2025.07.31 Petition - McPartlin.pdf
Pamela J McPartlin Trust, Petitioner V Township Of Pentwater, Respondent · 25-002992-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA 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. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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. Pamela J McPartlin Trust 6468 Robinson Ln Saline MI 48176 Ross K Bower II Okemos MI 48864 9385 N Montgomery Blvd. Pentwater Township Oceana Fahey Schultz Burzych Rhodes PLC 4151 Okemos Road (517) 381-0100 rbower@fsbrlaw.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended AND attach the BOR decision: March July December If No, check the applicable reason(s): Not required to attend Assessment Change Notice was not received by Petitioner 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 Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: The true cash value, assessed value and taxable values established by the Township are invalid as they do not reflect the market value of the subject property. The subject property was purchased by Petitioner for $132,000 in May 2024 after the property was on the open market. Petitioner appealed to the March Board of Review and the requested relief was denied. The subject assessment is excessive and does not reflect the true cash value of the subject property. The sale price of $132,000 is indicative of the property's true cash value. Petitioner requests that this Tribunal reduce the assessed and taxable value of the subject parcel from $169,500 to $66,000 and order a refund with interest. 2025
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 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: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? 64-001-280-002-10 169,500 169,500 132,000 66,000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes No If you 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, 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. Ross K. Bower II
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" vicar Coparmont of Tour: THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification a 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: BARBIE EATON, MAAO PARCEL IDENTIFICATION PENTWATER TOWNSHIP ASSESSOR 001-280.009- PO BOX 512 PARCEL NUMBER: 64-001-280-002-10 PENTWATER, MI 49449 PROPERTY ADDRESS: 9385 N MONTGOMERY BLVD PENTWATER, MI 49449 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION 27 % Exempt As "Homeowners Principal Residence": .00% x kkk xxx *AUTO**MIXED AADC 493 9% Exempt As "Qualified Agricultural Property": .00% 6 ROBSON Th J TRUST 9% Exempt As "MBT Industrial Personal": .00% SALINE, MI 48176-9094 9% Exempt As "MBT Commercial Personal": 00% elite det le eft eee el Exempt As "Qualified Forest Property”: [| Yes [X] No Exempt As "Development Property": [1 Yes No LEGAL DESCRIPTION: 9385 N MONTGOMERY BLVD HSS-2 WD888223 PT TO 003 & 004 IN 80 HEBBLEWHITE SUBD OF SINGING SANDS LOT 2. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION: 402 Residential The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT CHANGE FROM t TENTATIVE AMOUNT PRIOR YEAR TO year by approximately: $4465 YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 64,631 169,500 104,869 2. ASSESSED VALUE: 176,100 169,500 -6,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 La - a : : - 4. STATE EQUALIZED VALUE (SEV): 176,100 169,500 -6,600 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS 6. Assessor Change Reason: Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: BARBIE EATON 231-869-6231 ASSESSOR@PENTWATERTOWNSHIPMI.GOV
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2025 BOARD OF REVIEW DECISION FROM BARBIE EATON, MAAO PENTWATER TOWNSHIP ASSESSOR PO BOX 512 PENTWATER, MI 49449 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 64-001-280-002-10 9385 N MONTGOMERY MC PARTLIN PAMELA J TRUST 6468 ROBINSON LN SALINE MI 48176 9385 N MONTGOMERY BLVD HSS-2 WD888223 PT TO 003 & 004 IN 80 HEBBLEWHITE SUBD OF SINGING SANDS LOT 2. THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 64-001-280-002-10 They have made the following determination based on the information you supplied. Board of Review Comments THE CURRENT ASSESSED VALUE DOES NOT EXCEED 50% OF THE TRUE CASH VALUE. | 2025 ORIGINAL ASSESSED VALUE 169,500 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 169,500 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 169,500 2025 "BOARD OF REVIEW" TAXABLE VALUE 169,500 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call (231-869-6231 ext 228) if you have any questions. 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 PO Box 30232, Lansing, MI 48909. Commercial, Industrial, & Utility Property may be appealed by May 31. Agricultural & Residential property may be appealed by July 31. Michigan Tax Tribunal Forms are available at www.michigan.gov/taxtrib