24-004043.pdf
Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, Respondent · 24-004043-TT
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Eric C. White 1000 Laurence Avenue eric @whiteandhotchkiss.com Jackson, Michigan 49202 Kenneth R. Hotchkiss Telephone 517.784.6260 ken @whiteandhotchkiss.com Facsimile 517.784.6011 Michael K. Falahee White, Hotchkiss & Falahee, PLLC michael @whiteandhotchkiss.com Att orneys at Law Matthew D. Hotchkiss matt @whiteandhotchkiss.com RE O = ay JAN 91 202 January 14, 2025 MICHIGAN TAX TRIBUNAL Michigan Tax Tribunal Ottawa State Office Building P.O. Box 30232 611 W. Ottawa Street Lansing, Michigan 48913 Re: Equity Trust Co Custodian, FBO Brian Rockwell IRA v Blackman Charter Township MTT Docket No.: 24-004043 Dear Sir/Madam: Please find enclosed a signed Property Tax Appeal Answer Form and a new Proof of Service in the above captioned matter. An unsigned copy of the Answer was previously sent to you. Please file these in accord with your usual manner. In the meantime, if you have any questions or concerns, please do not hesitate to contact me. Sincerely, White & Hotchkiss, PLLC Eric C. White
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GRETCHEN WHITMER
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
GOVERNOR
LANSING
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO, 24004043
Section 1: Respondent’s Contact Information
Last Name/Company NameiUnit of Government:
First Name:
M.E:
Blackman Charter Township
Home Address (No., Street, P.O. Box or Rural Route):
County:
1990 W. Parnall Road
Jackson
City or Town:
State:
ZIP Code:
Jackson
Mi
49201
Fax Number:
Telephone Number:
517-788-4345
E-mall Address (do not enter unless you want MTT to send all correspondence via emall):
Section 2; Respondent’s Attorney/Authorized Representative’s Contact Informatio
First Name:
Eric
M.L:
Last Name:
Cc
White
Fmteme
= \White & Hotchkiss , PLLC
Address {No., Street, P.O. Box or Rural Route):
1000 Laurence Avenue
City or Town:
State:
2)P Code:
Jackson
MI
49202
Telephone Number:
Fax Number:
517-784-6250
517-784-6011
E-mail Address (do not enter unless you want MTT to send all correspondence via emall):
Section 3: Subject Property Information
ves
no
Does the subject properly have a Principal Residence Exemption of 50% or more?
[ves
[Jno
[ Notapplicabte
‘Are the parcels listed by Petitioner contiguous or adjolning?
If not, list which parcels adjoin one another.Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON [. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The Tribunal settled the 2023 appeal (23-003248) but severed 2024 to correct that year to 5% above the 2023 taxable value as determined by the Tribunal. The proper assessed value should be $14,917.00 to comply with the order in 23-003248. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE GASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [Hl] Yes vi) No If yes, check which BOR Petitioner attended: [1 March [duly [1 December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [8] Yes wi} No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [m0] Yes [i] No If yes, cite the Board's authority. Was the assessments} at issue established as the result ofa clerical error or mutual mistake of fact? [ml] Yes [wi] No If yes, explain 1s Petitioner appealing from a State Tax Commission Order? [ml] Yes 4 No 1f so, what is the lssue date?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes [| No If Yes, check which BOR Petitioner attended: [1 March [J July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption ata BOR? [] Yes [No If Yes, check which BOR Petitioner attended: [] March [J yuly [J December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 38-000-08-15-204-011-01 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: 71,450 Current Taxable Value as established by the BOR: 41,217 What do you believe is the fair market value (also known as True Cash Value)? 142,900 Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value. 71,450 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 14,917
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Equity Trust Co Custodian, FBO Brian Rockwell IRA | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-0040043 Blackman Charter Township Respondent(s) PROOF OF SERVICE Maggie Gibney states that on 1-14-2025 he/she [Name of person serving/mailing petition] [date of service] Zigned served a copy of the Property Tax Appeal Answer Form _ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Brian Rockwell, P.O. Box 1778, Jackson, MI 49204 Waggee Gibney [Signature of perébn whé'is serving/mailing copy] Maggie Gibney [Print/type name of person serving/mailing copy]
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\ \ FH METROPLEX MI 480 . . 15 IANZO285~ oL White, Hotchkiss & Falahee, PLLC —— Attorneys at Law S 1000 Laurence Avenue & i A EoiTenes a =f ABBI Jackson, Michigan 49202 Michigan Tax Tribunal Ottawa State Office Building P.O. Box 30232 611 W. Ottawa Street Lansing, Michigan 48913