Zimmerman.pdf
Stephen C Zimmerman, Petitioner V Township Of Holmes, Respondent · 24-003581-TT
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Page 1
RECEIVED
&
JN 05 2024
STATE OF MICHIGAN
GRETCHEN WHITMER
PA
El
F Li
i
AND REGULATORY AFFAIRS
MARLON 1.
BROWN, DPA,
GOVERNOR
DEPARTMENT O
CENSING AM
MEHTEARERRY FhunAL
¢
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Do not use this form to appeal Principat 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 Clalms Petition, if applicable. if you do not
submit this document, you may be hetd in default.
Section 1: Petitioner's Contact information
First Name
wi.
Last NamelCompany Name
Stephen
Cc
Zimmerman
Mailing Address (No., Street, P.O. Box or Rural Route)
6283 F Road
City or Town
State
ZiP Code
Bark River
MI
[49807
Telephone Number
Fax Number
906-250-3997
Email Address (do fot enter unfess you want MTT to send all correspondence via e-mall)
zimmermanstephen23@gmail.com
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
Last Name
Firm Name (7 any)
Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZyP Code
Telephone Number
Fax Number
E-mail Address {do not enter unless you wart MTT to send afl correspondence via e-mafl)
Section 3: Subject Property Information
How many
you are appealing more than one parcel, are they Comiguous or adjoining?
parceisareyou | [7] vest
[] No**
appealing?
“If yes, use a multiple parce! form for information regarding any contiguous parcels.
*4f no, you must file separate appeats
for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, ity, ST, ZIP) [i multipia, list first property's adress]
N11995 P-1 Road, Daggett, Ml 49821
Taxing Authority (City or Township)
Holmes Township
“MenomineePage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
ail that apply)
[1 True Cash and Taxable Vatue
£1 Poverty Exemption
{4} Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[a Uncapping of Taxable Value
[0 Efigible Manufacturing Personal Property (ESA)
{3 Exemption from Taxation (other than the denial of a
[3 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
| am appealing the calculation of taxable value on a parcel of farmland purchased in Holmes Township,
Menominee County.
[ believe the $76,000 taxable value was uncapped on the farmland portion of this
parcel. This parcel originally had improvements incorrectly included on its valuation assessment. Upon
my purchase
| alerted the the township assessor that this parcel did not have any improvements and a
re-assessment needed to occur to correct the parcel to be inclusive of land only.
| am appealing the
assessors calculation and Board of Review's petition denial of the 2024 taxable value of this farmland.
| am including a calculation of what | believe the 2024 taxable value should be on this parcel.
| obtained
the Assessor's historic record of Assessed and Taxable Value on this parcel to complete my calculation of
what the taxable value should be on this farmland. Because the Assessor's historic record does not
allocate taxable value to land,
| had to calculate the taxable value of the farmland based on a proration of
the Assessed Value of the fand to the Total Assessed Value.
| completed the calculation with data from
2020 and then used the Inflation Rate Multiplier to increase what the taxable value should be for 2024.
Please accept this calculation as appropriate and adjust the 2024 taxable value on this parcel to $41,963.
Section 6: Jurisdictional issues
Year(s) you are appealing:
2024
Did you protest
the
ata Board of
®ory? [4] Yes
[No
If Yes, check which BOR you attended AND attach the BOR decision: [4] March
[1 July
[] December
If No, check the applicable reasons):
[3 Not required to attend
[1] Assessment Change Notice was not received by Petitioner
[me] ‘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
[4] No
If Yes, check which BOR considered your application AND attach the BOR decision: [| March
[] duty
[] December
if No, explaln why:Page 3
8
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation information “use the muitiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
55006-004-008-00
Classification of Property:
Real
Personal
(check ane)
4
Agricultural
Commercial
industrial
i
“Timber-Ci
Utility
one}
1]
Current Assessed Value {also known as State Equalized Value) as established
by the BOR:
$76,000
Current Taxable Value as established by the BOR:
$76,000
What do you believe is the fair market value {also known as True Cash Value)?
$120,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Vahse.
$60,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$41,963 See attached worksheet to display calculation of Taxable Value
Section 8: Classification Information *onty the Mi Dep't
of Treasury may appeal this Issue ta the Tribunaf*
Parcel Identification Number:
55006-004-008-00
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
[z]
Agricultural
Commarcial
Industrial
Re:
Timber-Cy
D
Udity
one)
[|
[m]
jm}
What
do you believe is the property's classification?
Real
Personal
{check one)
@
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(checkone}
@
[m]
ju]
ju]
0
|u|
ju]
If improved property, how is the properly currently being used?
IAgricultural
improved properly, for what use was the property designed?
FarmlandPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principat Residence Exemption of at least 50% as of the date of the filing of this petition? Oves dno Are you appealing ONLY the denial of a Poverty or Disabled Veterans ? [7 ves No if you answered yes to sither or both of the above questions, you are pot required to pay any fling fees. The filing fee is based on the greater of the State Equalized Value or T Valua in col Ifyou are ing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value In contention will be used ta determine your filing fee, plus $25.00 will be added for each additional parce! being appealed, not io exceed a total filing fee of $1,000. 1 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 (Fyaur 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 $26.00 for each additional parcsl, as indicated above. If your property is NOT residential property and the State Equalized Value or T: Value in cor 15 $100,000.01 or greater tha appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature “required x Nr Fy oC ’s Signature: isl (A Se
Page 5
Holmes Township Worksheet to Display Historic Taxable Value on Land Parcel 1D 55006-004-008-00 fd Prorated Assessed Assessed Assessed Taxable Taxable Inflation Value Value Value Value Value Rate Year Land Buildings Total Total Land Muitiplier 2024 $41,963 1.05 2023 $39,965 1.05 2022 $38,062 1.033 2021 $36,846 1.014 2020 $54,500 $137,100 $191,600 $127,746 $36,337
Page 6
Parcel Number:
355006-004-008-0C
Jurisdiction:
006-HOLMES TOWNSHIP
County:
MENOMINEE
Printed
04/04/2024
{Grantor
Grantee
VASSARINT RICHARD
MASSARINI RICHARD
D
& SUSE
(MASSARINT RICHARD
MASSARINI RICHARD
H
Date
1
10/09/2013
Wambar
12965
{Owner's Name/Address
-
TTTTI070572613
7B
4671272667
11680
MBSSERINT RICHARD
D
& SUSAN
M
2023 Est
TCV
458, 1526 TCV/TER;
389.
06/12/2007
{11495
PO BOX
70
(DAGGETT MI
49821
Dirt Road
Gravel Road
:Paved Road
Storm Sewer
{Sidewalk
Water
:
Sewer
;
i
Electric
i
Gas
{Curb
{Street Lights
iTax Description
SONPORCH ADDED 2014
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
iFlood Plain
{standard Utilities
{Underground Utils.
"ihe n TTR
Land Value Estimates
for Land Table LANDS.ACRES RATE
5
“¥ Factors ¥
Value
Description
Frontage
Depth
Front
Depth
Rate
$Adj.
Reason
I HOLMES ACR B&T COMBINED
20.00 Acres
1650
100
33,000
i HOLMES ACR HIGH TIMBER
60.00 Acres
1900
100
114,000
80.00 Total Acres
Total Est.
Land Value
=
147,000
{ Land Improvement
Cost Estimates
i Description
Rate
Size
%
Good
i D/W/P:
3.5 Concrete
6.30
756
90
Total Estimated Land Improvements True Cash Value
=
Cash Value
4,287
4,287
Asses sed!
value
7228300
1272673618
08/15/2016
{The Equalizer.
Copyright
(c)
1999
=~
2009.
rxp
Licensed To:
Township
of Holmes,
County of
Menominee,
Michigan
i
w**
Information herein deemed reliable
but not guaranteed**¥
169,400Page 7
Page 3 Historical Inflation Rate Multipliers The following is a listing of the inflation rate multipliers used in the Capped Value and "Headlee" calculations since the start of Proposal A. Year IRM Year IRM 1995 1.026 2010 0.997 1996 1.028 2011 1.017 1997 1.028 2012 1.027 1998 1.027 2013 1.024 1999 1.016 2014 1.016 2000 1.019 2015 1.016 2001 1.032 2016 1.003 2002 1.032 2017 1.009 2003 1.015 2018 1.021 2004 1.023 2019 1.024 2005 1.023 2020 1.019 2006 1.033 2021 1.014 2007 1.037 2022 1.033 2008 1.023 2023 1.05 (Capped Value) 2009 1.044 1.079 (Headlee) 2024 1.05 (Capped Value) 1.051 (Headlee)
Page 8
SHIP MICHIGAN TAX T , TO: 2ND_FLOOR MTT 2407 N GRAND R 7 7 74I BILLING: P/P
Page 9
=
This appeal was
set
rs
is
STATE OF MICHIGAN
*
.
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
euhiv=t
(Vy178
GOVERNOR
LANSING
DIRECTOR
U p S$
RYT MN.
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
&
1
1{ >; Yor Ave .
Ramses
(he form in spiel Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or
=
Ard ret
<0
{
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
0
wi th
submit this document, you may be held in default.
Hie
tion
1: Petiti
's
Contact
Inf
ti
A
;
B)
Section
etitioner’s
Contact
In ormation
—
Hl
J
S ski pment
Stephen
Cc
Zimmerman
ay Toe
ARES, Rie a
The
)
Joes Lom
City or Town
State
2IP Code
Bark River
MI
149807
asapkivg
Has fol
Telephone Number
Fax Number
906-250-3997
E-mail Addrass (do not enter unless you want MTT to send all correspondence via e-mail)
oad
Jyivg
/ }
f
zimmermanstephen23@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
wy
offeel
*
1
First Name
[XN
Last Name
Firm Name (if any)
ALAMO
Address (No., Street, P.O. Box or Rural Route)
3
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 e-mail)
Section 3: Subject Property Information
How many
Ifyou are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yest
[1] No*
appealing?
*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]
N11995 P-1 Road, Daggett, MI 49821
Taxing Authority (City or Township)
County
.
Holmes Township
MenomineePage 10
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