Bork.pdf

Michael Bork, Fiona Bork, Petitioners V Township Of Milton, Respondent · 24-003799-TT

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RECEIVED 

AUG 06 2024 

PROPERTY TAX ATTORNEYS 

:« 

MICHIGAN TAX TRIBUNAL 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Michael & Fiona Bork v. Milton Township 

Property ID No 05-12-219-009-31; 00 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

fan 

2. VV SN 

Paul T. ONeill 

PTON:;jb 

Encl.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

MTT DOCKET NO. 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

M.L 

Last Name 

Michael & Fiona 

Bork 

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

City or Town 

State 

21? Code 

Telephone Number 

Fax Number 

E-mail Address 

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

First Name 

MLL 

Last Name 

Paul 

O'Neill 

Firm Name (if any} 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

State 

ZIP Code 

Bloomfield Hills 

mi 

48304-2770 

Telephone Number 

Fax Number 

(248) 546-7600 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

If you are appealing more than one parcel, are they contiguous or 

adjoining? 

WM Yes DJ No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel. 

*Please use the attached multiple parcel form for information regarding 

any continguous parcels.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

(check all that apply) 

M8 True Cash and Taxable Value 

0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

©) 

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

{J 

Classification 

[3 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

Wives 

[No 

If Yes, check which Board of Review you attended: 

~ MMarch 

Duly 

 [IDecember 

If No, please check the applicable reason(s): 

{J Assessment Change Notice was not properly sent to Petitioner 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

0 Appealing within 35 days of July or December Board of Review Decision 

1 Appealing within 35 days of State Tax Commission Order 

I Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

[ives 

Wo 

If Ves, check which Board of Review you attended: 

[March 

Duly 

[December

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

05-12-219-009-31; 00 

Classification of Property: Real 

[Personal 

 O(check one) 

Agricultural @ 

Commercial 

EO 

Industrial 

OJ Residential 

WM Timber-Cutover 

DIDevelopmental 

 ElUtility 

[heck one) 

Current Assessed Value as established by the Board of Review: 

SEE ATTACHED 

Current Taxable Value as established by the Board of Review: 

SEE ATTACHED 

What do you believe is the fair market value? 

SEE ATTACHED 

What do you believe is the taxable value? 

SEE ATTACHED 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

7 

— 

YA 

i And, 

C 

* 

Fee Information: 

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing 

fee for the filing of this appeal. 

The filing fee is based on the greater of 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 od $1,000. 

If your property is 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 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Bork, Michael D. & Fiona CM 

Petitioner, 

v 

MTT Docket # 

Milton Township 

Respondent. 

MULTIPLE PARCEL PETITION FORM 

1 OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2024 

05-12-219-009-31 

Real 

401 

2024 

05-12-219-009-00 

Real 

401 

2. 

The values for the property identified herein as established by Respondent’s 

Board of Review are:

3. 

Petitioner contends that the values for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

~~ 

]Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

]05-12-219-009-31 

$1,704,374 

$852,187 

$852,187 

2024 

]05-12-219-009-00 

$164,681 

$82,341 

$82,341 

4. 

The values in dispute for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

 |Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

]05-12-219-009-31 

$2,399,826 

$1,199,913 

$426,093 

2024 

]05-12-219-009-00 

$220,319 

$110,160 

$41,171

2024 BOARD OF REVIEW DECISION 

FROM 

MILTON TOWNSHIP 

BOARD 

OF REVIEW 

PO BOX 309 

KEWADIN MI 49648 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

05-12-219-009-31 

9567 S WEST TORCH L 

COM AT THE W 1/4 COR OF SEC 19; TH S 89 DEG 1021” E 

BORK MICHAEL D & FIONA CM 

1483.07 FT ALG E-W 1/4 LINE TO C/L OF $ WEST TORCH LK 

9567 S WEST TORCH LAKE DR 

" 

ry 

. 

pip 

RAPID CITY MI 49676 

DR; TH S 00 DEG 29°15” 

E 71.75 FT; TH S 09 DEG 57°15” 

E 

145.65 FT ALG SD C/L TO THE POB; TH S 89 DEG 11°09” E 

551.82 FT TO TRAVERSE LINE ALG SHORE OF TORCH 

LAKE; TH S 18 DEG 01°35” E 105.66 FT; TH S 02 DEG 36°42” E 

252.50 FT; TH S 00 DEG 19°35” E 108.38 FT ALG TRAVERSE; T 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

oR 

The Board has completed their review of parcel number 

05-12-219-009-31 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

UNDER MCL 205.737(3), "THE PETITIONER HAS THE BURDEN OF PROOF IN ESTABLISHING THE TRUE CASH VALUE OF THE PROPERTY” 

AND “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF 

GOING FORWARD WITH THE EVIDENCE”, IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN 

PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. 

ADDITIONALLY, THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN OF PERSUASION.” 

2024 ORIGINAL ASSESSED VALUE 

2,052,100 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

2,052,100 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

1,278,280 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

1,278,280 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. 

Michigan Tax Tribunal 

P.O. Box 30232

Paul T. O°Neill PLC 

74 W Long Lake Road, Suite 101 

Ld 

METROPLEX Mg 

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US POSTAGE PITNEY BOWES 

Bloomfield Hills, MI 48304 

2 AUG 2024 PR 

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JUL 

31 

2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

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