Hartzendorf.pdf
Jonathan A Hartzendorf, Petitioner V Township Of Johnstown, Respondent · 25-002459-TT
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RECEIVED Ey, MAY 21 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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) 279, 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 Jonathan A Hartzendorf Mailing Address (No., Street, P.O. Box or Rural Route) 23800 Church Rd City or Town State ZIP Code Battle Creek MI 49017 Telephone Number (269) 841 -6754 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jhartzen@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Traninfo:q606 26016%42-1 05/19/95 Mailing Address (No., Street, P.O. Box or Rural Route) (hit: 1413 fmt $250.00 10: JONATHAN HARTZENDORE City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT Lo send ail correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [[] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check ail that apply) True Cash and Taxable Value [J Poverty Exemption [4 Taxable Value Only (calculation) [J Disabled Veterans Exemption im} Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [I] 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 Taxable value is unreasonably high compared to neighbors with same agricultural vacant zoning, same use, and similar terrain. One example is within a mile of farm location there is some farm land that is lower in taxable value, but is more than twice the size and more than twice the SEV. Also appealing the SEV/taxable value as multiple neighbors with similar land in use and size are not valued as high. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes O No if Yes, check which BOR you attended AND attach the BOR decision: March a July [} December if No, check the applicable reason(s): 1 Not required to attend [| Assessment Change Notice was not received by Petitioner | 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 Order
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
09-036-002-01
Classification of Property:
Real
Personal
{check one)
[7%
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
65100
Current Taxable Value as established by the BOR:
34561
What do you believe is the fair market value (also known as True Cash Value)?
109736
Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value.
54868
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
13717
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one}
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
mn]
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 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. 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? Od Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves No 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 parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. i 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 $260.00 * 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 qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signatu Ie *Required Petitioner or Attgrney/A) =) presentative’s Signature: Ist futt™ y I / 7
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- wt REVIEW USE ONLY «ot RUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code MAS - %) 09-036-002-01 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [J Denied [34 Assessed Value Changed From: | 115300 vo: | bs, 102 Record of Vote - Board or three member committee of board Chairperson: ves [] o Ft, Member: [ ves [J no HI Member: [X] ves [J volkh Initials Initials Reason for Board Action: L Awol Uo Jue Corres If you disagree with the decision of the Board 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. 48809. Commercial 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 Agriculturat 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.govitaxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. 34,561 vo: 0 Denied M0 Tentative Taxable Value Changed From: Record of “ote - Board or three member committee of board. Chairperson: [7] ves [7 NO “gm Member: [] ves [7] NO Member. [J YES [7] NO“jmm Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O.Box 302832, Lansing, Mi. 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personat 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 avaiable at www.michigan,gov/taxtrib. 3, CLASSIFICATION Disposition-by Board of Review. The Board of Review must state the reason for its action below. [J Denied [J Classification Changed From: 102 To: Record of Vote - Board or three member committee of board. Chairperson: [1 ves [1 NO ma Member. [J ves [[] No fmm Member: [] ves [7] No Twas Reason for Board Action: If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.0. Box 30471, Lansing, Mi. 48809 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. IN Exemption Request Denied [IN Exemption percent modified from % To: Record of Vote - Board or three member committee of board. Chairperson: [J yes [J NO Member: [] Yes [J no Member: [7] ves [7] no — Initial: initials % Reason for Board Action:
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t dae. Jonathan Hartzendorf ,.. ¥ ©23800 Church Rd “sy, 1” ds A ag | § Battle Creek, MI 49017-9753 I Mickigen Tan Tribonel PO Box 2 3pa3l Lanshy, mp 48909 Wypdp [gta yl bisd pf i fig ploidy)