Berkovits.pdf

Berkovits, Petitioner V Township Of Geneva, Respondent · 24-003919-TT

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aly, 

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) 277(3), 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.I. 

Last Name/Company Name 

Berkovits 

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

68th St., Lot 31 

City or Town 

State 

ZIP Code 

South Haven 

Mi 

49090 

Telephone Number 

Fax Number 

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 

I. 

First Name 

M1. 

Last Name 

Stephen 

Polter 

Firm Name (if an; 

“*™Polter Law Group 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

Mi 

48084 

Telephone Number 

Fax Number 

2482136800 

2482136801 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[Md True Cash and Taxable Value 

[3 Poverty Exemption 

[1 Taxabie Value Only (calculation) 

[7 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{0 Eligible Manufacturing Personal Property (ESA} 

[1 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Incomparable with other similarly situated properties (deck) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[I] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

[#4 March 

[J July 

[] December 

if No, check the applicable reason(s): 

Not required to attend 

[} Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

80-09-995-031-00 

Classification of Property: 

Rea! 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

| 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

13600 

Current Taxable Value as established by the BOR: 

| 

13230 

What do you believe is the fair market value (also known as True Cash Value)? 

13600 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

6800 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Parcel Identification Number: 

80-09-995-031-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

re 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

| 

| 

| 

What do you believe is the property’s classification? 

Real 

Personal 

{check one} 

=! 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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? 

[3 Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[3 Yes 

[J no 

If 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 parce) 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 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: 

* Plus $25.00 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 

$100,000.00 and under 

$250.00 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signafure Required 

prif\ttorney/Authorized Repry 

| 

| 

| 

| 

| 

| 

| 

| 

| 

| 

| 

|

Michigan Department of Treasury 

or 

mont 

Bosrbsy 

te 

, 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

q 

Parcel Code 

x 

Ho 

80-09-995-031-00 

1. ASSESSED VALUE 

Disposition 

by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: 

[ 

13,600 

To: 

[ 

/ 3, 

lb 06 

Record of Vote - Board or three member “To of board 

Chairperson: [ves 

[] no 

D2 

Member: 

ves 

[1 no I's 

Member: 

[Aves 

[J wD 

Reason for Board Action: 

(Loyees lon (LoSess Mound 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

13,230 

To: 

J 

Denied 

1 

Tentative Taxable Value Changed From: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[7] YES 

[J 

NO —gz— 

Member: 

[1] Yes 

[7] 

NO mz 

Member: 

[1] YES 

[7] NO 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[J 

Classification Changed From: 

410 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[1 Yes 

[J Noms 

Member: 

[1 Yes 

[7] NO m= 

Member: 

[1 ves 

[1] Noms 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48809 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board.

Michigan Department of Treasury 

wg 

618 (Rev. 11-12) 

Petition to Board of Review 

1.-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

ot the State Tax Commission unless you first protest to the Board of Review, 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name {Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

Berkovits 

Berkovits 

Township or City 

County 

Geneva 

Van Buren 

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification andlor the qualified 

agricultural property exemption of the following described property: 

Property identified (Parcel code required. Property address & legal description optional) 

80-09-995-031-00 

68th St. Lot 31, South Haven 

410 

Protested Item 

 [¥] Assessed Value 

Tentative Taxable Value 

|_| Classification 

| | Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tenlative Taxable Value 

Year 

$13,600 

$13,600 

$13,230 

2024 

2. PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Complled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Centon of property on this year's assessment roli 

Classification should be (check one of the following): 

] Agricultural 

7] Industrial 

1 Timber Cutover 

1 Utility (Personal Property Only) 

0 Commercial 

Residential 

[1 Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor {Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s} for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

Wholly incomparable with other similarly situated properties.

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