Francek.pdf
Bradley Francek, Petitioner V Township Of Kenockee, Respondent · 25-003688-TT
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Page 1
RECEIVED AUG 27 4 Is MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING 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. 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. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name Bradley Francek Mailing Address (No., Street, P.O. Box or Rural Route) 10450 Brandon Rd. City or Town State ZIP Code Kenockee Twp. Mi 48006 Telephone Number g 4 0 650-2248 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bradleyfrancek@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information } First Name Mm. 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 If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [] yes* 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]
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
{J True Cash and Taxable Value
{7 Poverty Exemption
Taxable Value Only (calculation)
[I Disabled Veterans Exemption
[1 Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
| purchased a residential property located at 10400 Brandon Rd. in Kenockee Twp. in 2023.
| paid the winter 2023
taxes.
Upon paying the 2024 summer taxes
i saw the tax bill was high but paid it. When
i recieved the 2024 winter
tax bill
i then realized the SEV had substantially went up thus the high tax bill,
| then spoke to our township assesor about the high SEV and the county assessor.
| was advised to pay the tax and
schedule an appointment at the boatrd of review in March with the understanding
i would receive a credit for the
overpayment in 2024
.
| did understand the cap had fallen off due to the sale and purchase of the property, but
i could
not understand how high the SEV went up.
The property purchased was in desrepair and the intent was to clean it up
, make repairs and help my son out on his
first home.
| hired a professional appraisal firm to perform an appraisal of the property to have the ability to state my
case at the board of review.
Kenockee township established an SEV of $133,700.00 in 2023. The SEV went up to $183,100.00 in 2024. The
appraisal company established a value of $224,500.00 performed in December of 2024.
| am seeking some assistance to seek the overpayment of property taxes in 2024 due to the over valuation of the
property.
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: 0 maren
[J July
{J pecember
if No, check the applicable reason(s):
Not required to attend
0 Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Od Appealing within 35 days of State Tax Commission OrderPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel identification Number: 74-24-031-1006-100 Classification of Property: Real Personal (check one) vi Agricultural Commercial Industrial Rosana! Timber-Cutover Developmentai Utility (check one) % Current Assessed Value (also known as State Equalized Value) as established by the BOR: $136,240.00 Current Taxable Value as established by the BOR: $136,240.00 What do you belleve is the fair market value (also known as True Cash Value)? $224,500.00 per appraisal Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $112,250.00 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 bep'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) ] Agricuitural 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?
Page 4
ges
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
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?
[| Yes
No
Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
[I] Yes
No
If you answered yes ta 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
$O0ver $500,000.00
$300.00
If your property {s
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.
Signature required
Nz. AffPage 5
Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number ay. Parcel Code Ne 1. ASSESSED VALUE [Disposition by Board of Review. The Board of Review must state TEN [] Denied Assessed Value Changed From (3, fo "1 to] E77 | Record of vote - Board or three member commit Za a Ji N Chairperson: [yes 0 v2 Member: J] Yes CINo Inittats Member: 1% Yes [Ino Initials Reason for board action . r degrocea BD Qctil wrobuad pedat pole ision of the Board of If you disagree with the d Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura) Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved hy the Michigan Tay Tribunal. Michigan Tax Tribunal forms are available at www. michigan.govitaxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. i [TIDenied YY] Tentative Taxable Value Changed From __/ § 5/272 to_ [36.240 Record of vote - Board or three member committeg of board Chairperson: |Z] Yes [Ine yA Member;¥] Yes [No a Member: §] Yes [No Initials Initials Reason for board action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48908. Cornmercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Persanal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appesled by July 31. The petition must be filed on a Michigan Tax Tribunat form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 3. CLASSIFICATION — Disposition by Board of Review. The Board of Review must state the reason for its action below. 1 [] Denied [| Classification Changed From to Record of vote - Board or three member committee of board Chairperson: [| Yes [ No Reason for board action Initials Initials Member: Od Yes tJ No Initials Member: 4 Yes Ug No Initials disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, Mi 48809 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. [7] Exemption Request Denied ["] Exemption percent modified from % to % Record of vote - Board or three member committee of board Chairperson: | Yes [No itials Member: tJ Yes J No Initials
Page 6
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I
Jus ppt]
of Treasury
Hiign Depart
2 5-9/9
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 208 of 1893, as amended. Filing
is voluntary,
hi
lichi
i
or the State Tax Commission unless you first protest to the Board of Review.
o!
untary.
however you may not appsal
0 the Michigan Tax Tribunal
TO BE COMPLETED BY OWRER OR OWNER'S AGENT
(0 / 0)
Owne
Ce
Petfipners
Name
(ther
than Cuner_ Blease Print of Type)
ToredBy French
ted
ly Pred
ce bc
Twnsnip or City
WZ
Fro
x
Cran
The undersigned protests the assessed value andlor the tentative taxable value andor the property classification
andor the qualified
agricuttural property exemption of the following described property:
Property identified {Parcel code required. Property address & legal description optional)
| TSH
03) ~/00¢ po
Protested Item
Df Assessed Value
[7] Tentative Taxable Value
[| Classification
|] Qualified Agricultural
Property Exemption
1. PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
“Assessed Amount
|
1s bY:
of True Cash Value
Tentative Taxable Value
Year
I
4
SCL, deov.00
S20 00
152 02,2
2. PROTEST OF CLASSIFICATION
{Complete
this section for 2 request
is change
the classification. The Board of Review must make their decision regarding classification in
accordance
with Section 211.34c
of the Michigan Compiled Laws. The Board of Review shall not be nflusnced by the effect that a particular
classification
has on that proparty’s status
as a homeownar's principal residence of qualified agricuttural properly.)
Classification of property
op this year's assessment of
Keg:
of
Classification shouk! be (check one of the following):
[1] Agricuttural
1 industrial
[7] Timber Cutover
[7] uty (Personal Property Only)
7 Commercial
[X
Residential
Il Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(if the assessor has denied of changed the percentage of the exemption from the 18 mills of toca! schoo! operating tax for qualified agricultural
rch Baard of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT
property, the owner may appeal this action te the Mat
Lenn: TRE EXEMETION FROM THE 18 EOHOOL OPFRATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Baron, Tales agrouiural exemption requested by owner (Enter 106
wil TTT
Percent quained agrouliural exemption granted by assessor (Enter
F exemption
3
exemption requested)
denied)
4. REASON FOR PROTEST
Sais resort
for protest of assessed value andior he toratie tate vats andlor classification ars quaified gic
ex
ion
properyPage 7
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