01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.11eb31e2-0da0-419c-ba95-15f78684e342.pdf
Timothy And Patricia Dillon, Petitioner V Township Of Akron, Respondent · 25-002854-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 Timothy and Patricia M.I. Last Name/Company Name Dillon Mailing Address (No., Street, P.O. Box or Rural Route) 9947 Edgewood Ave City or Town Traverse City State Michigan ZIP Code 49685 Telephone Number 616-336-6561 Fax Number E-mail Address diondersma@varnumlaw.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Deborah M.I. I Last Name Ondersma Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) Bridgewater Place PO Box 352 City or Town Grand Rapids State Michigan ZIP Code 49501 Telephone Number 616-336-6561 Fax Number 616-336-7000 E-mail Address diondersma@varnumlaw.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] 6921 Serena Dr.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Unionville Michigan 48767 Taxing Authority (City or Township) Township Of Akron (TUSCOLA) County Tuscola Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The subject property's assessment exceeds 50% of its true cash value pursuant to market evidence and the sale of similar residential properties. The Respondent also incorrectly calculated the subject property's taxable value. Petitioner appealed the property's assessment in tax year 2024 (MTT Docket 24-002899). After Respondent inspected property, parties reached agreement that the 2024 assessed and taxable values were $75,000. The Tribunal Entered a Consent Judgement with those values. Respondent's initial Notice of 2025 Assessment disregarded the Consent Judgment and uncapped the property's taxable value, Exhibit 1. Respondent's revised Notice of 2025 Assessment recognized that the 2024 values had been reduced, but still failed to accurately calculate the 2025 taxable value, Exhibit 2. Based upon the parties' agreement in 2024, the property's 2025 taxable value cannot exceed $125,000. Similarly, pursuant to the agreement and market information, the property's 2025 true cash value should not exceed $250,000. 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: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 001-131-511-0900-00 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: 185000 Current Taxable Value as established by the BOR: 152025 What do you believe is the fair market value (also known as True Cash Value)? 250000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 125000 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: 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 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.
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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/ Deborah I. Ondersma