05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.3c35a778-8786-48c1-9460-fb723de7744a.pdf
Tory Sheffer, Petitioner V Township Of Brighton, Respondent · 25-003161-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. 25-003161 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Brighton (LIVINGSTON) 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 Stacy M.I. A Last Name Kaliszewski Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 4363 Buno Rd City or Town Brighton State Michigan ZIP Code 48114 Telephone Number 810-229-0558 Fax Number 810-229-1778 E-mail Address assessor@brightontwp.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. Yes 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 The July Board of Review (BOR) made corrections to the subject property, parcel #4712-21-400-040, to address an error in the home’s square footage. The valuation reports reflecting the home’s calculations both before and after the correction are included as attachments. No changes were made to the contiguous vacant parcel at the July BOR, nor was that parcel presented to the Board for review. Based on the petitioner’s statement in Section 5 of the Petition Form (“Explain the Reason for this Appeal”), the petitioner is appealing the overall property valuation based on the purchase price, rather than appealing the July BOR’s decision. Because the petitioner did not appeal to the March BOR, they missed the opportunity to make a valuation appeal of the subject property. Therefore, the Michigan Tax Tribunal lacks jurisdiction to hear an appeal of the subject property based solely on valuation. Respondent requests the case be dismissed due to lack of jurisdiction. 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)? Yes If yes, check which BOR Petitioner attended: July If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? July*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? Yes If yes, cite the Board’s authority. 211.53(b) Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes If yes, explain. Correction of square footage error. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended: List the date the BOR denied Petitioner’s Poverty Exemption:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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? If Yes, check which BOR Petitioner attended: Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? 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: 4712-21-400-040 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 449,643 Current Taxable Value as established by the BOR: 449,643 What do you believe is the fair market value (also known as True Cash Value)? 899,286 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 449,643 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 4712-21-400-041 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 48,500 Current Taxable Value as established by the BOR: 48,500 What do you believe is the fair market value (also known as True Cash Value)? 97,000 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 48,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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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 Respondent or Attorney/Authorized Representative’s Signature: /s/ Stacy A. Kaliszewski