Amended MTT Docket 25-002601.pdf
Mary Ann Galazka, Petitioner V City Of Warren, Respondent · 25-002601-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSiNG AND REGULA丁ORY AFFAIRS LANSING PROPERTYTAXAPPEAしPETITIONFORM VAしUATION/EXEMPT!ON/CLASSIFICATIONAPPEAL Do not use踊s form to appeaI P「incipal Residence Exemption, Qua圃ed Ag「icuItural Exemption, Special Assessment, Or Non-Property tax disputes. PursuanttolVlichiganTaxTribunaIRu e(TTR)279,yOuMUSTsubmitacopyof請eno髄cegivingriseto請eappeaI (e.g.BoardofReviewDecisionorNot CeOfUncapping)with伽isSmallCIaimsPetition,ifappiicabIe.1fyoudonot Submit踊sdocument,yOumaybeheldindefault. Section l : Petitioner’s Contact lnformation 戸i鴫沸Na調e M工 しastName/CompanyName Ma「yAm Gaiazka MailingAddress(No.,Street,P.O.BoxorRuraIRoute) 45259CassAve CftyorTown State ZIPCode 48317 Utica Mi Te-ephoneNumbe「248_221_8175 E・IT胞iIAddress(donotenterunIessyouwantMTTtosendaI lcoけesPOndenceviae・maii) tmgalazka@yahoo.com Section2:Petitioner,sA此Omey/AuthorizedRepresentative’sContactInfb「matio調 声irstName 肋.i. しastNa同e FirmName(ifany) 舶aiIingAddres合(No.,Street.P.0.BoxorRuraIRoute) cityorTown State ZIPCode TeIephoneNumber ∈maiiAddress(donotente「LInlessyouwantMTTtosendaIIcorrespondenceviaemail) Section3:SubjectPropertyInformation How観any Ifyouareappeaiingmo「ethanoneparceI,aretheycontiguousoraqjoining? pa「ceIsa「eyou 口Yes★ □No癌 appeaIin9? 当fyes,uSeamultipleparceifo動nforinformationregardinganycontiguousparcels. 1 叩f“no,youmuStfileseparateappealsforeachnon-cOntiguousornon.aqjoiningparcelo「youw細bedefaulted. Prope轟yAddres8(No.,Street,City,ST,ZIP)[lfmultipIe,Iistfirstproperty’saddres劉 TaxingAutho「ity(CityorTownship) co競れ旬
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STATE OF MICIⅡGAN DEPARTMENT OF LICENS冊G AND REGULA丁ORY AFFAIRS LANSING Section4:IssuesBeingAppeaIed〈checkaI"thatapply〉 圃TrueCashandTaxabIeValue 口PovertyExemption □TaxabieVaIueOniy(Calculation) □DisabiedVete「ansExemption □uncappingofTaxabieVaIue □副gibleManufacturingPe「sonalProperty(ESA) □Exemption什omTaxation(O請erthanthedenialofa □cIass師cati°n Principa章Residenceo「Qua傭edAg「icultu「alExemption) Section 5: Ex Iain the Reason forthis A AMENDED 8/1/2025 BASED ON JUR看SDICTIONAL CLAR!FICAT!ON FROM MTT The property was purchased on Ap「i= l , 2023, fo「 $173,000, rePreSenting the fair market value as defined by the Michigan Generai Property Tax Act. However, the 2025 assessed and taxable values do not align with this ma「ket value o「 with similar PrOPe舶es in the area軍 The average SEV-to-SaIe price ratio fo「 the City of Wa「「en was 43.6%, and median was 44.7%事COmPared to 75% fo「 the subject property. Updated 2025 VaIue Caiculations > 2024 to 2025 TCV increase: -0.27% (Per City va!ues for this property) > Corrected 2024 TCV: $173,000 x O.87 = $150,510 > Co「rected 2025 TCV: $150,510 × 1.0027 = $150,916 > 2025 AV (50% ofTCV): $75,458 > 2025 TV (Same aS AV): $75,458 tSection 6: Jurisdictional Issues Year(S)youareappeaIing: 2025 Didyouprotest伽eassessmentataBoardofReview(BOR)?圃Yes □No lfYes,CheckwhichBORyouattendedANDattachtheBORdecision:HMarch □July □Dec○mber lfNo,ChecktheappIicabIereason(S): ロNotrequiredtoattond □A8SesSmentChangeNoticewasnotreceivedbyPetitioner □AppealingapurporfedCIericaIErrororMutualMistateofFact(ifyes,incIudeexpIana髄oninSection§) □Appealingwithin35daysofStateTaxCommissionOrder □Appea航gwithin35daysofreceiptofNoticeofUncapping DidyourequestapovertyexemptionattheBOR?□Yes 圏No lfYes,CheckwhchBORconsideredyourapplicationANDattachtheBORdecision:□MaI-ch □July □Decembe「 lfNo,eXpIainwhy∴.
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GRETCHEN W叩TMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULA丁ORY AFFAIRS LANSING Section7:Valuationlnformation叫eethemuItipIeparoeifb叩foradditioれal,COntiguouspa「cels. Pa「ce=dentificationNumber: 12-13-11-129-001 CIa8SificationofProperty: RealPersonal(checkoれe) 田 口 Ag肯ra-Commer。a’lndustria’Reside圃TimberCutover □ □ 圏 □ DevelopmentalUtiIity(Checkone) ロ ロ CurrentAssessedVaIue(alsoknownasStateEqualizedValue)asesta榔shedbytheBOR: $130ず000 Cu「「entTaxa馴eVaIueasestablishedby請eBOR: $130,000 Whatdoyoubeiieveis伽efairmarketvalue(alsoknownasT調eCashValue)? $150,916 的u脳plytheT調eCashValueby.5andente「here.Thisisyou「coれtentio'一OfAssessedValue. $75,458 一fyoube-ieve伽eTaxableValuedi請ersfromyourcontentionofAs縫seedValue,enteryOurCOntentionofTaxabIeValue. Same Section 8: Class師cation I nformation ★OnIy the MI Dep’t ofTreasury may appeal this issue to the Tribunal* Parce=den t漸ca鱈OnNu同置場「: Cu「rentClassificationofPropertyasestabIi8hedbyBoardofReview: ReaI Pe「sonaI(checkone) □ □ Ag轟cu伽ral □ Commerciallndustri錨IResiden館aI 口 □ □ Timber・CutoverDevelopmentalu聞ity(checkone) ロ ロ ロ WhatdoyoubeIieveistheproperty,sclassification? ReaI PersonaI(checIくOne) ロ 亡I Ag「icul血「al □ CommerciallndustriaIResidentiai □ □ □ Timbe〇・CutoverDeveIopmentalUtiIify(checkone) 口 □ □ lfimproved PrOPerty,howisthepropertycurrentlybe ingused? 耶mp○○ved Properfy,forwhatusewasthepropertyd esi9調ed?
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STATE OF MICHIGAN DEPARTMEN丁OF日CENSING AND REGULATORY AFFA旧S LANSING FeeInformation DoesthesubjectpropertyhaveaPrincipaIResidenceExempttonofatleast60%asof請edateofthefilingofthispetition? □Yes □No A「eyouappealingONいrthedeniaIofaPovertyExemptionorDisa馴edVeteransExemption? □Yes □No Ifyouansweredyestoeithe「orbothof伽eabovequestions,yOua「e哩皇requi「edtopayanyfi臨gfees・ The郡ngfeeisba襲donthegreate「oftheSぬteEqualizedVaIueo「T欲abIeVaIueincontention.1fyouareappealingmorethanoれe parce一,伽eparce'withthehighestStateEqua-izedVaIueorTaxableValueinconfentionw細beusedtodetermineyour刷ngfee,PIus ?25.OOwiIlbeaddedforeachadditionaIp紬oe!beiれgaPPealed,nOttOeXceedatotal柵gfeeof$1’OOO. IfyourpropertyisresidentねIproperty(SeelVlcし2O5・762)and theStateEqualizedVaIueorTaxableVaIueincontentio面s: FilingFeeis: $100,000.00andunde「 宝器器悪評000・00 $125.pO 簿:器 lfyourpropertyisNOTresidentialproperty(seeMcL205・762)and 伽eSfateEquaiizedValueorTaxabIeVaIueincontentionis: FilingFeeis: $100,000.00andun寄e「 $250.00 *pius$25.00foreachadditionaIparoel,aSindicatedabove・ Ifyourpropertyi8WOTresidentiaipropertyandtheStateEquaIiヱedVaiueorTaxableValueinconteれtionis$100,000.010rgreaterthe 印peaIdoesnotqua噂yforSmaIICIaims.Therefore,anEn卸eTribunalpetitionmusbe刷ed.
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AMENDM田NT TO MICHIGAN TAX珊脇UNÅL SMÅLL CLÅIMS DIVISION MTT Docket No. 25-002601 Pro捗rty Parcd Number 12-13-1出29-00l, Street Åddress 12430 13 Mile Rd, Wanen,蝿48093 閉脚閥闇圃二間圏開閉圃刺圃冨田記聞関田 h response to血e Tax T調b脚al,s O脇r擁Pc瀬al躯鵜J§弱I acknowledge that血e Tribunal does not have jurisdiction to consider assessme劇is for p正or tax years due to the timing of the pedtion, PurSuant tO MCL 205735a AcoordinglyJhis appeal is now efocused solely oIl the 2025 tax year, with a11 suppor血g d細PreSe鵬d腫鮎he purpose of estあ龍hing a corrected and fair 2025 Taxable Vahe, Assessed Value仏V), and True Cash Value rrCV) 血1y薦烏r孤供的p五〇青y脚S is血d血尋ねr c伽te丸0血y← 嬰壁Oner Re。ueStS (as amend臆e批 1. Correction of the 2025 Taxable Value to $75,458. 2. Correctio皿Of the 2025 True Cash Value岬CV) and Assessed Val耽(AV) to $150,916・ R租缶o孤鋤垣 The property was purchased on Apri1 11*023うfor $173,000, repreSe]血g the fair market value as defined by the 沌chig孤General Property Tax Act- However, the 2025 assessed紬d taxable融aes do no融gn with this market value or wi也Similar properties in the area. 旺弱聞圏懸懸 P料MCL 21 1.27a, ProPerty muSt be assessed at 50% of T調e Cash Value (TCV)・ Following a transfer of owners血p,鵬next year’s Assessed Va山e (SEV) becomes the Taxable VaIue, Per State Stat鵬General Property Su聯Ⅲ)血里Da偽 工was rot able to find袖y comparable home sales from血e Cdy ofWarr助Assessing Depar血糊t’吉data fro劃the 2024 or 2025 Resldential Sales By Parcel Number spreadsheets, which were available on the Åssessing Departhlent’s web site. AH ofthe o也er home sales recorded for this property’s ECF zone 61 10 were for: . style l or 2 storyorBl-Tri-Quads ・ Ye紬b竜l亙肌色ee狐吋1鈍0-s An exp狐ded search of the Cdy of Warren’s sales records (202l‥2024) to mclude ECF zones for a11 Warren Consolidated SchooIs neighbo血oods ylelded sⅨ comParわle homes These homes are・ ・ Style. Bmg確α購 ' Year built. betwee狐1938臆1948 ● Within士25% square footage o弛e s咄ect property (l,502 sq ft) ● Have garages, basements,租d brick硯ock c脚struction See the attached Cb叩ar抽e Home Sales spreadsheet for details. The verage SEV高台sale price ratio was 43.6%㍉md皿edian was 44.7%, comPared to 75%部r the subject p調per呼・ Page l of2
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U聯心允使d畳025 V縞弛e C駐車cuぬ概o陣s ・ 2024 → 2馳5 TCV血耽e租紙:主上27%のer C主ty Ⅵ量り怠s龍r址s p恥軸 ・ Corr葉t抽2024 TCV:鎚73,0的Ⅹ 0・87 = $15時10 ● Correded 2025 TCV: $150,510 × 1.0027 =糾50,916 ・ 2025AV(50% ofTCV手$7与,4鋳 ・ 2025TV(泌血eaSAV): $75,458 Conc量鵬io血aⅡd Request I respectf皿y request correction ofthe 2025 assess皿ent as follows: ・ True Cash Va賞ue (TCV): $150,916 ・ A終eSSd V加ue (AV): $75う458 ・. Taxable Va賞ue (TV): $75,458 These figures are supported by the propedys actual sale price, COmParal)le sales data, and state law. Page 2 0f2
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