2025.08.25 Petition - Fewless.pdf
Kristopher Fewless, Petitioner V City Of Manistee, Respondent · 25-003225-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA 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. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *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. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County 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. Kristopher T Fewless PO Box 416, 2226 Merkey Road Manistee MI 49660 Ross K Bower II Okemos MI 48864 Merkey Rd., Manistee, MI 49660 (5151-314-225-01) City of Manistee Manistee Fahey Schultz Burzych Rhodes PLC 4151 Okemos Road 517-381-0100 rbower@fsblraw.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended AND attach the BOR decision: March July December If No, check the applicable reason(s): 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 Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: MCL 211.53b(6)b-Mutual Mistake of Fact. See attached July Board of Review change notice. 2024
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) 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? 5151-314-225-01 796,900 796,900 555,400 277,700 277,700
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes 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 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 qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. /s/Ross K. Bower (P70574)
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THIS
IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended.
This is a model assessment notice to be used by the local assessor.
FROM: CITY OF MANISTEE
PARCEL IDENTIFICATION
MOLLY WHETSTONE, CITY ASSESSOR
PARCEL NUMBER:
5151-314-225-01
70 MAPLE ST
MANISTEE MI 49660
PROPERTY ADDRESS:
MERKEY RD
MANISTEE, MI 49660
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
PRINCIPAL RESIDENCE EXEMPTION
FEWLESS KRISTOPHER
% Exempt
As "Homeowners Principal Residence":
100.00%
2226 MERKEY RD
% Exempt As "Qualified Agricultural Property":
00%
MANISTEE MI 49660
% Exempt
As "MBT Industrial Personal”:
.00%
% Exempt As "MBT Commercial Personal”:
00%
Exempt As "Qualified Forest Property™:
| Yes
[X]
No
Exempt As "Development Property":
[Hl] Yes
No
LEGAL DESCRIPTION:
W 1/2 NW 1/4, EXC N 48.5 RDS OF W 61 RDS, ALSO EXC COM 300 FT N OF SE COR, S 300 FT,
W 425 FT, NE'LY TO POB. ALSO
EXC COM NW COR SD SEC, TH E 1006.12 FT TO POB, TH E 330.78 FT, TH S462 FT, TH W 328.71 FT, TH N 462 FT TO POB. 55.53
A*M/L SEC 14 T21N R17W{[SALE(87) 3494 095 (93) 600 1571 0220 (94) 1593 0915, 3593 0917, 1595 0050 (98) 1666 0239
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
402
Residential
PRIOR YEAR'S CLASSIFICATION:
402
Residential
The change in taxable value will increase/decrease your tax bill for the 2025
PRIOR AMOUNT
CURRENT TENTATIVE
CHANGE FROM
year by approximately:
$-22818
YEAR:
2024
AMOUNT YEAR:
2025
ROR TEAR 1D
1. TAXABLE VALUE:
796,900
277,700
-519,200
2. ASSESSED VALUE:
796,900
277,700
-519,200
3. TENTATIVE EQUALIZATION FACTOR:
1.000
pie
4. STATE EQUALIZED VALUE (SEV):
796,900
277,700
-519,200
5. There WAS or WAS NOT a transfer of ownership on this property in2024
WAS NOT
6. Assessor Change Reason:
The 2025 Inflation rate Multiplier is: 1.031
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
Phone:
Email Address:
MARLENE WHETSTONE
(231) 398-2802
MWHETSTONE@MANISTEEMI.GOV
March Board of Review Appeal Information. The board of review will meet at the following dates and times:
THE BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 10, 2025 FROM 3 TO 9 AND TUESDAY, MARCH 11, 2025 FROM 9 TO
3. BOARD OF REVIEW WILL MEET IN THE 3RD FLOOR COUNCIL CHAMBERS AT CITY HALL, 70 MAPLE ST., MANISTEE MI. THE
ASSESSOR WILL BE AVAILABLE TO DISCUSS YOUR ASSESSMENT AND RESOLVE ANY ISSUES BEFORE THE FIRST TUESDAY
FOLLOWING THE FIRST MONDAY IN MARCH BY CALLING 231-398-2802, IN ORDER TO PROCESS ASSESSOR IS ASKING TO
BE CALLED BY MARCH 3, 2025.
IT IS HIGHLY RECOMMENED THAT YOU MAKE AN APPOINTMENT TO APPEAR BEFORE
MARCH BOARD OF REVIEW. TO MAKE AN APPOINMENT, PLEASE CALL 231-398-2802. APOINTMENTS WILL BE TAKEN FIRST.
YOU MAY PROTEST BY MAIL TO THE ABOVE LISTED ADDRESS MUST BE RECEIVED BY MARCH 7,2025, NOT YOUR
POSTMARK. PLEASE NOTE WRITTEN APPEALS WILL NEED TO SEND IN A COMPLETED L-4035 FORM. PLEASE CHECK YOUR
PRINCIPAL RESIDENCE EXEMPTIONS AND MAILING ADDRESSES!Page 6
2025 JULY BOARD OF REVIEW Change Notice Jul 22, 2025 FEWLESS KRISTOPHER PO BOX 416 MANISTEE, MI 49660 Re: July Board of Review Change Notice To — iE 51-314-225-01 Dear Property Owner: On Jul 22, 2025 , 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 2024 796,900 190,681 796,900 2024 796,900 190,681 796,900 Principal Residence Exemption 100.0000 Principal Residence Exemption 100.0000 Reason Adjustment Type: MCL 211.53b(6)b - MUTUAL MISTAKE OF FACT The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with the MTT that can be obtained from their website: h //www.michigan.gov/taxtrib TT If you have any questions regarding the above changes, please do not hesitate to contact us a231) 398-2802 Sincerely CITY OF MANISTEE Board of Review JBOR CHG NOTICE (GENERIC) (Rev. 01-07)