Kapson.pdf

Kit Kapson, Petitioner V Township Of Brandon, Respondent · 24-003771-TT

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RECEIVED 

° 

“3 

AUG 01 2024 

} lichigan 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX ATTORNEYS: 

Paul O'Neill 

paul@mipropertytaxattorneys.com 

July 30, 2024 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Kip Kapson v. Charter Township of Bradon 

Property ID No DO-03-07-354-010; 012 

Dear Clerk, 

Enclosed for filing is a Small Claims Petition in the above matter, along with a copy of 

the March Board of Review Decision. 

Sincerely yours, 

/) fons 2. Arg 

Paul T. ONeill 

PTON:jb 

Encl.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT DOCKET NO. 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION APPEAL 

Section 1: Petitioner's Contact Information 

First Name/Company Name 

ML 

Last Name 

Kit 

Kapson 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

£-mail Address 

Section 2: Petitioner's Attorney/Authorized Representatives Contact Information 

First Name 

Paul 

M.L 

Last Name 

O'Neill 

Firm Name (if any) 

Michigan Property Tax Attorneys, P.C. 

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

74 West Long Lake Rd., Suite 101 

City or Town 

Bloomfield Hills 

State 

ML 

ZIP Code 

48304-2770 

Telephone Number 

(248) 546-7600 

Fax Number 

(248) 546-1668 

E-mail Address 

paul@mipropertytaxattorneys.com 

Section 3: Subject Property Information 

How many parcels are you appealing? 

If you are appealing more than one parcel, are they contiguous or 

adjoining? 

Wl ves [I No *If no, you must file separate appeals for each non- 

contiguous or non-adjoining parcel, 

*+please use the attached multiple parcel form for information regarding 

any continguous parcels.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 4: Check which of the following you are appealing 

{check all that apply) 

Ml True Cash and Taxable Value 

0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

[0 

Exemption from Taxation (other than the denial of a principal residence or qualified agricultural exemption) 

1 

Classification 

3 

Poverty Exemption 

Section 5: Please Explain the Reason for this Appeal 

50% of the True Cash Value is less than the State Equalized Value and Taxable Value. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review? 

Nes 

[No 

1 Yes, check which Board of Review you attended: 

Bvarch 

Duly 

 DDecember 

If No, please check the applicable reason(s} 

0 Assessment Change Notice was not properly sent to Petitioner 

[) Appealing a purported Clerical Error or Mutual Mistake of Fact 

J Appealing within 35 days of July or December Board of Review Decision 

€ Appealing within 35 days of State Tax Commission Order 

DO Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the Board of Review? 

[ives 

WNo 

if Yes, check which Board of Review you attended: 

CMarch 

Duly 

[December

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Section 7: Valuation Information* 

Parcel Number: 

DO-03-07-354-010; 012 

Classification of Property: Real 

Personal 

 DO(check one) 

Agricultural @ 

Commercial O 

Industrial 

OJ Residential 

8 Timber-Cutover 

[Developmental 

[tility 

~~ Fdheck one) 

Current Assessed Value as established by the Board of Review: 

SEE ATTACHED 

Current Taxable Value as established by the Board of Review: 

SEE ATTACHED 

What do you believe is the fair market value? 

SEE ATTACHED 

What do you believe is the taxable value? 

SEE ATTACHED 

*If you are appealing multiple parcels, fill the multiple parcel form information for each contiguous parcel. Please attach 

the completed multiple parcel form(s) to the completed petition form prior to submission. 

Signature: 

Petitioner's Signature: 

Attorney or Authorized Representative’s Signature: 

fort 

0 

L a 

Fee Information: 

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing 

fee for the filing of this appeal. 

The filing fee is based on the greater of 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 od $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 Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Kapson, Kit 

Petitioner, 

v 

MTT Docket # 

Charter Township of Brandon 

Respondent. 

MULTIPLE PARCEL PETITION FORM 

1 OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2024 

DO0-03-07-354-010 

Real 

401 

2024 

DO-03-07-354-012 

Real 

402 

2. 

The values for the property identified herein as established by Respondent’s 

Board of Review are:

3. 

Petitioner contends that the values for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

~~ 

|Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

|DO-03-07-354-010 

$163,253 

$81,627 

$81,627 

2024 

[DO-03-07-354-012 

$600 

$300 

$300 

4. 

The values in dispute for the property identified herein are: 

Tax 

Parcel 

True Cash 

State Equalized 

~~ 

[Taxable 

Year 

Number 

Value 

Value 

Value 

2024 

[DO-03-07-354-010 

$277,627 

$138,814 

$40,814 

2024 

|DO0-03-07-354-012 

$33,060 

$16,530 

$150

03/20/2024 

09:33 AY 

2024 BOARD OF REVIEW DECISION 

ROM 

ATTN 

_ 

| Ane 

c= Fa PC 

CHARTER TOWNSHIP OF BRANDON 

395 MILL STREET 

PO BOX 929 

ORTONVILLE MI 48462 

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

PROPERTY IDENTIFICATION: (Paccel.Code required. Property address 

and legal description optional): 

D0-03-07-354-010 

174 MILL ST 

KAPSON, KIT 

174 MILL ST 

T5N, R9E, SEC 7 ASSESSOR'S PLAT-NO 3 LOT 15 EXC W 60 

ORTONVILLE MI 48462-3606 

FT OF N 99 FT, ALSO TRIANG PART AT SE COR OF W 60 FT 

OF N 9% FT OF LOT 15MEAS 50 FT N OF SE COR & MEAS 20 

FT W OF SE COR 4-9-01 CORR 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-TIMPROVED) 

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 D0-03-07-354-010 

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

Board of Review Comments 

MBOR Dented Appeal-Assessment Accurate, 

[2024 ORIGINAL ASSESSED VALUE 

220,440 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

220,440 

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

2024 ORIGINAL TAXABLE VALUE 

122,440 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

122,440 

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.”

03/20/2024 

09:33 AM 

2024 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF BRANDON 

395 MILL STREET 

PO BOX 929 

ORTONVILLE MI 48462 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Pascel Code required. Property address 

. 

and legal description optional). 

DO-03-07-354-012 

KAPSON, KIT 

174 MILL ST 

ORTONVILLE MI 48462-8606 

TSN, RSE, SEC 7 ASSESSOR'S PLAT NO 3LOT 16 EXC N 230 

FT 

* Thapls 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 umber DO-03-07-354-012 

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

THIS PROPERTY 

IS CLASSIFIED 

402 (RESIDENTIALVACAND) 

. 

Board of Review Comments 

MBOR Denied Appeal-Assessment Accurate. 

2024 ORIGINAL ASSESSED VALUE 

16,830 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

16,830 

1 

(if the above amounts are the same, 10 revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

450 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

450 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

7] 

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

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

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

Paul T. O’Neiil PLC 

74 W Long Lake Road, Suite 101 

Bloemfield Hills, MI 48304 

gu 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

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*METROPLEX ME pr 

; 

TTR 

: 

us ein 

BOWES 

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¥ 

Zip 48304 $8 000.970 

: 

0006102618 

JUL 

30 2024

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