scanswer_valuation.pdf
Laura McCool Graham Petitioner V Township Of Peninsula, Sally A Murray Respondents · 26-002851-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002851 Respondent’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Sally M.I. A Last Name Murray Mailing Address (No., Street, P.O. Box or Rural Route) 13235 Center Rd City or Town Traverse City State Michigan ZIP Code 49686 Telephone Number 2312237313 E-mail Address assessor@peninsulatownship.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes Please Explain Your Answer to this Appeal: Petitioner is appealing the uncapping. The uncap deed is attached, in which the "Petitioner's LLC" conveyed to "Petitioners as individuals". MCL 211.27a provides no clear exemption for such subject transfers. See attached excerpt of STC Transfer of Ownership Guideline. The assessor questions "entities under common control" and the definition (and standardized proof of) "business purpose". Two recent MTT cases (info attached) appear to uphold uncapping however there is no clear consensus in the assessment community with regard to such conveyances (do they uncap or not?). Assessor recommended taxpayer file appeal to gain clarity and precedent.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: 28-11-675-003-00 Classification of Property: Real (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Residential (check one) Current Assessed Value as established by the Board of Review: 388000 Current Taxable Value as established by the Board of Review: 388000 What do you believe is the fair market value? 776000 What do you believe is the taxable value? 388000 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Sally Murray Attorney or Authorized Agent’s Signature: /s/