24-004044.pdf
Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, Respondent · 24-004044-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
Bric C. White 1000 Laurence Avenue eric@whiteandhotchkiss.com Jackson, Michigan 49202 Kenneth R. Hotchkiss Telephone 517.784.6250 Len @whiteandhotchkiss.com Facsimile 517.784.6011 Michael K. Falahee White, Hotchkiss & Falahee, PLLC michael @whiteandhotchkiss.com Attorneys at Law RE C EIVE D Matthew D. Hotchkiss matt@whiteandhotchkiss.com JAN 1 4 2025 MICHIGAN TAX TRIBUNAL January 7, 2025 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.: 24-004044 Dear Sir/Madam: Please find enclosed Property Tax Appeal Answer Form and Proof of Service in the above captioned matter. Please file 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 ECW:mrg
Page 2
. ' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24:004044 Section 1: Respondent’s Contact Information First Name: ML: Last Name/Company Name/fUnit of Government: Blackman Charter Township Home Address (No., Street, PO. Box ar 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-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent's Attorney/Authorized Representative’s Contact Information ML: First Name: t.ast Name: Eric C. White rm \White & Hotchkiss, PLLC Address (No., Street, P.0. Box or Rural Route}: 1000 Laurence Avenue City or Town: State: ZiP 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 email): Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? 0 Yes [A No Are the parcels listed by Petitioner contiguous or adjoining? O ves [J nNo [A NotApplicable If not, ist which parcels adjoin one another,
Page 3
' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The Tribunal settled the 2023 appeal (23-003250) 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 $15,499.00 to comply with the order in 23-003250. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? L] Yes [™. Ifyes, check which BOR Petitioner attended: [] starch [J wuly [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [MI] 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? [i] Yes [mm] No if yes, cite the Boards authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mn] Yes [Wi] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? ves [No If so, what is the issue date?
Page 4
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 Od No If Yes, check which BOR Petitioner attended: [] March [1 July [J pecember 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: [1 March [J July [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) Oo 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: 38-000-08-33-115-017-00 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: 49,950 Current Taxable Value as established by the BOR: 33,062 What do you believe is the fair market value (also known as True Cash Value)? 99,900 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 49,950 Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 15,499
Page 5
STATE OF MICHIGAN “fe 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. 24-0040044 Blackman Charter Township , Respondent(s) PROOF OF SERVICE Maggie Gibney states that on 1-7-2025 he/she [Name of person serving/mailing petition] [date of service] 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 ii ABI [Signature of pegson who is sérving/mailing copy] Maggie Gibney [Print/type name of person serving/mailing copy]
Page 6
BN hl a METROPLEX MI- 48 WH 8 3AN'2025 PM7 White, Hotchkiss & Falahee, PLLC Attorrieys at Law 1000 Laurence Avenue Jackson, Michigan 49202 NOT ATTY GEN N MAIL GAIL. Nor Michigan Tax Tribuna TY GE N Ottawa State Office Building = 4 IL GVE P.O. Box 30232 aL Seg ceN 611 W. Ottawa Street OT ; GE Lansing, Michigan 48913 ” GEN MAIL yy MA IL