24-003929.pdf
Volvie Hollander, Petitioner V Township Of Geneva, Respondent · 24-003929-TT
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RECEIVED
be
NOV 21 2024
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON [. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-003929
Section 1: Respondent’s Contact Information
First Name:
M1:
Last Name/Company Name/Unit of Government:
Geneva Township
Home Address (No., Street, P.O. Box or Rural Route):
County:
62127 CR 380
Van Buren
City or Town:
State:
ZIP Code:
Bangor
MI
{49013
Telephone Number:
Fax Number:
269-352-8994
E-mail Address (do not enter uniess you want MTT to send all correspondence via email):
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
)
First Name:
ML:
Last Name:
Michael
J
Richmond
Firm Name (if any):
.
"™R & R Assessing Inc.
Address (No., Street, P.O. Box or Rural Route):
6233 Winddrift ave.
City or Town:
State:
ZIP Code:
Kalamazoo
MI
149009
Telephone Number:
Fax Number:
269-352-8994
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
mrichmondassessing@yahoo.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
(} Yes
[¥/] No
Are the parcels listed by Petitioner contiguous or adjoining?
if not, list which parcels adjoin one another.
[J ves
[4 No
[0 NotApphicablePage 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 The Parcel is assessed and taxed at fair market value. THe law states that buildings on leased land (including porches, decks , garages, sheds etc) be assessed and taxed o the owner of the improvements. This is exactly how the parcel is assessed and taxed. 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)? [wi] Yes [Hl] No if yes, check which BOR Petitioner attended: [4 March [] July [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 4 Yes 0 No *Submit a copy of the Notice of Assessment with the Answer. Ifthe July or December BOR revised the assessment(s) at issue, did It have authority? [I] Yes [i] 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? [Hl] Yes 4 No If yes, explain is Petitioner appealing from a State Tax Commission Order? I} Yes [wv] No If so, what is the issue date? iF PETITIONER IS APPEALING THE UNCAPPING Of TAXABLE VALUE
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes 4 No If Yes, check which BOR Petitioner attended: [] March [J] 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 exemptionata BOR? [] Yes [yl 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) M 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: 80-09-995-046-00 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: $14,600 Current Taxable Value as established by the BOR: $14,280 What do you believe is the fair market value (also known as True Cash Value)? $29,200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $14,600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. $14,280
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aay ene Tos: 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 (c) and Sec.211.34c, as amended, This is a mode! assessment notice to be used by the local assessor, FROM: NANCY WHALEY PARCEL IDENTIFICATION GENEVA TOWNSHIP SUPERVISOR : -00.905.046- 63133 18TH AVE PARCEL NUMBER: 80-09-995-046-00 BANGOR MI 49013 PROPERTY ADDRESS: 68TH ST LOT# 46 SOUTH HAVEN, MI 49090 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION HOLLANDER VOLVIE & GITTY % Exempt As "Homeowners Principal Residence": .00% 6130 N CENTRAL PARK AVE % Exempt As "Qualified Agricultural Property": 00% CHICAGO IL 60659 % Exempt As "MBT Industrial Personal": 00% % Exempt As "MBT Commercial Personal": 00% Exempt As "Qualified Forest Property": [Yes [X] No Exempt As "Development Property”: [I Yes No LEGAL DESCRIPTION: MEADOWBROOK ESTATES LLC UNIT / LOT NUMBER 46 ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 410 (RESIDENTIAL BUILDING ON LEA PRIOR YEAR'S CLASSIFICATION: 410 (RESIDENTIAL BUILDING ON LEA The change in taxable value will increase/decrease your tax bill for the 2024 CURRENT TENTATIVE CHANGE FROM year by approximately: $36 YEAR mz AMOUNT YEAR: p04 CORRENT YEAR 1. TAXABLE VALUE: 13,600 14,280 680 2. ASSESSED VALUE: 13,600 14.600 1,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 13,600 14,600 1,000 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: MIKE RICHMOND (269) 427-7607 GENEVA8009@YAHOO.COM
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04
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RECEIVED 5102 (Rev. 04-15) NOV 2 1 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN RICK SNYDER : DEPARTMENT OF TREASURY NICK A. KHOURI GOVERNOR LANSING STATE TREASURER Bulletin 14 of 2016 Occupied Trailer Coach Exemption October 18, 2016 TO: Assessors, Equalization Directors and Interested Parties FROM: State Tax Commission SUBJECT: $3.00 Per Month Specific Tax and Occupied Trailer Coach Exemption Bulletins 7 of 1988, 11 of 1990, 15 of 1994 & 16 of 1998 are rescinded. Per MCL 125.1041, a $3.00/month specific tax shall be collected for every “occupied trailer coach” (as discussed below) by every park that is licensed, including licensed mobile home parks, licensed condominium campgrounds and licensed campgrounds. This $3.00/month specific tax exempts occupied trailer coaches from property taxes. The $3.00/month specific tax exempts an occupied trailer coach from ad valorem property taxes. MCL 211.2 states “the taxable status of persons and real and personal property shall be determined as of each December 31, which shall be deemed the tax day.” Therefore, if the trailer coach is not qualified to pay the $3.00/month specific tax on December 31 of the previous year, the exemption for the occupied trailer coach cannot be granted for the current assessment year. The $3.00/month specific tax must be collected by the park operator for each occupied trailer coach and paid to the city or township treasurer of the assessment jurisdiction where the licensed park is located. Failure of the park operator to collect and pay the specific tax by the fifth day of each month for the preceding month subjects the park operator to a late payment penalty of 3% of the unpaid balance. Interest shall accrue on the unpaid balance at a rate of 1% per month and the licensee shall be liable for a civil fine of not more than $10.00 per occupied trailer coach for each month the park operator does not remit the specific tax. The $3.00/month specific tax exempts everything that is manufactured as part of the mobile home or trailer coach, including manufactured add-on rooms that are acquired along with the trailer coach and are erected with the trailer on the site. This includes heat exchangers and central air conditioning.
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Bulletin 13 of 2016 Page 2 Occupied Trailer Coach Exemption I. Detached sheds and buildings erected on concrete slabs, posts, piers or skids, with or without floors. 2. Attached sheds situated on concretes, posts or piers with or without floors. 3. Attached carports and porches. 4. Attached garages. 5. Concrete floors, walks, patios, etc., that are not part of the pad provided by the licensed park. 6. Wood decks and porches built on site by the owner of the mobile home or trailer coach. 7. Porches with or without chassis. 8. Porches built on site or that are pre-cast and moved to the site. 9. Additions that were built on and were not part of the original unit and are without chassis. This list shall not be deemed exhaustive. Similar improvements not listed may be taxable as assessed real property on leased land. The $3.00/month specific tax does not exempt the mobile home park or licensed campground itself. The land and any park-owned improvements are assessable to the owner of the park. This includes any mobile home or trailer coach used as a park office, storage, or any use except habitation. Occupied Trailer Coaches In Sandy Pines Wilderness Trails, Inc. v Salem Township, Monterey Township, and the State Tax Commission, the Michigan Court of Appeals defined “occupied trailer coach” as an “occupied moveable residence attached to and drawn by some other power source.” The requirement that the coach be occupied is fulfilled by either permanent or temporary occupation. The State Tax Commission has determined that “occupied trailer coach” is any manufactured housing unit that is attached to a unified metal or wooden chassis in such a manner that a dolly can be placed under the chassis in order to haul the unit from one location to another. This includes the following: 1. Park models 2. Travel Trailers 3. Camping Trailers 4. Fifth Wheel Trailers Modular housing units, which are not attached to a unified metal or wooden chassis cannot be occupied trailer coaches. Travel trailers, camping trailers, and fifth wheel campers that are
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The $3.00/month specific tax(does not exempt improvementshttached to the lot or parcel that are occupied by the exempt occupied trailer coach. The following are examples of improvements assessable as real property on leased land, pursuant to MCL 211.2(1)(c), and assessable to the owner of the improvement, whether or not that owner also owns the occupied trailer coach: 1. Detached sheds and buildings erected on concrete slabs, posts, piers or skids, with or without floors 2. Attached sheds situated on concrete, posts or piers with or without floors. 3. Attached carports and porches. 4. Attached garages. 5. Concrete floors, walks, patios, etc., that are not part of the pad provided by the licensed park. 6. Wood decks and porches built on site by the owner of the mobile home or trailer coach. 7. Porches with or without chassis. 8. Porches built on site or that are pre-cast and moved to the site. 9. Additions that were built on and were not part of the original unit and are without chassis.
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855 (Rev. 5-21) STATE OF MICHIGAN John Engler, Governor DEPARTMENT OF TREASURY Douglas B. Roberts, State Treasurer Bulletin No. 8 July 17, 2002 Buildings on Leased Land Tenant-Installed Leasehold Improvements DATE July 17, 2002 TO: Assessors Equalization Directors FROM: State Tax Commission (STC) RE: PUBLIC ACT (PA) 415 OF 2000 - BUILDINGS ON LEASED LAND AND CERTAIN LEASEHOLD IMPROVEMENTS ASSESSED ON THE REAL PROPERTY ROLL STARTING IN ASSESSMENT YEAR 2003. Attached is a copy of PA 415 of 2000 which was signed by Governor Engler on January 8, 2001 with an effective date of January 8, 2001. (The language of the law that was added by PA 415 of 2000 is underlined on the attached copy of the act.) PA 415 of 2000 states that, STARTING IN ASSESSMENT YEAR 2003, buildings on leased land and certain leasehold improvements shall be assessed on the real property roll, NOT on the personal property roll. This bulletin will address the implementation of PA 415 of 2000 under the following 5 headings: A. B. C. D. Buildings on Leased Land Tenant-Installed Leasehold Improvements and Structures Affected by the Provisions of Michigan Compiled Law 211.8(h) Property Tax Classification of Buildings and Improvements on Leased Land and Tenant-Installed Leasehold Improvements MICHIGAN DEPARTME ¥ TREASU
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A) Buildings on Leased Land (BLL) Assessed on the Real Property Roll PA 415 of 2000 provides that, STARTING IN ASSESSMENT YEAR 2003, buildings located on leased real property shall be assessed on the real property roll TO THE OWNER OF THE BUILDINGS (EXCEPT for certain buildings located in the City of Detroit and discussed in Paragraph D of this bulletin.) PRIOR TO PA 415 OF 2000, buildings located on leased real property were assessed on the PERSONAL PROPERTY ROLL (unless the owner of the building was also obligated to pay the taxes on the land). IMPORTANT NOTE: The provisions of PA 415 of 2000 DO NOT apply to the IFT roll. QUESTION #1: How will buildings on leased land be described on the real property roll? The STC recommends that the same legal description be used that is used to describe the land on which the building is located EXCEPT that the description should be preceded by the words "Building on Leased Land". . Therefore, if a building on leased land is located on Lot 1 of Assessor's Plat #1, the description on the assessment roll should read as follows: Building on Leased Land Lot 1 of Assessor's Plat #1 This means that if there are several buildings owned by the same person, but located on different parcels of leased land, each would have to be separately described. If there are several buildings on the same parcel of leased land owned by different parties, it will be necessary to assess them separately and to expand the description to include more precise information such as the address of each
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2003, there is no longer a provision in the law which provides for the assessment of the land on which a BLL is located to the owner of the BLL. QUESTION #3: Should improvements such as freestanding communication towers, freestanding outdoor advertising signs and freestanding billboards be treated the same as buildings on leased land? Yes, freestanding communication towers, freestanding outdoor advertising signs and freestanding billboards located on leased land shall be assessed on the real property toll to the owner of the improvement, STARTING IN ASSESSMENT YEAR 2003. QUESTION #4: Should improvements to a mobile home (such as porches, decks, etc.) located in a licensed park which is subject to the $3.00/month fee be treated the same as buildings on leased land? Yes, STARTING IN ASSESSMENT YEAR 2003, improvements to a mobile home located in a licensed park, that are not exempt due to the $3.00/month specific tax, shall be assessed on the real property roll to the owner of the improvements. QUESTION #5: How are buildings on leased land valued for assessment purposes? Buildings on leased land (including structures and mobile home improvements described in Question #4) continue to be valued using the same procedures that are used for buildings which are owned by the landowners. IMPORTANT NOTE: When a building on leased land is being separately assessed to the owner of the building, the assessor is advised to review the assessment on the land to assure that the building is not also assessed with the land. QUESTION #6: What parcel code should be assigned to buildings on leased land assessed on the real property roll? The STC recommends that the parcel code for a building on leased land should be the same as the. parcel code of the land on which the building is located EXCEPT that the code should be followed by the initials BLL. It will be necessary to include additional information with the parcel code when there is more than one
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Therefore, an alternative parcel coding may be used provided that it meets ALL of the following requirements: 1) 2) 3) 4) The code is recognized as a real property code. The code is not exactly the same as the code for the land on which the building is located and is not exactly the same as the parcel code for any other building on leased land on this parcel. The code is recognized as being for a building on leased land located in the same section or subdivision as the land on which it is located. This can be accomplished by having a legal description as described in Question #1 above. There is a recognizable connection between the building on leased land and the parcel code for the land on which the building is located that associates the building with the land. This can be accomplished by having the legal description for the building reference the parcel code of the land on which the building is located. EXAMPLE: If the parcel code for Lot 1 of Assessor’s Plat #1 is 13-16-24- 128-001, the building on leased land could be described as follows: Building on Leased Land Lot I of Assessot’s Plat #1 Parcel Code of Land: 13-16-24-128-001 NOTE: If there are several buildings on the same parcel which are owned by the same person, they can all be included under one parcel code. Question #7: Will the STC continue to require that the capitalized costs of buildings and other structures on leased land be reported on the personal property statement? Yes, the STC will continue to require that the capitalized costs of buildings and other structures on leased land be reported on the personal property statement because this is sometimes the way the assessor discovers the existence of these buildings. QUESTION #8: How does the change from assessing buildings on leased land on the personal property roll to assessing them on the real property roll affect NEW and LOSS for equalization purposes and ADDITIONS and LOSSES for capped value and millage rollback purposes?
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treated as an equalization LOSS from the personal property classification and as equalization NEW to the real property classification that it fits into. 2) Capped Value ADDITIONS and LOSSES When a building or other structure on leased land is separately assessed on the real property roll in 2003, it will typically be assessed to the same person that it was assessed to in 2002 on the personal property roll. That being the case, the capped value calculation for the building on leased land will be unaffected by the change. This means that the change from being assessed on the personal property roll to being assessed on the real property roll will NOT result in any capped value ADDITIONS or LOSSES. This answer assumes that there are not also structural changes to the building in 2002 such as adding or removing a garage. A structural change would typically result in capped value ADDITIONS or LOSSES. 3) “Headlee” (MCL 211.34d) and “Truth in Taxation” (MCL 211.24¢) Millage Rollback Additions and Losses When a building on leased land is assessed in 2003 on the real property roll, a change in classification has occurred (i.e., the property changes from classification as personal property in 2002 to classification as one of the 6 classifications of real property roll in 2003.) Changes in classification ARE NOT “Headlee” or “Truth in Taxation” ADDITIONS and LOSSES. This answer assumes that there are not also structural changes to the building in 2002. Leasehold Improvements (LHI) and Structures Affected by the Provisions of MCL. 211.8(h) PRIOR TO PA 415 OF 2000, MCL 211.8(h) provided that certain tenant-installed leasehold improvements were assessable to the tenant on the PERSONAL PROPERTY ASSESSMENT ROLL. STARTING WITH 2003 ASSESSMENTS, PA 415 of 2000 provides that the leasehold improvements and structures assessable under MCL 211.8h are assessable TO THE OWNER on the REAL PROPERTY ASSESSMENT ROLL (EXCEPT for certain improvements located in the City of Detroit and discussed in Paragraph D of this
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his or her requirements with his or her personal funds. Usually, leases state that these tenant-installed leasehold improvements become the property of the landlord upon installation. These are the tenant-installed leasehold improvements that are assessable under MCL 211.8(h), provided they are not already included in the assessment of the real property. These improvements are real in nature. The following are examples: floors, floor finish, walls, permanent wall finish, permanently-installed storefronts, normal building mechanical systems (heating and cooling, plumbing, ventilation), etc. Trade fixtures are articles installed by a tenant that are needed for the tenant’s business and can be removed by the tenant at the end of the lease. The following are examples of trade fixtures: 1) a ceiling light that is custom made and identifies the business, 2) removable wall coverings, 3) many costs incurred by a tenant related to telephone and security systems, 4) most signs. Tenant-installed leasehold improvements of a real property nature generally DO NOT include attached personal property such as certain telephone systems, signs, certain security equipment and other trade fixtures, all of which can be removed and taken by the tenant when the tenant vacates the premises. The reporting and assessment of trade fixtures should be separated from the reporting and assessment of LHI. Trade fixtures continue lo be reported as personal property and will typically be valued using the appropriate original cost multipliers from Tables A through F. NOTE: Assessable Leasehold Improvements DO NOT include machine foundations and electrical drops from the main electrical line (or bus duct) down to a machine. These items should be reported along with the piece of machinery they serve. IMPORTANT NOTE: In the past, when a property was subject to a long term market lease made prior to 1984, tenant-installed leasehold improvements could not be assessed to the owner of the real estate. They could only be assessed to the tenant on the personal property roll. Starting in 2003, PA 415 of 2000 requires that tenant-installed leasehold improvements of a real property nature be assessed to the owner of the leasehold improvements, even if the property is subject to a long term market lease made prior to 1984. Question #10: Who is the owner of tenant-installed leasehold improvements of a real property nature?
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QUESTION #11: How will leasehold improvements (LHI) assessable under MCL 211.8(h) be described on the assessment roll? There are two answers to this question depending on whether the LHI are owned by the landlord or the tenant. 1) 2) Tenant-Installed Leasehold Improvements (LHI) of a Real Property Nature ‘Which Become the Property of the Landlord Upon Installation. As discussed earlier in Question #10, tenant-installed leasehold improvements of a real property nature typically become the property of the landlord upon installation. The tenant will report these LHI in a separate section of the personal property statement. Since the landlord will already have a real property assessment, the additional assessment for tenant-installed LHI of a real property nature should be added to the landlord’s existing real property assessment. No separate description on the real property assessment roll will be needed. However, the STC recommends that the assessor keep separate subsidiary records for the LHI of each tenant to assist in the valuation of these LHI and to assure that they are handled properly in the income approach to value. Tenant-Installed Leasehold Improvements (LHI) Which Remain the Property of the Tenant While tenant-installed leasehold improvements (LHI) of a real property nature typically become the property of the landlord upon installation, occasionally they may remain the property of the tenant. When this occurs, the tenant will indicate that this is the case by checking a box in Section M of the personal property statement. Since the tenant does not already have a real property assessment on this land parcel, it is necessary that a description be created. The STC recommends that the same legal description be used that is used to describe the land on which the leasehold improvements are located EXCEPT that
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