24-003358.pdf

Collom Living Trust, Petitioner V Township Of Arthur, Respondent · 24-003358-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Donald J Collom Living Trust 

22674 Heatherbrae Way, Novi, MI 48375 

248-444-8789 

doncollom@mi.rr.com 

RECEIVED 

Michigan Tax Tribunal 

SEP 1 02024 

Small Claims Division 

MICHIGAN Tax TRIBUNAL 

611 W. Ottawa Street 

Lansing, MI 48933 

September 7, 2024 

MTT Docket No. 24-003358 

Order of Default — Response 

Please see the enclosed documents in response to the Order of Default dated August 30, 2024, copy 

enclosed. 

By: 

Sy, 

4, 

Qo 

XK 

Cs 

7/ 7/4 

2 <p 

Donald J. Collom, Petitioner

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

‘GOVERNOR 

DIRECTOR 

LANSING 

Collom Living Trust, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003358 

Township Of Arthur, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order. 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

Do 

wy. 

By, 

alicia 

oo Mala 

Entered: August 30, 2024 

Patricia L. Halm, Tribunal Chair

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003358 

Section 1: Respondent’s Contact Information 

First Name: 

M.D: 

Last Name/Company Name/Unit of Government: 

Donald 

J 

Collom 

Home Address (No., Street, P.O. Box or Rural Route): 

County: 

22674 Heatherbrae Way 

Oakland 

City or Town: 

State: 

ZIP Code: 

Novi 

MI 

148375 

Telephone Number: 

Fax Number: 

248-444-8789 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

doncollom@mi.rr.com 

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

First Name: 

ML: 

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 all correspondence via email): 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[7 Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

| am appealing the assessed valuation increase to $127,200 from $90,400. This 40% 

increase in not warranted considering actual market values in the area. 

Copy of L4400 Notice of assessment by Arthur Twp. is enclosed. 

Copy of the Arthur Township's Board of Review L4035 denial notice, petition 001, parcel 

code 012-030-100-01 

is enclosed. 

Evidence: An appraisal of this property, dated 12/31/2023, shows the market value at 

$141,800. The assessed value should actually be $70,900. Enclosed appaiser's 

summary page. 

Section 5: Jurisdictional Issues 

IF PETITIONER iS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[Wm] No 

if yes, check which BOR Petitioner attended: 

March 

(m] July 

[ December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [ml] Yes 

[I] No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [i] Yes 

[B] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [I] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

7 ves 

No

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [0 Yes 

If Yes, check which BOR Petitioner attended: O March 

O July 

[} December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [mu] Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[1 guty 

[J December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information »use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

012-030-100-01 

Classification of Property: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commereial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$127,200 

Current Taxable Value as established by the BOR: 

$33,695 

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

$180,800 

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

$90,400 

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

os Det Ts. 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

12228 

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 mode! assessment nctice to be used by the locat assessor. 

FROM: ARTHUR TOWNSHIP 

PARCEL IDENTIFICATION 

WILLIAM STROUSE, ASSESSOR 

i 

PARCEL N 

: 

= 

| 

m 

KX 

8164 £. WASHINGTON RD 

UMBER 

18-012-030-100-01 

CLARE, M1 48617 

PROPERTY ADDRESS: 

OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENGE EXEMPTION 

rrr RAUTO* ALL FOR ARDC 480 

% Exempt 

As "Homeowners Principal Residence". 

00% 

COLLOM DONALD 

J TRUST 

% Exempt 

As "Qualified Agricultural Property": 

00% 

Goert BRAD an 

% Exempt As "MBT Industrial Personal™ 

.00% 

walt belay 

eit 

babad gab fff) 

% Exempt 

As "MBT Commercial Personal": 

00% 

Exempt 

As "Qualified Forest Property”: 

[1 Yes 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

T18N R3W SEC 30 .E 1/2 OF. NW 1/4 A 80. 

ACCORDING TO MCL. 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 

402 

(RESIDENTIAL-VACANT) 

PRORAMOUNT | TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

32,091 

33,695 

1,604 

2. ASSESSED VALUE: 

90,400 

127,200 

36,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

. 

oo 

: 

4. STATE EQUALIZED VALUE (SEV): 

90,400 

127,200 

36,800 

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: 

Emait Address:

03/11/2024 

08:46 AM 

ition Oepmantf Tess 

ya 0 0 [ 

1.-4035 

618 Esai) 

Petition to Board of Review 

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 

thie 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) 

COLLOM DONALD J LIVING TRUST 

County 

Township or City 

ARTHUR TOWNSHIP 

CLARE 

The undersigned protests the assessed value and/or the tentative taxahle vaiue and/or the property classification and/or the qualified agricuftural property exemption of 

the following described property: 

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

© 

012-030-100-01 

T18N R3W SEC 30 . E 1/2 OF NW 1/4 A 80. 

S CORNWELL AVE 

Protested Item 

Assessed Value 

[I Tentative Taxable Value 

[J Classification 

[1 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

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

Rsiessed AMGUnt 

Owner's Estimated rue 

(fash Value 

entative Taxable Valug 

Year 

127,200 

[feces 40,400, TC [30,200 

33,695 

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.) 

Classircation should be: Please check one of The Tollowing) y 

industrial 

OTimber Cutover 

[1 Agricutturaf 

Cbevelopmentat 

J commercial 

OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor has denied or changed the percentage of the exemption from the 18 mills of focal schoo! 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 ORACT UPON THE 

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

[J Residential 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

ercent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

Stale reason(s) for protest of assessed value andlor the tentative taxable value andfor classification andlor qualified agricultural property exemption 

Classification of property on this year's assessment roll: 

402 

utility (Personal Property Only)

oA Treasury 

£2 

CARD OF REVIEW USE ONLY 

+MRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review 

_~etition Number 

Parcel Code 

001 

012-030-100-01 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

hyd 

Denied 

[I 

Assessed Value Changed From: 

I 

127,200 

Tro: 

| 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [] YES 

& NO 

deli 

Member: 

Oves 

NX wno rm 

Member: 

[] ves 

NOZZLE 

RessenforBoarg Adlon: 4 

soe] 

Ua 

l ve i$ 

based ou sales 

5 Fudd, es 

a wk 

fev acve 

Velves ave +e same as survooud ng properties. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

£.0.B0x 30232, Lansing, Mi. 48209. 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 - Cut Over Real, and Agricultural Personal Properly may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[| 

Denied 

[H 

Tentative Taxable Value Changed From: 

33,695 

To; 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[7] ves 

[7] 

NO ~=—— 

Member: 

[] 

ves 

[1 

NO —m=— 

Member: 

[ves 

[7] NOs 

Reason for Board Action: 

Ifyou disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunat 

P.O.Box 30232, Lansing, Mi. 48908. 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 - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filet 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[1 

Denied 

[1 

Classification Changed From: 

402 

To: 

Record of Vote - Board or three member commitiee of board. 

Chairperson: [1 ves 

[J] nom 

Member: 

[Tl ves 

[1] nome 

Member 

[1 ves 

[1 nome 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 {othe State Tax Commission, P.0J. Box 30471, Lansing, Mi. 48968 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[1 

Exemption Request Denied 

l] 

Exemption percent modified from 

% To: 

%

3. Unless otherwise stated, the appraiser has no present or prospective interest in the property that is the subject of this report and has no personal interest with respect to the parties 

involved. 

4. The appraiser has no bias with respect to the property that is the subject of this report or to the parties involved with this assignment, 

5. The appraiser's engagement in this assignment was not contingent upon developing or reporting predetermined sesults. 

6. The appraiser's compensation for completing this assignment is not contingent upon the development 

or reporting of a predetermined value or direction in value that favors the cause of 

the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 

7. The appraiser's analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. 

8. Unless otherwise noted, the appraiser has made a personal inspection of the property that is the subject of this report. 

9. Unless noted below, no one provided significant real property appraisal assistance to the appraiser signing this certification. Significant real property appraisal assistance provided by: 

No party outside of B and K Appraisal provided significant real property appraisal assistance during the appraisal process. 

Additional Certifications: 

Anyone holding themselves out as a real property appraiser is required to be either licensed or certified by Michigan's Department of 

Labor and Economic Growth, Ottawa Building, 611 West Ottawa St, PO Box 30004, Lansing, Mi 48909. 

The appraiser signing this report is geographically competent to complete the assignment as described. 

Definitionof Value: 

(X] Market Value 

{"Jother value: 

for the described subject property at the effective date of this report. 

Source of Definition: Uniform Standards of Professional Appraisal Practice for 2024-2025 

Market value is the most probable price that a property should bring in a competitive and open market under aff conditions requisite to a fair sale, the buyer and seller, each acting prudently, 

knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a spacified date and the passing of title from seller to buyer under 

conditions whereby: 

“buyer and seller are typically motivated; 

“both parties are well informed or well advised, and each acting in what he or she considers his/her own bast interest; 

*a reasonable lime is allowad for exposure in the open market; 

“payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 

“the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. 

ADDRESS OF THE PROPERTY APPRAISED: 

off 

§ Cornwell Ave 

Clare, MI 48617 

EFFECTIVE DATE OF THE APPRAISAL: 12/31/2023 

APPRAISED VALUE OF THE SUBJECT PROPERTY $ 141,800

Donald J Collom Living Trust 

22674 Heatherbrae Way 

Novi, MI 48375 

Michigan T

PO Box 30

Lansing, 

M

TT

← View full record