Madison.pdf
Scott Madison, Petitioner V City Of Whitehall, Respondent · 24-003950-TT
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Page 1
RECEIVED
SEP 04 2024
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. 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.n. 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
ML
Last Name/Company Name
Scott
T.
Madison
Mailing Address {No., Street, P.O. Box or Rural Route)
PSC 415 Box 7468
City or Town
State
21P Code
APO
AE
[09114-0075
Telephone Number
Fax Number
+49 170 936 9923 (Germany)
N/A
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall)
lsmadison76@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
[I
Last Name
7
Scott
T.
Madison
Firm Name {if any)
Address (No., Street, P.O. Box or Rural Route)
PSC 415 Box 7468
City or Town
State
ZIP Code
APO
AE
09114-0075
Telephone Number
Fax Number
+49 170 936 9923 (Germany)
N/A
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
smadison76@gmail.com
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
you | [] ves
[3 NoPage 2
STATE OF MICHIGAN GRETGHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Appealed Section 4: Issues Being (check all that apply) [O True Cash and Taxable Value [1 Poverty Exemption Disabled Veterans Exemption [7] Taxable Value Only (calculation) [1 Eligible Manufacturing Personal Property (ESA) 1 uncapping of Taxable Value C1 Exemption from Taxation (other than the denial of a [1 Classification Principal Residence or Qualified Agricuitural Exemption) Section 5: Explain the Reason for this Appeal Veterans Exemption was denied from July 2nd through December 31st, 2024. |, Scott Madison am a 100% disabled veteran who qualifies for a veterans exemption on my homestead property, this property is still considered my homestead and I'm eligible for a Military PRE. My wife, Kelley A. Kelley is currently serving the U.S. Army Public Health Command Europe on Department of Defense (DOD) orders in Grafenwoehr, Germany. My entire family has been required to make a Permanent Duty Change of Station in Germany to fulfill these orders. While my family is away serving under official Department of Defense (DOD) orders our property is still being used for residential purposes only, even though it is being rented out. There are no intentions whatsoever to use our homestead property for commercial purposes. Our only means for keeping our homestead property in our possession is to rent it out while away in order to cover expenses. We are not trying to generate additional income to build wealth under these circumstances. Therefore, we truly believe it is unreasonable to make the determination that this property is being used for commercial purposes. We fully intend on returning to our homestead property once my wife has fulfilled her obligation to the U.S. Army. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessment at a Board of Review (BOR)? C1 Yes [#ANo Yes, check which BOR you attended AND attach the BOR decision: [1 march 1 duly [1 pecember If No, check the applicable reason(s): Not required to attend [i] Assessment Change Notice was not received by Petitioner al Mistake of Fact (if yes, Include explanation in Section 8)
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON
| BRON, DPA
GOVERNOR
LANSING
Section 7. Valuation Information se the multiple parcel form for additional, contiguous parcels.
arcel identification Number:
5
61-22-600-001-0043-00
Classification of Property:
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
Od
0
8
1
3]
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
252,200
Current Taxable Value as established by the BOR:
252,200
What do you believe Is the fair market value (also Known as True Cash Value)?
504,400
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
252,200
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 appeal this Issue to the Tribunal*
Parcel Identification Number:
61-22-600-001-0043-00
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
Agricuftural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
1%
What do you believe is the property's classification?
FH
Real
personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
a
a
8]
[M
ff improved property, iow Is the property currently being used?
.
RESIDENTIAL
Tf improved property, for what use was the property designed?
RESIDENTIALPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. 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? Yes [1] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes O 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 $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 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 Petitioner or Attorney/Authorized Representative's Signature: . Scott T. Madison ,—~~ Isl
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