25-002718 Attachments to Answer.pdf
Fred D Cotterman, Petitioner V City Of Lansing, Respondent · 25-002718-TT
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER July 31, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Fred Cotterman v Michigan Department of Treasury MTT Docket No. 25-002718 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence Exemption Appeal Answer Form and Request to be Dismissed as a Party along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: Fred Cotterman
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL FRED COTTERMAN, Petitioner, v MTT Docket No.25-002718 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on July 31, 2025 he served a copy of the Respondent’s Principal Residence Exemption Appeal Answer Form and Request to be Dismissed as a Party along with this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Fred Cotterman 6211 Lerner Way Lansing, MI 48911 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Analyst
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 225-002718 Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default. Section 1: Respondent’s Contact Information Unit of Government PRE Unit Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Quale Williams Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 430 West Allegan City or Town State ZIP Code Lansing MI 48922 Telephone Number Fax Number 517-241-2904 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) williamsq2@michigan.gov Section 3: Subject Property Information Parcel Identification Number(s): 33-01-05-10-226-071 Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). [J Yes [J No [#4 Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal DEPT is not a party Section 5: Jurisdictional Issues List the tax year(s) denied: 2025 Check what action prompted this appeal: Od Notice of Denial of Principal Residence Exemption was issued [| Denial by Board of Review [| Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: O March O July O December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 07/31/2025 Signature +required Respondent or Attorney/Authorized Representative’s Signature: Quale Williams
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing a small claims answer. 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent 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: e Parcel Identification Number(s): Each parcel number being appealed must be listed. * Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. o Classification of Property: Check the classification of the property being appealed. Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: o List the tax year(s) denied: List the year(s) denied by the denial document. ¢ Check what action prompted this appeal: Indicate what document or action occurred to cause Petitioner to appeal. Check only one. e If you check “other:” Describe the action which prompted this appeal. Use a separate sheet of paper, if necessary.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR o If Petitioner is appealing from a Board of Review denial: Indicate which Board of Review took action and indicate the date the Board's denial notice was mailed to Petitioner. o List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Provide the date listed on the denial. Signature: A signature by Respondent's attorney or authorized representative is required. REMINDERS: Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the exemption denial notice or other order being appealed. Failure to submit the answer form to the Tribunal may result in the conducting of a default hearing. You must submit the original, signed completed answer form to the Tribunal. You should also keep a copy for yourself. It is your responsibility to provide the Petitioner, or Petitioner's attorney or authorized representative, with a copy of any attachments submitted with the Answer form. The Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states that failure to provide the copies to the respondent at least 21 days in advance of the hearing may result in the exclusion of the attachments. 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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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL FRED COTTERMAN, Petitioner, v MTT Docket No. 25-002718 MICHIGAN DEPARTMENT OF TREASURY, Respondent. _______________________________________/ BASIS OF RESPONDENT MICHIGAN DEPARTMENT OF TREASURY’S ANSWER TO THE PETITION The subject property is located in City of Lansing, Ingham County and is known as 6211 Lerner Way, Parcel No. 33-01-05-10-226-071. Petitioner filed a petition in the Small Claims Division of the Michigan Tax Tribunal regarding the denial of a qualified principal residence exemption from tax levied by the local school district for school operating purposes as provided for by Section 7cc of the General Property Tax Act. MCL 211.7cc. According to Michigan Department of Treasury (Department) records, Petitioner’s Principal Residence Exemption (PRE) on 6211 Lerner Way known as Parcel No. 33-01- 05-10-226-071 was not denied by the Department. Therefore, the Department is respectfully requesting to be dismissed as a party to this action. Respectfully submitted, By: _____________________ Quale Williams Departmental Representative