14 26 Sketch by Apen Sketch *** Information herein deemed reliable but not guaranteed*#**
Page 12
. STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Samuel Nelson, Sr. , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003105 City of Muskegon Heights , Respondent(s) PROOF OF SERVICE Dan VanderKooi states that on 8/29/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the MTT Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Samuel Nelson, Sr. c/o Lawanda Y. Nelson 3025 Lemuel St Muskegon Heights, Ml 49444 Da Vado IC; [Signature of person who is serving/mailing copy] Dan VanderKooi [Print/type name of person serving/mailing copy}
Page 13
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Samuel Nelson, Sr. , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-003105 City of Muskegon Heights , Respondent(s) PROOF OF SERVICE Dan VanderKooi states that on 8/29/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the MTT Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal 611 W Ottawa St Lansing, MI 48933 To Vandollor [Signature of person who is serving/mailing copy] Dan VanderKooi [Print/type name of person serving/mailing copy]
Page 14
ap County Equalization East Apple Avenue ’ Suite 201 Muskegon, MI 49442 MICH\GAN TAX fad) w LANSING, ®TT N