Blackwood.pdf
Fred Blackwood, Jaqueline Blackwood, Petitioners V Township Of Long Lake, Respondent · 25-002325-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED MAY 1.2 2025 Sel 8 | i MICHIGAN TAX TRIBUNAL Gad 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) 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 M.L. Last Name/Company Name First Name Frey Avy Jpeq VE LIVE Begcktooop Mailing Address (No., Street, P.O. Box or Rural Route) 2080 Love Rp, City or State ZIP Code ’ Joes "Te ve Telephone Number Fax Number 298-240-1377 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s AttrogylAutharized 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? parcels areyou | [] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
ema -— — — i ‘A - - as 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) M True Cash and Taxable Value [0 Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption O Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [ Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Le Betveve Vqos Siow ew Ba 9 27500 Per Save] Soo (Jae IS TYPICAC IRR fomes (fv THe ARH Ar JY60 Shore [FEST THIS ors Ook TRUS CAS Hf Ypevs Ar BHol $00. (Je (J te Be (po 1017 & Comp IRATLE FP RorerT (eS Jo A Jor CASE, Section 6: Jurisdictional Issues Year(s) you are appealing: LDL Did you protest the assessment at a Board of Review (BOR)? [5] Yes [Hl] No If Yes, check which BOR you attended AND attach the BOR decision: Xl March O July O December If No, check the applicable reason(s): | Not required to attend O Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order
Page 3
Urpin gp® STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 8-025 027-00 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: = % d350, col. Current Taxable Value as establisfied by the BOR: J rhE, 268, What do you believe is the fair market Galue (also known as True Cash Value)? BHOLSOD. Multiply the True Cash Value by .5 afd enter here. This is your contention of Assessed Value. H200, 750. — If you believe the Taxable Value differs frdm your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: 08-0L5-029-00 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) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved property, how is the property currently being used? Shorr Tern Resor Kevorse Ifimproved property, for what use was the property designed?
Page 4
re 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? [1 ves No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? J ves BA 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 $200.00 $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), uthorized Repragentativels Signature: — : Isl ps mg = AL __
Page 5
Michigan Department of Treasury
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
Parcel Code
0) Z
08-025-029-00
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
Denied
O
Assessed Value Changed From:
f)
To:
[
]
Record of Vote - Board or three member committee
ard
irperson:
YES
NO {
Me
9
YES
N
MN
Me
:
YES
a]
Chairperson K
Od
<
mber:
[Nf
0
Init
mber:
FJ
0
ng Initials
Reason for Board Action:
(VBC FECATNT
EVIDENCE
TO
fUSTITY
CHANGE
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
ppealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at ‘www.michigan.gov/taxirib.
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
X
Denied
[|
Tentative Taxable Value Changed From:
266,268
To;
Record of Vote - Board or three member “57 of board.
/
Chairperson: id ves
[J
no
ir Member:
BR ves
[H woQ,
Member: K YEs
[] no
Initials
ial
Reason for Board Action:
a, A Me
4 oo
A E & Ve
’
Initials
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
[P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
ppealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed
n a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[|
Denied
[J
Classification Changed From:
401
To:
Record of Vote - Board or three member committee of board.
Chairperson: [] YEs
[1 No——
Member:
[J Yes
[] No———
Member:
[] ves
[]No____
Initials
Initials
Initials
Reason for Board Action:
f you disagree with the decision of the Board of Review regarding classification, appeal Is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 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.
a
Exemption Request Denied
O
Exemption percent modified from
% To:
%
Record of Vote - Board or three member committee of board.Page 6
Michigan Department of Treasury
03/12/2025
618 (Rev. 11-12
10:37
aM
3°
Petition to Board of Review
L-4035
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 Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
a [3
Owner's Name {Please Print or Type)
Petitioner's Name (if Other than Owner. Please Print or Type)
BLACKWOOD FRED & JACQUELINE
Township or City
CHARTER TWP OF LONG LAKE
County
Grand Traverse
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of
the following described property:
Property Identified (Parcel code required, Property address & legal description optional) :
08-025-029-00
LL 491-1V COM S 88 DEG 09' E 133'0F NW COR OF SW 1/4 OF SW 1/4 TH S 88 DEG 09'E
100" TH S 1 DEG 14' W 604.68' TO DYER LAKE TH SWLY ALG SHR TO PTS OF POB THN
6969 BOONE RD
TO POB SEC 25 T27N R12W.
Protested Item
¥ Assessed Value
Xl Tentative Taxable Value
0 Classification
[I Qualifed 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 Estimated True Cash Value
Tentative Taxable Value
Year
330,600
HE , oD
266,268
2025
2.
PROTEST OF CLASSIFICATION
(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with seclion 211.34¢ 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.)
Classificalion of property on this year's assessment roll:
401
Classification should be: (Please check one of the following)
OO
Agricuttural
[1 industrial
CITimber Cutover
[3 Utility (Personal Property Only)
OJ Commercial
[1 Residential
CIDevelopmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
{if the assessor has denled 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 exemplion granted by assessor: {Enter 0 if exemption is dented)
{Percent Qualified agricuftural exemption requested by Owner: (Enter 100 if full
xemption requested)
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification andlor qualified agricultural property exemption,
Fecte ves AARRET YA vE-/s Too ASH, SpE (TTE co
PF >Page 7
| Retail US. POSTAGE - N A 50 7 | Mr. Fred-Blackwood ] HM MET vn Bh i R 2080 Bone Rd —_ i FCM LETTER ERY] Holly, Mi 484429 7M T=) HOLLY, MI 48 Pt MAY 08, 2025 POSTAL sense unirep saves 959 0710 5270 13193 23490 98 - 48933 $9.96 9 $2324N506406 Micnicno Tax TRIE owtc CJ) lo. Orraosr 7 LAS &, AT 48955 2 é RA TO ET | LT Ta LL | Pet | ER RUT