24-003996.pdf
Robert L Boyd, Jr., Petitioner V City Of Grand Rapids, Respondent · 24-003996-TT
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RECEIVED AUG 26 2025 MICHIGAN TAX TRIBUNAL CITY © ASSESSOR CITY OF GRAND RAPIDS August 22, 2025 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 RE: MOAHR Docket No.: 24-003996 Dear Honorable Tribunal Member: Enclosed is the Respondent's supporting documentation for the hearing occurring on September 23, 2025. A copy of the documentation has been sent to the petitioner. Please feel free to contact me if you have questions related to this matter. Sincerely, Paula Jastifer City Assessor cc: Robert L Boyd Jr
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Voy Quit Glalm Deed - 863 4 i Avaflablo trom Yarpat Information Manegoemont, Inc. (617) 337-121% Stato Dar of Mengan Form 216 LT Dated this Pune 70% duy of ’ 998 ‘Signed in thg Presence of Lo 09) w. ALS The Gren) ROBERT L. BOYD JR., a single man. 941 BATES S.5., GRAND RAPIDS, MI 49506-2668 Whowuldusis quit-cluim(s) 10 to ROBERT L. BOYD JR, 11, o single mon, ond to ROBERT L, BOYD JR. II tor the benefit of shanicquo Boyd, o minor child, and Shannonp Boyd o minor. whose address is ‘ child, with full survivor rights, 941 BATES S.E., GRAND RAPIDS, MI 49506-2668 the following described premises stunted inthe © of Ly © . of Grand Rapids - County of Kent. and State of Michigan © - Lot 20, Dolbee's 3rd, Dunham Farm Addition to the City of Grand Rapids, MI Kent County, according to the recorded plat thereof. for the sum of Hone OBERT 7 BOYD, “IR. NS ANA ange Lo fe bhai Guth O McGhan- Le STATE OF MICHIGAN, SS. county or (rand Theses The foregoing instrument was acknowledged before me this 1 + any of [CX-¥ SN. ROBERD-LA—BOYD—IR~ (pln Le Glos. Notary PIRIANTRIA L. MeGHAN, Notary Public County.
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Michigan Compiled Laws Complete Through PA 9 of 2025 Senate adjourned unlil Tuesday, August 26, 2025 10:00 AM House adjourned until Tuesday, August 26, 2025 1:30 PM Legislature Laws More Sign Up MCL - Section 211.7b Download Section Chapter 211 Act 206 of 1893 206-1893-REAL-ESTATE-EXEMPTIONS. 4 Previous Section ~~ Next Section p 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. Log In
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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 all 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 shall 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.
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(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".” Acceptable Use Policy Privacy Policy DMCA Policy Comment Form Legislative Directory Accessibility Site Map EN Bils Ef Meetings Fj Laws The Michigan Legislature Website is a free service of the Legislative Service Bureau in cooperation with 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 legislative information to the citizens of the State of Michigan and other interested parties. Additional historical documents can be found at https:/iwww.michigan.govilibraryofmichigan. 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 inaccurate, out-of-date, or incomplete or if you have problems accessing or reading the information, please send your concerns to the appropriate agency using the online Comment Form in the bar above this text.
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300 Monroe Ave NW, Room 340 ] cd Grand Rapids, Ml 48503-2297 5 14303 : Cpa ak quadient Fa x NT FIRST-CLASS MAI CITY OF GRAND RAPIDS PE Moog J CITY ASSESSOR - WWW. grcity. us ’ rear: PUUU. DO i 1 U Lge TEMP- RETURN SERVICE REQUESTED SENN TWEE EL AOOOINOOS CERES SN AS A, WN NN ERE NN SRE Ns SRE NN SRE: NNW SE. ONNNNNNNN PLEASE \NNNNNNNN [2% PLEASE GM-SMM AER0D 1 SLATE LENT LE LY LUE PUL EE TERT