Masters.pdf

Christopher A Masters, Petitioner V Township Of McMillan, Respondent · 24-003400-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

cig 

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 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 

Christopher 

A 

Masters 

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

7272 Blue Lake Rd. 

City or Town 

State 

ZIP Code 

Twin Lake 

MI 

49457 

Telephone Number 

Fax Number 

616-283-2796 

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

chris.masters@promachbuilt.com 

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

] 

First Name 

M.L. 

Last Name 

Joel 

Baar 

mt 

Baar & Lichterman, PLLC 

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

3140 Division Ave. SW 

City or Town 

State 

ZIP Code 

Grandville 

MI 

49418 

Telephone Number 

Fax Number 

616-965-2221 

616-438-9741 

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

joel@baarlegal.com 

Section 3: Subject Property Information 

How many 

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

parcelsare you | [] vest 

[] No** 

appealing? 

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

*f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

{3 True Cash and Taxable Value 

O Poverty Exemption 

[ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[1 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 

All 3 contiguous parcels were purchased on the open market at an arms-length 

transaction for $142,800.00 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[J No 

If Yes, check which BOR you attended AND attach the BOR decision: [J] March 

[] duly 

*[[] December 

If No, check the applicable reason(s): 

Not required to attend 

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 

O Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

see attached for all 3 parcels 

Classification of Property: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Reat 

Personal 

{check one) 

a 

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?

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? 

O Yes 

Xl No 

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

O Yes 

X 

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. 

ttorney/Authorized Representative’s Signatyre: 

Isl 

-N/ [Sen {Psst 

)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

ML 

Last Name 

Christopher 

A. 

Masters 

Valuation Information: 

Parcel "ee 418-003-001 -01 0-01 1 0 

Classification of Property: 

Real 

Personal 

{check one) 

1 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$82,500.00 

Current Taxable Value as established by the Board of Review: 

$82,500.00 

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

$120,000.00 

Divide the fair market value by 2 and enter here, This is your contention of Assessed Value (also known as State Equalized Value). 

$60,000.00 

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

Valuation Information: 

Parcel Number: 48-003-001-011-0600 

Classification of Property: 

Real 

Personal 

(check one) 

“ 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utllity 

(check one) 

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

$10,000.00 

Current Taxable Value as established by the Board of Review: 

$10,000.00 

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

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 

ML. 

Last Name 

Christopher 

A. 

Masters 

Valuation Information: 

Parcel Number: 48-008-001-010-0620 

Classification of Property: 

Real 

Personal 

(check one} 

vi 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

$9,600.00 

Current Taxable Value as established by the Board of Review: 

$9,600.00 

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

$10,800.00 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value}. 

$5,400.00 

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

Valuation Information: 

Parcel Number: 

Classification of Property: 

Real 

Personal 

{check one) 

¥] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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)?

— 

Poi 4 

Petition to Board of Review 

1-4035 

This form 1s 1ssued under the authonty of P.A. 206 of 1803, as amended, Filing 18 voluntary. however you may not appeal to the Michigan Tax Tribunal 

of tha State Tax Convnission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[owner's Name (Piesea Print or Typo 

Potitionior's Name {if Other 

than Owner. Please 

Ping or Type) 

Chest ogher Masts 

q 

Lg 

7 

Col 

TPR 

nee, 953, 

"Me Millen 

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

agricultural property exemption of the following described property: 

| Property ientiied (Parosi code requuned. Property address & logal desunpton optional) 

| HB -003~co\-0Olk Cor 

; 

h 

- 00%-00}-0\0- OO 

{ 

Q03-GO1-O\0-0670 

Protested Item 

Assessed Value 

iE Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

1. PROTEST OF ASSESSMENT 

Property Exemption 

{Complate this section for a protest of aesessed value and/or tentative taxable value) 

I 

{7} commerciat 

[Yl Residential 

[7] pevelopmentai 

Assersed Amount 

CATE, 

CashVaiue 

| Tenggtve 

Taxable Velo 

Year 

i! 

rpm 0,070 

U7, 

Boo 

LY 

142, B00 

2073 

| 

2, PROTEST OF CLASSIFICATION 

(Compiata this saction for a request 10 change the classification. The Board of Review must make thelr decision regarding classification m 

accordance with Section 211.34¢ 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 homeowners principal residence or qualified agroultural property.) 

Classification of property on this year's assessment roll 

1 

i 

Classification should be (check one of the following): 

} 

f 

7 Agricuitural 

J industrial 

(J Timber Cutover 

[J utiity (Personal Property Only) 

| 

j 

f 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{tf the aesessor 

has dented or changed 

ths percantage of the exemption from the 18 mils of local schol of 

rating 

tax for 

d 

agnoultural 

property, the awner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS No A EORTY TO 

afar ORACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESID ENCE PROPERTIES.) 

Potoont quaifiad agrculiural exemption granted by 

(Entsr 

0 Hf 

exemp! 

4 

}oakfied agriouttural Gxemplion equsstod by awmor (Erter 100 1 

al 

4, REASON FOR PROTEST 

[stats reasants) for protost of assessed veluo andlor the tentative taxable valize and/or dassiiaton andor guaiied agroaurel 

exsmption 

T 

belve 

the propecty To 

cver 

aly 

and 

Le lrg

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incomorate & copy of this form and the assigned number in the Board of Review minutes. 

[Petton Numbar 

Pargol Code 

! 

a 

4g-w3~m-0fl- QLD 

j 

1. ASSESSED VALUE 

{ 

 Dispostion by Board of Review, The Board of Review must state the.reasondor ite. action.balou.... 

{ 

Denled 

[7] Assessed Value Changed From i 

lo] 

{Recor of vote - Board or three member committee of board 

{ Chairperson: vf Yes [No 4B 

Member: ves [no 

aL. 

oa 

Member: [7] Ves On 

Reason 

for board acton 

J 

| 

= 

[3c (2, dea ed _+he 

Pefriion are prote st g<f he Pot tore 

vd 

LT) 

fovide 

a 

CPV 

se 

-£ 

her 

Aa 

ve 

sd 

mm 

@.. 

g of be BY 

roc, Gomnoska value, you may appeal w& decision ime a 

patition with the 

Michigan Tax Tribunal at P,0, Box 30232, Lansing, MI 48909. Commercial Real, Industrial Res, Developmenta) Real, Commercial 

Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricuftural Real, Residential Real, Timber-Cutover Real and Agricuttura) 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribuna! form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at wewmichigan.govitaxtrib. 

2, TENTATIVE TAXABLE VALUE 

Dizposition by Board of Review. The Board of Review must state the reason for Its action below. 

i 

Denied 

[| Tentative Taxable Value Changed From 

to 

| 

Record of vote - Board or thise msmbor committee of boarg 

i 

Chairperson: [7] Yes [No £4/3 

Member: 7 ves Mine 

V4 

Member; Aves Dine (Z 

| 

Initials 

A 

Initiale 

Initials 

| 

Reason for boars action Sa me As 

go ssessed 

. 

ol 

3. CLASSIFICATION 

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

Joenied 

[7] Classification Changed From 

to 

[Recor of vote - Board of three membor committeo of board 

bY 

Chairperson: 

[_] Yes [JNo re 

Member: [] Yes [No 

Member: { 

JYes [No 

== 

H 

Tnitiats_ 

| 

1 

i 

t 

Initials 

Reason for board action 

if you disagree with the daclsion of the Board of Review regarding classification. you may appeal by sending Form 2167 to the Stats Tex Commiesion 

at P.O, Box 30471. Lansing. Mi 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review, Tha Board of Review must state the reason for fis action below, 

1 Exemption Request Denled 

[[] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee 

of board 

Chalrperson:[_} Yes 

[_] No —— 

Member: |] Yes [|No 

sae 

Member: [ves [INo i 

Reason for board action 

be

RECEIVED 

MAY 81 2024 18:8 

MICHIGAN TAX TRIBUNAL 

BAAR & LICHTERMAN 

Joel W. Baar 

ATTORNEYS AT LAW 

Michael G. Lichterman 

3140 DIVISION AVE SW 

Kris N. Johnson 

GRANDVILLE, MI 49418 

Hannah M. Recknagel 

Telephone: 616-965-2221 

Fax: 616-438-9741 

May 31, 2024 

Michigan Tax Tribunal 

2" Floor, MTT 

2407 N Grand River Ave. 

Lansing, MI 48906 

Re: 

Property Tax Appeal Petition 

Our File No. 24-125 

Dear Sir or Madam: 

Enclosed please find a Property Tax Appeal Petition form and our check in the amount of 

$175.00 for filing fee. 

Thank you for your assistance in this matter. 

If you have any questions, please do not 

hesitate to contact me. 

Very Truly Yours, 

(FB (WWM Sirsnv- 

Bonnie Sytsma 

Legal Assistant to Joel Baar 

Enclosures 

c¢: Christopher Masters (via email) 

McMillan Township Assessor

Baar & Lichterman, PLLC 

' 

. 

' 

: 

6795 

05/31/2024 

Michigan Tax Tribunal 

Masters 24-125 

175.00 

Checking 

Masters 24-125 

175.00

| hp. 

3140

“Grandvi

Michigan Tax 

2nd Floor, 

2407 N Grand R

Lansing, MI 

EH TT 

UT 

EY

← View full record