Berger.pdf
Mendy Berger, Aviva Berger, Petitioners V Township Of Geneva, Respondent · 24-003917-TT
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Fis STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING Al GOVERNOR LANSING ND REGULATORY AFFAIRS 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. submit this document, you may be held in default. 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 Section 1: Petitioner’s Contact Information First Name M.L Last Name/Company Name Mendy/Aviva Berger Mailing Address (No., Street, P.O. Box or Rural Route) 68th St., Lot 44 City or Town State ZIP Code South Haven Mi 49090 Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Representative’s Contact Information Section 2: Petitioner’s Attorney/Authorized I First Name M.I Last Name Stephen Polter Firm Name (if an: “*Polter Law Group Address (No., Street, P.O. Box or Rural Route) 2600 W Big Beaver, Ste L100 City or Town State ZIP Code Troy Ml 48084 Telephone Number Fax Number 2482136800 2482136801 spolter@polterlaw.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information parcelsareyou | [] vest [] No** How many If you are appealing more than one parcel, are they contiguous or adjoining? appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. MARLON |. BROWN, DPA DIRECTOR
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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 ai that apply)
[@ True Cash and Taxable Value
{J Poverty Exemption
[M1 Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[2] Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[1 Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Incomparable with other similarly situated properties (deck)
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [M Yes
[No
If Yes, check which BOR you attended AND attach the BOR decision: [rd March
[| July
[I December
if No, check the applicable reason(s):
Not required to attend
[I] Assessment Change Notice was not recelved by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6)
[I] Appealing within 35 days of State Tax Commission OrderPage 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
Section 7: Valuation Information ‘use the multiple parcel form for additional, contiguous parcels,
DIRECTOR
Parcel identification Number:
80-09-995-044-00
Classification of Property:
Real
Personal
(check ons)
[%}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
7)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
18200
Current Taxable Value as established by the BOR:
16978
What do you believe Is the fair market value (also known as True Cash Value)?
18200
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
9100
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeat this issue to the Tribunal*
Parcel Identification Number;
80-09-995-044-00
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
7]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
[A
What do you believe is the property's classification?
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Oevelopmental
Utility
(check one)
If improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING 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? [3 Yes Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J Yes [J No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The fifing 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 $0ver $500,000.00 $300.00 if your property is NOT residential property (see MCL 205,762) and the State Equalized Vatue 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. Ist
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Michigan Department of Tr sury Form 618, Page 2 A : ’ \ XE 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 & 7% 80-09-095-044-00 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. =a Denied O Assessed Value Changed From: [ 500 ro: [ Record of Vote - Board or three member committee of board Ono BZ Member: [M Yes [J no Fh Member: [ves [J no ZY irperson: YES Chairperson: [1 Initials Inifials Reason for Board Action: Agr PY RS EY SY ¢ ha 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 Utility 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.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. 500 To: [| Denied [ Tentative Taxable Value Changed From: Record of Vote - Board or three member committee of board. Member: [] YES [| NO mm Member: [1 YES [7] NO—fmms- Chairperson: [7] YES [[] NO me Reason for Board Action: 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, 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.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [J] Denied [] Classification Changed From: 410 To: Record of Vote - Board or three member committee of board. Chairperson: [1 Yes [1 NOs Member: [J Yes [] NO fogs Member: [1 ves [1 NO Tits Reason for Board Action: If 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. 48909 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. OJ Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
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mms
Michigan Department of Treasury
618 (Rev. 11-12)
Petition to Board of Review
p2d
L.-4035
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeat to the Michigan Tax Tribinal
or the State Tax Commission unless you first protest (o the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Mendy & Aviva Berger
Petitioner's Name
(If oT
Sloase
int or Type)
Yitzchok & Mal
ander
DEAN EAN
Township or City
Geneva
Coun
Van Buren
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property Identified (Parcel code required. Property address & legal description optienal)
80-09-995-044-00
68th St. Lot 44, South Haven
410
Assessed Value
1. PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Tentative Taxable Value
7] Qualified Agricultural
Property Exemption
Protested Item
I] Classification
Owner's Estimate of True Cash Value
$18,200
Assessed Amount
$18,200
Year
2024
Tentative Taxable Value
$16,978
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 211.34c 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
0
Classification should be {check one of the following):
| Agricultural
MO Industrial
] Commercial
Residential
| Timber Cutover
J Utility (Personal Property Only)
[1 pevetopmentat
. 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 school 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 granted by assessor {Enter 0 if exemption
denied)
Percent qualified agriculiural exemption requested by cwner (Enter 160 if full
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption
Wholly incomparable with other similarly situated properties.Page 8
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