24-004044.pdf

Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, Respondent · 24-004044-TT

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RECEIVED 

DEC 11 704 

December 4, 2024 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

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Dear Tax Tribunal: 

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Enclosed is a check in the amount of $250 payable to the State of Michigan which 

cover the filing fees for enclosed petitions with docket no. 24-004043 and 24-004044.

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MTT Docke+ 

Mo. 24-0040 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY Al 

>A 

GOVERNOR 

LANSING 

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.I. 

Last Name/Company Name 

Equity Trust Co Custodian, FBO Brian Rockwell IRA 

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

PO Box 1778 

City or Town 

State 

ZIP Code 

Jackson 

Mi 

49204 

Telephone Number 

Fax Number 

517-812-2103 

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 

C Jan 

Markowski 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

517-206-5015 

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 | [[] vest 

[yf] 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.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that appty) 

{1 True Cash and Taxable Value 

0 Poverty Exemption 

[ Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

7] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

{1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Taxable value was increased based on the 2023 original value and not by the taxable 

value established by the Michigan Tax Tribunal in Docket No. 23-003250. Taxable 

value should have been calculated by multiplying the 2023 revised taxable value of 

$14,761 by 1.05 equals $15,499. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[vi] No 

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

[8] July 

[8] December 

if No, check the applicable reason(s): 

[| 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) 

[I] Appealing within 35 days of State Tax Commission Order 

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

Fomor 

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: 

38-000-08-33-115-017-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

i 

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

49,950 

Current Taxable Value as established by the BOR: 

33,062 

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

99,900 

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

49,950 

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

15,499 

Section 8: Classification Information ony the Mi Dept of Treasury may appeat this issue to the Tribuna* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

OJ 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belleve is the property’s classification? 

Real 

Personal 

(check one) 

a 

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?

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? 

[J Yes 

[A no 

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

O 

Yes 

[wi] 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 

$126.00 

$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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