24-003756.pdf
Brian E Mull, Petitioner V City Of Battle Creek, Respondent · 24-003756-TT
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Page 1
: ! RECEIVED JAN 2 9 2025 STATE OF MICHIGAN MECAIGAR TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003756-TT Section 1: Respondent’s Contact Information First Name: ML: Last Namel/Company Name/Unit of Government: City of Battle Creek Home Address (No., Street, P.O. Box or Rural Route): County: 10 Division St N STE 112 Calhoun City or Town: State: ZIP Cade: Battle Creek MI |49014 Telephone Number: Fax Number; 269-866-3369 E-mail Address (do not enter unjess you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 1 First Name: ML: Last Name: Tyler S |Malek Firm Name (if any): A WCA Assessing Address (No., Street, P.O. Box or Rural Route}: 10 Division St N STE 112 City or Town: State: ZIP Code: Battle Creek Ml [49014 Telephone Number: Fax Number: 269-966-3355 ext 1241 E-mail Address (do not enter unless yout want MTT to send all correspondence via email): tsmalek@battlecreekmi.gov Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? [73 ves [iA No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another, [1 ves No [J Not Applicahte
Page 2
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 SEV and Taxable Value represents 50% of Fair Market Value and all values in the City of Battle Creek have been uniformly assessed. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes [mi] No If yes, check which BOR Petitioner attended: March O July [W] 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? [] Yes [i] No if yes, cite the Board’s authority. Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? 1] Yes No If yes, explain [s Petitioner appealing from a State Tax Commission Order? 1 Yes No If so, what is the issue date?
Page 3
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? Od Yes
jr] No
If Yes, check which BOR Petitioner attended: O March
[| July
[Hl] 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 at a BOR? [i] Yes
No
If Yes, check which BOR Petitioner attended: O March
[I] 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 [S 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 parcel form for additional, contiguous parcels.
Parcel Identification Number:
3000-09-013-0
Classification of Property:
Real
Personal
{check one)
rei
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
lid
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$20,248
Current Taxable Value as established by the BOR:
$7,350
What do you believe is the fair market value (also known as True Cash Value)?
$40,496
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$20,248
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$7,350Page 4
12/05/2024 Valuation Report 12:51 PM DB: Battle 2024 3000-09-013-0 2024 Est. T.C.V. MULL, BRIAN Property Class: 401 39 RIDGE ST Map #: 61INE CITY OF BATTLE CREEK BATTLE CREEK, MI 49037-8512 Land Value Estimates for Land Table 20004.20004 BLUE LAND TABLE 4 * * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value BLUE LAND TABLE 50.00 120.00 1.0000 0.9535 75 100 3,575 50 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 3,575 Cost Est. for Res. Bldg: 1 Single Family BUNGALOW(1STY} Cls CD Blt 1820 (11) Heating System: Forced Air w/o Ducts Ground Area = 760 SF Floor Area = 760 SF. Phy/Bb. Phy/Func/Econ/Comb. % Good=65/100/100/100/65 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Basement 760 Total: 108,182 70,318 Other Additions/Adjustments Deck Treated Wood 160 3,547 2,306 Garages Class: CD Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 300 14,799 9,619 Water/Sewer Public Water 1 1,345 874 Public Sewer 1 1,345 874 Built-Ins Appliance Allow. 1 1,961 1,275 Totals: 131,179 85,266 Notes: ECF (20900 BC SW) 0.433 => TCV: 36,920 2024 Est. T.C.V. 3000-09-013-0 = 40,495 Est. TCV/Total Floor Area = 53.28, Most recent sale 04/06/2021 for 10,000 2023 Assessed MBOR S.E.V. Base for Cap C.P.I. 18,298 19,298 19,298 15,738 5.00 2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses a 950 0 0 786 0 2024 Assessed MBOR 5.E.V. Capped ->Taxable<- PRE/MBT 20,248 20,248 20,248 16,524 16,524 0
Page 5
Prin
Parcel Number:
3000-09-013-0
Jurisdiction:
CITY
OF BATTLE CREEK
County:
CALHOUN
{Grantor
Grantee
sale|
sale
|Inst.
|Terms
of sale
{Liber
Price
Date
|Type
|
|e Page
J
ANDERSON, STUART
MULL, BRIAN
10,000{
04/06/2021
[wD
|03-ARM'S
LENGTH
4529/0650
|
|
|
|
|
|
|
|
Property Address
Class:
RESIDENTIAL-IMPROV/Zoning:
RIB
|Building Permit (s)
|
Date
39 RIDGE
ST
School:
BATTLE CREEK PUBLIC SCHOOLS
li
P.R.E.
0%
Owner's Name/Address
MAD
NO.
GLINE
}
MULL, BRIEN
2024 Est TCV 40,495 TCV/TFA: 53.28
|
X [Improved
|
Vacant
Land Value Estimates
for Land Table 20004.20004
BLUE
Public
*
Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
$%Adj
Tawpayer's Name/Address
Sire Raa
BLUE LAND TABLE
50.00 120.00 1.0000 0.9535
75
100
RTE
Gravel Road
50 Actual Front
Feet,
0.14
Total Acres
Total Est
MULL,
|
24772
J DR
§
2 cred Pose
HOM
49245-9439
OFM
DBNeH
ER
£3
X
[Sidewalk
X
{Water
X
|Sewer
Tax Description
X
{Electric
FOREST GLEN PLAT NO
1 BLK
9 LOT
13
|
X
|Gas
Comments/Influences
|
*
|cuLb
=
=
+
Street Lights
08/2014
JE:
CONFIRMED LAND AREA
=
50
standard Gtilities
1207
(PLAT).
Underground Utils.
Topography
of
Site
X
|Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
——
Flood Plain
Year
|
Land
Building
Assessed
B
|
Value
Value
Who
When
What
[2024
1,788
20,248]
SW
06/16/2022 INSPECTED
{2023
1,192
19,298
The Equalizer.
Copyright
(ec)
1999
- 2009.|KLo 08/21/2000 NOH/ LETTE
(3573
Licensed To:
City
of Battle Creek,
County
|zs
07/10/1991 INSPECTED
533
14,389
of Calhoun, Michigan
|
12021
|
TLS;
14,157
**%
Information herein deemed reliable but not guaranteed***Page 6
Residential Building
1
of
1
Parcel Number:
3000-09-013-0
Printed
Building Type
(3)
Roof
{cont.)
(11)
Heating/Cooling
{
(15)
Built-ins
(15)
Fireplaces
(16)
Porches
X
{Single Family
Eavestrough
X
iGas
Oil
Elec.
1|Appliance Allow.
Interior
1 Story
Axea|Type
Mobile Home
Insulation
ood
|
Coal
Steam
|
Cook Top
Interior
2
Story
Town Home
0|Front Overhang
%
Foros NETS Sits
Dishwasher
2nd/Same Stack
160| Treated
Duplex
0{other Overhang
F
a
ai
7
Duct.
Garbage Disposal
Two Sided
A-Frame
H
Fore
Hot ten
S
Bath Heater
Exterior
1
Story
a TTY
——
(4)
Interior
Electric paseboard
Vent
Fan
Exterior
2
Story
co
x
-
a
Hot Tub
Prefab
1 Story
Drywall
|X Plaster
|
oe
py
Unvented Hood
Prefab
2 Story
Building Style:
Paneled
Wood T&G
Ra eat tr oox)
Vented Hood
Heat Circulator
BUNGALOW (1STY)
©
T
Blectric
Wa.
ea
Intercom
Raised Hearth
Trim
& Decoration
Space Heater
N
Yr Built
|Remodeisd
:
Wall/Floor
F
Jacuzzi
Tub
Wood Stove
[B= [¥]ora
|
Jin
2
cor
Furhace
Jacuzzi repl.Tub
Direct-Vented Gag
1920
0
Forced Heat
& Cool
oven
AO OR
|
Condition: Average
Size
of Closets
Heat
Pump
Microwave
Class:
CD
|
[Es
[% [oxd
]
[small
No Heating/Cooling
Standard Range
Bffec.
Boe: 3
:
—7
Central Air
Self Clean Range
oor
Area:
Room List
poozs:|
[solid]
H.C.
Hood Furnace
Sanna
Total Base New
:
131,179
Basement
Total
Depr
Cost:
85,266
X
(5)
Floors
712) Electric
Trash Compactor
;
3
4ilst
Floor
_
;
Central Vacuum
| Estimated T.C.V:
36,920
2nd Floor
Kitchen:
Lisoleus
100[Anps Service
Security System
|
Other:
Carpete
~
2 Bedrooms
Other: Harwood
No./Qual.
of Fixtures
| cost Est.
for Res. Bldg:
1
Single Family
BUNGALOW (1ST
{1)
Exterior
[Ex-
[% Joxd.
I
Min
t
(11)
Heating System:
Forced Air w/o Ducts
Wood/Shingle
(6)
Ceilings
{ Ground Area
= 760
SF
Floor Area
= 760
SF.
% |ATumi
num vinyl
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good=65/100/100/100/65
Brick
X {Plaster
[Many [x [ave
{
[Few
| Building Areas
137
Flubing
Stories
Exteriox
Foundation
Size
Insulation
Average Fintore
(8)
1 Story
Siding
Basement
Js0
>
a
Total:
(2)
Windows
(7)
Excavation
113 Fixture Bath
Other Additions/Adjustments
Many
Large
Basement:
760
S.F.
2 Fixture Bath
Deck
% avg.
X
|avg.
Crawl:
0
S.F.
Softener,
Auto
Treated Wood
160
Few
Small
Slab:
0
§.F.
Softener,
Manual
Garages
Wood Sash
Height to Joists:
0.0
Solar Water Heat
Class:
CD Exterior:
Siding Foundation:
42 Inch
(Unfinis
cod
Sas
No Plumbing
Base Cost
300
Metal
Sash
:
Vinyl
Sash
(8)
Basement
Extra Toilet
Water/Sewer
Extra Sink
i
X
Double Hung
Conc.
Block
Separate Shower
Public Tater
:
Horiz. Slide
g|Poured Conc.
Coramic Tile Floor!
mpiiecmes oo
Casement
Stone
$
Ceramic Tile Wains
i
Double Glass
Treated Wood
c
ic
Tub AL
h
Appliance Allow.
1
;
!
eramic
cove
|
Totals:
Patio Doors
X; Concrete Floor
f
Vent Fan
Notes:
Storms
&
Screens
B
Fini
¢
’
(9)
Basement
Finish
uy rsiyiever
ECE (20900 BC §W)
0.43
(3)
Roof
Recreation
SF
TTPubiic Water
X
IGable
Gambrel
{Living
SF
1
{Public Sewer
Hip
Mansard,
[Walkout Doors
(B)
Water Well
Flat
Shed
{No Floor
SE.
11000 Gal Septic
L
iWalkout
Doors
(A)!
12000
Gal
Septic
X
{Asphalt Shingle
(10)
Floor Support
:
i.
-
$
Tump
Sum Items:
-
.
Joists:
2"
X
8"
|
Chimney:
Brick
Unsupported Len:
12
Cntr. Sup:
SW
**% Information herein deemed reliable but
not guaranteed***Page 7
Parcel Number: 3000-09-013-0, Residential Building 1 3000-09-013-0 Sketchby ApenSketch #%* Information herein deemed reliable but not guaranteed*** 15' 20' GARAGE [=] 4 1ST/FB
Page 8
- Notice of March Board of Review Action - Assessor's Office 10 N Division St, Suite [12 Battle Creek, MI 49014 Parcel Number: 3000-09-013-0 ph. 260-066-3355 EXT 1240 Property Address: 39 RIDGE ST www.battlecreekmi.gov Property Class: 401 MULL,BRIAN 24772 J DR § Petition #: MAR24-036 HOMER MI 49245-9439 Date Printed: 03/18/2024 The Board of Review has completed their review of your property. The Board has made the following determination based on the information supplied to them by you or your representative. The Board stated the following reason(s) for changing (or not changing) your assessed and/or taxable value: Board of Review Comments: 100 INSUFFICIENT INFORMATION PROVIDED TO JUSTIFY ANY CHANGES IN VALUES. THE BOARD DETERMINED A CHANGE TO THE ASSESSMENT WAS NOT WARRANTED. 2024 Original Assessed value (SEV) $20,248 2024 Board of Review Assessed Value decision $20,248 Please note: If the amounts are the same, then the Board of Review's decision was not to change the value. 2024 Original Taxable Value $16,524 2024 Board of Review Taxable Value decision $16,524 This notice informs you of the action taken by the Board of Review pursuant to your appeal or their review. An effort has been made to determine an assessment that is fair in relation to true cash value, as required by law, and equitable with respect to other assessments. NOTICE: YOUR RIGHT TO FURTHER APPEAL If you disagree with the decision of your local Board of Review, a further appeal of the assessed value and/or taxable value and/or qualified agricultural property exemption may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. If you have a Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal or Utility Personal Property; the final date for filing such an appeal is May 31 of the current year, 2024. If you have an Agricultrual Real, Residental Real, Timber-cut Over Real or Agricultural Personal Property; the final date for filing such an appeal is July 31 of the current year, 2024.
Page 9
Ho Ar THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form Is issued under the aulhorily of P.A. 206 of 1893, Sec. 211.24 (6) and Se6.211.34, as amended. This Is a mode} assessment notice to be used by the local assessor. FROM: ASSESSOR, (269) 966-3369 PARCEL IDENTIFICATION CITY OF BATTLE CREEK . -09-013- PO BOX 1717 PARCEL NUMBER: 3000-09-013-0 BATTLE CREEK, MI 49016-1717 PROPERTY ADDRESS: 39 RIDGE ST BATTLE CREEK, MI 49037-8512 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION MULL,BRIAN % Exempt As "Homeowners Principal Residence™ 00% 24772 JDRS % Exempt As "Qualified Agricultural Property": 00% HOMER MI 49245-9439 % Exempt As "MBT Industrial Personal”: 00% % Exempt As "MBT Commercial Parsonal™: 00% Exempt As "Qualified Forest Property": [I] Yes No Exempt As "Development Property™ [I] Yes No LEGAL DESCRIPTION: FOREST GLEN PLAT NO 1 BLK9 LOT 13 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 Seca AMOUNT CHANGE FROM year by approximately: $53 YEAR: 023 YEAR: 2024 OR Ero 1. TAXABLE VALUE: 15,738 16,524 786 2. ASSESSED VALUE: 19,298 20,248 950 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4, STATE EQUALIZED VALUE (SEV): 19,298 20,248 950 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: Market Adjustment The 2024 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Emall Address: AARON POWERS 269-966-3369 ASSESSOR@BATTLECREEKMLGOV March Board of Review Appeal Information. The board of review will meet at the following dates and times:
Page 10
| ® Complete items 1, 2, and 3, | Print your name and address on the reverse so that we can return the card to you. | m Attach this card to the back of the mailpiece, | oron the front if space permits. A. Signature X B. Received by (Printe, I Agent 1 Address¢ GC. Date of Delive rs lame), meta i Sl ls C Soradl cladms Division i BoX 2030 Lansing, Vz Ugac?) HH ulmi 9590 9402 7293 2028 4587 52 D. Is delivery address pr from item 17 OI Yes If YES, enter delivery address below: Cl No CES 09 202% DTMB wsuvsiwServices Agent for State of Michigan 3. Service Type O Adult Signature 0 Adult Signature Restricted Delivery bY Certified Mall® O Certified Mail Restricted Delivery 0 Collect on Delivery O Signature Confirmation | 2. Article Number (Transfer from service label) 7017 1450 0000 35k0 8537 rd Restricted Delivery Restroted Delvery. I Hl L [1 Gallant nn Delivery Restricted Delivery Vall ov [PS Form 381 1, July 2020 PSN 7530-02-000-9053 B Complete Items 8 Print your name and address on the reverse so that we can return the card to you. | @ Attach this card to the back of the mailpiece, or on the front if space permits. Domestic Return Receif COMPLETE THIS SECTION. ON DELIVERY 0 Agent TP ‘Address: A [7 ceived by Alot Name) C. Date of Delive Sa re ET | 1. Bran to: ud UMA J Pr Soh Homer, Mc Laasy | FN AEA AOE 9590 9402 7293 2028 4587 45 D. Is delivery address different from item 17 EJ Yes If YES, enter delivery address below: Od No Ig Service Type O Adult Signature 0 Adult Signature Restricted Delivery pelCatied Mall® DO Certified Mall Restricted Delivery 0 Collect on Delivery 0 Priority Mall Express® OJ Registered Maii™ 0 Registered Mall Restric Delivery O Signature Confirmation 0 Signature Confirmation | 2. Article Number (Transfer from service label) | Littl DO Collect on Delivery Restricted Delivery Restricted Delivery: 103 Insured Mall | 7017 1450 0000 3560 B54Y : | Restcted Delery | | PS Form 3811, July 2020 PSN 7530-02-000-9053 Domestic Return Recelf
Page 11
ASSESSING Providing Assassin rvices Thr i *** PROOF OF SERVICE *** The undersigned being first duly sworn, deposes and says that he, Tyler S Malek, placed in the United States Mail, postage prepaid, a copy of the following document(s), properly addressed: Date: 12/5/2024 Docket Number: ~~ 24-003756 Document(s): Respondent's: Answer to Petition City of Battle Creek ve Brian Mv) Addressee(s): Michigan Tax Tribunal - Small Claims Division PO Box 30232 Lansing, MI 48909 Petitioner/Agent: Baian Mey 24772) Dr S Homer, Ml 49224 Tlf Tyler S Malek City of Battle Creek Authorized Representative (for notary use:) Subscribed and sworn to before me by Tyler S Malek on Rho Cosine T2eemlpe, § 2024
Page 12
ASSESSING December 05, 2024 Michigan Tax Tribunal - Small Claims Division P.O. Box 30232 Lansing, MI 48909 Re: Docket No. 24-003756 Bevan iN, (y vs City of Battle Creek Hearing: na Dear Sir/Madam: Enclosed please find Respondent's Answer in the above-referenced matter. Should you need anything further, please do not hesitate to contact me directly. _ Sincerely,
Page 13
EER EE = 3 le J 10 N. Uivisidn St, Suite 112, P.O, Box 1717 ZIP 49014 Battle Creek, Michigan 49016-1717 2 02 4w $ 0 0000381393 JA 7017 1450 DODD 35k0 85939 == ilu lly, PH yg Ichigan Tax Tribunal - i ivisi Po Bo Small Claims Division Lansing, MI 48909