Renwick.pdf

Shari A Renwick, Petitioner V Township Of South Branch, Respondent · 24-003709-TT

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RECEIVED 

JUL 25 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Smalt Claims Petition, if applicable. if you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact information 

First 

Name 

MLE 

Last Name/Company Name: 

hac 

A 

Renwiel 

Mailing Address (No., Street, P.O. Box or Rural Route} 

Pe 

W 50 Rel 

State: 

ZIP Code 

ad 

lac. 

My 

HAO! 

Telephone Number 

Fax Number 

Z23(- 59D 45 

| 

— 

E-mail: Address (do riot enter unless. you want MTT to send all correspondence via e-mail) 

srenwick 19-10 Ee gmail L. Com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

I 

City or 

First Name 

Mi. 

Last Name 

Firm: Name (if any) 

Address {No., Street, P.O. Box or Rural Route} 

City or Town 

State 

ZIP Code: 

Telephone Number 

Fax Number 

E-mail Address {do not enter unless you want MTT to send ali correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels areyou 

| [] vase 

[3 noe 

appealing? 

“If yes, use a muitiple parce! form for information regarding any contiguous parcels. 

“if no, you must file separate app

| 

i 

] 

| 

3 

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check 

at that appiy) 

Xx True Cash and Taxable Value 

{7 Poverty Exemption 

{OJ Taxabie Vaiue Only {calcufation) 

[J Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

J Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricuttural Exemption) 

Section 5: Explain the Reason for this Appeal 

“the assessed and taxable valves of my proper 

ole bot over § inked] 

. 

od\en 

c 

Uramoigpace 

we 

anc és: 

re current Bri8as ie eovvently FEE oS er Bone quore Sihths bedfl 

TOOL 

seed Uh 

dulac dealec where we pur chase 

det 

hen 

and Soc he 

much, 

The Joxeiole valve Seem 

yer, > cone anew repotat A Ne . 

Ore 

Sem was orchasedt [bilan 

Sr NE TSI boi 

Pre 

gach - 20\B Sor 840,00 The wel ne cephic sqetem ect Heck ime. The 

rang wn 2o\e Eo BOOS 

in zo2oSec B197,30330 

NRousd usas purchased 

edd too high and (otased 

appropnadely. Thequsere. 

salle 

oxers once Yolu 

Ld 

emo sad and Yney dre cracked 

“The brick? 

\ 

4 

on 2616 wien ese oii 

the darage. 

e oo 

are sitlive, over, 

T-feel “thet 

and heaved due 

tor he loo areo thot 

odin $200.00 - 

Hn 

ore en dulapitared Varn was added LN 202Bond valued extremely 

Tol e J) ho 

TAs unusable and depopcage 

There ace 7 ener old 

\afiy 

h-for US conouion. 

te romweh bedded 

andbsable condihion. ot-Haey 

wh 

A oa 

day col 

Hace valved as “old barns Flak out 

bebween $225 *\2ud, 

PIES 

: 

: 

<< 

eviews 

oopeal . 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2.024 

Did you protest the assessment at a Board of Review (BOR)? [=<2Y 

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [Mr march 

[} July 

[I] December 

if No, check the applicable reason(s): 

Not required to attend 

a Assessment Change Notice was not received by Petitioner 

no Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5} 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguaus parcels. 

Parcel identification Number: 

B32 112-34 

~-1z20| 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

B 246,900 

lb2,055 

335 093 

192,542 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

\ 31,14 

Section 8: Classification information *Only the Mi Dept of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

8232 112-34 - [20 

Current Classification of Property as established by Board of Review: 

bs 

Personal 

(check one} 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value {also known as True Cash Value)? 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ifimproved property, how is the property currently being used? 

Residenz 

If improved property, for what use was the property 

designed? 

esrie 

ns

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

WK 

ves 

Mm No 

Are you appealing ONLY the denial of a. Poverty Exemption or Disabled Veterans. Exemption? 

[| Yes 

phd No 

Ifyou answered yes to either or both of the above 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, plas 

$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 

he State Equalized Value or Taxable Value in contention is: 

Filing Feeiis: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Qver $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. 

your property is NOT residential properly 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 Tribuna petition must be filed. 

S ignature «required 

Petitioner "g ey/Authorized 

resentative’s Signature: 

Ist 

pou 

Konus 

eek 

7)z2 [2024

So 

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(if Other than Owner. Please Print or Type) 

Scott & Shari Renwick 

Township or City 

. 

County 

South Branch Township 

Wexford 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property identified (Parcel code required. Property address & legal description optional) 

2112-34-1201 

Protested Item 

[x] Assessed Value 

 [¥] Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$246,900 

§450,06% 

$162,055 

2024 

2. PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following); 

[1] Agricultural 

i industrial 

[] Timber Cutover 

i! Utility (Personal Property Only) 

[1] Commercial 

[] Residential 

[1] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of focal school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

ate reason(s) for protest of assessed value and/or the tentative taxable value and/or classification andfor qualified agricultural property exemption 

he cost new of our modufar home is listed exiremely high. 

| received a quote from Little Valley Homes, where we

ae hago of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 {c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM SOUTH BRANCH TOWNSHIP 

PARCEL IDENTIFICATION 

DAVE BROWN, ASSESSOR 

’ 

PARCEL NUMBER: 

34 

1196 RANGER DR 

2112-34-1201 

GLADWIN, MI 48624 

PROPERTY ADDRESS: 

8349 W 50 RD 

CADILLAC, MI 49601 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

RENWICK, SCOTT & SHAR! 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

100.00% 

8349 

W 50 RD 

% Exempt 

As "Qualified Agricultural Property™: 

00% 

CADILLAC MI 49601 

% Exempt 

As "MBT Industrial Personal: 

00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt 

As "Qualified Forest Property": 

IN] Yes 

No 

Exempt 

As "Development Property”: 

a Yes 

No 

LEGAL DESCRIPTION: 

N 1210 FT OF W 1/2 OF NE 1/4 SUB TO ESMNT APPURTENANT TO S 1430 FT OF W 1/2 OF NE 1/4 --38.71 

AM/L-- SB. SEC. 34 

T21N R12W -CAPS- 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$248 

YEAR: 

2923 

AMOUNT YEAR: 

2024 

yn 

1. TAXABLE VALUE: 

154,339 

162,055 

7,718 

2. ASSESSED VALUE: 

201,200 

246,900 

45,700 

3. TENTATIVE EQUALIZATION FACTOR; 

1.000 

-___ 

__ 

_ _ 

_ _____ 

4. STATE EQUALIZED VALUE (SEV): 

201,200 

246,900 

45,700 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

Market Adjustment 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Emaif Address: 

DAVE BROWN 

(231) 881-4000 

TOWNSHIPASSESSING@GMAIL.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

2024 MARCH BOARD OF REVIEW APPEALS WILL BE HELD BY APPOINTMENT AS FOLLOWS:

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the 

Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. 

The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of 

market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same as your 2024 State 

Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying your 

2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or 

decrease you Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may 

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board 

of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of 

Treasury’s website at www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click 

on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of 

Review. The denial of an exemption from the local school operating tax for a “homeowner's principal residence” may be appealed to the 

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the 

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, industrial Real or 

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. 

Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the 

Michigan Tax Tribunal by filing a petition by May 31 

if a personal property statement was filed with the local unit prior to the 

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. 

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claini'd Pt E, ‘complete the "Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of the 

claim. A valid’ 

affi 

Vit fi filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and 

subsequent tax levies so long as it remains the owner’s principal residence. A valid affidavit filed after June 1 and on or before November 

1 allows an owner {0 1ecéive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal 

residence.

FROM 

SOUTH BRANCH TWP 

1196 RANGER 

DR 

2024 

GLADWIN ,MI 48624 

BOARD OF REVIEW DECISION 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PARCEL 1.D. NUMBER 

RENWICK SCOTT & SHARI 

832112-34-1261 

8349 W 50 RD 

PARCELADDRESS& 

$349 W SO RD 

CADILLAC MI 49601 

LEGAL DESCRIPTION 

N 1210 FT OF W 1/2 OF NE 1/4 SUB TO ESMNT APPURTENANT TO S 

1430 FT OF W 1/2 OF NE 1/4 SB, SEC. 34 T2IN R12W -CAPS- 

Thank you for attending or submitting a petition for this years March Board of Review. The Board of Review has reviewed 

the parcel information and has made the following determination(s): 

DENIED NO CHANGE ASSESSED AT MARKET VALUE 

ORIGINAL VALUES 

ASSESSED VALUE 

246,900 

| 

"BOARD OF REVIEW" ASSESSED VALUE 

246,900 

TAXABLE VALUE 

162,055 

"BOARD OF REVIEW" TAXABLE VALUE 

162,055 

(If the "Original Values" and "Board of Review Value Determinations" are the same amount, then no changes have been made. 

Please feel free to contact the assessor at the address listed above or call (231) 881-4000 if you have any questions. 

If 

you disagree with 

the decision 

of 

the Board 

of Review regarding tentative 

assessed 

or taxable value, 

you may appeal 

that decision 

by 

June 

30th 

of 

the 

current 

ta 

year 

by filing 

an appeal with 

the Michigan 

Tax Tribunal 

at www.michigan.gov/taxtrib 

Commercial 

Real, 

Industrial 

Real, 

Developmental 

Real, 

Commercial 

Personal, 

Industrial 

Personal, 

and Utility 

Personal 

Property may 

be 

appealed 

by 

May 

31. 

Agricultural 

Real, 

Residential 

Real, 

Timber-Cutover 

Real 

& Agricultural

“the Reicks ~ 

8349 WEST 50 ROAD 

CADILLAC, MI 

«495601. 

ee aon

Lansin

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