01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.70c790cd-b7b8-4387-b432-bf5b9c0b9b15.pdf
Roman Yousof, Petitioner V City Of Birmingham, Respondent · 24-004136-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 Roman M.I. Last Name/Company Name Yousof Mailing Address (No., Street, P.O. Box or Rural Route) 277 E 14 Mile Rd. City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 248-880-7531 Fax Number E-mail Address Roman.Yousof@Gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address 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? No *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] 275-277 E 14 Mile Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR birmingham Michigan 48009 Taxing Authority (City or Township) City Of Birmingham (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) Disabled Veterans Exemption Section 5: Explain the Reason for this Appeal Roman Yousof 275-277 E 14 Mile Rd Birmingham, MI 48009 12/2/24 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 Subject: Appeal for Full Principal Residence Exemption (PRE) on Property Located at 275-277 E 14 Mile Rd, Birmingham, MI To Whom It May Concern: I am writing to formally appeal the determination of my Principal Residence Exemption (PRE) for the property located at 275-277 E 14 Mile Road in Birmingham, Michigan. As a 100% disabled Marine Corps veteran, I respectfully assert my eligibility for a full tax exemption on this property under MCL 211.7b, which provides relief for disabled veterans who own and occupy their principal residence. The property is a duplex with a single tax identification number. I reside in Unit 277 as my principal residence, occupying over 50% of the building. Unit 275 is primarily used as a guest residence but is occasionally rented as a short-term rental. Despite the secondary use of Unit 275, the building’s majority use is as my permanent home, fulfilling the legislative intent of the exemption. Key Points Supporting My Appeal: 1. Unified Tax Identification Number: The property has a single tax parcel ID, and Michigan law does not require partitioning the exemption for separate units within a single parcel. Therefore, the exemption should apply uniformly to the entire property. 2. Majority Use as Principal Residence: I occupy Unit 277 as my permanent residence, which constitutes the majority of the property’s use. The occasional short- term rental of Unit 275 does not alter the primary residential nature of the property. 3. Legislative Intent and Practicality: The intent of the PRE for disabled veterans is to provide comprehensive relief to those who have served. Requiring apportionment of the exemption contradicts this purpose and creates unnecessary administrative complexities for the taxing authority and property owner. 4. Precedent Favoring Full Exemption: Similar cases involving multi-unit properties with a single tax ID have resulted in the entire property being granted the exemption when the majority use aligns with the owner’s principal residence. I have included documentation supporting my claim, including evidence of my 100% disability status, proof of property ownership, and records showing my primary use of Unit 277 as my residence. I kindly request that you review this appeal and approve the full PRE for the entire property. Thank you for your attention to this matter. If further information or clarification is needed, please do not hesitate to contact me at 248-880-7531 or Roman.Yousof@Gmail.com. Sincerely, Roman Yousof Section 6: Jurisdictional Issues Year(s) you are appealing: 2014 Did you protest the assessment at a Board of Review (BOR)? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend 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: Classification of Property: 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 (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Roman Yousof 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? Yes 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.