Postema.pdf

James Postema, Petitioner V City Of Muskegon, Respondent · 24-003751-TT

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RECEIVED 

AUG 01 2024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DP 

OVERNOR 

DIRECTOR 

LANSING 

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 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 

Mi. 

Last Name/Company Name 

Tames 

S 

[Roske ma 

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

2345 Aushin 

slreet 

City or Town 

State 

ZIP a Ges Lf 

M 

wg Ww. 2 Ae [aY 

Telephone Number 

Fax Number 

FBT a0, 31 2d 

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

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

First Name 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property information 

How many 

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

parcelsare you | [7] yes 

HA po 

appealing? 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[1 True Cash and Taxable Value 

(Poverty Exemption 

[1 Taxable Value Only {calculation) 

[0 Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

J BhoKe myankee [8 Moy 

oF 202d have 2 mergl Plates Jo my au itte 

AND Have Wor Been asic 

WORK SINCE, GL50 Hae BROKEN my 

ropnum 

Was Asbbed ax anton aWd fisTqL who pPed Hadbed off pry an 

BMBY LaNCe alld S4pFeh FRom P75h FRY M ThaT iNCideNT sqpian 

FRom dapiv ears convracra re (a BaT H Hands app Just had 

emergency Nee sukgehy, Have not BeeW aBLE TO WORK §ipie Mey 

OF 20&1 aNd ap CUARCN Mier 

Freing 

Fal 

dca 

CLLTY.T 

one 

Live of FoodsTampPs 

gb Pe § Lechi hyductesal ray ype 1s 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

FROM 2023 

Fo PheseNT 

: 

Did you protest the assessment at a Board of Review (BOR) 

Fsves 

HA no 

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

[I] July 

O December 

Bl’ check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

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

HERES 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

8p - OC ~ OAT 1-0 

Classification of Property: 

Jd 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

i 

& Assessed Value {also known as State Equalized Value) as established by the BOR: 

32,400 

cures Taxable Value as established by the BOR: 

49,095 

hae ypigiee is the fair market value (also known as True Cash Value)? 

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

fa 

Lif vou belive the 1axable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

Oo 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

O 

Agricultural: 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

hanes 

STATE OF MICHIGAN 

ORE CHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

LANSING 

Fee Information 

DIRECTOR 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[I 

No 

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

1 

ves 

[I] 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 206.762) 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 Syl 

Toma. 

tcl 

Ss 204 

489 303249 

Isl

07/23/2024 

02:43 

PM 

2024 BOARD OF REVIEW DECISION 

FROM 

CITY OF MUSKEGON 

MUSKEGON COUNTY EQUALIZATION 

173 E APPLE AVE SUITE 201 

N 

MUSKEGON MI 49442 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

24-860-000-0091-00 

POSTEMA JAMES 

2295 AUSTIN ST 

2295 AUSTIN ST 

MUSKEGON MI 49444 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

’ 

The Board has completed their review of parcel number 

24-860-000-0091-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

POVERTY EXEMPTION DENIED - ALL SOURCES OF INCOME NOT INCLUDED AND NO PRE 

[2024 ORIGINAL ASSESSED VALUE 

32,400 

| 

[2024 

"BOARD OF REVIEW" ASSESSED VALUE 

32,400 

| 

(If the aboye amounts are the same, no revisions have occured) 

2024 

ORIGINAL TAXABLE VALUE 

29,085 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

29,085 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

~~ 231-724-3473 

If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 

for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Effective March 1, 2013 the Tribunal 

is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to initiate a new appeal. 

Petition forms are 

available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

re Fegan 

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