Kohn.pdf

David Kohn, Petitioner V City Of Southfield, Respondent · 24-003741-TT

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RECEIVED 

JUL 871 2024 

STATE OF MICHIGAN 

MICHIGAN T, 

TRIB. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TAMERS. 

AL 

BOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not usa 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 

MLL 

Last Name/Company Name 

David 

Kohn 

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

25249 Southwood Drive 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48075 

Telephone Number 

Fax Number 

248-910-3555 

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

DJK890@aol.com 

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

} 

First Name 

M.I. 

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? 

parcetsarayou | [] ves* 

[] No** 

appealing? 

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

1 

**f 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} 

25249 Southwood Drive 

Taxing Authority (City or Township) 

Countyakland 

Southfield

| 

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) 

| 

| 

i? True Cash and Taxable Value 

[Od Poverty Exemption 

| 

[7] Taxable Value Only (calculation) 

[1 bisabled Veterans Exemption 

Uncapping of Taxable Value 

[7 Eligible Manufacturing Personal Property (ESA) 

| 

1 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 

[The subject property's assessed value, state equalized value, true cash value and 

taxable value are unlawfully excessive under Michigan law, including and not limited to 

applicable statutory and constitutional provisions. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[No 

if Yes, check which BOR you attended AND attach the BOR decision: ri] March 

| July 

[ll] December 

1fNo, check the applicable reason(s): 

[| Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

Appealing within 35 days of State Tax Commission Order 

[ml] Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? IT ves 

No 

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

[] July 

[] December 

If No, explain why:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

76-24-24-452-014 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

396,120 

Current Taxable Value as established by the BOR: 

396,120 

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

527,744 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

263,872 

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

132,248 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

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 

Personal 

(check one) 

O 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

ifimproved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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? 

[M 

ves 

[] No 

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

| Yes 

[#] 

No 

{fyou 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 Vaiue 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 $400,000.01 or greater the 

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

Signature fequired 

Petitioner or Te 

Zed Representative’s Signature: 

Isl 

~ 

4

J 

CITY OF SOUTHFIELD 

26000 Evergreen Rd 

P O Box 2055 

Southfield, MI 48037-2055 

NOTICE OF BOARD OF REVIEW DECISION 

Parcel Number: 

76-24-24-452-014 

Class: 

401 

- Residential 

Property Address: 

25249 SOUTHWOOD DR 

Date Printed: 

April 4, 2024 

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each 

person who appealed the value on their property tax assessment in March, or were authorized by the 

owner to make such an appeal in March. 

Such notification shall be mailed by the first Monday in June. 

The City of Southfield Board of Review has completed their review of your appeal regarding the 

2024 assessed and/or taxable value, and has made the following decision(s): 

Assessed Value 

Taxable Value 

Original Value 

396,120 

396,120 

Revised Value 

396,120 

396,120 

Reason(s): ASMT DETERMINED TO BE ACCURATE 

Comments: DENIED - COMPARABLES SUPPORT VALUE 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7354, it may be further 

appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib 

(click Small Claims Tab). A copy of this letter and a completed petition should be mailed to Michigan Tax 

Tribunal, P O. Box 30232, Lansing, Michigan 48909. The deadline for filing an appeal is as follows: 

Residential and Small Claims 

July 31, 2024 

Commercial and Industrial Real 

May 31, 2024 

Personal Property* 

May 31, 2024 

*you must provide a copy of the Personal Property statement you timely filed 

Classification appeals (to or from residential, commercial or industrial) should be directed to the 

State Tax Commission, P.O. Box 30471 Lansing, MI 48909 not later than June 30, 2024 

Sincerely, 

Southfield Board of Review 

Justin Prybylski, Secretary 

Kiara Thomas, Chairman 

KOHN, DAVID & AYALA 

25249 SOUTHWOOD DR 

SOUTHFIELD MI 48075-2082

City of Southfield 

26000 Lvergreen Rd. 

« P.O. Bax 2055 

+ Southiield, MI 48037-2035 « www.cityolsonthfield.com 

KOHN, DAVID & AYALA 

25249 SOUTHWOOD DR 

SOUTHFIELD MI 48075-2082 

July 23,2024 

RE: Assessor Correction of Principal Residence Exemption for Current and/or 

Prior Years 

Parcel Number: 

76-24-24-452-014 

Property Address: 

25249 SOUTHWOOD DR 

SOUTHFIELD 

, 

MI 

48075 

School District: 

63060 

Tax Year(s): 

2024 

Dear Property Owner(s) 

You qualified to receive a Principal Residence Exemption throughout the tax year(s) mentioned 

above but were not receiving the exemption. This can happen when a timely exemption affidavit, 

form 2368, Principal Residence Exemption (PRE) Affidavit, is not filed with the Assessing 

Department, or as an error of the Department in granting an exemption claim. The réquest for 

exemption and qualifying percentage can be corrected by the Assessor, when proof of ownership 

and occupancy as your principal residence are provided, for the current and three preceding years. 

The City of Southfield's Assessing Department received your request and documentation and has 

corrected your Principal Residence Exemption status percentage from 0% to 100% for the year(s) 

mentioned above in this letter. 

A copy of the Assessor Affidavit has been included for your 

records. A refund and/or amended tax bill(s) will be rendered based on this action. 

If you have any 

questions regarding this action, you must contact the Assessor's Office at (248) 796-5230. 

Sincerely, (=== 

Justin E. Prybylski, MMAO(4) 

Assessor - City of Southfield 

Enclosures 

City Clerk 

Janet Jackson 

Counc President 

Michael “Ari Mandelbaum 

Mayor 

Dr. Kenson J, Siver 

Clty Treasurer 

Iv M. Lowenberg 

City Connell 

Nancy L.M. Banks 

Dandef Brightwell 

Dr. Loyd C. Crews 

‘Yolanda Haynes 

Charles Ricks 

Coretta Houge

‘Michigan Department of Treasury 

5838 (11-22) 

Principal Residence Exemption Notice of Adjustment 

Issued under authority of Public Act 206 of 1893, as amended. 

The property owner has. requested a Principal Residence Exemption (PRE) that was not on the assessment roll for 

the current year andlor three (3) previous years, but was not denied by the assessor, county treasurer or Michigan 

Department of Treasury. Assessors should submit and complete 

a separate adjustment form for each parcel 

number and distribute copies of this form to the County Treasurer, the County Equalization Department, and the 

treasurers 

of 

all other affected taxing authorities. Please retain 

a copy 

on 

file 

at the local 

unit. 

PART 1: IDENTIFICATION 

Owner 

Parcel Number 

KOHN, DAVID & AYALA 

‘ 

76-24-24-452-014 

Property Address 

School District 

25249 SOUTHWOOD DR 

SOUTHFIELD PUBLIC SCH DIST 

City 

’ 

State 

Zip Code 

Classification 

SOUTHFIELD 

Mi 

48075 

401 

PART 2: ADJUSTMENTS 

Year 

Original T.V. 

Adjusted T.V. 

Difference 

Original PRE 

Adjusted PRE 

Difference 

Winter PRE 

2024 

396,120 

396,120 

0 

| 

0% 

100% 

100% 

[J (Winter Only) 

| 

Reason: THE DEPARTMENT ERRED IN PROPERLY GRANTING THE PRE EXEMPTION. 

PART 3: ASSESSOR CERTIFICATION 

T, the undersigned Assessor swear or affirm the above Information Is true fo the best of my knowledge. 

Signature 

— 

Date 

07/23/2024 

Assessor Namb 

| in E. Prybylski, MMAO(4), 26000 Evergreen Rd., Southfield, MI 48037-2055 

Please supply 

a copy 

of the completed form 

to 

all affected Taxing Authorities. 

If granting the exemption 

resuits 

in an 

overpayment of the tax, a rebate, including any interest paid, shall be made to the taxpayer by the local tax collecting unit if the 

local tax collecting unit has possession of the tax roll or by the county treasurer If the county has possession of the tax roll 

within 

30 days 

of the date the exemption 

is granted. The rebate shall 

be without interest.

CITY OF SOUTHFIELD 

26000 Evergreen Rd 

P O Box 2055 

Southfield, MI 48037-2055 

NOTICE OF BOARD OF REVIEW DECISION 

Parcel Number: 

76-24-24-452-014 

Class: 

401 

- Residential 

Property Address: 

25249 SOUTHWOOD DR 

Date Printed: 

April 4, 2024 

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each 

person who appealed the value on their property tax assessment in March, or were authorized by the 

owner to make such an appeal in March. Such notification shall be mailed by the first Monday in June. 

The City of Southfield Board of Review has completed their review of your appeal regarding the 

2024 assessed and/or taxable value, and has made the following decision(s): 

Assessed Value 

Taxable Value 

Original Value 

396,120 

396,120 

Revised Value 

396,120 

396,120 

Reason(s): ASMT DETERMINED TO BE ACCURATE 

Comments: DENIED - COMPARABLES SUPPORT VALUE 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7354, it may be further 

appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib 

(click Small Claims Tab). 

A copy of this letter and a completed petition should be mailed to Michigan Tax 

Tribunal, P O. Box 30232, Lansing, Michigan 48909. The deadline for filing an appeal is as follows: 

Residential and Small Claims 

July 31, 2024 

Commercial and Industrial Real 

May 31, 2024 

Personal Property* 

May 31, 2024 

*you must provide a copy of the Personal Property statement you timely filed 

" Classification appeals (fo or from residential, commercial or industrial) should be directed te the 

State Tax Commission, P.O. Box 30471 Lansing, Mi 48908 not later than June 30, 2024 

Sincerely, 

Southfield 

Bard of Review 

G 

= ps0) 

Justin Prybylski, Secretary 

Kiara Thomas, Chairman 

KOHN, DAVID & AYALA 

25249 SOUTHWOOD DR 

SOUTHFIELD MI 48075-2082

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