Spectrasite Communications Inc site 305628.pdf
Spectrasite Communications Inc (American Tower) Site 305628, Petitioner V City Of Ferndale, Respondent · 24-003450-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING 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. 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 First Name M.1 Last Name/Company Name Spectrasite Communications Inc. (American Tower) Site 305628 Mailing Address (No., Street, P.O. Box or Rural Route) P O Box 723597 City or Town State ZIP Code Atlanta GA [31139 Telephone Number Fax Number grein 3 713-407-3201 i 5 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.L Last Name Brent D. Wornat Firm Name (if any) BDO USA Address (No., Street, P.O. Box or Rural Route) 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston TX 77019 Telephone Number Fax Number 713-407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] Yes* [] No** appealing? *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.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [ True Cash and Taxable Value [OJ Poverty Exemption [O Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Tower is overvalued. Section 6: Jurisdictional Issues Year(s) you are appealing: 202Y Did you protest the assessment at a Board of Review (BOR)? [] Yes [uf No If Yes, check which BOR you attended AND attach the BOR decision: O March O July O December If No, check the applicable reason(s): [) Not required to attend O Assessment Change Notice was not received by Petitioner 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order O Appealing within 35 days of receipt of Notice of Uncapping
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use te multiple parcel form for additional, contiguous parcels,
Parcel identification Number:
24-25-35-601-003
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:
85,820
Current Taxable Value as established by the BOR:
73,320
What do you believe is the fair market value {also known as True Cash Value)?
128,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
64,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
64,000
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}
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmentat
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
{check one)
0
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?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR I ANSING DIRECTOR 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? [| Yes i} No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 0 Yes [Wi] 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. Signature *required Petitioner or ARtorneylAulfiorizgH Representative’s Signature: b/ Isl 7
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Milgan Deparment of Treas.
THIS
IS NOT A TAX BILL
L-4400
Notice of Assessment, Taxable Valuation, and Property Classification
This farm fa {asued under Lhe authority of P.A, 206 of 1893, Bec. 211.24 (¢) and Sec.211,34¢, as amended. This Iz & model assesament notice to be used by the lucat assessor.
FROM: CITY OF FERNDALE
PARCEL IDENTIFICATION
MICHEAL R. LOHMEIER, ASSESSOR
‘
PARCEL NUMBER:
24.25-35-601-003
300 EAST NINE MILE ROAD
ASB
FERNDALE MI 48220-1797
: 0°
ow
PROPERTY ADDRESS:
%
Rg
1443 BONNER ST
|v
FERNDALE, MI 48220-1908
DWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
PRINCIPAL RESIDENCE EXEMPTION
SPEC TRASITE COMMUNICATIONS INC
% Exempt As “Homeowners Princips! Residence”:
00%
0
7
% Exempt As "Qualified Agricultural Property”;
00%
PEprelted 138-0567
% Exempt
As "MBT Industrial Personal”;
00%
)
% Exempt As "MBT Commercial Personal”:
00%
Exempt
As "Qualified Forest Property™
|B] Yes
[X]
No
Exempt As "Development Property”:
[Yes
[X] No
LEGAL DESCRIPTION:
TN, R11E, SEC 35 BUILDING AND CELL TOWER ON LEASED LAND X-REF 25-35-103-020 9-12-02
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
210
(COMMERCIAL BUILDING ON LEA!
PRIOR YEAR'S CLASSIFICATION:
210 (COMMERCIAL BUILDING ON LEAS
.
CURRENT
CHANGE FROM
The change in taxable value will Increase/decreasc your tax bill for the 2024
PRIOR AMOUNT
TENTATIVE AMOUNT
year by approximately:
$273
YEAR:
2023
YEAR:
2024
CORRENS AR
1. TAXABLE VALUE:
69,830
73,320
3490
2. ASSESSED VALUE:
72,010
85,820
.
13.810
3. TENTATIVE EQUALIZATION FACTOR:
1.000
.
I
a
4. STATE EQUALIZED VALUE (SEV):
72,010
85,820
13,810
5. There WAS or WAS NOT a transfer of ownership on this property in 2023: WAS NOT
6. Assessor Change Reason(s):
Market Adjustment
The 2024 Inflation Rate Muitipiler is: 1.05
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following:
Oakland County Equalization
(248)B58-0776 or (248)858-0773
equal@oakgov.com
March Board of Review Appeal Information:
The Board of Review will meet at the Ferndale Gity Hall (Council Chambers), 300 East Nine Mile Rd., on Tuesday, March 5th for an
Organizational Meeting from 8:00 am until 11:00 am. Appointments will begin on:Page 6
CHECK NO. 2150500 | DATE 22-MAY-24 VENDOR NAME STATE OF MICHIGAN | VENDOR NO. 63204 £ INVOICE INVOICE PO NUMBER DESCRIPTION GR AMOUNT DISCOUNT NET AMOUNT NUMBER DATE 052124CKRQ2 21-May-24 00305628 0.00 250.00 PLEASE DETACH AND RETAIN THIS STATEMENT AS YOUR RECORD OF PAYMENT 250.00 0.00 | 250.00 "Go Green and eliminate check printing." For a direct deposit sign up form please contact Accounts Payable at 1-877-778-2938
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AMERICAN TOWER" CORPORATION PROPERTY TAX DEPARTMENT Statement of Agency Taxpayer hereby appoints BDO USA, LLP as agent for the purpose of filing real estate and personal property statements, renditions, or returns and/or assessment appeal applications or petitions for review of valuation with all counties, appraisal districts and/or Assessment Appeal Board, Board of Review, or Board of Equalization, appearing before said Board(s), examining any records and discussing with the appropriate governmental authority the assessment of any property owned by the taxpayer. This agency shall remain in effect until written notice of termination is issued by an officer of the company. American Tower Corp. and all subsidiaries Name of Taxpayer Doug Braun / Name Si I Sr. Tax Manager Title 3/- ostod
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