Suigussaar.pdf

Arnold J Suigussaar, Petitioner V Michigan Department Of Treasury, Respondent · 25-003781-TT

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RECEIVED 

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NOV.05 2025 

Sat 

MICHIGAN TAX TRIBUNAL 

t 

Principal Residence Exemption Denial 

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Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 Smait Claims Petition, if applicable. If you do not submit this 

document, you may he placed in default, 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Arnold 

J 

Suigussaar 

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

50 Counts Cove Ct. 

City or Town 

State 

ZIP Code 

Holland 

Mi 

49424 

Telephone Number 

Fax Number 

616-283-8858 

nla 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

suigussaar@sbceglobal.net 

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

1 

First Name 

i. 

Last Name 

n/a 

n/a 

[n/a 

Firm Name {if any) 

Address {No., Street, ¥.0. Box or Rurai Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter uniess you want MTT to send all correspondence via e-mail) 

TranInfo:4606 

 26070386-1 

11/03/72 

Chit: 

2810 

Amt: $75.00 

5 

ID: 

ARNOLD SUTGUSSAAR

FCTOR 

EWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

Section 3: Subject Property information 

Parcei identification Number: 

53-013-011-006-05 

How many 

if you are appealing more than one parcel, are they contiguous or adipining? 

parcelsareyou | [] vest 

[J Not 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

4 

**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaultad, 

i 

Property Address (No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

3536 E. Beyer Rd, Fountain, Ml 49410 

Taxing Authority (City or Township) 

County 

Sherman Township 

wviason 

Classification of Property: 

Agricultural 

Commercial 

Industrial Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

EH 

Section 

4: Check which of the folic 

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1 

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[fi Principal Residence Exemption 

i J Qualified Agricultural Exemption 

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Section 5: Explain the Reason for this Appeal 

This appeal is to waive the interest in the amount of $391.39 on the 2024 property taxes. 

The reason for the appeal is that the property was never claimed as a Principal 

Residence, a mistake was made in the classification of the home so properly taxes were 

billed incorrectly. The taxes were paid as billed but a past due notice was received with 

an interest penalty when it was discovered that we were claiming our Holland address as 

our primary residence. 

We agree to pay the full amount of property tax due for a non-primary residence but 

disagree that the classification error is our responsibility and thus request a waiver of the 

interest penalty. 

SOCUCH ©! 

UMISKICUONA! ISSUCS 

List the tax year(s} denied: 

A 

2024 

indicate who denied the exemotion under appeal: 

Assessor County Treasurer or Equalization Michigan Dept. of Treasury July Board of Raview December Board of Review Other

=i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSIRT 

DIRECTOF 

Fee Information 

T 

1 

i 

ing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

{the filing of this petition. 

{ 

Signature required 

w 

All 

Ss 

thorized Representative’s Signatuie: 

i

5847 (Rev. 04-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

October 21. 202 

Arnold & Diane Sulgussaar 

50 Countys Cove Ct 

Holland, Mi 48424 

Parcel ID: 53-013-011-006-Uz 

Owes). Armoid & Diane Suigussaai 

Tax Year(s): 2024, 2025 

File No: WI-1463 

Notice of Waiver Interest Denial 

Dear Arnold & Diane Suigussaar. 

Under authority of Subsection 211.7cc(8) of Public Act 206 of 1893, as amended, an assessor may 

request the waiver of interest charged as the result of a Principal Residence Exemption (PRE) 

Treasury (Treasury) may waive the interest if it is a result of an assessor's classification error, an 

assessor's failure to rescind the exemption after the owner requested in writing that the exemption 

be rescinded or some other assessor error. 

An Assessor's Affidavit to Waive PRE Denial Interest was received for the above listed parcel and 

has been reviewed by Treasury. Based on the information we received, it has been determined 

that insufficient documentation was submitted to show that an assessor's error occurred as 

required by MCL 211.7cc(8). Therefore, the interest that accrued as a result of the PRE denial 

for the 2024 and 2025 tax years shall not be waived. The owner is responsible for the total 

amount owed. 

This is Treasury's final decision in this matter under MCL 211.7cc(8) of the General Property Tax 

Act. If you disagree with all or a part of this final decision, you may file your petition with the small 

claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone 

517-335-9760) by completing a Michigan Tax Tribunal form (available online at 

www. michigan.gov/taxtrib) and paying the required filing fee. Your appeal must be submitted to the 

Michigan Tax Tribunal within 35 days of this decision in accordance with MCL 211.7cc(13).

Michigan Department of Treasury 

4813 (Rev. 03-18) 

Assessor's Affidavit to Waive Principal Residence Exemption (PRE) Denial Interest 

Issued under authority of Public Act 206 of 1893. 

The assessor shall not submit this affidavit if there is no assessor error that would justify waiver of the interest. This Affidavit 

must be completed and certified by the assessor and all of the appropriate documents must be attached in order for the Department 

of Treasury (Treasury) to consider waiving interest on a corrected or supplemental tax bill. 

Treasury is not required to waive interest. 

Treasury will consider interest waivers only for errors detailed in Subsection 8 of MCL 211.7cc. Use a separate form for each property tax 

identification number. 

PART 1: PROPERTY INFORMATION — Attach a copy of the letter from the property owner requesting the walver. 

Property Tax Identification Number 

53-013-011-006-05 

Street Address 

County 

3535 E. Beyer Rd 

i 

Mason 

Township or City Name (Check appropriate box, write in name) 

ZIP Code 

[X]township 

[city 

Y au\O 

Owner's Complete Name (First, Middle, Last) 

Owner's Daytime Telephone Number 

Arnold Jaan Suigussaar 

(616) 283-8858 

Co-owner's Complete Name (First, Middle, Last) 

Co-owner's Daytime Telephone Number 

Diane Theresa Suigussaar 

(616) 298-0082 

Mailing Address 

City 

State 

ZIP Code 

50 Counts Cove Ct. 

Holland 

Mi 

49424 

PART 2: ERROR INFORMATION — Ploase Indicate one or more of the following. 

Check the box below that correlates with the type of error that allows interest to be waived under MCL 211.7cc(8). 

X Assessor's Classification Error 

[7] Assessor's Failure to Rescind after the taxpayer requested, in writing, that the exemption be removed 

[] Other Error. Explain the error here (use additional sheets if necessary) 

This property was marked as a Principal Residence. When the property was purchased the 

owners completed the Principal Residence Exemption Affidavit stating that this property was not 

their primary residence, please see attached affidavit dated 12/19/2023. 

PART 3: REQUIRED DOCUMENTATION: PRE DENIAL AND INTEREST INFORMATION 

Important: A letter from the property owner to the assessor requesting a waiver of interest is required. In addition, copies of the denial notice, 

corrected or supplemental tax bill(s), supporting documents and any other relevant information must accompany this Affidavit. 

Failure to 

thoroughly complete this Affidavit or provide adequate supporting documentation will result in the denial of the waiver request. 

Treasury 

reserves the right to deny any request for a waiver of interest on any tax set forth in a corrected or supplemental tax bill(s). 

Xx] Copy of the Denial 

X] Copy of the Corrected/Supplemental Tax Bill 

Total interest amount: 391.39 

Letter from properly owner 

Any other Supporting Documentation

4813, Page 2 

PART 5: CERTIFICATION 

1 attest that the corrected or supplemental tax bill for Principal Residence Exemption interest that 

| am requesting the Department of Treasury waive is 

the result of an assessor's error. 

| certify, under penalty of perjury, that the information provided on this Affidavit and in the altached documents is true 

and correct to the best of my knowledge. 

Current Assessor's Name (Prigt 

or type) 

Certification, 

. 

Massey 

oie dacuens 

SH. 

Cugrent Assessor's Sigrfalure 

Date 

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Mailing Address 

City 

Slate 

ZIP 

563s 

LionDewey Roa 

Lum. 

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E-mail Address 

Doo CAA By aco co 

PART 6; NOTARIZATION 

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Subscribed and sworn before me this 

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day of 

Ot-roeer. 

20 XS 

KATHRYN 

GENTER 

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Nota 

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Nor) rac STATE OF jy 

state of Michigan, County of 

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VASAT) 

bY Commission 3 

ACTING IN County gp 

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My Commission Expires: 

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Acting in the County of: 

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Mail completed Affidavit and all required documentation to: 

Michigan Department of Treasury 

PRE Unit 

P.O. Box 30440 

Lansing, Mi 48909 

Failure to complete the affidavit and provide the required documentation will result in delays in processing or a denial of the request.

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City 

State 

Zip 

[please check box if address has changed 

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Miche av~ Tax 

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P.O. 

20232 

Lavsig, MI 

48709 

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