Rutowski.pdf
Sandra A Rutkowski, Petitioner V City Of Norton Shores, Respondent · 26-000272-TT
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Page 1
RECEIVED
FEB 0 3 2026
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. 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) 279, 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.L
Last Name/Company Name
Sap RA
A
RuTKowsk
|
Mailing Address (No., Street, P.O. Box or Rural Route)
A020 PLANEISWN ME
City or Town
State
ZIP Code
pokton] sores
AT
4944(
etephone
Number
A3/-795 -528F
E-mail Adliress (do not enter unless you want MTT to send ali correspondence via e-maif)
Sanfae
77 @ g mal. com
Section 2: Petitioner’ Ss Attorney/Authorized Representative’s Contact Information
First Name
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
2iP Code
Telephone Number
Email Address {do not enter unless you want MTT to send all correspondence via emal)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [7] ves*
[] No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
i
**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, 2)P)
[if multiple, list first property’s address]
2020 PIAINFIEL) AVE.
Woks sHoREs MT
Hi44 |Page 2
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) [M-Jrue Cash and Taxable Value [0 Poverty Exemption Bd. Taxable Value Only (calculation) [O Disabled Veterans Exemption [J Uncapping of Taxable Value [0 Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [O Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal ns agdbsed Jouve poaicdl Great LL war Z at £he gh point fo dellind. MY neue Jocawel’ ry. eva band wird) dlapsscd will lend. Aomoieao. and. Shoal dest’ Va Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? [™] Yes [No If Yes, check which BOR you attended AND attach the BOR decision: (March [J duly [1] December If No, check the applicable reason(s): [J Not required to attend O Assessment Change Notice was not received by Petitioner O 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
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 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: Current Taxable Value as established by the BOR: "3 do you believe is the fair market value (also known as True Cash Value)? [85 040, 40 Multiply the True’Cash Value by .5 and enter here. This is your contention of Assessed Value. we 22 19) 5po If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. — Section 8: Classification Information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: 20=g)5=000=p003 = pp Current Classification of Property as established by Board of Review: Real PR (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real eH (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Ifimproved 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 I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Fee Information
Does the subject properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?
[2 ves
no
Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
[J Yes 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
$26.00 wll be added for each additional parcel being appealed, not ta 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
~f
$100,000.01 to $600,000.00
$200.00. ~
$0ver $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
* Pius $25.00 for each additional parcel, as indicated above.
If your property is
NOT residential property and the State Equalized Value or “Taxabte 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
Petitiongr or Bos)
Botham
be Signature:
wo
Tupedis) a
“
ons bdPage 5
03/24/2025 01:26 PM 2025 BOARD OF REVIEW DECISION FROM CITY OF NORTON SHORES ASSESSING DEPARTMENT 4814 HENRY ST MUSKEGON MI 49441 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parce! Code required. Property address and legal description optional.): 27-815-000-0003-00 RUTKOWSKI JOHN A/SANDRA A 2020 PLAINFIELD AVE 2020 PLAINFIELD AVE NORTON SHORES MI 49441 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 27-815-000-0003-00 They have made the following determination based on the information you supplied. Board of Review Comments VALUATION ADJUSTED TO 50% OF MARKET VALUE [2025 ORIGINAL ASSESSED VALUE 120,800 [2025 "BOARD OF REVIEW" ASSESSED VALUE 117,000 | (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 116,193 2025 "BOARD OF REVIEW" TAXABLE VALUE 116,193 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. 231-799-6806 If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricujtural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Effective March 1, 2013 the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new appeal. Petition forms are available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm}
Page 6
326 CITY OF NORTON SHORES 2024 SUMMER 2743 HENRY ST #302 TAX STATEMENT MUSKEGON MI 49441 DUE BY Aug/31/2024 (231) 799-6805 DIRECT ACH PAYMENT COPY To: patie JOHN/ SANDRA SCHOOL EQUALIZED raxapLg ~~ % DECLARED AS 020 PLAINFIELD AVE 2020 oR AINE ES Mr 49441 DISTRICT VALUE VALUE P.R.E. 61060 112,700 112,700 100% TAX DESCRIPTION MILLS AMOUNT CITY OPERATING 10.95000 1,234.06 Property #: 61-27-815-000-0003-00 COUNTY OPERATING 5.56370 627.02 Prop Address: 2020 PLAINFIELD AVE STATE EDUC TAX 6.00000 676.20 SCHOOL OPERATING 9.00000 EXEMPT RUTKOWSKL JOHN/ SANDRA BN NPTELD AVE SCHOOL DEBT 3.27500 369.09 NORTON SHORES MI 49441 SCHOOL SINKING 0.48860 55.06 MUSKEGON ISD 4.63820 522.72 Legal Description: CITY OF NORTON SHORES WEST PLAINS Lor 3 SUBJ TO CONSUMERS ESMT L/P 4323/066 Total Tax 3,484.15 Administration Fee 34.84 FISCAL YEARS: SCHOOLS : 07/01 = 06/30 3,518.99 COUNTY & TOWNSHIP: 10/01 - 09/30 PREV. PAYMENTS STATE OF MICHIGAN: 10/01 - 09/30 TOTAL AMOUNT DUE $3518.99 This parcel has been set up for Direct Pay. The amount due will be deducted directly from the account designated on the enrollment form, via an ACH transaction. The summer tax bill will be deducted on
Page 7
CITY OF NORTON SHORES 2024 WINTER 2743 HENRY ST #302 TAX STATEMENT MUSKEGON MI 49441 DUE BY Feb/14/2025 (231) 799-6805 DIRECT ACH PAYMENT COPY To: RUTKOWSKI JOHN/SANDRA SCHOOL EQUALIZED raxaptz © DECLARED AS 2020 PLAINFIELD AVE 2 A Er 5441 DISTRICT VALUE VALUE P.R.B. 61060 112,700 112,700 100% TAX DESCRIPTION MILLS AMOUNT SCHOOL OPERATING 9.00000 EXEMPT Property #: 61-27-815-000-0003-00 SCHOOL DEBT 3.27500 369.09 Prop Address: 2020 PLAINFIELD AVE SCHOOL SINKING 0.48860 55.06 RUTKOWSKI JOHN/ SANDRA VETERANS AFFAIRS 0.07320 8.24 5 2020 PLAINFIELD AVE COMM COLLEGE 2.37650 267.83 NORTON SHORES MI 49441 MUSEUM 0.31430 35.42 DISTRICT LIBRARY 1.21430 136.85 SEN CITIZENS SVC 0.48800 54.99 ies CENTRAL DISPATCH 0.29270 32.98 Legal Description: CITY OF NORTON SHORES WEST PLAINS LOT 3 SUBJ TO CONSUMERS ESMT L/P 4323/066 Total Tax 960.46 Administration Fee 9.60 FISCAL YEARS: SCHOOLS : 07/01 - 06/30 0-00 COUNTY & TOWNSHIP: 10/01 - 09/30 PREV. PAYMENTS STATE OF MICHIGAN: 10/01 - 09/30 TOTAL AMOUNT DUE $970.06 This parcel has been set up for Direct Pay. The amount due will be deducted directly from the account designated on the enrollment form, via an ACH transaction. The summer tax bill will be deducted on
Page 8
Parcel Number:
27-815-000-0003-00
Jurisdiction:
CITY OF NORTON SHORES
County:
MUSKEGON
Grantor
Grantee
Sale
Sale
Inst.
Terms
of Sale
Liber
Price
Date
Type
&
Page
RUTKOWSKI JOHN/SANDRA
RUTKOWSKI
JOHN A/SANDRA A
01
11/14/2024
[QC
18-~LIFE ESTATE
4373/914
DRIFTWOOD REAL ESTATE
LLC
|RUTKOWSKI JOHN/SANDRA
234,900]
04/21/2023
[WD
03-ARM'S
LENGTH
4328/729
DRIFTWOOD REAL ESTATE
CONSUMERS
ENERGY COMPANY
0}
02/15/2023
{OTH
21-NOT USED/OTHER
4323/066
STIBITZ
RON
DRIFTWOOD REAL ESTATE
LLC
6,0001
12/14/2022
oc
21~NOT USED/OTHER
4317/318
Property Address
Class:
RESIDENTIAL-IMPRO Zoning:
R-2
Building Permit (s)
Date
2020
PLAINFIELD AVE
School:
MONA SHORES
SCHOOL DISTRICT
Residential Alteration/Rep
06/06/20
P.R.E.
100% 04/21/2023
Fence
05/23/20
Owner's Name/Address
MAP #1 27-17-02-176-017
Sewer Connection
— New
03728720
San ao
on
RY SINDRA A
2025 Est TCV 241,602 TCV/iTA: 351.67 New
03728720
F
NORTON SHORES MI
49441
mproved
|
[Vacant
Land Value Estimates
for Land Table R4.R004.05 SECT
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
-
—
Sire Boag
<Site Value A> ATYPICAL
33000
1
Tax Description
Gravel Road
0.120 Acres
0
1
CITY
OF NORTON SHORES
X
|Paved Road
45 Actual
Front
Feet,
0.12
Total Acres
Total
WEST PLAINS
Storm Sewer
Lor
3
Sidewalk
A
SUBJ TO CONSUMERS ESMT L/P 4323/066
x
|water
Land Improvement Cost Estimates
Comments/Influences
X
isewe
Description
Rate
_
%
lstectrs
D/W/P:
3.5 Concrete
5.94
7-2-2024 DAE SANDRA CALLED RE: HER TAX
x
|easEEe
D/W/P: 3.5 Concrete
5.94
BILL,
81
YRS
OLD,
NOT HAPPY
oe
Total Estimated Land Improvements
Street Lines,
.
Work Description for Permit PPL23-0135, Issued 06/0
Standard
Utilities
Work Description for Permit PZN23-0051,
Issued 05/2
Underground Utils.
white picket fence w/ gate
Topography of
Work Description
for Permit PSD23-0088,
Issued 03/2
Site
23-03198
to Ultimate Excavating 6.6.23
$3800,
ts
T
TTevel
Work Description
for Permit PME23-0103,
Issued 02/1
Rolling
{furnace
40
BTU's
&
96%
eff)
(25
amps
&
13
seers
Low
Work Description
for Permit PEL23-0050,
Issued 02/1
High
Work Description
for
Permit PPL23~0023,
Issued 02/1
X
[Landscaped
Work Description
for
Permit PBD22-0881,
Issued 12/0
Swamp
Construction
Wooded
Pond
Waterfront
Ravine
Wetland
—
Flood Plain
Year
Land
Building
Assessed
Value
Value
Value
Who
When
What
2025
16,500
104,300
120,800
aren
srs
DAE 07/10/2023 DATA ENTER 2024
15,000
97,700
112,700
The Equalizer.
Copyright
(c)
1999 - 2009.
DAE 06/12/2023 DATA ENTER 2053
i)
0
li)
Licensed
To:
County
of Muskegon,
Michigan
DAE
04/21/2023
INSPECTED
|
2022
11,000
0
11,000
***
Information herein deemed reliable
but not guaranteed***Page 9
parcel Number: 27-815-000-0003-00, Land Image Sketch by Apex Madina™ *++ Information herein deemed reliable but not guaranteed*** 112 L013 504000SF: 124C 45° PLAINFIELD AVE MCCRACKEN
Page 10
i Residential Building 1 of 1 Parcel Number: 27-815-000-0003-00 Print ["Building Type (3) Roof (cont.) (11) Heating/Cooling (15) Built-ins (15) Fireplaces [7(16) Porch g | Ix |single Family [ Eavestrough X [Gas | 0il | Elec. appliance Allow. |Interior 1 Story [Area|Type Mobile Home Insulation Wood | [gE |SEeam |Cook Top |Intexior 2 Story TE ToD | Town Home 0|Front Overhang a |pishwasher |2nd/Same Stack | | | |puplex 0/other Overhang Forced Air w/o Ducts Garbage Disposal Two Sided | | |A-Frame Forosd fed hed Ducts: Bath Heater Exterior 1 Story | bdr ip TAT Trtevioy Forced Hot Water Vent Fan [Exterior 2 Story | | | ¥ [Wood Frame Electric Baseboard Hot Tub |prefab 1 story | || X [Drywall | |Plaster Elec. Ceil. Radiant Unvented Hood |prefab 2 story | ["Building Style: Paneled | |Wood T&G Radiant (in-floor) Vented Hood Heat Circulator | | | RANCH - rye Electric Wall Heat Intercom Raised Hearth | | : Trim js becorarion Space Heater Jacuzzi Tub Wood Stove | "Yr Built [Remodeled [B= ford [Min Wall/Floor Furnace Jacuzzi repl.Tub Direct-Vented Ga 2022 [0 | X |Forced Heat & Cool oven booed or a ad Condition: Very Good Size of 'CLOBEES Heat Pump 13 Microwave Crass : 3 Lg [ [ord | [small No Heating/Cooling Standard Range Ets de: - Fer Ce 1 Ai Self Clean Ran Room List Doors | [solid] |E-c. heeled Sauna ge 156,187 Ppp ET Trash Compactor |Iotal Depr Cost: 151,501 1st Floor ll Fonzs (12) Electric a oouam | Estimated T.C.V: 206,041 2nd Floor Kitchens 0|Amps Service |security System Other: - 3| Bedrooms others No./Qual. of Fixtures | Cost Est. for Res. Bldg: 1 Single Family RANCH (1) Exterior [Ex. [ord T [Min (Ia Heating a Forced Heat & Coot Wood/Shingle (6) Ceilings Ground Area = SF Floor Area = SF. % |ALuminam/Vinyl No. of Elec. Outlets Phy/Ab. Phy/Func/Econ/Comb. § Good=97/100/100/100/97 Brick X |Drywall | | [Many [ |ave. | [Few Building Areas (13) Plumbing Stories Exterior Foundation Size X Insulation | _ 1 story Siding Crawl Space 960 ead TE Ferme Average Fixture(s) Total: | (2) windows A + 1 |3 Fixture Bath Other Additions/Adjustments Many | |Large Basement: 0 S.F. 2 Fixture Bath Garages Avg. [x |avg. Crawl: 960 S.F. Softener, Auto Class: C Exterior: Siding Foundation: 42 Inch (Finis Few | [small | slab: 0 s.F. Softener, Manual Base Cost 528 | : : Height to Joists: 0.0 Solar Water Heat Common Wall: 1 Wall 1 Hk N No Plumbing Door Opener 1 x is 5 Sach; (8) Basement Extra Toilet Water/Sewer [2 [any =e8 Extra Sink Public Water 1 |X |Double Hung Conc. Block Separate Shower N | i A P Public Sewer & Horiz. Slide Poured Conc. Ceramic Tile Floor | porches |Casement Stone Ceramic Tile Wains WPP 16 | |Double Glass Treated Wood Ceramic Tub Alcove 1s: 3 Totals: | Patio Doors Concrete Floor Vent Fan Notes: | [Storms & Screens (9) Basement Finish 147 Water/Sewer ECF (R004.06 SECTIONS 7 8 10-12) (14) | (3) Roof Recreation SE [7 Tpgpiic Water X [Gable | |Gambrel Living SF |1 |public Sewer Hip | |Mansard Walkout Doors (B) Water Well Flat | |Shed No Flaox SE 1000 Gal Septic Se Walkout Doors (A) 2000 Gal Septic X |Asphalt Shingle (10) Floor Support - Lump Sum Items: - = Joists: Chimney: Unsupported Len: Cntr. Sup: +++ Information herein deemed reliable but not guaranteed***
Page 11
Parcel Number: 27-815-000-0003~00, Residential Building 1 | 18 CONC 3.5" 144.0 sf 1S-FR-CR GAR-FR 960.0 sf 528.0 sf _ CONC-PAD a 296.0 sf WPP 16.0 sf 18’ 10 ‘Sketch by Apen Sketch *** Information herein deemed reliable but not guaranteed¥*+*
Page 12
; ow _ Sandi A. Rutkowski ~ 2020 Plainfield Ave Fs xi " 45% Norton Shores, MI 49441 ~~ | ne Si : 4 E hs : iy TE . GRAND. RAPIDS MI 493 Aepty frog es” ad oS roRevERU INL Appin Waren Cs? 1) Ba #237 Sanaung MT 4E70T AEEOE-TTERER bhp ogi pepo HE