Pickett.pdf

Leon Pickett, Petitioner V City Of Saginaw, Respondent · 24-003544-TT

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RECEIVED 

JUN 21 2024 

iB 

MICHIGAN TAX TRIBUNALSS 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

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 held in default. 

Section 1: Petitioner’s Contact Information 

_ 

First 

Name 

M.L. 

me/Com) any Name 

<ohn 

pag 77 

=r 

Mailing Address (No., Street, P.| 10, poxiar 

or Rural Route) 

] 

©(2 

1 

{priec 

SF 

Gity-or Town 

| 

te 

ZIP Code 

~ 

5 

2 

DAG, Now 

+ 

YS 02 

Telephone Number ~) 0% &.- 95- /3 $9 

Fax Number 

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

LP 2/7 

@ Cmal | Com 

Section 2: Petitioner’s Adtonieyidnthor ized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Address (No., Street, P.O. 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 e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] yest 

[] 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.

seem, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[OO True Cash and Taxable Value 

[ Poverty Exemption 

[J Taxable Value Only (calculation) 

DY. Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

I was 

7 wT Way 

dened 

because 

TIT was 

Not 

oo 

dd sab) od 

Ve lera W 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[No 

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

Od July 

[Hl] December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

B Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

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: 

~ 

[15603 

Qoood 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Reg 

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 “7g 

20100 

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

/0© 060 

If you believe the Taxable 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 Tribunal* 

Parcel Identification Number: 

5 

OF 

000 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Pe 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

my 

Home 

Res dent. a 

) 

Ifimproved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

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? 

[| Yes 

O No 

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

[, ves 

O 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 

$26.00 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 205.762) 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 Attorney/Authorized Representative’s et 

- 

p) 

/ 

-7 

7 

Isl 

Cocca (2 

(HK Cr

Michigan Department of Treasury 

6055 (01-24) 

Notice of Denial of Disabled Veterans Exemption 

tssued under autharity of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 

1: PROPERTY INEORMATION Type or print legibly. Use a separate form for each property number. 

1. Proparty Tax identification Number 

2. Name of Local Unit (Check Township or City) 

15 0323 00000 

Saginaw 

3. County 

. 

Saginaw 

[] Township 

City 

4. Street Address of Property {Provide a Complete Address) 

City 

State 

ZIP Code 

612 N Porter St 

Saginaw 

Mi 

48602 

5, Name of Owner (First, Middle, Last) 

Leon Pickett 

8. Owner's Daytime Telephone Number 

7. Owner's Email 

ddress 

989-890-7206 

[5 pic 

eH Hy Q 2 Mer). corm 

8. Malling Address If Different than Property Address 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

[1 b. The property claimed is not the owner's homestead. 

[1] c. The property has transferred, and the qualifying individual is no longer the owner. 

[7] d. The person claiming the exemption is not the owner. 

[Je. other: 

Unemployability is not service connected. Does not quailfy for Veteran's Exemption. 

10, Olam Denied for Calendar Year(s) or Partial Calendar Year: 

PART 2: CERTIFICATION 

11. Name of the Local Assessor (Print or Type) 

Lori D Brown 

12. Signature 

of 

Lbcalfisspssor 

13. Date 

Fh V4) Cine 

05/16/2024 

14, Address of Local Government Unit 

City 

State 

ZIP Code 

1315 8 Washington Ave 

Saginaw 

MI 

48601

57 ot 2074 

MCL - Section 211.7b 

Download Section 

Chapter 211 

Act 206 of 1893 

206-1893-REAL-ESTATE-EXEMPTIONS. 

4 

Previous Section 

Next Section 

§ 

THE GENERAL PROPERTY TAX ACT (EXCERPT) 

Act 206 of 1893 

211.7b Exemption of real property used and owned as homestead by disabled 

veteran or surviving spouse; filing and inspection of application; cancellation 

of taxes; local taxing unit to bear loss; proration of exemption for partial year; 

definitions. 

Sec. 7b. 

(1) Real property used and owned as a homestead by either of the following 

individuals is exempt from the collection of taxes under this act: 

(a) A disabled veteran. 

(b) A surviving spouse of a disabled veteran who, immediately before death, was 

eligible for the exemption under this section. An exemption under this subdivision 

continues as long as the surviving spouse does not remarry, and the exemption 

applies to any property used and owned as a homestead by the surviving spouse, 

including homestead property acquired after the decedent's death. 

(2) To obtain the exemption, an individual described in subsection (1)(a) or (b), or

bear the loss of its portion of the taxes upon which the exemption has been 

granted. An exemption granted under this section as to taxes levied on or after 

January 1, 2025 remains in effect, without subsequent reapplication, until it is 

rescinded by the individual who was granted the exemption or is denied by the 

assessor, as provided in section 7c. 

(3) An exemption once granted applies to ail property taxes for the current tax 

year that have been paid by the individual who qualified for the exemption under 

subsection (1)(a) or (b) and all property taxes for the current tax year that would 

have been owed by that individual if the property was not exempt. 

If the individual 

who qualified for the exemption under subsection (1)(a) or (b) does not use and 

own the property as a homestead for the entire tax year, the exemption must be 

prorated under 1 of the following methods: 

(a) Based on the closing or other purchase documents, if any, executed by or on 

behalf of the individual who qualified for the exemption under subsection (1)(a) or 

(b). That individual shail provide a copy of the closing or other purchase documents 

with the application claiming the exemption. The local treasurer shall use the 

closing or other purchase documents when calculating the amount of taxes to be 

exempted. There must be no refund of any property taxes not levied in the current 

tax year paid pursuant to the closing or other purchase documents to the seller by 

the individual who qualified for the exemption under subsection (1)(a) or {b). 

(b) If closing or other purchase documents are not provided for the proration 

under subdivision (a), based on a proration under which the local treasurer 

calculates the amount of property taxes levied in the current tax year to be 

exempted by dividing the total property taxes levied in the year by 365 and then 

multiplying that number by the number of days the individual will use and own the 

property as a homestead. 

(c) Based on a proration that takes into account the effective date of any removal 

of the exemption, which the assessor shall designate as the date of the relevant 

conveyance or disposition. Using that date, the local treasurer shall calculate the 

amount of property taxes levied in the current tax year to be exempted by dividing 

the total property taxes levied in the year by 365 and then multiplying that number 

by the number of days the individual, while qualified for the exemption, used and 

owned the property as a homestead. 

(4) As used in this section: 

(a) "Disabled veteran” means a veteran who is a resident of this state and who 

meets 

1 of the following criteria: 

(i) Has been determined by the United States Department of Veterans Affairs to 

be permanently and totally disabled as a result of military service and entitled to 

veterans’ benefits at the 100% rate.

(c) "Veteran" means an individual who served in the United States Armed Forces, 

including the reserve components, and was discharged or released under 

honorable conditions. 

History: Add. 1954, Act 179, Imd. Eff. May 5, 1954 ;-- Am. 1978, Act 261, Imd. Eff. June 

28, 1978 ;-- Am. 2013, Act 161, Imd. Eff. Nov. 12, 2013 ;-- Am. 2023, Act 150, Imd. Eff. 

Oct. 19, 2023 

Popular Name: Act 206 

Compiler's Notes: Enacting section 

1 of Act 161 of 2013 provides:"Enacting section 1. 

This amendatory act shall be known and may be cited as the "Dannie Lee Barnes 

disabled veteran property tax relief act”." 

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The Michigan Legislature Website is a free service of the Legislative Service Bureau in 

cooperation 

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the 

Michigan 

Legislative 

Council, 

the 

Michigan 

House 

of 

Representatives, the Michigan Senate, and the Library of Michigan. This site is intended 

to provide accurate and timely lagislative information 

to 

the citizens 

of the State 

of 

Michigan and other interested parties. Additional historical documents can be found at 

https://www.michigan,gov/libraryofmichigan. The information obtained from this site is not 

intended 

to replace official versions of that information and 

is subject to revision. The 

Legislature presents this information, without warranties, express or implied, regarding the 

accuracy of the information, timeliness, or completeness. 

If you believe the information is 

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6055, Page 2 

Instructions for Form 6055 

Notice of Denial of Disabled Veterans Exemption 

General Instructions 

This form is for local assessors to use when notifying a homeowner that his or her disabled veterans exemption is denied. 

1t will also be used to notify the Department of Treasury of the denial. Complete all information carefully and accurately to 

avoid processing efrors. 

Mail the original to the homeowner. Appeal rights are printed on the bottom of the form. The assessor must retain a copy 

for the assessor's records. 

Line-by-Line Instructions 

Lines not listed here are explained on the form. 

IMPORTANT: Complete a separate form for each property being denied. 

PART 1: PROPERTY INFORMATION 

Line 1: You must complete this line. Do not enter more than one property identification number (PIN) on each form. The 

PIN should be identical to the number used on the original affidavit.” 

Lines 2-4: Enter the complete address. Enter name and check the appropriate box for the city or township in which the 

principal residence is located. 

Lines 5-7: Enter the name and contact information of the legal owner(s) that occupy the property. 

Line 8: Enter the mailing address if it is different from the address on line 4. 

Line 9: Check the box indicating the reason the disabled veterans exemption was denied. If none apply, check “other” and 

enter a more detailed explanation of your reasons for denial. Be specific and as complete as possible. The information 

you provide in this section may be used in the appeals process. 

For the purposes of the exemption, MCL 211.7b defines "Disabled Veteran” as a veteran who is a resident of this state 

and who meets one (1) of the following criteria and can provide documentation to that effect: 

1. Has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled 

as a result of military service and entitled to veterans’ benefits at the 100% rate. 

2. Has a certificate from the United States Department of Veterans Affairs certifying that the veteran is receiving or 

has received pecuniary assistance due to disability for specially adapted housing. 

3. Has been rated by the United States Department of Veterans Affairs as individually unemployable. 

Line 10: Enter all years or partial year that are being denied. (You have the. authority to deny the current year and the 

three preceding years.) 

PART 2: CERTIFICATION 

Line 11: This form must be signed by the local assessor. Indicate who is denying the exemption, 

i 

5 

Line 13: The homeowner has only 35 days to appeal an exemption denial. The date you enter here is the starting date for 

the homeowner’s appeal time. Mail all forms the day they are signed. 

Lines 14-15: Enter the address and telephone number of the proper contact person at the local government.

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

Bulletin 19 of 2023 

November 14, 2023 

Disabled Veterans Exemption 

TO: 

Assessors and Equalization Directors 

FROM: 

Michigan State Tax Commission 

SUBJECT: 

MCL 211.7b Disabled Veterans Exemption 

Bulletin 4 of 2023 is rescinded 

MCL 211.7b(1)(a) provides an exemption from property taxes under the General Property 

Tax Act for real property owned and used as a homestead by a disabled veteran who 

served in the United States Armed Forces, including the reserve components, and was 

discharged or released under honorable conditions. “Disabled veteran” is defined as a 

veteran who is a resident of this state and who meets 1 of the following criteria: 

(iy 

Has been determined by the United States Department of Veterans Affairs to be 

permanently and totally disabled as a result of military service and entitled to 

veterans’ benefits at the 100% rate. 

(iy 

Has a certificate from the United States Department of Veterans Affairs certifying 

that the veteran is receiving or has received pecuniary assistance due to disability 

for specially adapted housing. 

(iii) Has been rated by the United States Department of Veterans. Affairs as individually 

unemployable. 

MCL 211.7b(1)(b) allows an unremarried surviving spouse of a qualifying disabled veteran 

to retain and claim the exemption: 

A surviving spouse of a disabled veteran who, immediately before death, was 

eligible for the exemption under this section. An exemption under this 

subdivision continues as long as the surviving spouse does not remarry, and 

the exemption applies fo any property used and owned as a homestead by

Page 2 

city or township where the property is located. Do not file with the Department of 

Treasury or the State Tax Commission. Form 5107 may be submitted to the local 

assessing unit after January 1 and before December 31 during the year in which the 

exemption is requested. 

The disabled veteran (or unremarried surviving spouse) must include with Form 5107 

some type of official benefits notice or other documentation from the U.S. Department of 

Veterans Affairs. 

A letter from the County Department of Veterans Affairs indicating they 

have reviewed their records and the veteran qualifies is not sufficient. The documentation 

from the U.S. Department of Veterans Affairs should contain information that details that 

the disabled veteran meets one or more of the criteria required in MCL 211.7b. 

A) Totally disabled as a result of military service and entitled to veterans benefits at 

the 100% rate 

The Veterans Administration defines a service-connected disability as a disability related to 

an injury or disease that developed during or was aggravated while on active duty or active 

duty for training. The Veterans Administration Schedule for Rating Disabilities is used to 

assess the medical conditions and illnesses incurred or aggravated during the veteran's 

military service and a percentage rating from 0% to 100% is assigned based on the 

severity of the disability. 

Individuals filing the affidavit for the exemption under criteria a) must provide a copy of the 

letter from the Veterans’ Administration indicating they have a 100% service-connected 

disability and are entitled to receive benefits. 

Note: The statute does not require the disabled veteran to have already received the 

benefit, it only requires that they have been determined to be permanently and totally 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate. 

B) Assistance for specially adapted housing 

The Veterans’ Administration provides veterans with certain permanent and total service- 

connected disabilities financial assistance to purchase or construct an adapted home or 

modify an existing home to accommodate a disability. There are two grant programs: 

specially adapted housing grant (SAH) and the special housing adaptation grant (SHA). 

The State Tax Commission has determined that receipt of either grant would qualify an 

individual for the exemption under criteria b). 

Individuals filing the affidavit for the exemption under criteria b) must provide a copy of the

Page 3 

The Veterans Administration determines eligibility; 

to 

be 

"able 

to 

maintain 

s 

A 

] 

inful employ 

ent 

Yo 

Ise 

1 addition, they 

must 

have 

one 

service-ct 

ed disability rated 

a 

60 

I 

» 

or 

two or more service-connected disabilities with at least one rated at 40% 

or more with a combined rating of 70% or more. 

Individuals filing the affidavit for the exemption under criteria c) must provide a copy of the 

letter from the Veterans’ Administration indicating they are individually unemployable. 

Proration 

MCL 211.7b(3) states that once granted, the exemption applies to “all property taxes for 

the current year that have been paid by the individual who qualified for the exemption 

under subsection (1)(a) or (b) and all property taxes for the current tax year that would 

have been owed by that individual if the property was not exempt.” 

If the property is not owned and used as a homestead for the entire tax year, MCL 

211.7b(3) requires that the exemption be prorated in one of the following three ways: 

1) The individual must provide a copy of the closing statement or other purchase 

documents with Form 5107. The local treasurer must use this documentation, 

if 

provided, when calculating the amount of taxes to be exempted. There must be no 

refund of any property taxes not levied in the current tax year paid pursuant to the 

closing or other purchase documents to the seller by the individual who qualified for 

the exemption. 

2) 

If the closing statement or other purchase documents are not provided, the local 

treasurer must calculate the amount of taxes to be exempted by dividing the total 

property taxes levied in the year by 365 and then multiplying that number by the 

number of days the individual will use and own the property as a homestead. 

3) Based on a proration that takes into account the effective date of any removal of the 

exemption, which the assessor shall designate as the date of the relevant 

conveyance or disposition. Using that date, the local treasurer shall calculate the 

amount of property taxes levied in the current tax year to be exempted by dividing 

the total property taxes levied in the year by 365 and then multiplying that number 

by the number of days the individual, while qualified for the exemption, used and 

owned the property as a homestead. 

See the Disabled Veterans Exemption Frequently Asked Questions for more information

Page 4 

Rescission by disabled veteran or unremarried surviving spouse 

The disabled veteran or unremarried surviving spouse must file Form 6054 with the 

assessor for the city or township within 45 days of any of the following: 

1) They cease to use and own as a homestead the property for which the exemption 

was granted. 

2) They no longer meet the qualifications under MCL 211.7b to receive the exemption. 

Revocation by the assessor 

The assessor may deny a new claim for the exemption, an existing exemption, or based 

on an audit. The assessor is required to notify the property owner of the denial in writing, 

using Form 6055, which includes the reason for the denial and the appeal rights. 

The exemption can be denied for the current year and the three immediately preceding 

years. Once denied, the property owner will be liable for the taxes, plus applicable penalty 

and interest as stated in MCL 211.7¢(d). 

Local Unit Audit Program 

The local unit is required to implement an audit program that includes all information 

required under MCL 211.7b(2). The audit may not occur more than once every three years 

unless there is a reasonable belief the property no longer qualifies for the exemption. 

Additional audit requirements as to the form and manner of the audit program will be 

forthcoming from the State Tax Commission. 

Board of Review Authorities and Responsibilities 

The March, July, and December Boards of Review have no authority to hear claims for 

the disabled veterans exemption for the current year. The exemption is granted or denied 

by the local unit assessor. 

Qualified Error at July or December Board of Review 

The July and December Boards of Review, under MCL 211.53b, have the authority to 

grant a disabled veteran’s exemption as a qualified error for any of the following for the 

current year and immediately preceding tax year: 

1) An error made by the local tax collecting unit in the process

Page 5 

Appeal Rights 

A written denial by the assessor may be appealed by completing and submitting a petition 

to the Michigan Tax Tribunal within 35 days of the date of the denial. 

A decision of the July or December Board of Review may be appealed by completing and 

submitting a petition to the Michigan Tax Tribunal within 35 days of the July or December 

Board of Review's written decision. 

More information on how to file an appeal is available by contacting the Michigan Tax 

Tribunal. Information can also be viewed on the Michigan Tax Tribunal's website at 

https://www.michigan.gov/taxtribunal. 

Additional Information 

Additional information, including the State Tax Commission's Disabled Veterans 

Exemption Frequently Asked Questions is available on the State Tax Commission website 

under the Disabled Veterans Exemption Information link. 

State Tax Commission contact information: 

Website: www.michigan.gov/statetaxcommission 

Email: State-Tax-Commission@michigan.gov 

Phone: (517) 335-3429

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