01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.1091d6a7-747a-4a6e-878b-cc1dc89847da.pdf
Thazarbell J Biggs, Petitioner V County Of Calhoun, Respondent · 25-002983-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Thazarbell M.I. J Last Name/Company Name Biggs Mailing Address (No., Street, P.O. Box or Rural Route) 24 Hiawatha Drive 2404 City or Town Battle Creek, Mi State Florida ZIP Code 49015 Telephone Number 3055464175 Fax Number E-mail Address owensjoy335@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Carol M.I. Joy Last Name Biggs Owens Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 532 Parkview Drive City or Town Detroit State Michigan ZIP Code 48214 Telephone Number 305-301-0826 Fax Number E-mail Address owensjoy335@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 24 Hiawatha Drive Carol Biggs-Owens
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Battle Creek, Mi Florida 49015 Taxing Authority (City or Township) County Of Calhoun (CALHOUN) County Wayne Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal Dear Tribunal Members, I am writing on behalf of Mrs. Biggs, born May 12, 1919, who is now 106 years old. Mrs. Biggs filed a Poverty Exemption application with the local Board of Review, which was denied solely on the grounds that her income exceeds the threshold by $55. We respectfully ask the Tribunal to consider the spirit and intent of MCL 211.7u, which is to protect vulnerable homeowners from being taxed out of their homes due to financial hardship. While technically $55 above the income limit, the excess is immaterial and does not reflect a true ability to pay a tax bill of more than $20,000. Mrs. Biggs has paid taxes for more than 62 years as a U.S. citizen and lifelong resident. At 106 years old, she lives on a fixed income with increasing medical and living expenses. Enforcing full tax liability under these extraordinary circumstances imposes an undue hardship and violates the fundamental principles of equity and fairness. We respectfully request the Tribunal consider: - The de minim Section 6: Jurisdictional Issues Year(s) you are appealing: 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? Yes If Yes, check which BOR considered your application AND upload the BOR decision: March March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from 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: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? Yes Are you appealing ONLY the denial of a Poverty Exemption? Yes If you answered yes to either or both of these 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.
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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 Petitioner or Attorney/Authorized Representative’s Signature: /s/ Carol Joy Biggs