24-003565.pdf

Benjamin Evans, Petitioner V Township Of Richmond, Respondent · 24-003565-TT

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RECEIVED 

NOV 1.4 204 

In association with docket number 24-0035365-TT 

MICHIGAN Tax TRIBUNAL 

11-11-2024 

In tight of new evidence, 

| wish to withdraw my complaint in docket number 24-0035365-TT 

In the case of Benjamin Evans Petitioner v Township of Richmond Respondent. 

Unfortunately, on the notice 2024 Board of review decision, note of how to file an appeat gave an 

incorrect web address to the farm required for the appeal, of which forwards to a generic landing 

page, which causes me to incorrectly chose the form. After doing research when receiving the 

Townships reply, 

| have since located the correct form and will be re-filing the case to keep it moving 

forward to correct the gross error asserted by the township 

Sincerely 

We 

Benjamin Evans Petitioner

Hitioen epamman of Tracy, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the aulhority of P.A, 206 of 1893, Sec. 211.24 (c) and Sec.211,34c, as amended. This is a mode! assessment nolice lo be used by the local assessor. 

FROM RICHMOND TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

COLLEEN BARTON 

PARCEL NUMBER: 

52.13-004-006-10 

PO BOX 35 

PALMER Mi 49871 

PROPERTY ADDRESS: 

2946 STATE HIGHWAY M35 

NEGAUNEE, MI 49866 

PRINCIPAL RESIDENCE EXEMPTION 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EVANS, BENJAMIN & SHANNON 

9% Exempt As "Homeowners Principal Residence": 

100.00% 

2946 STATE HIGHWAY M35 

9% Exempt As "Qualified Agricultural Property": 

00% 

NEGAUNEE MI 49866-9006 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt 

As "Development Property™: 

O Yes 

No 

LEGAL DESCRIPTION: 

SEC 4 T46N R26W 10.79 A M/L S 1/2 OF SE 1/4 OF NW 1/4 EXC THAT PART LYING NE'LY OF C/L OF M-35 & EXC PART BEG 

745.31'E OF SW COR THEREOF TH N39DEGW 44.84' TH E 250.97" TO C/L M-35 TH SE'LY ALG C/L 44.84' TH W 250.97' TO POB. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR AMOUNT 

Tene AMOUNT 

RTE 

TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

202,600 

354,800 

152,200 

2, ASSESSED VALUE: 

00 

354,800 

1 

00 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

aaa 

4, STATE EQUALIZED VALUE (SEV): 

202,600 

354,800 

162,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason(s): 

Class Change, Field Inspection 

Name: 

Phone: 

Email Address: 

COLLEEN 

{734) 634-3710 

CDBBEAR@HOTMAIL.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

FOR TAXPAYER INQUIRES - CONTACT COLLEEN BARTON, MAAO - ASSESSOR, 734-634-3710 

OR EMAIL 

CDBBEAR@HOTMAIL.COM. THE MARCH BOARD OF REVIEW WILL MEET AT: 100 SMITH ST PALMER MI 46819. MARCH 13TH

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the 

Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. 

The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% 

of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2022, your 2023 Taxable Value will be the same as your 2023 State 

Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2022, your 2023 Taxable Value is calculated by multiplying 

your 2022 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or 

decrease you Taxable Value. Your 2023 Taxable Value cannot be higher than your 2023 State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may 

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board 

of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of 

Treasury's website at www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click 

on “Board of Review" to obtain a “Petition to the Board of Review,” Form 618 (L.-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of 

Review. The denial of an exemption from the local school operating tax for a “homeowner's principal residence” may be appealed to the 

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the 

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or 

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 

31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to 

the Michigan Tax Tribunal by filing a petition by May 31 

if a personal property statement was filed with the local unit prior to the 

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.80. 

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of 

the claim. A valid affidavit filed on or before June 

1 allows an owner to receive a PRE on the current year summer and winter tax levy and 

subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 

1 and on or before. November 

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal 

residence.

52-13-004-042-00 

52-13-005-008-00 

52-13-010-015-30 

52-13-022-013-10 

52-13-030-028-00 

52-13-035-010-00 

52-13-208-007-00 

52-13-208-008-00 

52-13-211-004-00 

52-13-213-001-00 

52-13-216-006-50 

52-13-220-001-00 

12 COUNTY ROAD M] 

2 COUNTY ROAD MK 

139 CO RD MK. 

9 CORDMQ 

2880 COUNTY ROAD 565 #A 

35 CORD MU 

300 NICHOLAS 

302 NICHOLAS AVE 

505 NICHOLAS 

311 NICHOLAS 

101 SNYDER ST 

509 ISABELLA 

09/26/22 

07/18/22 

05/11/21 

1124/21 

10/04/21 

06/18/21 

07/15/22 

10/20/22 

05/17/22 

09/30/21 

$158,773 

$105,613 

$79,400 

$52,800 

$92,500 

$91,200 

$184,949 

$182,367 

$250,000 

$216,000 

$251,900 

$57,500 

$480,000 

$75,000 

$90,000 

$103,000 

$93,000 

$65,000 

$74,710 

$69,011 

$102,500 

$65,000 

$1,674,100 

Sale. Ratio => 

55,653,668 

$5,000 

$5,100 

$7,500 

$10,000 

$85,000 

$97,700 

$88,000 

$59,900 

$95,000 

$55,000 

$3,402,388 

$175,949 

$116,314 

$2,738,581 

ECF.=> 

0565 

Std. Deviation=> 

21.9834 DEFAULT 

133.9146 DEFAULT 

3.8866 2-STORY 

5.9860 RANCH 

45.6544 2-STORY 

70.4189 DEFAULT 

13.1948 DEFAULT 

52.0399 DEFAULT 

17.1595 DEFAULT 

4.5970 DEFAULT 

25.8313 DEFAULT 

30.9453 DEFAULT 

16.6099 

Led 

$5872 

$16,100 

$9,000 

$45,200 

$6,304 

$15,487 

$7,500 

$10,000 

Std. Dev. => 

12.69 

Ave.ECF.=> 

1409 

Ave. Variance=> 

36.8007 Coefficient 

of Var=> 26.12607924067 

Commercial: 

0.807 

Commercial/Res: 

0.890 

Agricultural: 

0925 

Mobile Homes; 

1.451 

Residential: 

1.450 

Townhomes/Duplex: 

1.242

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 Number 

. 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the.reason.foritz.action.below.- 

y 

j 

[ 

|Denied 

[|] Assessed Value Changed From 

| 

] 

lto i 

i 

Record of vole - Board or three member committee of board 

Chairperson: |_| Yes 

[ 

| No 

Reason for board action 

Initials 

Member: [] Yes 

Cl No 

initials 

Member: Ll Yes 

Ll No 

Initials 

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, Ml 48809. Commercial Real, Industrial Real, Developrnental 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 membsr committee of board 

Chairperson: [| Yes 

[ | No 

Member: [_] Yes [ 

JNo 

Member: { 

| Yes 

[ | No 

Initials 

Initials 

Initials 

Reason for board action 

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 Properly 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 

Record of vote - Board or three member committee of board 

Chairperson: [_| Yes 

|_| No 

Reason for board action 

Member: | 

|Yes [ 

INo 

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 48809 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. 

Cd Exemption Request Denied 

] Exemption percent modified from 

% to 

%

Michigan Department of Treasury 

618 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review, 

+ 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(if Other than Owner. Please Print or Type) 

Evans Benjamin and Shannon 

Evans, Benjamin 

Township or City 

i 

County 

Richmond Township 

Marquette 

The undersigned protests the assessed value andlor the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Properly identified (Parcel code required. Properly address & legal description optional) 

52-13-004-006-10 

2946 State Highway M35 

Negaunee, Mi 49866 

Protested Item 

[x] Assessed Value 

[*] Tentative Taxable Value 

1] Classification 

Cl Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

per 

Exemp 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$354,800 

$500,000 

$354,800 

2024 

2, PROTEST OF CLASSIFICATION 

{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34¢ of the Michigan Compiled Laws, The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

401 (Residential-tmproved) 

Classification should be (check ane of the following): 

1 Agricultural 

[] Industrial 

{| Timber Cutover 

1 Utility (Personal Property Only) 

nl Commercial 

Residential 

1 Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNERS PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

0 

0 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

Assessors’ assessment of the true Cash value is 224,600 dollars higher than the appraisal performed by a federally 

certified appraiser for the Veterans administration, with no improvements to the property in the approximately 6

2024 BOARD OF REVIEW DECISION 

FROM 

RICHMOND TOWNSHIP ASSESSOR 

COLLEEN BARTON 

PO BOX 35 

PALMER MI 49871 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

52-13-004-006-10 

2946 STATE HIGHWAY 

ore: TY & SHANNON 

SEC 4 T46N R26W 10.79 AM/LS 1/2 OF SE 1/4 OF NW 1/4 EXC 

NEGAUNEE MI 49866-9006 

THAT PART LYING NE'LY OF C/L OF M-35 & EXC PART BEG 

B 

745.31'E OF SW COR THEREOF TH N39DEGW 44.84’ THE 

250.97 TO C/L M-35 TH SE'LY ALG C/L 44.84' TH W 250.97" TO 

POB. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed 

the information you supplied 

and the data necessary’ 

to compute your assessment and taxable value. 

‘The Board has completed their review of parcel number 

52-13-004-006-10 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

PETITIONER FEELS THE TCV OF THE HOME TO BE $500,000. "ASSESSOR'S ASSESSMENT OF THE TRUCE CASH VALLUE IS $224,600 DOLLARS 

HIGHER THAN THE APPRAISAL PREFORMED BY A FEDERALLY CERTIFIED APPRAISER FOR THE VETERANS ADMINISTRATION, WITH NO 

IMPROVEMENTS TO THE PROPOERTY IN THE APPROXIMATELY 6 MONTHS FROM THE PHYSICAL APPRAISAL. 

A NEW SEARCH OF THE 

COMPARABLE ALSO REVEALED NO PROPERTIES SOLD TO KJUSTIFY THE SIGNIFICANT JUMP IN THE ASSESSED VALUE. AFTER REVIEW THE BOA 

2024 ORIGINAL ASSESSED VALUE 

) 

354,800 

] 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

291,100 

| 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL 

TAXABLE VALUE 

354,800 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

291,100 

'|2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L 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 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 

MJ. 

Last Name/Company Name 

Benjamin 

P 

Evans 

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

2946 State Highway M35 

City or Town 

State 

ZIP Code 

Negaunee 

Ml 

49866 

Telephone Number 

Fax Number 

2312033131 

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

bigbevans1048@gmail.com 

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

] 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send ali 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 are you 

| [7] vos* 

[] Nor* 

appealing? 

*Iif yas, use a multiple parcel form for information regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock 

al that apply) 

[@ True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (caiculation) 

[] Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[Od Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The township assessor violated MCL 211 in ber assessment of the properly. She failed to establish multiple 

neighborhoods 

as required under the Michigan state tax 

[commission guidelines. The Michigan state tax commission guidelines specifically state that neighborhoods of properies of similar value and conditions need to be established 

to create economical corrections factors that represent accurate true cash values of the properties she was assessing. 

The township assessor instead lumped the entire township of 55.8 square miles into one sales study despite the township having drastically different conditions in the township. 

The township assessor openly admitted during our phone conversation on March 5 to the tax rolls being inaccurate and a complate mess, and openly admitted that she failed to 

do any properly inspections in the past year to correct the tax rolis. If you inspact the township assessor ECF analysis sheet for 2024, you will note that the majority of structures 

are classilied as default, during our phone conversation she stated my property would be classified as custom 2-story premium. Which 

| cannot say is true or false but would say 

it is probable. However, if you research the vast majority of the default properties that also make up tie vast majority of the ECF calculation are single story antiquated 

construction houses under 1000 square feet. Which all would have different purchasing demographics and different market conditions than the property 

| have. 

The inaccuracies in the tax rolis, and the not using muliiple sales studies that reflected the different classes of house caused the township assessor to develop an economical 

correction factor (ECF) unrealistic for my property. This is easily demonstrated by looking at her own sales study used to develop the EGF she used for the entire lownship, Her 

ECF was 1.409, if you separate her sales study and only look at properties under 100,000 dollars it would create an ECF of 1.251. Looking at all properties above 250,000 

doliars the ECF drastically decreases to 1.077 and if you further look at only 400,000 dollars and above it further decreases it to 0.93. Which literate the drastic differences in 

the market that was ignored by the township assessor in the execution of her duties. 

Furthermore, if you look at the math on her appraisal of my properly it also doesn't make sense. She stated both my taxable and assessed value of the property was 354,800 

which would put my true cash value as 709,800. However, her depreciated appraisal of my properly was 432,673. So, if you look a! 432,673x1.408 it gives you a value of 

609,636.26 which is 99,963.33 dollars less than whal her numbers show as my true cash value. So, some ware outside of her own calculation of my appraisal of the property 

she is adding just shy of 100,000 dollars to the true cash value of the property. 

[Adding to the discrepancy, the property has sold 2 times in the past 18 months of the township assessors 

evatuation of the property. 

In August 2023 the propery sold for 

510,000 dollars at an arm's length sale, it sold in July of 2022 for 470,000 dofiars also arm's length sale. The veteran's administration as part of my foan did an actual property 

inspaction and developed an appraisal of the property of 480,000 dollars using similar properties that sold in the area for comparison. 

| find very unlikely that the average of 

486,000 dollars of 3 different parties and the federal government appraisal would all be in the same spectrum, but the township assessor could ethically assume the true cash 

value of the property to be 223,600 dollars greater ihan the value of the 4 separate parties ang their professional hired real-estate representation. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

1 No 

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

March 

a July 

O December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[l] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

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

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: 

52-13-004-006-10 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

291,100 

Current Taxable Value as established by the BOR: 

291,100 

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

480,000 

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

240,000 

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

Section 8: Classification Information *Oniy 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) 

m 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check ona) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

= Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Ifimproved property, how is the property currently being used? 

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

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 fiting of this petition? 

Yes 

0 No 

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

[] 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 parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be addad for each additional parce! basing 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 $600,000.00 

$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: 

Isl 

V4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIREGTOR 

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 48306 

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.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. 

Section 6: Jurisdictional Issues: 

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. 

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). 

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

& 

PR 

Stzgmpent 

: 

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. 

*It 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 

o 

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. 

+ 

lf improved property, how is the property currently being used: Explain the 

current use of the property. 

o 

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. 

e 

Are you appealing ONLY the denial of a Poverty Exemption: There is no 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.

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

REMINDERS: 

Pursuant to TTR 277, 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 279(6)) 

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/taxirib and click on the “Docket Search” option.

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ORIGIN ID:MQTA 

(231) 203-3131 

BEN EVANS 

ACTWGT: 0.50 LB 

CAD: 262191055/INET4535 

2946 STATE HIGHWAY M35 

NEGAUNEE, MI 49866 

BILL SENDER 

UNITED STATES US 

T0 MICHIGAN TAX TRIBUNAL 

SHIP DATE: 06NOV24 

2ND FLOOR MTT 

2407 N. GRAND RIVER AVENUE 

LANSING MI 48906 

iW ) 335-9760 

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