Reuther.pdf

S&C Hoppe Cottage LLC, Petitioner V Township Of Krakow, Respondent · 24-003442-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 

p_— 

0CT 07 2024 

en] 

| 

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 / 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) 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 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

Mm. 

Last Name/Company Name 

4 Designated Owners: see attached 

Malling 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 e-mail) 

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

First Name 

M.1. 

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 e-mail) 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels,

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check al that apply) 

4 True Cash and Taxable Value 

[4 Poverty Exemption 

{3 Taxable Value Only (caiculation) 

] Disabled Veterans Exemption 

[wi] Uncapping of Taxable Value 

[0 Eligible Manufacturing Personal Property (ESA) 

"1 Exemption from Taxation {other than the denial of a 

[J Classification 

Principal Residence or Quaiified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The property In question is at 14568 Mindack Greek Rd. Alpena, MI and has been in the Hoppe family since 1904, it was originally owned by Chester Hoppe and upon 

his death was transferred to his three daughters and son-in-taw (Louise E. Bertolini, Elaine C. Pace, Lorraine A. Reuther & Robert A. Reuther), The four individuals 

have owned the property for two decades and that fact has not changed. 

In an effort ta keep the family cottage in perpetuity the four named owners crested S&C Hoppe Cottage, LLC and opled to hold the title of the property in this new 

format which was our cottage succession plan rather that a witl or trust. Since the family is so large, we determined that it would cause havoc with our heirs had we 

not established a LLC. In reality, there has bean no change in properly ownership, and therefore should not be uncapped. Taxes should only be increased when 

passed on to another generation or a “real” transfer of ownership lakes place. Currently the cottage remains tha sole responsibility of the the four current owners. 

These four owners, alt retirees In their 80s are on limited incomes and are responsible fot the upkeep and taxes on the cottage. The ownership of the cottage remains 

until all four are deceased. We are not engaged in any form of business, but rather are using the LLC as a vehicle for holding the family cottage in the family without 

fouds among the heirs in the future. When establishing the Family Cottage LLC the current owners expected that the Michigan Tax Tribunal would consider that this is 

not an actual transfer of ownership and would make an exemption to this increase In taxes for that reason. We reatize that itis at the discretion of the Tribunal and we 

request 

that our situation be evatuated on an individual basis and determine that this supposed “transfer of ownership” be exempt from a tax increase. 

Krakow Township Assessing department set forth figures based on their erroneous hetief that a transfer of ownership took place.. Because of the name change and 

the LLC they determined that there was a change of ownership. Taxes for 2023 were $2023.49 and for 2024 taxes are $4281.14, and increase of 100 percent. This 

increase In taxes is especially challenging for us as seniors as our pensions afier anly non and or minimat cost-of-living increases. We request that you consider our 

circumstance and treat our case on an individuat basis. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Dld you protest the assessment at a Board of Review (BOR)? [Wm] Yes 

No 

If Yes, check which BOR you attended AND attach the BOR decision: [J March 

[J duly 

[J December 

If No, check the applicable reason(s): 

[A Not required to attend 

[I] Assessmant Change Notice was not received by Petitioner 

[] Appealing a purported Clarical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Ordar

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? 

[Mm] Yes 

[i] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Im] 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 Vaiue 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 parce being appealed, not to exceed a totat 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 

$126.00 

$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 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 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. 

Signature required 

Petifigner or int 

(Le 

Rother, 

Representatives Signature: 

Keron t. 

Routan, Authorized Kepresentat.ive

Designated Owners of S&C Hoppe Cottage, LLC 

Louise E. Bertolini 

23621 Stragier Apt. 1 

Clinton Township, Mi 48038 

586-322-5510 

lbertolini1940@yahoo.com 

Elaine C. Pace 

35730 Huntley Ct. 

New Baltimore Ml, 48047 

586-549-1290 

ecpcreations@gmail.com 

Lorraine A. Reuther 

435 Bernice LN 

Sonoma, CA 85476 

707-360-7513 

lotraine.reuther@gmail.com 

Robert A. Reuther 

435 Bernice LN 

Sonoma, CA 95476 

707-703-9119 

rareuther@gmail.com

AT, 

i 

hs 

Le 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

Mi 

Last Name 

4 Designated Owners: see attached 

Valuation Information: 

Barcel Number: 061-11 0-000-01 4-00 

Classification of Property: 

Real 

Personal 

(check ons) 

¥)] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Davelopmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

$6,700 

Current Taxable Value as established by the Board of Review: 

$6,700 

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

$5,500 

Divide the fair market value by 2 and enter hare. This is your contention of Assessed Value {also known as State Equalized Value), 

$2,750 

if your contention of Taxable Value diffars from your contantion of Assessed Value, enter your contention of Taxable Value here. 

$4,575 

Valuation Information: 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

n} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the Board of Review: 

| 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

| 

| 

Current Taxable Value as established by the Board of Review:

PRIORITY MAIL® 

+ PO BOX 30232 

 |ANSING MI 48909-7732 

TI 

wrmuncy ® INSURED 

Ll 

PS00001000014 

BE 

PRIORITY

MAIL 

ind many international des

bility a and limitatio 

Tg echechlg as

can: 

[a

← View full record