02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.75a54170-a1e6-47bd-ab80-eca101e7109b.pdf
Robert L Racey, Petitioner V Township Of Leelanau, Respondent · 25-002464-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Robert M.I. L Last Name/Company Name Racey Mailing Address (No., Street, P.O. Box or Rural Route) 14351 N. Cathead Bay Drive City or Town Northport State Michigan ZIP Code 49670 Telephone Number 2319460700 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bobnsu5052@comcast.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Andrew M.I. K. Last Name Shotwell Firm Name (if any) Smith & Johnson, Attorneys, PC Address (No., Street, P.O. Box or Rural Route) 534 E. Front Street PO Box 705 City or Town Traverse City State Michigan ZIP Code 49685-0705 Telephone Number 231-946-0700 Fax Number E-mail Address ashotwell@smith-johnson.com Section 3: Subject Property Information Parcel Identification Number: 45-008-430-010-00 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 14351 N. Cathead Bay Drive Northport
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49670 Taxing Authority: Township Of Leelanau (LEELANAU) County: Leelanau Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal Taxing Authority erroneously denied the Principal Residence Exemption (PRE) under MCL 211.7cc and 211.7dd. Petitioner recently executed a deed with respect to the subject property to their son, reserving an enhanced life estate (often referred to as a "lady bird" deed). Petitioner is and always has full control over the property and all ownership rights until the death of both husband and wife, at which time the subject property will pass to their son. The Assessor erroneously believed the transfer was immediately to the Petitioner's son, and wrongfully denied the PRE. Section 6: Jurisdictional Issues List the year(s) denied: 2022, 2023, 2024, 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: May 14, 2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Andrew K. Shotwell /s/