Scheurer.pdf
Jared Scheurer, Petitioner V Township Of Aurelius, Respondent · 24-003898-TT
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Page 1
RECEIVED AUG 2 8 2024 pt ’ MICHIGAN TAX TRIBUNAL 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.IL Last Name/Company Name Jared Scheurer Mailing Address (No., Street, P.O. Box or Rural Route) 4991 Toles Road City or Town State ZIP Code Mason MI 48854 Telephone Number Fax Number 5172907696 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jscheurer18@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information ] First Name M.I Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [] ves* [J No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
[J True Cash and Taxable Value
[3 Poverty Exemption
{2 Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
0 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
| purchased this house for $110,000 in 2024, The taxable value is $111,340 on the tax
form, when the value of $110,000 should be used instead. So a taxable value of $55,000
is what my taxes should be based off of.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [¥i] Yes
[1] No
If Yes, check which BOR you attended AND attach the BOR decision: [] March
[] yuly
[J] December
If No, check the applicable reason(s):
[|
Not required to attend
|] 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)
[] Appealing within 35 days of State Tax Commission Order
0 Appealing within 35 days of receipt of Notice of UncappingPage 3
Trt
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels.
Parcel Identification Number:
33-09-09-28-100-013
Classiflcation of Property:
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
115,200
Current Taxable Value as established by the BOR:
111,340
What do you believe is the fair market value {also known as True Cash Value)?
110,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
55,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
55,000
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 estabilshed by Board of Review:
Real
Personal
{check one)
Agricuttural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
0
Agrlcujtural
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 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? O Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [wi] 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 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 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 * 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 appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required Petitioner or Attorney/Authorized Representative’s Signature: Isl
Page 5
1
|
Michigan Deppdment of Treasury
Form 818, Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incoiporate a copy of this form and the assigned number in the Board of Review minutes.
“Bolition Wiginhar
Parcai Code
|
M Z| {
33-09-08-28-100-013
1. ASSESSED VALUE
Disposition by Board of i Board of Review must state the reason for its action below.
Denled
Assessad Valua Changed From:
138800
ho: [7 15, ZC]
Record of Vota - Board of (hres member 6 mimiltee of board
v/]
Chairperson: Pres
1 wo J Y\omper: Wves
J No
LX}
Member:
[4 ves
[J not
AY
Reason for Board Action;
~tnitinle.
—
Inltals |
Redes
Assmme
Jollee
dle do
condition
ob Howto
1 you disagree with the decision of te Board of Raviaw tegarding tentative assessed valtie, you may appear that decision by fling & patiiion wilh the Michigan Tax Tribunal at
2.0. Hox 30252, Lansing, ML 48908. Commsicia) Roal, Industrial Real, Devéalopmental Real, Commurein) Patsonal, Incustdal Parscnal and Utility Pureonal iraparty may bo
appaatad by May 31. Agricultural Ras, Residential Real, Timbar - Cut Over Real; and Agricultural Potsonal Properly may be appeatad by July 91, The petition must be fied on
a Michigan Tax Tritiunal for ora form approved by the Michigan Tax Tribanal, Michigan Tax Trivunat forms are available at vwwanlchigen govaaxtib,
2, TENTATIVE TAXABLE VALUE
Disposition by Board of Review, The Board of Review must state the reason for Its action below.
{T]
Dented
[TJ
Tentative Taxable value Changed From:
111,340
7,
Racord of Vote - Board or three member commitien of board.
i
Chairperson:
[7] ves
[7]
NO —-
Member:
[1 ves
[7
no TEs
Member.
[7] YES
[7] Nom]
Reason for Board Action:
oslo by May 31, Agicuitural Real, Residential Real, Timber - Cut Over Real, and Apricalturs! Personal Property may be appesled by July 31, The petition must ba fited
Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forma are avallafiy at wwwamlchigan.govitaxirib,
.
3. CLASSIFICATION
Disposition by Board of Review, The Board of Review must state the reason for its action below.
[0
veniss
[CJ
Classification Changed From:
401
Tor
Record of Vote - Hoard of three member commitios of board,
Chairperson;
[1] ves
[1 Nome
Member:
[J] ves
[J v0 “mim
member:
[7] ves
CJ wo Tm
Reason for Board Action;
If you dingo
with the daciston af Ihe Board of Review fopurding elassificallon, appaal Is nada by sanding Farm 2167 10 ths Stats Tax Cammission, 2,0. Bax 30471, Lansleg, MI, 48608 by Juno 39,
I;
4, QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for its action below,
[i]
Exemption Request Denfed
O
Exemption percent modiflad from
% To.
%
Record of Volo - Board or three member comnyiies of board;
Chairperson: [Jves
[Jno
Member:
CIves
[Jno
Member:
[7] ves
[J no
Inlitals.
Resgon for Board Action;Page 6
04/03/2024 05:50 aM 2024 BOARD OF REVIEW DECISION FROM AURELIUS TWP ASSESSOR KRISTA SIMMONS 1939 S AURELIUS RD MASON MI 48854-9729 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 33-09-09-28-100-013 5233 W TOLES RD SCHEURER JARED 8 . 4991 TOLES RD PART OF NW 1/4 OF SEC 28, T2N R2W DESC AS: BEG AT N 1/4 COR OF SEC 28 - SO0D 10' 31"W 661.29 FT ALNG NS 1/4 MASON MI 48854 LN -N 89D 21' 40"W 358.5 FT - N 00D 12° 06E 661,24 FT TO N SEC LN - $89D 22' 08"E 358.2 FT ALNG SD N LN TO POB 5.44A SPLIT FROM 33-09-09-28-100-002 FOR 2007 "HIS PROPERTY IS CLASSIFIED AS 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. The Board has completed their review of parcel number 33-09-09-28-100-013 They have made the following determination based on the information you supplied. Board of Review Comments: REDUCED ASSESSED VALUE TO REFLECT CONDITION OF HOME. [2024 ORIGINAL ASSESSED VALUE 135,900 | [2024 "BOARD OF REVIEW" ASSESSED VALUE 115,200 | (If the above amounts are the same, no revisions have occured) [2024 ORIGINAL TAXABLE VALUE 111,340 [2024 "BOARD OF REVIEW" TAXABLE VALUE 151,340 [2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 | Please feel free to contact the assessor at the address listed above or call if you have any questions, “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html
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