scpetition_pre qae.pdf
Cody James Gooden Petitioner V · 26-003708-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Local Unit of Government: Individual First Name M.I. Last Name/Company Name Cody James Gooden Mailing Address (No., Street, P.O. Box or Rural Route) 210 Washington Avenue City or Town State ZIP Code ENTERPRISE Michigan 36330 Telephone Number 5619340166 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) codygooden92@gmail.com Section 3: Subject Property Information Parcel Identification Number: 33-09-09-11-401-212 How many parcels are you appealing? Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel 1 N/A Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 49 Lake Ridge Dr. Mason Michigan 48854 Taxing Authority: County: Township Of Aurelius (INGHAM) Ingham Classification of Property: Personal Residential Section 4: Check which of the following you are appealing Principal Residence Exemption
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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 I legally owned, occupied, and maintained the subject property as my sole principal residence for two full years prior to my relocation. My relocation from the property was entirely involuntary and directed by official active-duty military orders. Following my military orders, the home was leased to tenants via a hired real estate agent for a period of three consecutive years. Under Michigan law (MCL 211.7cc), active-duty military personnel are explicitly permitted to retain their PRE status while renting out their primary residence for up to three years. Neither I nor my hired realtor were aware of the administrative requirement to file Form 4660 at the time of my relocation. The failure to submit this localized form was a strict administrative oversight directly resulting from the exigencies and disruption of rapid military relocation. Following the Treasury audit, I attempted to submit Form 4660 to the local tax assessor to correct this oversight. The assessor informed me that they do not possess the statutory jurisdiction to process or sign off on Form 4660 retroactively after the annual tax year deadlines have passed. I meet 100% of the substantive, legal criteria to exempt this property from the non-homestead tax rate. I respectfully request that the Tribunal apply the protections of the federal Servicemembers Civil Relief Act (SCRA) to toll any rigid state administrative filing deadlines. Attached is a filled out 4660 Form and my orders. Tax Accessor: Josh Simmons 269-377-6145 Realtor/Property Manager: Tabatha Cox 517-883-1296 Section 6: Jurisdictional Issues List the year(s) denied: 2022, 2023, 2024 Indicate who denied the exemption under appeal: Michigan Dept. of Treasury If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 2026-09-17 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Cody Gooden /s/