01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.529cbb53-6cce-4f40-a585-add0c00306f8.pdf
Billy Whitehead, Petitioner V Township Of Richfield, Respondent · 26-000082-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name BILLY M.I. Last Name/Company Name WHITEHEAD Mailing Address (No., Street, P.O. Box or Rural Route) 11519 E. Mt. Morris Rd. PO BOX 172 City or Town Davison State Michigan ZIP Code 48423 Telephone Number 810-631-6307 Fax Number ___-___-____ E-mail Address go2770@yahoo.com 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 Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 11519 E MT MORRIS RD
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) Township Of Richfield (GENESEE) County Genesee Section 4: Issues Being Appealed (check all that apply) Poverty Exemption, Taxable Value Only (calculation), Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal My wife and I (and once upon a time our now grown children,) have lived in this home as our primary residence for about 23 years, filing as homestead in 2007. It has been in my family for generations. We have always met our property tax obligations and never requested assistance for this before. My current hardship is sudden, unusual, and expected to be temporary. My once rapidly declining health condition weighed heavily on us financially, and although that burden is waning, my wife is undergoing a long, ongoing medical testing and evaluation for proper identification and diagnosis of a chronic condition, creating significant unexpected expenses and inability to earn substantially. In addition, our heating system failed this winter, requiring immediate unforeseen supplies and repairs. Our income and assets meet poverty‑exemption standards. When adding my wife to the ownership record, I lacked the finances to hire an attorney and was therefore not confident at that time that an appeal of the uncapping of the taxable value was within reach; however this certainly remains relevant because the transfer in 2024 occurred contemporaneously without change in use of the property and as a family succession vs a market transaction. The assessed value and state equalized value increases are not disputed here. The resulting increase in the newly uncapped taxable value, combined with the temporary hardships described above, make it difficult to remain current. Delinquency costs would further compound the situation. I respectfully request a 2025 poverty exemption and reinstatement of the former taxable value for future bills. Thank you for your time and consideration. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Did you request a Poverty Exemption at the BOR? Yes If Yes, check which BOR considered your application AND upload the BOR decision: December March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 16-02-576-007 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 70500 Current Taxable Value as established by the BOR: 47029 What do you believe is the fair market value (also known as True Cash Value)? 141000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 70500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35250 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ BILLY WHITEHEAD