Flint Barber College.pdf
Flint Barber College, Petitioner V City Of Flint, Respondent · 24-003601-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED JUL 02 2024 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, vou may be held in default, Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Raymond N Ware/Flint Barber College Mailing Address (No., Street, P,O. Box or Rural Route) 3214 Flushing Rd. City or Town State ZIP Code Flint MI 148504 Telephone Number Fax Number (810) 232-4711 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) flintbarbercollege@yahoo.com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Tamala K Ware Firm Name (if any) IF Address (No., Street, P.O. Box or Rural Route) 7554 Paradise Dr. City or Town State ZIP Code Grand Blanc MI 48539 Telephone Number Fax Number (810) 423-1541 E-mail Address (do not enter unless you want MTT to send all correspondence via email) tammy 1977 @comcast.net Section 3: Explain the Reason for this Appeal In October of 2023, the Flint Barber Callege applied for exemption of property taxes with the City of Flint. On Janury 18, 2024, we received notice that the application was denied by the City of Flint Board of Review. We appealed that decision and was again denied. The mission of the Flint Barber College is to train students to become professional, licensed barbers and barber instructors in the State of Michigan and gain entry level employment in their field. Metro Detroit Barber College DBA Flint Barber College is committed to providing educational opportunities to members of the Flint community. Itis the only barber college within 60 miles of the City of Flint and aims to provide training in an industry that can boost the economic earning power for those who wish to study in this profitable field. As a non-profit organization, we feel that being identified as a “trade school” Is not accurate for purposes of property tax exemption and we respectfully ask that the Michigan Tax Tribunal consider reversal of the decision of the City of Flint. Attachments Copy of City of Flint Board of Review Decsion dated March 20, 2024 Copy of FBC Appeal Letter dated March 10, 2024 IRS Notice of Tax Exempt Status dated May 19, 2009
Page 2
| | STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING Section 4: Assessment Information MARLON [. BROWN, DPA DIRECTOR Type of Tax Being Assessed: Assessment Number(s): Property Tax 40-10-204-035 Check all that are being appealed: Tax O Interest. [| Penalty [1 Refund of taxes paid in the amount of $. Check what action prompted this appeal: (Check one) a Final Assessment (Final Bill for Taxes Due) [T] Notice of Intent to Assess (Bill for Taxes Oue) [| Letter Denying or Adjusting Refund Other If “other,” explain: Denial of property tax exemption application. List the Amounts being levied: List the refund sought, if any: Tax interest Penalty List your Contentions: Tax Interest Penaity Fee Information A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. Signature “Required Petitioner or kt rney/Authorized Representative’s Signature: wala doa
Page 3
Raymond N. Ware Metro Detroit Barber College DBA Flint Barber College 3214 Flushing Road Flint, MI 48504 March 10, 2024 City of Flint Board of Review 1101 S. Saginaw Street Flint, MI 48502 Re: Appeal Against Tax Exemption Denial Reference: Parcel Number 40-10-204-035 To Whom it May Concern: I am writing to formally appeal the denial of my application for a tax exemption on my property located at 3214 Flushing Road, Flint, Michigan, which I received via letter dated January 19, 2024. The denial letter stated that: “The Michigan Supreme Court has developed a four-pronged exemption test fo determine tax exempt status. The guidelines are as follows: 1. The real estate must be owned and occupied by the exemption claimant. 2. The exemption claimant must be a library, benevolent, charitable, educational or scientific institution. 3. The claimant must incorporated as a non-profit. 4. The exemption exists only when buildings and other property thereon are occupied by the claimant solely for the purpose for which it was incorporated.” I believe this decision should be reconsidered for the following reasons: Reason One Metro Detroit Barber College DBA Flint Barber College is wholly owned by Raymond N. Ware and Tamala K. Ware, exemption claimants. Mr. Ware serves as the Executive Director and Owner and Mrs. Ware serves as the Administrative Director. Reason Two Metro Detroit Barber College DBA Flint Barber College is an accredited educational institution providing instruction in the art and science of barbering. It is accredited by the National Accrediting Commission of Career Arts and Sciences, a non-profit accrediting commission serving schools and students through the highest standards of education. More information may be found at www.naccas.org. Reason Three Metro Detroit Barber College DBA Flint Barber College was established as a non-profit organization on October 11, 2005 by the United States Internal Revenue Service under section 501 (c)(3). Please see attached communication from the Internal Revenue service dated May 19, 2009.
Page 4
Reason Four Metro Detroit Barber College DBA Flint Barber College building and all property located thereon, located at 3214 Flushing Road, Flint, Michigan is used solely for the purpose of providing educational instruction in the field of barbering. The mission of the Flint Barber College is to train students to become professional, licensed barbers and barber instructors in the State of Michigan and gain entry level employment in their field. Metro Detroit Barber College DBA Flint Barber College is committed to providing educational opportunities to members of the Flint community. It is the only barber college within 60 miles of the City of Flint and aims to provide technical training in an industry that can boost the economic earning power for those who wish to study in this profitable field. I respectfully request that the denial of my tax exemption application be reviewed and that a meeting or a hearing be scheduled so that I can present my case in more detail. I am confident that upon further examination, you will find my property eligible for the tax exemption as per the regulations. Please inform me of the next steps in the appeal process and the expected timeline for a decision. Additionally, kindly acknowledge the receipt of this appeal and the attached documents. Thank you for your time and consideration of this appeal. I am looking forward to a favorable resolution to this matter and am willing to provide any further information required. Please feel free to contact me at (313) 587- 4977 or (810) 423-1541 or metrodetbarber@yahoo.com or flintbarbercollege@yahoo.com if you have any questions or need clarification. Sincerely, — Raymond N. Ware Executive Director/Owner Cc: Tamala Ware, Administrative Director Attachments: IRS Tax Exempt Certificate Michigan Department of Treasury Form 618 Metro Detroit Barber College DBA Flint Barber College Business Authorization Letter
Page 5
INTERNAL REVENUE SERVICE
DEPARTMENT
OF THE TREASURY
P.
O.
BOX
2508
CINCINNATI,
OH
45201
Employer Identification Number:
ate: MAY 19 7000
E—
DIN:
309077008
METRO DETROIT BARBER COLLEGE
Contact
Person:
€/O RAYMOND N WARE
ARIEANE H. BARRS
]
7443
W MCNICHOLS
Contact Telephone Number:
DETROIT,
MI
48221
(877)
829-5500
Accounting Period Ending:
December
31
public Charity Status:
170 (b) {1) (A) (vi)
SE
Form 996 Required:
Yes
Effective Date
of Exemption:
October 11,2005
Contribution Deductibility:
Yes
Addendum Applies:
No
Dear Applicant:
We are pleased to inform you that upon review of your application for tax
exempt status
we have determined that you are exempt from Federal income tax
under section 501(c)
(3) of
the Internal Revenue Code.
Contributions
to you are
deductible under section 170
of the Code.
You are also qualified to receive
tax deductible bequests,
devises,
transfers
or gifts under section 2055,
2106
or 2522
of
the Code.
Because this letter could help resolve any questions
regarding your exempt status,
you should keep
it
in your permanent records.
Organizations exempt under section
501 (ce) (3)
of
the Code are further classified
as either public charities
or private foundations.
We determined that you are
a public charity under the Code section(s)
listed
in the heading
of
this
letter.
Please see enclosed Publication 4221-PC,
Compliance Guide for 501(c) (3)
Public
Charities,
for some helpful information about your regponsibilities
as
an
exempt organization.
Letter
947
(DO/CG)Page 6
METRO DETROIT BARBER COLLEGE Sincerely, Robert Choi Director, Exempt Organizations Rulings and Agreements Enclosures: Publication 4221-PC Letter 947 (DO/CG)
Page 7
Michigan Department of Treasury
Form 618, Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.
j
i
Parcel Code
Lo OO\
40-10-204-035
Petition Number
1. ASSESSED VALUE
Disposifion by Board of Review. The Board of Review must state the reason for its action below.
166,000
Jro.
[ 166,000.00
Denied
[ll
Assessed falue Changed From:
I
1
|
Member:
[] YES
>
wl
Record bf Vote - Board or three member c
sion by filing a petition with the Michigan Tax Tribunal at
If you disagree with t
P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real,
Develgpmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agricultural Real, Residential Real, Timber - Cut QverReal, and Agricultural Personal Property may be appealed by July 31. The petition must be fited on
a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.
miitde
of board
Member:
[] YES
Zz
Chairperson: [] YES
HT ot ql
-
he decision of the Board of Review regarding tentative asi essed value, you may appeal that dec:
.2. TENTATIVE TAXABLE VALUE
Disposition
by Board of Review. The Board of Review must state the reason for its action below.
oA Denied
[[]
Tentative Taxable Value Changed From:
166,000
To,
166,000.00
Record of Vote - Board or three member com
Hae of board.
.
[] ves oH
Member:
[7] YES
¥ na
7x
{
Member:
Chairperson: [] YES
WN
ws:
Reason for Board Action:
7
cision by filing a petition with the Michigan Tax Tribunal at
mental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
I, and Agricultural Personal Property may be appealed by July 31. The petition must be filed
lable at www. michigan.govitaxtrib.
ecision of the Board of Review regarding tentative assessed value, you may appeal that de
if you disagree with the d
P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Develop
appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real
on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avail
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[[]
Denied
[]
Classification Changed From:
201
To:
Record of Vote - Board or three member committee of board.
[J] NOs
Member:
[1 ves
[1
NO
Fis
Member:
[1] ves
[1] Nowa
Chairperson:
[] ves
Reason for Board Action:
If you disagree with the decision of the Board of Review regarding classification, appeal is made by sanding Form 2167 to 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.
[I
Exemption Request Denied
l
Exemption percent modified from
% To:
%
Record of Vote - Board or three member committee of board.
Chairperson:
[J] ves
[1]
No
Member:
[1 YEs
[] no
Member:
[] ves
[7 no
Inifia;
Tnifiz
Initials.
Reason for Board Action:
must appeal that decision by filing a petition with the Michigan Tex Tribunal, P.O. Box 30232, Lansing. i
If you disagree with the decision of the Board of Review regarding tentative texabl value, you
48909 by July 31. The petition must ba filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib.
5. Adjournment
Date of Final adjournment of Board of Review
2
Ld
Date
Boardgf
Reyjew Secretagy Signature
Dat
i] I.
20 24
TYPage 8
03/26/2024 09:13 AM 2024 BOARD OF REVIEW DECISION FROM CITY OF FLINT ASSESSMENT DIVISION 1101 S SAGINAW ST STE 201A FLINT MI 48502 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 40-10-204-035 3214 FLUSHING RD ELDORADO VISTA LOTS 188 AND 189 AND PART OF LOTS a BR, COLLEGE 127, 185, 186 AND 187 DESC AS: BEG AT NELY COR OF SD Ea ph oa RD LOT189; TH S 23 DEG 12 MIN W ALG ELY LINE OF SD LOT AND ITS SLY EXT 267.88 FT TO NLY LINE OF FLUSHING RD; TH N 67 DEG 14 MIN W ALG SD NLY LINE §50 FT; TH N 23 DEG 12 MIN E TO NLY LINE OF SD LOT 127; TH ELY ALG NLY LINE OF LOTS 127 AND 189, 150 FT TO POB THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-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 40-10-204-035 They have made the following determination based on the information you supplied. Board of Review Comments TRADE SCHOOL DOES NOT QUALIFY FOR TAX EXEMPTION [2024 ORIGINAL ASSESSED VALUE 166,000 [2024 "BOARD OF REVIEW" ASSESSED VALUE 166,000 ] (If the above amounts are the same, no revisions have occured) 2024 ORIGINAL TAXABLE VALUE 166,000 2024 "BOARD OF REVIEW" TAXABLE VALUE 166,000 2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. If you disagree with this decision, you may appeal to the Michigan Tax Triubanl. The deadline to file for Commerical, Industrial, and Personal Property is May 31, 2024. The deadline to file for Residential is July 31, 2024 “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/taxttib/0,4677,7- 187-38254---,00.html
Page 9
ZI Ma Ia Wee —- it PTY _. og 4 Cena pe or Sa (DAC ad 9 | 2z14 Ee? T= seo 5 FE a