01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.279132d1-15f4-4dd7-8f27-53f69b4d5be4.pdf
Aak 6 LLC, Petitioner V City Of Oak Park, Respondent · 25-002906-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 Andrea / AAK 6 LLC M.I. Last Name/Company Name Della-Torre Mailing Address (No., Street, P.O. Box or Rural Route) 1119 Hillside Dr City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2482256824 Fax Number E-mail Address aedellatorre@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Andrea M.I. Last Name Della-Torre Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1119 Hillside Dr City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 248-225-6824 Fax Number E-mail Address aedellatorre@gmail.com 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? *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] 23051 Manistee Ave
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Oak Park Michigan 48237 Taxing Authority (City or Township) City Of Oak Park (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal We as a married couple owned the property on 23051 Manistee Ave. In July of 2021 we formed an LLC as a disregarded entity and deeded the property into the LLC in 2024. The LLC was owned by both myself and my husband (Nigel Kim Woolley). I kept my maiden name when we married. We filed Form 2766 – Property Transfer Affidavit and checked two boxes. -Transfer between entities under common control or among members of an affiliated group. -Other, as described in MCL 211.27a, specify: Transfer from Nigel Woolley & Andrea Della-Torre a married couple to AAK 3 LLC an LLC owned by Nigel Woolley & Andrea Della-Torre Upon request by the City of Oak Park, we provided a copy of the Operating Agreement for AAK 3, LLC The Agreement listed Nigel Woolley as the member in error. This was just an error and we never intended to cause this mess, for that I apologize! The Agreement was corrected listing Nigel Woolley and Andrea Della-Torre as members and owners. Regardless of this error in the operating agreement we feel the property transfer should be treated as exempt due to the fact that the LLC is owned by the parties that owned the property. Even if we filled out Form 2766 Property Transfer Affidavit incorrectly, which was due to human error, the following exemptions would surely apply? 1. Transfer from one spouse to the other spouse 2. Change in ownership solely to exclude or include a spouse 3. Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) I want to emphasize that this was all caused by a simple human error in the LLC and it was never our intention to transfer the property to only one of us. We would have explained all this to the BOR, but there was no requirement to attend. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): 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:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 52-25-29-476-034 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 94300 Current Taxable Value as established by the BOR: 94300 What do you believe is the fair market value (also known as True Cash Value)? 180000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 90000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 31526 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? 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? No Are you appealing ONLY the denial of a Poverty Exemption? No 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 $ 00 000 00 $200 00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Andrea Della-Torre