05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.aa352c94-9e88-4601-87f0-a921fd6a6578.pdf
Daniel R Schwartz, Petitioner V Township Of California, Respondent · 25-003332-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-003332 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of California (BRANCH) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Erica M.I. D Last Name Ewers Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1048 Campbell Rd City or Town Quincy State Michigan ZIP Code 49082 Telephone Number 517-639-9074 Fax Number E-mail Address ewersed@dmcibb.net Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal 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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Exhibit A - Pg 1-3 2025 Notice of Assessment & March Board of Review Petition Exhibit B - Pg 1-3 2025 Record Card prior to March Board of Review Exhibit C - Pg 1-5 2025 Record Card after March Board of Review with sketch & images Exhibit D - Pg 1-2 2025 Valuation Report and Notes Exhibit E - Pg 1-2 Class CD cover sheet from 2014 Marshall & Swift Cost Manual & Electric UIP Exhibit F - Pg 1-2 2025 Residential Land & ECF Studies The original house was torn down in 2022 and a new one was started. The home was put on the role for 2023 as 70% functional and 90% good. No additional value was added for the home for 2024. For 2025, the home was taken to 100% functional; 2 story portion to 75% due to upstairs not completed; and the overall depreciation at 88% due to used materials. New construction of a modern English home would start at a Class C and go up but due to Amish homes not having all the amenities of an English home I classed the new home as a CD. As noted on the record card and valuation report, the plumbing, heating & cooling, electrical, and septic have all been removed. A wood stove was added back in as that is how they heat their home. Exhibit E, shows a Class CD home is priced with 100-amp electrical service based on 2014 Marshall & Swift cost manual. Based on UIP for electrical a Class CD 100-amp service adds $5.24 per sq ft in value to the home. Thus as noted on the bottom of page 2, Exhibit E this amount has been deducted and is how the amount on the record card was arrived at. The barns were constructed in 2023 and put on the role in 2024 and valued at 78% good for 2025 due to used materials. The Residential land value and ECF were applied to this parcel using the rates that were applied to the rest of the residential properties in California Township. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes If yes, check which BOR Petitioner attended: March If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? N/A IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? N/A Under what statutory section was the Taxable Value uncapped? N/A
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? No If Yes, check which BOR Petitioner attended: List the date the BOR denied Petitioner’s Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR? No If Yes, check which BOR Petitioner attended: Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 160-003-300-010-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: $87,434 Current Taxable Value as established by the BOR: $80,299 What do you believe is the fair market value (also known as True Cash Value)? $174,868 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. $87,434 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. $80,299 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Erica D. Ewers