scpetition_valuation.pdf
Randy Johnston Petitioner V City Of Muskegon Respondent · 26-002641-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Randy M.I. Last Name Johnston Mailing Address (No., Street, P.O. Box or Rural Route) 1796 Edgewater Street City or Town Muskegon State Michigan ZIP Code 49441 Telephone Number 6306498893 E-mail Address Randyjohnston92@gmail.com 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 parcel N/A Property Address (No., Street) 1796 Edgewater Street City or Town Muskegon County Muskegon State Michigan ZIP Code 49441 Taxing Authority (City or Township) City Of Muskegon (MUSKEGON) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Our home was damaged beyond repair by high water that occurred on Muskegon Lake during the years 2019 through 2022. Our property has lake frontage on Muskegon Lake. The ground floor of our home was flooded for at least a year due to the high water. The house was demolished in November, 2021 - the date of loss. There was never any question we would replace the dwelling. At some point between 2021 and 2024 the cap on Taxable value was uncapped. According to the General Property Tax Act, Section 34d(v) Replacement Construction, the replacement build needed to be complete by 12/31/2024. Actual Certificate of Occupancy was issued on 3/25/2025. We missed the deadline by only 3 months. There were multiple mitigating circumstances that contributed to not completing by 12/31/2024. Factors contributing to replacement Construction delays: • While the water levels had receded enough to proceed with demolition of the house in 11/2021, continuing high water on lake Muskegon meant excavation and pouring of footings could not proceed without extensive dewatering of the site. We considered delaying demolition, but felt the unoccupied structure posed a hazard and was unsightly to the community. • By late early Fall of 2022, one year after the date of loss, the high waters finally receded enough to proceed with the replacement construction project. It was then we were informed by previously selected builder had become over-subscribed and could not commit to a timeframe that he could start the project. This required us to seek new bids from other residential construction builders. The bid process and contract negotiations resulted in another six-month delay. • The build contract was signed in April, 2023, and the build was planned to be completed by July, 2024. • Unfortunately, we encountered several schedule delays, including Permitting (took 4 months), availability of subcontracted trades due to residual pent-up demand post Covid, and the occasional weather delays. Cumulative delays during the actual build resulted in actual completion eight months later than originally planned. In consideration of the above, we request an exception to the 36-month deadline be granted. The delays were beyond our control, and it was only 3 months beyond the 12/31/2024 deadline. We request that the original cap from 2021 be reinstated, and adjusted by the inflation multiplier each year up to 2026. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 24-205-725-9991-01 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 593600 Current Taxable Value as established by the Board of Review: 509205 What do you believe is the fair market value? 1187200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 593600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 390728 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Randy D Johnston Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes