Hess.pdf

Cecelia A Hess, Petitioner V City Of St Joseph, Respondent · 24-003677-TT

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RECEIVED 

JUL 17 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 

First Name 

M.I. 

Last Name/Company Name 

Cecelia 

Al 

Hess 

Malling Address (No., Street, P.O. Box or Rural Route) 

L300 

5S, State 

St 

City or Town 

State 

ZIP Code 

St. 

Joseph 

(1A 

H9035 

Telephone Number 

T 

Fax Number 

269-519-3387 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I 

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-mall 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 | [] ves* 

[J No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

gm, 

f= 

i 

Ry 

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) 

| 

True Cash and Taxable Value 

[O Poverty Exemption 

| 

| 

[1 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 exemption from Taxation (other than the denial of a 

{1 Ciassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 

assessment 

is 

tee 

high. 

p] 

The 

2353 sess mewt 

15 

suevw 

macked valve 

| 

2 

The povehase Wwids 

an 

arm's 

lewg rh 

vans activ 

with 

both 

parti es 

geting 

nde pendent 

von 

Theiler 

pwn 

self intevest 

Tin 

a 

faive market, 

4, 

The purchase price 

shoold 

be 

used 

as the mest 

cccuvate 

assessment valve. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment ata Board of Review (BOR)? [] Yes 

[mm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 march 

[J July 

1] secember 

1f No, check the applicable reason(s): 

[| 

Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Ssction 5) 

[I] Appealing within 36 days of State Tax Commission Order

LN 

Sa 

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: 

H=2b=5080" OO15 ~00 ~|] 

Classification of Property: 

Real 

Personal 

(check one) 

Agrleuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Valua (also known as State Equalized Value) as established by the BOR: 

158500 

Current Taxable Value as established by the BOR: 

{92500 

What do you belleve Is the fair market value (also known as True Cash Value)? 

A FOO 00 

Multiply the True Cash Value by 5 and enter here. This Is your contention of Assessed Value. 

RNeRele)e 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

HEeReYol@®, 

Section 8: Classification Information »onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

£ 

P'S 

i" 

= 176~50830- 

0015-00 

~| 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

pg 

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 

Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

ifimproved property, for what use was the property designed?

Reig 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly have a Principal Resldence Exemption of at least 50% as of the date of the filing of this petition? 

X Yes 

[me] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

| Yes 

jo] 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 parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your fling fee, plus 

$26.00 will be added for each additional parce! belng appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (ses 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 $26.00 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: 

ist 

Cogolio 

a.

2024 BOARD OF REVIEW DECISION 

FROM 

CITY OF ST. JOSEPH 

700 BROAD ST. 

ST. JOSEPH, MI 49085 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

11-76-5080-0015-00-1 

2800 S STATE ST 

HESS, ROBERT & CECELIA 

2800 S STATE ST 

SAINT JOSEPH MI 49085 

LOT 15 REPLAT OF MORSE'S SUB OF N1/2 OF LOT 7 GARDS 

ADD TO CITY OF ST JOSEPH 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the 2024 March Board of Review 

The Board has completed their review of parcel number 

11-76-5080-0015-00-1 

and has made the following determination based on the information you supplied. 

Board of Review Comments 

THE 2024 MBOR HAS CONSIDERED YOUR APPEAL AND DEEMED THE ASSESSMENT TO BE ACCURATE - NO 

CHANGE 

AV= 152,500 

TV= 152,500 

[2024 ORIGINAL ASSESSED VALUE 

152,500 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

152,500 

| 

(If the above amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

152,500 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

152,500 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property and by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. You are 

required to file a petition to initiate 

a new Small Claims appeal. Instructions and forms can be found at www.michigan.gov/taxtrib/

American Land Title Association 

ALTA Settlement Statement — Buyer 

Adopted 05-01-2015 

File No.: 1000650 

First American Title Insurance Company 

Printed: 11/13/2023, 11:34 AM 

Officer/Escrow Officer: Stevensville 

3065 West John Beers Road + Stevensville, M149127 

n 

Team/TR 

Phone: (269)083-7777 

Fax: (866)244-9126 

Ed First Asnerican Title™ 

Settlement Location: 

Final Settlement Statement 

WAL} 

3065 West John Beers Road, Stevensvifle, 

M149127 

Property Address: 2800 S State St, Saint Joseph, MI 49085 

Buyer: Robert Hess, Cecella Hess 

Seller: Amber Mort 

{Lender 

Settlement Date: 11/14/2023 

[Disbursement Date: 11/14/2023 

fe 

REI 

Buyer 

Thesaipfion 

on 

] 

TET 

pebit 

Credit 

Financial 

Sale Price 

220,000.00 

Prorations/Adjustments 

City/Town Taxes 11/14/23 to 12/31/23 @$3,808.57/yr 

500.85 

County Taxes 01/01/23 to 11/14/23 @$116.82/yr 

101.46 

Title Charges & Escrow / Settlement Charges 

Recording Processing Fee - Escrow to First American Title Insurance Company 

50.00 

Settlement/Closing Fee to First American Title Insurance Company 

350.00 

Government Recording and Transfer Charges 

Record Deed to Register of Deeds 

30.00 

Deed Tax Certification to Register of Deeds 

5.00 

Subtotals 

220,935.85 

101.46 

Due From Buyer 

220,834.39 

Totals 

220,935.85 

220,935.85 

Acknowledgement

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

RECEIVED 

JUL 17 2024 

$ICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

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 

First Name 

Cecelia 

ML 

Last Nama/Company Name 

A 

Hess 

Malling Address (No., Street, P.O. Box or Rural Route) 

A300 

5, 

State 

ST. 

City or Town 

St, 

Nos ep h 

State 

ZiP Code 

[ATW 

49085 

Telephone Number 

269-919-3387 

Fax Number 

E-mail Address (do not enter unless you want MTT to send afl correspondence via e-mail) 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

Mk 

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-mall Address {do not enter unless you want MTT to send all correspondence via e-malf) 

Section 3: Subject Property Information 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcels arayou 

| [] vest 

[] No 

mation regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

1 Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[O uncapping of Taxable Value 

OO Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

L The 

assessment 

tg 

+oo 

high. 

2. The 

as sess mewt: 

1% 

suvevw 

wmacket value | 

2, 

The povehase 

wis an arm's tewg 

rl rawngaction 

with 

beth 

parties 

g ction 

“inde pendent fn 

their 

pwn 

self intevest 

Tw 

a 

Faiv market, 

4 

The purehise price 

shootd 

be 

vsed 

as the most 

ccecu vate 

assessment valve 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2-0 

nt 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[mm] No 

if Yes, check which BOR you attended AND attach the BOR decision: x March 

a July 

[| December 

if No, check the applicable reason(s): 

[J Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

[ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation In Section 5)

GE 

wees 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

H~p~5080~ 

OO [5-00 | 

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: 

1525 00 

Current Taxable Value as established by the BOR: 

[52500 

What do you belleve Is the falr market value (also known as True Cash Value)? 

220000 

Multiply the True Cash Value by .6 and enter here. This Is your contention of Assessad Value, 

HO oO 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

L100 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

i 

U=76~5030-0015~-00 

— | 

Currant Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

[4 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belleve is the praperty’s classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utliity 

(check one) 

{f Improved property, how Is the property currently being used? 

If improved proparty, for what uss was the property designed?

a 

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? 

BX 

ves 

(} No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

a Yes 

(m} No 

if you answered yes to either or both of the above questions, you are pot required to pay any filing fees. 

The filing Tee Is based on the greater of the Stale 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 wii be used to determine your filing fee, plus 

$26.00 wii be added for each additonal parcel being appsaled, not to exceed a total filing fee of $1,000. 

If your property is residentlal property (see MCL 205.762) and 

| 

the State Equalized Value or Taxable Value In contentlonis: 

. 

Filing Fee [s: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value In contentlon is: 

Filing Fee Is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for each additional parcel, as Indicated above. 

If your property is NOT residential property and the State Equallzed Value or Taxable Value In contention Is $100,000.01 or greater the 

appeal does not qualify for Small Clalms. Therefore, an Entire Tribunal petition must be filed, 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

w Cocelem CL

American Land Title Association 

ALTA Settlement Statement — Buyer 

Adopted 05-01-2015 

File No.: 1000650 

First American Title insurance Company 

Printed: 13/13/2023, 11:34 AM 

Officer/Escrow Officer: Stevensville 

Team/TR 

Settlement Location: 

3065 West John Beers Road, Stevensville, 

MI 49127 

3065 West John Beers Road » Stevensville, M1 49127 

Phone: (269)983-7777 

Fax: ({866)244-9126 

Fina! Settlement Statement 

First American Title™ 

[property Address: 2800 S State St, Saint Joseph, Mi 49085 

Buyer: Robert Hess, Cecelia Hess 

Seller: Amber Mort 

Lender: 

Settlement Date: 11/14/2023 

[pisbursement Date: 11/14/2023 

a 

Description © 

Financial 

Sale Price 

220,000.00 

Prorations/Adjustments 

City/Town Taxes 11/14/23 to 12/31/23 @53,808.57/yr 

500.85 

County Taxes 01/01/23 to 11/14/23 @5116.82/yr 

101.46 

Title Charges & Escrow / Settlement Charges 

Recording Processing Fee - Escrow 10 First American Title Insurance Company 

50.00 

Settlement/Closing Fee to First American Title Insurance Company 

350.00 

Government Recording and Transfer Charges 

Record Deed to Register of Deeds 

30.00 

Deed Tax Certification to Register of Deeds 

5.00 

Subtotals 

220,935.85 

101.46 

Due From Buyer 

220,834.39 

Totals 

220,935.85 

220,935.85

2024 BOARD OF REVIEW DECISION 

FROM 

CITY OF ST. JOSEPH 

700 BROAD ST. 

ST. JOSEPH, MI 49085 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and legal description optional.): 

11-76-5080-0015-00-1 

2800 S STATE ST 

HESS, ROBERT & CECELIA 

2800 S STATE ST 

SAINT JOSEPH MI 49085 

LOT 15 REPLAT OF MORSE'S SUB OF N1/2 OF LOT 7 GARDS 

ADD TO CITY OF ST JOSEPH 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the 2024 March Board of Review 

The Board has completed their review of parcel number 

11-76-5080-0015-00-1 

and has made the following determination based on the information you supplied. 

Board of Review Comments 

THE 2024 MBOR HAS CONSIDERED YOUR APPEAL AND DEEMED THE ASSESSMENT TO BE ACCURATE - NO 

CHANGE 

AV= 152,500 

TV= 152,500 

[2024 ORIGINAL ASSESSED VALUE 

152,500 

| 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

152,500 

| 

(If the above amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

152,500 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

152,500 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property and by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. You are 

required to file a petition to initiate a new Small Claims appeal. Instructions and forms can be found a

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