2025 Response_Katherine Mason_26-06-33-227-130 MTT.pdf
Katherine A Mason, Petitioner V Township Of Lenox, Respondent · 25-003726-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR KATHERINE A MASON , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.25-003726-TT LENOX TOWNSHIP i Respondent(s) PROOF OF SERVICE CHRISTINE LUCIAN states that on 11/12/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the ANSWER FORM relative to the above-captioned matter upon: [Provide name and address of the party/people being served] TO BOTH THE FOLLOWING VIA EMAIL: KATHERINE MASON -- KATHERINETMASON@AOL.COM MTT Small Claims - taxtrib@michigan.gov ( be Api [Signature of person who is serving/mailing copy] CHRISTINE LUCIAN
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-003726-TT Section 1: Respondent’s Contact Information First Name M.L Last Name CHRISTINE LUCIAN Mailing Address (No., Street, P.O. Box or Rural Route) 63775 GRATIOT City or Town State ZIP Code LENOX MI 48050 TT 586-727-2085 EXT 113 Email Address (do not enter unless you want MTT to send all correspondence via email) CLUCIAN@LENOXTWP.ORG Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information ] First Name M.1L Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? [A Yes [1 No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. [Yes [No Not Applicable
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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 PER STC OFFICIAL ORDER MCL 211.154 DOCKET NUMBER 154-2025-0079 The Lenox Township Assessing Department regrets that we rely on manual data transmission from the Village of New Haven Building Department, and that in fall of 2021, they had a complete change in staff, resulting in our office not receiving permits for a few homes. While we understand and agree that we are fully responsible for this oversight, we have implemented updated procedures within our department to ensure this does not happen again. We regret that the payment policy for 2024 and 2023 does not allow for more time to pay, however, we have no authority over this process as this process is mandated by Macomb County Treasury. The omitted property was discovered during our annual 20% review process in the summer of 2025. We adjusted the properties immediately upon discovering the error. 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)? |] Yes No If yes, check which BOR Petitioner attended: [] March [J duly [] December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [#4 Yes [No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [8] 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? Yes [ml] No if yes, explain =TcC MCL UI 18Y Dick | Y~2025-0079 Is Petitioner appealing from a State Tax Commission Order? 7} Yes O No If so, what Is the Issue date? 2/1 9/2 025
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING MARLON I. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [] Yes [14 No If Yes, check which BOR Petitioner attended: [| March [] uly [] 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 exemption at a BOR? [| Yes No If Yes, check which BOR Petitioner attended: [| March [J uly [] 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) O 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: 26-06-33-227-130 Classification of Property: Real Personal (check one) u Agricultural Commercial Industrial Residential Timber-Cutover Developmental Current Assessed Value (also known as State Equalized Value) as established by the BOR: 164,700 Current Taxable Value as established by the BOR: 131,855 What do you believe is the fair market value (also known as True Cash Value)? 329,400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 164,700 131,855 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN MICHIGAN STATE TAX COMMISSION OFFICIAL ORDER Docket Number: 154-2025-0079 Issued August 20 2025 The State Tax Commission, at a meeting held on August 19, 2025, approved a request pursuant to MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to the values indicated. Property Owner: Parcel Code: 26-06-33-227-130 MASON, KATHERINE . AN Classification: REAL 58659 VIRGINIA CR County: MACOMB NEW HAVEN Mi 48048 Su Assessment TWP. OF LENOX 2 : Assessing Officer / Equalization Dir Unit: School District: NEW HAVEN COMMUNITY SCHOOL CHRISTINE I. LUCIAN ) Village: Village of NEW HAVEN LENOX, MI 48050 YEAR ORIGINAL REQUESTED APPROVED NET INCREASE OR VALUATION VALUATION VALUATION NET (DECREASE) ASSESSED VALUE 2025 $26,700 $164,700 $164,700 $138,000 2024 $25,900 $170,800 $170,800 $144,900 2023 $23,800 $142,600 $142,600 $118,800 TAXABLE VALUE 2025 $23,188 $131,855 $131,855 $108,667 2024 $22,491 $127,890 $127,890 $105,399 2023 $21,420 $121,800 $121,800 $100,380 The assessor is directed to enter on the assessment roll the net increase/decrease in assessed value and/or taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax roll in his/her possession is directed to enter corrections on the affected tax rolls and to spread the appropriate millage rates for each year corrected. If this order results in additional taxes being owed, the officer having the tax roll in his/her possession shall, not later than 20 days after receiving this order, submit a corrected tax bill, itemized by taxing jurisdiction, to the | owner of the property. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. | If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made by the county treasurer as provided by MCL 211.164 (8). A person to whom property is assessed may appeal the State Tax Commission's determination within 35 days of the date of issuance to the Michigan Tax Tribunal. More information on how to file an appeal with the Michigan Tax Tribunal can be found at www.michigan.gov/taxtrib or by calling the Michigan Tax Tribunal at (617) 335-9760, Local taxing authorities may appeal the State Tax Commission's determination within 21 days of the date of
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Michigan Department of Treasury 627 (Rev. 11-17), Page 1 of 2 L-4154 Assessor or Equalization Director’s Notice of Property : Incorrectly Reported or Omitted From Assessment Roll AP This form is issued under authority of Section 211.154, MCL. Filing is mandatory. PART 1: ASSESSOR/EQUALIZATION DIRECTOR SECTION ASSESSOR/EQUALIZATION DIRECTOR INFORMATION (Type or Print Legibly) Name of Assessor or Equalization Director Telephone Number E-mail Address CHRISTINE LUCIAN (586) 727-2085 CLUCIAN@LENOXTWP.ORG Mailing Address (Number, Street, PO Box) City State ZIP Code 63775 GRATIOT LENOX MI 48050 PROPERTY AND ASSESSMENT ROLL INFORMATION Name(s) of Property Owner(s) MASON, KATHERINE Owner's Mailing Address (Number, Street, PO Box) City State ZIP Code 58659 VIRGINIA CR NEW HAVEN MI 48048 County Where Property is Located Name of Local Assessing Unit Village Name (if applicable) MACOMB LENOX TWP NEW HAVEN Parcel Code Name of School District Where Property is Located 26-06-33-227-130 NEW HAVEN Property Classification Xl Real Residential ] Real Agricultural OJ Personal Industrial | Personal Residential J Real Industrial | Real Developmental J Personal Commercial J Personal Agricultural [ Real Commercial | Real Timber-Cutover J Personal Utility J Special Roll (PA 198, PA 255, PA 189) Property Description (if omitted from the roll, legal description must be provided) PEMBROOKE MCCP NO 911 UNIT 130 REASON FOR THIS NOTICE The Assessor or Equalization Director must provide a detailed explanation for requesting this change. Attach an additional page if necessary. THE VILLAGE OF NEW HAVEN BUILDING DEPARTMENT DID NOT NOTIFY THE ASSESSING DEPARTMENT OF THE NEW HOME PERMIT. NEW HOME PERMIT WAS PULLED IN 2020 AND FINALED IN JUNE OF 2021. THEREFORE, WE REQUEST THAT THE HOME BE ADDED FOR THE CURRENT (2025) AND TWO PRECEDING YEARS (2024,2023). ASSESSED VALUE TAXABLE VALUE Year(s) for Which Notice Assessed Value Requested Taxable Value Requested was Given on Assessment Roll Assessed Value on Assessment Roll Taxable Value 2025 26,700 164,700 23,188 131,855 2024 25,900 170,800 22,491 127,890 2023 23,800 142,600 21,420 121,800 REAL AND PERSONAL PROPERTY INFORMATION (Question 1 Personal Property only) 1. Did the owner of the property complete and deliver a Form 632 (L-4175), Personal Property Statement, or Form 5278, Eligible Manufacturing Personal Property Combined Document, for each year that this notice covers that was: | Timely Filed? (Accepted as filed and used in determining the assessment that was confirmed by the Board of Review?) | Estimated/Not Filed? If estimated or not filed, indicate the year(s):
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26-06-33-227-130 2025 2024 2023 AV ADJ AV wv ADJ TV IRM $26,700 $164,700 $23,188 $131,855 1.031 $25,900 $170,800 $22,491 $127,890 1.050 $23,800 $142,600 $21,420 $121,800 1.050 | 2022 $20,400 $116,000 $20,400 $116,000 1033 UNCAPPINGYEAR 2021 2021 TCV 2022TCV 2023 TCV 2024 TCV 2025 TCV $20,400 $68,300 $6,439 $68,300 1.014 136,670 ESTIMATED 50% COMP FOR 2021 FINALED JUNE 2021 232,082 285,104 341,531 329,457
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