24-003576.pdf

Keith M Van Tubergen, Barbara J Van Tubergen, Petitioners V Township Of Troy, Respondent · 24-003576-TT

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RECEIVED 

DEC 06 2024 

, 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24003576 

Section 1: Respondent’s Contact information 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Casey 

J 

Guthrie/Troy Township 

Home Address (No., Street, P.O. Box or Rural Route}: 

County: 

1958 Walton Road 

Newaygo 

City or Town: 

State: 

ZIP Code: 

Kingsley 

Mil 

49649 

Telephone Number: 

Fax Number: 

231-350-9123 

E-maii Address (do not enter unless you want MTT to send all correspondence via email): 

guthrie8551@gmail.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name: 

ML: 

Last Name: 

Firm Name {if any}: 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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? 

(} Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oa Yes 

[| No 

Not Applicable

. 

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 structure that was on this parcel was removed, thereby resulting in a loss of $52,000 

Assessed and $42,732 Taxable. In 2023, a 1,728sf new structure was built along with a 

480sf addition, resulting in 2,208sf of living space. This new building far exceeded the 

value of the previous building that was once there. Also, this structure sits on 16.20 

acres. 

A copy of the Assessment Change notice is provided. 

When Mr Vantubergen contacted me, he stated he received the notice late because it 

was "mailed to the wrong address”. The address in question IS the address of the 

parcel. No change of address was received before the notices were sent. 

1 firmly believe this parcel is assessed accurately and reflects fair market value. Whether 

a building is a "REPLACEMENT", it is still considered "NEW". 

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)? 

Yes 

J No 

If yes, check which BOR Petitioner attended: 

March 

[I] July 

[I] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[W] 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 

[] No 

If yes, cite the Board's authority. 

Was the assessment(s) at Issue established as the result of a clerical error or mutual mistake of fact? [i] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

No 

If so, what is the issue date? 

iF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

No 

If Yes, check which BOR Petitioner attended: [mn] March 

O July 

a December 

List the date the BOR denied Petitioner's Poverty Exemption: 

{F PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [Wm] Yes 

[wm] No 

If Yes, check which BOR Petitioner attended: a March 

0 July 

[I] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempi? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check ane) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

62-01-28-100-008 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rese! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Yi Value) as established by the BOR; 

$100,000 

Current Taxable Value as established by the BOR: 

$100,000 

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

$200,000 

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

$100,000 

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

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY 

VALUATION/EXEMPTION/CLASSIFICATION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, M1 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, the Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). If the Respondent is 

not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) 

filing the answer to the petition. Provide the name, address and daytime phone number 

for the respondent. If there is more than one Respondent, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Respondent. 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact 

Information: 

If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative to file an answer to the petition. If 

Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to 

be represented by an attorney or authorized representative to file an answer to the 

petition. If Respondent is using an attorney or authorized representative, that attorney or 

authorized representative must provide all information requested in Section 2 of the 

Answer Form. If Respondent elects to have an attorney or authorized representative, 

only the attorney or authorized representative will receive notices and documents from 

the Tribunal. 

IMPORTANT: If the contact information for Respondent, or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email

- 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

+ 

Are the parcels listed by Petitioner contiguous or adjoining: Indicate 

whether the parcels appealed are contiguous (i.e., adjoining). If not all parcels 

are contiguous, list the parcels that are contiguous. Use a separate sheet of 

paper, if necessary. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

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): Indicate 

whether Petitioner protested the assessment(s) to a BOR and, if there was a 

protest, indicate which BOR (March, July, or December). 

« 

If there was no protest: Indicate whether the assessment change notice was 

sent to Petitioner before the March BOR and attach a copy of the Notice of 

Assessment and proof it was mailed. 

« 

If the protest was made to a July or December BOR: Indicate the BOR’s 

authority for taking that action. 

o 

If either party Is alleging that the assessment(s) at issue were the result of 

a clerical error or mutual mistake of fact: Indicate the specific error or mistake, 

if any, and how that error or mistake resulted in the establishing of the 

| 

assessment(s) at issue. 

| 

« 

If Petitioner is appealing from a Michigan State Tax Commission Order: 

Indicate whether the STC issued an Order and the date that Order, if any, was 

issued. 

If Petitioner is appealing the uncapping of a property’s taxable value: 

« 

When was the Notice of Uncapping issued: Indicate the date that the 

Uncapping Notice was sent to Petitioner and attach a copy of that Notice. 

« 

Under what statutory section was the taxable value uncapped: Indicate the 

statutory provision specifically relied upon to uncap the subject property. 

If Petitioner is appealing the denial of a poverty exemption:

Vo 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

If Petitioner is appealing the denial of another exemption: 

« 

Did Petitioner request the exemption at a BOR: Indicate whether Petitioner 

requested the exemption to a BOR and, if yes, indicate which BOR (March, July, 

or December) and list the date the exemption was denied. 

« 

What statutory section did Petitioner request the subject property be 

exempt: Indicate what statutory section (i.e. law) provides the requested 

exemption. 

If Petitioner is appealing the classification of property: 

+ 

What do you believe is the property’s classification: Check what you believe 

is the property's classification. 

Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels, 

if necessary. 

« 

Parcel Identification Number: Each parcel number being appealed must be 

listed. 

» 

Classification of Property: Check the classification of the property being 

appealed. 

« 

Current Assessed Value as established by the BOR: Provide the current state 

equalized value (which is 50% of the true cash value), for the year(s) under 

appeal. 

« 

Current Taxable Value as established by the BOR: Provide the current 

taxable value, for the year(s) under appeal. 

« 

What do you believe is the fair market value? List what Respondent believes 

is the value of the property. 

« 

Multiply the True Cash Value by ,5. This is your contention of Assessed 

Value. Property tax in Michigan is based on 50% of the True Cash Value of the 

property. 

« 

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

Value, enter your contention of Taxable Value. List Respondent's belief of the 

taxable value of the property for each tax year at issue. 

Signature: A signature by Respondent, if unrepresented, or Respondent's attorney or 

authorized representative, if represented, is required.

JR 

= 

’ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN. DPA 

GOVERNOR 

LANSING 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. To check the status of your appeal, visit our website at 

www.michigan.gov/taxtrib and click on the “Docket Search” option. 

| 

| 

|

Depo 

of Tree, 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of PA. 208 of 1893, Sec. 211.24 (¢) and Sec.211.34¢, as amended. This isa modet assessment notice to be used by the local assessor. 

FROM CASEY GUTHRIE 

PARCEL IDENTIFICATION 

TROY TWP 

PARCEL NUMBER: 

01-28-100-008 

1958 WALTON ROAD 

KINGSLEY, M1 48649 

PROPERTY ADDRESS: 

11191 N WHITE OAKS LANE 

BITELY, Mi 49309 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

VANTUBERGEN KE!TH/BARBARA J 

% Exempt As "Homeowners Principal Residence": 

00% 

11191 N WHITE OAKS LANE 

% Brom As "Qualified Aaron Property": 

00% 

BITELY MI 48309 

% Exempt As "MBT Industrial Personal”; 

.00% 

% Exempt As "MBT Commercial Personal: 

00% 

Exempt As "Qualified Forest Property”: 

~~ [| Yes 

[X] No 

Exempt As "Development Property” 

| Yes 

No 

LEGAL DESCRIPTION: 

PART N1/2 NW1/4 COM N1/4 COR THS00D 06'16"E 439.64 FT N88D 59' 02"W PARA TO N SEC LINE 1464.61FT N67D 49'32'W 

305.11 ET TO FREEMAN CREEK N'LY ALG CRK TO NSEC LINE S88D 59'02"E 1651.20 FT ALG SEC LINE TO POB SEC 28 T1 BN 

R14W 16.2 A M/L 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

(RESIDENTIAL-IMPROVED) 

Wie peal 

CENA AMOUNT 

ORE 

Te 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

45,777 

143,963 

98,186 

2. ASSESSED VALUE: 

63,000 

150,800 

87,800 

3, TENTATIVE EQUALIZATION FACTOR: 

1,000 

= 

4. STATE EQUALIZED VALUE (SEV): 

63,000 

100,000 

87,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason(s): 

Mobile Home Added, Mobile Home Removed 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

CASEY GUTHRIE 

(231) 350-9123 

GUTHRIES551@GMAIL.COM 

March Board of Review Appeal information. The Board of Review will meet at the following dates and times: 

THE 2024 TROY TOWNSHIP MARCH BOARD OF REVIEW WILL BE HELD AT THE TROY TOWNSHIP HALL LOCATED AT 10350 N

Casey Guthrie 

Troy Township Assessor 

1958 Walton Road 

Kingsley, MI 49649 

Michigan Tax Tribunal 

611 W Ottawa Street 

Lansing, Ml 

48933 

SEEIE—- 107 

Api pas fifty

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