Congregation Khal Cheredim.pdf

Congregation Khal Cheredim, Petitioner V City Of Oak Park, Respondent · 25-003517-TT

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RECEIVED 

AUG 0 1 2025 

STATE OF MICHIGAN 

~~ MICHIGAN TAX JRIBUNAL, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIR 

RLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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) 279, 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 

M1 

Last Name/Company Name 

Congregation Khal Cheredim 

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

15050 Burton Ave 

City or Town 

State 

ZIP Code 

oP 

MI 

48237 

Telephone Number 

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.l. 

Last Name 

Stephen 

Polter 

Firm 

Name 

(if 

any) 

meme 

polter Law Group - EPTA 

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

2600 W Big Beaver Ste L100 

City or Town 

State 

ZiP Code 

Troy 

Wi 

48084 

Telephone Number 

482 136800 

Email Address {do not enter unless you want MTT to send alt correspondence via email) 

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parceisare you | [] vest 

[] No™ 

appealing? 

*if yes, use a muitiple parcel form for information regarding any contiguous parcels. 

1 

*if no, you must file separate appeats for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[If multiple, list first property's address]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ail that apply) 

True Cash and Taxable Value 

O Poverty Exemption 

{1 Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Uncapping of Taxable Value 

OJ Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioner has been and is a legal 501¢3 non profit organization as such definition is established by the Internal Revenue Code. As 

such, Petitioner has been property tax exempt for better than sixty (60) years. In 2024, Respondent performed a blanket audit on all 

its organizations {within City boundary) failing under such rubric. On said audit form, Petitioner inadvertantly entered "synagouge” as 

the nature of property useftype. Respondent therefore denied such exemption based on an "illegal" entity residing at such property 

location as it is not zoned for same, and full uncapped the property tax (excessively) under the commercial property millage. When 

representative then inquired as to how Petitioner entity was defined and or qualified previously, all the years it enjoyed tax 

exemption, it was told, property tax exemption for Peititioner was previously categorized "Parsonage." Contrary though to 

Respondent's fallacious belief, that position or property use hasn't changed. A rabbi that counsels certain community members does 

In fact live in the subject residence and enjoys parsonage privilieges therefor. Furthermore, while it is true that "once" per week ten 

(10) community members hold a 2-hour prayer vigil, this still, pursuant to either IRC and or MCL, does not qualify as a "synagouge” 

in the strict or even loosest definition of that term. The property further doubles, on occasion, as a study hail to which said rabbinic 

figure resident, Rabbi Deutsch, ministers (See MCL 211.7. Also see, St. Joseph's Church v. Detroit, and St. John's v, Bay City). And 

while, Petitioner may not be defined a "synagogue" by any stretch, it is nonetheless incorporated as a “religious society” (see legal 

name of Petitioner), and use of the property is in fact minister's (rabbi's) parsonage, while simultaneously a quorom (or "minyan") 

utilizes the space less than four hours per wesk as a prayer and or study group. There is no doubt that accordingly BOR reversal is 

in order, Petitioner is rightly a property tax exempt organization and it should retain same status in the future as nothing has changed 

from the past sixty (60) years except for a lay ignorant individual called upon to complete the audit paperwork, did so without 

idnetifying the true nature of the propery's use and or inquiring same from either a professional or even an individual well versed in 

Petitioner's purpose and signifcance - merely sloppy work caused such fallout, now costing Petitioner a whopping $10k it can hardly 

afford as it derives $0 income from any source and never has. We therefore request the Honorable Tribunal to restore such tax 

exempt status to Petitioner, as it is clearly deserving of same. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[mm] No 

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

[[] duly 

[] December 

If No, check the applicable reason(s): 

[H| Not required to attend 

Assessment Change Notice was not received by Petitioner 

] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

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: 

52-25-30-126-036 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

127,200 

Current Taxable Value as established by the BOR: 

127,200 

‘What do you belteve is the fair market value (also known as True Cash Value)? 

NA-Tax Exempt 

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

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

Section 8: Classification Information *Qnly the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

52-25-30-126-036 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

[ 

If improved property, how is the property currently being used? 

Parsonage 

If improved property, for what use was the property designed? 

Parsonage

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? 

[7 Yes 

No 

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

0 ves 

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. 

sihat eo 

a 

0 

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ignature: 

TRIE Stephen Polter P72591 

ull 

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Isl

2025 BOARD OF REVIEW DECISION 

FROM 

CITY OF OAK PARK 

ASSESSOR'S OFFICE 

14000 OAK PARK BLVD 

OAK PARK, MI 

48237 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional); 

52-25-30-126-036 

15050 BURTON AVE 

CONGREGATION KHAL CHEREDIM 

15050 BURTON AVE 

OAK PARK MI 48237 

TIN, R11E, SEC 30 ETKIN-SCHEIN SUB LOT 61 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

‘Thank you for attending the 2025 March Board of Review. The Board has reviewed all testimony or information you supplied and any 

necessary data in computing your assessed and taxable value. 

The Board has completed their review of parcel number 

52-25-30-126-036 

They have made the following determination based on the compilation of information: 

Board of Review Comments 

PROPERTY DOES NOT QUALIFY FOR EXEMPTION 

[2025 

ORIGINAL ASSESSED VALUE 

127,200 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

127,200 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

127,200 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

127,200 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call (248) 691-7552 

if you have any questions. 

If you disagree with the decision of the Board of Review, a further appeal may be made to the Michigan Tax Tribunal by completing a 

petition form that can be obtained at: 

www.michigan.gov/taxtrib 

If you have questions regarding the filing of the petition form, please contact the Michigan Tax Tribunal at: (517) 335-9760.

RETURN THIS PORTION WITH YOUR REMITTANCE TO: CITY OF OAK PARK, TREASURER 

TOTAL 

PENALTY 

TOTAL PAID 

$9,762.96 

15050 BURTON 

CONGREGATION KHAL CHEREDIM 

15050 BURTON AVE 

OAK PARK MI 48237 

<<SCAN TO 

<<PAY 

<<ON LINE 

’ARCEL 1.D. NUMBER 

52-25-30-126-036 

CITY OF OAK PARK 2025 SUMMER TAX STATEMENT 

- 248-691-7545 

14000 Oak Park Blvd. 

Oak Park, MI 48237 

Office Hours: Mon. - Thurs. 8:00 A.M. - 5:00 PM. 

FF PRINCIPAL 

www.oakparkmi.gov 

An after hours City Payment Box is located in front of City 

RESIDENGE TAX BASE 

PARCEL 1.0. NUMBER 

SCHOOL DISTRICT 

Hall. 

52-25-30-126-036 

63250 

FISCAL YEARS: 

or : aly L 2000 4 oe & . 

NON -* P. R, TAX BASE 

% Declared | STATE EQUALIZED VALUE 

TAXABLE VALUE 

STATE EDUCATION TAX - Oct, 1, 2025 to Sept. 30, 2026 

$127,200 

0% 

$127,200 

$127,200 

OWNERS NAME/ADDRESS 

TAX DESCRIPTION 

I 

- 

RATE PER $1,000 

[ 

AMOUNT 

CONGREGATION KHAL CHEREDIM 

15050 BURTON AVE 

ADMIN FER 

96.66 

OAK PARK MI 48237 

CITY OPERATING 

14.59570 

1,856.57 

PUBLIC SAFETY 

1.68080 

213.79 

PA345 PS RETIRE 

7.00000 

890.40 

CITY RECREATION 

0.41660 

52.99 

PROPERTY ADDRESS: 

PARK/RECREATION 

2.27980 

289.99 

15050 

BURTON 

LIBRARY 

1.24310 

158.12 

OAK PARK 

MI 

48237 

CITY SOLID WASTE 

2.46220 

313.19 

CITY DEBT 

5.08770 

647.14 

OPSD OPERATING 

18.00000 

2,289.60 

LEGAL DESCRIPTION: 

QOPSD SINKING 

2.70790 

344.44 

TIN, R11E, SEC 30 ETKIN-SCHEIN SUB LOT 61 

OPSD DEBT 

5.98000 

760.65 

COUNTY OPERATING 

3.93010 

499.90 

COMM COLLEGE 

1.47470 

187.58 

OAKLAND SCHOOLS 

3.13490 

398.74 

STATE ED TAX 

6.00000 

763.20

CERTIFIED MAIL® 

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Po Box 30232 

Lansing MI 48909-7732 

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