24-003397.pdf
David E Wagner, Petitioner V Township Of Sullivan, Respondent · 24-003397-TT
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Page 1
RECEIVED ANP _ 0CT 07 2024 M U KEG oO N MICHIGAN TAX TRIBUNAL September 26, 2024 Michigan Tax Tribunal 611 W. Ottawa St. Lansing, Michigan 48933 RE: MOAHR DOCKET #24-003397-TT — Answer Form Dear Tribunal: Please see the enclosed documentation for the Small Claims case mentioned above: e Property Tax Appeal Answer Form e Copy of Assessment Notice e Copy of March Board of Review Notice e Copy of July Board of Review Notice e Property Record Card and sketches e Proof of Service These documents are filed in compliance with the Notice of Docket Number issued by the MTT on September 10th, 2024. If you have any questions, please contact me at 231-724- 6681 Sincerely, Muskegon County Equalization Sullivan Township Wd dle | Slezak MCAO Appraiser
Page 2
REN
=
:
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-003397
Section 1: Respondent’s Contact Information
First Name:
ML:
Last Name/Company Name/Unit of Government:
Township of Sullivan
Home Address {No., Street, P.O. Box or Rural Route):
County:
8138 Heights Ravenna Road
Muskegon
City or Town:
State:
ZIP Code:
Ravenna
MI
49451
Telephone Number:
Fax Number:
231-853-6900
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
First Name:
ML:
Last Name:
Joel
M
Slezak
ret Muskegon County Equalization Department
Address (No., Street, £0. Box or Rural Route):
173 E. Apple Ave Ste. 201
City or Town:
State:
ZIP Code:
Muskegon
Ml
49442
Telephone Number:
Fax Number:
231-724-6681
E-mail Address (do not enter unless you want MTT to send afl correspondence via emall):
slezakjo@muskegoncounty.net
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
ves
[1 No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
[ves
[no
[A NotapplicablePage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The True Cash Value for parcel 61-16-004-300-0021-00 is $494,008, Assessed Value of $247,000 and Taxable Value of $136,166 as established by the 2024 July Board of Review. A more detailed valuation disclosure will be submitted at a later time. Section 5: Jurisdictional Issues iF PETITIONER |S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [rv] Yes [I] No If yes, check which BOR Petitioner attended: [r%] March [| July [| December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? a Yes O No *Submit a copy of the Notice of Assessment with the Answer, If the July or December BOR revised the assessment(s) at issue, did it have authority? Yes [i] No If yes, cite the Board's authority. . lefical Eerag Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [r%] Yes [Hl] No If yes, explain j Weasufernant CRRA] Is Petitioner appealing from a State Tax Commission Order? [| Yes [4 No if so, what is the issue date?
Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? O Yes
[I] No
If Yes, check which BOR Petitioner attended: [1 March
[J duty
[J December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at a BOR? [a] Yes
[3] No
If Yes, check which BOR Petitioner attended: [1 March
[] July
[J December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
(check one)
O
Agricultural
Commerclal
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information *use the multiple parcet form for additional, contiguous parcels.
Parcel Identification Number:
61-16-004-300-002100
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
[wv
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$247,000
Current Taxable Value as established by the BOR:
$136,166
What do you believe is the fair market value (also known as True Gash Value)?
$494,008
Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value.
$247,000
{f you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.Page 5
Vinten Deparment of ross, THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authorily of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. FROM gJLLLIVAN TOWNSHIP PARCEL IDENTIFICATION MUSKEGON COUNTY EQUALIZATION PARCEL NUMBER: 16-004-300-0021-00 173 E APPLE AVE STE 201 "MUSKEGON Mi 49442 PROPERTY ADDRESS: 3350 WOLF LAKE RD FRUITPORT, MI 49415 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION WAGNER DAVID E/TINA L TRUST % Exempt As "Homeowners Principal Residence": 100.00% 3350 WOLF LAKE RD % Exempt As "Qualified Agricuitural Property": 00% FRUITPORT MI 49415 % Exempt As "MBT Industrial Personal": 00% % Exempt As "MBT Commercial Personal”: 00% Exempt As "Qualified Forest Property: 0 Yes No Exempt As "Development Property": [1 Yes No LEGAL DESCRIPTION: SULLIVAN TOWNSHIP SEC 4 TON R15W W 1/4 OF S 1/2 OF SW 1/4 OF ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED) CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE ! PRIOR YEAR TO YEAR: 2023 AMOUNT YEAR: 94 CURRENT YEAR 1. TAXABLE VALUE: 78,825 148,966 70,141 2. ASSESSED VALUE: 167,000 — 264,300 __ 97,300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 : 4. STATE EQUALIZED VALUE (SEV): 167,000 264,300 97,300 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 2023 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name; Phone: Email Address: DONNA VANDERVRIES (231) 724-6929 DEVOOGDMA@CO.MUSKEGON.MI.US March Board of Review Appeal Information:
Page 6
09/27/2024 09:40 AM 2024 BOARD OF REVIEW DECISION FROM SULLIVAN TOWNSHIP MUSKEGON COUNTY EQUALIZATION 173 E APPLE AVE STE 201 MUSKEGON MI 49442 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 16-004-300-0021-00 WAGNER DAVID E/TINA L TRUST 3350 WOLF LAKE RD 3350 WOLF LAKE RD FRUITPORT MI 49415 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. The Board has completed their review of parcel number 16-004-300-0021-00 They have made the following determination based on the information you supplied. Board of Review Comments ASSESSMENT DEEMED ACCURATE 2024 ORIGINAL ASSESSED VALUE 264,300 | 2024 "BOARD OF REVIEW" ASSESSED VALUE 264,300 (If the above amounts are the same, no revisions have occured) 2024 ORIGINAL TAXABLE VALUE 148,966 2024 "BOARD OF REVIEW" TAXABLE VALUE 148,966 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, further appeal may be made to the Michigan Tax Tribunal 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. 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 appeal. Petition forms are available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
Page 7
2024 JULY BOARD OF REVIEW Change Notice Jul 16, 2024 WAGNER DAVID E/TINA L TRUST 3350 WOLF LAKE RD FRUITPORT MI 49415 Re: July Board of Review Change Notice 16-004-300-0021-00 3350 WOLF LAKE RD Dear Property Owner: On Jul 16,2024 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2024 264,300 < 148,966 < 148,966 < 2024 251,500 < 136,166 < 136,166 < Principal Residence Exemption 100.0000 Principal Residence Exemption 100.0000 The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the MTT that can be obtained from their website: http://www.michigan.gov/taxtrib | If you have any questions regarding the above changes, please do not hesitate to contact us at (231) 724-6681 Sincerely SULLIVAN TOWNSHIP Board of Review
Page 8
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1, BROWN, DPA GOVERNOR LANSING DIRECTOR David Wagner MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003397 Township of Sullivan , Respondent(s) PROOF OF SERVICE Joel Slezak states that on September 30th, 2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the MTT Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] David Wagner 3350 S. Wolf Lake Road Fruitport, MI 49415 \ (Lb [Signature of perf who is serving/mailing copy] Joel Sez k
Page 13
Muskegon County Equalization 173 East Apple Avenue Suite 201 Muskegon, MI 49442