Reply Brief.pdf
Arnold J Suigussaar, Petitioner V Michigan Department Of Treasury, Respondent · 25-003781-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 November 17, 2025 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Arnold J Suigussaar v Michigan Department of Treasury MTT Docket No 25-003781 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence Exemption Appeal Answer Form, 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) 335- 7459. Sincerely, Quale Williams Departmental Representative Enclosures cc: Arnold J Suigussaar c/o
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL ARNOLD J SUIGUSSAAR, Petitioner, v MTT Docket No. 25-003781 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on November 17, 2025 she served a copy of the Respondent’s Principal Residence Exemption Appeal Answer Form with attachments, and 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: Arnold J Suigussaar 50 Counts Cove Ct Holland, MI 49424 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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 all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 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. 25-003781 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov 53-013-011-006-05
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: 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: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2024 and 2025 10/21/2025 Quale Williams
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS 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: 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. 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: 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. 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 GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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. 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 ARNOLD J SUIGUSSAAR, Petitioner, v MTT Docket No. 25-003781 MICHIGAN DEPARTMENT OF TREASURY, Respondent. _______________________________________/ BASIS OF RESPONDENT MICHIGAN DEPARTMENT OF TREASURY’S ANSWER TO THE PETITION The subject property is located in the Sherman Township, Mason County. Petitioner filed a petition in the Small Claims Division of the Michigan Tax Tribunal regarding the denial of the request to waive interest levied as a result of a denial of the 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. FACTS Petitioner filed a request to waive Principal Residence Exemption denial interest with the Michigan Department of Treasury (Department) on October 20, 2025, for the 2024 and 2025 tax years. A copy of the Assessor’s Affidavit to Waive PRE Denial Interest is attached as Exhibit 1 and incorporated herein by reference. The Department denied the request to waive interest on October 21, 2025. The denial of the interest waiver request was issued because insufficient evidence was submitted to show that an error occurred as required by MCL 211.7cc (8). A copy of the Interest Waiver Denial letter is attached as Exhibit 2 and incorporated herein by reference. Thereafter, Petitioner filed an appeal with the Michigan Tax Tribunal refuting the Department’s denial of the interest waiver. STANDARD OF REVIEW Tax-exemption statutes are strictly construed in favor of the taxing unit. DeKoning v Department of Treasury, 211 Mich App 359, 361-262; 536 NW2d 231 (1995). Under Michigan law, a person has the burden to prove his/her eligibility for a tax exemption. Stege v Department of Treasury, 252 Mich App 183, 189; 651 NW2d 164(2002).
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Arnold J Suigussaar v MI Department of Treasury MTT Docket No. 25-003781 2 ISSUES AND APPLICABLE LAW The issue in this matter is whether an “error” as defined by MCL 211.7cc(8) occurred that would justify a waiver of the Principal Residence Exemption denial interest for the 2024 and 2025 tax years. MCL 211.7cc (8) requires that a corrected tax bill for additional taxes with interest at the rate of 1.25% per month be issued from the date the taxes were last payable without interest after the Department of Treasury issues a Principal Residence Exemption Denial notice. Interest is not punitive in nature but charged for the use of money. On March 18, 2010, MCL 211.7cc (8) was amended to allow the Department of Treasury to waive Principal Residence Exemption denial interest in certain circumstances. The amended MCL 211.7cc (8) states: The department of treasury may waive interest on any tax set forth in a corrected or supplemental tax bill for the current tax year and the immediately preceding 3 tax years if the assessor of the local tax collecting unit files with the department of treasury a sworn affidavit in a form prescribed by the department of treasury stating that the tax set forth in the corrected or supplemental tax bill is a result of the assessor's classification error or other error or the assessor's failure to rescind the exemption after the owner requested in writing that the exemption be rescinded. Therefore, in order to qualify for a waiver of interest, an Assessor’s Affidavit to Waive PRE Denial Interest, Form 4813 must be filed with the Department of Treasury stating the alleged assessor’s error. In accordance with MCL 211.7cc (8), the department of treasury may waive interest for three types of assessor errors: (1) an assessor’s classification error, (2) an assessor’s failure to rescind the exemption after the owner requested in writing that the exemption be rescinded, or (3) an “other error”. ARGUMENT AND ANALYSIS There was not an “error” as defined by MCL 211.7cc (8) that would justify the waiver of interest and therefore it was appropriate to deny Petitioner’s interest waiver request. The denial of the waiver of interest for the tax years at issue should be upheld as issued. In the present matter, the facts of the case do not warrant a waiver of PRE denial interest since this was not an assessor's classification error and it was not a situation where the assessor failed to rescind the exemption after the owner requested in writing that the exemption be rescinded. Further, there is no "other error'' for the following reasons: (i)
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Arnold J Suigussaar v MI Department of Treasury MTT Docket No. 25-003781 3 Petitioner claimed the PRE for which they were not entitled; (ii) Petitioner failed to rescind the PRE for which they were not entitled; and (iii) Petitioners' request for the waiver of PRE denial interest is based on equitable principals of relief and not on an error contemplated by MCL 211. 7cc (8). Alternatively, even if the Tribunal determined that there was an "other error'' the Department is not required to waive interest. I. Petitioner claimed the PRE for which they were not entitled Petitioner erroneously assert that they never claimed the PRE. MCL 211.7cc (2) addresses the claiming of a PRE and states in part: A]n owner of property may claim 1 exemption under this section by filing an affidavit on or before May 1 for taxes levied before January 1, 2012 or, for taxes levied after December 31, 2011, on or before June 1 for the immediately succeeding summer tax levy and all subsequent tax levies or on or before November 1 for the immediately succeeding winter tax levy and all subsequent tax levies with the local tax collecting unit in which the property is located. Furthermore, in Gretchen L. Mikelonis v Department of Treasury, unpublished opinion per curiam of the Court of Appeals, issued June 26, 2012 (Docket No. 304054), the court held that "A 'claim' for a PRE is not properly filed unless an affidavit is filed with the taxing unit. MCL 211.7cc (2)." In addition, in accordance with MCL 211.7cc (4), only upon receipt of an affidavit filed under subsection (2) and unless the claim is denied under this section, the assessor shall exempt the property from the collection of the tax levied by a local school district for school operating purposes. Also, according to the PRE Affidavit, it clearly states, "Do not submit this form if the property is not your principal residence and/or any of the disqualifying factors apply as listed in MCL 211.7cc." Here, it is undisputed that Petitioner and his spouse filed a PRE Affidavit on October 06, 2025, and they received the PRE since 2024. They even stated in Line 11 of the PRE Affidavit that the date they owned and occupied the property as a principal residence was 12/19/2023. A copy of the PRE Affidavit is attached as Exhibit 3. As a result, per MCL 211.7cc (2), Mikelonis and the PRE Affidavit, Petitioner and his spouse clearly claimed the PRE for which they were not entitled. II. Petitioner failed to rescind the PRE for which they were not entitled
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Arnold J Suigussaar v MI Department of Treasury MTT Docket No. 25-003781 4 Furthermore, Petitioner ignores the fact that in accordance with MCL 211. 7cc (5), an owner must rescind the PRE on property that is no longer owned and occupied as his or her principal residence. MCL 211. 7cc (5) states in pertinent part: Not more than 90 days after exempted property is no longer used as a principal residence by the owner claiming an exemption, that owner shall rescind the claim of exemption by filing with the local tax collecting unit a rescission form prescribed by the department of treasury. Since Petitioner did not rescind the PRE as required by MCL 211.7cc (5), Petitioner continued to receive the benefit of the exemption to which Petitioner was not entitled. Because, the Petitioner claimed the PRE for which he was not entitled, Petitioner did not rescind the PRE as required by MCL 211.7cc (5), this is an owner's error and not an error that would justify the waiver of interest. III. Petitioner request is based on equitable claimed of relief Moreover, Petitioners' request for the waiver of PRE denial interest is based on equitable principals of relief and not on an error contemplated by MCL 211.7cc (8). There is no statutory provision that grants a waiver of interest for ignorance of the law, even if the ignorance is reasonable given the circumstances. A misinterpretation of the statute in this manner would allow each property owner who claimed the PRE (emphasis added) by filing the PRE Affidavit Form 2368 and who was subsequently denied the PRE because he was statutorily precluded from receiving the PRE to request and then receive a waiver of interest. Waiving interest for all persons denied a PRE who were statutorily precluded from receiving the PRE would produce a result that appears to be contrary to legislative intent. As a result, ignorance of the law is not an "other error" that would justify the waiver of interest. Petitioners' claims for relief appeals to a court's equitable powers, The Tribunal is a quasi-judicial agency created by the legislature with its powers and jurisdictions defined by statute. MCL 205.731, 205,701 et al. Unless expressly authorized by statute, a legislative tribunal does not have equitable jurisdiction, Ed. of Ed. of Benton Harbor Area Schools v Woff 139 Mich App 148; 361 NW2d 750 (1984). After reviewing the Tribunal's statutorily authorized powers, the Michigan Court of Appeals concluded that the Tribunal does not have the power to grant equitable remedies. See Electronic Data Systems Corp v Flint Twp, 253 Mich App 538, 547-548; 656 NW2d 215 (2002). Because the Tribunal's powers are limited to those authorized by statute, and the
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Arnold J Suigussaar v MI Department of Treasury MTT Docket No. 25-003781 5 Tribunal does not have powers of equity, the Tribunal is unable to authorize the equitable relief requested by Petitioner. IV. Department is not required to waive interest Assuming the Tribunal determined that there was an "other error'' which the Department disputes, the Department is still not required to waive interest. As indicated in Hardenburgh v Department of Treasury, 323 Mich App 515 (2018), the court held: MCL 211.7cc (8) provides that respondent may waive interest upon a proper showing as set forth in that subsection. Use of the word "may" indicates that an action is permissive, not mandatory ... Even if, however, Petitioner had established that the tax set forth in the corrected tax bill was a result of the assessor's "other error," respondent was still not required to waive the interest. (Emphasis added) Consequently, based on Hardenburgh, even if the Tribunal determined that there was an "other error," the Department is still not required to waive interest. As a result, Petitioner has failed to show good cause as to why the interest should be waived and Petitioner's request to waive interest should remain denied for the tax years at issue. CONCLUSION Wherefore, for the above stated reasons, the Department of Treasury respectfully requests that a decision in its favor, and against Petitioner, be awarded upholding the denial of the waiver of interest on the subject property for the 2024 and 2025 tax years.
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Exhibit 1 Dept of Treasury Received Exhibit 1 Michigan Department of Treasury OCT 2 0 2025 4813 (Rev. 03-18) Assessor's Affidavit to Waive Principal Residensgifxgmption (PRE) Denial Interest Issued under authority of Public Act 206 of 1893. A . Co The assessor shall not submit this affidavit if there is no assessor error that would justify waiver of the interest. This Affidavit must be completed and certified by the assessor and all of the appropriate documents must be attached in order for the Department of Treasury (Treasury) to consider waiving interest on a corrected or supplemental tax bill. Treasury is not required to waive interest. Treasury will consider interest waivers only for errors detailed in Subsection 8 of MCL 211.7cc. Use a separate form for each property tax identification number. PART 1: PROPERTY INFORMATION — Attach a copy of the letter from the property owner requesting the waiver. Property Tax Identification Number 53-013-011-006-05 Street Address County 3535 E. Beyer Rd Mason Township or City Name (Check appropriate box, write in name) ZIP Code Township 0 City Y x wu\ O Owner's Complete Name (First, Middle, Last) Owner's Daytime Telephone Number Arnold Jaan Suigussaar (616) 283-8858 Co-owner's Complete Name (First, Middle, Last) Co-owner's Daytime Telephone Number Diane Theresa Suigussaar (616) 298-0082 Mailing Address City State ZIP Code 50 Counts Cove Ct. Holland Mi 49424 PART 2: ERROR INFORMATION — Please Indlcate one or mare of the following. Check the box below that correlates with the type of error that allows interest to be waived under MCL 211.7cc(8). Assessor's Classification Error . - O Assessor's Failure to Rescind after the taxpayer requested, in writing, that the exemption be removed O Other Error. Explain the error here (use additional sheets if necessary) This property was marked as a Principal Residence. When the property was purchased the owners completed the Principal Residence Exemption Affidavit stating that this property was not their primary residence, please see attached affidavit dated 12/19/2023. PART 3: REQUIRED DOCUMENTATION: PRE DENIAL AND INTEREST INFORMATION Important: A letter from the property owner to the assessor requesting a waiver of interest is required. In addition, copies of the denial notice, corrected or supplemental tax bill(s), supporting documents and any other relevant information must accompany this Affidavit. Failure to thoroughly complete this Affidavit or provide adequate supporting documentation will result in the denial of the waiver request. Treasury reserves the right to deny any request for a waiver of interest on any tax set forth in a corrected or supplemental tax bill(s). Copy of the Denial Copy of the Corrected/Supplemental Tax Bill Letter from property owner Total interest amount: 391 39 Any other Supporting Documentation Issued by: Issued by: [Jrreasury X]county [Juocal Assessor [Jrreasury [XJcounty [Jrocalassessor PART 4: ASSESSOR INFORMATION ~ Assessor. who made error detailed in Part 2, if different than assessor listed in Part 5, Assessor's Name (Print or ty, e) Certification Level and Certificate Number ND frase Von davon 2) N.easz, - Local Unit Dates Employed or Contracted by Local Unit Daecseond TVoweate H-\-30ad Continue on Page 2.
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4813, Page 2 CERTIFICATION PART | attest that the comocted or pmm— tax bill for Principal Residencs > Exomption interest that | am requesting the pee— of Treasury waive is the result of an assessor's enor. I certify, under penalty of perjury, that the information provided on this Affidavit and in the attached documents is true and correct to the best of my knowledge. Current Assessor's Name (Prigt or type) Certification Level and Certificate Number Vow Weve degen 3 R-eas nt Assessor's Sigrfature Date AHERN we \O-\NAS Mailing Address RN State ZIP 563s \ Re Roa™> Clmions god me [y4 | E-mall Address Doo C AQ aco\ Banco, CONN Subscribed and sworn before me this J p day of Otro ] , Notary Public NOTARY a, STATE OF ig State of Michigan, County of ¥ Y VASA) MY Counuission exp N RES Dec, 229 My Commission Expires: )2 -O% hd 34s Acting in the County of: apf — Mail completed Affidavit and all required documentation to: Michigan Department of Treasury PRE Unit P.O. Box 30440 Lansing, MI 48909 Failure to complete the affidavit and provide the required documentation will result in defays in processing or a denial of the request.
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P.O. BOX 30440 LANSING, MICHIGAN 48909 www.michigan.gov/pre 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER October 21, 2025 Arnold & Diane Sulgussaar 50 Count Cove Ct Holland, MI 4942 Parcel ID: 53-013-011-006-05 Owner(s): Arnold & Diane Sulgussaar Tax Year(s): File No: WI-146 Notice of Waiver Interest Denial Dear Arnold & Diane Sulgussaar: Under authority of Subsection 211.7cc(8) of Public Act 206 of 1893, as amended, an assessor may request the waiver of interest charged as the result of a Principal Residence Exemption (PRE) denial for the current tax year and the immediately preceding three tax years. The Department of Treasury (Treasury) may waive the interest if it is a result of an assessor's classification error, an assessor's failure to rescind the exemption after the owner requested in writing that the exemption be rescinded or some other assessor error. An Assessor’s Affidavit to Waive PRE Denial Interest was received for the above listed parcel and has been reviewed by Treasury. Based on the information we received, it has been determined that insufficient documentation was submitted to show that an assessor’s error occurred as required by MCL 211.7cc(8). Therefore, the interest that accrued as a result of the PRE denial for the and tax years shall not be waived. The owner is responsible for the total amount owed. This is Treasury’s final decision in this matter under MCL 211.7cc(8) of the General Property Tax Act. If you disagree with all or a part of this final decision, you may file your petition with the small claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone 517-335-9760) by completing a Michigan Tax Tribunal form (available online at www.michigan.gov/taxtrib) and paying the required filing fee. Your appeal must be submitted to the Michigan Tax Tribunal within 35 days of this decision in accordance with MCL 211.7cc(13). Sincerely, Principal Residence Exemption Unit Cc: Sherman Township Assessor Mason County Treasurer Exhibit 2
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Exhibit3
Exhibit3
Miehinen Deparment of Treasury
ner
0 5 7075
: ASSESSOR'S DATE STAMP
.
2328 (Rev. 07.25.
Principal Residence Exemption (PRE}/A¥fidayity Treasurer
Issusd ender authority of Public Act 208 of 1693.
Read the instructions before completing the form. This form must be filed with the assessor for the city or,
township where tha proparty
is located. Do not submit
this form
if the property is not your principal
residance andlor any of the disqualifying factors apply as listed in MCL 241.7{cc). For information
regarding the PRE, please review the PRE Guldelines at www michigan .govipre.
Type or print In blue or black Ink.
ROPERT
RHO
Teor
Spa
ti
tir
1. Property Tax ionffication
Number
2. Rae
01 Locat Uri (Check Towra
or Cig)
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013-011-008-00
Sherman Township
Mason
4, SizelAddiess
of Tropery (Prove
& Complets AGES)
|
3535 East Bayer Road, Fountain, 81148410
5. Name of Ovmer (Fist, Niddis, Lash)
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Security Number | 2. Owner's Daytime Telephone
Numbor
Tho Amold J, and Dian
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8. Name of Co-Ownex (Fist, Mode; Las
10. Co-Owner's
Daytms Telephone Rumder
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(216) 299-0082
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"
11..1211912023
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Manth
Day
Year
|:
116.
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12 Listthe percentage (100% 101%) of tha property thatls occupied by the owner claiming the property as a principal
residencs.
tha property has more than one homa on it, tis a muiti-dweiling, used for purposes ctherthan a
principal residence, of partially rented, the owner may clalm only a partial exemption. Please consult with your
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local assessor to detenmine tha percentage of the exemption the awner is allowsd tn daim in these stuations.
%
13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence? ....... ja
hay
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14. 1yes 10 13, enter the property address and parcel number: 57 Coole Love: Ct Holland: M1 #42Y
15. Ifyes to 13, bave you rescinded that principal residence exemption?
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16. Do you or your spouse diaim a similar exemption, credit or deduction on property located in another state?......
16.
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17, Hyes to 16, enter the property address and parcel number:
18. Have you or your spouse fled
tax refum as a non-residant of Michigan of resident of anoiher state? .......—.. 18.
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to 18, enter
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and occupy as spincipal esc
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LOCAL GOVERNMENT USE ONLY {dori
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What Is the year the Affidavit wa bo posied to tha tx rol?
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Assessor's Sorat
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Dat» Cestified by Assessor (MMDO/YYYY)
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