Rondell.pdf
Paul A Rondell, Petitioner V Township Of Maple River, Respondent · 25-003891-TT
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Page 1
RECEIVED
DEC 2 3 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. 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) 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
Ml
Last Name/Company Name
Paul
A.
Rondel
Mailing Address (No., Street, P.O. Box or Rural Route)
181 Zoli St.
City or Town
State
ZIP Code
-
Harbor Springs
Ml
49740
Telephone Number NA
E-maif 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
ML
Last Name
Mark Rondel
Rondel!
Firm Name (if any}
Mailing Address {No., Street, P.0. Box or Rural Route)
181 Zoli St.
City or Town
State
ZIP Code
HarborSprings
MI
49740
Telephone Number (231 )881 -7287
Email Address (do not enter unless you want MTT to send ali correspondence via email}
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [| ves*
[ ] No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
1
**if no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted.
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first property’s address]
5920 Brutus Rd., Brutus, MI 49716
Taxing Authority (City or Township)
CountyPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check alt that apply)
True Cash and Taxable Value
Poverty Exemption
{J Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[7 uUncapping of Taxable Value
[O Eligible Manufacturing Personal Property (ESA)
0 Exemption from Taxation (other than the denial of a
[JJ Classification
Principal Residence or Qualified Agricultural Exemption}
Section §: Explain the Reason for this Appeal
PovertyExemption was denied by the Board of Review December 9,2025 for reasons that his income exceeds township and federal guidelines for Poverty classificalion.
He is now in excess of 100 years old(Birth dale:4/24/1925) and is currently qualified for Medicaid. (Tota) spend-down of all savings. No more assets except for his home).
His income consists entirely of Social Security and Retirement account payments(TIAA/CREF},
Both o (hase payments are captured each month by Medcaid for use in defraying care expenses at the Emmet County Medical Care Facility. He receives $60.00/mo. rebate
rom
Medicald.
His pet total annual income is therefore $720.00. This should certainly quality for Tax Relief under the Poverty Exemption,
He is also
a WWI! Veteran although not Disabled
Section 6: Jurisdictional Issues
Year(s} you are appealing:
2025 and going forward
Did you protest the assessment at a Board of Review (BOR)?
Yes
[] No
If Yes, check which BOR you attended AND attach the BOR decision: a March
[Hl] July
December
If No, check the appticable reason(s):
[J Not required to attend
[ll] Assessment Change Notice was not received by Petitioner
[mn 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 OrderPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
1,ANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
24-09-14-28-200-006
Classification of Property:
Real
Personal
(check one}
Agricultural
Commercial
Industrial
Resigantial
Timber-Cutover
Developmental
Utllity
{check one)
Current Assessed Value (also known as State Cound Value) as established by the BOR:
$108,100.00
Current Taxable Value as established by the BOR:
$78,211.00
What do you believe is the fair market value {also known as True Cash Vaiue)?
$120,000.00
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
$60,000.00
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$18,211.00
Section 8: Classification Information ony the mi bep't
of Treasury may appeat this issue to the Tribunat*
Parcel Identification Number:
24-09-14-28-2000-006
Current Classification of Property as established by Board of Review:
Reat
Persona!
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
%
What do you believe is the property's classification?
Rea!
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
[A
If improved property, how Is the property currently being used?
Residential
If improved property, for what use was the property designed?
ResidentialPage 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?
[¥ ves
No
Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
Yes
[1] 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 Equatized 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 wilt 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
If your property is NOT residential property (see MCL 205.762) and
the State Equalized Value or Taxable Vatue 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 ERS Signature:
wk (de>
[DRA
12lhve les
{Page 5
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Page 6
Maple River Township Guidlines for Clahing Full or Partial Property Tax semption.
Page 7
A. Federal Poverty Guidelines Used the Determination ¢ . Exemptions for 2025 Local governing bodies are required to ad guidelines that setincome levels for their poverty exemption guidelines and those income levels shall not be set lower by city or township than the federal poverty guidelines updated annually by Department of Health and Human Services. This means for example, that he income level for a household of 3 persons shall not bs set lower than $24.860 which i is the ~ amount shown on the following chart for family of 3 persons, Th * family of perso may be set higher than $24,860. Following are the federal poverty - guidelines foruse in selling overty Sxemption guidclines for 2024 assessments. Note: MEL 21
Page 8
Mechigan Dopaiment
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