24-003705.pdf

James Bretes, Petitioner V Township Of Blackman, Respondent · 24-003705-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

RECEIVED 

OCT 15 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. _24-003705 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

Township of Blackman 

Home Address {No., Street, P.O. Box or Rural Route): 

County: 

1990 West Pamall Rd 

Jackson 

City or Town: 

State: 

ZIP Code: 

Jackson 

MI 

[49201 

Telephone Number: 

Fax Number: 

517-990-8229 

571-788-4689 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

assessor@blackmantwp.com 

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

} 

First Name: 

Ml N 

Last Name: 

Firm Name (if any): 

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

City or Town! 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

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

5 Yes 

[J No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another. 

[ves 

[Jno 

3 Not applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Respondent's contentionis that the Assessed Value of $112,250 does not exceed 

50% of True Cash Value and evidence will be prepared 

in exchange for the hearing. 

The 2024 Assessed and Taxable values were calculated according to the Michigan 

Property Tax Law and State Tax Commission Guidlines. 

Section 5: Jurisdictional Issues 

IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [# Yes 

[| No 

if yes, check which BOR Petitioner attended: [# March 

[J July 

[[) December 

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

[| No 

*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? [ml] Yes 

[mj No 

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? [| Yes 

[4 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

7} No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [] Yes 

No 

If Yes, check which BOR Petitioner attended: O March 

O July 

O December 

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 ata BOR? [| Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the muttiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

000-08-10-301-001-03 

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: 

112,250 

Current Taxable Value as established by the BOR: 

112,250 

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

224,500 

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

112,250 

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

Signature 

*Required

Wengen Deporiman of Trou 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a model assessment nolice lo be used by the local assessor. 

FROM: ARNOLD DOLMAN 

PARCEL IDENTIFICATION 

BLACKMAN CHARTER TOWNSHIP 

: 

-000-08-10-301-001- 

BLACKMAN CHARTE 

PARCEL NUMBER: 

38-000-08-10-301-001-03 

JACKSON, MI 49201 

PROPERTY ADDRESS: 

4834 LANSING AVE 

JACKSON, MI 49201 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

BRETES JAMES K 

% Exempt As "Homeowners Principal Residence": 

100.00% 

4834 LANSING AVE 

% Exempt As "Qualified Agricultural Property": 

00% 

JACKSON MI 49201-8237 

% Exempt As "MBT Industrial Personal”; 

00% 

9% Exempt As "MBT Commercial Personal: 

00% 

Exempt 

As "Qualified Forest Property": 

0 Yes 

No 

Exempt As "Development Property": 

M Yes 

No 

The 2024 Inflation rate Multiplier is: 1,05 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

Jedi 

pot 

mene 

| emonr | HORNER 

1. TAXABLE VALUE; 

64,567 

112,250 

47,683 

2. ASSESSED VALUE: 

100,200 

112,250 

12,050 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

Fs 

: 

4. STATE EQUALIZED VALUE (SEV): 

100,200 

112,250 

12,050 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Comment: 

Market Adjustment 

LEGAL DESCRIPTION: 

BEG AT N 1/4 POST OF SEC 10 TH S ALG N&S 1/4 LN 2992.87 FT TO A PT FORPL OF BEG OF THIS DESCN TH CONTINUING 

ALG SD 1/4 LN 261.07 FT TO N LN OF MORRILL ACRES EXTENSION NUMBER ONE, 

A RECORDED PLAT, TH N 89 DEG 47'55"W 

253,895 FT ALG SD N LN THN 261.07 FT TH S 89 DEG 47'55"E 253.895 FT TO BEG. SEC 10 T28 R1W 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

ARNOLD DOLMAN 

(517)788-4345 

ASSESSOR@BLACKMANTWP.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE 2024 MARCH BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 11TH FROM 9 AM. TO 12 NOON AND 

1 P.M. TO 4 

P.M. AND TUESDAY, MARCH 12TH FROM 2 P.M. TO 5 P.M. AND 6 P.M. TO 9 P.M. THE TAXABLE VALUE, ASSESSED VALUE,

RECEIVED 

03/01/2024 

01:15 

PM 

A 

Michigan Department of Treasury 

L-4035 

618 (Rev. 71-12) 

Petition to Board of Review 

MAR 

4 200k 

This form is issued under the authority of P.A. 206 of 1893, as amended. Fifing is voluntary, Role you’ may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

BRETES JAMES K 

County 

Township or City 

BLACKMAN TOWNSHIP 

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification and/or the qualified agricultural property exemption of 

JACKSON 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

BEG ATN 1/4 POST OF SEC 10 TH § ALG N&S 1/4 LN 2392.87 FT TO A PT FORPL OF BEG OF THIS DESCN 

000-08-10-301-001-03 

TH CONTINUING S$ ALG SD 1/4 LN 261.07 FT TON LN OF MORRILL ACRES EXTENSION NUMBER ONE, A 

RECORDED PLAT, TH N 89 DEG 47'55"W 253.895 FT ALG SDN LN THN 261.07 FT TH S 89 DEG 47'55°E 

253.895 FT TOBEG. SEC 10 T2SR1W 

4834 LANSING AVE 

Protested item 

Besessed Value 

[@fentative Taxable Value 

[J Classification 

O Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimated True Cash Vaiue 

Tentative Taxable Value 

Year 

112,250 

7077, ADD 

112,250 

2024 

2. 

PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

OO Agricuttural 

[J industrial 

[ITimber Cutover 

[CJutility (Personal Property Only) 

[0 commercial 

[0 Residential 

[Developmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{If the assessor has denied or changed the percentage of the exemption from the 18 mills of local schoo! operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review, THE BOARD Of REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s} for protest of assessed value and/or the tentative taxable vaiue and/or classification and/or qualified agricultural property exemption. 

See HATraet Latte,”

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

5 

000-08-10-301-001-03 

1. ASSESSED VALUE 

Disposition 

by Board of Review. The Board of Review must state the reason for its action below. 

[W 

beries 

[ll 

Assessed Value Changed From: 

I 

112,250 

Ito: 

[ 

] 

Record of Vote - Board or three member committee of board 

Chairperson: [Aves 

[] no NE 

Member: 

ves 

1 no Lh 

Member: 

of wes 

[l] voli 

[we] 

Reason for Board Action: 

MemlesT Vans 

- 

(De Selo de 

EUEE mas 

TO 

Coad 

aTUWEA Las SE 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utifity Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

rd Denied 

[7] 

Tentative Taxable Value Changed From: 

112,250 

0; 

Record of Vote - Board or three member committee of board. 

Chairperson: [7¥'ves 

 [] 

no SIL 

Member: ves 

In 

vo BE 

Member: 

[ves 

[1 NoYE 

Reason for Board Action: 

Medes 

Vecoad 

— 

ve 

Lupo 

vb 

eM (ivsrac 

s 

~~ 

[EN 

JR. 

osT WHEL (CE, 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, ant Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib, 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

401 

To: 

IH 

Denied 

[I 

Classification Changed From: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[| yes 

[1] NOme— 

Member: 

Reason for Board Action: 

[ves 

[1] 

NO mw 

Member: 

[1 

ves 

[1 noma 

}f you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48309 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[l 

Exemption Request Denied 

[7 

Exemption percent modified from 

% To. 

% 

Record of Vote - Board or three member committee of board.

R 

March 1 2024 

From: James Bretes 

4834 Lansing Ave 

Jackson, MI 49201 

To: 

Blackman Charter Township 

1990 W. Parnall Rd, 

Jackson, Mi 49201 

Re: Arnold Dolman / Township Board 

| received your Notice of Assessment letter on February 28, 2024. This is in regarding 

parcel number 38-000-08-10-301-00-03. 

After receiving this letter, 

| could not figure out how you can justify an increase of 

57,500, from the difference of what 

| have paid for this home and the increase in just 5 

months living here. In September 19% 2023, 

| purchased this home for 167,000 dollars. 

In which 

I did not arrive to live in 

it until Oct 20™ 2023. 

| live on a fixed income, recent widower, and a senior citizen and the reason 

| 

moved up here from Alabama was my wife had just passed away and my only relative 

living is my son. 

| don’t mind to pay what 

| paid for on my home it the right thing to do, 

but to gouge me in just 5 months of living here to increase my home to 224,500 that is a 

35% increase. NOBODY gets that kind of return off from stocks or dividends. 

You have listed this as a “market adjustment”. 

Don’t you think with 2 professional 

realtors know exactly what the market is and what it can bear when it comes to property 

and homes in this area? This house was earlier put up on the market and trying to sell 

it for 5 years and never sold until now. 

This should tell you that the pricing of this house 

that they listed 5 years ago was too high. 

| bought this house for 167,000 and 

| believe the township board will agree with my 

assessment that the SEV should be 83,500, NOT 112,250. 

“Brita 

srs 

en? ow MIR

BLACKMAN CHARTER TOWNSHIP 

1990 WEST PARNALL RD. 

JACKSON, MI 49201-8612 

a 

7014 

0150 

OOOO 

2979 

kS52e 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING MI 48909 

[TT 

Lyle 

82° 

ZIP 492

← View full record