Petitionform4660formandOrders.pdf
Cody James Gooden Petitioner V · 26-003708-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. 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 Cody J. Gooden Mailing Address (No., Street, P.O. Box or Rural Route) 210 Washinton Ave. City or Town State ZIP Code EnterpriseTelephone Number £ AL 36330 10340166 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) codygooden92@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI } 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 “use the multiple parce! form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? 1 O Yes O No *If No, you must file separate appeals for each parcel Parcel Identification Number: 33-09-09-11-401-212 Classification of Property: Real 4 Personal [J (check one) Agricultural J Commercial [J Industrial [J Residential] ~~ Timber-Cutover [J Developmental [J Utility (J (check one) Property Address (No., Street) 49 Lake Ridge Dr. City or Town County State ZIP Code Mason Ingham mi 48854 Taxing Authority (City or Township) Aurelius Township Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue? M ves [no
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing Principal Residence Exemption [J Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal | legally owned, occupied, and maintained the subject property as my sole principal residence for two full years prior to my relocation. My relocation from the property was entirely involuntary and directed by official active-duty military orders. Following my military orders, the home was leased to tenants via a hired real estate agent for a period of three consecutive years. Under Michigan law (MCL 211.7cc), active-duty military personnel are explicitly permitted to retain their PRE status while renting out their primary residence for up to three years. Neither | nor my hired realtor were aware of the administrative requirement to file Form 4660 at the time of my relocation. The failure to submit this localized form was a strict administrative oversight directly resulting from the exigencies and disruption of rapid military! relocation. Following the Treasury audit, | attempted to submit Form 4660 to the local tax assessor to correct this oversight. The assessor informed me that they do not possess the statutory jurisdiction to process or sign off on Form 4660 retroactively after the annual tax year deadlines have passed. | meet 100% of the substantive, legal criteria to exempt this property from the non-homestead tax rate. | respectfully request that the Tribunal apply the protections of the federal Servicemembers Civil Relief Act (SCRA) to toll any rigid state administrative filing deadlines. Attached is a filled out 4660 Form and my orders. Tax Accessor: Josh Simmons 269-377-6145 Realtor/Property Manager: Tabatha Cox 517-883-1296 Section 6: Jurisdictional Issues Indicate who denied the exemption under appeal: Assessor County Lara or Equalization Michigan To of Treasury Board of Review Other If you checked “other” above, explain: The actual audit and the penalizing tax bill came from them. List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: September 15th, 2026 Tax year(s) denied: 2022, 2023, 2024 Fee Information A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the date this petition is filed. Signature “required Petitioner or Bs pe Isl heWo g
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2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: + How many parcels are you appealing: List the number of parcels being appealed. « Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels are being appealed and they are not adjoining, you must file a separate petition for each non-adjoining parcel. o Parcel Identification Number: List the parcel number of the property being appealed. Use the multiple parcel form for additional, contiguous parcels. + Classification of Property: Check the classification of the property being appealed. e Property Address: Provide the address of the property being appealed. Include Street address, City or Town, County, State, and Zip Code.
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2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR « Does the subject property have a Principal Residence Exemption of 50% or more: Indicate whether the property had a principal residence exemption of 50% or more for all tax years at issue on the date the petition was filed. e Taxing Authority: Provide the name of the city OR township (not both) where the property being appealed is located. Section 4: Check which of the following you are appealing: Check which exemption you are appealing. Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: * Indicate who denied the exemption under appeal: Indicate which entity issued the denial that you are appealing. Check only one. + If you checked “other” above, explain: If you selected “other” above, describe the action that prompted this appeal. e List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Provide the date listed on the denial notice. o List the tax year(s) denied: Identify the tax years for which the exemption was denied. Fee Information: A fee of $25.00 is required unless the property being appealed has a principal residence exemption of 50% or more for all tax years at issue on the date the petition is filed. Make the check payable to State of Michigan. If filing multiple petitions, note that a separate payment (i.e., check, money order, or other draft payment) must be made for each individual petition. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. If an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition. You must submit the original, completed, signed petition form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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Michigan Department of Treasury ASSESSOR'S DATE STAMP 4660 (Rev. 01-18) Principal Residence Exemption (PRE) Active Duty Military Affidavit Issued under authority of Public Act 206 of 1893. Read the instructions before completing the form. Mail the completed form and necessary documentation to the assessor for the city or township in which the property is located on or before May 1 of the first year the exemption is being claimed. Use a separate form for each property tax identification number. Do not send the form directly to the Michigan Department of Treasury. For more information regarding the PRE, please review the PRE guidelines at www.michigan.gov/pre. Type or print in blue or black ink. 1. Property Tax Identification Number 2. Name of Local Unit (Check Township or City) | 3. County 33-09-09-11-401-212 mene Aurelius Ingham 4. Street Address of Property (Provide a Complete Address) 5. Beginning Tax Year (yyyy) 49 Lake Ridge Dr. 2022 6. Name of Owner (First, Middle, Last) 7. Owner's Last Four Digits of Social Security Number | 8. Owner's Daytime Telephone Number Cody James Gooden XXX-XX- 124 (561) 934-0166 9. Name of Co-Owner (First, Middle, Last) 10. Co-Owner’s Last Four Digits of Social Security Number | 11. Co-Owner’s Daytime Telephone Number XXX-XX- 08/10/2022 Yes [Ino 14. Does anyone currently occupy/live in the home located on the property? 15. Is the property currently rented or leased? Yes OJ No Yes [5] No 16. Is the property used for any business or commercial purpose? 17. Is the rentor / lessor using the property as a residence? Yes [Eg] No Yes [=] No Certification: | (we) certify under penalty of perjury the information provided on this document is true and correct to the best of my (our) knowledge. 18. Owner's Signature 19. Date 20. Co-Owner's Signature 21. Date 22. Owner's Current Mailing Address ZIP Code 210 Washington Ave. Did the assessor approve or deny the PRE Active Military Affidavit? What is the effective date of the [Approved O Denied (Attach a copy of the Local Unit Denial (Form 2742).) Military Affidavit? (yyyy) Certification: | certify that, to the best of my knowledge, the information contained in this form is complete and accurate. Assessor's Signature Date Certified by Assessor (mm/dd/yyyy)
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Bor Ra Instructions for Form 4660 Principal Residence Exemption (PRE) Active Duty Military Affidavit This form enables a person with an established Principal Residence Exemption (PRE) to retain that PRE while on active duty in the United States armed forces if the principal residence is rented or leased. Property that currently qualifies as a principal residence continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence. All of the following conditions listed in MCL 211.7dd(c) must be satisfied: « The owner of the dwelling or unit is absent while on active duty in the armed forces of the United States. + The dwelling or unit would otherwise qualify as the owner’s principal residence. * The owner files Form 4660 with the assessor of the local tax collection unit on or before May 1 attesting that he/she inténds to occupy the dwelling or unit as a principal residence upon completion of active duty in the United States armed forces. PART 1: PROPERTY INFORMATION The following information must be provided to the assessor to process your affidavit: Line 1: Property is identified with a property tax identification number. This number can be found on your tax bill and on your property tax assessment notice. Enter this number in the space indicated. If you cannot find this number, call your township or city assessor. Your property number is essential. Without it, your township or city cannot accurately adjust your property taxes. Line 2: Enter the name of the township or city in which the property is located and check the appropriate box for city or township. If you live in a village, list the township in which the property located. Line 4: Enter the complete property address of the exemption you are retaining. Line 5: Enter the first tax year in which this Affidavit will become effective. Lines 6 and 9: Enter the owner and co-owner’s complete name. Do not include information for a co-owner who did not occupy the property. Lines 7 and 10: Enter the last four digits of the Social Security Number(s) (SSN) of the legal owner(s). The request for the Social Security Number is authorized under section 42 USC 405(c)(2)(C)(i). It is used by the Department of Treasury to verify tax exemption claims and to deter fraudulent filings. Any use of the number by closing agents or local units of government is illegal and subject to penalty. Lines 8 and 11: Enter the daytime phone number of the owner(s). This number is important because the assessor may need to contact the owner(s) to verify information in order to process this Affidavit. PART 2: REQUIREMENTS The questions listed in Part 2 are very important in determining eligibility for the retention of the exemption. These questions must be answered truthfully and to the best of the owners’ knowledge. Failure to answer these questions may result in processing delays of this Affidavit and/or result in a subsequent denial of the exemption. A copy of the Active Duty Orders must be submitted with this Affidavit. PART 3: OWNER CERTIFICATION The form must be signed and dated by the owners listed in Part I. Provide the owner’s current and complete mailing address. PART 4: ASSESSOR'S CERTIFICATION — FOR LOCAL GOVERNMENT USE ONLY This form is not valid unless certified by the assessor. The assessor must verify the Military Affidavit complies with the law, and approve or deny the Military Affidavit. The assessor must also provide the year this affidavit will take place. INTEREST AND PENALTY If it is determined that the claimed property was not the owner's principal residence, or that the requirements are not met, the owner(s) may be subject to additional tax plus penalty and interest as determined under the General Property Tax Act. If you have any questions, visit Treasury’s Web site at www.michigan.gov/PRE or call 517-335-7487.
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DEPARTMENT OF THE ARMY
U.S. Army Installation Management Command
Headquarters, U.S. Army Garrison Command, Fort Knox
25 West Chaffee Avenue
Fort Knox, Kentucky 40121-5266
ORDERS 166-0006
{15 June 2022
GOODEN, CODY J. 592-25-0124 SGT RCTG Station Jackson (W3MP5H) Jackson, MI
49202
You will proceed on permanent change of station as shown.
Assigned to: 0016 AV Replacement (WGDP01) JBLM Lewis, WA 98433 [
Reporting date to: 10 August 2022
Additional instructions: |
(a) Contact local transportation office to arrange shipment of personal property at Government
expense, and contact transportation office of new duty station immediately after arrival to
arrange delivery.
(b) Dependents: Yes |
(c) The use of the individually bill account (IBA) government travel charge card GTCC) is
authorized and mandatory to pay for all authorized travel relocation expenses assaciated with
your permanent change of station. Contact your servicing travel management office to arrange
official travel. Purchase of official travel through a commercial on-line service or commercial
travel agent is not authorized without prior approval. Use of the centrally billed account
(CBA) is authorized to those Soldiers ineligible for a GTCC. These Soldiers must have a
memorandum for record signed by the company commander identifying them as ineligible for
a GTCC. |
(d) Visit Military OneSource at www.militaryonesource.mil for invaluable REE
concerning PCS moves, spousal employment, and education resources. [
(e) Soldiers are encouraged to download the new digital Garrison app from the Apple or
Google Play stores to learn about their gaining installation and connect with the services it
offers. |
(©) If you have children that require child and youth services, at the losing garrison you must
contact the parent central services office and request global data transfer (GDT) of your
existing child/youth files. You will also need to make a request for new child care at the
gaining garrison through https://militarychildcare.csd.disa.mil/ . l
(g) Prior to leaving the losing garrison, you should contact the school liaison officer (if
necessary) at the gaining garrison for information regarding local schools and a youth sponsor.
On arrival at the gaining garrison, contact the parent central services.
(h) Itis critical that all travelers and organizations continue to monitor and comply with all
CDC and DoD Force Health protection guidelines. This includes active communication
between losing and gaining units and effective sponsorship.
(i) Joint domicile assignment based on a request by the Soldier's spouse. Pinpoint assignment
is to Fort Lewis (JBLM).Page 9
ORDERS 166-0006, HQ, USAG, FORT KNOX, 15 June 2022 (§) Soldier’s assignment was adjusted to report earlier due to Legacy Systems Brownout and Cutover. Soldier is authorized to report no later than (NLT) 10 August 2022. FOR ARMY USE Auth: EDAS Cycle 29 March 2022 MDC: 3AE2 Enlistment/REENLB Indicator: Not Applicable PPD: Not Applicable PMOS/AOC: 15R242BYY Projected Specialty: Not Applicable PER CON NO: 9A202209A329 'ASGD TO MGT Designation: 15R20 CON Specialty: Not applicable PERS Security Code: Not Applicable CIC: Not Applicable Aval date: Not Applicable SDN: GOO0124PJ60006 Point of contact for this order: SAB Chief, Ms. Amber Krauser, commercial: sun-g24729, DSN: 464-7229, amber.r krauser.ctr@army.mil [ Format: 410 | FOR THE COMMANDER: 346 2k ok ok 3k fk ok 3k ok 3k 3 ok ok ok dk ok ok ok ok 3k ok kok ok dk ok ok * OFFICIAL COPY * * HQ, US ARMY GARRISON * x FORT KNOX * fe ke 3k 2k ok 3 ok ok ok sk 3k ok ok fe ok ok ok ok kok ok sk kok ok ok ok KEVIN L. CORBIN ADJUTANT GENERAL | DISTRIBUTION: SSG GOODEN (1) CDR, RCTG Station Jackson, Jackson, MI 49202 (1) CDR, 0016 AV Replacement, JBLM Lewis, WA 98433 1) AMIM-KNH-MA (1)