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Levinson.pdf

Mark Levinson, Petitioner V Township Of Waterford, Respondent · 24-004024-TT

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Page 1

RECEIVED 

| 

OCT 1 02024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. 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 

y 

/ 

) 

M.I. 

Last Name/Company Name 

osc 

[ev 

vso 

[evinson 

Mailing pr ress 5 5 Pi of Rural Route) 

L 

JR 

Lan 

City or Town 

State 

ZIP Code 

P 

Glo ter Eoed 

7) 

Yp3 2% 

Telephone Number 

Fax Number 

5 

Oc 

AT 

ps2 

AEN 

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

oe) JZ feces 

SRLEVT Y/E gma. 

cam 

Section 2: Petitioner’s Atiorneyiauiharized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax-Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

| [7] ves* 

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.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[0 True Cash and Taxable Value 

i Exemption 

[0 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Quaiified Agricultural Exemption; 

Section 5: Explain the Reason for this Appeal 

Mark 

Lavngon (oon) 

hy 

olisab led and 

hag 

o- 

): mived 

WN Capt 

; 

as 

Fhe 

only dln 

~ 

of the hovst. Sheila Lov hgon presently 

[ives 

at 

330 

Pence ross 

Ploc cd and 

(J 

0A 

Wha tHe 

as 

hs mothar and 

Care Fee kr 

He previessly rol net have 

to 

fay 

Jo xe § 

oh 

his 

haus 

th 

Foc ming fon 

as 

he wos 

9 Ven 

on 

Poverty 

exe mphon Stee 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Jdoa3 +Jdoay 

2 

Did you protest the assessment at a Board of Review (BOR)? [0] Yes 

i] No 

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

O July 

[J pecember 

If No, check the applicable reason(s): 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O 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 Uncaibing

Page 3

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: 

W=18-23-4313%-004 

Classification of Property: 

Real 

Perso 

(check one) 

Agricultural 

Commercial 

Industrial 

Res iepal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Jil, 59.0 

[L1,110 

JA50,000 

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

JAS, 000 

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

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)? 

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

Parcel Identification Number: W ~l 

~ a 3 

B 3 3 q = 0 - 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

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 

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?

Page 4

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? 

Oves 

Ono 

IP dant 

ne vs 

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

A 

ves 

J 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 

Petitiol 

of 

Attorney/Authorized R 

Bresentative’s Signature: 

Isl J 7] ont— 

4

Page 5

Township of Waterford 

July/December Board of Review Changes 

for 2024 Assessments 

Parcel Number: 

~~ W -13-23-328-006 

Property Address: 

3627 ELIRA LN 

LEVINSON, MARK 

3627 ELIRALN 

Poverty Exemption: 

Denied 

WATERFORD 

Mi 

48328-2310 

Gurrent-NAssessed Value: 

ER 

20 

— 

Corrected Assessed Value: 

111,520 

Current Taxable Value: 

111,110 

Corrected Taxable Value: 

111,110 

Current PRE %: 

%100 

Corrected PRE %: 

%100 

PRE = Principal Homestead Exemption 

Reason/Comments: 

Incomplete Application 

The Board of Review has considered the Poverty Exemption Application submittéd on the property listed above and has 

made the above decision. 

Further appeal of Poverty Exemption and most other Valuation Changes may be made to the 

Michigan Tax Tribunal WITHIN 35 DAYS of the Board of Review decision and hearing. You must file a Petition to initiate a 

new appeal with the Michigan Tax Tribunal. 

Petition forms are available from the Michigan Tax Tribunal website: 

www. michigan.gov/taxtrib 

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Mictlgan Tay 

Tribunal 

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“Township of Waterford £72 BT 

Board of Review

Page 6

Shale Levinson 

Mrs. Paula F. Levinson 

320 Pencross Pl 

Louisville, KY 40223-5572 

LOUISVILLE KY 400 

7 OCT 2024 PM 2 L 

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Michigan Tay Tr banal 

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P.O. Bor 30232 

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