McKim.pdf
Samuel J McKim, III, Petitioner V Township Of Worth, Respondent · 24-003796-TT
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RECEIVED
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MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I, BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
VALUATION / EXEMPTION /C
PROPERTY TAX APPEAL PETITION FORM
LASSIFICATION APPEAL
Non-Property tax disputes.
Do not use this form to appeal Principal Residence Exemption, Qualified Agricuftural Exemption, Special Assessment, or
(e.g. Board of Review Decision or Notice of Uncapping) with th
submit this document, you may be held in default.
Pursuant to Michigan Tax Tribunal Rule TR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
is Small Claims Petition, if applicable. If you do not
Section 1: Petitioner's Contact Information
Bo
322 Ghee
First Name
Ml_
Last Name/Company Name
Sev
11%
SYN
J
MACE
Maiting Address (No., Street, P.O. Box or Rural Route}
P
$35)
Awweswoxs
KY
! City or Town
State
ZIP Code
2 ny jon
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YFr#so
Telephone Number
7
Fax Number
E-mail Address (do not enter unless you want MTT to send ail correspondence,via e-mail)
MAME arene
@ Vignes © Comm
Representative’s Contact Information
Section 2: Petitioner's Attorney/Authorized
First Name
M.).
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
If you are appealing more than ofie parcel, are they contiguous or adjoining?
parcels are you
Yas*
No**
:
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.Page 2
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Siri”
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON L. BROWN, DPA
SOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
#8 True Cash and Taxable Value
O Poverty Exemption
[3 Taxable Value Only (calculation)
:
}
OJ Disabled Veterans Exemption
[J uncapping of Taxable Value
{J Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the dental ofa
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
’
Section 5: Explain the Reason
for this Appeal
(ASSESs cu 4B LNeREREE Eto PEI dow de
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$5
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2.455255 mma pop
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Section 6: Jurisdictional Issues
1
Year(s) you are appealing:
2oxy
Did you protest the assessment at a Board of Review (BOR)? [i4Yes
[Ino
If Yes, check which BOR you attended AND attach the BOR decision: [March
[1 uuty
[] December
if No, check the applicable reason(s):
0 Not required to attend
[| Assessment Change Notice was not received ky Petitioner
O 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 OrderPage 3
STATE OF MICHIGAN
HEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
OVERNOR
LANSING
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
Residengil
Timber-Cutover
Developmental
~~ Ulility
(check one)
[1
0
B]
g
[]
[1]
0
Current Assessed Value (also known as State Equdlized Value) as established by the BOR:
ITE, Foo
;
il
Current Taxable pyar as established by the BOR:
/’58,095
{|
What do you believe is the fair market value (also kiiown as True Cash Value)?
932 dee
FCW”
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
225 bos
i
you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
| Section 8; Classification Information *Oniy the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel (dentification Number:
26
224i 050 Joe ZS
oc
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
Cg
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utillly
(check one)
]
What do you believe is the property's classifi cation?
Real
Personal
(check one)
ME”
Agricultural
Commercial
industrial
Residenjial
Timber-Cutover
Developmental
oy
{check one}
Ifimproved property, how is the property currently being used?
eatin,
if improved property, for what use was the property designed?
Redepi res.Page 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
{GOVERNOR
LANSING
DIRECTOR
Fee Information
Does the subject property have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition?
[#1 Ves
O ne
Are you appealing ONLY the dental of a Poverty Exémption or Disabled Veterans Exemption?
ji
[m} Yes
no
i
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 fillng fee, plus
$26.00 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 Vatue in contehtion is:
FHing 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 $106,000.01 or greater the
appeal does not qualify for Small Claims. Therefore,
jan Entire Tribunal petition must be filed,
Signature ‘required
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Petitioner
or Attorney/Autiaf)
ed Representative’s Signature;
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abt THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issu | under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: \WORTH TOWNSHIP ASSESSOR AL BAUMEISTER 6903 LAKESHORE LEXINGTON, MI 48450 PARCEL IDENTIFICATION PARCEL NUMBER: 76-261-030-100-250-00 PROPERTY ADDRESS: 8351 LAKESHORE LEXINGTON, MI 48450 OWNER'S NAVIE & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: MCKIM SAMUEL J ll 8351 LAKESHORE LEXINGTON MI 48450 PRINCIPAL RESIDENCE EXEMPTION 9% Exempt As "Homeowners Principal Residence": 100.00% 9% Exempt As "Qualified Agricultural Property": .00% 9% Exempt As "MBT Industrial Personal"; .00% 9% Exempt As "MBT Commercial Personal": .00% Exempt As "Qualified Forest Property": O Yes [X] No Exempt As "Development Property": [Yes [XI No T LEGAL DESCRIPTION: TON R17E SEC 30 COM AT INTERSECTION OF CENTER LINE OF US 25 AND S LINE OF FRL SEC 30, TH N 4D 24M W ALONG SAID CENTER LINE 1438.68 FT, S 87D 34M E 379.30 FT, N 2D 19M E 57.8 FT TO POB. TH § 87D 20M E 231.0 FT TO LAKE HURON, TH ALONG SHORE N 2D 19M E 121.0 FT, N 87D 29M W 205.0 FT, S 2D 19M W 21.0 FT N 87D 29M W26.0 FTTH S 2D 19M W 100 FT ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED) The change in taxable value will increase/decrease your tax Ji for the 2024 CURRENT TENTATIVE CHANGE FROM year by spprumaty $169 1 rh FROST AMOUNT YEAR: 5+ PRIORYEARTD 1. TAXABLE VALUE: 15 158, 7,528 2. ASSESSED VALUE: X 1 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4, STATE EQUALIZED VALUE (SEV): | 275,600 478,300 202,700 5. There WAS or WAS NOT a transfer of ownership onlthis property in2023 WAS NOT 6. Assessor Change Reason: Market Adjustment T The 2024 InRation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: AL BAUMEISTER | Phone: | (810) 359-8852 Email Address: ASSESSOR@WORTHMI.ORG March Basi of Review Appeal Information. The board of review will meet at the following dates and times: IF YOU WISH TO APPEAL THIS ASSESSMENT, PLEASE APPEAR AT THE BOARD OF REVIEW PUBLIC MEETINGS DURING THE
Page 6
Samuel & Eugenia McKim
|
8351 LAKESHORE Rp.
LEXINGTON, MICHIGAN 48450
h 810-327-6640
€ 313-550-4941
mckimsathome@yahoo.com
|
March 8, 2024
Board of Review
Worth Township
6903S. Lakeshore Rd
|
Lexington, MI 48450
omc
|
|
|
|
|
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~~
RE:
(Appeal of Assessment
of
Parcel No, 76.261-030.100-250.00 (6351 Lakoshore”)
f
of
Parcel No. 76-261-030-100-240-00 ("8355 Lakeshore")
Appeal of Assessment of
Parcel No. 76-261-030-100-270-00 (“270 Parcel”)
Appeal of Assessment of Parcel No. 76-261-030-400-080-00 (080 Parcel”)
Dear Members of the Worth Township Board of Review,
|
We herewith appeal the proposed 2024 assessments on each of the above-referenced parcels, all of
hick)
|
cash V
n separately,
the
largest
d
,
and of 8355 Lakesh
of $100,900, a 208% increase.
|
Adjus
are contiguous.
|
The increased assessments on all four parcels taken together was $332,000 assessed, $644,000 true
alue. This amounted to a 70% increase.
p
|
i
ol
ARES
TH
9
>
parcel
70
INCTE
t 20 years,
ore, a vacant converted cottage home, vacant and unoccupied. for abou
The Notice of Assessment states that the “Change Reason” for all four parcel increases was “Market
ment," with no other explanation.
We| do not know what that “explanation” means.
There has been no
contact by the Township Assessor with us for years, and no requested inspection or request for information. We
are at
recog
has se
a total loss to understand these well over half million dollar surprise true cash value assessment increases.
My wife and
| are the owners of all four parcels, notwithstanding the Township's repeated failure to
ize the transfer of parcels 240 and 270/to us from my father’s Estate over 20 years ago, the Deed for which
veral times been provided the Township.Page 7
| Page |2 | would provide this information yet| again, but unfortunately we are in Florida, not to return until late in April The Assessor's Office, however, already has it | A - 0 av | > 0 arcel, give 92) proposed assessmel | | Given the age of the home, over these years it has been necessary to make substantial efforts and expenditures for “normal repairs, replacement, and maintenance” (to quote from MCL 211.27(2), the General Property Tax Act. "Section 27(2)") | Section 27(2) provides, inter alia, “The assessor shall not consider the increase in trué cash value that is a result of expenditures for normal repairs, replacement, and maintenance in determining the true cash value of property for assessment purposes until the property is sold.” The “property,” here the four parcels above identified, has not been sold. The application of those Section 272) provisions was the subject of a prior Tax Tribunal appeal and the elimination of the increases of true cash value required by Section 27(2) were the subject of a stipulated Tribunal Consent Judgment. | Section 27(2) lists repairs considered normal and leading to non-assessable value. We qualify for many, including outside painting, replacing roof, replacing steps, replacing sidewalks, repairing masonry, adding gutters, replaging storm doors (3), storm windows |(many), replacing plumbing and light fixtures, replacing furnace, repairing plaster, repainting plaster, installing a new ceiling, installing new floor surfacing, replacing automatic water|heater, and installing a whole house geherator. | The same situation exists at the 8355 parcel, as it houses a small 80 year old cottage/house (with no garage) on which | have made many of the same normal repairs, replacements and normal maintenance, including new sidewalks, roof, storm doors, storm windows, plumbing replacements, new furnace of same type, new floor surfaces, replacing automatic water heater, repairing porch, outside painting, replacing interior dated woodwork, new ceilings, efc. The replacement cost approach to assessment valuation would involve the Marshall Calculator Cost or State | Tax Commission calculator cost approach (very similar), less depreciation, plus the value of the land. Section 27(2) forbids the assessor from increasing the construction quality classification or reducing the effective age for depreciation purposes because of the repairs, replacement or maintenance refenced above. (An assessor cannot avoid the provisions of Section 27(2) by shifting from a cost approach valuation procedure to a sales comparison procedure.) | Regardless of what the effective age in years was estimated to
Page 8
Page |3
The 8351 home value for assessment purposes is dramatically negatively impacted, as we established
with) prior assessors, by a permanent right-of-way easement allowing the other 9 owners in Roehf's Beach to
access the beach and lakeshore. This easement runs through the middle of the home's large open side-yard area
bordering the lake, making it “un-buildable.” The surveyors’ layout showing this was provided the prior assessor.
Further, as recently again demonstrated to a prior assessor by a surveyors layout of Roehl's Beach,
of our land ownership looks like a jigsaw puzzle piece, also not buildable, (We are not in the area of the
Towhship benefitting from
the recently installed sewers, and “perc tests” and other area restrictions are
cable.)
and. (The land must be valued at a resi
In appraisal and assessment theory, the market value of improved real property cannot exceed
its
eciated replacement value, the cost to a purchase of replacing the subject. This leaves any excess value to
idential highest and best use, just as all other land in the vicinity.)
If the Assessor relied in part on a sales comparison approach to determining assessed value, comparing
t sales to the subject, it must be remembered that for the sale value of recent larger homes constructed on
ke must be adjusted for age, the others are nearly new, the subject is 100 years old. Also, adjustment must
be made to the comparable sales for the quantity of involved land, lake frontage, tand configuration, and the area
hborhood) in which the comparable is located. The subject 8351 Parcel structure is a larger very old home in
ea mostly occupied by much smaller aging cottages, most converted to homes.
This detracts from the
et value of the 8351 Parcel, requiring ajsubstantial downward adjustment of the comparative value of recent
ruction andor sales of larger homes not located in such neighborhoods.
Again, having had no contact with the Assessor and no understandable explanation on the Notice of
Assessment, we are in the dark as to why we have received a 70% overall assessment increase, amounting fo a
se $644,000 aggregate TCV increase. {We would assume a 5% increase could be reasonable, as that was
Mflation increase” accorded to our parcels’ taxable value. Buta 70% increase is totally unjustified.)
We hope fo avoid yet another drawn-out appeal to the Tax Tribunal in this case, probably (given what has
ned} involving a "Whole Tribunal’ appeal with depositions and interrogatory discovery, by providing the
with verifiable facts which we hope may be relevant to whatever underlies the humongous, unexplained
assessment increases.
If we had been given reasonable prior notice, we would have provided a more complete
factugl response, and if we were not in Florida, we would have appeared in person, but as it is, we must reply on
fitten appeal. Fortunately, most of the relevant information is, or should be, already in the possession of the
Assessor's Office and therefore available to you,
I am mostly available by cell phone Here in Florida.
If
| can provide anything helpful, the number is 313-
041,
Very truly yours,Page 9
04/10/2024
12:15
PM
2024 BOARD OF REVIEW DECISION
FROM
WORTH TOWNSHIP ASSESSOR
AL BAUMEISTER
6903 LAKESHORE
;
LEXINGTON, MI 48450
NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:
PROPERTY IDENTIFICATION: (Parcel Code required. Property address
and legal description optional.):
76-261-030-100-250-00
8351 LAKESHORE
TON R17E SEC 30 COM AT INTERSECTION OF CENTER LINE
|
MCKIM SAMUEL J III
|
OF US 25 AND § LINE OF FRL SEC 30, TH N 4D 24M W
{
8351 LAKESHORE
ALONG SAID CENTER LINE 1438.68 FT, § 87D 34M E 379.30
|
LEXINGTON MI 48450
FT, N 2D 19M E 57.8 FT'TO POB. TH § 87D 29M E 231.0 FT TO
|
LAKE HURON, TH ALONG SHORE N 2D ISM E 121.0 FT, N
;
!
87D 29M W 205.0 FT, $ 2D 19M W 21.0 FT
N 87D 29M W26.0
FTTH S 2D 19M W 100 FT, TO POB.
THIS PROPERTY IS CLASSIFIED
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
to compute your assessment and taxable value.
The Board has completed their review of parcel number
76-261-030-100-250-00
They have; made the following determination based on the information you supplied.
Board of Review Comments
PROPERTY
IS ASSESSED UNIFORMLY WITHIN TOWNSHIP
2024 ORIGINAL ASSESSED VALUE
:
478,300
2024 "BOARD OF REVIEW" ASSESSED VALUE
478,300
(If the abpve amounts are the same, no revisions have occured)
2024 ORIGINAL TAXABLE VALUE
158,093
2024 "BOARD OF REVIEW" TAXABLE VALUE
158,093
2024 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 are available on this website.”
http://www.michigan.gov/taxtrib/0,4677,7-187-38254:--,00.htmlPage 10
i 7 entof Trdasury page2 < BOARD OF REVIEW USE ONLY d number in the Board of Review minutes. INSTRUCTIONS; Incorporate a copy of this form and the assigne Petition Number ] : Parcel Code 32 261-030-100-250-00 . ASSESSED VALUE for its action below. Pisvesto” by Board of Review. The Board of Review must state the reason Denied [I] Assessed Value Changed From: -478,300 Io: | ] Record of Vole - Board of three member committee of board i N : H NO—..—| Chairperson: |] ves [] no 7 Member: HX ves [no Mf Member Oves [OO nop— Reason for Board Action: ; . J. Apert is assessed warfpemly wibun lotship 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.0.Box 30232, Lansing, Mi. 46909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industral Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricutural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribural for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 2, TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must staté the reason for its action below. 158,093 To: [J Denied [1 Tentative Taxable Value Changed From: Record of Vote - Board or three member committee of board. Chairperson: |] ves [1] NO “mmm Member: [1 ves [1] NO —gm Member. [].ves [1] NOR] Reason for Board Action: i \ 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, Gommercial 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 available at www.michigan.govitaxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. 0 Denied [7] Classification Changed From: 401 To: Record of Vote - Board or three member committee of board. | Chairperson: [1 ves [1 Nome Member: [1 vEs [NO maw Member: [7] ves [7] NOR Reason for Board Action: i If you disagree with tg decision of the Board of Reviaw regarding classification, appealis made by sending Form 2167 fo 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 [I Exemption percent modified from % Ta, % Record of Vote - Board or three member committee of board.
Page 11
Mr. Sam McKim 8351 Lakeshore Rd. Lexington, MI 48450 LANSING, PT YFTI3 Po por 30252 ~ A ARIST AG Fem Justia 7 © 7