Ray.pdf
Ray, Petitioner V Township Of Geneva, Respondent · 24-004016-TT
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Page 1
POLTER LAW GROUP LICENSED IN MICHIGAN AND NEW YORK TranInfo:4606 257625281 07/24/24 July 22, 2024 Chit: 1650 Ant: $125.00 ID: POLTER LAW GROUP SOM — MTT TranInfo:4e06 RTEDE0-1 07/24/24 POB 30232 Chi: 1661 Ant: $675.00 Lansing, MI 48909 1D: POLTER LAW GROUP Re: Multi residential property tax appeals (South Haven, Geneva Twp. — 68 St.) To whom it may concern, Enclosed please find twenty-eight (“28”) residential property tax appeals along with fee ($125, plus 27 x $25 for a total of $675). Be advised that I confirmed with Julie at your offices regarding the accurate fees. Seeing as these are “technically” contiguous, the requisite filing fees are enclosed. All the enclosed appeals relate to the same street address, only with multiple contiguous patcel/lot numbers (equivalent to mobile home patk or bungalow colony). Sincerely, “Stephen Polter, JD ) MBA
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name mI Last Name/Company Name Ray Mailing Address (No., Street, P.O. Box or Rural Route) 68th St., Lot 22 City or Town State ZIP Code South Haven Mi 49090 Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I Last Name Stephen Polter tem Bolter Law Group Address (No., Street, P.O. Box or Rural Route) 2600 W Big Beaver, Ste L100 City or Town State ZIP Code Troy MI 48084 Telephone Number Fax Number 2482136800 2482136801 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) spolter@polterlaw.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [[] vest [J No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
[4 True Cash and Taxable Value
[J Poverty Exemption
{"1 Taxable Value Only (calculation)
[] Disabled Veterans Exemption
[J uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[2] Exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption}
Section 5: Explain the Reason for this Appeal
Incomparable with other similarly situated properties (deck)
Section 6: Jurisdictional Issues
|
Year(s) you are appealing:
|
|
2024
Did you protest the assessment at a Board of Review (BOR)? [7] Yes
[mn] No
if Yes, check which BOR you attended AND attach the BOR decision; [rv] March
[I] July
O December
If No, check the applicable reason(s):
[
Not required to attend
Assessment Change Notice was hot received by Petitioner
0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission OrderPage 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
|
Section 7: Valuation Information «use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
80-09-995-022-00
Classification of Property:
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
[A
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
|
3000
Current Taxable Value as established by the BOR:
2866
What do you believe Is the fair market value (also known as True Cash Value)?
3000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
1500
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
Section 8: Classification Information ony the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
80-09-995-022-00
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
|
|
|
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
If improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [1 Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [ves Ono If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention, if you are appealing more than one parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL. 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not quallfy for Small Claims. Therefore, an Entire Tribunal petition must be filed. 's Signature:
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Michigan Department of Treasury Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY aif” INSTRUCTIONS: incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number [ Parcel Code nN 2 80-09-995-022-00 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. f Denied [] Assessed Value Changed From: | 3,000 fro [2,000 | Record of Vote - Board or three member committee of board Chairperson: Es 1 no Member: [ves [1 no lird Member. [ves [Jw 2d Reason for Board Action: Initials wu (Le cmmant If you disagree with the decision of the Bodrd of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48609. Commerciaj Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 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/taxirib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. 2,866 To: 1 Denied [ Tentative Taxable Value Changed From: Record of Vote - Board or three member committee of board. Chairperson: [7] YES [[] NO mmr Member: [1 ves [] NO “pm Member: [ves [1] Nome Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeai that decision by filing a petition with the Michigan Tax Tribunal at P.0O.Box 30232, Lansing, Mi. 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industriat Personal and Utility Personal Property may be | appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 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/taxirib. : 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [Denied [7] classification Changed From: 410 To: Record of Vole - Board or three member committee of board. Chairperson; [1 ves [1 NO-jmm~ Member: [J ves [7] NO “mm Member: [1 ves [1 No mis Reason for Board Action: If you disagree wilh the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 fo the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48309 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 Il Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
Page 7
2b
Michigan Depariment of Treasury
618 (Rev, 11-12)
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal
or the State Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Pelitioner's Name
(if Other than Owner. Please Print or Type)
Ray
Ray
Township or City
County
Geneva
Van Buren
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property identifled (Parcel code required. Property address & jegal description optional}
80-09-995-022-00
68th St. Lot 22, South Haven
410
Protested Item
[¥] Assessed Value
[¥] Tentative Taxable Value
[ | Classification
| | Qualified Agricultural
Property Exemption
1. PROTEST OF ASSESSMENT
{Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Qwner's Estimate of True Cash Value
Tentative Taxable Value
Year
2024
2, PROTEST OF CLASSIFICATION
{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in
accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular
classification has on that property's status as a homeowner's principal residence or qualified agricultural property.)
Cet of property an this year's assessment rolt
0
Classification should be {check one of the following):
J Agricultural
Industrial
J Timber Cutover
J Utility (Personal Property Only)
[] commercial
[¥] Residential
[] Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural
property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural properly exemption
Wholly incomparable with other similarly situated properties.Page 8
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