Westfield.pdf
Stephen M Westfield, Petitioner V City Of Ferrysburg, Respondent · 25-003698-TT
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AD RECEIVED SEP 042025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Stephen M Westfield Mailing Address (No., Street, P.O. Box or Rural Route) 17290 Peppermill Dr. City or Town State ZIP Code Spring Lake MI 49456 Telephone Number Fax Number 919.440.1194 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steve.westfield@hotmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L 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) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 3: Subject Property Information
Parcel Identification Number:
70-03-10-300-069
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [|] vest
[J No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels,
1
** 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, 2IP)
[If muitiple, list first property’s address]
17290 Peppermill Dr
Taxing Authority {City or Township)
County
Ferrysburg
Classification of Property:
Ottawa
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
I)
Section 4: Check which of the following
you are appealing
Principal Residence Exemption
J Qualified Agricultura Exemption
Section 5: Explain the Reason for this Appeal
This is new construction. The house was substantially complete by the end of February 2025. The city building
inspector was at the home together with the builder & electrical contractor on or about February 27.
During that visit
the builder asked if the inspector could do a final walkthrough to determine final occupancy.
Inspector noted 4 minor
items and indicated we were good for temporary occupancy. On March 4 our movers delivered our household goods tg
the home and by March 15 we were occupying the home full time.
In July
I completed the principal residence
exemption (PRE) affidavit indicating our occupancy date of mid-March.
Final occupancy permit was granted in July
and apparently the inspector never filed paperwork indicating approval of temporary occupancy. As a result, the City
Assessor denied our exemption for the 2025 tax year, and the summer tax bill was issued and is due without the
exemption.
City Assessor failed to notify of the denial on the proper form and faited to notify the county. Michigan
Department of Treasury guidelines do not require an occupancy permit as a condition to qualify for the PRE.
Section 6: Jurisdictional Issues
List the tax year(s) denied:
2025
indicate who denied the exemption under appeal:
Assessor County Treasurer or Equalization
Michigan Dept. of Treasury
July Board of Review December Board of Review
OtherPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Sig nature *Required = ‘Autharized pare of
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CITY OF FERRYSBURG 17520 RIDGE AVENUE PHONE 616-842-3803 P.O.BOX 38 FAX 616-844-( 200 FERRYSBURG, MI 49409-0038 www.ferrysburg.org August 08, 2025 Stephen Westfield 17290 Peppermill Dr Spring Lake, MI 49456 RE: _ Principal Residence Exemption Denial Dear Mr. Westfield, Regarding 17290 Peppermill I did not receive a temporary occupancy permit or occupancy permit prior to June 1, 2025, therefore you do not qualify for the principal residence exemption until 2026. The 2025 assessment on the house is a partial assessment based on December 3 1, 2024, and not a full assessment. The full assessment on the completed house will be on the 2026 July bill and the principal residence Exemption will be applied for the full assessment. If you have any questions, please let me know. Sincerely, CITY OF FERRYSBURG Heathen Singleton Assessor ¢: Amber Schaner, City Clerk/Treasurer
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