Ivan Rudnyk Documents.pdf
Ivan Rudnyk, Petitioner V Michigan Department Of Treasury, Respondent · 26-000202-TT
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250-L22-62-8T- X 10/10/2025 10:26 AM Preaudit OAKLAND COUNTY TREASURER AYER PAYMENT INFORMATION YOU ARE BEING BI THE ENCLOS! ECAUSE YOUR This tax is: d PRINCIPAL RESIDENCE EXEMPTION WAS DENIED IN AT LEAST 4, due upor)Tece pt ONE OF THE LAST 3 YEARS. THE BILL INCLUDES THE AMOUNT Mail payment to: OAKLAND COUNTY TREASURER OF SCHOOL TAXES YOU WOULD HAVE BEEN BILLED FOR THE SETTLEMENT & DISTRIBUTION YEAR YOUR EXEMPTION WAS DENIED. ADDITIONALLY, YOU HAVE 1200 N TELEGRAPH RD BEEN LEVIED AN INTEREST CHARGE OF 1.25 PERCENT PER PONTIAC, MI 48341-0479 MONTH SINCE THE ORIGINAL TAX BILL DUE DATE. PLEASE VISIT THE STATE'S WEBSITE FOR MORE INFO; +¢This bill CANNORshemwiewed/paidsonlinets WWW, MICHIGAN .GOV/PRE Denied By: Sta Telephone: (248) 858-4905 PROPERTY INFORMATION TAX DETAIL oOwner/Property Assessed To: 2024 p— wintas T WEST BLOOMFIELD MI 48322-1277 Takano 112,575 School ting 1,919.93 106.41 prop #: X -18-29-227-052 63290 WALLED LAKE CONS SC plemental oaAens 0.00 prop Addr: $613 W HILLCREST CR Local Charges 75.41 0 Legal Description: Interest 329.91 11.97 T2N, R9E, SEC 29 OAKLAND COUNTY CONDOMINIUM PLAN NO TOTAL BY SEASON 2,290.50 122.64 338 WALNUT HILLS OF WEST BLOOMFIELD COMDOMINIUM TOTAL 2,413.14 | Bioc 1 eR TR, 820786 FR 049. 2023 Ses— EAL UEN E i OF Yi IAL 107,215 OURP.R.E. PLEASE CALL 0% 1-888-909-2799 (PRE AUD REASON: NOT 0 IT CENTER) erating 1,795.42 0.00 . WNER OCCUPIED Supplemental 0.00 0.00 Admin. 0.00 0.00 Local Charges 71.82 0.00 Interest 583.51 0.00 EP TOTAL BY SEASON 2,450.75 0.00 Contact your local assessor immediately if you did 2,430.75 not receive a notice of denial. x TASCIIITT 102,110 «+ CURRENT BALANCE DUE is in addition to taxes which 0% may be due to your local treasurer, and delinquent = B taxes which may be due to the county treasurer. The col Operating 1,709.94 0.00 unpaid CURRENT BALANCE DUE will become delinguent and School Supplemental 0.00 0.00 continue to accrue additional interest on March 1st A Thatass z0:%0 0.90 in the year following the DOCUMENT DATE shown below. Interest 812.22 0.00 DOCUMENT 5 025 TOTAL BY SEASON 2,590.56 0.00 DATE: 09/26/2 oi ins INVOICE DATE: 10/10/2025 TOTAL DUE (Tax + Admin + Intrst) 7,454.45 INVOICE NUMBER: 15214 Prev. pmts. applied 0.00 £64 After Grace Period 0.00 Checks accepted only as conditional payment. If not Interest ; honored by bank, tax is unpaid and subject to a ae , 0.09 x additional penalties. DUE 7,454. OAKLAND COUNTY TREASURER SETTLEMENT & DISTRIBUTION 1200 N TELEGRAPH RD PONTIAC, MI 48341-0479 TAXPAYER NOTE: Are your name & mailing address correct? If not, please make corrections below. >roperty Addr: 5613 W HILLCREST CR WEST BLOOMFIELD, MI 48322-1277 To: RUDNYK, IVAN 5613 W HILLCREST CR WEST BLOOMFIELD MI 48322-1277 —————— case GETECH 810Ng DArTOTAtion. Keep thE TOp portion. Preaudit PLEASE RETURN THIS PORTION WITH PAYMENT. THANK YOU. This tax is due upon receipt. After 12/08/2025 additional interest will apply p—— ee —. Tax for Prop #: X -18-29-227-052 Checks accepted PET aT honored by bank, tax is paid and subject to additional penalties. Make Check Payable To: OAKLAND COUNTY TREASURER 7,454.45 Eee TOTAL AMOUNT DUE: Amount Remitted:
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WEST BLOOMFIELD TOWNSHIP TAX STATEMENT 2025 Summer REVISED - PRE DENIAL PAYMENT INFORMATION Office Hours 8am-4 30pm. Phone 248-451-4860 Summer Tax due July 1 thru Sept 15 Winter Tax due Dec 1 thru Feb 16 Address 4550 Walnut Lake Rd, West Bloomfield. M 48323 Summer paid after Sapt 15, 1% interes! added Additional 1% interes! added on Websile whbtownship org Office Closed Hohdays 1st day of each month. All taxes paid Feb 17 thru March 2. add 4% penaity Pay by mail to office WEST BLOOMFIELD TOWNSHIP Plaase check your parce! ID number before paying tax bill You te resperaibis ¥ you pey on Sve terore parcel TERI WEINGARDEN, TREASURER I you have 8 morgage code feted on your tax bill, the origina! tax bi 4550 WALNUT LAKE ROAD was sen lo your morigage company for payment. WEST BLOOMFIELD MI 48323 Payments wil be honored on (ha dats received i submitted See the Back of the Bill For Other Payment Options TF TH A MOT ASORPTED TAX DETAIL Checks accepted as 8 conditional psyment. Taxable Value. 116,084 RESIDENTIAL CONDOMINI not honored unpaid interest re By Re Da a any opcilolntamstand | inte Equalized Value: 132670 Class 407 BEGINNING MARCH 3. ALL UNPAID CURRENT TAXES MUST BE PAID PRE % 00 Mort Code: TO ROBERT WITTENBERG, OAKLAND COUNTY TREASURER. 1200 N TELEGRAPH, PONTIAC. MI 48341, WITH ADDITIONAL PENALTIES DESCRIPTION MILLAGE AMOUNT ~~ PROPERTY INFORMATION .. SI COUNTY OPERATIIO 4% 383010 456.14 Re ra To: OIS VOTED 2 seer "23 =a] OCC VOTED 1.47470 171.15 yi SCHOOL OPERATING S| WEST BLOOMFIELD, MI 48322-1277 Hoo EET "4 0000 200 Prop ID# X -18-28-227-052 SCH SINK FND WL 0.49550 57.50 Prop Addr 5613 W HILLCREST CR WALLED LAKE CONS SCH DIST Legal Description: T2N, ROE, SEC 28 OAKLAND COUNTY CONDOMINIUM PLAN NO 338 WALNUT HILLS OF WEST BLOOMFIELD COMDOMINIUM BLDG 12, UNIT 51 L 8005 P 349 8-20-86 FR 049 el axes govemmen operations for the following fiscal year(s): Total Millage 37.08820 County: 10/01/2025 - 08/30/2026 Total Tax: 4,304.21 Township: 01/01/2025 - 12/31/2025 Summer Interest, Summer or Winter Penalty & Fee: 40.99 School 07/01/2025 - 06/30/2026 Total Amount Due 4,345 20 State: 10/01/2025 - 09/30/2026 Previous Payment: 2,254.75 Does NOT affect amount of the tax or when it is due. Total Due: 2,090 45 Please detach along perforation. Keep the top portion. Property Addr. 5613 W HILLCREST CR Mort Code: PLEASE RETURN THIS PORTION WITH PAYMENT This tax is due by: 09/15/2025 WEST BLOOMFIELD TOWNSHIP Make Check Payable To: West Bloomfield Township TERI WEINGARDEN, TREASURER 4550 WALNUT LAKE ROAD 2025 Summer Prop Tax ID X -18-29-227-052 WEST BLOOMFIELD, MI 48323 REVISED - PRE DENIAL IlmiED fh EL AMOUNT ENCLOSED Contact Information RUDNYK, IVAN 5613 W HILLCREST CR WEST BLOOMFIELD MI 48322-1277 1b7105018292270520004304217
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5647 (Rev, 01 01-19) Crear a) STATE OF MICHIGAN GRETCHEN wy DEPARTMENT OF TREASURY GOVERNO); TMER LANSING RACHAEL EUBANKS : STATE TREASURER September 26, 202: Ivan Rudnyk p 26, 2025 2253 Evaline St Hamtramck, MI 48212-3211 Principal Residence Exemption Denial Notice Property Address: 5613 Hillcrest Cir W Parcel ID: X1829227052 i Tax Ye D d: 2022, 2023, 2024, 2025 Local Unit: West Bloomfield Township ois Ki 0% County: Qakland ? Dear Ivan Rudnyk: The Michigan Department of Treasury (Treasury) is required under MCL 211.7cc to audit properties to determine if properties receiving the Principal Residence Exemption are entitled to the benefit. Based on the information received during the audit process, Treasury is denying all or a portion of the Principal Residence Exemption for the year(s) indicated on the above listed parcel for the following reason: The parcel did not contain a dwelling owned and occupied by a person(s) as his or her principal residence. A person is not entitled to a Principal Residence Exemption if the property is not occupied by the owner as his or her principal residence as defined by MCL 211.7dd and/or if any of the conditions detailed in Subsection (3) of MCL 211.7¢cc occur. A corrected property tax bill will be issued by Treasury, the local treasurer, and/or county treasurer as a result of this denial. If you disagree with this denial, a written request for an Informal conference must be received by Treasury within 35 days from the date you received this letter In order —— — preserve your appeal rights. For faster service, e-mail your written request for an informal conference and any available documentation to PRE@michigan.gov. For additional submission options, refer to the enclosed Frequently Asked Questions. If you have questions, please call (888) 909-2798 or refer to the enclosed Frequently Asked Questions. Property Tax Exemption Section Michigan Department of Treasury Enclosure ID# 630230207400S P.O. BOX 30440 » LANSING, MICHIGAN 48909 www.michigan.gov/pre
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iad THIS IS NOT A TAX BILL L-4400 os eel 1047) Notice of Assessment, Taxable Valuation, and Property Classification wo a mode! assessment notice 10 De ued by Ihe local eeeRRsal eee FROM PARCEL IDENTIFICATION CHARTER TWP OF WEST BLOOMFIELD PARCEL CODENUMBER: X -18-20-227-052 ROBERT SCRIPTURE, ASSESSOR 4550 WALNUT LAKE ROAD PROPERTY ADDRESS: WEST BLOOMFIELD, MI 48323 5613 W HILLCREST CR WEST BLOOMFIELD, Mi 48322-1277 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PRINCIPAL RESIDENCE EXEMPTION Paatialy *$-DIGIT 48323 TIO PI ess 1%) % Exempt As "Homeowners Principal Residence”: .00% weil Hix % Exempt As "Qualified Agricultural Property”: 00% tubulin fly % Exempt As "MBT Industrial Porsona™........ 00% % Exempt As "MBT Commercisl Personaf™.......... Exempt As "Qualified Forest Property”: J Yes No THIS PROPERTY IS CLASSIFIED AS: 407 (RES I mes CL IED. (RESIDENTIAL CONDOMINIUA [SCHOOL DISTRICT: WALLED LAKE CONS SCH DIST PRIOR YEAR'S CLASSIFICATION IF DIFFERENT; 407 (RESIDENTIAL CONDOMINIUMS) Your assessment was based on market adjustment. - The change in Taxable Value will increase/dec CRIORIMMOUNT. <-- CURRENT AMOUNT bill by approximately: 160.41 io on he 2008 to ng YEAR: 2026 YEAR: 2026 tes |1. TAXABLE VALUE (Current amount is tentative): 116.064 10197] 343) |2. ASSESSED VALUE: 132,670 137,810 5.140 3. TENTATIVE EQUALIZATION FACTOR: 1.000 | -_ : - 4. STATE EQUALIZED VALUE (Current amount is tentative): 132,670 | 137,810 5.140 5. There WAS/WAS NOT a transfer of ownership on this property in 2025: WAS NOT 6. ASSESSOR CHANGE REASON: Market Adjustment The 2026 Inflation Rate Multiplier is: 1.027. Property taxes are calculated on the Taxable Value (see line 1 above). The Taxable Value number entered in the "Change from Prior Year to Current Year" column, does not indicate a change in your taxes. This number indicates the change in the Taxable Value. State Equalized Value (SEV) is the Assessed Value (see line 2 above) multiplied by the Equalization Factor, if any (see line 3 above). State Equalized Value must approximate 50% of market value (see line 4 above). IF THERE WAS A TRANSFER OF OWNERSHIP (see line 5 above) on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated by multiplying ~~ your 2025 Taxable Value (see line 1 above) by 1.027 (Inflation Rate Multiplier for the current year). Physical changes In yaur J A may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. March Board of Review Appeal Information: The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the State Tax Commission at www.michigan.gov/taxes. Click on Forms (at top of page) then click on Property Tax, then click on Board of Review to obtain Form 618 (L-4035). To schedule an appointment for an appeal in person please call: 248-451-4850 by March 6, 2026. Any questions regarding your assessment, please call 248-451-4850 or by email at AskAssessing@wbtownship.org. For additional information, please visit our website at www.wbtownship.org. Appointments are available in date order. The Board of Review meeting schedule is: March 3, 2026- 9:00 AM to 11:00 AM-Organizational Meeting (No Public Hearings) 4,2026 9:00AMto 1:00 PM 3:00 PM to 8:00 PM 5,2026 9:00 AM to 11:00 AM 1:00 PM to 4:00 PM 6,2026 9:00 AMto 11:00 AM 1:00 PM to 4:00 PM 9,2026 9:00 AMto 1:00 PM 3:00 PM to 9:00 PM 10,2026 9:00 AM to 11:00 AM 1:00 PM to 3:00 PM Not less than 14 days before the meeting of the Board of Review, the assessment notice shall be mailed to the property owner. Instead of a personal appearance you may file a written appeal by March,6, 2026. — Please submit the following information with your signed letter and/or attachments: 1) Reason for appe: l, 2) Do ‘reason for appeal, 3) Copy of this notice (or reference Property Identification Number on all slats dombiy paki I including telephone number. Agents representing a Taxpayer must provide the Board of Review with a current letter of authorization e cultural properties" Review. The denial of an exemption from the local school operating tax for a “homeowners. principal idk sions thnks riled is notice. The petition must be a Michigan Tax Tribunal forms are available at www.michigan.goviaxirib. HOMEOWNER'S PRINCIPAL RESIDENCE AFFIDAVIT INFORMATION REQUIRED BY P.A. 114 OF 2012 ¥ you purchased your principal residence after May 1 last year, to claim the principal residence exemption, if you have not ready done 30, you are required to file an affidavit by June 1 for the immedi " and all tax levies November 1 for the immediate succeeding winter hy A or at a x Yau Wy Subsequent ory
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IMPORTANT ASSESSMENT FACTS & EXAMPLES
le Value, in the absence
ith
an Assessed Value greater than Taxab
n
tt
pide Value will increase by the Inflation Rate Multiplier (IRM) of
s multiplying the prior year Taxable Value by 1.027.
+
For property own
of any additions, {
2.7%. This is the same a
Example:
\f 2025 Taxable Value = $100,000
2026 Taxable Value = $102,700 ($100.000 x 1.027)
«
If the 2026 Assessed Value is less than the 2025 Taxable Value x IRM, then the 2026
_ Taxable Value is equal 10 the Aseesead Value.
mes
Example:
If 2025 Assessed & Taxable Values = $100.000 and
2026 Assessed Value = $90.000
2026 TV = $90.000 [2025 AV is < ($100,000 x
1 027)
»
Prior to the implementation of Proposal A in 1994, taxes were calculated based on the
State Equalized Value of your property.
After the implementation of Proposal A, taxes
have been based on Taxable Value, which may have been a lower amount than the
assessment.
The assessment is 50% of the estimated True Cash Value (Market Value).
«
Proposal A limits the amount of tax you pay on your property.
*
Your 2026 property taxes will be based on the 2026 Taxable Value.
»
The Calculation of the Inflation Rate Multiplier (IRM) is set in state law MCL 211.34d. The
entire state's IRM for 2026 is 1.027 (2.7%).
Further
information
can
be
found
on
the
Charter
Township
of
West
Bloomfield
website,
www. wbtownship.org or by visiting the Assessor's office.
UNDERSTANDING YOUR PROPERTY ASSESSMENT AND TAXABLE VALUE
The Assessor's Office spends a considerable amount of
property values as of December 31,
price, but rather on the
time analyzing sales in order to estimate
2025. Property values are not based on the individual sale
usual selling price.
Please Shih the enclosed Notice of Assessment, Taxable Valuation, and Property Classification. The
Notice provides the property owner with pertinent information regarding their property. While the entire
Assessment Notice is important, there are three significant areas for review:
1)
The Notice provides the 2025 Valuations, the 2026 Valuations, and the amount of
change in Assessed and Taxable Values. Also, the estimated incre
i
'
’
ase/de
in taxes for 2026 based on 2025 tax rates.
crease
2)" The Notice Will show i
a transfer of ownership.
Line 5 of the Notice will indicate whether there “was” or
was not”
a change of ownership of the property during 2025.
If there was a
bd of ownership, the Taxable Value will be the same as the Assessed Value
or 2026.
3)
The Notice will indicate the percentage of the property being used as a principal
residence.
|f you own and occupy the property as your principal residence, the
percentage indicated should be 100%.
Property owners are encouraged to review each of these areas for accuracy.
Should you have any
i
i
i
:
questioy
cerns about your Notice, please do not hesitate to contact the
Assessor's Office at 248) 451-4550
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