Cummins.pdf

James Cummins, Lisa Cummins, Petitioners V Township Of Orion, Respondent · 25-003555-TT

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RECEIVED 

AUG 06 2005 

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 Principat Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeat 

{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.IL. 

Last Name/Company Name 

James & Lisa 

Cummins 

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

228 Atwater St, 

City or Town 

State 

ZIP Code 

Lake Orion 

Mi 

48362 

Telephone Number 586 024-4440 

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

thecumminsgroup@gmail.com 

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

] 

First Name 

MIL 

Last Name 

James Cummins 

Cummins 

Firm Name (if any) 

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

228 Atwater St 

City or Town 

State 

2IP Code 

Lake Orion 

Mi 

48362 

Telephone Number 586 924-4440 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

thecumminsgroup@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [[] ves* 

[] Not 

appealing? 

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

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address} 

228 Atwater St. Lake Orion, MI 48362

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check 

an that apply) 

[/l True Cash and Taxable Value 

[J Poverty Exemption 

[dl Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

O Exemption from Taxation (other than the denial of a 

[7 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Appeal to reduce the taxable value of the property. The home is taxed at a rate that 

does not coincide with the surrounding neighborhood and the assessed value as 

equalized exceeds 50% of the true cash value. Evidence will be submitted prior to the 

hearing. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[I] No 

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

March 

[l} July 

0 December 

If No, check the applicable reason(s): 

[J Not required to attend 

[IH] Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

[B] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

OL-09-11-229-015 

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: 

333,360 

Current Taxable Value as established by the BOR: 

284,160 

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

363,600 

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

181,800 

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

181,800 

Section 8: Classification Information only the Mi bep't of Treasury may appeal this issue to the Tribunal 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Uility 

(check one) 

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

if improved property, for what use was the property designed?

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? 

[A ves 

[No 

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

O Yes 

[V1 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/Adfhorized Representative’s Signature: Li 

LC § 

ars 

isa Cummins Zz Cosmsnena 

JL

* Notice of March Board of Review Change ** 

CHARTER TOWNSHIP OF ORION 

MICHEAL R. LOHMEIER, ASSESSOR 

2323 JOSLYN ROAD 

LAKE ORION MI 48360 

FROM 

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

PROPERTY IDENTIFICATION: 

0OL-08-11-229-015 

SCHOOL DISTRICT: 63230 

CUMMINS, JAMES 

228 ATWATER ST 

LAKE ORION MI 48362-3302 

PROPERTY ADDRESS: 

228 ATWATER ST 

THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 

100.00% 

MICHIGAN BUSINESS EXEMPTION: 

0.00% 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The Board of Review has Examined your 2025 Assessed Value andfor Capped Value and has made the following decision: 

PETITION NUMBER: 

157 

DATE: 

03/13/2025 

VALUE PRIOR MBOR | VALUE AFTER MBOR 

CHANGE 

1. ASSESSED VALUE 

333,360 

333,360 

0 

2, CAPPED VALUE 

284,160 

284,160 

0 

3, TAXABLE VALUE 

284,160 

284,160 

0 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

5. STATE EQUALIZED VALUE: 

333,360 

333,360 

0 

6. There WAS/WAS NOT a transfer of ownership on this property in 2024. 

WAS NOT 

The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%, 

plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your 

Taxes are Levied on the Taxable Amount. 

Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at 

wuw.michigan.gov/taxtrib 

(click Small Claims Tab) and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal 

Property. The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and 

Personal Property is July 31st. 

Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review 

Change Notice.

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