Leverenz.pdf

Jonathan B Leverenz, Petitioner V City Of Alma, Respondent · 25-003319-TT

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“CEIVED 

JUL 02 2025 

‘av TAX TRIBUNAL 

GRETCHEN WHITMER 

GOVERNOR 

Traninfo:4606 

30646-1 

Chk: 

26 

ID: 

JONATHAN LEVERENZ 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

06/30/25 

fmt: $200.00 

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 

we 

or A n, 

Ama. 

First Name 

Mm 

st Name/Company Name 

Jana 

than 

5B 

evécenz 

“ vil (No., 

Street, P.O. Ave 

Rural Route) 

Pine 

State 

ZIP Code 

4530] 

Telephone Number 

930 - (B- {Lo 

Coucdney ban 

E-mail Address (do not enter unless 

you wan MTT to send all ui 

i via e-mail) 

& gmail com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

O Yes* 

O No** 

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

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

MARLON 

|. BROWN, DPA 

DIRECTOR

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

a Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

a Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Hed our house up 6uer a 

told not sell the home 

for whab its Assessed for 

Rens 

oy We Pa our home 

hp 5 Yoecouse your—taki ng wh Ov 

© 

«home 

. Te Pa 

twice 0 amount ow neghbors do and we have 4 

children and pot much room Ananaty« 

Summer toes TRIS $100 

Luinterdewes 344 

Tota) 

foxes (0UY 

15 

alot why do you Want 

to take 

more from a family of Ll with ong tome 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

av 

0395 

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

ves if No 

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

March 

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

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 parcet form for additional, contiguous parcets. 

Parcel identification Number: 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one} 

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

Current Taxable Value as established by the BOR: 

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

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

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

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunaf* 

Parcel! identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutever 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

If improved 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 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? 

O Yes 

Who 

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 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 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 $600,000.00 

$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 

* 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 

4 

Petitioner or Attory no Represe: 

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Signature: 

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