Messner.pdf

Leon Messner, Petitioner V Township Of Deerfield, Respondent · 24-003789-TT

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RECEIVED 

AUG 

6 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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.L 

Last Name/Company Name 

Leon 

Messner 

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

9250 Garno Road 

City or Town 

State 

ZIP Code 

Deerfield 

Ml 

49238 

Telephone Number 

Fax Number 

571-438-0341 

n/a 

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

Imessner11@gmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

} 

First Name 

MI 

Last Name 

John 

Riegger 

Firm Name (if any) 

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

9265 Lakeview DR 

City or Town 

State 

ZIP Code 

Pinckney 

Mi 

48169 

Telephone Number 

Fax Number 

734-904-9964 

n/a 

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

jer182527 @gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou 

| [7] vest 

[] No

A [oe] A 

Et 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ati that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[1] Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{0 Eligible Manufacturing Personal Property (ESA) 

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

[7] Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

This project home was purchased in an arms-length transaction, but admittedly above 

what it would be at traditional fair market value because we envisioned the upside of 

major renovations and repairs. 

Externally, roofing is well beyond the end of life on the home as well as two small 

garages. Internally, given the homes age, none of the house has not been holistically 

updated with regard to wiring, plumbing, windows, insulation or waterproofing the 

basement. 

It can be difficult to find comparable property values in a market where most other 

homes are sold in good or better condition. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 & 2024 

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

Yes 

[m} No 

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

March 

O July 

[| December 

If No, check the applicable reason(s): 

Oa Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 6) 

O 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 multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

46DEO-133-1575-00 

Classification of Property: 

Real 

Personal 

{checkone) 

[my] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

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

$100,000.00 

Current Taxable Value as established by the BOR: 

$100,000.00 

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

$151,573.00 

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

$75,786.50 

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

46DE0-133-1575-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residentiai 

Timber-Cutover 

Developmental 

Ulllity 

. 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ri 

If improved property, how is the property currently being used? 

Residential 

If improved property, for what use was the property designed? 

Residential

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? 

Yes 

[mi] No 

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

I} Yes 

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 206.762) 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 

$0ver $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 

* Pius $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 fited. 

Signature *Required 

Pn 

Petitioner or Attorney/Authorized Representative’s Signature: 

’ 

: 

John Riegger (Aff 

Isl 

:

03/26/2024 

11:32 

AM 

2024 BOARD OF REVIEW DECISION 

FROM 

DEERFIELD TOWNSHIP 

CHRIS RENIUS, ASSESSOR 

PO BOX 111 

OTTAWA LAKE, MI 49267 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

46DE0-133-1575-00 

9250 GARNO RD 

MESSNER, LEON 

PT OF W1/2 NW1/4 SEC 33 T6S RSE DES AS COMM ONS L1 

JOHN RIEGGER 

OF NW1/4 AT 

APT LOC 790.50 FT N88"45'00"E FROM W1/4 

9265 LAKEVIEW DR 

COR AND RUNN TH N 485.61 FT TH S88°23'27"W [51.97 FT 

PINCKNEY MI 48169 

THNI1"07'53"W 279.79 FT TH N88"22'37"E 205.17 FT TH 

S1700'33"E 279.85 FT TH S88723'27"W 36.60 FT TH S 485.71 FT 

TOS LI OF NW1/4 TH S88"45'00"W 16 FT TO POB. {1.494 AC) 

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 46DE0-133-1575-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

MARKET ADJUSTMENT 

2024 

ORIGINAL ASSESSED VALUE 

138,000 

| 

| 2024 

"BOARD OF REVIEW" ASSESSED VALUE 

100,000 

| 

(If the above amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

128,835 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

100,000 

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. 

“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

a4 

Michigan Department of Treasury 

L403 

3128 {Rev. 11-13) 

Pp 

Ee 

. 

Parcel No. DE0-133-1575-00 

2024 Taxable Value Calculations Worksheet 

Issued under authority of L.A. 206 of 1893. Filing is mandatory. 

Petition No. 

1 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 

1 

if the B of R changes Capped Value. 

SECTION 1 

By Assessor 

ByBofR 

2023 Final Taxable Value as set by Assessor, Board of Review or Michigan 

“Tax Tribunal (Enter number into column labeled "By Assessor.”)................... = 

122,700 

122,700 

Amount 

of Losses 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

AMOUNE Of AAItIONS ©..eov ivoire 

cence = 

a 

0 

(See pages 6-11 of STC Bulletin 

# 

3 of 1895 for formulas. IMPORTANT. See STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2024 Capped Value 

= (2023 Taxable Value 

- Losses) 

Xcrl 

+ Additions 

= 

122,700 

- 

0 

yX 

1.050 

+ 

0 

= 128835 

mypofr 

2024 Capped Value 

= 

____ 

128,835 

Complete Section 2 if the B of R changes Assessed Value. 

SECTION 2 

By Assessor 

By B of R 

2024 ASSESSEA VAIUE ..iviveiiiiiris ies = 

138,000 

100,000 

} 

2024 Tentative SEV 

= 2024 Assessed Value X 2024 Tentative Equalization Factor 

Pl 

100,000 

X 

1.000 

=o 

100,000 

_ 

ByBofR 

2024 Tentative SEV = 

106,000 

2024 Tentative Taxable Value is the lesser of the 2024 Capped Value or the 2024 Tentative SEV. 

2024 Tentative Taxable Value = _ 

100,000

/ 

Michigan Department of Treasury 

COMPLETE ALL HIGHLIGHTED AREAS** 

818 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form Is Issued under the authority of P.A. 208 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Mame {Please Print or Type) 

Lean 

BN. pdes ner 

Township or Cily 

L Deorlie 1d 

- kL 

| 

LN eC EL 

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

agricultural property exemption of the following described property: 

Pelittoner's Name 

{If Other than Owner. Please Print or Type) 

Properly Identified {Parcej code required, Property address & legal description aplional) 

GRIT Cramo Re 

HeDEO 

133-1575 OO 

Veeck dd, MI 

az 

Protested item 

[Md Assessed Value 

[Tentative Taxable value 

nN Classification 

7 Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

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

{Assessed Hes 

Owner's Estimate of True Cash Value 

Tenlative Taxable Value 

. 

ry 

WH wz 

154 

OO 

Yl, GOO. 

13, 4 CC 

Fe 20.0 

A2h dA 

R, TOG 

fd, 600. 

ZUG 

AOI 

OR? 

mote 

bF cLassirication TY 

75,40¢ 

AO 

AS 

[Complete this sectlon for a request lo change the classification. The Board of Review must make thelr decision regarding classification in 

accordance wih Section 211.34c of the Michigan Compiled 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.) 

Classification of properly on this years assessment roll 

Classification should be {check one of the following); 

(] Agricultural 

( industriat 

[7] Timber Cutover 

[_lutiiy (Personal Property Only) 

["} commercial 

{71 Residential 

[] Developmenta 

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 s 

property, the owner may appeal this action to the March Board of Review, TH 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FO 

Percen! 

dened) 

chool operating tax for quallfied agricultural 

E BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

R HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

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

exemption requested) 

qualified agricultural exemplion granted by assessor (Enter 0 if exemption 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or lhe tentative loxable value and/or classification and/or qualfiad agricultural properly exemption 

J 

F 

v 

Ae 

{ eel Tm 

pot bey 

Yeaeenl ana FMR Dicker Price

Form §18, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS 

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

Petilion Number 

! Parcel Cade 

Assessed Value Changed From | 

Record of vole - Board 

or 

three member committee of board 

Lo 

Member 

[{V] ves 

| 

als 

N INA oo 

| 

Chairperson: [yf Yes | 

No 

- Ne 

Reason for board action 

LA go 

ES 

PA 

Jt ss 

LES 

ADT 

gf 

Bea 

If you disagree wilh the decision of the Board of Review regarding tentative assessed value, you inay appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O, Box 30232, Lansing, MI 48909. Commercial Real, Industial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Ulility Personal Properly may be appealed by May 31, Agricultural Real, Residential Real, Timber-Culover Real and Agricultural 

Personal Property may be appealed by July 31. 

The petition must be filed on a Michigan Tax Tribunal tor or a form approver by the Michigan Tax 

i 

Tribunat, Michigan 

Tax 

Tribunal forms are available at www.michigagovAaxiib, 

2. TE 

E TAXABLE VALUE 

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

[Joenied 

[34 Tentative Taxable Value Changed From 

/ 

Record of vote - Board or three member committer of board 

Chairperson: Xi Yes 

| 

No 

Reason lor hoard action 

Member: [>] Yes 

| 

Member: NX Yes 

| 

If you disagree wilh 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.O. 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, Tinber-Cutover Real and 

Agricultural Personal Properly may be appealed by July 31. 

The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan. govitaxtrib, 

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

[ 

Denied 

[7] Classification Changed From 

Record of vole 

- Board or Ihree member committee of board 

Chairperson: |_| ves 

[| No 

“Initials 

1 No 

Reason for hoard action 

If you disagree with the decision of lhe Board of Review regarding classification, you may appeal by sending Form 2167 Lo the Slate Tax Commission 

at P.O. Box 30471, Lansing, 

Mi 48909 by June 30. 

i 

! 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Roview. The Board of ‘Review must state the ro son 

[J exemption Request Denied 

|} Exemption percent modified from 

Record of vote 

- Board or three member committee of board

FCM LETTER 

I 

ANN ARBOR, MI 48103 

ot. rm SSERSN Sy 

1% 

cer fiegger 

[> 

Hi 

; 

9265 Lakeview Dr 

oh 

JUL 31, 2024 

Pinckney MI 48169-9785 

48909 

$ 1 

. 0 1 

RDC 99 

$2324M504535-02 

MicH (EAN TR) TRIBUNAL 

po. Box 3232. 

LANSIN

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