24-004215.pdf
William T Hill, Petitioner V Township Of Presque Isle, Respondent · 24-004215-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
JAN 17 2025
MICHIGAN TAX TRIBUNAL
.
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-004215
Section 1: Respondent’s Contact Information
First Name:
MIL:
Last Name/Company Name/Unit of Government:
Laurie
A
Speneer
Home Address {No., Street, P.O. Box or Rural Route):
County:
754 Munson Ave
City or Town:
State:
ZIP Code:
Traverse City
MI
149686
Telephone Number:
Fax Number:
231-357-9548
E-mail Address (do not enter unless you want MTT to send all correspondence via emaif):
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
}
First Name:
Ml:
Last Name:
Firm Name {if any):
Address (No., Street, £.0. 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 email):
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
Yes
0 No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
[ves
[no
[J NotapplicabtePage 2
: STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal What | believe is being appealed is the proration of the Veteran's Exemption as it was not denied. It gave the Township Treasurer the days he owned which was 68 days. He did not attend March Board of Review, or July or December. The parcel was not uncapped in 2024. It will be in 2025. It wasn't purchased until 10/25/2024. There was no PRE denial notice. I have included the assessment change notice which was mailed to previous owner. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [] Yes [| No If yes, check which BOR Petitioner attended: [] March [} July [|] December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [A ves [J No *Submit a copy of the Notice of Assessment with the Answer. if the July or December BOR revised the assessment(s) at Issue, did it have authority? [] Yes J No if yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [ll] Yes No If yes, explain is Petitioner appealing from a State Tax Commission Order? [I] Yes Mo If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 3
STATE OF MICHIGAN GOVERNOR LANSING GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? [| Yes No If Yes, check which BOR Petitioner attended: [_] March [] July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? [H] Yes No If Yes, check which BOR Petitioner attended: [] March [] July [] December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information “use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 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: 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. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature +required
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, the Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the Respondent is not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. If there is more than one Respondent, use an additional sheet of paper to provide the name, address and daytime phone number for each Respondent. Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is using an attorney or authorized representative, that attorney or authorized representative must provide all information requested in Section 2 of the Answer Form. If Respondent elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Respondent, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA : GOVERNOR LANSING DIRECTOR + Are the parcels listed by Petitioner contiguous or adjoining: Indicate whether the parcels appealed are contiguous (i.e., adjoining). If not all parcels are contiguous, list the parcels that are contiguous. Use a separate sheet of paper, if necessary. Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: If Petitioner is appealing the true cash and/or taxable values: * Did Petitioner protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment(s) to a BOR and, if there was a protest, indicate which BOR (March, July, or December). + If there was no protest: Indicate whether the assessment change notice was sent to Petitioner before the March BOR and attach a copy of the Notice of Assessment and proof it was mailed. + If the protest was made to a July or December BOR: Indicate the BOR’s authority for taking that action. o If either party is alleging that the assessment(s) at issue were the result of a clerical error or mutual mistake of fact: Indicate the specific error or mistake, if any, and how that error or mistake resulted in the establishing of the assessment(s) at issue. ¢ If Petitioner is appealing from a Michigan State Tax Commission Order: Indicate whether the STC issued an Order and the date that Order, if any, was issued. If Petitioner is appealing the uncapping of a property’s taxable value: + When was the Notice of Uncapping issued: Indicate the date that the Uncapping Notice was sent to Petitioner and attach a copy of that Notice. ¢ Under what statutory section was the taxable value uncapped: Indicate the statutory provision specifically relied upon to uncap the subject property. If Petitioner is appealing the denial of a poverty exemption: + Did Petitioner request a poverty exemption at a BOR: Indicate whether
Page 6
ge, STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA ' GOVERNOR LANSING DIRECTOR If Petitioner is appealing the denial of another exemption: + Did Petitioner request the exemption at a BOR: Indicate whether Petitioner requested the exemption to a BOR and, if yes, indicate which BOR (March, July, or December) and list the date the exemption was denied. + What statutory section did Petitioner request the subject property be exempt: indicate what statutory section (i.e. law) provides the requested exemption, If Petitioner is appealing the classification of property: « What do you believe is the property’s classification: Check what you believe is the property's classification. Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. » Parcel Identification Number: Each parcel number being appealed must be listed. + Classification of Property: Check the classification of the property being appealed. ¢ Current Assessed Value as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. + Current Taxable Value as established by the BOR: Provide the current taxable value, for the year(s) under appeal. + What do you believe is the fair market value? List what Respondent believes is the value of the property. * Multiply the True Cash Value by .5. This is your contention of Assessed Value. Property tax in Michigan is based on 50% of the True Cash Value of the property. « If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. List Respondent's belief of the taxable value of the property for each tax year at issue. Signature: A signature by Respondent, if unrepresented, or Respondent's attorney or authorized representative, if represented, is required.
Page 7
&) STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
Page 8
aso <uou> of Sse Aedosg S Pr RAPA) of adh yeunsripy 000°66 TAF 000°66 13Nje PIssIssy Ao =m (J 0000007 35 "3" & (s)uoseay 35ueyd 0000'0 3% Sues) i= 33poq/uonnsg ® empPngpaumosieq [e2ddy ana [~ pey-oid| 1x332n [« pawen dungsweman| uopdwsxy E szoekgrr meq eves I SpR= pagesia agen [7] wud FT x L# 3uaunsnipy 370
Page 9
ramon srg
Teo
THIS
IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 {¢) and S¢¢.211.34c, as amended. This is a mods) assessment notice to be used by the local assessor.
FROM: | AURIE SPENCER
PARCEL IDENTIFICATION
PRESQUE ISLE TWP ASSESSOR
:
000-298.
12653 E GRAND LAKE RD
PARCEL NUMBER:
122-205-000-298-00
PRESQUE ISLE, MI 49777
PROPERTY ADDRESS:
17111 BAY VIEW DR
PRESQUE ISLE, MI 49777
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
THURBER MICHAEL J & ELAINE
PRINCIPAL RESIDENCE EXEMPTION
% Exempt As "Homeowners Principal Residence":
100.00%
17111 BAY VIEW DR
% Exempt As "Qualified arian Property":
00%
PRESQUE ISLE MI 49777
% Exerapt
As "MBT Industrial Personal”:
00%
% Exempt As "MBT Commercial Personal”:
00%
Exempt
As "Qualified Forest Property":
[| Yes
No
Exempt
As "Development Property”:
1 Yes
No
LEGAL DESCRIPTION:
LOT 298 NORTH BAY SHORES SUBD SEC 17 T34N R8E
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
(RESIDENTIAL-IMPROVED)
PRIOR YEAR'S CLASSIFICATION:
401
(RESIDENTIAL-IMPROVED)
The change in taxable value will increase/decrease your tax bill for the 2024
10
CURRENT TENTATIVE
CHANGE FROM
year by approximately:
$80
Fon pall
AMOUNT YEAR:
yo.
Tye
1. TAXABLE VALUE:
67,308
70,673
3,365
2. ASSESSED VALUE:
_
77,300
99,000
i
21,700
3. TENTATIVE EQUALIZATION FACTOR:
1.000
.
..
4. STATE EQUALIZED VALUE (SEV).
77,300
99,000
21,700
5. There WAS or WAS NOT a transfer of ownership on this property in2023
WAS NOT
6. Assessor Change Reason:
The 2024 Inflation rate Multiplier is: 1.05
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
Phone:
Email Address:
LAURIE A. SPENCER
(231) 357-0548
ASSESSOR@PRESQUEISLETWP.ORG
March Board of Review Appeal Information. The board of review will meet at the following dates and times:Page 10
Presque Isle Township 12653 E. Grand Lake Rd. Presque Isle, MI 49777