24-004214.pdf

John P Kauffman, Petitioner V Township Of Assyria, Respondent · 24-004214-TT

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RECEIVED 

JUN 1-7 2025 

MICHIGAN TAX TRIBUNAL 

Ti 

wh mt may concern 

blo 25 

To 

o 

\ 

(Please 

accept ry 

apologies 

foc my 

i 

- 

lack. 

of 

response 

for 

submithing 

paper 

werk 

‘nn 

refeceing 

to 

original 

letter Eo 

ch 

te 

apply 

for 

reclassification 

of B 

— chy 

because 

of 

assessor net 

ordering 

o 

i 

R 

< 

5 

ot 

Lor 

bmecship 

even 

though 

Propetty, Le ad 

) 

Ei 

de: 

it 

had. 

been 

Signed 

date 

an 

= 

~ 

Ki 

re 

fore 

IT 

have 

po 

docomentation 

To 2 

. 

| RR 

T wll 

again 

cpcloge 

<epY 

ie ; 

Property Tansee A{Lvdav, 

+. 

Also “ ed at 

BT 

from 

gssessor 

dated 

11 

[14 

doi 

cal errors. 

“chnowledy ing edie 

+hi's 

Taxable 

eles 

. 

HL 

3 

om 

Ce 

Foothen 

T+ 

have Deon 

recapped 

shortly 

efter dren 

In 

zezi 

- 

er 

at 

latest A022 when 

tax 

“L 

" 

/ 

jRS AY, 310 

verses 

A 

A034 or - 

Valve 

TT #23 

YOO 

resolting 

in 

mud 

| 

9% 

: 

| 

yee 

“Ag 

nm 

doe 

Fo 

the 

errors 

adm fled 

by 

Co 

RAKES 

\ 

4 

f 

| 

i 

twp = 

nN 

for 

Yowr 

considecation 

; 

: 

- 

<4 

‘ime 

aN 

+his 

ma ter. Hf

Property 

in 

question was 

porchased and closed 

on eli fai 

Property Trans fer AE, dav it 

was 

Signed 

dated, + suvbm, Hed af 

that +ime Copy 

Cnedoded) 

Shorty therafter 

after 

reviewing tay 

bills I cqlfed 

Roger 

Smith (assessor) of 

Assyria 

twp 

at fhat time 

to 

ask 

for 

assistance 

in 

getting 

property 

in 

Forestry 

Program 

Property 15 

100% 

wooded ond 

currently 

being Managed 

by myself 

as 

owner of 

Evergreen 

Log 

ng «Mr Smith 

provided 

no 

assistance 

oc 

in stevctions 

in what 

IT needed io do. 

He 

stated 

“hat wnt property 

shows 

as transfered 

In 

my 

pame 

F 

cant 

do 

angthing 

ce 

IT 

informed 

him 

atl 

paperwork 

wa sdone and Subp ited at 

time 

of 

closing. 

: 

County GLS 

“Onyx hont maps 

had 

new ownersh)p 

updated within 

short time. 

I 

believe 

clerical 

errors 

have 

occured 

resvlfne 

in 

pre 

not 

being able 

to 

submit 

rguests 

For 

reclassification 

of 

subject 

property 

I+ 

is 

my 

vpdercstanding 

That 

Me Smith 

has 

been 

released from 

dod es 

as 

assessor due 

+o 

clerical ecrors found 

olering 

avdits 

done 

by 

State. 

pews 

assessor 

Kevin 

Harris 

advised 

pre 

to 

svbmit 

’ pppoe!

Michigan Department of Treasury 

2766 (Rev. 05-16) 

1.-4260 

Property Transfer Affidavit 

This form is issued under authority 

of P.A. 415 of 1994. Filing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are not recording a deed). 

The completed 

Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. The 

information on this form is NOT CONFIDENTIAL. 

1. Strest Address of Property 

2. County 

3. Date of Transfer {or land contract signed) 

VIL Wolf Road 

Barry 

June 16, 2021 

4. Location of Real Estate {Check appropriate field and enter name in the space below.) 

§. Purchase Price of Real Estate 

I city 

B® Township 

[7 village 

$500,000.00 

. 

: 

8. Seller's (Transferor) Name 

Assyria 

Burk Farms, Inc. 

7. Properly Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Malling Address 

PIN. This number ranges from 10 

to 25 digits. 

It usually includes hyphens and sometimes includes letters. itis 

John Paul Kauffman and Ellen Kauffman 

. | on the properly tax bili and on the assassment notice. 

5255 Lawrence Rd. 

Nashville, MI 48073 

08-01-020-010-00 

9. Buyer's (Transferee) Telephone Number 

items 10-15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfors include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See Page 2 for 

list. 

[J Land Contract 

[I Lease 

Deed 

OI other specify) 

11. Was property purchased from a financial institution? 

12. Is the trhnsfer between related persons? 

13. Amount of Down Payment 

TJ Yes 

CI no 

Yes 

CI No 

14. If you financed the purchase, did you pay market rate of Interest? 

15. Amount Financed {Borrowed) 

Yes 

J No 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. 

If you believe this transfer is exempt, indicate below the type of exemption you are claiming. 

If you claim an exemption, your assessor may request more information to support your claim. 

Transfer from one spouse to the other spouse. 

Change in ownership solely to exclude or include a spouse. 

Transfer between certain family members *(see page 2). 

Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). 

Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained 

by transferor ** {see page 2) 

Transfer to effect the foreclosure or forfeiture of real property. 

Transfer by redemption from a tax sale. 

Transfer into a trust where the settlor or the settior's spouse conveys property to the trust and is also the sole beneficiary of the trust, 

Transfer resulting from a court order unless the order specifies a monetary payment. 

Transfer creating or ending a joint tenancy if at feast one person is an original owner of the property (or his/her spouse). 

Transfer to establish or release a security interest (collateral). 

Transfer of real estate through normal public trading of stock. 

Transfer between entities under common control or among members of an affiliated group. 

Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. 

Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. 

Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed. 

[I 

rransfer of land with qualified conservation easement (land only - not improvements). 

[0 

other, specify: 

OxOOO0O00Oo0o ooooo

Assyria Township , County of Barry 

Assessor Affidavit Regarding "Uncapping” of Taxable Value 

Year: 

2024 

The changes in Taxable Value recorded on this affidavit are related to the "uncapping" of Taxable Value due to a failure on the part of 

the transferee (buyer) to timely file the Property Transfer Affidavit (Form L-4260}. In accordance with the authority identified in Section 

27b of the General Property Tax Act {P.A. 206 of 1893, as amended), a correction has been made in the Taxable Value of the following 

described real property located in Assyria Township. 

Owner: 

Property Address: 

Taxing Authority 

STATE EDUC TAX (S) 

COUNTY OPERATING (5) 

CH PARK VOTED (W) 

C.0.A. VOTED (W) 

E911 VOTED (W) 

TRANSIT VOTED (W) 

TH MANOR DEBT {w) 

TWP ALLOCATED {W) 

BELLEVUE OPER {W) 

BELLEVUE DEBT (W) 

CALHOUN ISD OPER (W} 

CALHOUN ISD EX VTD (W) 

Admin, Fee (S) 

Admin. Fee (W) 

Total {S) 

Total (Ww) 

GRAND TOTALS------: > 

ohn & Ellen Kauffman 

5255 Lawrence Rd. 

Nashville, M149073 

Vacant Land Old West Lake Rd. 

Title 

Assessed Value 

SEV 

Taxable Value 

MILLAGE 

6.000000 

5.165800 

0.247900 

0.466500 

0.991700 

0.235700 

0.501300 

0.783800 

18.000000 

9.120000 

0.251100 

5.940800 

11.165800 

36.538800 

47.704600 

Parcel #: 

Prop Type: 

Class: 

School: 

Original 

281,800 

281,800 

218,261 

ORIGINAL 

1309.56 

1127.49 

54.10 

101.81 

216.44 

51.44 

109.41 

i71.07 

3928.69 

1990.54 

54.80 

1296.64 

24.37 

79.74 

2461.42 

8054.68 

10516.10 

State of Michigan - Barry County 

0801-020-010-00 

Real Property 

401 

23010 

Adjusted 

281,800 

281,800 

281,800 

ADJUSTED 

1690.80 

1455.72 

£9.85 

131.45 

279.46 

66.42 

141.26 

220.87 

5072.40 

2570.01 

70.75 

1674.11 

31.46 

102.96 

3177.98 

10399.54 

13577.52 

DIFFERENCE 

381.24 

328.23 

15.75 

29.64 

63.02 

14.98 

31.85 

49.80 

1143.71 

579.47 

15.95 

377.47 

7.09 

23.22 

716.56 

2344.86 

3061.42 

Note: The levy section of this affidavit does not include collection fees, penalties and interest. These must be added to the bili, when

Assyria Township , County of Barry 

Assessor Affidavit Regarding "Uncapping” of Taxable Value 

Year: 

2023 

The changes in Taxable Value recorded on this affidavit are related to the "uncapping" of Taxable Value due to a failure on the part of 

the transferee (buyer) to timely file the Property Transfer Affidavit (Form L-4260). In accordance with the authority identified in Section 

275 of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the Taxable Value of the following 

described real property located in Assyria Township. 

Owner: 

Property Address: 

Taxing Authority 

STATE EDUC TAX (5) 

COUNTY OPERATING (5) 

CH PARK VOTED (W) 

C.0.A. VOTED (W) 

£911 VOTED (W) 

TRANSIT VOTED (W) 

TH MANOR DEBT {W) 

TWP ALLOCATED (W) 

BELLEVUE OPER (W) 

BELLEVUE DEBT (W) 

CALHOUN ISD OPER (W) 

CALHOUN ISD EX VTD (W) 

Admin. Fee {S) 

Admin. Fee (W} 

Total (S) 

Total (W} 

GRAND TOTALS------ > 

John & Ellen Kauffman 

5255 Lawrence Rd. 

Nashville, Mi 48073 

Vacant Land Old West Lake Rd. 

Title 

Assessed Value 

SEV 

Taxable Value 

MILLAGE 

6.000000 

5.209100 

0.216400 

0.470500 

0.941600 

0.237700 

0.605200 

0.798000 

18.000000 

9.120000 

0.251300 

5.94330 

11.269100 

36.584000 

47.793100 

Parcel #: 

Prop Type: 

Class: 

School: 

Original 

269,240 

269,240 

207,868 

ORIGINAL 

1247.20 

1082.80 

44.98 

97.80 

195.72 

49.41 

125.80 

165.87 

3741.62 

1895.75 

52.23 

1235.42 

23.30 

76.04 

2353.30 

7680.64 

10033.94 

State of Michigan - Barry County 

0801-020-010-00 

ADJUSTED 

1615.44 

1402.49 

58.26 

126.67 

253.51 

63.99 

162.94 

214.85 

4846.32 

2455,46 

67.66 

1600.17 

30.17 

98.49 

3048.10 

9948.32 

12996.42 

Real Property 

401 

23010 

Adjusted 

269,240 

269,240 

269,240 

DIFFERENCE 

368.24 

319.69 

13.28 

28.87 

57.7% 

14.58 

37.14 

48.98 

1104.70 

559.71 

15.43 

364.75 

6.87 

22.45 

694.80 

2267.68 

2962.48 

Note: The levy section of this affidavit does not include collection fees, penalties and interest. These must be added to the bill, when 

e

ASSYRIA TOWNSHIP 

8094 TASKER RD 

BELLEVUE, MI 49021 

(269)758-3646 

November 14, 20240 

Re: Taxable Value Recalculating for 2023 & 2024 for parcel 01-020-010-00 

To whom it concerns, 

The intent of this letter is to serve notice that the taxable value (TV) is being uncapped for 2022 

as a Yesult of a clerical error on the 

part of the Assessor for a deed dated June 16, 2021. The 

result of this deed was a transfer of ownership and should 

ve resulted in the TV uncapping for 

the year following transfer (2022) and a recalculating of the taxable value for 2023 & 2024. The 

correction of this error is limited to the current year (2024) minus one (2023) — so there will be 

no adjustment made to the 2022 taxable value as a result. The execution of this recalculating 

will occur at the December Board of Review (DBOR) that will meet on a December 12 @ 

12:30 pm and will result in recalculating of both the summer and winter tax bills for 2023 & 

2024. 

If you disagree with this decision, you can appear at the meeting referenced above or an appeal 

would need to be filed within 30 days of the DBOR action to the Michigan Tax Tribunal. 

Appeal forms are available at: http://www.michigan.gov/taxtrib/0,4677,7-187-3 8254---,00.html, 

and need to be directed to: 

Michigan Tax Tribunal 

Po Box 30232 

Lansing, MI 48909 

Should you have any additional questions, my contact info is in the footer. 

Kevin Harris 

Assessor

. 

Neen ISSN 

Rmnnsrae 

John 

Kavrfomgn 

Sy 

BE 

5255 Lawrence Kd 

Mash le MI 

44073 

> 

Mich igan Tou Tribunal 

[| w.otawa ST 

MT 43933 

FEI 

ER 

SU RE 

FTL 

EE 

FR 

FB TPR ERA

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