01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.8d8b6a82-4f27-42f8-9d56-87478fccd9c9.pdf
Eleticia Qualls, Petitioner V Township Of Goodland, Respondent · 25-003068-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Eleticia M.I. Last Name/Company Name Qualls Mailing Address (No., Street, P.O. Box or Rural Route) 21521 Snow Ave City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 3136001378 Fax Number E-mail Address e1984Q@skilserv.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Glen M.I. Last Name Qualls Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 3075 N. Blacks Corners Rd. City or Town Imlay City State Michigan ZIP Code 48444 Telephone Number 810-869-3002 Fax Number E-mail Address glen@BugMag.net Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3075 N. Blacks Corners Rd.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Imlay City Michigan 48444 Taxing Authority (City or Township) Township Of Goodland (LAPEER) County Lapeer Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal In 2023, the Goodland Township Assessor added 3 "cargo contarners" to the land section instead of the Improvements section. Assessor placed an arbitrary value of $5,000 each (total $15000), without any basis and in fact this was several times higher than they cost. That assessment was appealed to the Township's Board of Review in 2023 and they decided the value was to be set at $500 each for a total of $1500. The Board of Review further adjusted the Taxable Value $750. Neither party appealed that decision. However, for the assessor ignored the Board of Review ruling in assessing taxes in 2023, 2024 and 2025. The 2025 Taxable Value exceeds the legal limit also for another unfounded tax increase in 2021, now subject to review in the Michigan Court of Appeals. In 2025, a new Board of Review, under a new township administration, made minor adjustments in both Assessed Value and Taxable Value but the latter still exceeds the legal limit. Said "cargo contarners", more correctly shipping containers are the epitome of portability, are not in any manner attached or affixed to the land and are the personal property of another. Section 6: Jurisdictional Issues Year(s) you are appealing: 2023-2025 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 44-009-007-022-00 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 299187 Current Taxable Value as established by the BOR: 83574 What do you believe is the fair market value (also known as True Cash Value)? 400000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 200000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 71598 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ glen qualls