01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.63201c8b-5977-4967-9815-30408cf0220a.pdf
Tory Sheffer, Petitioner V Township Of Brighton, Respondent · 25-003339-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 Tory M.I. Last Name/Company Name Sheffer Mailing Address (No., Street, P.O. Box or Rural Route) 3657 Rose Ann Dr City or Town Brighton State Michigan ZIP Code 48114 Telephone Number 248-897-1444 Fax Number E-mail Address torysheffer@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? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *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] 3657 Rose Ann Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Brighton Michigan 48114 Taxing Authority (City or Township) Township Of Brighton (LIVINGSTON) County Livingston Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The two parcels were purchased together in 2024 for $775,000 in an arm’ s-length transaction after being listed on the MLS for several months without selling. I am currently being taxed as if the property is worth $1,053,000, which is incorrect. The $775,000 purchase price represents the true market value, as the property was publicly marketed at $839,000 before negotiations brought it down to the final price. Taxable Value and SEV are required to reflect 50% of fair market value. Based on the actual market value of $775,000, the combined Taxable Value and SEV should be $387,500. Using the same proportional split as the prior assessments ($478,000 and $48,500), the corrected amounts should be: Parcel 040: $351,540.13 Parcel 041: $35,959.87 Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 & 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: July 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: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 4712-21-400-040 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 449643 Current Taxable Value as established by the BOR: 449643 What do you believe is the fair market value (also known as True Cash Value)? 703080.26 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 351540.13 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 351540.13 Parcel Identification Number: 4712-21-400-041 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 48500 Current Taxable Value as established by the BOR: 48500 What do you believe is the fair market value (also known as True Cash Value)? 71919.74 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 35959.87 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 25959.87 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/ Tory Sheffer Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes 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 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.