25-003654_Redacted.pdf

Rickey J Armour, Petitioner V Township Of Pittsfield, Respondent · 25-003654-TT

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RECEIVED 

NOV 2 42025 

WHICHIGANS TA TRIBUNAL 

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. 25-003654 

Section 1: Respondent’s Contact Information 

First Name 

MA 

Last Name 

PITTSFIELD CHARTER TOWNSHIP 

Maiting Address {No., Street, P.O. Box or Rurat Route) 

6201 W MICHIGAN AVE 

City or Town 

State 

ZIP Code 

ANN ARBOR 

Ml 

148108 

Telephone Number 734-822 -3115 

Email Address (do not enter unless you want MTT to send all correspondence via emaif) 

ASSESSING@PITTSFIELD-MI.GOV 

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

] 

First Name 

MI 

Last Name 

RAYMOND 

BORREGARD 

Firm Name (if any) 

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

6201 W MICHIGAN AVE 

City or Town 

State 

ZIP Code 

ANN ARBOR 

Ml 

148108 

Telephone “mr 734-822-31 1 5 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

ASSESSING@PITTSFIELD-MI.GOV 

Section 3: Subject Property Information 

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

WA 

Yes 

[] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[I] Yes 

[} No 

Not Applicable

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

REGARDING DENIAL OF VETERAN EXEMPTION 

SEE ENCLOSED NARRATIVE AND SUPPLEMENTAL DOCUMENTATION 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH ANDIOR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [Wm] Yes 

[IE] No 

If yes, check which BOR Petitioner attended: [] March 

O July 

0 Becember 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] 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? [3] Yes 

[1] 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? J Yes 

if yes, explain 

no 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

CIne 

If so, what Is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [Hl] Yes 

[] No 

# 

Yes, check which BOR Petitioner attended: [i] March 

(m} July 

[Il] 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 ata BOR? J] Yes 

[H] No 

if Yes, check which BOR Petitioner attended; joa] March 

J July 

O December 

Tax Year(s) denied; 

List the date the exemption was denied: 

2022, 2023, 2024, 2025 

05/29/2025 

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

MCL 211.7b 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

[] 

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: 

L-12-07-210-004 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utllity 

(check one} 

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

302,026 

Current Taxable Value as established by the BOR: 

224,024 

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

604,052 

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

302,026 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

RICKEY J ARMOUR 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003654 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

RAYMOND BORREGARD 

states that on 11/17/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served) 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING MI 48909 

= 

[Signature of person who is serving/mailing copy} 

RAYMOND BORREGARD 

[Print/type name of person serving/mailing copy]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

‘ 

GOVERNOR 

LANSING 

DIRECTOR 

RICKEY J ARMOUR 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003654 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

RAYMOND BORREGARD 

states that on 11/17/2025 

hefshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

RICKEY J ARMOUR 

2293 MOSS ROSE CT 

ANN ARBOR MI 48103 

ila 

[Signature of person who is serving/mailing copy] 

RAYMOND BORREGARD 

[Print/type name of person serving/mailing copy]

10f3 

RICKEY J ARMOUR V. PITTSFIELD CHARTER TOWNSHIP 

MTT DOCKET NO. 25-003654 

On April 30, 2025, Rickey Armour, the owner of 2293 Moss Rose Ct, brought a letter from the VA 

and a veteran exemption application to the assessing office (document #1). At that time, our 

office approved his exemption and sent out a tetter of the decision. Mr. Armour’s disability was 

clearly rated 100% for service-connection, but the “permanent and totally” disabled rating was 

absent from his VA documentation. This oversight led to the petitioner receiving the exemption 

when he should have been denied based on the state’s criteria for the exemption. 

After discovering another veteran was likely unqualified to receive the exemption in May, 

| 

decided to perform an audit of all veteran exemptions. 

| reviewed all documents submitted by 

Mr. Armour to see if any letter had stated that he met at least one of the qualifications for the 

exemption. However, none of the letters provided to the Board of Review or our office did. in fact, 

several of the letters stated Mr. Armour was not rated “permanently and totally” disabled since 

his condition was expected to improve. Other letters simply stated his disabitity’s service- 

connection rating without listing a qualification for the exemption. Mr. Armour had stated on all 

applications that he was rated as “permanently and totally” disabled by the VA which was 

untrue. 

I've included a timeline below for the years Mr. Armour applied for the exemption to further 

explain the specific details of each tax year. 

2022 Mr. Armour submitted his veteran exemption application to the assessing department on February 

16, 2022, for the March Board of Review to hear and {ater approve. He provided a ratings decision 

document along with his exemption application (document #2) which, on the final page (page 3 of 3), 

states the following: 

“Since there is a likelihood of improvement, the assigned evaluation is not considered permanent 

and is subject to a future review examination. (38 CFR 3.327, 38 CFR 3.344)” 

2023 Mr. Armour submitted his veteran exemption application to the assessing department on March 1, 

2023, for the March Board of Review to hear and later approve. He provided an updated ratings decision 

letter with his exemption application (document #3). Just as in 2022, the updated document states Mr. 

Armour’s disability is “not considered permanent”. 

2024 Mr. Armour applied for the veteran exemption on February 23, 2024. He supplied our office with a

20f3 

I emailed the State Tax Commission (STC) on May 6, 2025 (document #5) to clarify the process 

surrounding veteran exemption denials. Due to the law changes regarding the administration of 

the veteran's exemption, 

| questioned whether the assessing department would have the 

authority to deny an exemption which had been approved by the Board. Their response indicated 

the assessor has the authority 

to deny current and prior year exemptions under MCL 

211.7¢(c)(d), even if they had been granted by the Board of Review in prior years. 

Through the course of my audit, 

| found multiple documents which 

| had questions about, so 

| 

emailed our contact at the VA, David Saims, to review what we had received (document #6). Mr. 

Saims clarified most of the letters we had been provided were from qualified veterans. However, 

he stated two veterans did not have any of the qualifying factors for the exemption in the 

documents provided or in the VAfiles, one of which was Mr. Armour. With confirmation directly 

from a VA official, 

| was comfortable drafting a denial notice. Both notices to the two veterans 

were entered and sent on May 29, 2025 (document #7). 

After receiving the denial, Mr. Armour’s daughter contacted our office. She explained the stress 

and confusion the denial had caused the petitioner. She was told by my coworker 

to appeal the 

denial 

to the MTT before the deadline passes. After, the petitioner's daughter emailed Mr. Saims 

and copied me on the conversation (document #8). 

Mr. Armour visited our office on September 12" and brought several documents with him. He 

asked why he had been denied and 

| explained how it came about. 

| looked over the new VA 

document he brought with him and it showed he had been granted the “permanent and totally” 

disabled designation later in 2025. 

1 told him to submit the new document to the MTT as, if 

allowed, it could overturn the current year denial though it would not be sufficient for prior years. 

Simply because an error was made in previously approving Mr. Armour, does not mean he 

qualifies for the exemption for the 2022, 2023 and 2024 tax years. The denial process accounts 

for the possibility of such circumstances, and the state has given local units the jurisdiction to 

enforce the exemption and conduct the audit process (outlined in STC Bulletin 19 of 2023, MCL 

211.7¢(d), 2117b(2)). 

Our office acted in accordance with the law in denying the exemption once it was discovered the 

petitioner did not sufficiently prove he qualified. We do not take the denial of any exemption 

lightly. However, once it is required, we do so only after carefully considering all documentation 

and consulting relevant sources, as we have done in this case. Though the tax burden may be 

substantial, this cannot influence whether the law is followed. The totality of the determination 

comes down to whether 

the resident has provided unequivocal evidence they qualify for the

30of3 

However, overturning the denial of the petitioner's exemption, would create precedent where any 

veteran or resident can apply for the exemption simply because they feel they qualify on the off 

chance they are erroneously approved. The law and STC rules are clear on the exemption criteria 

which need to be satisfied and what is to happen once a veteran is found to not qualify (MCL 

211.7¢(b). While our department can understand the confusion and frustration this matter has 

caused the petitioner, this cannot influence whether we follow the law. What was required in this 

case was an exemption denial and our department is confident the MTT will see we followed the 

appropriate course of action to uphold the law by allowing only those who are due the exemption 

receive it. 

2 BE 

tus 

Raymond Borregard, MCAT 

Assessing Department Specialist 

Pittsfield Charter Township

7 

a 

. 

higan Depactmant of Treasury 

A107 

(12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under 

authonty of Public Act 161 of 2013. MCL 211 

7b 

Filing is mandatory. 

Instructions: 

Thus form 

1s to be used to apply for an exemption of property taxes under MCL 211.70, for real property used and owned as a homestead by 

a disabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarriad surviving spouse 

The property owner, or his or her legal designee. must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and 

hefore, 

or until the cf onclusion of, the December Board of 

of R 

| OWNER INFORMATION {Enter information for the disabled veteran or unremarried suring spouse) 

ke 

Armeck 

"oeqd Mess Ress (i 

Sy 

State 

. 

[ZIP Code 

a 

i. one 

Michigan 

. 

“ui 

% 

LEGAL DESIGNEE INFORMATION (Complete 

fagoficane)* [= |\ 

JETT 

oo 

oT 

Ee A 

a 

EE 

Daytime Telaphone Number 

AV X14 

174 Ba 

Saw 

ASSESSUR'S OFFICE 

[ZIP Code 

oo 

PITTSHIE 

D 

CHART TER TOWNSHIP 

City Township or Village (Check the appropriate box and provide the name) 

1] City 

v Township 

a Village 

gl 

a 

- 

Trts Field 

Cherise 

Name of the Lacal School District 

s Wied Aw 

Ard Oaloo 

rr 

Parcel Identification Number 

Date the Property was Acquired (MM/DDIYYYY) 

Liles grep hy 

10 

- 2.000) 

roperty Address 

2293 Moss 

Lose CT 

State 

UP 

Ager 

Michiouns 

TE | 

ACKNOWLEDGEMENT (Check all boxes that apply) 

unty 

Hom 

| 

x 

lam a disabled veteran, 

or the legal designee of the disabled veteran, who was discharged under honorable conditions from the armed 

the United States of America with a service connected disability. 

= 

4 

[7 

I am the unremarried surviving spouse. 

or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discha 

| 

under honorable conditions from the armed forces of the United States of America with a service connected disability 

< 

| Lam a Michigan resident 

A 

| 

Lown the property 

in which the exemption is being claimed and itis used as my homeste: 

L 

property 

| 

9 

y 

its land and buildings where a family makes its home. 

Homestead is generally defined as any dwelling with 

| 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide 

¢ a 2 copy of the required documentation) 

1

DEPARTMENT OF VETERANS AFFAIRS 

April 30, 2025 

Rickey James Armour 

Co 

2293 Moss Rose Ct 

In Rep) 

REISLto; 

Ann Arbor, MI 48103 

27 /aBonel 

Dear Mr. Armour: 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We are 

providing this letter to disabled Veterans to use in applying for benefits such as state or local property or vehicle tax 

relief, civil service preference, to obtain housing entitlements, free or reduced state park annual memberships, or 

any other program or entitlement in which verification of VA benefits is required. Please safeguard this important 

document. This letter is considered an official record of your VA entitlement. 

Our records contain the following information: 

Personal Claim Information 

Your VA claim number is: xox |} 

You are the Veteran. 

Military Information 

Your most recent, verified periods of service (up to three) include: 

Branch of Service 

Character of Service 

Entered Active Duty 

Released/Discharged 

Navy 

Honorable 

March 30, 1967 

March 19, 1969 

(There may be additional periods of service not listed above.) 

VA Benefit Information 

You have one or more service-connected disabilities: 

Yes

Michigan Cepartivent of Treasury 

5107 (12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

issued under authonly of Public Act 161 of 2013. MCL 211.76 Filing is mandatory, 

Instructions: This form is to be used to apply for an exemption of property taxes under MCL 211.7b. for real pomp pied 8 

a disabled veteran who vas discharged from the armed forces of the United States under honorable conditions or hls or bef unremarried surviving spotise 

The properly owner, or his or her iegal designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and 

before, or untif the conclusion of, the December Board of Review. 

OWNER INFORMATION (Enter information for the disabled veteran or untemarried surviving spouse) 

Cuners Name 

Cuner's rem Marmber 

/ Lp nc 

fackay Sess 

113 Jot Se 

Owner's Mailing Address 

Lo 

229% 

Muss 

de 

3 

TT 

h 

State 

= 

Ar 

Retdee 

| 

Mus J GAN 

+ ¥i 

oC. 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

) 

B 

Lega Designee Name 

ZiP Code 

Daytime Telephona Number 

Mailing Address 

— 

. 

] 

[cy 

TT 

Sale 

rT 

TTT 

Zi 

Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is being claimed) 

City, Township or Village (Check the appropriate box and provide the name) 

mM City 

dl Township 

0 Vilage 

[RI 

5 

Ea 

” 

- 

- 

Prvms (rel & CRpetin 

County 

” 

EE 

Name of the Local Schoot District 

Lis hTenaw 

Asin Apher 

] 

Parcel Identification Number 

Tr 

Date the Property was Acy 

L-12-gq 20g pH 

JO 

LB 

Homestead Property Address 

PARR REN 

Moss 

| Weng Cx C. 

’ 

Stale 

+ 

TEP Cede 

TTT 

Pins Nebois 

Me Wag mp 

J 505 

ACKNOWLEDGEMENT {Check all boxes that apply) 

od (MDD 

YY) 

Y 

City 

I 

I am a disabled veteran, or the legal designee of the disabled veleran, who was discharged u under honorable conditions from the armed forces of 

the United States of America with a service connecled disability. 

[ 

] 

i am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse. of a disabled veteran who was discharged 

under honorable conditions from the armed forces of the United States of America with a service connecled disability. 

NX] 

| am a Michigan resident. 

{own the property in which the exemption is being claimed and itis used as my homestead. 

Homestead is generally defined as any dwelling with 

its tand and buildings where a family makes its hame. 

“AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

x The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result 

of military service and entitled to veterans’ benefits at the 100% rate (must attach a copy of the letter from the U.S. Department of Veterans Affairs) 

i 1 The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing {must atlach a copy of the 

certificate from the 1.8. Department of Veterans Affairs)

o QALY 

As 

ADS 

1 

Ny 

DEPARTMENT OF VETERANS AFFAIRS 

Veterans Benefit Administration 

Regional Office 

RICKEY ARMOUR 

VA File Number 

Represented By: 

DISABLED AMERICAN VETERANS 

Rating Decision 

02/02/2022 

INTRODUCTION 

The records reflect that you are a Veteran of the Vietnam Era, You served in the Navy from 

March 30, 1967 to March 19, 1969. We have received a copy of your recent VA examination 

dated January 3, 2022. Based on a review of the evidence listed below, we have made the 

following decision{s) on your claim. 

DECISION 

Evaluation of prostate cancer, which is currently 100 percent disabling, is continued. 

EVIDENCE

RICKEY ARMOUR 

REASONS FOR DECISION 

Evaluation of prostate cancer currently evaluated as 100 percent disabling. 

The evaluation of prostate cancer is continued as 100 percent disabling. 

We have assigned a 100 percent evaluation for your prostate cancer based on: 

* Active malignancy 

Following the cessation of surgical, X-ray, antineoplastic chemotherapy or other therapeutic 

procedure, the rating of 100 percent shall continue with a mandatory VA examination at the 

expiration of six months. Any change in evaluation based upon that or any subsequent 

examination shall be subject to the provisions of 38 CFR §3.105(e). If there has been no local 

recurrence or metastasis, you will be rated on residuals such as voiding dysfunction or renal 

dysfunction, whichever is predominant. (38 CFR 4.115b) 

This is the highest schedular evaluation allowed based on renal dysfunction. (38 CFR 4.115a, 38 

CFR 4.115b) 

This is the highest schedular evaluation allowed under the law for malignant neopiasms oi’ the 

genitourinary system. (38 CFR 4.115a, 38 CFR 4.115b) 

REFERENCES: 

Title 38 of the Code of Federal Regulations, Pensions, Bonuses and Veterans' Relief contains the 

regulations of the Department of Veterans Affairs which govern entitlement to all Veteran 

benefits. For additional information regarding applicable laws and regulations, please consult 

your local library, or visit us al our website, www.va.gov.

BEAN 

Michigan Department of Treasury 

5107 (12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

[IN 

Instructions: This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real phdperty Solan ‘owned as &'homestédd” 

by a disabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarried surviving 

spouse. The property owner, or his or her legal designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 

31 and before, or until the conclusion of, the December Board of Review. 

Owner's Name 

Owner's Telephone Number 

Rickey James Armour 

313-468-3077 

Owner's Mailing Address 

2293 Moss Rose Ct. 

City 

State 

ZIP Code 

Ann Arbor 

Michigan 

48103 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is being claimed) 

Township 

1 Village 

City, Township or Village {Check the appropriale box and provide the name) 

] City 

Pittsfield Charter 

County 

Name of the Local School District 

Washtenaw 

Ann Arbor 

Parcel identification Number 

Date the Property was Acquired (MM/DD/YYYY) 

L-12-07-210-004 

10- 

-2000 

Homestead Property Address 

2293 Moss Rose Ct, 

City 

State 

ZIP Code 

Ann Arbor 

Michigan 

48103 

ACKNOWLEDGEMENT (Check all boxes that apply) 

[3 am a disabled veleran, or the legal designee of the disabled veteran, who was discharged under honorable conditions from the armed forces of 

the United States of America with a service connected disability 

J 

| am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged 

under honorable conditions from the armed forces of the United States of America with a service connected disability. 

| am a Michigan resident 

1 own lhe property in which the exemption is being claimed and it is used as my homeslead. 

Homeslead is generally defined as any dwelling with 

its land and buildings where a family makes its home 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been determined by the United States Depariment of Veterans Affairs lo be permanenily and totally disabled as a result

Department of 

Veterans Affairs 

PO BOX 4:44 

November 10,2022] 

1 

FANESVILLE WIE S357-:4:004 

\ 

Veteran's Nae: 

— 

Armour, Rickey, James 

2135593 1307617 AUTO *5-DIGH 48103 

1331 PS 

RICKEY JAMES ARMOUR 

2293 MOSS ROSE CT 

ANN ARBOR, MI 48103-9032 

I 

EE 

EU CI 

TU EH RA] 

Anti 

PHISH 

This fetter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). 

We are providing this lener to disabled Veterans to use in applying for benefits such as housing 

entitlements, free or reduced state park annual memberships, state or local property or vehicle tax relief, 

civil service preference, or any other program or entitlement 

in which verification of VA benefits is 

required. Please safeguard this important document. This letter replaces VA Form 20-3455, and 

is 

considered an official record of your VA entitlement. 

H 

.-America is Grateful to You for Your Service-- 

Our records contain the following information: 

Personal Claim Information: 

Your VA claim number is: 

You are the Veteran 

( 

Military Information: 

Your character(s) of discharge and service date(s) include: 

Navy, Honorable, 30-Mar-1967 

- 19-Mar-1969 

(You may have additional periods of service not listed above) 

VA Benefits Information: 

Service-connected disability: 

Yes 

Your combined service-connected evaluation is: 

100 PERCENT 

The effective date of the last change (o your current award was: 01-DEC-2021 

Your current monthly award amount is: 53.517.84 

You should contact your state or local office of Veterans affairs for information on any tax, license, or 

fee-related benefits Tor which you may be cligible. State offices of Veterans’ affairs are available at 

http://www. 

va govistatedva htm. 

Need Additional Information or Verification? 

about this letter or need additional verification of VA benefits. please call us

PaN 

’ 

Michigan Department of Treasury 

5107 (12-13) 

State Tax Commission Affidavit for Disabled Veterans Exemption{ 3 31 2074 

sted under authority of Public Act 161 of 2013, MCL 211.7b. 

Filing is mandatory 

instructions: This form is to be used to apply for an exemption of property taxes under MCL. 211.7b, for real property,use#l and owned as 

‘a idmestead 

by a disabled veteran who was discharged from the armed forces of the United States under honorable cof ton ay ih orher. unfernarie 

spouse’ The property owner, or his or her legal designee, must annually file the Affidavit with the supervisor or 

asse! Sing officer any time after 

31 and before, or until the conclusion of, the December Board of Review. 

Owner's Name 

Owner's Telephone Number 

Rickey James Armour 

313-468-3077 

Owner's Mailing Address 

2293 Moss Rose Ct. 

City 

State 

. 

ZIP Code 

| 

Ann Arbor 

Michigan 

48103 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

° 

Daytime Telephone Number 

Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the properly in which the exemption is being claimed) 

City, Township or Village (Check the appropriate box and provide the name) 

1] City 

FE] Township 

HN Village 

Pittsfield Charter 

County 

Name of the Local School District 

Washtenaw 

Ann Arbor 

Parcet ldenlification Number 

Date the Property was Acquired (MM/IDDIYYYY) 

1-12-07-210-004 

10- 

-2000 

Homestead Property Address 

2293 Moss Rose Ct. 

City 

State 

ZIP Code 

Ann Arbor 

Michigan 

48103 

ACKNOWLEDGEMENT (Check all boxes that apply) 

a 

| am a disabled veteran, or the legal designee of the disabled veteran, who was discharged under honorable conditions from the armed forces of 

the United States of America with a service connected disability. 

I; 

I am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged 

under honorable conditions from the armed forces of the United States of America with a service connected disability. 

I am a Michigan resident. 

[ 

| town the property in which the exemplion is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with 

its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result

Department of 

Fac 

Veterans Affairs 

) 

[HORHSANSEE 

PANE SNEED 

WE 

ses 

November YU 2028 

Veter ~ Nang 

Armour, Richey, Tunes 

ie 

RICKEY J 

2203 MC 

> 

ANN ARBOR. ME 48103 

ae EE ET 

Phin fetter is 

summary of benelits you currently receive fron the Departiient of Veterans Affairs (VA) 

We are providing this fever 

to disabled Veterans to use 

in applying 

Tor benefits such as housing 

entitlements, {ree or reduced state park annual memberships, state or tocal property 

or vehicle tay relief. 

civil service preference, or any other progrant or entitiement 

in winch verification of VA benehits is 

required. Please safeguard this important document. This letter replaces VA Form 20-5435 and 

considered an official record of your VA entitlement. 

America is Grateful to You for Your Service. 

Our records contain the following information: 

Personal Claim Information: 

Your VA claim number is; ] 

You are the Veteran 

Military Information: 

Your characteresy 

of discharge and service dates etude 

Navy. Honorable, 30-Mar-1967 - 19-Mar-1969 

CY or may hueve additional peviods of service not Bisted above 

VA Benefits Information: 

Service-connected disability: 

Yes 

Your combined service-connected evaluation is 

10D PERCENT 

Ihe effective 

dag 

wind was 

0 

DEC 

200 

Noon 

cron 

HL Oir CL 

You should contact vour stateror-focal office of Veterans” af tars for information on any tax license sor 

fec-retuted benetits 

for which you nay 

be eligibles Ste ottices af Veterans” altars are available 

at 

hips 

vavov/statedva 

htm. 

Need Additional Information or Verification?

Raymond Borregard 

From: 

State-Tax-Commission <State-Tax-Commission@michigan.gov> 

Sent: 

Wednesday, May 7, 2025 8:55 AM 

To: 

* 

Raymond Borregard 

Subject: 

RE: Veteran Exemption Denial 

CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, 

especially from unknown senders. 

MCL 214.7¢(c) and (d) 

(c) The assessor may deny a new claim, or an existing claim following an audit, as further provided in 

subdivision (d). 

(d) The assessor shall, in a form and manner prescribed by the state tax commission, notify the 

individual of the denial of the new or existing claim, the reason for the denial, and that the denial may 

be appealed to the residential and small claims division of the tax tribunal within 35 days after the 

date of the notice. The assessor may deny a claim for exemption for the current year and for the 3 

immediately preceding calendar years. If the tax roll is in the local tax collecting unit's possession, it 

shall amend the tax roll to reflect the removal of the exemption, and the local treasurer shall, within 30 

days after the date of the discovery, issue a corrected tax bill for any additional taxes with interest at 

the rate of 1% per month or fraction of a month computed from the date the taxes were last payable 

without interest. If the tax roll is in the county treasurer's possession, the tax roll must be amended to 

reflect the removal of the exemption and the county treasurer shall, within 30 days after the date of 

the removal, prepare and submit a supplemental tax bill for any additional taxes, together with interest 

at the rate of 1% per month or fraction of a month computed from the date the taxes were last 

payable without interest. Interest on any tax set forth in a corrected or supplemental tax bill again 

begins to accrue 60 days after the date the corrected or supplemental tax bill is issued at the rate of 

1% per month or fraction of a month. Taxes levied in a corrected or supplemental tax bill must be 

returned as delinquent on March 1 in the year immediately succeeding the year in which the 

corrected or supplemental tax bill is issued. 

* 

As you can see in the statute above the assessor has the authority to deny the Disabled Veteran's Exemption for the 

current and three preceding years using Form 6055 — Notice of Denial of Disabled Veterans Exemption. The taxpayer will 

have the right to appeal the denial to the Michigan Tax Tribunal. The County Treasurer would amend the tax roll to reflect 

the removal of the exemption. 

Please let us know if you have any further questions. 

Thanks, 

LaNiece Densteadt

RE: Verification of ETgibiity 

Da 

Wednesday, May 28, 2025 7:31:00 

AM 

Attachments: 

image002 ong 

Good morning David, 

Thank you for looking into this! 

I really appreciate it. 

Best regards, 

Raymond 

Raymond Borregard MCAT 

Assessing Department Specialist 

6201 W. Michigan Avenue, Ann Arbor, MI 48108 

Phone; (734) 822-3115 

Direct: (734) 822-3119 

From: David Saims <saimsd@washtenaw.org> 

Sent: Tuesday, May 27, 2025 11:57 AM 

To: Raymond Borregard <BorregardR@pittsfield-mi.gov> 

Subject: RE: Verification of Eligibility 

CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from 

unknown senders. 

Bl - ves 

- 

from the paper you sent 

| can’t look him up at the VA 

ves 

es a lawyer and 

| can’t look him up but from the letter it doesn’t say he gets Ch 35 benefits nor | do not see P&T 

Rickey Armour 

is NOT P&T and is a no. 

Sorry it took me a bit to get back to you. 

Have a good day, 

. 

David Saims 

Director 

MACVC Trustee 

2155 Hogback Rd. 

PO Box 8645 

Ann Arbor, MI 48107-8645 

saimsd@washtenaw.org 

734-973-4549 

734-973-4560 Fax 

Go Army! 

From: Raymond Borregard <BorcegardR@pittsfield-mi.gov> 

Sent: Friday, May 16, 2025 2:50 PM 

To: David Saims <saimsd@washtenav.org> 

Subject: Verification of Eligibility

verify if the veterans here meet one or more of the criteria for the tax exemption listed below. 

PARCELNUMBER 

ADDRESS 

OWNER NAME 

QUESTIONS 

LAST APPLIED 

L-12-07-210-004 

2293 MOSS ROSE CT 

ARMOUR RICKEY J 

VERIFY IF UNEMPLOYABLE OR ADAPTED HOUSING, NOT P&T 

2025 

ES 

LIMITED INFO ON VA DOCUMENT 

2025 

[==-=—-—n 

an 

= 

— 

=a 

===>=3] 

DOCUMENTS DON'T SAY P&T, ADAPTED HOUSING OR UNEMP. 

2024 

CEES 

TET 

a SSC 

PO 

a 

Se 

I 

Re) 

DOCUMENT STATES DOES NOT QUALIFY FOR ANY OPTION 

2025 

ND 

DOCUMENT DOESN'T SAY P&T, ADAPTED HOUSING OR UNEMP. 

2025 

For the purposes of the exemption, MCL 211.7b defines "Disabled Veferan™ as a veteran who is a resident of this state 

land who meets one of the following criteria and can provide documentation to that effect: 

1. Has been determined by the United States Department of Velerans Affairs to be permanently and totally disabled 

as a result of military service and entitled to veterans’ benefits at the 100% rate. 

2. Has a certificate from the United States Department of Veterans Affairs certifying that the veteran is receiving or 

has received pecuniary assistance due to disability for specially adapted housing. 

3. Has been rated by the United States Department of Veterans Affairs as individually unemployable. 

| appreciate any help you can provide. Please feel free to reach out if you have questions or need anything from me. 

Have a nice weekend! 

Best regards, 

Raymond 

Raymond Borregard MCAT 

Assessing Department Specialist 

6201 W. Michigan Avenue, Ann Arbor, MI 48108 

Phone: (734) 822-3115 

Direct: (734) 822-3119

hg 

as Epetitinint 

of Tons ns 

HAR Res 

1321 

Notice of Denial of Disabled Veterans Exemption 

06 of 

1893. 

as amendnd 

issued under authonty of Public 

Ag 

With this notice, you are notified that the Disabled Velerans Exemption on the property identified below has been 

denied. 

if you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below, 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form 

for each property number. 

1 Property 

Tax identification Number 

2 Fame of Lozal 

Unit (C 

is or City) 

L-12-07-210-004 

PITTSFIELD CHAR TER TWP 

Waa 

[XI Township 

city 

48 

sof Properly (Prova a Coniplote Adds) 

i 

| Cry 

’ 

| state 

ZIP Coie 

2293 MOSS ROSE CT 

| ANN ARBOR 

Mt 

48103 

5 Hama 

of Owner 

(Fist, biddie. Last 

oo 

. 

’ 

’ 

’ 

RICKEY J ARMOUR 

§ Oana s Daytime 

Telephons 

Number 

| 

7 Oveners 

Emad Addrase 

© Failing Addrass if Difforent han Property Addrass 

Cy 

i 

| State 

ZIP Coda 

9. Your exemption was denied/adjusted for the following reason: 

X a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

| BN b. The property claimed is not the owner's homestead. 

i] c. The property has transferred, and the qualifying individual is no longer the owner 

( 

] d. The person claiming the exemption is not the owner. 

NOT RATED BY VA AS UNEMPLOYABLE OR TOTALLY & PERMANENTLY 

Xe. Other: 

| 

d 

DISABLED AND NOT RECEIVING COMPENSATION FOR ADAPTED HOUSING 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year 

2025, 2024, 2023, 2022 

PART 2: CERTIFICATION 

j 

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| 05/29/2025 

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Raymond Borregard 

From: 

Raymond Borregard 

Sent: 

Monday, June 9, 2025 10:27 AM 

To: 

JOHNSON, PAMELA N CIV USAF AETC AFSAT/FMF 

Cc: 

rjarmour48@comcast.net; David Saims 

Subject: 

RE: 6JUN2025 - Washtenaw County POC - David G. Saims/2293 MOSS ROSE COURT 

Good morning Pamela, 

| just wanted to reach out regarding this message since 

| was out of the office on Friday. The denial would 

need to be appealed by your father with the Michigan Tax Tribunal within 35 days of the denial. The 

information for submitting the petition should be on the bottom of the denial notice, but 

| have also 

included the link below. He should submit the “Petition for Veterans Exemption”. Once a denial is issued 

by the township, the only way to go about changing it would be to appeal 

to the tribunal. 

MTT Small Claims 

Feel free to reach out with any questions. 

Best regards, 

Raymond 

Raymond Borregard MCAT 

Assessing Department Specialist 

6201 W. Michigan Avenue, Ann Arbor, MI 48108 

Phone: (734) 822-3115 

Direct: (734) 822-3119 

From: David Saims <saimsd@washtenaw.org> 

Sent: Monday, June 9, 2025 9:44 AM 

To: JOHNSON, PAMELA N CIV USAF AETC AFSAT/FMF <pamela.johnson.23@us.af.mil> 

Cc: rjarmourd48@comcast.net; Assessing Email <assessing@pittsfield-mi.gov> 

Subject: RE: 6JUN2025 - Washtenaw County POC - David G. Saims/2293 MOSS ROSE COURT 

CAUTION: This email originated from outside your organization. Exercise caution when opening 

attachments or clicking links, especially from unknown senders. 

Pamela,

MACVC Trustee 

2155 Hogback Rd. 

PO Box 8645 

Ann Arbor, MI 48107-8645 

saimsd@washtenaw.org 

734-973-4549 

734-973-4560 Fax 

WASHTENAW COUNTY 

Aree 

arran 

Go Army! 

From: JOHNSON, PAMELA N CIV USAF AETC AFSAT/FMF <pamela.johnson.23@us.af.mil> 

Sent: Friday, June 6, 2025 12:03 PM 

To: David Saims <saimsd@washtenaw.org> 

Cc: rjarmour48@comcast.net; assessing @pittsfield-mi.gov 

Subject: 6JUN2025 - Washtenaw County POC - David G. Saims/2293 MOSS ROSE COURT 

Good afternoon Mr. Saims, 

I'm writing this letter on behalf of my father, Rickey J. Armour, regarding his disabled Veteran 

Exemption Decision, for the property address below. 

Per my father's most recent VA Summary of Benefits letter dated 3JUN2025, he is totally and 

permanently disabled due to his service-connected disabilities. 

According to the eligibility requirements for the exemption, he meets one of the three the criteria, as 

stated for application of this benefit. 

Please feel free to reach out to my dad via cell 

@ 313.468.3077...we look forward to hearing from to 

remedy this unfortunate situation. 

PROPERTY IDENTIFICATION: L-12-07-210-004 

ARMOUR RICKEY J & FLORENCE J 

2293 MOSS ROSE COURT 

ANN ARBOR, MI 48103-9032

bail 

METROPLEX MEA80: 

= 

15 MOV 2025AMILEA 

PITTSFIELD CHARTER TOWNSHIP 

6201 W. Michigan Avenue 

Ann Arbor, MI 48108-1677 

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NOV 21 70 

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MicH(GAN 

Tax TRIBUNAL 

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BOX 30232 

LANSING 

MI A5109 

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