Hanvey (2).pdf

Township Of Marion, Petitioner V City Of Howell, Respondent · 24-003829-TT

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RECEIVED 

Cal 

AUG 07 2024 

Ra 

he Ey 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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 Agricuitural 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 

ROBERT 

W 

 [HANVEY 

Mailing Address (No., Street, £.0. Box or Rural Route) 

2877 W. COON LAKE ROAD 

City or Town 

State 

ZIP Code 

HOWELL 

MI 

148843 

Telephone Number 

Fax Number 

517-546-1588 

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

SUPERVISOR@MARIONTOWNSHIP.COM 

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

} 

First Name 

M.L 

Last Name 

JOHN 

GORMLEY 

rte 

SORMLEY LAW OFFICES, PLC 

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

101 EAST GRAND RIVER AVE 

City or Town 

State 

ZIP Code 

FOWLERVILLE 

Mi 

48836 

Telephone Number 

Fax Number 

517-220-0232 

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

JOHN@GORMLEYLAW.ONMICROSOFT.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for Information regarding any contiguous parcels,

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

0 Eligible Manufacturing Personal Property (ESA) 

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 

These properties were purchased by the Township for the public purpose of protecting the Township’ 

s 

sewer and water systems REUs (taps assigned to the property) from purchase by a speculator at 

Michigan Tax Sale. 

After the REUs were assigned to the properties by the Township, the properties were transferred into the 

City of Howell under an existing Act 425 agreement. The Township REUs were subject to a twenty-year 

Special Assessment that still had several years of payments remaining, but due to the change of 

jurisdiction the Township could no longer assess the unpaid REU fees on the taxes. 

If the properties were purchased at tax sale by a private party, the past due balance would have been 

extinguished and remaining payments would be uncertain. 

The Act 425 agreement provided for a waiver of capital charges for up to 400 sewer REUs if the property 

came into the City. The City has disputed that claim and we are still negotiating a resolution. 

As soon as we resolve the issue with the sewer REUs and the right to capital charges with the City, the 

Township will determine the next steps with regards to the property’ 

s continued ownership by the 

Township and potential future uses. 

At this point, the property is being held by the Township for a public 

purpose and is not listed or marketed for sale. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[]No 

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

march 

[] July 

[J oecember 

if No, check the applicable reason(s): 

0 Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

[Ml] 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

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 parcel form for additional, contiguous parcels. 

Parcel identification Number: 

4717-01-200-004 

Classification of Property: 

Real 

Personal 

(check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Mm 

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

$ 205,800 

Current Taxable Value as established by the BOR: 

$ 205,800 

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

$ 411,600 

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

0 

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

0 

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) 

| 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commerclal 

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?

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 Exemptlon of at least 50% as of the date of the filing of this petition? 

1 ves 

No 

Are you appealing 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 

$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. 

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 “required 

Petitioner or Attorney/Authorized Representative’s Signature: 

ya 

Marty

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

M.i 

Last Name 

ROBERT 

HANVEY 

Valuation Information: 

Parosl Nemes 

4 7 1 7-01 -200-005 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

$ 109,900 

Current Taxable Value as established by the Board of Review: 

$ 109,900 

What do you belleve Is the falr market value {also known as True Cash Value)? 

$ 218,800 

Divide the falr market vaiue by 2 and enter here, This Is your contention of Assessed Value (also known as State Equalized Value), 

0 

Tf your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

0 

Valuation information: 

Parcel Number: 

ClassHlcation of Property: 

Real 

Parsonal 

{check one) 

Agricultural 

Commercial 

~Indusirial 

Residentlal 

Timber-Cutover 

Developmental 

Wiility 

(check one} 

wv, 

1 

Current Assessad Value (also known as State Equalized Value) as established by the Board of Reviaw: 

Current Taxable Value as established by the Board of Review; 

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

2024 BOARD OF REVIEW DECISION 

03/26/2024 

05:04 PM 

FROM 

CITY OF HOWELL 

PETER AUGOSTINO - ASSESSOR 

611 E GRAND RIVER 

HOWELL, MI 48843 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

4717-01-200-004 

LUCY 

MARION TOWNSHIP 

SEC 

1 T2N R4E TWP OF MARION NOW CITY OF HOWELL, 

2877 W COON LAKE RD 

BEG AT PT N00*52'04"W 628.14 FT FRE 1/4 COR SEC I, TH 

HOWELL, MI 48843-8937 

N56%32'34 "W 1986.91 FT, TH N0O0O*51*13"W 1606.70 FT, TH 

N88*(8'33"E 322.54 FT, TH S00#52'09"E 203.60 FT, TH 

N89*05'19"E 164.16 FT, TH S00*52'09"E 90 FT, TH N89*05'[9"E 

135.45 FT, TH S00*51'41"E 543.58 FT, TH $89*08'{9"W 208.70 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 4717-01-200-004 

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

Board of Review Comments 

VALUE REDUCED TO REFLECT WETLANDS ON PARCEL. EXEMPTION DENIED DUE TO NO PUBLIC USE 

2024 

ORIGINAL ASSESSED VALUE 

930,000 

| 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

205,800 

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

2024 

ORIGINAL TAXABLE VALUE 

930,000 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

205,800 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free lo 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://Awww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

2024 BOARD OF REVIEW DECISION 

03/26/2024 

05:04 

PM 

FROM 

CITY OF HOWELL 

PETER AUGOSTINO - ASSESSOR 

611 E GRAND RIVER 

HOWELL, MI 48843 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

4717-01-200-005 

LUCY 

MARION TOWNSHIP 

SEC 

1 T2N R4E CITY OF HOWELL, COM E 1/4 COR SEC I, TH 

2877 W COON LAKE RD 

N00*52'04"W 122.81 FT TO POB, TH ALG FOLLOWING 10 

HOWELL, MI 48843-8937 

COURSES: 889*11'49"W 233.96 FT TO PT CURVE, TH 178 FT 

ALG ARC OF 557 FT RAD CURVE RIGHT CEN ANG 

18*18'37"CHD MEAS 177.25 FT BRG N81*38'52"W TO PT 

TANG, TH N72*2933"W 204.63 FT TO PT CURVE, TH 167.79 F 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 4717-01-200-005 

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

Board of Review Comments 

BOARD HAS DENIED EXMEPTION APPEAL DUE TO THE PROPERTY HAVING NO PUBLIC USE, THE BOARD DECIDED TO LOWER THE VALUE DUE TO 

WETLANDS AFFECTING THE PROPERTY, 

2024 

ORIGINAL ASSESSED VALUE 

525,600 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

109,900 

| 

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

2024 

ORIGINAL TAXABLE VALUE 

525,600 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

109,900 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TOWNSHIP OF MARION: ROBERT HANVEY 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24- 

CITY OF HOWELL 

, 

Respondent(s) 

PROOF OF SERVICE 

ROBERT W. HANVEY 

states that on JULY 29, 2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the VALUATION/EXEMPTION 

APPEAL 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

CITY OF HOWELL 

PETER AUGOSTINO, ASSESSOR 

611 E. GRAND RIVER AVE 

HOWELL, Ml 48843 

TranInfo:G60f 

25767234-1 

08/01/24 

Chi: 

13015 

Ant: 

$225.00 

1D: 

MARTON TOWNSHIP 

Jl 

A) Janney 

[Signature of person who is sefying/mailing copy] 

ROBERT W. HANVEY 

[Print/type name of person serving/mailing copy]

Marion Township - GENERAL FUND 

13015 

MICHIGAN TAX TRIBUNAL 

7/29/2024 

971-000 

- EQUIPMENT& LAND:971-9 

APPEAL OF 1D# 4717-01-200-004 & 4717-01-2 

225.00 

CASH - GENERAL - 

APPEAL OF ID# 4717-01-200-004 & 4717-0 

22500

Marion Township 

2877 W. Coon Lake Rd. 

Howell, Mi 48843 

www.mariontownship.com 

quadient 

FIRST-CLASS MAIL 

= 

IMI 

$000.97°¢ 

07/29/2024 ZIP 48843 

¢ 

043M31230810 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING, MI 48309 

4830987732 

BOBO 

an aE 

I 

Le LS BTL 

US POSTAGE

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