Csikos.pdf

Paul B Csikos, Petitioner V Township Of White Lake, Respondent · 24-003590-TT

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RECEIVED 

JUL 01 2024 

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 Smail 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 

M1 

Last Name/Company Name 

Paul 

B 

Csikos 

Mailing Address (No., Street, P.O. Box or Rural Route) 

490 Hurondale Dr 

City or Town 

State 

ZIP Code 

White Lake 

Mi 

[48386 

Telephone Number 

Fax Number 

248-462-5528 

--- 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Besikos@comcast.net 

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

] 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

Address (No., Street, P.O. Box or Rural Route} 

City or Town 

“ae ZIP Code 

Telephone Number 

Fax Number 

: 

E-mail Address (do notenter 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 areyou | [[] ves 

[] Nor 

appealing? 

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

f 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

j wl C 

May 7093 Aprosal 

GOVERNOR 

LANSING 

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

DIRECTOR 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

3 Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[J 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 

The assessed value is too high. 

| have an appraisal that is much lower than the 

assessed value. Also, we ran comparables that also show most similar houses sold at a 

lower value. 

New rules accepted by Fannie Mae and Freddie Mac (ANSI 2765-2021) do not include " 

below grade" in the livable square footage. This house is a Tri'level with 528 Sq/ft below 

grade leaving 1,347 sq ft oabs ¥ 

that should be used for assessment. 

134 

id 

pri 

4p 

Apaisal Jsne 

Jop7 

Lastly, White Lake was 

not = to give 

me wl (4h comparables they used to determine 

my value. They said they used a computer program that automatically runs numbers 

and spits out the results. 

Lon 

Fonnie 

Mie d Freddie Mat 

Commi, Ash oa g990k f° 

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¢ 

dees 

used 

2034 Lonf less I 

ads soles = #3), 007.00 

for 2b 

or $0. fT price 

J4de 58 FosTey € 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 assessment 

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

Yes 

[a] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[| July 

0 December 

If No, check the applicable reason(s): 

Not required to attend 

[| 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} 

[ml] Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Y-12-24-380-005 

Classification of Property: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

170,000 

Current Taxable Value as established by the BOR: 

170,000 

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

278,000 

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

139,000 

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: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one} 

tl 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

[| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

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

ROT 

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? 

Yes 

O 

No 

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

[3 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 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 

$Over $500,000.00 

$300.00 

I 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. 

S ig nature *required 

Petitioner or 2 

7 

Ist 

7 Bd 

7 

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WHITE LAKE TOWNSHIP 

7525 HIGHLAND RD 

WHITE LAKE, MI 48383 

CSIKOS, PAUL 

03/28/2024 

CSIKOS, DARCY 

490 HURONDALE DR 

WHITE LAKE 

Ml 

48386 

PARCEL IDENTIFICATION: 

Y -12-24-380-005 

BOARD OF REVIEW PETITION: 

89 

---NOTICE OF BOARD OF REVIEW ACTION--- 

The Board of Review has examined your 2024 Assessed Value and/or Capped Value and 

has made the following decision: 

2024 

Assessed Value From: 

2024 Assessed Value To: 

174,740 

170,000 

2024 

Capped Value From: 

2024 Capped Value To: 

100,990 

100,990 

2024 

Taxable Value From: 

2024 

Taxable Value To: 

174,740 

170,000 

Board of Review reason (code): 

070 

Board of Review Comments: 

Reduce to 50% of sale price, total house and land parcels 

The 2024 Capped Value formula is the 2023 Taxable Value, minus Losses, increased in 2024 by 

the Inflation Rate Multiplier of 1.05, plus Additions. Taxable Value is the lower of Assessed 

Value or Capped Value unless there was a transfer of ownership in 2023. 

Your Taxes are levied on the Taxable Value. 

Further appeal of valuation may be made to the Michigan Tax Tribunal, PO Box 30232, Lansing 

MI 48909. The appeal must be filed on a Michigan Tax Tribunal form or a form approved by the

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