01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.beace6fa-d8f0-4ee4-9591-ad5838386541.pdf
Zaremba Holdings LLC, Petitioner V Township Of Gerrish, Respondent · 25-003164-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Organization First Name M.I. Last Name/Company Name Zaremba Holdings, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 20055 Westview Dr. City or Town Northville State Michigan ZIP Code 48167 Telephone Number 989-799-5000 Fax Number E-mail Address abalzer@shinnerscook.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Andrew M.I. Last Name Balzer Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 5195 Hampton Place City or Town Saginaw State Michigan ZIP Code 48604 Telephone Number 989-799-5000 Fax Number E-mail Address abalzer@shinnerscook.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 139 Pine Bluffs Road
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Roscommon Michigan 48653 Taxing Authority (City or Township) Township Of Gerrish (ROSCOMMON) County Roscommon Section 4: Issues Being Appealed (check all that apply) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The subject property was conveyed from the Kathleen M. Bruce Qualified Principal Residence Trust u/a/d November 25, 2008 to Stephanie M. Zaremba on November 14, 2023. Respondent Township agrees this conveyance was exempt from uncapping pursuant. Stephanie M. Zaremba then conveyed the subject property to Petitioner (Zaremba Holdings, LLC). Respondent Township denies that this second conveyance is exempt from uncapping pursuant to MCL 211.27a(7)(m), because "the exemption for commonly controlled entities only applies if a business purpose exists." Here, a business purpose does exist because Zaremba Holdings, LLC leases the subject property to Kathleen Bruce for $8,000 per month. Therefore, a business purpose exists, and the second conveyance should also be exempt from uncapping pursuant to MCL 211.27a(7)(m). Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 and 2025 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: July If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 004-480-025-0000 Classification of Property: Real Residential
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 774100 Current Taxable Value as established by the BOR: 709431 What do you believe is the fair market value (also known as True Cash Value)? 1548200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 774100 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 414070 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Andrew J Balzer