Rineer.pdf

Richard B Rineer, Petitioner V City Of Frankfort, Respondent · 24-003395-TT

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MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

“era 

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 

Mi 

Last Name/Company Name 

Richard 

B 

Rineer 

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

8921 Narrow Gauge Road 

City or Town 

State 

ZIP Code 

Beulah 

MI 

49617 

Telephone Number 

Fax Number 

703-216-7613 

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

Rick.Rineer@Verizon.net 

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

First Name 

MJ. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [[] vest 

[] No**

Cotman 

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 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of 

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The amount of the increase in value is not justified. Form states "new construction” and 

there has been no new construction on this building since 1979. The Assessor has 

been less than honest with me about the determination and has missled me for two 

months on how and why she made this decision. 

Last week her assistant informed me 

that the reason was a new estimated valuation and could not explain why 

| had been 

sent on a goose chase by the assessor. 

| have been able to find documentation that 

demonstrates that this valuation is without merit and have been informed that 

| hat to 

appeal the MTT for consideration. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[| No 

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

March 

O July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

(| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel [dentification Number: 

51-180-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

tility 

(check one) 

™% 

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

298,700 

Gurrent Taxable Value as established by the BOR: 

255,327 

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

380,000 

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

190,000 

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

108,700 

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) 

a 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

IN] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

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

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

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 {east 50% as of the date of the filing of this petition? 

ves 

no 

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

J ves 

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 

$26.00 wilt 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 Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $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 Smalt Claims, Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Ist

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? 

a Yes 

No 

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

[ml] Yes 

No 

Ifyou 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 

$Over $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 

* Plus $25.00 for each additional parcel, as indicated above. 

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 Smal Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature “required 

mS pall 

Ist 

>.

GAS mr Ls 

Michigan Department of Treasury, 

THIS IS NOT A TAX BILL SL ec 291] 

1019 (Rev, 11-23) 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 208 of 1893, Sec. 211.24 (¢) and 8§6.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. 

FROM ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

CITY OF FRANKFORT 

PARCEL NUMBER: 

10-51-180-004-00 

P O BOX 351 

FRANKFORT, Mi 49635-0351 

PROPERTY ADDRESS: 

404 PARKVIEW LN 

FRANKFORT, Ml 49635 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

RINEER RICHARD B 

oe 

3 

“ 

o 

% Exempt As "Homeowners Principal Residence: 

00% 

PATTI COMPANY 

% Exempt As "Qualified Agricultural Property”: 

00% 

% Exempt As “MBT Industrial Personal”: 

00% 

{ 

3 

9 

FRANKFORT Mi 48635 

% Exempt 

As "MBT Commercial Personal"; 

00% 

Exempt 

As "Qualified Forest Property": 

[1] ves 

No 

Exempt 

As "Development Property”: 

1 Yes 

No 

LEGAL DESCRIPTION: 

789-4" LOT 4 FRANKFORT INDUSTRIAL PARK WAS 10-51-150-041-04 2.72 AC MIL 

[1 3779'177/996 QC; 7/88 23014712 Qe's; 

ACCORDING TO MCL. 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 

301 

(INDUSTRIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

301 

(INDUSTRIAL-IMPROVED) 

CHANGE FROM 

\ 

PRIOR AMOUNT 

CURRENT TENTATIVE 

) 

! 

PRIOR YEAR TO 

hv 

- 

YEAR: 

9023 

AMOUNT YEAR: 

5604 

CURRENT YEAR 

1. TAXABLE VALUE: 

153,645 

255,327 

101,682 

2. ASSESSED VALUE: 

00 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

189.700 

2 

4. STATE EQUALIZED VALUE (SEV). 

189,700 

208,700 

109,000 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason(s): 

New Construction, Market Adjustment 

“The 2024 Inflation Tate Multiplier isi 1,057 #0 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

CHRISTY M BROW 

Phone: 

(231) 352-7117 

Email Address: 

ASSESSOR@COFRANKFORT.NET 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

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 Number 

HO 

~~ 132%) 004 00 

1. ASSESSED VALUE 

isppsition by Board of Review. The Board of Review must siate 

i 

i 

I 

J, Denied 

1 Assessed Val 

Value Changed From 

| 

[to 

i 

Record of vote - Board or three member, moped board 

Chairperson: [| Yes 

[X fi Ms 

Member: [| Yes 

rg no ALS 

Member: [ | ves 

[ 

|No 

“initials 

2% j_ 

J 17001005 

70> 1 Jn pz 

Nd LIP 

A grea 

If you disagree i ‘the: 

hielo 

e Board of Review regarding tentative assessed 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, Timba=Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The patition must be filed on a fichigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www. michigan govitairb.. _ 

oo 

2. TENTATIVE TAXABLE VALUE 

iE 

Disposition by Board of Review. The Board of Review must state the reason for its. action below. 

[Denied 

|] Tentative Taxable Value Changed From 

to 

Reford of vote - Board or three member committee of board 

Chairperson: [ 

| Yes 

| 

|No 

Member: | 

| Yes Mine 

Member: | 

| Yes 

[ | No 

Parcel “lo 

initials 

Reason for board action 

Trresscny gepprtg Hor cemctx Vere J Lobo cd 

7B 

If you disagree with the decision of the Board of Reviéw regarding tentative taxable value, you may appeal that decision by filing a pelition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 483909. Commercial Real, industrial Real, Developmental Real, Commerciat Personal, 

Industrial Persenal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petitior 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.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by ‘Board of Review. The Board of Review must state the reason for its action below. 

[ 

| Denied 

[ 

| Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[ | No 

Reason for board action 

Initials 

. 

| 

1 

Initials 

Member, Ll Yes 

Cl No 

Initials 

Member: Ll Yes 0 No 

Initials 

| 

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, iI 48908 by June 30. 

i 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[| Exemption Request Denied 

{1 Exemption percent modified from 

% to 

% 

Record of vote - Board or three member commitiee of board

Michigan Department of Treasury 

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 a Tax Tribunal 

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

RR [=p CC 

T\/ BED 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

= 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Piease Print or Type) 

92 8 

9 0 24 

Richard B. Rineer 

of 

Township or City 

: 

County 

Frankfort 

Benzie 

By 

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

N 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

10-51-180-004-00 

404 Parkview Lane 

Protested Item 

[| Assessed Value 

 [¥] Tentative Taxable Value 

— 

| 

-Glassifieation—-|-_}-Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

party 

4 

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

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$189,000 

$225 

$298,700 

2024 

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 effect that a particular 

classification has on that property's status as 

a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessmant roll 

Industrial (Improved) 

Classification should be (check one of the following): 

] Agricultural 

[x] Industrial 

1 Timber Cutover 

[J Utility (Personal Property Only) 

[] commercial 

[| Residential 

[| Developmental 

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 lecal school operating tax for qualified agricultural 

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 WillLS FOR HOMEQWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

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

denied) 

exemption requested) 

0 

0 

4. REASON FOR PROTEST 

‘| State reason(s) for protest of assessed value and/or the tentative taxable value andlor dzssification and/or qualified agricultural property exemption 

Not even close. Please explain "New Construction, Market Adjustment.

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Richard B Rineer 

| 

| 8921 Narrow Gauge Rd 

Beulah, MI 49617-9772 

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