Dupuis.pdf
Lawrence Dupuis, Petitioner V Township Of Fort Gratiot, Respondent · 24-004239-TT
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Page 1
RECEIVED A, > JAN 07 2024 ST 10 LAWRENCE Gan MICHIGAN Tax TRIBUNAL 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 M.I Last Name/Company Name LAWRENCE DU PLIS Mailing Address (No., Street, P.O. Box or Rural Route) 3917 HireNGS SG City or Town State ZIP Code FORT GRATIOT Mj |_ 48059 Zo 6502759 E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) [pd puis @ YAHOO. CoN Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M1. 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 e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [7] yest [] Not appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
Page 2
STATE OF MICHIGAN
GOVERNOR
DIRECTOR
LANSING
Section 4: Issues Being Appealed (check
all that apply)
[J True Cash and Taxable Value
[J Poverty Exemption
J: Taxable Value Only (calculation)
{1 pisabled Veterans Exemption
[J uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[J Classification
Principat Residence or Qualified Agricuiturat Exemption)
Section 5: Explain the Reason for this Appeal
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Section 6: Jurisdictional Issues
Year(s) you are re
023 / 2674
Did you protast the assessment at A Beard of Review (BOR)? [i] Yes
[i] No
If Yes, check which BOR you attended AND attach the BOR decision: [] March
Jr July
Od December
On check the applicable reason(s):
Not required to attend
—
“7
-
2
Assessment Change Notice was not received by Petitioner
[78] FIN
FT
JA 0.
Appealing a purported Clerical Error or Mutual Mistake of Fact
(if yes, include explanation In Section 5)
[| Appeating within 35 days of State Tax Commission Order
fF PROPERTY, THANK
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |, BROWN, DPAPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |, BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information ruse the muttiple parcel form for additional, contiguous parcels.
Parcet Identification Number:
74~ ZO -326~ 0032-330
Classification of Property:
Rea!
Personal
(check ons)
Oo
Agricultural
Commercial
Industrial
Resign!
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Kil (also known as Statd Equalized Value) as establishad by the BOR:
Current Taxable “q as 0000 by the BOR:
700.00
What do you believe is g" ool” (also known as True Cash Value)?
[4
Multiply the True “gr by 5 B enter here, This is your contention of Assessed Value.
0
If you believe the “df o differs from your contention of Assessed Value, enter your contention of Taxable Value.
.00
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)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
If improved property, how is the property currently being used?
Ifimproved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principat Residence Exemption of at least 50% as of the date of the flling of this petition? 1 ves [34 No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [W] Yes J. 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 $25.00 wil 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 206,762) and the State Equatized Value or Taxable Value in contention ls: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $600,000.00 $200.00 $0ver $600,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the Staie Equatized Value or Taxable Value in contention Is: Filing Fee Is: $100,000.00 and under $250.00 * Plus $26.00 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. Signature required Petitioner gr Attorney/Authorized Reprepentative’s Signature: Isl i) 1 bY
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~* APPROVED JuL 19 022 DUPUIS LAWRENCE P/ PATRICIA L 3917 HITCHINGS ST FORT GRATIOT MI 48059 Re: July Board of Review Change Notice 20-326-0032-330 VAC HITCHINGS ST - Dear Property Owner: On Jul 19, 2022 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable Reason 2022 7,400 < 7,644 7400 < 2022 0< 7,644 0 <10, CLRCL ER 22 Principal Residence Exemption: 0.0000 Principal Residence Exemption: 0.0000 2021 7,400 < 4,992 7400 < 2021 0 < 4,992 0 <10, CLRCER21 Principal Residence Exemption: ~~ 0.0000 Principal Residence Exemption: 0.0000 07/19/2022 - THE 2022 JBOR DECIDED TO HEAR THIS PETITION, A CLERICAL ERROR.THE PARCEL HAS A DRAIN EASEMENT OF 100' ES, GIVING A POSTAGE SIZED STAMP AREA THAT COULD BE CONSIDERED BUILDABLE, DEPENDANT ON THE SETBACKS.AFTER CAREFUL CONSIDERATION THE JBOR DECIDED TO GRANT THE CLERICAL ERROR AND SET THE VALUE AT NO VALUE FOR THIS PARCEL FOR CURRENT YEAR AND 1 YEAR PRIOR. The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 30 days of the date of this notice. To appeal to the Michigan Tax Tribunal:
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L n s ve Michigan Department of Treasui . wl 4031 Rev. 0440) i f ‘Assessment Year: 2022 / i July/December Board of Review Affidavit Issued under authority of P.A. 206 of 1893. Filing is mandatory. Petition/Docket #: J22-009 It has been brought to the attention of the assessor that a clerical error or mutual mistake of fact or other specific errors relative to the correct assessment have been made in the assessment of property which is within your collecting jurisdiction. The authority for correction of this error is stated in the General Property Tax Laws of the State of Michigan, 211.53b. OR the taxpayer has requested a poverty exemption under 211.7u. OR the taxpayer has requested a Qualified Agricultural Property Exemption for the current year, which has been denied by the assessor OR the taxpayer has previously been denied by the assessor OR the taxpayer has requested a Homeowner's Principal Residence Exemption that was not on the assessment roll the current year and/or the three (3) previous years, but was not denied by the assessor, the County or the Department of Treasury OR the assessor has determined that a taxable value uncapping should be revised as provided by MCL 211.27a(4) Form L-4035a (3128) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. (MCL 211.53b (1). Distribute copies of this form to the Taxpayer, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Please retain a copy on file at the local unit. PART A: IDENTIFICATION Owner B Parcel Number DUPUILS LAWRENCE P/ PATRICIA L 74-20-326-0032-330 Street Address Property Type 3917 HITCHINGS ST 402 City State ZIP Code School” FORT GRATIOT : MI 48059 | PORT HURON AREA SCHOOL DIST Property Address Class VAC HITCHINGS ST 402 PART B: ADJUSTMENTS " Item or Taxing Authority Note or Millage Original Adjusted Difference FORT GRATIOT TOWNSH Assessed Value JBOR 7,400 0 -7,400 Taxable Value 07/19/2022 7,400 0 -7,400 P.R.E. 0.00 % 0.00 % 0.00 ¢ Property Class 402 School District i . 74010 Classification Ad Valorem TOTALS Reason/Justification for change (see definitions on page 2 and the current year's State Tax Commission Bulletin regarding appeal procedures): J Poverty/Vet. Exemption Granted 1] Qualified Agricultural Exemption 1 Mutual Mistake of Fact J amos Principal Residence sere Enorvaluding J fueiel of [J PovertyVet. Exemption Denied
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"® APPROVED JUL 19 2072 DUPUIS LAWRENCE P/ PATRICIA L 3917 HITCHINGS ST FORT GRATIOT MI 48059 Re: July Board of Review Change Notice 206-326-0032-330 VAC HITCHINGS ST - Dear Property Owner: On Jul 19, 2022 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable Reason 2022 7,400 < 7,644 7400 < 2022 0< 7,644 0 <10, CLRCL ER 22 Principal Residence Exemption: ~~ 0.0000 Principal Residence Exemption: 0.0000 2021 7,400 < 4,992 7,400 < 2021 0< 4,992 0 <10, CLRCER 21 Principal Residence Exemption: ~~ 0.0000 Principal Residence Exemption: 0.0000 07/19/2022 - THE 2022 JBOR DECIDED TO HEAR THIS PETITION, A CLERICAL ERROR.THE PARCEL HAS A DRAIN EASEMENT OF 100' ES, GIVING A POSTAGE SIZED STAMP AREA THAT COULD BE CONSIDERED BUILDABLE, DEPENDANT ON THE SETBACKS.AFTER CAREFUL CONSIDERATION THE JBOR DECIDED ‘TO GRANT THE CLERICAL ERROR AND SET THE VALUE AT NO VALUE FOR THIS PARCEL FOR CURRENT YEAR AND 1 YEAR PRIOR. The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 30 days of the date of this notice. To appeal to the Michigan Tax Tribunal:
Page 8
Mich eaten of Treasury
{
Assessment Year:
2021
’
.
.
Tl
July/December Board of Review Affidavit
Issued under authority of P.A. 206 of 1893, Filing is mandatory.
Petition/Docket #:
J22-010
It has been brought to the attention of the assessor that a clerical error or mutual mistake of fact or other specific errors relative to the correct assessment have been
made in the assessment of property which is within your collecting jurisdiction. The authority for correction of this error is stated in the General Property Tax Laws of
the State of Michigan, 211.63b. OR the taxpayer has requested a poverty exemption under 211.7u. OR the taxpayer has requested a Qualified Agricultural Property
Exemption for the current year, which has been denied by the assessor OR the taxpayer has previously been denied by the assessor OR the taxpayer has
requested a Homeowner's Principal Residence Exemption that was not on the assessment roll the current year and/or the three (3) previous years, but was not
denied by the assessor, the County or the Department of Treasury OR the assessor has determined that a taxable value uncapping should be revised as provided
by MCL 211.27a(4)
Form L-4035a (3128) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual
parcel of property which causes a change in Taxable Value.
The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. (MCL 211.53b (1).
"Distribute copies of this form to the Taxpayer, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities.
Please retain a copy on file at the local unit.
PART A: IDENTIFICATION
Owner
Parcel Number
DUPUIS LAWRENCE P/ PATRICIA L
74-20-326-0032-330
Street Address
Property Type
3917 HITCHINGS ST
402
City
State
ZIP Code
School
FORT GRATIOT
MI
48059
| PORT HURON AREA SCHOOL DIST
Property Address
Class
VAC HITCHINGS ST
402
|
PART B: ADJUSTMENTS
:
|
Item or Taxing Authority
Note or Millage
Original
Adjusted
Difference
FORT GRATIOT TOWNSH
|
Assessed Value
JBOR
7,400
0
-7,400
|
Taxable Value
07/19/2022
7.400
0
-7,400
|
P.R.E.
0.00 %
0.00 %
0.00 9,
Property Class
402
School District
:
74010
Classification
Ad Valorem
TOTALS
Reason/Justification for change (see definitions on page 2 and the current year's State Tax Commission Bulletin regarding appeal procedures):
Poverty/Vet. Exemption Granted
1 Qualified Agricultural Exemption
Mutual Mistake of Fact
] Eanes Principal Residence
%) Clerical ul
a of
J Poverty/Vet, Exemption DeniedPage 9
| Gel GHEE GLEE LTH Office of the Treasurer KELLY M. ROBERTS-BURNETT MOLLY CROREY Treasurer Deputy Treasurer © December 13,2024 Lawrence & Patricia Dupuis 3917 Hitchings St. Fort Gratiot MI 48059 RE: Parcel # 20-326-0032-330 The Fort Gratiot December Board of Review adjusted the taxable and assessed value on the above parcel for tax year 2023. This has resulted in an increase of taxes for that year. Please find enclosed the corrected bill detailing the taxes owed, and the corresponding worksheet with the breakdown of taxes. Make your check payable to St. Clair County Treasurer. If you have questions regarding the billing, please contact St. Clair County Treasurer's Office at (810) 989-6915. If you have questions about the Board of Review please contact the assessor at Fort Gratiot Township. Sincerely, Kylee Hoskins Kylee Hoskins St. Clair County Treasurer's Office
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Michigan Department of T 2 pels hot treasury Assessment Year: __2024 July/December Board of Review Affidavit LEO ER OTST Issued under authority of P.A. 206 of 1893, Filing is mandatory. Petition/Docket #: D24-004 The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name DUPUIS LAWRENCE P/ PATRICIA L ‘Owner Street Address City State ZIP Code 3917 HITCHINGS ST FORT GRATIOT MI |48059 Parcel Number Property School District Property Classification 74-20-326-0032-330 PORT HURON AREA SCHOOL |402 Property Street Address City State ZIP Code VAC HITCHINGS ST FORT GRATIOT MI 48059 " PART B: ADJUSTMENTS . . . Item or Taxing Authority Note or Millage Original Adjusted Difference FORT GRATIOT TOWNSH Assessed Value DBOR 0 200 900 Taxable Value 12/10/2024 0 9200 900 P.R.E. 0.00 % 0.00 % 0.00 ¢, Property Class 402 School District 74010 Classification Ad Valorem ’ TOTALS Reason for change (see instructions on page 2): ] Poverty Exemption [Javalified Agricultural Exemption Jel Disabled Veterans Exemption ™ Qualified Forest Exemption [Eek ravabpment Poperty Pl auaiified Error Explanation: MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR 12/10/2024 THE DBOR DECIDED TO HEAR THIS PETITION TO CORRECT THE LAND, ADDING THE DRAIN EASEMENT OF 0.727 ACRE LEAVING 0.096 ACRE OF TV LAND
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Michigan Department of Treasury L-4035a 3128 (Rev. 11-13) . 20-326-0032-330 2024 Taxable Value Calculations Worksheet Parcel No. 0 ee — “lssued under authority of P.A, 206 of 1893, Filing is mandatory. Petition No. _D24-004 This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record whenever a change is made to an individual parcel of property which causes Taxable Value to change. Complete Section 1 if the B of R changes Capped Value. SECTION 1 By Assessor ByBofR 2024 Final Taxable Value as set by Assessor, Board of Review or Michigan Tax Tribunal (Enter number into column labeled "By ASseSSOr.").........ooevnes = 0 900 Amount of Losses 0 0 (See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) Amount Of AdAItIONS .......ovcveviviiiiiici css = 0 0 (See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for change to formula for Replacement Construction). 2024 Capped Value = (2023 Taxable Value - Losses) X CPI + Additions = ( 900 - 0 )X 1.050 + 0 = 945 By B of R 1 Xo} o o 2024 Capped Value Complete Section 2 if the B of R changes Assessed Value. SECTION 2 By Assessor By B of R 2024 ASSESSEA VAIUE .....ovviviiiiiiiiiseeeit eects = 0 900 2024 Tentative SEV = 2024 Assessed Value X 2024 Tentative Equalization Factor = 900 X 1.000 = 900 By B of R 2024 Tentative SEV = 900 2024 Tentative Taxable Value is the lesser of the 2024 Capped Value or the 2024 Tentative SEV. 5 n 5
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FORT 3720 FORT GRATIOT, # (VARTA m 2024 REAL Summer [£ BETUBN THIS PORTION-WHHBAYMENT | Praperly Assessed To! DUPUIS LAWRENCE P/ PATRICIA L After: Addis ic; 16/292: 24: Fees Analy, PIOUS #24 20.326.0032-330 Prope y Ad Teac HITCHINGS ST * “00/16/2024 TOTAL AMOUNT GUE $33.01 Property #: 7024 REAL Summer petty OT CHARTER TOWNSHIP Bi Addgss: LOT 94 EXCW 570° THEREGF % PART OF LOT 101 DESC AS: BEG AT $W COR OF LOT 101, TH N 00D 04M 16S W 140.44°, TH S 63D 56M 38S £164.51", T+ S 65D 31M 46S E 149.21", TH $ 00D 44M 485 E 9.36", TH N 890 23M 44S W 283.56’ TO BEG GRATIOT CENTRE HARRING TONS SUBDIVISION ACCORDING TO THE PLAT RECORDED IN LIBER 2 OF PLATS PG 17 ST CLAIR COUNTY RECORDS SPETEGTRINEDD 74 COUNTY OP 5.31530 4.78 74 STATE ED 6.00000 5.40 74 RESA SPEC ED 2.30200 2907 74 RESA INTERLD 0.19280 0.47 74 RESA VOC ED 0.92080 0.82 scHop 18.00000 EER 74010 SCH DEBT 2.62000 2.35 74010 SCH SINK 1.00000 0.90 R12] - 30 DAY DEFERMENT onl INTEREST) PENALTY Total Tax 32.69 Admin Fee 0.32 Interest TOTAL ANGUNT DUE 20-326-0032-330 VAC HI Taxes based upon Taxable Value. 1 mill equals $1.00 per $1000 of Taxable Value. Amounts with no millage are either Special Assessments or other charges. Taxable Value 900 Siate Equalized Value: 900 P.R.E. %: 0.0000 Class: RESIDENTIAL VACAN Mgart Code: Schoo "74010 © FORT HURON AREA 01/01/24 - 12/31/24 01/01/24 - 12/31/24 07/01/24 - 06/30/25 10/01/24 . 09/30/25 Does HOT affect dus. date or amotid DUPUIS LAWRENCE P/ PATRICIA L 3917 HITCHINGS ST FORT GRATIOT vil 48059
Page 13
ran GEwnoN Ros 2024 REAL Winter MY 20326.0032.330 ["emeruss FORT GRATIOT, MI 48059-3309 = FORT GRATIOT CHARTER TowNsHip ~"OPOrY AJMIessty ye pirepins sr | ve > POSTAGE PAID LEGAL DESCRIPTION PORT HURON, MI | LOT 94 EXC W 570' THEREOF & PART OF LOT 101 DESC AS: BEG PERMIT.NO: 576 : AT SW COR OF LOT 101, TH N 00D 04M 16S W 140.44", TH S 63D Co 56M 38S E 164.51", TH S 65D 31M 46S E 149.21", TH $ 00D 44M 48S E 9.36", TH N 89D 23M 44S W 283.56' TO BEG GRATIOT Taxes based upon Taxable Value. 1 mill CENTRE HARRINGTONS SUBDIVISION ACCORDING TO THE PLAT equals $1.00 per $1000 of Taxable Value. RECORDED IN LIBER 2 OF PLATS PG 17 ST CLAIR COUNTY Amounts with no millage are either Special RECORDS Assessments or other charges. 2024 REAL Winter } ] TAX DETAIL © RETURN THIS PORTION WITH! PAYMENT: ol 74 DRUGS 0.55980 0.50 Taxable Value 900 y 74 SENIORS 0.79830 0.71 State Equalized Value:. 900 Property Assessed To: 74 LIBRARY 1.20000 1.08 PIRIE: %: 0.0000 TRENIIROADS 0.24350 0.22 Class: RESIDENTIAL-VACAN DUPUIS LAWRENCE P/ PATRICIA L 74 PARKS 0.49440 0.44 Moo Code: 74 EMS 0.56000 Zt 0.45 ( £ i 74 COLLEGE 1.88200 1.69 School: 74010 PORT HURON AREA tor: 20 TWP OP 0.68640 0.61 : adaitiQB/AYBI%R Fees Aopiy Sol BEI OPERATING FISCALYEARS | 20 FIRE CAP IMP 0.58700 0.52 The faxes on bill will be used for govern tal Property #34. 20-326-0032-330 20 POLICE 2.50000 2.25 operations for the following fiscal year(s): Property Addres 20 LIGHT LARGE 0.17300 0.15 County: 01/01/24 - 12/31/24 VAC HITCHINGS ST 20 BWATC 0.60680 0.54 Tup/Cly: 01/01/24 - 12/31/24 This tax is due by, 02/14/2025 74 VE 0.10000 School: 07/01/24 - 06/30/25 TOTAL AMOUNT DUE: “assbs Fra aR. Stale: 10/01/24 - 09/30/25 Does NOT affect due date or amount Total Tax 163.71 DUPUIS LAWRENCE P/ PATRICIA L Admin Fee 0.12 917 HITCHINGS ST Interest ORT GRATIOT MI 48059 TOTAL AMOUNT ME ses
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Michigan Department of Treasul . 4031 (Rev. To.22) 4 Assessment Year: _ 2023 July/December Board of Review Affidavit 1240077024 _DLiCAREN Issued under authority of P.A. 206 of 1893. Filing is mandatory. Petition/Docket #: D24-003 The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.63b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. . PART A: IDENTIFICATION Owner Name DUPUIS LAWRENCE P/ PATRICIA L Owner Street Aqaress City State ZIP Code 3917 HITCHINGS ST FORT GRATIOT MI | 48059 Parcel Number Property School District Property Classification 74-20-326-0032-330 PORT HURON AREA SCHOOL [402 Properly Street Address City State ZIP Code VAC HITCHINGS ST FORT GRATIOT MI 48059 © PART B: ADJUSTMENTS i i Item or Taxing Authority Note or Millage Original Adjusted Difference FORT GRATIOT TOWNSH Assessed Value DBOR 0 200 900 Taxable Value 12/10/2024 0 900 900 P.R.E. 0.00 % 0.00 % 0.00 ¢, Property Class 402 School District 74010 Classification Ad Valorem " TOTALS Reason for change (see instructions on page 2): | Poverty Exemption [Jovalified Agricultural Exemption ] Disabled Veterans Exemption ] Qualified Forest Exemption ] Es poet Paperty 7 Qualified Error Explanation: MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR 12/10/2024 THE DBOR DECIDED TO HEAR THIS PETITION TO CORRECT THE LAND, ADDING THE DRAIN EASEMENT OF 0.727 ACRE LEAVING 0.096 ACRE OF TV LAND PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS
Page 15
L-4035a Michigan Department of Treasury 3128 (Rev, 11-13) . 0-326-0032-330 2023 Taxable Value Calculations Worksheet Parcel No. 20-328-0052:3% Issued under authority of P.A, 206 of 1893. Filing is mandatory. Petition No. _D24-003 This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record whenever a change is made to an individual parcel of property which causes Taxable Value to change. Complete Section 1 if the B of R changes Capped Value. RECTION By Assessor ByB of R 2023 Final Taxable Value as set by Assessor, Board of Review or Michigan Tax Tribunal (Enter number into column labeled "By Assessor"). .........cccoeevn. = 0 900 AITIOUNE OF LOSSES «.rvvvvvveeseseesessseeeersesesseseeeseessasssssesesssssessssss sessions = 0 0 (See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) Amount of Additions 0 0 (See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTA change to formula for Replacement Construction). ee STC Bulletin No. 3 of 1997 for 2023 Capped Value = (2022 Taxable Value - Losses) X CPI + Additions ’ = ( 0 x 0 yX 1.050 + 0 =__ 0 ByBofR 2023 Capped Value = 900 Complete Section 2 if the B of R changes Assessed Value. SECTION 2 : By Assessor ByBofR 2023 Assessed Value 0. 900 2023 Tentative SEV = 2023 Assessed Value X 2023 Tentative Equalization Factor = 900 X _ 1.000 =_ 90 ByBofR 2023 Tentative SEV = 900 2023 Tentative Taxable Value is the lesser of the 2023 Capped Value or the 2023 Tentative SEV.
Page 16
2024 REAL Summer PORE 203260031010 FIRST.CLASS : U.S. POSTAGE FORT GRATIOT CHARTER TowNship © OPErlY Addross: 3917 HITCHINGS ST PAID [EGAL DESCRIPTION PORT HURON, MI W 283.56" OF LOT 100 GRATIOT CENTRE HARRINGTONS PERMIT NO. 876 SUBDIVISION ACCORDING TO THE PLAT RECORDED IN LIBER 2 OF PLATS PG 17 ST CLAIR COUNTY RECORDS Taxes based upon Taxable Value. 1 mill SPLIT ON 02/17/2021 WITH 20-326-0031-311, 20-326-0032- equals $1.00 per $1000 of Taxable Value. 020, 20-326-0031-000 INTO 20-326-0032-301, 20-326-0032- Amounts with no millage are either Special 320, 20-326-0032-330, 20-326-0031-312, 20-326-0031-320, 20- Assessments or other charges. 326-0031-330, 20-326-0031-010, 20-326-0032-021, 20-326- [Es tra i = TAXI DETAILE Vs Ca bi 74 COUNTY OP 5.31530 1,237.30 Taxable Value 232,782 7A STATE ED 6.00000 1,396.69 State Equalized Value: 269,500 74 RESA SPECED 2.30200 535.86 P.R.E. %: 100.0000 JARESAINTERED | © (0.19280 44.88 Class: RESIDENTIAL-IMPRO 74 RESA VOC ED 0.92080 214.34 ; 74010 SCH OP 18.00000 EXEMPT Mort Code: JASTo Sen DET ns eos School: 74010 PORT HURON AREA 74010 SCH SINK 1.00000 232.78 The taxes on bill will be used for governmental operations for the following fiscal year(s): County: 01/01/24 - 12/31/24 TuplCly: 01/01/24 - 12/31/24 School: 07/01/24 - 06/30/25 State: 10/01/24 - 09/30/25 Does NOT affect due date or amount DUPUIS LAWRENCE P/ PATRICIA L HX aA 3917 HITCHINGS ST Admin Fee 42.71 fi FORT GRATIOT MI 48059 TOTAL AMOUNT DUE $4,314.44 Hijjftegieedglpyeifigppedifiipe i die ied COPY OF TAX BAIS PARCEL 1S ATIAGHeD TO BolT SEPERATED SY ROAD EAE MENT,
Page 17
Cr EA wer Pomy# 203260091010 FORT GRATIOT CHARTER TOWNSHIP ZL vinter Properly # 20-326-0031.010 Te 3720 KEEWAHDIN ROAD 3 Property Address: 3917 Hi SST U.S. POSTAGE FORT GRATIOT, MI 48059-3309 FORT GRATIOT CHARTER TOWNSHIP PAID LEGAL DESCRIPTION PORT HURON, MI W 283.56' OF LOT 100 GRATIOT CENTRE HARRINGTONS PERMIT NO. 876 : SUBDIVISION ACCORDING TO THE PLAT RECORDED IN LIBER 2 OF PLATS PG 17 ST CLAIR COUNTY RECORDS Taxes based upon Taxable Value. 1 mill SPLIT ON 02/17/2021 WITH 20-326-0031-311, 20-326-0032- equals $1.00 per $1000 of Taxable Value, 020, 20-326-0031-000 INTO 20-326-0032-301, 20-326-0032- Amounts with no millage are either Special 320, 20-326-0032-330, 20-326-0031-312, 20-326-0031-320,20- pgsessments or other charges. 2024 REAL Winter 326-0031-330, 20-326-0031-010, 20-326-0032-021, 20-326- HESCRIPTION MILUAGE AMOUNT: RETURN THIS'PORTION WITH PAYMENT 74 DRUGS 0.55980 130.31 Taxable Value 232,782 74 SENIORS 0.79830 185.82 State Equalized Value: 269,500 Property Assessed To: 74 LIBRARY 1.20000 279.33 P.R.E. %: 100.0000 7A CNY ROADS 0.24950 58.07 Class: RESIDENTIAL-IMPRO DUPUIS LAWRENCE P/ PATRICIA L 74 PARKS 0.49440 115.08 So 7 74 EMS 0.50000 116.39 £ Jado Fo Vins School: 74010 PORT HURON AREA Mier: 02/14/2025 20TWP OP 0.68640 159.78 Additional Interest and Fees Apply 20 FIRE 3.31410 771.46 OPERATING FISCAL YEARS 20 FIRE CAP IMP 0.58700 136.64 The taxes an bill will be used for governmental Property #: 74- 20-326-0031-010 20 POLICE 2.50000 581.95 operations for the following fiscal year(s): ; 20 LIGHT LARGE 0.17300 40.27 County: 01/01/24 - 12/31/24 Pogesty Aduisies A AL LITEREHG 20 BWATC 0.60680 141.25 Rpg 01/01/24 - 12/31/24 This tax is due by: 02/14/2025 74 VETERANS 0.10000 23.27 School. 07/01/24 - 06/30/25 \ 20 REFUSE 0 10/01/24 - 09/30/25 TOTAL AMOUNT DUE: $3,504.57 a eno Stats /01/ 30) ast Does NOT affect due date or amount L eT DUPUIS LAWRENCE P/ PATRICIA L Jes iy 3917 HITCHINGS ST min Fee FORT GRATIOT MI 48059 Interest TOTAL AMOUNT DUE $3,594.57 dll dbp ibe pn phd pe IRE
Page 18
RECEIVED IAN 07 2024 LAREN Di MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON I. BROWN, DPA GOVERNOR LANSING preeTen 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 MLL Last Name/Company Name LAURENCE DU PUI Mailing Address (No., Street, P.O. Box or Rural Route) 3917 H/meHNGS GT City or Town State ZIP Code i FORT GRATIOT M| 48059 Telephone Number Fax Number 4/0 (50-2754 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) [pd vu puis @ TAHO0-CoM Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information I First Name M.L 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 e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] ves* [] No appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Page 19
STATE OF MICHIGAN
CRETCHEN WHITER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
LANSING
DIRECTOR
Section 4: Issues Being Appealed (chook all that apply)
[0 True Cash and Taxable Value
{0 Poverty Exemption
J] Taxable Value Only (calculation)
{J Disabled Veterans Exemption
[| 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
THIS
VERT sMAIT DRRCCL HAS
NO (BSEAPLE CAND, T7
LIES
100% INA Coorty ROPD
EASEMENT ANP THE Re€cr
IN
A Foon DIAN,
ZL WEMT
70 THE Bopasr
OF REWCw
IN 2002 AND They
Fsieren
A on
VALE (SEE amAtEp), 3 ay
R Emer.
on
1Z2z/24 wTTh
A RCW pRVEW KP
2
T,
Bills Cpr on 74) ) RHE ERA Bil
whS READY DIERDLE,
THIS SHAM PARCOL
15 RAED
J MY Mad BSUENEE. BUT
STAERATED
By ROPD EREMENT co T (ow) NOT CopEne
DpRCRNS; So
T
pLsoF EEO&ED
5 prAp ASE MENTS,
TELE
§
GugpRLY
NO
VALUE AND Stop RE Cons10 ERED
JET a MY Tes donee aN
S YEAS
rh JRA ASE MENTS
|
MD Jes F will py ORE 14AR TRNRE VALUE oF PRopTY, THANK Yo,
Section 6: Jurisdictional Issues
Year(s) you are appealing:
C
z0z3 / 206 24
/
Did you protest the assessment at a Board of Review (BOR)? [MN] Yes
O No
if Yes, check which BOR you attended AND attach the BOR decision: [] March
Jr. July
a December
If No, check the applicable reason(s):
Not required to attend
Xx
B Assessment Change Notice was not received by Petitioner NTC
Ere"
Z OR *
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 20
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels.
Parcel tdentification Number:
74~ 20-320 0032-330
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Resign
Timber-Cutover
Developmental
Utility
(check one)
0
Current Assessed Valye
(also known as Statd Equalized Value) as established by the BOR:
900.00
Current Taxable Valug
as 80.0 by the BOR:
9500.00
What do you believe is EM ool {also known as True Cash Value)?
4
Multiply the True ge by .5 Fa] enter here. This is your contention of Assessed Value.
lo
If you believe the hi 0 00 from your contention of Assessed Value, enter your contention of Taxable Value.
s0
Section 8: Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunai*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
m]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utllity
(check one)
What do you believe is the property’s classification?
Real
Personal
(check ong)
a
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 21
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Fee Information
Does the subject property have a Principat Residence Exemption of at least 50% as of the date of the filing of this petition?
1 ves
id No
Are you appealing ONLY the deniat of a Poverty Exemption or Disabled Veterans Exemption?
[mn] Yes ji 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 Taxabfe Value in contention will be used to determine your filing fee, plus
$25.00 wilt be added for each additional parcel being appealed, not to exceed a total flling fee of $1,000.
If your property is residential property {see MCL 206.762) and
the State Equalized Value or Taxable Value in contention ls:
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 hot qualify for Small Claims, Therefore, an Entire Tribunal petition must be filed.
Signature *Required
Petitioner
dnAttorney/Authorized
Reprepantative’s Signature:
Isl
|
f [3
1
bYPage 22
+ APPROVED JuL 19 22 DUPUIS LAWRENCE P/ PATRICIA L 3917 HITCHINGS ST FORT GRATIOT MI 48059 Re: July Board of Review Change Notice 20-326-0032-330 VAC HITCHINGS ST - Dear Property Owner: On Jul 19,2022 , the July Board of Review made the following correction to the assessed, capped and * taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable Reason 2022 + 7,400 < 7,644 7400 < 2022 0 < 7,644 0 <10, CLRCL ER 22 Principal Residence Exemption: ~~ 0.0000 Principal Residence Exemption: 0.0000 - 2021 7,400 < 4,992 7400 < 2021 0< 4,992 0 <10, CLRCER 21 Principal Residence Exemption: ~~ 0.0000 07/19/2022 - THE 2022 JBOR DECIDED TO HEAR THIS PETITION, A CLERICAL ERROR.THE PARCEL HAS A DRAIN EASEMENT OF 100' ES, GIVING A POSTAGE SIZED STAMP AREA THAT COULD BE CONSIDERED BUILDABLE, DEPENDANT ON THE SETBACKS.AFTER CAREFUL CONSIDERATION THE JBOR DECIDED TO GRANT THE CLERICAL ERROR AND SET THE VALUE AT NO VALUE FOR THIS PARCEL FOR CURRENT YEAR AND 1 YEAR PRIOR. The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 30 days of the date of this notice. To appeal to the Michigan Tax Tribunal:
Page 23
) . ¥ ‘Assessment Year: 2022 ve / Petition/Docket #: J22-009 Michigan Department of Treasury 4031 (Rev. 04-10) July/December Board of Review Affidavit Issued under authority of P.A. 206 of 1893. Filing is mandatory. Form L-4035a (3128) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. (MCL 211.53b (1). " Distribute copies of this form to the Taxpayer, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Please retain a copy on file at the local unit. PART A: IDENTIFICATION Owner 3 Parcel Number DUPUIS LAWRENCE P/ PATRICIA L 74-20-326-0032-330 Street Address Property Type 3917 HITCHINGS ST 402 City State ZIP Code School FORT GRATIOT : MI 48059 | PORT HURON AREA SCHOOL DIST Property Address Class VAC HITCHINGS ST 402 PART B: ADJUSTMENTS Item or Taxing Authority Note or Millage Qriginal Adjusted Difference FORT GRATIOT TOWNSH Assessed Value JBOR 7,400 0 -7,400 Taxable Value 07/19/2022 7,400 0 -7,400 P.R.E. 0.00 % 0.00 % 0.00 9 Property Class 402 School District 74010 Classification Ad Valorem TOTALS Reason/Justification for change (see definitions on page 2 and the current year's State Tax Commission Bulletin regarding appeal procedures): 1 Poverty/Vet. Exemption Granted [1 Homeowner's Principal Residence Exemption [J Qualified Agricultural Exemption [Sei Error including the Reversal of a'Taxable Value Uncapping [IMutuat Mistake of Fact [I Poverty/Vet. Exemption Denied
Page 24
“APPROVED JUL 19 202 DUPUIS LAWRENCE P/ PATRICIA L 3917 HITCHINGS ST FORT GRATIOT MI 48059 Re: July Board of Review Change Notice 20-326-0032-330 VAC HITCHINGS ST - Dear Property Owner: On Jul 19,2022 , the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable Reason 2022 7,400 < 7,644 7,400 < 2022 0< 7,644 0 <10, CLRCL ER 22 Principal Residence Exemption: 0.0000 Principal Residence Exemption: 0.0000 2021 7,400 < 4,992 7400 < 2021 0< 4,992 0 <10, CLRC ER 21 Principal Residence Exemption: ~~ 0.0000 Principal Residence Exemption: 0.0000 07/19/2022 - THE 2022 JBOR DECIDED TO HEAR THIS PETITION, A CLERICAL ERROR. THE PARCEL HAS A DRAIN EASEMENT OF 100' ES, GIVING A POSTAGE SIZED STAMP AREA THAT COULD BE CONSIDERED BUILDABLE, DEPENDANT ON THE SETBACKS.AFTER CAREFUL CONSIDERATION THE JBOR DECIDED TO GRANT THE CLERICAL ERROR AND SET THE VALUE AT NO VALUE FOR THIS PARCEL FOR CURRENT YEAR AND 1 YEAR PRIOR. The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 30 days of the date of this notice. To appeal to the Michigan Tax Tribunal:
Page 25
en Ioan Department of Treasiy
{
Assessment Year:
2021
PF
.
.
ia
July/December Board of Review Affidavit
c
Issued under authority of P.A. 206 of 1893, Filing is mandatory.
Petition/Docket#:
J22-010
It has been brought to the attention of the assessor that a clerical error or mutual mistake of fact or other specific errors relative to the correct assessment have been
made in the assessment of property which is within your collecting jurisdiction. The authority for correction of this error is stated in the General Property Tax Laws of
the State of Michigan, 211.563b. OR the taxpayer has requested a poverty exemption under 211.7u. OR the taxpayer has requested a Qualified Agricultural Property
Exemption for the current year, which has been denied by the assessor OR the taxpayer has previously been denied by the assessor OR the taxpayer has
requested a Homeowner's Principal Residence Exemption that was not on the assessment roll the current year and/or the three (3) previous years, but was not
denied by the assessor, the County or the Department of Treasury OR the assessor has determined that a taxable value uncapping should be revised as provided
by MCL 211.27a(4)
Form L-4035a (3128) must be completed by the Board of Review and made a part of the Board of Review records whenever
a change is made to an individual
parcel of property which causes a change in Taxable Value.
The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. (MCL 211.53b (1).
"Distribute copies of this form to the Taxpayer, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities.
Please retain a copy on file at the local unit.
PART A: IDENTIFICATION
Owner
Parcel Number
DUPUIS LAWRENCE P/ PATRICIA L
74-20-326-0032-330
Street Address
Property Type
3917 HITCHINGS ST
402
City
State
ZIP Code
School
FORT GRATIOT
:
MI
48059
| PORT HURON AREA SCHOOL DIST
Property Address
Class
VAC HITCHINGS ST
402
PART B: ADJUSTMENTS
Item or Taxing Authority
Note or Millage
Original
Adjusted
Difference
FORT GRATIOT TOWNSH
Assessed Value
JBOR
7,400
0
-7,400
Taxable Value
07/19/2022
7.400
0
-7,400
P.R.E.
0.00 %
0.00 %
0.00 ¢
Property Class
402
School District
}
:
74010
Classification
Ad Valorem
TOTALS
Reason/Justification for change (see definitions on page 2 and the current year's State Tax Commission Bulletin regarding appeal procedures):
1 Poverty/\Vet. Exemption Granted
[I Qualified Agricultural Exemption
Od Mutual Mistake of Fact
Homeowner's Principal Residence
Clerical Enon cluding the Reversal of
5
3
Od Exemption
[RY EE
Uncapping
[I Poverty/Vet. Exemption DeniedPage 26
LH HH COUNTY OF ST.CLAIR SE i Office of the Treasurer KELLY M. ROBERTS-BURNETT MOLLY CROREY Treasurer Deputy Treasurer Lawrence & Patricia Dupuis 3917 Hitchings St. Fort Gratiot MI 48059 RE: Parcel # 20-326-0032-330 The Fort Gratiot December Board of Review adjusted the taxable and assessed value on the above parcel for tax year 2023. This has resulted in an increase of taxes for that year. Please find enclosed the corrected bill detailing the taxes owed, and the corresponding worksheet with the breakdown of taxes. Make your check payable to St. Clair County Treasurer. If you have questions regarding the billing, please contact St. Clair County Treasurer's Office at (810) 989-6915. If you have questions about the Board of Review please contact the assessor at Fort Gratiot Township. Sincerely, KY lee Hoskins Kylee Hoskins St. Clair County Treasurer's Office
Page 27
Michigan Department of Treasul * 4031 (Rev. 522) ° v Assessment Year: __ 2024 July/December Board of Review Affidavit ei Issued under authority of P.A. 206 of 1893, Filing is mandatory. Petition/Docket #: D24-004 The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. . PART A: IDENTIFICATION Owner Name DUPULS LAWRENCE P/ PATRICIA L Owner Street Address City State ZIP Code 3917 HITCHINGS ST FORT GRATIOT MI | 48059 Parcel Number Property School District Property Classification 74-20-326-0032-330 PORT HURON AREA SCHOOL 402 Properly Street Address City State ZIP Code VAC HITCHINGS ST FORT GRATIOT MI 48059 " PART B: ADJUSTMENTS » . Item or Taxing Authority Note or Millage Original Adjusted Difference FORT GRATIOT TOWNSH Assessed Value DBOR 0 9200 900 Taxable Value 12/10/2024 0 900 900 P.R.E. 0.00 % 0.00 % 0.00 9, Property Class 402 School District 74010 Classification Ad Valorem ’ TOTALS Reason for change (see instructions on page 2): Poverty Exemption | Qualified Agricultural Exemption Jv] Disabled Veterans Exemption Od Qualified Forest Exemption [Ee velopment Poperty Pl auaiified Error Explanation: MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR 12/10/2024 THE DBOR DECIDED TO HEAR THIS PETITION TO CORRECT THE LAND, ADDING THE DRAIN EASEMENT OF 0.727 ACRE LEAVING 0.096 ACRE OF TV LAND PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS
Page 28
Michigan Department of Treasury L-4035a 3128 (Rev. 11-13) 5 20-326-0032-330 2024 Taxable Value Calculations Worksheet Parcel No. 20-325-0092-3%0 ‘Issued under authority of P.A. 206 of 1893, Filing Is mandatory. Petition No. _D24.004 This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record whenever a change is made to an individual parcel of property which causes Taxable Value to change. Complete Section 1 if the B of R changes Capped Value. SECTION By Assessor ByBofR 2024 Final Taxable Value as set by Assessor, Board of Review or Michigan Tax Tribunal (Enter number into column labeled "By Assessor.")..................... = 0 900 AMOUNE Of LOSSES .....vouiiriircireiieeeee se e ese sernen = 0 0 (See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) AMOUNt Of AdTItIONS ....c..ovviiiiiiieiiece eee seen = 0 0 (See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for change to formula for Replacement Construction). 2024 Capped Value = (2023 Taxable Value - Losses) X CPI + Additions = ( 900 z 0 yX __ 1.050 + 0 = 945 By B of R 2024 Capped Value = 900 Complete Section 2 if the B of R changes Assessed Value. SECTION 2 By Assessor ByBofR 2024 AsSESSEA VaIUE ovis = 0 900 2024 Tentative SEV = 2024 Assessed Value X 2024 Tentative Equalization Factor = 900 X 1.000 a 900 By B of R 2024 Tentative SEV = 900 2024 Tentative Taxable Value is the lesser of the 2024 Capped Value or the 2024 Tentative SEV. “2.5
Page 29
Michigan Department of Treasu E 4031 (Rev, Go:22) i Assessment Year: _ 2023 July/December Board of Review Affidavit 1843812024 QUEER Issued under authority of P.A. 206 of 1893, Filing is mandatory. Petition/Docket #: D24-003 The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name DUPUIS LAWRENCE P/ PATRICIA L [Owner Street Adaress City State ZIP Code 3917 HITCHINGS ST FORT GRATIOT MI | 48059 Parcel Number Property School District Property Classification 74-20-326-0032-330 PORT HURON AREA SCHOOL |402 Property Street Address City State ZIP Code VAC HITCHINGS ST FORT GRATIOT MI 48059 © PART B: ADJUSTMENTS . i i tem or Taxing Authority Note or Millage Original Adjusted Difference FORT GRATIOT TOWNSH Assessed Value DBOR 0 900 900 Taxable Value 12/10/2024 0 900 900 P.R.E. 0.00 % 0.00 % 0.00 9, Property Class 402 School District 74010 Classification Ad Valorem | TOTALS Reason for change (see instructions on page 2): 1 Poverty Exemption [Javalified Agricultural Exemption J] Disabled Veterans Exemption ] Qualified Forest Exemption HE Poperty 7 auaiified Error Explanation: MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR 12/10/2024 THE DBOR DECIDED TO HEAR THIS PETITION TO CORRECT THE LAND, ADDING THE DRAIN EASEMENT OF 0.727 ACRE LEAVING 0.096 ACRE OF TV LAND PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS
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Michigan Department of Treasury 3128 (Rev. 11-13) Parcel No. 2023 Taxable Value Calculations Worksheet Issued under authority of P.A. 206 of 1893. Filing is mandatory. L-4035a 20-326-0032-330 Petition No. _D24-003 This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record whenever a change is made to an individual parcel of property which causes Taxable Value to change. Complete Section 1 if the B of R changes Capped Value. SECTION i By Assessor By B of R 2023 Final Taxable Value as set by Assessor, Board of Review or Michigan Tax Tribunal (Enter number into column labeled "By AsSeSSOL.")......c.covvveeeans = 0 900 AMOURE OF LOSSES rrvvevoreeesse seers sessseesesseseseeeesessesssseesse esses = 0 0 (See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) Amount of Additions si = 0 0 (See pages 6-11 of STC Bulletin change to formula for Replacement Construction). 2023 Capped Value = (2022 Taxable Value - Losses) X CPI = 0 0 yX__ 1.080 4 ee STC Bulletin No. 3 of 1997 for + Additions 0 = ___“Y ByBofR 900 2023 Capped Value Complete Section 2 if the B of R changes Assessed Value. SECTION 2 By Assessor By BofR 2023 Assessed Value .... 0. 900 2023 Tentative SEV = 2023 Assessed Value X 2023 Tentative Equalization Factor = 900 X 1.000 = 900 By B of R 2023 Tentative SEV = 900 2023 Tentative Taxable Value is the lesser of the 2023 Capped Value or the 2023 Tentative SEV.
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DUpPVIS 39/7 H/TCHINGS FORT GRAT/OT, MI 450579 MICH GAN TR D.0.B0X 30 LANSING MI