Mahaffy.pdf

Daniel J Mahaffy, Petitioner V Township Of Lakefield, Respondent · 25-002730-TT

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RECEIVED 

JUN 05 2025 

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) 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 

Re Name 

M.I, 

Last Name/C: HAE Name 

whic 

rage Ri 

Za 

I 

Mk HAEPY 

ailin, 

SS. 

reef 

Per. 2d 

WARLETTE 

or 

i 

Telephone Numbe; 

— 

’ 

(0 

- 

1d 1563 

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 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. 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 email) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [] vest 

[1] No** 

appealing? 

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

[ 

**If 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, ZIP) 

[If multiple, list first property’s address] 

451] 

MaloeMmiC 

LAKE 

Pur Drive”

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) 

True Cash and Taxable Value 

[OO Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MY 

Property 

|e Mices 

Dowss 

AN EGREES 

2 TAAe/ 

NO 

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ING 

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NEVER 

worce 

BE 

SUeBTriciry, 

IT HAW 

ENT MENT 

OF [Noness AND Elness 

THE 

LAKE 

Me Coram 

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LAKE 

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PROERTY THE Lpyerd 

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Tow ME My THLES 

ere 

BASED 

OM 

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(WATER 

FR OA GL, 

My 

WATE My 

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URED 

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QAVE THEM COMPAAMIE 

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WHAT THEY 

Do, 

TI ASKED AsStzed. 

How 

CHE 

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HER 

ANHEA Caps, SHE 

HAs PRINDS IN REALL STATE HEY BASE 

MY TAX 

LIE AY 

PROFITS 

Ii] 

 MANSTIOE CARE 

TART HAS Pole? 

Section 6: Jurisdictional Issues 

LPH Ye! RI 

Year(s) you are appealing: 

i 

ks 

_ 

D005 — 

PRESENT YEAR 

SCANT LET ANY fine pois 

1Bpied) 

Did you protest the assessment at a Board of Review (BOR)? [i Yes 

O No 

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

O July 

O December 

If No, check the applicable reason(s): 

a 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 

Appealing within 35 days of receipt of Notice of Uncapping

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: 

H45002 - 001-015 

- (300 

Classification of Property: 

Real/ 

Personal 

(check one) 

& 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

7°] 500 

Current Taxable Value as established by the BOR: 

29 109 

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

40,000 - 

45.000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

20,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

(T 

WkY 

70 

Hiblk 

T 

ger NOTHWG Frot 

Luce 

Co, 

7 

Section 8: Classification Information only the Mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

002 - 00) 

~ 01S [B00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Pergonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property, for what use was the property designed? 

Nene 

[THE 

LOO oS

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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? 

[ves 

K'No 

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

J ves 

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, pjus 

$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 

$Over $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 

$260.00 

* 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 

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9 

Nw, Sa 

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5 / 70 2 c 

6 

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7 

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Form 618, Page 2 

FY 

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 

2045 2% 

UE02 =p [pp 55 = [300 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must oe [peesson ori actontalou 

[Denied 

[[] Assessed Value Changed From 

to] 

| 

Record of vote - Board or three member commi 

y/L 

’ 

yi 7 

Chairperson: X Yes 

[| oN 

© 

Member: tN Yes 

[ 

]No 

Yr 

* 

Member: [| Yes X]No 

Initials 

Reason for board action Le DASED OL DECISION oN VAL 

VAAL) SHALES 

AND S7D1ES 

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.O. 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 Agricultura 

Personal Property may be appealed by July 31. The petition 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 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. 

Denied 

[_] Tentative Taxable Value Changed From 

: 

to 

Record of vote - Board or three member committee of board 

Chairperson: [X] Yes 

[| No/. 247 

Member: es []No G42. 

Member: Xl Yes [No 1S 

Initials 

Initials 

iti 

Reason for board action = 5 

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.O. 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 petition 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 www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

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

["] Denied 

 [] Classification Changed From 

to 

Racord of vote - Board or three member committee of board 

Chairperson: [| Yes 

|] No 

Reason for board action 

Member: [| ves 

[| No 

Member: [| Yes 

[| No 

Initials 

Initials 

Initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at 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. 

~ 

[J] Exemption Request Denied 

[] Exemption percent modified from 

% to 

% 

Record of vote - Board or three membsr committee of board 

Chairperson: | | Yes [ 

NO ———— 

Member: | | Yes 

[J No 

Member: [ | Yes 

[ 

| No 

Initials 

Initials 

Initials

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