Walz.pdf

Walz Carlene M Revocable Trust Petitioner V City Of Jackson Respondent · 26-000856-TT

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RECEIVED 

APR 1 8 2026 

AER, 

2 

LEN) 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principat Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes, 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this 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 

§ame/Company Name 

OAR 

ENE 

M 

WALZ. 

Maliing Je Street, P.O, Box or Rural Route) 

427 

WAs# 

I NeToN 

Ave 

UNIT 

/5” 

\ JACK EIR] 

I | Lf920/ 

Telephone Nunjoer 

S/7 

Hib 5/34 

Email Address (do not enter unless you want MTT to sead alt correspondence via email) 

gatliga nN CH @) ginal ‘Le dom 

Seoion 2: Petitioner" Ss AttorneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name {if any) 

Malling Address {No., Street, £.0. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via emait) 

Section 3: Subject Property Information use the multipte parcet form for additional, contiguous parcels. 

How many parcels are you 

If 

you are appeating more than one parcel, are they contiguous or adjoining? 

appealing? 

Yes* 

[I] No** 

**If No, you must file separate appeals for each parcel 

ya 

wr a = H Zi ero, N 

17 ve 

UnJy 7 /5 

ode 

Shbgreon 

Facer son 

Mi" 

1fG.20/

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that apply) 

True Gash and Taxable Value 

(As SESSED 

VA Ls 

on BOR 

“pp RM 2) 

[J Taxable Value Only (calculation) 

{1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

8c placed — 

Section 6: Jurisdictional Issues 

Did you protest the assessment al a Board of Review {BOR)? [HF Ves 

[l] No 

H Yes, check which BOR you attended: [A March 

[Hl] July 

[8] December 

if No, ptease check the applicable reason(s): 

[Hl] Not required to attend 

[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

[] Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain: 

; cLieo pS EP 

NIE;

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 4 PPT) 

SEDO 

Classification of Pfoperly: 

Real] 

Personal 

[J (check one) 

Agricuttural [J 

Commercial 3 

industrial 

J 

Residential wn Timber-Cutover [] 

Developmental 

3 

Utitity [J {check one) 

Assessed Value (also known as Stale Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

/ & Z/ FO0 

—_— 

<£ £53 

(af Tom SALLAT 

Trey, 

U 

What do you believe Is the fair 

market value {also known as true cash value)? 

Fun cticae 

rece, 

Dec, 2023 

3/0, 008 

What do you belleve is the assessed valud? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .B) 

Fro, oop 

xX 

5 

J 5E 

op 

assessed value) Cy res Fé, LL clianses 

lof labo 

Ae ae I ~(2077) 

Fee Information 

bLhenediie. 

/ 5.5, £g9 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issua? 

KA Yes 

[1 no 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appeating more than one 

parcel, the parcel with the highest Slate Equalized Value or Taxable Value in dispute wil be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appeated, not to exceed a total filing fee of $1,600.00 

i 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 $600,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

H the property is 

NOT residential properly {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 the property Is 

NOT residential properly and the State Equalized Value or Taxable Value in dispute 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 

gr Attorney/juthorized Representative's Signature: 

Isl 

srlene Mita Hats 

Appl T, 9044

Appeal to the Tax Tribunal, State of Michigan 

Department of Licensing and Regulatory Affairs 

lam Carlene M Walz , owner of the residential property at 109 

W Washington Ave., 

Jackson., Michigan 49201, Jackson County. The subject property is 

a condominiumin the. 

Building at the above address. 

The building was built in about 1804 and has for much of 

its history been a corset factory. The building was repurposediin early 2000 and was ready 

for occupancy in 2004. As the units were sold and built out for occupancy the owners 

were given a 12 year abatement on their property tax.. When 

purchased this property in 

2003 there were five years remaining on the tax abatement which inured to my benefit. The 

only tax levied was that on my share of the land and the empty condo unit. 

Nevertheless, the tax assessor continued to set the Assessed valuation on the property 

and the Taxable value. When 

| purchased the property in December of 2023, the Assessed 

valuation on the condominium was 134,600. 

1 purchased the condominium for $310,000, 

The following year the assed valuation was 153,900. At the time 

| did not take any action to 

appeal that raised assessment for the reason that it appeared to me to be inline with the 

price 

| paid for the property. The only reason given by the assessor for the increase was 

“Market Adjustment.” 

However the current increase in 2026 ‘was for 11,100 more. Again the reason was 

market 

adjustment”. 

On this occasion 

| filed fora hearing because nothing in our building 

supported such an increase and certainly not my Unit. 

1 realize that these increases have 

not caused me to pay any increase in the tax levied because of the existing abatement. 

However, 

| believe that If 

| wait until 2029 to complain , the review board will surely ask me 

where was 

| in the years that the assessments were climbing. 

Just an aside more of the residents were wanting to request a hearing with Board of Review 

but the short notice prevented a timely request.: My notice arrived less that a week before 

the deadline 

. Unlike some of our residents, 

| was not in the South or other location on a 

spring break. 

Our condominium building is very unigue. 

There are no comparable buildings in downtown

assessed taxes. These taxes and fees tend to keep the purchase prices flat. 

Currently we 

have several units on the market; tots of interest but sellers and buyers are negotiating in 

the downward direction. 

In my case 

| firmly believe that once my tax abatement ends, 

| will 

not be able to sell for any increase over what 

| paid. 

| could be wrong about that, but the 

fact remains there are plenty of reasons that the Tax assessor cannot in this case just apply 

an increase made up of nothing but a set percentage increase and call it 

a market 

adjustment. 

| ask the Board of Review to look at my purchase price as the actual cash 

value, the market value. There was no reason given for.ignoring my purchase price. The 

reason given for the denial of relief was “insufficient evidence”. : The evidence is allin their 

records, along with the facts 

| presented, and the laws about assessing property . 

. 

Ireceived a Board of Review decision without the names of the reviewers listed and without 

signatures. 

At the hearing only the Assessor interacted with me. 

Please consider my request that you deny the current proposed increase and send itback 

to the City Assessor to adjust for Market price, in other words 

; ho increase. 

Regpectfully suggited 

) 

. 

» 

Apres 7, 202¢ 

Carlene M Walz

2026 BOARD OF REVIEW DECISION" ™ 

FROM 

CITY ASSESSOR 

CITY OF JACKSON 

161 W MICHIGAN AVE 

JACKSON, MI 49201 

03/13/2026 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

WALZ CARLENE M REVOCABLE 

TRUST 

109 W WASHINGTON AVE #15 

JACKSON, M149201 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

4-0071.1500 

109 W WASHINGTON 

UNIT 15 CITY VIEW LOFTS COMDOMINIUM PLAT 

THIS PROPERTY IS CLASSIFIED 

407 (RESIDENTIAL CONDOMINIUMS 

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 4-0071.1500 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

NO CHANGE-LACK OF EVIDENCE 

[2026 ORIGINAL ASSESSED VALUE 

164,300 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

164,300 

(If the above amounts are the same, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

14,683 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

14,683 

[2026 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. 

If you disagree with the decision of the Board of Review regarding the special assessment, you may appeal that decision by filing a petition 

with the Michigan Tax Tribunal, P.O.Box 30232, Lansing, ML 48909 within 35 days of the decision. The petition must be filed on a 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. The Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib.

Michigan Department of Treasury 

618 {Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property Is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission untess 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 (i Other than Owner. Please Print or Type) 

Weer cARLenNs M ReyocrBie Ty — 

Township or City 

County 

Year of Appeal 

JACK SoN 

J AC Kon 

2024 

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

agricultural property exemption of the following described property: 

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

H—ov07/ 15D 

109 West Wasding 

ron Ave, Nacsa) fll cow ier sly 

Protested ltem: 

[Assessed Value 

Henaive 

| Taxable Status 1 Classification 

0 Qualified Agricultural 

T: 

fe Value 

(exemption) 

Property Exemption 

= 

DEO] 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

164,300 

SLE E00 

- 

EST 

OF 

Complete this section for a protest of Taxable Value. 

Reason: 

M1 Value of Losses 

Il Value of Additions 

J Poverty Exemption 

1 Uncapping % 

3 

) 

IEICAT] 

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 dassification has on 

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

Classification of property on this year's assessment rolt 

Classification should be (check one of the following): 

] Agricultural 

I! Industrial 

O Timber Cutover 

1 Utility (Personal Property Only) 

O Commercial 

OJ Residential 

1 Developmental 

PROT 

[ 

‘OR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local schoof operating tax for qualified agricultural proper- 

ty, 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 

exemption requested) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denied)

Page 2 of 2 

2. the assessment of this Condominium development is not to be determined in the same 

manner or by the same measurement as individual residential property or even a typical 

Condominium development. This development is made-up of 25 units ina 122 year old 

Albert Kahn Building. The costs attendant to operations and repairs are substantial and 

spread over 25 units. Aside from the HOA fees, the association must maintain the reserve 

fund for necessary major repairs in addition to more routine repairs, which are paid by the 

owners by special assessments over and above monthly fees. These costs are reasonable 

under the circumstances, but have the effect of keeping the market price from increasing. 

it is a great place to live, but not an investment where market value is always climbing. That 

only occurred after the 2008 recession. 

3. There are limits to what an owner can-do to increase market value of an individual unit. 

The owner is more likely to be focused on maintaining the condition of the property in order 

to maintain the current market value. 

4. 

recognize that currently | have a tax abatement untit 2029. However,, after the two large 

increases in the two years of my ownership, 

| thought it was crucial that 

| protest, Certainly 

the Board of Review after 2029 would ask me where was 

| while the assessments were 

increasing and 

| had remained silent. 

| have a vested interest, albeit a delayed one, in 

protesting the tax increasing with no basis in fact, Simply applying an allowed percentage. 

5. 

| purchased this property in Dec 2023 for 310,000.00. 

It is highly unlikely that 

| would get 

as much if 

| were to selt now. There some units on the Market currently so pricing is a wait 

and see the demand. The Assessor should use the best evidence of assessed value from 

my sale which is relatively fresh. 

: 

My request of the Board of review is to forego the proposed increase in that it does not 

reflect Market value.

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 

E 

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

0 Denied 

iN Assessed Value Changed From 

i 

Jo 

| 

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

Chairperson: 

nN Yes 

I! No 

Member: 

] Yes ] No 

Member: 

| Yes 1 No 

Initials 

Initials 

Initials 

Reason for Board Action 

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 PO 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-Cutover Real and Agricultural Personal Property may be appealed by July 31. The pefition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at ywymichigan.govilaxtrib. 

O Denied 

0] Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

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

Chairperson: 

] Yes 0 No 

Member: 

iN Yes in No 

Member: 

il] Yes 1 No 

Initials 

Initials 

Initials 

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 

PO Box 30232, Lansing Mi 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

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

a Michigan Tax Tribunal form or a farm approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available al weavmichiaan.goyviiaxlib. 

EI 

IN 

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

| Denied 

] Classification Changed From 

to 

Record of Vote — Board or three-member committes of board 

Chairperson: 

J] Yes 

No 

Member: 

0 Yes | No 

Member: 

Oa Yas 1 No 

Initials 

Initials 

Initials 

Reason for Board Action 

1f you disagree wilh the decision of the Board of Review regarding classification, you may appesl by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing Mi 48909, by June 30. 

Disposition by 

d Exemption Request Denied 

] Exemption percent modified from 

% to 

% 

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

OMB NO, 2502-0265 §p 

A 

B. TYPE OF LOAN 

U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 

1.0 

Ima 

2.0 

J Fmua 3.0] conv.unins. 

4. 

va 

5.[ Jconv.ins. 

SETTLEMENT STATEMENT 

6. FILE NUMBER: 

7. LOAN NUMBER: 

8. MORTGAGE INS CASE NUMBER: 

C. NOTE: 

This form is furnished to give you a statement of actual selllement costs. Amounts paid to and by the settlement agent are shown. 

Items marked “[POC]" were paid outside the closing; they are shown here for informational purposes and are not included in the fofals. (187582120) 

.D. NAME AND ADDRESS OF BUYER: 

E. NAME AND ADDRESS OF SELLER: 

F. NAME AND ADDRESS OF LENDER: 

THE CARLENE M. LEFERE REVOCABLE TRL 

WILLIAM B. HOLDA and LORI ANNE HOLDA 

CASH 

909 BRIARCLIFF 

109 W WASHINGTON AVE APT 15 

-JACKSON, MI 48203 

JACKSON, Mi 49201 

) 

G. PROPERTY LOCATION: 

H. SETTLEMENT AGENT: 

38-2915969 

I. SETTLEMENT DATE: 

! os we ASHINGTON AVE APT 15 

American Title Company of Jackson 

December 8, 2023 

Jackson County, Michigan 

PLACE QF SETTLE ens: 

DISBURSEMENT DATE: 

UNIT NO. 15, CITY VIEW LOFTS CONDOMINIU 

Jackson, Mi 49201 

CITY OF JACKSON, JACKSON COUNTY 

December 8, 2023 

J. SUMMARY OF BUYER'S TRANSACTION 

K. SUMMARY OF SELLER'S TRANSACTION 

100. GROSS AMOUNT DUE FROM BUYER: 

400. GROSS AMOUNT DUE TO SELLER: 

101. Contract sales price 

310,000.00 | 

{401. Contract sales price 

310,000.00 

102. Personal property 

402, Personal property 

103. Settlement charges to buyer (line 1400) 

785.00 | 

1403. 

104. 

404. 

105. 

405, 

Adjustments for items paid by seller in advance 

Adjustments for items paid by seller in advance 

108. TAX PRORATIOI 12/08/23 to 12/31/23 

54.22 1 

1406. TAX PRORATIOI 12/08/23 19 12/31/23 

54.22 

107. County taxes 

407. County taxes 

108. Assessments 

408. Assessments 

108, Association Dues 12/8/23 - 12/31/23 

329.03 | 

409, Association Dues 12/8/23 - 12/31/23 

329.03 

110. 

410. 

111. 

411. 

12, 

412, 

120. 

GROSS AMOUNT DUE FROM BUYER 

311,168.25 | 

1420. GROSS AMOUNT DUE TO SELLER 

310,383.25 

200. AMOUNTS PAID BY OR IN BEHALF OF BUYER: 

500, REDUCTIONS IN AMOUNT DUE TO SELLER: 

201. Deposit or earnest money 

1,000.00 

501. Excess deposit (see instructions) 

202. Principal amount of new loan(s} 

502. Settlement charges to seller (line 1400) 

17,773.88 

203. Existing loan(s) taken subject to 

503. Existing loan(s) taken subject to 

204. 

504. Payoff of first mortgage loan 

130,133.62 

205. 

505. Payoff of second mortgage loan 

112,422.30 

206. 

506. 

207. 

507. Dep. disbursed as proceeds 

208. 

508. 

209. 

509. 

. 

Adjustments for items unpaid by seller 

Adjustments for items unpaid by seller 

210. City/Town taxes 

510. City/Town taxes 

211. County taxes 

511. County taxes 

212. Assessments 

512. Assessments 

213. Tax Proration 

543. Tax Proration 

214. 

514. 

215. 

515. 

216. 

516. 

217, 

517. 

218. 

518.

CITY OF 

JACKSSN 

wim 

517-788-4033 

« www.cityofjackson.or 

MICHIGAN 

vol 

9 

October 13, 2025 

CERTIFIED MAIL — RETURN RECEIPT REQUESTED 

WALZ CARLENE M REVOCABLE TRUST 

109 W WASHINGTON AVE #15 

JACKSON, MI 49201 

ASSESSING OFFICER'S REPORT 

UNDER PUBLIC ACT 147 OF 1992 

(Known as the Neighborhood Enterprise Zone Act) 

In accordance with the requirements of Sec. 13 of Public Act 147 of 1992, as amended, the assessor 

shall determine annually the amount of ad valorem property tax that would have been paid if the 

certificate had not been in force, and the assessed valuation on which the neighborhood enterprise zone 

(NEZ) tax is based and the assessor shall send annually notification of those determinations. Due to 

reporting requirements, all values are estimates as winter millage rates are subject to change. Amounts 

listed are estimated as entire year totals. THIS IS NOT A BILL. 

Property Information: 

City View Lofts, 109 W Washington Ave, Jackson, Mi 49201 

Owner Information: 

WALZ CARLENE M REVOCABLE TRUST 

Certificate Number: 

N2018-042 

Certificate Expiration: 

12/30/2029 

Principle Residence Exemption of: 

100 % 

With an Estimated Millage rate at: 

51.94 

The current certificate holder’s estimated taxes for the year are: 

Frozen Base Amount (NEZ): 

14683 

Taxes Levied: 

762.62 

Land Value (Separate Parcel): 

700 

Taxes Levied: 

36.35 

Total Due: 

798.97 

Without the exemption the certificate holder's estimated taxes for the year would be:

CITY OF 

JACKS™®N— 

City Assessor’s Office 

161 W. Michigan Ave. 

« Jackson, MI 49201 

Founded 1829 

Phone: (517) 788-4033 » Facsimile: (866) 902-7891 

October 4, 2024 

CERTIFIED MAIL — RETURN RECEIPT REQUESTED 

WALZ CARLENE M REVOCABLE TRUST 

109 W WASHINGTON AVE #15 

JACKSON, MI 49201 

ASSESSING OFFICER'S REPORT 

UNDER PUBLIC ACT 147 OF 1992 

{Known as ihe Neighborhvod Enterprise Zone Act) 

In accordance with the requirements of Sec. 

13 of Public Act 147 of 1992, as amended, the assessor 

shall determine annually the amount of ad valorem property tax that would have been paid if the 

certificate had not been in force, and the assessed valuation on which the neighborhood enterprise zone 

(NEZ) tax is based and the assessor shall send annually notification of those determinations. Due to 

reporting requirements, all values are estimates as winter millage rates are subject to change. Amounts 

listed are estimated as entire year totals. THIS IS NOT A BILL. 

Property Information: 

City View Lofts, 109 W Washington Ave, Jackson, MI 49201 

Owner Information: 

WALZ CARLENE M REVOCABLE TRUST 

Certificate Number: 

N2018-042 

Certificate Expiration: 

12/30/2029 

Principle Residence Exemption of: 

100 % 

With an Estimated Millage rate at: 

50.69 

The current certificate holder’s estimated taxes for the year are: 

Frozen Base Amount (NEZ): 

14683 

Taxes Levied: 

744.27 

Land Value (Separate Parcel): 

1000 

Taxcs Levied: 

50.68 

Total Due: 

794.95 

Without the exemption the certificate holder's estimated taxes for the year would be: 

Assessed Value (Dec. 31,2023): 

134600

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the authority of Public Act 208 of 1893, Sec. 211.24c and Sec.211.34¢, as amended. This is a modet assessment notice to be used by the local assessor. 

L-4400 

FROM 

CITY ASSESSOR 

CITY OF JACKSON 

161 W MICHIGAN AVE 

JACKSON, MI 49201 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

4-0071.1500 

PROPERTY ADDRESS: 

109 W WASHINGTON AVE #15 

JACKSON, MI 49201 

SCHOOL DISTRICT CODE: 

38170 

109 W WASHINGTON AVE #15 

JACKSON, Mi 49201 

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

WALZ CARLENE M REVOCABLE TRUST 

EXEMPTIONS 

% Exempt 

As "Homeowners Principal Residence"; 

100.0000% 

% Exempt As "Qualified Agricultural Property™ 

% Exempt As "MBT Industrial Personal": 

% Exempt As "MBT Commercial Personal” 

0% 

0% 

0% 

Exempt As "Disabled Veteran or 

Surviving Spouse”: 

[OOYes 

[Xl No 

Exempt As "Qualified Forest Property" 

[| Yes 

[X] No 

Exempt As "Development Property™ 

O Yes 

13] No 

LEGAL DESCRIPTION: 

UNIT 15 CITY VIEW LOFTS COMDOMINIUM PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION 

407 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$0 

Hiv gas) 

AMOUNT YEAR: 

poo 

PRES, 2 

1. TAXABLE VALUE: 

14,683 

14,683 

[1] 

2. ASSESSED VALUE: 

y 

153,200 

164,300 

11,100 

T 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV): 

153,200 

164,300 

11,100 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Ives 

[XINo 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

ASSESSING STAFF OR JASON YOAKAM 

Telephone Number: 

(517) 788-4033 

Emall Address: 

ASSESSORSOFFICE@CITYOFJACKSON.ORG 

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

THE BOARD OF REVIEW IS BY APPOINTMENT. TO MAKE AN APPOINTMENT PLEASE CALL 517-788-4033. DATES ARE: MARCH

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

“a 

Flot lass than 

14 

propeny ownet 

days bedore the first meeting of the Board of Review, the assessment notice shall be maled to the 

fized Value {5 the Assess 

Of price value 

Property taxes ate calculated 

based on 

the Taxable 

Value 

{Line 

1) State Equ 

by the Equalization Factor 

ff any. State Bqualzed Value must approximate 

© 

tiplied 

The Taxable Value number entered inthe "Change from Pron Year to Current Yaar” 

Column, does not indicate a 

change m 

your taxes. 

The 

change in your tax bill is estimated above 

Line 

1 

state Eoualive 

approxunate 

IF THERE WAS A TRANSFER OF OWNERSHIP os your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property 

in 2025 your 2026 Taxable Value 1s calculated 

by multiphying your 2025 Taxable Value by 

1027 {Inflation Rate Multiplier for the 

cunent year) Physical changes in your 

propesty 

may 

dso mncreass of decrease your Taxable Value Your 2026 Taxable Value 

cannot be biaher than vow 2076 

State 

Doualized Value 

Value is the Assessed Value multiplied by the Faualization Faclon 

if any State Faualized Value mast 

of marke! value 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury's website at www.michigan.gov/taxes. Click on the “Property 

Taxes” box, sefect “Forms and Instructions,” then click on “Board of Review" to obtain a “Petition to the Board 

of Review,” Form 618 (L.-4035}. 

fhe dental of an exempuon from the 

oeal schoo! 

¢ speratng tax for Tquahhed aguosiural propentios” may be 

appealed 

to 

“al Board of Review 

The desial of an oxemplion om he local school aporating 

tax 

§ 

rye 

Lprncipa 

nee” may be appealed to the Michigan Tax Tribunal by filing a petition waiting 35 days of issuance of t 

s notice 

The 

petton must be a form approved by the Michigan Tax Inbunal, winch are avaslable a wert michigan govitaxtrib 

Filing a protest with the Board of Review 1s necessary to protect your nght to futher appeal exemption disputes and 

valuation disputes involving property classified Agncattural Real of Personal, Ressdential 

or Timber -Cutover to the 

Whichigan Tax Tnbunal and classification appeals to the State Tax Commission. 

Properties classified Commercial Real, 

Industnal Real or Developmental Real may t 

peated to he regular March Beard 

of Review 

of to the Michigan Tax 

Tobunal by fing a petition by May 31. Commerc Personal industoal Personal, or Utility Personal Property may be 

appe 

to the March Beard of Review of to the Michigan Tax Tribunal by filing 

a petition by Ray 311 a personal property 

statement was Sed with the local pit pron to the 

commencement of the Board of Review, 

fed by MCL 211.10 

except as othanwase provided by BOL 

211 Gm 211 Grand 211 90 An appeal of properties 

classified as Aaricultugal Real 

or Personal, 

Residential, 

or Timber Cotover nmst be made to the Michigan Tax Tnbunal by July 31 

The petition must 

fore 

approved by ti 

1 Tax fnbunal whch are available 

al www.michigan.govitaxtrib 

To 

clam a PRE, complete the Principal Residence 

EPxemplion Affidavit” 

(Form 

wef fife twit your township or 

oty. of the year of the claim Avalid affidavit Hed on or before June 

allows an owner to 1ecoive a PRE 

on the current 

year summer and winter tax levy and subsenuent tax 

along asi 

the owner's 

ipal residence 

A vali 

affidavit fled alter June 

1 and on or before Moversber 

1 allows an owner 10 receive a PRE 

on the cunent winter tax 

and subsequent tax levies so long as 

remains the ownet's pincipal residence

Michigan Department of Treasury, 

1019 (Rev, 11-23) 

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 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: CITY ASSESSOR 

CITY OF JACKSON 

161 W MICHIGAN AVE 

JACKSON MI 49201 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

4-0071.1500 

PROPERTY ADDRESS: 

109 W WASHINGTON AVE #15 

JACKSON, MI 49201 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

100.00% 

LEFERE CARLENE REVOCABLE T 

% Exempt As “Qualified Agricultural Property": 

00% 

109 W WASHINGTON AVE APT 15 

% Exempt As "MBT Industsial Personal: 

00% 

JACKSON MI 49201-2479 

% Exempt As "MBT Commercial Personal”: 

00% 

Tray:2 Bundie:2 Seq:291 

Exempt As "Qualified Forest Property": 

|B Yes 

[X] 

No 

Exempt As "Development Property": 

O Yes 

No 

LEGAL DESCRIPTION: 

UNIT 15 CITY VIEW LOFTS COMDOMINIUM PLAT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

(RESIDENTIAL CONDOMINIUMS) 

PRIOR YEAR'S CLASSIFICATION: 

407 

(RESIDENTIAL CONDOMINIUMS) 

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

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$0 

YEAR: 

2023 

AMOUNT YEAR: 4 

CORRE 

YEAR 

1. TAXABLE VALUE: 

14,683 

14,683 

0 

2. ASSESSED VALUE: 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

133,600 

136,800 

-3,200 

5. There WAS or WAS NOT a transfer of ownership on this property in 2023 

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: 

ASSESSOR'S OFFICE 

Phone: 

(517) 788-4033 

Email Address: 

ASSESSORSOFFICE@CITYOFJACKSON.ORG 

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

THE BOARD OF REVIEW IS BY APPOINTMENT. TO MAKE AN APPOINTMENT PLEASE CALL 517-788-4033. DATES ARE: MARCH

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. 

Property taxes are calculated based on the Taxable Value {Line 1). State Equalized Value is the Assessed Value multiplied by the 

Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. 

The change in your tax bill is estimated above Line 1. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same as your 2024 State 

Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying your 

2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or 

decrease you Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may 

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board 

of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of 

Treasury's website at www.michigan.govitaxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click 

on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of 

Review. The denial of an exemption from the local school operating tax for a “homeowner's principal residence” may be appealed to the 

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the 

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or 

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. 

Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the 

Michigan Tax Tribunal by filing a petition by May 31 

if a personal property statement was filed with the local unit prior to the 

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. 

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of the 

claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and 

subsequent tax levies so long as it remains the uwiist's principal residence. A valid affidavit filed after June 1 and on or before November 

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal 

residence. 

AN "IMPROVED" CLASSIFICATION MEANS THERE 1S A STRUCTURE ON THE PROPERTY

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