24-004043.pdf

Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, Respondent · 24-004043-TT

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Bric C. White 

1000 Laurence Avenue 

eric @whiteandhotchkiss.com 

Jackson, Michigan 49202 

Kenneth R. Hotchkiss 

Telephone 517.784.6250 

ken @whiteandhotchkiss.com 

Facsimile 517.784.6011 

Michael K. Falahee 

| 

White, Hotchkiss & Falahee, PLLC 

michael @whiteandhotchkiss.com 

Attorneys at Law 

RECEIVE D 

Matthew D. Hotchkiss 

matt @whiteandhotchkiss.com 

J AN 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.: 24-004043 

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 

ery 

Jo 

Eric C. White 

ECW:mrg

. 

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. 24:004043 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

Blackman Charter Township 

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

County: 

1990 W. Pamall 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 email): 

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

First Name: 

M.L: 

Last Name: 

Eric 

C. 

White 

"mim 

White & Hotchkiss, PLLC 

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

1000 Laurence Avenue 

State: 

ZIP Code: 

City or Town: 

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 

[wi] No 

‘Are the parcels listed by Petitioner contiguous or adjoining? 

[J ves 

[No 

[A NotApplicable 

If not, list which parcels adjoin one another.

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 CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [] Yes 

[No 

f yes, check which BOR Petitioner attended: [_] March 

[7 guy 

[] December 

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

[m] 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? [m] Yes 

[Wi] No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[me] Yes 

vi] No 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[Ino 

f Yas, check which BOR Petitioner attended: [1 March 

[July 

[1] December 

List the date the BOR denled 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 axemption ata BOR? [1 Yes 

[No 

f Yes, check which BOR Petitioner attended: [1 March 

[J yuty 

[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) 

=} 

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 

Fog 

Timber-Cutover 

Developmental 

~~ Utllity 

(check one) 

[4 

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 contentlon of Assessed Value, enter your contention of Taxable Value. 

14,917

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 1-7-2025 

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 

m ONY — 

[Signature of perspry 

who 

is serving/mailing copy] 

¢ 

Maggie Gibney 

[Print/type name of person serving/mailing copy]

WH 

METROPLEX M 

White, Hotchkiss & Falahee, PLLC 

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Lansing, Michigan 48913 

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