Tax Appeal Petition (FINAL).pdf
Matthew Grzegorczyk, Petitioner V Township Of Beaver, Respondent · 25-002840-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA 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. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing 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 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 parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *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. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County 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. Matthew Grzegorczyk 1194 9 Mile Road Kawkawlin MI 48631 (989) 529-9203 abalzer@shinnerscook.com Andrew Balzer Saginaw MI 48604 (989) 799-5000 abalzer@shinnerscook.com 1194 9 Mile Road, Kawkawlin, Michigan 48631 Beaver Township Bay Shinners & Cook, P.C. 5195 Hampton Place 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: 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: March July December If No, 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 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: ✔ Petitioner alleges three separate issues. First, Respondent Beaver Township, based its assessment on the incorrect square footage amount. Respondent stated the home was 2,958 square feet when it is actually 2,400 square feet. Second, Respondent valued Petitioner's porch at $47,248. The porch adds some value to the property as a super adequate feature, but does not add the full cost of the improvement. Lastly, Petitioner's comparable neighbor's property, whose house was completed the same year as Petitioner's house, has a Taxable Value of $145,783 compared to Petitioner's Taxable Value of $234,872 for 2025. 2025 ✔ ✔
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential 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 Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 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: Current Classification of Property as established by Board of Review: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) 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? 09-020-014-200-095-12 ✔ ✔ $230,900.00 $227,810.00 $300,000.00 $150,000.00 $150,000.00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes 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 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. ✔
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03/24/2025 01:41 PM 2025 BOARD OF REVIEW DECISION FROM BEAVER TWP ASSESSOR JOAN FACKLER 2524 REEVES RD. CURRAN, MI48728 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. GRZEGORCZYK, MATTHEW 1194 9 MILE ROAD KAWKAWLIN MI 48631 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 09-020-014-200-095-12 1194 S 9 MILE RD WBSL.17 FT PAR WITH THE E-W 1/4 LN; TH N 679.5 FT PAR WITH THEE 1/8 LN; TH E 641.17 FT PAR WITH TH N 1/8 LN; TH $265 FT PAR WITH THE E SEC LN; TH E 210 FT TO THE E SEC LN: TH 5 414.5 FT AL E SEC LN TO POB. CONT 12 A SUBJECT TO EASEMENT OVER N 66 FT COURT ORDER DOC 202000432 SPLIT ON 01/26/2020 INTO 020-014-200-095- "HIS PROPERTY IS CLASSIFIED AS 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 fo compute your assessment and taxable value. The Board has completed their review of parcel number 09-020-014-200-095-12 They have made the following determination based on the information you supplied. Board of Review Comments: ASSESSMENT DEEMED ACCURATE [2025 ORIGINAL ASSESSED VALUE 274,200 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 274,200 | (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 234,872 1] [2025 "BOARD OF REVIEW" TAXABLE VALUE 234,872 | [2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 ] Please feel free to contact the assessor at the address listed above or call if you have any questions. “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 Small Claims appeal. Petition forms arc available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254--- 00. html
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Poi
Michigan Department of Treasury
03/13/2025
02:02
PM
618 (Rev. 11-12)
Petition to Board of Review
L-4035
This form is issued under the autharity of PA. 206 of 1893, a 's amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Petitioner's Name (if Other than Owner. Please Print or Type)
GRZEGORCZYK, MATTHEW
Township or Clty
County
BEAVER TOWNSHIP
BAY
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classlfication and/or the qualified agricultural property exemption of
the following described property:
Property (dentified (Parcel code required Property address & legal description optional)
|
o
of
=
SEC 14 T1SNR3E
A PAR INE 1/2
OF E 1/2 COMM
AT £ 1/4 COR
; TH N 00*14'28" E, 614.5 FT AL E SEC LN T(
020-014-200-095-12
POB; THW 851.17 FT PAR WITH THE E-W 1/4 LN;
TH N 679.5 FT PAR WITH THE E 1/8 LN; TH E 641.17 FT
PARWITH TH N 1/8 LN, TH S 265 FT PAR WITH THE E SEC LN; THE 210 FT TO THE E SEC LN: TH S 4145
1194 S 9 MILE RD
FT ALE SECLNTOPOB. CONT 12
A SUBJECT
TO EASEMENT OVER N 66 FT COURT ORDER DOC
202000432 SPLIT ON 01/26/2020 INTO 020-014-200-095-09, 020-014-200-095-10; AND FURTHER DIVIED 020-
014-200-095-10INTO 020-014-200-095-11 AND 020-014-200-095-12
Protested Item
[J Assessed Value
[J Tentative Taxable Value
0 Classification
0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
[Assessed Amount
[Owner's Estimated True Cash Valua
Tentative Taxable Value
Year
,200
234,872
2025
2.
PROTEST OF CLASSIFICATION
{Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in accordance
with section 211.34 of the Michigan Compiled Laws The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property)
CaSSTeRTon of papery ans ears avsessment ror —
Classification should be, (Please chack ane of the folowing)
O Agricultural
O Industrial
CITimber Cutover
Cutility (Personal Property Only)
OO Commercial
[0 Residential
Opevelopmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denled or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property,
the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 If exemption Is denied)
Percent qualified agricultural exemption requested by Owner. (Enter 100 If full
exemption requested)
4.
REASON FOR PROTEST
State reason(s)
for protest of assessed value and/or the tentative taxable valua and/or classification and/or
uallified agricultural pr
perty exemption,
Pp
,
R Ad
Comparable propaviy at
1052 Parish RAIS
0102024 Tases
dys, 1199 17:
1¢
2
81 78(202y Taxes), S¢uave foudaye
is
Incorrect ac fual
Sg FH 2400 net 2158.
Porn value
of near
150000 Sees
erdvemely high.
CERTIFICATION
Signature
Date
03/13/2025
ress
one
Number
www.michigan.gov/treasuryPage 7
Michigan Department of Treasury pe |Z Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 020-014-200-095-12 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the raason for its action below. A. Denied [J Assessed Value Changed From: [| _ 274,200 ho [ | Record of Vote - Board or three member committee of board 1 Chairperson: [¢] YES noA RJ. : YES 15 . vj Pp va} a Tog Member X [OJ no Lz Member: ves [Jw =L Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O Box 30232, Lansing, Mi 48908. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31, Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31, The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. M chigan Tax Tribuna! forms are avallable at www.mlchigan.govitaxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. 234,872 To: &=® Denled [| Tentative Taxable Value Changed From Record of Vote - Board or three member committee of board. Chairperson: [¥] yes [J no BRE Member: IX] ves [] no KP Member: [7] ves [7] NO—mmm Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48909, Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31, The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are avallable at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [J Denied [J Classification Changed From: 401 To: Record of Vote - Board or three member committee of board. Chairperson: [1 ves [1 NOs Member: [J Es [) NO mms Member. [J ves [J no mms Reason for Board Action: i you disagree with the decision of the Board of Review regarding classification, sppest ls made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi 48909 by June 30 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board. Chai H NO ber: YE : irperson: [J ves [J — Member: [J ves [J no , Member: [J yes [J no - Reason for Board Action: Hf you disagree with the decision of the Board of Review regarding tentative taxable valua, you must appeal that decision by filing petition with the Michigan Tax Tribunal, PO Box 30232. Lansing, MI 4BS08 by July 31. The petition must ba filed on 8 Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forma sre available at www. michigan govitaxirib. 5. Adjournment Date of Final adjournment of Board of Review Date RA ri EY