05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.7f3b07c1-b22d-4cbd-93d3-6b31c093a90e.pdf

Courser Community Center Inc, Petitioner V Township Of Rolland, Respondent · 24-003423-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003423

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Rolland (ISABELLA)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Denise

M.I.

M

Last Name

Hall

Firm Name (if any)

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

5887 Schafin Drive

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

989-644-3413

Fax Number

E-mail Address

denise_equitya@yahoo.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

This abandoned school property was transferred from Mr Courser to the Courser

Community Center in 2021 , with the intention to refurbish the building and turn it into a

community center. They obtained their 501c3 and applied for exemption. It was granted

and continued through the 2022 assessment/tax year. It was assessed on the 2023 roll

when the township saw no movement toward using it for the charitable intentions. The

2023 non-exempt status was not appealed.

Since 2021 the building has fallen into even more disrepair and there has been little or

no movement to make it usable. The organization has not been occupying or using the

building for their charitable mission and cannot predict when the situation will change.

The Township decided to continue assessing the parcel on the 2024 assessment roll for

this reason.

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 

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? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended:

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

List the date the BOR denied 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 exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

2023, 2024 - 2023 not appealed - 2024 appealed to MBOR

List the date the exemption was denied:

1/01/2023

What statutory section did Petitioner request the subject property be exempt?

211.7o

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

12-050-32-041-00

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

62600

Current Taxable Value as established by the BOR:

55650

What do you believe is the fair market value (also known as True Cash Value)?

125200

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

62600

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Denise M Hall

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