Kricher.pdf
Albert R Kricher Petitioner V Township Of Richland Respondent · 26-002251-TT
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RELiviY MAY 06 2026 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 / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e. Board of Review Decision or other notice) with this petition, if applicable. Ifyou do not submit this document, you may be held in Section 1: Petitioner’s Contact Information Company Name Last Name/ LLY 0 % Ci SF Huon MTT to send all correspondence via email) = cher nter unless ence via email) “1 not el (= Section 3: Subjec mation *use the multiple parcel form for additional, contiguous parcels. If you are appealing more than one parcel, are they contiguous or adjoining? [| Yes* [ml] No** nd all correspond 2m How many parcels are you appealing? **|f No, you must file separate appeals for each parcel Property Address (No., D City or Town O S 4
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the ealin J True Cash and Taxable Value following you are a (check all that apply) 5) Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal ; 1 Pre erty Nasal been divided 1a approx. 50 Years. Mother pacsed awa Veavina 2 children ina Wi and a ‘east admost Te wal “aaveaae ta a coll House. woes attached to oper F he £ Lion + Sooke Vouse wLoas sold . House ae oD ton +he pro ox as one Lot. Title insurance, messed, wp Bt, k Nouse. Was sold » put Prog hy + house. to qe ther Tr YeoX almost year to aet i asyreat J Theee, eh \dren apt almost ¢yual poveels. in « cow. 5) childs arcel 15 29.59 oaevxes Yaable, value 30 31% ro fp pavee\ 18 3% 29 acres taxable value 20 54 es Section 6: Jurisdictional Issues LL, Did you protest the assessment at a Board of Review (BOR)? ves CI No If Yes, check which BOR you attended: $< March [ml] July [m] December If No, please check the applicable reason(s): Od Not required to attend | Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order a Appealing within 35 days of receipt of Notice of Uncapping 8) Other - ———— If you checked “other” above, explain: Ye
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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 Number: Fy] _ 13 - Q- QA3- yod3-~ OOD Classification of Property: Real] Personal [J (check one) Agricultural. Commercial] Industrial 1 Residential J ~~ Timber-Cutover [1 Developmental (0 Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: B iew: by the Board of Review: 10a = [lb 9 < 24 What do you believe is the fair market value (also known as true cash ar | " 5 | p ’ 20.21% daxgele Value on adioining & proper bres What do you believe is the assessed value? (multiply true cash What do'you believe isthe taxablé value? [cannot exceed value by .5) assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [J ves 3 no If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signatu I'€ *Required Petitioner or Attorney/Authorized Representative’s Signature: 151 Qed [ii ioting Edler Hepes [facets Carcandst
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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 Parcel Code \5 22-12-2-23-1003-002 1. ASSESSED VALUE Disposition, by Board of Review. The Board of Review must state the reason for its action below. Denied O Assessed Value Changed From: 109,900 Ta, [ ] Record 6f Vote - Board or three member committegsof board Chairperson: [] YES IH wo QI Aare of ves 1 no Member: A ves O no BY Inltials Initials | Her foyist Ey ol Cc ke ng Reason for Board Action: NO evidence subs iv If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be lappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. 7 ’ Tentative Taxable Value Changed From: 71,709 To: Denied a (See attached L-4035A) Record of Vote - Board or three member committee of board. Chairperson: [] ves vi ON of es Od > Member: [ff ves [J no bY [Initials Initials Initials Reason for Board Action: vi = Mo [ZANT a, ATA Salone tel +o Wis t€y C change. If you disagree with 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 PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 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. O Denied O Classification Changed From: 102 To: Record of Vote - Board or three member committee of board. Chairperson: [| Yes [J] No——— Member: [] ves [] NO ——— Member: J yes [] NO—— Initials Initials Initials Reason for Board Action: f you disagree wilh the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing MI 48909, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
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Michigan Department of Treasury 0) 618 (Rev. 12-25 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 unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) KRICHER ALBERT - ¢ <7 a 4a Township or City County Year of Appeal RICHLAND TOWNSHIP Saginaw 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 property: Property Identified (Parcel code required. Property address & legal description optional) : -12-2-23- a BEG AT APT ON E & W 1/4 LINE OF SEC 23 WHICH IS 2392.73 FT S 87°57'00" W OF E 1/4 22-12-2-23-1003-002 CORN OF SEC 23 TH S 87°57'00" W 221.35 FT TH N 00°02'05" W 2634.29 FT TH N 87°54'15" E 654.63 FT TH S 00°00'40" E 2434.72 FT TH S 87°57'00" W 265.17 FT THN GEDDES RD 00°00'40" W 74.87 FT TH S 87°57'00" W 167 FT TH S 00°00'40" E 275 FT TO POB - 37.26 ACRES SEC 23 T12N R2E SPLIT/COMBINED ON 01/31/2024 FROM 22-12-2-23-1003-000; * Protested Item [1 Assessed Value [J Tentative [J Taxable Status [1 Classification O qualifed Agricultural Taxable Value (exemption) Property Exemption 1. PROTEST OF ASSESSMENT Complete this section for a protest of assessed value , including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Amount Owner's Estimate of True Cash Value (Market Value) 109,900 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value REASON: [0 value of Losses [0 Value of Additions [0 Poverty Exemption [0 Uncapping % 3. 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 assessment roll: 102 Classification should be: (Please check one of the following) OO Agricultural O Industrial [J Timber Cutover [] Utility (Personal Property Only) O commercial [O Residential Opevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY Tf the assessor has denied or changed the percentage of the exemption from the 18 mills of local 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 MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) [Percent qualified agricultural exemption requested by Owner: (Enter 100 if full lexemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative Taxable value and/or classification and/o; Qualified agricultural property exemption. -
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Approved, SCAO
JIS CODE: LET
STATE OF MICHIGAN
FILE NO.
PROBATE COURT
LETTERS OF AUTHORITY FOR
25-\LUS
DE
COUNTY OF SAGINAW
PERSONAL REPRESENTATIVE
Estate of Albert Robert Kricher,
Jr., Deceased
TO:
Name and address
Telephone no.
(989) 233-5595
Gregory P. Kricher
1361 N. Miller Road
Saginaw, Michigan 48609
ul
)
2025
You have been appointed and qualified as personal representative of the estate on
Date
You are authorized to perform all acts authorized by law unless exceptions are specified below.
[
1 Your authority is limited in the following way:
[ 1You have no authority over the estate's real estate or ownership interests in a business entity that you identified on
your acceptance of appointment.
[
1 Other restrictions or limitations are:
(Afhese letters expire:
\) ar
Date
Ly
1
24
§
fdad {dic
Facid
i
Date
~Judge-(formal-proceedings)/Register (informal proceedings)
~Barno.
SEE NOTICE OF DUTIES ON SECOND PAGE
ZOLTON LAW OFFICES
Darrell R. Zolton
P45626
Attorney name (type or print)
Bar no.
6420 Normandy Drive
Address
Saginaw, Michigan 48638
(989) 792-1111
City, state, zip
Telephone no.
| certify that
| have compared this copy with the original on file and that it is a correct copy of the original, and on this date,
these letters are ih full force and effect.
Date
Deputy RegisterPage 7
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