scanswer_val_class.pdf

Westbrook Farmstead Ministry Petitioner V Township Of Lowell Respondent · 26-000397-TT

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STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000397

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Lowell (KENT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Caryn

M.I. 

Last Name

Rasch

Firm Name (if any)

Lowell Charter township

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

2910 Alden Nash SE

City or Town

Lowell

State

Michigan

ZIP Code

49331

Telephone Number

6168977600

E-mail Address

assessor@lowelltwp.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

 

Please Explain Your Answer to this Appeal:

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

I believe the township did not overstate the new values for 2026. The previous assessor (PA) used the standard partial construction completion report to 

determine the percentage of completion. The PA determined it to be 40% completed on Tax Day. (Exhibit A)

After reviewing the Petitioner’s appeal, I re-calculated the percent completed using the same standard form. This calculated a 54% complete for the house. 

(Exhibit B)

Also, as highlighted in the Valuation report, the PA mistakenly left the percent complete for the garages as 17%, not 40% like the rest of the home. (Exhibit C)

The PA did not include everything in the building plans for this duplex in the assessment: the bathrooms, fireplaces, or porches. See Exhibit C. (Exhibit D)

The money spent by the owner is not an indication of value. 

I have also included the record card. (Exhibit E – two pages)

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Valuation Information:

Parcel Identification Number:

41-20-12-400-050

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

211300

Current Taxable Value as established by the Board of Review:

155683

What do you believe is the fair market value?

422600

What do you believe is the taxable value?

155683

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Caryn Rasch

Attorney or Authorized Agent’s Signature:

/s/

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