24-003789.pdf

Leon Messner, Petitioner V Township Of Deerfield, Respondent · 24-003789-TT

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RECEIVED 

0CT 21 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003789 

Section 1: Respondent’s Contact Information 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Deerifled Township 

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

County: 

P.O. Box 111 

Lenawee 

City or Town: 

State: 

ZIP Gode: 

Ottawa Lake 

MI 

49267 

Telephone Number: 

Fax Number: 

734-347-8109 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

rrassessing@gmail.com 

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

| 

First Name: 

M.l: 

Last Name: 

Christopher 

Renius 

Firm Name (if any): 

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

P.O. Box 111 

City or Town: 

State: 

ZIP Code: 

Ottawa Lake 

MI 

49267 

Telephone Number: 

Fax Number: 

734-347-8109 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

rrassessing@gmail.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

[J No 

Are the parcels listed by Petitioner contigtious or adjoining? 

If not, list which parcels adjoin one another.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain Your Answer to this Appeal 

MARLON 

|. BROWN, DPA 

DIRECTOR 

Property is assessed at 50% of market value. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [17] Yes 

1 No 

If yes, check which BOR Petitioner attended: 

March 

0 

July 

O December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? a Yes 

a No 

*Submit a copy of the Notice of Assessment with the Answer, 

If the July or December BOR revised the assessment(s) at issue, did it have authority? |] Yes 

[mu] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? Ol Yes 

If yes, explain 

no 

is Petitioner appealing from a State Tax Commission Order? 

[J ves 

jr} No 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON 

|. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? a Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[| July 

O December 

List the date the BOR denied Petitioners Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? Od Yes 

7] No 

If Yes, check which BOR Petitioner attended: [| March 

O July 

Od December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

DE0-133-1575-00 

Classification of Property: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

~Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$100,000 

Current Taxable Value as established by the BOR: 

$100,000 

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

$200,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$100,000 

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

Parcel Number: 

DE0-133-1575-00 

Jurisdiction: 

DEERFIELD TOWNSHIP 

County: 

LENAWEE 

Printed on 

10/15/2024 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

|Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

i 

& 

Page 

By 

Trans. 

SMITH, 

THOMAS 

IL, 

JR 

MESSNER, 

LEON 

17¢, 000i 08/01/2022 

‘WD 

03-ARM'S 

LENGTH 

2645-191 

DEED 

100.0 

SMITH, 

CALLIE 

J 

{SMITH, 

THOMAS 

L, 

JR 

100i 

12/29/2014 

[QC 

21-NOT USED/OTHER 

2499-797 

DEED 

H 

0.0 

SPOERING/ANDREW 

J 

& 

JULIE 

[SMITH/THOMAS 

L/JR 

& 

CALLI 

202,500] 

10/15/2004 

{WD 

03-ARM'S 

LENGTH 

2284432 

DEED 

i 

0.0 

IOTT/BRIAN 

F// 

| SPOERING/ANDREW 

J 

& 

JULIE 

130,000! 

02/28/2000 

[WD 

03~-ARM'S 

LENGTH 

1698937 

DEED 

{ 

0.0 

Property Address 

Class: 

RESIDENTIAL-IMPRO [Zoning: 

NONE 

[Building Permit (s) 

Date 

Number 

Status 

{9250 

GARNO 

RD 

School: 

BRITTON DEERFIELD SCHOOLS 

(DEER 

| 

P.R.E. 

100% 03/04/2024 

Owner's Name/Address 

MESSNER, 

LEON 

2024 Bst TCV 275,800 TCV/TFA: 

188.20 

| 

JOEN RIEGGER 

lL 

— 

- 

- 

9265 

LAKEVIEW 

DR 

X [Improved 

| 

[vacant 

Land Value Estimates 

for Land Table AG-RS.RESIDENTIAL 

IN TOWNSHIP 

PINCKNEY MI 

48169 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ee 

Dirt Fond 

RESIDENTIAL IN TWP 

1.490 Acres 28,456 

100 

42,400 

Tax Description 

IX 

iGravel Road 

1.49 

Total Acres 

Total 

Est. 

Land Value 

= 

42,400 

PT OF W1/2 NW1/4 SEC 33 165 RSE DES AS 

Paved Road 

JCOMM ON 

§ LI OF NWL/4 AT A 2T LOC 790.50 

Storm Sewer 

FT N88745'00"E 

FROM W1/4 

COR AND RUNN 

TH 

Sidewalk 

N 485.61 

FT TH $S88°23'27"W 151.97 

FT TH 

Water 

N1707'53"W 279.79 

FT 

TH N88°22'37"E 

Sewer 

205.17 

FT TH $1700'33"E 279.85 

FT TH 

% 

|Electric 

S88°23727"W 36.60 

FT TH 

S 485.71 

FT TO 

S 

| 

gus 

LI 

OF NW1/4 

TH S88745'00"W 

16 

FT TO POB. 

| 

ci p 

{2.494 

AC) 

Street Lights 

Comments/Influences 

Standard Utilities 

2021 ROLL- ADDED UTL BLDG AND 1S/B AREA 

Underground Utils. 

AS 

NEW, 

WAS 

NOT PREVIQUSLY ASSESSED. 

Topography 

oF 

i 

ed 

5 

Site 

Level 

X 

{Rolling 

Low 

X 

{High 

X 

[Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

- 

Flood 

Plain 

Year 

Land 

Building 

Assessed 

Board 

of: 

Tribunal/ 

Taxable 

| 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2024 

21,200 

116,800 

138,000 

100,000M 

100, 0008 

atk 

DCR 10/11/2023 

INSPECTED 

12023 

20,000 

102,700 

122,700 

122,700A 

122,7008 

3 

=) 

7 

3 

J 

: 

The Equalizer. 

Copyright 

(c] 

1999 - 2008..pr 

01/29/2020 INSPECTED 

7533 

13,560 

54,100 

96,600] 

96,6004 

87, 641C 

Licensed 

To: 

County 

of Lenawee, 

Michigan 

2021 

13,700 

85,500 

99,200; 

99, 200R 

84,842C 

**%* 

Information herein deemed reliable but not guaranteed***

Residential Building 

1 

of 

1 

Parcel Number: 

DE0-133-1575-00 

Printed 

on 

10/15/2024 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built=-ins 

{15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

isingle 

Family 

X|Eavestrough 

X 

{Gas 

0il 

| 

iElec. 

{Appliance Allow. 

Interior 

1 

Story 

|Areal|Type 

Year Built: 

0000 

Mobile Home 

X|Insulation 

Wood 

Coal. 

Steam 

Cook Top 

Interior 

2 Story 

$61CSED 

(1 

St 

; 

Car Capacity: 

1 

[Town Home 

12|Front Overhang 

TE 

Th 

Yi 

5 

Dishwasher 

2nd/Same Stack 

360 

Treated 

W ow 

Class: 

C 

Duplex 

12{0ther Overhan 

orce 

Ax 

w/o 

Ducts 

Garbage Disposal 

Two Sided 

reate 

©o 

Exterior: 

Sidin 

| 

9 

Forced Air w/ Ducts 

s 

A-Frame 

| 

Forced Hot Water 

Bath Heater 

Exterior 

1 Story 

Brick Ven.: 

0 

+ 

(4) 

Interior 

. 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

; 

ood 

Frame 

- 

Electric Baseboard 

Hot 

Tub 

Prefab 

1 

Story 

Common Wall: 

Detache 

i 

X 

|Drywall 

[X 

[Plaster 

Elec 

Cedl. 

adiant 

Unvented Hood 

Prefab 

2 

Story 

Foundation: 

42 

Inch 

Building Style: 

Paneled 

Wood T&G 

Radiant (in-floor) 

Vented Hood 

Heat Circulator 

Finished 

2: 

mn 

wry 

=1 

3 

a. 

CONVENTIONAL 

Trim 

& Decoration 

Space Heater 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

Yr Built 

Remodeled 

_ 

P 

Floor 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

0 

1500 

= 

1947 

{Ex 

|X 0rd 

| 

Min 

x 

yall/® oor 

Furnace 

Jacuzzi repl.Tub 

Direct-Vented 

Ga 

; 

Area: 

324 

_ 

Size 

of cTssets 

ot 

sar 

& 

foot 

Oven 

cl 

: 

C +10 

| 

% 

Good: 

0 

Condition: 

Average 

Heat 

pump 

. 

Microwave 

pfren 

Age: 

34 

| 

Storage Area: 

0 

iLy 

Ix ord 

i 

[small 

No Heating/Cooling 

Standard Range 

ec. 

Age: 

24 

‘No Conc. 

Floor: 

0 

_. 

I 

Central Air 

Self Clean Range 

Floor Area: 

1,466 

Room List 

Doors 

| X [Solid] 

[H.C. 

) 

h 

Total Base New : 290,404 

E.C.F. 

B 

Lo 

Po 

Wood Furnace 

Sauna 

Total 

b 

Cost: 

189 327 

x 

1.130 

Bsmnt Garage: 

: 

1iBasement 

(5) 

Floors 

h 

: 

Trash Compactor 

|.o-@i 

Depr 

Cost: 

4 

. 

- 

5i{lst 

Floor 

i 

(12) 

Electric 

Central Vacuum 

Estimated T.C.V: 

213,940 

Carport Area: 

3|2nd Floor 

Kitchen: Hardwood 

200]Anps Service 

Security System 

|Roof: 

5iRedrooms 

Other: 

Carpeted 

— 

— 

: 

. 

No./Qual. 

of Fixtures 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

CONVENTIONAL 

Cls 

C 

10 

Blt 1900 

— 

Other: 

(1) 

Exterior 

Ex. 

|X iord. 

(11) 

Heating System: 

Forced Heat 

& Cool 

Wood/Shingle 

(6) 

Ceilings 

~ 

fr 

— 

Ground Area 

= 

1020 

SF 

Floor Area 

= 

1466 

SF. 

¥ Aluminum/Vinyl 

No. 

of Elec. Outlets 

Phy/Ab.Phy/Func/Econ/Conb. 

% Good=66/100/100/100/66 

inum/ 

V 

T 

— 

: 

Brick 

X {Drywall 

(Many 

{X 

Ave. 

| 

(Few 

Building Areas 

X 

Plaster 

{ 

Cie 

— 

Stories 

Exterior 

Foundation 

Size 

Cost New 

 Depr. 

Cost 

i 

(13) 

Plumbing 

iInsulation 

| 

— 

1 

Story 

siding 

slab 

48 

; 

. 

™ 

Treavation 

Average Fixture(s) 

. 1.5 

Story 

Brick 

Basement 

892 

2) 

Windows 

13 Fixture Bath 

1 Story 

Siding 

Basement 

80 

Many 

Large 

Basement: 

972 

S.F. 

2 Fixture Bath 

Total: 

228,835 

151,018 

X 

Avg. 

X 

|Avg. 

Crawl: 

0 

S.F. 

|Softener, 

Auto 

A 

Other Additions/Adjustments 

Few 

Small 

Slab: 

48 

S.F. 

Softener, Manual 

Water/Sewer 

Fp pen 

Height to Joists: 

6.0 

Solar Water Heat 

1000 Gal Septic 

1 

5,071 

3,347 

| 

Metal Sash 

: 

No Plumbing 

Water Well, 

100 Feet 

1 

6,055 

3,996 

ix Vinyl Sash 

(8) 

Basement 

Extra Toilet 

Porches 

jh 

Extra Sink 

CSEP 

(1 Story) 

96 

4,932 

2,515 

* 

X 

{Double 

Hun 

8|Conc. 

Block 

N 

’ 

’ 

Horiz 

s1ige 

leone a Conc 

Separate Shower 

Deck 

ic 

ant 

ston 

: 

Ceramic Tile Floor 

| 

Treated Wood 

360 

6,350 

4,318 

* 

X Ibouble Glass 

Irrented Wood 

Ceramic Tile Wains| 

Garages 

% patio Doors 

ticonerete 

Floor 

ceramic Tub Alcove | class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

: 

= 

ent 

Fan 

Base Cost 

324 

17,749 

11,714 

st 

ini 

) 

CL 

. 

4 

' 

‘ 

oms 

& 

Screens 

(9) 

Basement 

Finish 

(14) 

Water/Sewer 

Class: 

C Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished 

(3} 

Roof 

Recreation 

SF 

TPuEiis Water 

Base Cost 

512 

21,412 

12,418 

* 

X 

[Gable 

| 

[Gambrel 

Living 

SF 

public 

Sewer 

Totals: 

290,404 

189,327 

Hip 

| 

|Mansard 

Walkout Doors 

(B) 

|, 

Water Well 

Notes: 

Flat 

H 

{Shed 

; 

No 

Floor 

SFE 

1 

11000 

cal 

Septic 

ECF 

(OLDER TOWNSHIP 

RES) 

1.130 

=> 

TCV: 

213,940 

doh 

Walkout Doors 

(A) 

! 

: 

¥ [Asphalt Shingle 

"[i5] 

Floor Support 

[2000 Gal Septic 

- 

Lump 

Sum Items: 

- 

rT 

Joists: 

2 

X 

10 

X 

16 

Chimney: 

Vinyl 

Unsupported Len: 

12 

Cntr.Sup: 

WD 

BM 

**%% 

Information herein deemed reliable 

but 

not guaranteed***

Parcel Number: 

DE0-133-1575-00, 

Residential Building 

1 

Printed 

on 

10/15/2024 

18’ 

CCP 

180.0 sf 

10 

a 

29 

15 

1.5-5/BSMT 

1296.0 sf 

*** 

Information herein deemed reliable 

but not guaranteed***

Agricultural Improvement Card 

1 

of 

1 

Parcel Number: 

DE(0-133-1575-00 

Printed 

on 

10/15/2024 

Building 

Type 

Barn 

- General Purpose 

{Barn 

- General 

Purpose 

| 

Year Built 

Class/Construction 

D, Frame 

D, Pole 

Quality/Exterior 

Low Cost 

Low Cost 

# 

of Walls, 

Perimeter 

4 

wall, 

140 

4 

wall, 

96 

i Height 

i0 

Tz 

Heating 

System 

No Heating/Cooling 

No Heating/Cooling 

{ Length/Width/Area 

(L 

or 

Odd Shaped) 

1230 

32 

x 

16 

= 

512 

Cost New 

$ 

34,022 

$ 

14,111 

Phy. /Func./Econ. 

%Good 

[38/100/100 

38.0 

47/100/100 

47.0 

i 

Depreciated Cost 

$ 

12,928 

$ 

6,632 

+ Unit-In-Place Items 

$0 

$0 

{ Description, 

Size 

X 

Rate 

X %Good 

= Cost 

Itemized 

-> 

Unit-In-Place 

-> 

Items 

=> 

: 

{E.C.F. 

X 

1.000 

X 

1.000 

% Good 

38 

47 

Est. 

True 

Cash Value 

$ 

12,928 

$ 

6,632 

Comments: 

Total Estimated True 

Cash Value 

of Agricultural Improvements 

/ 

This 

Card: 

19560 

/ 

R11 Cards: 

19560 

*** Information herein deemed reliable 

but not guaranteed***

10/15/2024 

Valuation 

Report 

11:33 

AM 

DB: 

Lenawee County 2024 

DEQ-133-1575-00 

2024 

Est. 

T.C.V. 

MESSNER, 

LEON 

Property Class: 

401 

9250 

GARNO 

RD 

Map 

#: 

DEERFIELD TOWNSHIP 

DEERFIELD, 

MI 

49238 

Land Value Estimates 

for Land Table AG-RS.RESIDENTIAL 

IN TOWNSHIP 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%$Adj. 

Reason 

Value 

RESIDENTIAL 

IN 

TWP 

1.490 Acres 

28,456 

100 

42,400 

1.49 

Total Acres 

Total 

Est. 

Land Value 

= 

42,400 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

CONVENTIONAL 

Cls 

C 

10 

BIt 

1900 

{11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 1020 

SF 

Floor Area 

= 1466 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=66/100/100/100/66 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Siding 

Slab 

48 

1.5 

Story 

Brick 

Basement 

892 

1 

Story 

Siding 

Basement 

80 

Total: 

228,835 

151,018 

Other Additions/Adjustments 

Water/Sewer 

1000 

Gal 

Septic 

1 

5,071 

3,347 

Water Well, 

100 

Feet 

1 

6,055 

3,996 

Porches 

CSEP 

(1 

Story) 

96 

4,932 

2,515 

*51% 

Good 

Deck 

Treated Wood 

360 

6,350 

4,318 

*68% 

Good 

Garages 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

Base 

Cost 

324 

17,749 

‘11,714 

Class: 

C Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

Base 

Cost 

512 

21,412 

12,419 

*58% 

Good 

Totals: 

290,404 

189,327 

Notes: 

ECF 

(OLDER TOWNSHIP 

RES) 

1.130 

=> 

TCV: 

213,940 

Ag. 

Bld 

1 

0, 

4 

Wall 

Barn, 

General 

Purpose 

Class: D, Frame 

Quality:Low Cost 

Height: 

10 

ft 

Description 

Rate 

Size 

Cost 

New 

Base Cost 

17.04 

1230 

20,959 

Default Walls 

10.62 

1230 

13,063

10/15/2024 

11:33 

AM 

Valuation Report 

PB: 

Lenawee County 2024 

Parcel Number: 

DEQ-133~1575-00 

Page: 

2 

2024 

Est. 

T.C.V. 

DE0-133-1575-00 

275,900 

Est. 

TCV/Total 

Floor Area 

= 

188.20, 

Most 

recent 

sale 

09/01/2022 

for 170,000 

2023 Assessed 

122,700 

2024 

New 

0 

2024 Assessed 

138,000 

MBOR 

122,700 

Eg. 

Adjustment 

22,700 

MBOR 

100,000 

122,700 

100,000 

Base 

for 

Cap 

C.P.I. 

122,700 

5.00 

Additions 

Tax Adjustment 

0 

~22,700 

Capped 

~>Taxable<— 

128,835 

100,000 

Losses 

0 

PRE/MBT 

100,000

AD 

J02% 

onto Toasty 

“COMPLETE ALL HIGHLIGHTED AREAS™ 

/ 

LY 

av, 11-12) 

Michigan Dey 

818 i 

P 

Petition to Board of Review 

1.4035 

This form is Issued under the authority of P.A, 208 of 1893, as amended. Fillng Is voluntary, however you may not appeal to the Michigan Tax Tribunal 

of the Stale Tax Commission unless you first prolest to the Board of Review, 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Quwner's Mame {Please Prial or Type) 

beeen 

Be Mes nee 

Township or Cliy 

| 

Door ARY 

- Lo 

| 

LN 

ACL, 

The undersigned protests the assessed value andfor the tentative taxable vi 

agricultural property exemption of the following described property: 

Properly identified {Parce] code required, Properly address & legal descriplion aptional) 

) 

GRSO Grand Pol 

Yo DEO 

133-18 15-00 

Dasehiad 

| MI HIRE 

Pelilloners Name 

{if Other than Qwner. Please Prini or Type) 

alue andfor the property classification and/or the qualified 

Protested item 

[assessed Value 

[id Tentative Taxable Value 

{| Classification 

O Qualified Agricultural 

- 

Property Exemption 

1. PROTEST OF ASSESSMENT 

{Complete this section for a protest of assessed value andlor lentative taxable value} 

Asseaset ike) t, 

Owner's EsBmale of True Cash Valua 

Tenlalive Taxahle Value 

Year 

2 

1290600 

(Ul, HOO. 

73, 400 

Zz 

i 

BET 

: 

nA 

TT 

3 

a 

} 

A 

ei 

> 

(AJ, 00 

[4s 60M... 

73,408 

AOR 

2. PROTEST OF CLASSIFICATION 

/ 

ve 

{Complete this sectlon for a request lo change the classification. The Board of Review must make thelr decision regarding classiflcation in 

accordance wih Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agriculture] property.) 

Classification of properly on this year's assessment roll 

Ml 

Classification should be (check one of the following): 

1 Agricultura 

[7] industrial 

[3 Timber Cutaver 

[utility (Personal Property Only) 

[} commercial 

{I Residential 

{"] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if tne assessor has denied or changed the percentage of the exempllon from the 18 mills of local school operaling tax for quallfied agricultural 

property, the owner may appeal this action lo the March Board of Rovlew, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemplion granted by assessor {Enter 0 if exemption 

Percent qualitied agriculior: 

dened) 

exemption requested) 

al evemplion requested hy owner (Enter 100 If full 

4, REASON FOR PROTEST 

State reason(s) for protast of assessed value andlor lhe tentelive {oxable value and/or classification andlor quailiiad agricultural properly exemption 

y 

J 

¥ 

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Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS; Incon porate a Gop, 

fot and the 

ssigned number in the 8 

art of Review minules. 

Petilion Number 

[pavcet Cade 

Member: [V} ves 

|] 

Member: 

Reason for board action 

Van 

7 

AMAR 

eee 

| 

if you disagree wilh the decision of the Board of Review regarding lent 

Michigan Tax Tribunal at P.O, Box 30232, Lansing, Ml 

48909. 

Industrial Personal and Ulility Personal Property may be 

Personal 

Properly may be 

i 

ve agsessod value, you may appeal lhat decision by filing a potion with the 

Canenercial Real, Indusbial Real, Developmental Real, Commercial Personal, 

appealed by May 31, Agricultural Real, Residential Real, Timber-Culover Real and Agricuttuea) 

appoaled by July 31. The pefition must be filed on a Michigan Tay Tribunal orm or a farm approved by the: Michigan Tax 

| 

LT 

Michigan Tax 

Tr 

ws are 

available 

at www.anichigan.goviaxy] 

2, TENTATIVE 

TAXABLE VALUE 

Disposition by Board of Review. The B: 

1 of Roviow must state the reason for ts 

[Denied 

[3 Tentative Taxable Value Changed From __ 

2, 

. 

Record of vole - Board or three memtiee commilion of hoard 

’ 

- 

Chairperson: % Yes 

on below, 

n 

Member: 

JX 

ves al 

Reason lor hoard action 

If you disagree with the decision of the Board of Roview regarding tentative taxable value, you may appeal hat decision by fling a petition with Lhe 

Michigan Tax Tribunal al P.O. Box 30232, Lansing, M! 48909. Commersial Real, Industrial Real, Developmentat Real, Commercial Personal, 

Industiial Personal and Willy Personal Properly may he appealed by May 31. Agricultural Real, Residential Real, Tiniber-Cutover Real and 

Agtlcultural Personal Properly may be appealed by July 31, The petition must be filed on a Michigan Tax Tribunest form or a form approved by the 

Michigan Tex Tribunal. Michigan Tax Tribunal forms are avaifablo at www.imichigan.govitaxtrib. 

Lion below, 

[Denied 

[7) Classification Changed From __ 

Record of vole 

- Board or three member commitioe of board 

Chairperson: [_] Yes 

{"]no 

- 

Reason for hoard action 

initia 

Member: 

“Fi 

Member: dy 

I you disagree with the decisfon of the Board of Review regarding classification, you may appeal by sending Farm 2167 (o the State Tax Conrmssion 

al P.O. lfox 30471, Lansing, Mi 48909 by June 39. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEM 

Disposition by Board of Roview. The Board of Review 

mr 

[) Exemption Request Denied 

action below. 

xemplion percent modified from 

Record of vale 

- Board or 

es member conimiltes 

ol amd 

TTT 

oT 

: 

Chairperson: [| Yes [No -.. 

Member: 

| “jves 

| 

No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Leon Messner 

Petitioner(s) 

v 

MTT Docket No.24-003789 

Township of Deerfield 

Respondent(s) 

PROOF OF SERVICE 

Christopher Renius 

states that on October 16, 2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

John Riegger 9265 Lakeview Drive Pinckney MI 48169 

a 

[Signature of pérson who is serving/mailing copy] 

Christopher Renius 

[Print/type name of person serving/mailing copy]

Deerfield Township 

Assessing Department 

P.O. Box 111 

Ottawa Lake, MI 49267 

bY 

'METROPLEX 

MI 4£(] 

i6 OCT 2024 

PM 17 

Michigan Tax Tribunal 

P.O. Box 30232 

611 W. Ottawa, 4" Floor 

Lansing, MI 48909 

Asin past 

ABESI-107011 

LL 

TL 

ER 

| TL 

FT LER EF FR 

FL 

ee —

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