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Supal.pdf

Mark L Supal, Petitioner V Township Of Lexington, Respondent · 24-004178-TT

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Page 1

RECEIVED 

DEC 102024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

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 hetd in default. 

Section 1: Petitioner's Contact Information 

First Name 

MA 

Last Name/Company Name 

Mark 

L 

Supal 

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

961 S. Renaud 

City or Town 

State 

ZIP Code 

Grosse Pointe Woods 

Mi 

48236 

Telephone Number 

Fax Number 

3139384172 

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

marksupal@yahoo.com 

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

First Name 

[TKN 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

2iP Code 

Telephone Number 

Fax Number 

E-mail 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? 

parcetsare you | [7] vest 

[gf No 

appealing? 

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

 non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

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

{@ True Cash and Taxable Value 

[3 Poverty Exemption 

{J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

{1 Eligible Manufacturing Personal Property (ESA) 

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

{3 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Right along over the past years the assessed value and corresponding state equalized 

value have crept up consistently by roughly 10%. This year, 2024, the assessed value 

and corresponding state equalized value have gone up by over 38%. The AV and 

corresponding SEV rose from $72,000 to $99,600. The past year has not been a 

gangbuster year for real estate in Croswell Michigan where the property is located. And 

I do realize that increases in the AV and SEV do not affect the property taxes 

| pay. But, 

a sale of the property is drastically affected by the increases and it concerns me. It 

doesn't make sense that there is such a big jump in AV and SEV in the one year, 2024, 

and 

| want to make sure that any increases are reasonable and fair. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

1f Yes, check which BOR you attended AND attach the BOR decision; [W] March 

0 July 

i] December 

if No, check the applicable reason(s): 

{7 Not required to attend 

4 Assessment Change Notice was not received by Petitioner 

0 Appealing a purported Clerical Ervor or Mutual Mistake of Fact (if yes, Include explanation in Section 6) 

[| Appealing within 36 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncappling

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Section 7: Valuation Information suse the multiple parce! form for additional, contiguous parcels. 

Parcel identification Number: 

76-150-034-400-100-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Current Assessed Value {afso known as State Equalized Value) as established by the BOR: 

99,600 

Current Taxable Value as established by the BOR: 

41,155 

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

82,310 

Multiply the True Cash Value by .8 and enter here. This is your contention of Assessed Value. 

41,155 

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

| have no contention with the TV. My contention is with the AV and corresponding SEV 

Section 8: Classification Information only the Mi Dep't of Treasury may appeat this Issue to the Tribunal* 

Parcel Identification Number: 

76-150-034-400-100-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricuttural 

Commercial 

Industrial a 

Timber-Cutover 

Developmental 

Utifity 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial er 

a 

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?

Page 4

Cirrmons 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON (. BROWN, DPA 

GOVERNOR 

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? 

[I] Yes 

jv] No 

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

[ml] Yes 

4 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 parce! being appealed, not to exceed a total filing fee of $1,000. 

I your property is residential property (see MCL 206.762) 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 

i your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or 

Taxable 

Value in 

tion is: 

Filing Fes 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 

or PVE 

epic? jaye Mark Supal 

7 

777

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