25-002569 Answer.pdf
Toni Zhang, Petitioner V City Of Ann Arbor, Respondent · 25-002569-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-002569 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Ann Arbor (WASHTENAW) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Jerry M.I. Last Name Markey Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 301 E Huron Street PO Box 8647 City or Town Ann Arbor State Michigan ZIP Code 48107 Telephone Number 734-794-6530 Fax Number E-mail Address assessor@a2gov.org Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal 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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PETITIONER FAILED TO PROTEST THE DISPUTED ASSESSMENT FOR THE SUBJECT PROPERTY INCLUDED IN ITS PETITION TO THE 2025 MARCH BOARD OF REVIEW, WHICH IS A STATUTORY PREREQUISITE TO INVOKING THE TRIBUNAL’S JURISDICTION. IN ACCORDANCE WITH MCL 205.735A(3), FOR AN ASSESSMENT DISPUTE AS TO THE VALUATION OF PROPERTY, THE ASSESSMENT MUST BE PROTESTED BEFORE THE BOARD OF REVIEW BEFORE THE TRIBUNAL ACQUIRES JURISDICTION OF THE DISPUTE. THEREFORE, RESPONDENT CONTENDS THE MICHIGAN TAX TRIBUNAL LACKS JURISDICTION OVER THE ASSESSMENT DISPUTE FOR THE 2025 YEAR. THE PETITIONER DID NOT MEET THE STATUTORY JULY 31, 2024 DEADLINE TO APPEAL THE 2024 MARCH BOARD OF REVIEW DECISION. AT THIS TIME, RESPONDENT CONTENDS THE 2024 AND 2025 ASSESSED AND TAXABLE VALUES ARE CORRECT. ADDITIONALLY, THERE IS NO PRE IN PLACE ON THIS PARCEL AS THE PETITIONER STATES ON THEIR PETITION. 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)? No If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 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? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? N/A IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? N/A Under what statutory section was the Taxable Value uncapped? N/A N/A IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? No If Yes, check which BOR Petitioner attended:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR List the date the BOR denied Petitioner’s Poverty Exemption: N/A IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR? No If Yes, check which BOR Petitioner attended: Tax Year(s) denied: N/A List the date the exemption was denied: N/A What statutory section did Petitioner request the subject property be exempt? N/A IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-09-15-104-105 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 288,900 Current Taxable Value as established by the BOR: 288,900 What do you believe is the fair market value (also known as True Cash Value)? $577,800 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 288,900 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 288,900 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Jerry Markey
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CITY OF ANN ARBOR, MICHIGAN 301 E. Huron Street, P.O. Box 8647, Ann Arbor, Michigan 48107-8647 Phone (734) 794-6530 Fax (734) 997-1437 ASSESSOR www.assessor@a2gov.org August 27, 2025 Samantha M. Welton, Chief Clerk Michigan Tax Tribunal 611 W. Ottawa, 4th Floor P.O. Box 30232 Lansing, Michigan 48909 RE: Toni Zhang v City of Ann Arbor - Docket No. 25-002569 Parcel No. 09-09-15-104-105 To Whom it May Concern: Petitioner for the above-referenced docket failed to protest the disputed assessment for the subject property included in its petition to the 2025 March Board of Review, which is a statutory prerequisite to invoking the Tribunal’s jurisdiction. In accordance with MCL 205.735a(3), for an assessment dispute as to the valuation of property, the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute. The Tribunal has no equitable power to waive or otherwise disregard a statutory requirement or filing deadline. The 2025 Notice of Assessment was properly mailed to Petitioner prior to the March Board of Review in accordance with MCL 211.24c. Respondent further contends that the 2025 assessments at issue were not established as the result of a clerical error or mutual mistake of fact. Additionally, there is no Principal Residence Exemption (PRE) in place on this parcel as Petitioner states in their Petition. The Petitioner did appeal to the 2024 March Board of Review, however, the deadline to appeal to the Michigan Tax Tribunal for 2024 was July 31, 2024. The Petitioner did not meet the statutory deadline to appeal the 2024 March Board of Review decision. The Tribunal has no jurisdiction to hear the 2024 appeal for the above-mentioned parcel. The City of Ann Arbor contends the Michigan Tax Tribunal lacks jurisdiction over the assessment dispute for 2024 and 2025. Please contact the Assessor’s Office at (734) 794-6530 with any questions. Sincerely, OFFICE OF THE CITY OF ANN ARBOR ASSESSOR
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL TONI ZHANG MICHIGAN TAX TRIBUNAL Petitioner, v. MTT Docket No. 25-002569 CITY OF ANN ARBOR, Respondent PROOF OF SERVICE Heather Hyatt, states that on August 27, 2025, she served a copy of RESPONDENT’S PROPERTY TAX APPEAL ANSWER FORM and this PROOF OF SERVICE relative to the above-captioned matter, via email, upon: TONI ZHANG tw_ustc@yahoo.com /s/ Heather Hyatt______________ Heather Hyatt, MMAO Appraiser City of Ann Arbor
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3KRQH The Taxable Value number entered in the "CHANGE FROM PRIOR YEAR TO CURRENT YEAR" column does NOT indicate the change in your property taxes. Property taxes are calculated based on the 2025 TAXABLE VALUE (Line 1). 6. Assessor Change Reason(s): LEGAL DESCRIPTION: 401 (RESIDENTIAL-IMPROVED) Email Address: Phone: Assessor: March Board of Review Appeal Information: Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Assessor's Office. Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 10-24) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. There WAS or WAS NOT a transfer of ownership on this property in The 2025 Inflation Rate Multiplier is: 1.031 1. TAXABLE VALUE: ANN ARBOR, MI 48105 % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION -3,700 288,900 -3,700 PROPERTY ADDRESS: No X Yes PRINCIPAL RESIDENCE EXEMPTION ANN ARBOR MI 48105 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PARCEL NUMBER: This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This assessment notice is issued by the local assessor. L-4400 FROM CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 09-09-15-104-105 ZHANG TONGXIAO 2898 RAYFIELD AVE 2898 RAYFIELD AVE 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 2024 2025 292,600 288,900 -3,700 2. ASSESSED VALUE: 288,900 292,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 292,600 WAS NOT 2024 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% The 2025 Board of Review is scheduled to convene on March 17 and March 18 from 9:00 AM to 5:00 PM. An evening meeting is scheduled on March 19 from 1:00 PM to 9:00 PM. The Board is scheduled to convene on March 20 at 9:00 AM and the Board will adjourn at noon on March 20. Meetings will be held at City Hall. APPOINTMENTS ARE REQUIRED AND ARE SCHEDULED THROUGH THE ASSESSOR'S OFFICE (734) 794-6530. Telephone appointments are available upon request. A property owner may protest to the Board of Review by letter. Letter appeals must be received prior to noon on March 19. All appeals are to be accompanied by a Board of Review petition, Michigan Department of Treasury Form 618 (L-4035). POVERTY: MCL 211.7u provides for a property exemption, in whole or part, for the principal residence of persons who, by reason of poverty, are unable to contribute to public charges. In order to receive a poverty exemption, a taxpayer must annually file a completed application form and all required additional documentation. Applications are available at the Assessor's Office or on the Assessing website at https://a2gov.org/assessing Market Adjustment 734-794-6530 JERRY MARKEY ASSESSOR@A2GOV.ORG UNIT 346 NORTH OAKS CONDOMINIUMS Split/Combined on 02/27/2017 from 09-09-15-103-014;
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Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification Property taxes are calculated based on the 2025 Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. The Taxable Value number entered in the "Change from Prior Year to Current Year" Column does not indicate the change in your taxes. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the same as your 2025 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is calculated by multiplying your 2024 Taxable Value by 1.031 (Inflation Rate Multiplier for the current year). Physical changes to your property may also increase or decrease your Taxable Value. Your 2025 Taxable Value cannot be higher than your 2025 State Equalized Value. The denial of an exemption from the local school operating tax for a "homeowner's principal residence" may be appealed to the Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which is available at www.michigan.gov/taxtrib To claim a PRE, complete the "Principal Residence Exemption Affidavit" (Form 2368) and file it with your township or city in the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies as long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies as long as it remains the owner's principal residence. The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of Treasury's website at www.michigan.gov/taxes. Click on the "Property Taxes" box, select "Forms and Instructions", then click on "Board of Review" to obtain a "Petition to Board of Review", Form 618 (L-4035). Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.9o. The petition must be a form approved by the Michigan Tax Tribunal, which is available at www.michigan.gov/taxtrib. The 2025 Board of Review will be at Guy C. Larcom Jr. City Hall Building, 301 E. Huron Street. Basement Conference Rooms A and B Monday, March 17, 2025 9:00 AM to 5:00 PM Tuesday, March 18, 2025 9:00 AM to 5:00 PM Wednesday, March 19, 2025 1:00 PM to 9:00 PM Thursday, March 20, 2025 9:00 AM to 12:00 PM