Holmes.pdf
Linda L Holmes, Petitioner V City Of Cheboygan, Respondent · 25-003543-TT
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Page 1
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
RECEIVED
AUG 01.2025
MICHIGAN TAX TRIBUNAL
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
First Name
.
M.A
Last Name/Company Name
Linda
L|
Holmes
Mailing Me 55 Street, P.O. Box or Rural Route’
39 NL Ball
treed
City or =
“M1
0 \y
Che oyaan
474]
Telephone Number
2 3
| - Ha0- gi 5 H 5
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?
parcels areyou | [| vest
[[] No
appealing?
“If yes, use a multiple parce! form for information regarding any contiguous parcels.
**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address {No., Street, Nis ST, IP}
[if multiple, list first property's address]
. Ball
Stree
Chebovaah MT.
A470Page 2
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)
[J True Cash and Taxable Value
Xroverty Exemption
[J Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[| Exemption from Taxation {other than the denial of a
1 Crassification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Denied at MBOR foc
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Section 6: Jurisdictional Issues
Year(s) you are appealing:
Did you protest the assessment at a Board of Review (BOR)? xX Yes
Ol No
If Yes, check which BOR you attended AND attach the BOR decision: [X] March
[1 uty
[7] December
if No, check the applicable reason(s):
I]
Not required to attend
[] Assessment Change Notice was not received by Petitioner
0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[| Appealing within 35 days of State Tax Commission Order
Appealing within 35 days of receipt of Notice of UncappingPage 3
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:
ObhY-P39-008 -OoAN-0O
Classification of Property:
Real
Peg
{check one)
Agricultural
Commercial
Industrial
Residenijal
Timber-Cutover
Developmental
Utility
{check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
H
67,700
Current Taxable Value as established by the BOR:
HUY 56g
What do you believe is the fair market value (also known as True Cash Value)?
Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value.
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:
Reat
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
{check one)
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
tf improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 4
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 [1] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Pres 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 “LNT Representative’s Signature: A Ist
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Michigan Department of Treasury Form 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 Tg Parcel Code 054-P39-008-002-00 3 h-o 4 HOLMES, LINDA & KELLY J HOLME Appeal Type In Person ___ Letter xX Other __ 1. ASSESSED VALUE ee by Board of Review. The Board of Review must state the reason for its action below. enied [] Assessed Value Changed From: 67,700 ro: Pl Chairperson: [Ayes [l NO 15 Member: x YES O NO 10) Member: X YES [| NOLL Member [| YES NO - Member: Yes [] no LR) Member: [] ves J] nofl Initials T Iii Member: [] YES [J no Initials Reason for Board Action: —POVERTY-EXEMPTION-APPROVED 100%. THE OWNER-MET THE INCOME STANDARDS AND ASSET-LEVEL TEST TIE NIED, If you disagree with the decision of the Board of Review regarding tentative assessed value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 2. TENATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied [| Tenative Taxable Value Changed From: 0 To Chairperson: [yes [| NO ___ Member: [] YES [J] NO Member: [] YES [J] NO Member: [] vES Member [ves 0 NO Initials WisrBaE 0 YES 0 NO Initials — 0 VES 0 a 0 fi Initials ’ Initials ’ initials ra Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.0.Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 3. CLASSIFICATION Disposition by Board of Reiew. The Board of Review must state the reason for its action below. [1 Denied [[] Classification Changed From: 401 To: Chairperson: [Ives [ll NO Member: O YES O NO Member: O YES O NO Member: [ves Member [ves 0 W6 Initials ieriBer 0 YES 0 ii Initials Hsien: 0 Vis 0 Ne Initials 0 No Initials emoer: Initials ember: initials Tal Reason for Board Action: If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Reiew. The Board of Review must state the reason for its action below.
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One Financial Way [a Z Cincinnati, Ohio 45242 ® i \ Post Office Box 237 . AuguStar. @) N\ Cincinnati, Ohio 45201-0237 " s 513.794.6100 Financial augustarfinancial.com April 17,2025 ' ~ al goa 62 LINDA L HOLMES 239 N BALL ST CHEBOYGAN MI 49721 Contract: P5603159 Annuitant: LINDA L HOLMES Dear LINDA L HOLMES: Below is the information you requested regarding the above Contract. This Contract was set up to provide Quarterly payments of $57.90 with 40 payments (10 years) guaranteed, and for the duration of the Annuitant’s life thereafter. You may not commute, anticipate, assign, or otherwise encumber any amounts to be paid in settlement of this contract according to the Spendthrift provision of the contract. If you have any questions regarding this matter, please feel free to contact us at 1.888.925.6446. , Thank you for your continued business with AuguStars™ Life Insurance Company. Sincerely, Annuity Payouts
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, Mi 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: » How many parcels are you appealing: List the number of parcels under appeal. ¢ Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: e Year(s) you are appealing: List the tax year(s) being appealed. If more than one year is being appealed, explain the reason(s). + Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment to a BOR. + If Yes, check which BOR you attended: Check which month Petitioner attended the BOR. + If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate why you did not attend. + Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner requested a poverty exemption at the BOR. « If Yes, check which BOR considered your application AND attach the BOR decision: If Petitioner requested a poverty exemption at a BOR, indicate which month the exemption was requested at the BOR. + If No, explain why: If Petitioner did not request a poverty exemption at a BOR, explain the reason(s) the poverty exemption was not requested at a BOR. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. True cash value is the property's “usual selling price” or market price. Taxable Value is the lesser of the property's State Equalized Value or its capped value. Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a given year, unless there are additions to the property. « Parcel Identification Number: Each parcel number being appealed must be listed. + Classification of Property: Check the classification of the property being appealed. e Current Assessed Value (also known as State Equalized Value) as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). e Current Taxable Value as established by the BOR: Provide the current taxable value, for the year(s) under appeal. (NOTE: this information can be found
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner's belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information Parcel Identification Number: Each parcel number being appealed must be listed. Current Classification of Property as Established by BOR: Check the classification of the property being appealed. What do you believe is the property’s classification: Check what you believe the classification of the property is. If improved property, how is the property currently being used: Explain the current use of the property. If improved property, for what use was the property designed: Explain what the property was designed to be used for. 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: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. Are you appealing ONLY the denial of a Poverty Exemption: There is ho fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR REMINDERS: Pursuant to TTR 279, Petitioner shall provide the Tribunal a copy of the notice or action taken by the local board of review or other unit of government. You must submit the original, signed completed petition form to the Tribunal. You should also keep a copy for yourself. Multiple Parcel Attachment to Petition Form: Only use this form if you are appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this form can be used, as needed. If you are appealing only one parcel, disregard this form. See above instructions on Valuation Information for Each Parcel under Appeal. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. (TTR 281) The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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