Winfield 4.pdf
Joseph A Winfield, Petitioner V City Of Detroit, Respondent · 24-003654-TT
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GRETCHEN WHITMER GOVERNOR LANSING RECEIVED JUL 11 2024 SCHIGHNCTAX TRIBHN Ase 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. submit this document, you may be held in default. 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 Section 1: Petitioner’s Contact Information First Name N os < RN M.1. + Last Name/Company Name WD iy <\ AY Mailing Address (No., Street, P.O. Box or Rural UN = \ \\5N > DS too K Ny City or Town Oe State om ZIP Code . REE Telephone Number 2\ A L\DS 34K Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Atlorneyihutiiorized Representative’s Contact Information First Name Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) ) 105 \ - City or Town State Z|P 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 parcels are you Yes* No** If you are appealing more than one parcel, are they contiguous or adjoining? Sle)
Page 2
JUL 11 204 ns) 00 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR LANSING RECEIVED 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) 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 submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Nam M.L Last Name/Compan! Mame, Noses t= LO 6 Fb Mailing Address (No., Street, P.O. Box or Rural Route) BY A513 red Seed City or Town State ZIP Code Ve NL CL 05 Telephone Number Fax Number 2123 bLS 134K E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s AtlgroeylAuthBrized Representative’s Contact Information First Name Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 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 If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] vest x] No*
Page 3
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)
WL True Cash and Taxable Value
[0 Poverty Exemption
{J Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J 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
Fee
oly
a oh went
Section 6: Jurisdictional Issues
Year(s) you are appealing:
Did you protest the assessment at a Board of Review (BOR)? Pves
[| No
if Yes, check which BOR you attended AND attach the BOR decision: (4
arch
[| July
(} December
if No, check the applicable reason(s):
[|
Not required to attend
O Assessment Change Notice was not received by Petitioner
Oa Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels.
Parcel Identification Number:
2\ 93% \%\
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
% 00
Current Taxable Value as established by the BOR:
nH A%T
What do you believe is the fair market value (also known as True Cash Value)?
\2. 7] oo
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
347%
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number; AD
3b VED
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)
)=8
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
If improved property, how is the
property currently heing used?
ed Lara
If improved property, for what use was the proper Ng
-.
Le
SN
caval)Page 5
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 Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 0 Yes [Kuo Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J Yes = No If you answered yes to 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 $500,000.00 200.01 $Over $500,000.00 $300.00 if your 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 $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 Petitioner or Attorney/Authorized Representative’s Signature: Isl SOA he NG
Page 6
Coleman A. Young Municipal Center
2 Woodward Avenue, Suite 105
Detroit, Michigan 48226
Phone: {313) 628-0722
Fax: {313) 224-4576
www .detroitmi.gov
Pioponiy Avsstamont
=
Board
of Review
crear
DETROIT
05/15/2024
WINFIELD, JOSEPH
17373 BRADFORD
DETROIT MI 48205
RE:
2024
MARCH BOARD OF REVIEW PETITION NUMBER:
M-003546
The March Board of Review has considered the appeal on the 2024 assessment for the below described property
and concluded that:
FINDING OF FACTS:
1.
Parcel Number:
21036181.
2
2.
Property Address:
17854 HOOVER
3.
District:
3
4.
Property Classification:
401
(RESIDENTIAL-IMPROVEDY
Ad Valorem
6.
Principle Residence Exemption:
%
5.
Property Legal Description:
Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2022. £E HOOVER
6. Petitioner timely filed an appeal to the March Board of Review.
7. The March Board of Review considered
(if any) petitioner's and/or duly authorized representative evidence
and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any
recommendations offered by the Office of the Assessor.
CONCLUSION:
The Board of Review has considered the appeal filed and found there was no adjustment warranted.
Before Appeal
After Appeal
2024
Assessed Value
15,600
14,800
2024
Taxable Value
3,982
3,082
If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed
small claims form to appeal to:
Michigan Tax Tribunal
P.O. Box 30232
Lansing
M} 48908
A Michigan Tax Tribunal appeal must
be made
by May 31st
of the current year for properties classified
as:Page 7
618 (Rev. 1112)
( -2\
- 24
:
}
Sd
Petition to Board of Review
Lave
RID
Qo oT
L400
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunc
or the State Tax Commission unless you first protest fo the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Prigt
or Typs)
:
-
bY
Petitioner's Name
(If Other than Owner. Please Print or Type}
Ss see™
CSR
Tawnshlp or City
—.
FST
pe ve
County
om
es
-~
ASEAN
ASE Na
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property Identified {Parcet code required. Property address & legal description optional)
AVES
Yoo VRE
BALERS
Protested Item
x Assessed Value
TX Tentative Taxable Value
1 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
Owner's Estimate of True Cash Value
Tonia
Tosa Value
Year
S, boo
NANA
8 2
2623
— 202
~»
Ema mE AT
A EEE
A TEAL
FP FRAWIED
LL UF DLASSINIVALIUT
(Complete this section for a request to 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 influenced by the effect that a particular
classification has.on that property's status as a homeowner's principal residence or. qualified agricultural. property.)
Classification of property on this year's assessment roll*
LC.
:
.
K&L = dle sd \ AN
Classification should be {check one of the following):
] Agricultural
il industrial
E Timber Cutover
1 Utility. (Personal Property. Only)
[1 commercial
IX} Residential
[] Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural
property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT.
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter G if exemption
Percent qualified agricultural exemption requested by owner. (Enter
1
denied)
QD
GRU IEGuaatod) ™)
8
4. REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property axaiiplion
SRE
AAYan Cn
CERTIFICATION
’
ENPage 8
RR
WEIIWG WE IW FW
www we
mr mem
avy mime
on
02/26/24
NOTICE FROM ASSESSORS REVIEW PERIOD
DISTRICT #3 |
CLASS:[
401 (RESIDENTIAL-IMPROVED)
|
APPEAL#
|M-003546
WINFIELD, JOSEPH
PARCEL NUMBER:
21036181.
Le
OTA 47208
.
PROPERTY ADDRESS:
17854 HOOVER
DETROIT MI 48205
:
-# PRINCIPAL RESIDENCE EXEMPTION:
00%
The Detroit Board of Assessors has considered your appeal on the 2024 Assessed and Taxable Value for the above
described property. The results of your appeal are as shown below.
BEFORE APPEAL
AFTER APPEAL
2024 ASSESSED VALUE
15,600
14,800
2024 TAXABLE VALUE
{3,982
3982
~
2.
—2
0
Ns ade ad)
:
3-5-2
4
0
-
Taxpayer Signature to Aduegl Required)
-
Ny AY [pla }
2
Date SC ot
7
Tatas nak ond dee @
IND WAND
[34S
Email Address (Required)
Day Time Phone Number
(Required)
If you are dissatisfled with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW.
Such an appeal must be In writing, stating specifically the grounds presented during the Assessors Review period. No other matter In
connection therewith shall be considered by the Board of Review.
You may sign, date, and return this letter along with a completed Petition {L-4035) to the March Board of Review at the
address below, as your written request for an appeal to the March Board of Review. Your request for an appeal must be filed
anaon d Mondo in March [02/41/2024] 4:30 nm EST, and may not be filed thereafter.
wiv or before fis-econd Monday
in
March
2024],
The Detroit Board of Review will be conducting appeal hearings.at two physical locations and video conference hearings online:
CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, Mi 48219, hearings are scheduled for the following dates and times:
March 6th-14th, 2024, beginning at 8:00 a.m.
-SAMARITIAN CENTER, 5655 Conner (Kilpatrick Conference Room), heatings are scheduled for the following dates and times:
March 15th-23rd, 2024, beginning at 9:00 a.m.
.
Online: Zoom video conferencing hearing, March 6th—23rd, 2024; at 9:00 a.m. on the web: hitps://cityofdetroit.zoom.us/j/84964354612 N
Requests to appeal to the March Board of Review can be submitted in several ways: via email at MBOR@detroitmi.gov,
Mail: Signed and completed March Board of Review petition (Form 818-L-4435) tu; Board
of Review, Attn March Board of
Review, 2 Woodward Avenue, Suite 804, Detroit, MI 48226. A drop box is also located outside the Woodward entrance of the
Coleman A. Young Municipal Center. If an agent Is filing the appeal on behalf of the property owner, the authorization to.act as
the agent must be completed prior to the scheduled March 2024 Board of Review hearing.
YOUR
REQUEST
TO
THE
ARD OF REVIEW MUST B
CEI
B
RC
2024
at 4:30
p.m.
The petition form approved by the State Tax Commission is available at www.michigan.govitreasury. On the sits, click on FORMS (at top of
page), then click on PROPERTY TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any
supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of
anpellants, time allowed for each taxpayer will be iimited.
’
’
CITY OF DETROIT
OFFICE OF THE CHIEF FINANCIAL OFFICER - OFFICE OF THE ASSESSORPage 9
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