Ostrowski.pdf
Aron Hall, Ostrowski Marisa, Petitioners V Township Of Thornapple, Respondent · 25-003511-TT
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Page 1
RECEIVED
AUG 04 2025
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} 279, 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
MI.
Last Name/Company Name
Marisa / Aron
Ostrowski / Halt
Mailing Address (No., Street, P.O. Box or Rural Route)
5434 Cherry Valley Road
City or Town
State
ZIP Code
Middleville
Mi
49333
Telephone Number
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail}
Section 2: Petitioner's Attorney/Authorized Representative’s Contact information
}
First Name
MI.
Last Name
Jack
Aylsworth
Firm Name (if any) Property Tax Consultants
Mailing Address (No., Street, P.O. Box or Rural Route}
861 Pinecrest Ave SE
City or Town
State
ZIP Code
Grand Rapids
Mi
49506
Telephone Number 269-366-0300
Email Address (do not enter unless you want MTT to send all correspondence via email)
Jjack@skylinepropertytax.com
Section 3: Subject Property Information
How many
If you are appealing more than one parcsl, are they contiguous or adjoining?
parcels areyou | [7] yes*
No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcals.
1
**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, 2iP)
{if multiple, list first property's address]
5434 Cherry Valley Rd, Middleville, MI 49333Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check alt that apply) True Cash and Taxable Value [J Poverty Exemption [ Taxable Value Only (calculation) [0 Disabled Veterans Exemption =| Uncapping of Taxable Value J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [3 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Market approach to value supports a lower value. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes [MR] No If Yes, check which BOR you attended AND attach the BOR decision: [4 March [J yuly [] December If No, check the applicable reason(s): [I] Not required to attend Assessment Change Notice was not received by Petitioner [Hl] 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
Page 3
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:
14-016-008-32
Classification of Property:
Real
Personal
{check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Yen Value) as established by the BOR:
$269,700
Current Taxable Value as established by the BOR:
$260,709
What do you believe is the fair market value (also known as True Cash Value)?
$449,000
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
$224,500
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:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
=!
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
{check one)
0
Agricultural
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 |. 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 [1] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? a 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 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 $O0ver $500,000.00 $300.00 If your property is NOT 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 $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 *regdyed Petitioner or Attorngy/Alithorized Representative’s Signature: Isl
Page 5
Michigan Department of Traasury
618 (Rev. 11-12)
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 206 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
Owners Name (Please Print or Type)
Pelltioner's Nama
(if Other than Owner. Please Print or Type}
ARON HALL & MARISA OSTROWSKI
Township or City
County
THORNAPPLE
BARRY
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described proparty:
Property Identified (Parcel code required. Property address & legal description optional)
08-14-016-008-32
Protested tem
[x] Assessed Value
[X] Tentative Taxable Value
| | Classification
[i Qualified Agricultural
P
E
ti
1. PROTEST OF ASSESSMENT
roperty
Exemption
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
QOvmer's Estimate of True Cash Value
Tenlative Taxable Value
Year
$269,700
$449,257
$260,709
2025
2, PROTEST OF CLASSIFICATION
{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in
accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the affect that a particular
classification has on that property's status as a homeowner's principal residence or qualified agricultural property.)
‘Ciagsification of property on this year's assessment roll
Classification should be {chack one of the following):
[1 Agricultural
[1 industrial
[] Timber Cutover
[1 utility (Personal Property Onty)
|] Commercial
[7] Residential
[1 bevelopmental
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 school operating tax for qualified agricuttural
property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 if axemption
Percent qualified agricullural exemption requested by owner (Enter 100 If full
denied)
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed valus and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption
SEE THE ATTACHED STATEMENTPage 6
Form 618, Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes.
Petition Numbar
Parcet Code
ol
1. ASSESSED VALUE
Dison by Board of Review. The Board of Revisw must state
D enied
[| Assessed Value Changed From
| to
|
|
Record of vole - Board of three member committee of board
Chairperson:
[/] Yes
[J No Pht
Member:
[MYes [No
Ll"
Member: [Jves [No
initials
Reason for board action
[
- Sub eek
gro ivy
CCl code ~ Hfocof
Lc Fs
asm adyshble
tector,
lord Leela
propa
frondud — Coho
~ 19
If you disagree with the decision of the
rd of Review regarding tentative asse
value, you
may
prea! tha decision by filing a petition with the
Michigan Tax Trdbunal at P.O. Box 30232, Lansing, Mi 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,
Industrial Personal and Utility Personal Property may be appealed by May 31. Agricullural Real, Residential Real, Timber-Cutover Real and Agricultura
Personal Property may be appealed by July 31. The patition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tex
Tribunal, Michigan Tax Tribunal forms are avaliable at www.michigan.govitaxirib.
2, TENTATIVE TAXABLE VALUE
Dispogition by Board of Review. The Board of Review must state the reason for its action below.
Denied
[_] Tentative Taxable Value Changed From
Record of vota - Board or three membar commiites of board
Chairperson: [1X] Yes (Ino [04
Member: [V| Yes | JNo
7
Member: [¥] ves
[ [No
CA \
initlats
nitlals
Inftale
Raason for board action
FE
6
a don alive He (hor
If you disagres with the decisiol
9 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, Ml 48908. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,
industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and
Agricullural Personal Property may ba 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 ara avallable at vaww.michigan.govitaxtrib.
3. CLASSIFICATION
Digposition by Board of Review. The Board of Review must state the reason for its action below.
["Jpenied
[| Classification Changed From
to
Record of vote ~ Board or three member committee of board
Chairperson: [
[Yes [
{No —
Member: [
]Yes [No
oom
Member: [
JYes [No
or
Reason for board action
if you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission
at P.O. Box 30471, Lansing, Ml 48909 by June 30.
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for ts action below.
1 Exemption Request Denied
[1 Exemption percent modified from
% to
%
Record of vote - Board or three member commities of board
Chairperson:
P—
H
JE
r
—Page 7
7 EET CLURTTTEIRRU THT | [ERLE LER RE 7019 1k40 ODODE 092 Property Tax Consultants 861 Pinecrest Ave SE Grand Rapids, MI 49506 Michigan Tax Tribu ATTN: Clerk P.O. Box 30232 Lansing, MI 4890