Zimmerman.pdf

Stephen C Zimmerman, Petitioner V Township Of Holmes, Respondent · 24-003581-TT

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RECEIVED 

& 

JN 05 2024 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

PA 

El 

F Li 

i 

AND REGULATORY AFFAIRS 

MARLON 1. 

BROWN, DPA, 

GOVERNOR 

DEPARTMENT O 

CENSING AM 

MEHTEARERRY FhunAL 

¢ 

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) 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 Clalms Petition, if applicable. if you do not 

submit this document, you may be hetd in default. 

Section 1: Petitioner's Contact information 

First Name 

wi. 

Last NamelCompany Name 

Stephen 

Cc 

Zimmerman 

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

6283 F Road 

City or Town 

State 

ZiP Code 

Bark River 

MI 

[49807 

Telephone Number 

Fax Number 

906-250-3997 

Email Address (do fot enter unfess you want MTT to send all correspondence via e-mall) 

zimmermanstephen23@gmail.com 

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

First Name 

Last Name 

Firm Name (7 any) 

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

City or Town 

State 

ZyP Code 

Telephone Number 

Fax Number 

E-mail Address {do not enter unless you wart MTT to send afl correspondence via e-mafl) 

Section 3: Subject Property Information 

How many 

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

parceisareyou | [7] vest 

[] No** 

appealing? 

“If yes, use a multiple parce! form for information regarding any contiguous parcels. 

*4f no, you must file separate appeats 

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

Property Address (No., Street, ity, ST, ZIP) [i multipia, list first property's adress] 

N11995 P-1 Road, Daggett, Ml 49821 

Taxing Authority (City or Township) 

Holmes Township 

“Menominee

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[1 True Cash and Taxable Vatue 

£1 Poverty Exemption 

{4} Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[a Uncapping of Taxable Value 

[0 Efigible Manufacturing Personal Property (ESA) 

{3 Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the calculation of taxable value on a parcel of farmland purchased in Holmes Township, 

Menominee County. 

[ believe the $76,000 taxable value was uncapped on the farmland portion of this 

parcel. This parcel originally had improvements incorrectly included on its valuation assessment. Upon 

my purchase 

| alerted the the township assessor that this parcel did not have any improvements and a 

re-assessment needed to occur to correct the parcel to be inclusive of land only. 

| am appealing the 

assessors calculation and Board of Review's petition denial of the 2024 taxable value of this farmland. 

| am including a calculation of what | believe the 2024 taxable value should be on this parcel. 

| obtained 

the Assessor's historic record of Assessed and Taxable Value on this parcel to complete my calculation of 

what the taxable value should be on this farmland. Because the Assessor's historic record does not 

allocate taxable value to land, 

| had to calculate the taxable value of the farmland based on a proration of 

the Assessed Value of the fand to the Total Assessed Value. 

| completed the calculation with data from 

2020 and then used the Inflation Rate Multiplier to increase what the taxable value should be for 2024. 

Please accept this calculation as appropriate and adjust the 2024 taxable value on this parcel to $41,963. 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 

2024 

Did you protest 

the 

ata Board of 

®ory? [4] Yes 

[No 

If Yes, check which BOR you attended AND attach the BOR decision: [4] March 

[1 July 

[] December 

If No, check the applicable reasons): 

[3 Not required to attend 

[1] Assessment Change Notice was not received by Petitioner 

[me] ‘Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

] Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? [_] Yes 

[4] No 

If Yes, check which BOR considered your application AND attach the BOR decision: [| March 

 [] duty 

[] December 

if No, explaln why:

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation information “use the muitiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

55006-004-008-00 

Classification of Property: 

Real 

Personal 

(check ane) 

4 

Agricultural 

Commercial 

industrial 

i 

“Timber-Ci 

Utility 

one} 

1] 

Current Assessed Value {also known as State Equalized Value) as established 

by the BOR: 

$76,000 

Current Taxable Value as established by the BOR: 

$76,000 

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

$120,000 

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

$60,000 

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

$41,963 See attached worksheet to display calculation of Taxable Value 

Section 8: Classification Information *onty the Mi Dep't 

of Treasury may appeal this Issue ta the Tribunaf* 

Parcel Identification Number: 

55006-004-008-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

[z] 

Agricultural 

Commarcial 

Industrial 

Re: 

Timber-Cy 

D 

Udity 

one) 

[| 

[m] 

jm} 

What 

do you believe is the property's classification? 

Real 

Personal 

{check one) 

@ 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone} 

@ 

[m] 

ju] 

ju] 

0 

|u| 

ju] 

If improved property, how is the properly currently being used? 

IAgricultural 

improved properly, for what use was the property designed? 

Farmland

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principat Residence Exemption of 

at least 

50% as of the date of the filing of this petition? 

Oves 

dno 

Are you appealing ONLY the denial of a Poverty 

or Disabled 

Veterans 

? 

[7 ves 

No 

if you answered yes to sither or both of the above questions, you are pot required to pay any fling fees. 

The filing fee is based on the greater of the State Equalized Value or T 

Valua in col 

Ifyou are 

ing 

more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In contention will be used ta determine your filing fee, plus 

$25.00 will be added for each additional parce! being appealed, not io exceed a total filing fee of $1,000. 

1 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 

(Fyaur 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 $26.00 for each additional parcsl, as indicated above. 

If your property is NOT residential property 

and the State 

Equalized 

Value or T: 

Value in cor 

15 $100,000.01 or greater tha 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature “required 

x 

Nr 

Fy oC 

’s Signature: 

isl 

(A 

Se

Holmes Township Worksheet to Display Historic Taxable Value on Land 

Parcel 1D 55006-004-008-00 

fd 

Prorated 

Assessed 

Assessed 

Assessed 

Taxable 

Taxable 

Inflation 

Value 

Value 

Value 

Value 

Value 

Rate 

Year 

Land 

Buildings 

Total 

Total 

Land 

Muitiplier 

2024 

$41,963 

1.05 

2023 

$39,965 

1.05 

2022 

$38,062 

1.033 

2021 

$36,846 

1.014 

2020 

$54,500 

$137,100 

$191,600 

$127,746 

$36,337

Parcel Number: 

355006-004-008-0C 

Jurisdiction: 

006-HOLMES TOWNSHIP 

County: 

MENOMINEE 

Printed 

04/04/2024 

{Grantor 

Grantee 

VASSARINT RICHARD 

MASSARINI RICHARD 

D 

& SUSE 

(MASSARINT RICHARD 

MASSARINI RICHARD 

H 

Date 

1 

10/09/2013 

Wambar 

12965 

{Owner's Name/Address 

- 

TTTTI070572613 

7B 

4671272667 

11680 

MBSSERINT RICHARD 

D 

& SUSAN 

M 

2023 Est 

TCV 

458, 1526 TCV/TER; 

389. 

06/12/2007 

{11495 

PO BOX 

70 

(DAGGETT MI 

49821 

Dirt Road 

Gravel Road 

:Paved Road 

Storm Sewer 

{Sidewalk 

Water 

: 

Sewer 

; 

i 

Electric 

i 

Gas 

{Curb 

{Street Lights 

iTax Description 

SONPORCH ADDED 2014 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

iFlood Plain 

{standard Utilities 

{Underground Utils. 

"ihe n TTR 

Land Value Estimates 

for Land Table LANDS.ACRES RATE 

5 

“¥ Factors ¥ 

Value 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

I HOLMES ACR B&T COMBINED 

20.00 Acres 

1650 

100 

33,000 

i HOLMES ACR HIGH TIMBER 

60.00 Acres 

1900 

100 

114,000 

80.00 Total Acres 

Total Est. 

Land Value 

= 

147,000 

{ Land Improvement 

Cost Estimates 

i Description 

Rate 

Size 

% 

Good 

i D/W/P: 

3.5 Concrete 

6.30 

756 

90 

Total Estimated Land Improvements True Cash Value 

= 

Cash Value 

4,287 

4,287 

Asses sed! 

value 

7228300 

1272673618 

08/15/2016 

{The Equalizer. 

Copyright 

(c) 

1999 

=~ 

2009. 

rxp 

Licensed To: 

Township 

of Holmes, 

County of 

Menominee, 

Michigan 

i 

w** 

Information herein deemed reliable 

but not guaranteed**¥ 

169,400

Page 3 

Historical Inflation Rate Multipliers 

The following is a listing of the inflation rate multipliers used in the Capped Value and 

"Headlee" calculations since the start of Proposal A. 

Year 

IRM 

Year 

IRM 

1995 

1.026 

2010 

0.997 

1996 

1.028 

2011 

1.017 

1997 

1.028 

2012 

1.027 

1998 

1.027 

2013 

1.024 

1999 

1.016 

2014 

1.016 

2000 

1.019 

2015 

1.016 

2001 

1.032 

2016 

1.003 

2002 

1.032 

2017 

1.009 

2003 

1.015 

2018 

1.021 

2004 

1.023 

2019 

1.024 

2005 

1.023 

2020 

1.019 

2006 

1.033 

2021 

1.014 

2007 

1.037 

2022 

1.033 

2008 

1.023 

2023 

1.05 (Capped Value) 

2009 

1.044 

1.079 (Headlee) 

2024 

1.05 (Capped Value) 

1.051 (Headlee)

SHIP MICHIGAN TAX T

, 

TO: 

2ND_FLOOR MTT 

2407 

N GRAND R

7 

7 74I

BILLING: P/P

= 

This appeal was 

set 

rs 

is 

STATE OF MICHIGAN 

* 

. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

euhiv=t 

(Vy178 

GOVERNOR 

LANSING 

DIRECTOR 

U p S$ 

RYT MN. 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

& 

1 

1{ >; Yor Ave . 

Ramses 

(he form in spiel Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

= 

Ard ret 

<0 

{ 

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 

0 

wi th 

submit this document, you may be held in default. 

Hie 

tion 

1: Petiti 

's 

Contact 

Inf 

ti 

A 

; 

B) 

Section 

etitioner’s 

Contact 

In ormation 

— 

Hl 

J 

S ski pment 

Stephen 

Cc 

Zimmerman 

ay Toe 

ARES, Rie a 

The 

) 

Joes Lom 

City or Town 

State 

2IP Code 

Bark River 

MI 

149807 

asapkivg 

Has fol 

Telephone Number 

Fax Number 

906-250-3997 

E-mail Addrass (do not enter unless you want MTT to send all correspondence via e-mail) 

oad 

Jyivg 

/ } 

f 

zimmermanstephen23@gmail.com 

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

wy 

offeel 

* 

1 

First Name 

[XN 

Last Name 

Firm Name (if any) 

ALAMO 

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

3 

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 e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yest 

[1] No* 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

*if 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] 

N11995 P-1 Road, Daggett, MI 49821 

Taxing Authority (City or Township) 

County 

. 

Holmes Township 

Menominee

shifepeef Happ tobi 

eb Bg pd 

be 

ZELIERNERY 

bovt 

IW PAT 

rsrog Xo od 

ry A[ 

xg] 

Ho PIN 

Loght 

|W “ax 

~yvog 

Tes

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