26-000357.pdf
Lois E Blumka, Petitioner V Township Of Bear Creek, Respondent · 26-000357-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED Bear Creek Township APR 09 2025 373 Division Road pp Petoskey, Michigan 49770 “la TRIBUNAL Phone: 231-347-1311 Fax: 347-0736 Email: supervisor@bearcrecktownshipmi.gov March 26, 2026 Michigan Tax Tribunal 611 W. Ottawa Street P.O. Box 3032 Lansing, Mi. 48909 RE: MTT DOCKET 26-000357 To Whom it May Concern, Please find enclosed the PRE Answer Form, and explanation with exhibits for MTT Docket 26-000357: On October 26, 2020, Lois Blumka applied and was granted a PRE for her property located at 1103 Park Ave, Petoskey, Mi. 49770 (exhibit 1) On April 24, 2024 | received an e-mail from the Michigan Department of Treasury denying the PRE for tax years 2021, 2022, 2023 & 2024 (exhibit 2) On November 5, 2025, Lois Blumka came into my office and completed a 2025 PRE form (exhibit 3) and | explained to her that | would require her to give me a copy of her 2024 State & Federal income tax forms per the Michigan Department of Treasury Principle Residence Exemption Guidelines page 27 (exhibit 4) because treasury had previously denied her PRE. Lois told me she didn't file
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On January 13, 2026, Lois Blumka again came into my office and said she didn’t receive the December 3, 2025 letter until after the 35 day appeal period and asked if she could apply for 2026 which she did (exhibit 6) and she then gave me a copy of an unsigned 2024 Michigan Income Tax Return and a copy of an unsigned New York State Resident Income Tax Return (exhibit 7) but no Federal Tax return as | had required previously. | did call the Department of Treasury for verification if Lois Blumka had filed a 2024 Michigan Tax Return and they couldn’t give me that information. On Feb. 2, 2026, | sent the Notice of Denial of Principle Residence Exemption for 2026 (exhibit 8) | would request the tribunal to request the filed Michigan Income Tax Returns, request a copy of the filed Federal Tax Returns because the subject property is owned jointly by Anthony E Blumka & Lois E Blumka Husband & Wife (exhibit 9) but only Lois is claiming the PRE to verify that separate state and federal tax returns were filed. Sincerely, oy Dennis Keiser Supervisor/Assessor R-8093
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION
MTT DOCKET NO, 26-000857
Section 1: Respondent’s Contact Information
Unit of Government
BEAR CREEK TOWNSHIP
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name
ML
Last Name
DENNIS
M
KEISER
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
373 N DIVISION ROAD
City or Town
State
ZIP Code
PETOSKEY
MI
[49770
Telephone mera 34 -347-1 3 1
1
Email Address (do not enter unless you want MTT to send all correspondence via email)
supervisor@bearcreektownshipmi.gov
Section 3: Subj ect Property Information suse the multiple parcel form for additional, contiguous parcels.
Are the parcels listed by Petitioner contiguous or adjoining?
If no, list all parcels that are adjoining in separate groupings. Attach a
Separate sheet if necessary.
O Yes
[] No
Not
Applicable
Parcel Identification Number:
24-01-16-33-201-003
Classification of Property:
Real
Personal [J {check one)
Agricultural [1
Commercial
3
Industrial 00
Residential
Timber-Cutover [1
Developmental J
Utility [] (check one)
Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue?
[mn] Yes
NoPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal See Attached letter and attachments Section 5: Jurisdictional Issues Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption O Denial by Board of Review Od Denial by Dept. of Treasury O Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: Od March Od July a December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Feb. 2, 2026 Tax year(s) “2026 Signature *Required Respondent or Attorney/A rized Representative’s Signature: SU ecsng Cedls
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oa Daag Of Treasury ASSESSOR'S DATE STAMP Principal Residence Exemption (PRE) Affidavit ) ECE 1v E Issued under authority of Public Act 206 of 1893. 1 Read the instructions page before completing the form. This form is not valid unless certified by the assessor. 0CT 5 Do not submit this form if the property is not your principal residence and/or any of the disqualifying factors en 2020 apply as listed in MCL 211.7(cc). For information regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre Type or Print in blue or black ink. Part 1: Property Information Type or print legibly. Use a separate form for each property tax identification number. 1. Property tax identification number 2. Name of Local Unit (Check Township or City) 3. County 24-01-16-33-201-003 [%] Township [7] Cty ~ BEAR CREEK TOWNSHIP Emmet 4. Street Address of Property (Provide a Complete Address) 1103 PARK AV 5. Name of Owner (First, Middle, Last) 6. Owner's Last wR ial Security Number 7. Owner's Daytime Telephone Number Y ee - BLUMKA ANTHONY E. & LOIS E. XXX-XX- QUT Hep 2202 8. Name of Co-Owner's (First, Middle, Last) 9. Co-Owner's LI Social Security Number | 10. Co-Owner's Daytime Telephone Number XXX-XX- 11. Date you owned and occupied the property inline 1... 11. FO 20 Month Day Year The property in line 1above is my: 11a. A Principal residence 11b. [] Unoccupied adjoining or contiguous property that is classified residential or timber-cutover. 12. List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal residence. If the property has more than one home on it, it is a multi-dwelling, used for purposes other than a principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your local - assessor to determine the pecentage of the exemption the owner is allowed to claim in these situations...... 12. Ke % 13. Have you claimed a principal residence exemption for another Michigan principal residence?.............cccccoeuninnce 13. ] Yes 14. If yes to 13 enter the address and parcel number 15. If yes to 13, have you rescinded that principal residence exemption? No 16. Do you or your spouse claim a similar exemption, credit or deduction on property located in another state? No 17. If yes to 16 enter the address and parcel number 18. Have you or your spouse filed a tax return as a non-residence of Michigan or a resident of another state....... 18. ral Yes No 19. If yes to 18, enter state N ya Yo VQ PART 2: CERTIFICATION Certification: | certify under penalty of perjury that | own and occupy as a principal residence on the date stated in Line 11 and that | have not claimed a substantially similar exemption/deduction/credit in property in another state, and that the information contained on this document is true and correct to the best of my knowledge. 20. Owner's Signature - Date Ger oo Spent /6/ zy 20 21. Co-Owner's Sighature / Date ’ 22. Mailing Address, if Different than Property Address above
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Denny Keiser E—_— = = —= —— —_—— = ——_———=— From: Treas-PRE <Treas-PRE@michigan.gov> Sent: Thursday, April 25, 2024 2:59 PM To: mmitchell@emmetcounty.org; Supervisor; upnorthassessor@gmail.com; couturenick@hotmail.com; harbortim@gmail.com; harbortim@gmail.com; jvandivner.friendship@gmail.com; assessor@cityofharborsprings.com; upnorthassessor@gmail.com; assessor@littlefieldtwp.org; assessor@tbconsulting.us; socha.linda@gmail.com; assessor@assessingoffice.com; assessorjeff@gmail.com; BNAssessing@gmail.com; supervisor@resorttownship.org; assessor@springvaletownship.org; rmoore@wawatamtownship.org; assessor@westtraversetownship.com Subject: PRE Denial List Attachments: Emmet.xlsx; 2024 Bona fide Purchaser Exception.pdf; 2024 PRE Denial FAQ.pdf Instructions to Process Michigan Department of Treasury Priripal chibi Residence Exemption Denial Lists Attached is a list of the Principal Residence Exemption (PRE) denials issued by the Michigan Department of Treasury in your county. Also attached is Frequently Asked Questions which is provided to the taxpayer with the denial notice and a bona fide purchaser exception sheet to further explain situations involving a bona fide purchaser. Upon receipt of this list of PRE denials, please complete the following instructions: 1. Assessors shall remove the PRE from the tax roll for the tax years denied and subsequent years EXCEPT in the following instances: (Valid Exceptions) o The property received or should have received a Qualified Agriculture Exemption or Qualified Forest Exemption for the tax years denied. The Michigan Department of Treasury is not denying an Agricultural Exemption or Qualified Forest Exemption and it is not reviewing the validity for these exemptions. Assessor's may have erroneously placed a PRE on these types of properties since these exemptions have similar tax savings as a PRE. Assessors shall fix the error to correctly reflect the exemption the owner should be receiving. e The parcel number listed on the denial is incorrect. o The person(s) denied did not own the property for some or for all the tax years denied. o An eligible taxpayer filed a new valid PRE Affidavit (Form 2368) with the assessor for a
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principal residence and claimed the PRE (Filed Form 2368) for the tax years denied, leave the PRE on the tax roll since she had a valid claim for the tax years denied and her claim was not denied by the Michigan Department of Treasury. e The property was sold to a bona fide purchaser. (See enclosed “bona fide purchaser ' exception” sheet for further information regarding these situations.) NOTE: An Assessor's belief that a person(s) denied the PRE by the Michigan Department of Treasury qualified for the PRE for any of the tax years denied is not an exception. An assessor erroneously classified a contiguous or adjacent parcel as anything other than residential or timber cut-over is not an exception. . Assessors shall notify the Michigan Department of Treasury and County Treasurer if any valid exception existed and provide details of any valid exception as described above for any of the parcels on the PRE denial list. . Assessors shall provide a copy of the denial list to their Local Unit Treasurer along with the assessor's noted valid exceptions. . County Treasurers shall provide a copy of the denial list to their Equalization Director along with the assessor's noted valid exceptions. . County Treasurers and Local Treasurers shall amend the tax roll in their possession to reflect the denial and shall within 30 days of the date of the denial issue a corrected tax bill for any additional taxes with interest at the rate of 1.25% per month or fraction of a month and penalties computed from the date the taxes were last payable without interest and penalty unless there was a valid exception noted by the assessor. NOTE: You are required to bill if the noted assessor exception is not one of the valid exceptions listed above. . County Treasurers and Local Treasurers shall not waive interest. There is no statutory authority for the county or local unit to waive interest resulting from these denials. . County Treasurers and Local Treasurers shall submit a Request to Bill Seller Following a PRE Denial (Form 4816), for any bona fide purchaser exceptions determined above (see enclosed “bona fide purchaser exception” sheet).
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10. Assessors, County Treasurers and County Equalization Directors shall not issue denials on the same parcels, for the same owners, and same years denied by the Michigan Department of Treasury. If you have any questions regarding your responsibilities, please contact the Principal Residence Exemption Unit at (517) 335-7487 or PRE@michigan.gov. If taxpayers have any questions, please refer them to the attached Frequently Asked Questions. They may also call the PRE Audit Call Center at (888) 909-2799. Thank you. Principal Residence Exemption Unit Michigan Department of Treasury
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011633201003 521632401018 411710302011 111321400003 EMMET EMMET EMMET EMMET EMMET Total BEAR CREEK TWP 1103 PARK AV CITY OF PETOSKEY 122 ROSEDALE AVE LITTLEFIELD TWP 7620 BASS AVE PLEASANTVIEW TWP 3900 S PLEASANTVIEW RD H
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| ANTHONY E BLUMKA & LOIS E BLUMKA 11 ROBERT J TIMYAN TRUST C/O MARK TIMYAN 51 FREDRICK E HOLLERBACK & ROBERT L HOLLERBACK STEPHEN MICHAEL KOSKUC & MICHAEL WAYNE KOSKUC 63
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49770 April 26, 2024 48439-2049 April 26, 2024 49706 April 26, 2024 49740 April 26, 2024 NONRESIDENT NOT OWNER OCCUPIED RENTAL PROPERTY NOT OWNER OCCUPIED 2024 2024 2024 2024 2023 2023 2023 2023
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Michigan Department of Treasury 2368 (Rev. 07-22) Principal Residence Exemption (PRE) Affidavit Issued under authority of Public Act 206 of 1893. Read the instructions page before completing the form. This form must be filed the assessor for the city or township where the property is located. 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 211.7 (CC). For information regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre. ASSESSOR'S DATE STAMP ) es NP Ios UV Lose | NOV 5 2025 Type or Print in blue or black ink. Part 1: Property Information Type or print legibly. Use a separate form for each property tax identification number. 1. Property tax identification number 2. Name of Local Unit (Check Township or City) 3. County 01-16-33-201-003 [x] Township [7] Cty ~~ BEAR CREEK TOWNSHIP Emmet 4. Street Address of Property (Provide a Complete Address) 1103 PARK AV 5. Name of Owner (First, Middle, Last) 6. Owner's L: Digits of Social Security Number 7. Owner's Daytime Telephone Number BLUMKA LOIS E. XXX-X 717 498 222 8. Name of Co-Owner’s (First, Middle, Last) 9. Co-Owner] ocial Security Number | 10. Co-Owner’s Daytime Telephone Number XXX-XX- 11. Date you owned and occupied the property in line 1 ..... Ze] l= 1". 7 2) Zol% P— . Mi The property in line 1above is my: 11a. [A Principal residence on Dey 11b. O Unoccupied adjoining or contiguous property that is classified residential or timber-cu! 12. List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal residence. If the property has more than one home on it, it is a multi-dwelling, used for purposes other than a principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your local assessor to determine the pecentage of the exemption the owner is allowed to claim in these situations...... 13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence 14. If yes to 13 enter the address and parcel number 15. If yes to 13, have you rescinded that principal residence exemption... 16. Do you or your spouse claim a similar exemption, credit or deduction on property located in another state?......... 17. If yes to 16 enter the address and parcel number 18. Have you or your spouse filed a tax return as a non-residence of Michigan or a resident of another state....... 19. If yes to 18, enter state PART 2: CERTIFICATION Certification: I certify under penalty of perjury that | own and occupy as a principal residence on the date stated in Line 11 and that have not claimed a substantially similar exemption/deduction/credit in property in another state, and that the information contained on this document is true and correct to the hest of my knowledge. 20. Owner's Signature i Date ; ad Sfoswlen a Jf S = 7 Date 21. Co-Owner's Signature 22. Mailing Address, if Different than Property Address above
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"A “Substantially Similar Exemption” means the Michigan principal residence exemption and the other state’s exemption statute requirements to receive the exemption are substantially similar. (i.e., it must be owned and occupied as a principal residence to receive the exemption). It does not mean a person receives a substantially similar tax savings. Levenfeld v County of Berrien, unpublished opinion per curiam of the Court of Appeals, issued January 12, 2012 (Docket No. 300358). 76. What does “claim for a similar exemption” mean? A claim for a similar exemption occurs at the time of the “filing or granting of that exemption” in the other state. 77. ls there a penalty for claiming a similar exemption in another state and in Michigan? Yes. MCL 211.7cc(3) prescribes a $500 penalty for a person who claimed a Michigan principal residence exemption and a substantially similar exemption in another state. In addition, to the $500 penalty, the owner's principal residence exemption should be denied for tax years the owner received a similar exemption in another state (up to the current and previous three years) resulting in a substantial amount of taxes and interest owed. The penalty shall be eh distributed in the same manner as interest is distributed under MCL 211.7cc(25). A married couple “may” receive a principal residence exemption in Michigan and a substantially similar exemption in another state if all the following apply: 1. The spouse claiming the principal residence exemption in Michigan is the owner of the Michigan property; 2. The spouse claiming the principal residence in Michigan occupied the Michigan property as his or her principal residence and not as a seasonal home; 3. The spouse claiming the principal residence exemption in Michigan did not also claim a substantially similar exemption in the other state;
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Michigan Department of Treasury 2742 (Rev. 08-23) Notice of Denial of Principal Residence Exemption Issued under authority of Public Act 206 of 1893 With this notice, you are notified that the Principal Residence Exemption on the property identified below h been denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures specified below. For more information regarding the Principal Residence Exemption (P please review the PRE guidelines at www.michigan.gov/pre. 1. Property tax identification number 2. Name of Local Unit (Check Township or City) | 3. County Tovnshi ) 01-16-33-201-003 Hoy" Bear Creel Emmet 4. Streetaddress of property (Provide a Complete Address) 1103 PARK AV 5. Name of Owner (First, Middle, Last) 6. Owner's Last Four Digits of Social Security Number 7. Owner's Daytime Telephone Number BLUMKA LOIS E. wooo JR NT-498- 2203 8. Name of Co-Owner (First, Middle, Last) 9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number XXX-XX- 11. Mailing address if different than property address (street or RR#, city, state, Zip code) y 2 _E. 72% St (aw York | Mew joor( 12. Your exemption was denied/adjusted for the following reason: [J a. The owner is not a Michigan resident. [os] b. The property claimed is not the owner's principal residence. | c. The person claiming the exemption is not the owner. O d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. [J e. Other; 13. Claim Denied for Calendar Year(s): 14. Percentage Adjusted to: (see instructions) DOS Ss il % [PART 2: CERTIFICATION 15. Name of the Local Assessor (Print or Type) GINS 7 eSet— 16. SignAtyre of Local Asses 17. Date te ye Re 25 . Address and Telephone Number of Local Government “SW. Dwsan BD fosle, pe wtzoe 7 19. Email Address of Assessor Svperv(s o7/<) baarereeldowmsh iphtle gov = i Shaka Homeowner's Right to Appeal
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Michigan Department of Treasury 2368 (Rev. 07-22) Principal Residence Exemption (PRE) Affidavit Issued under authority of Public Act 206 of 1893. Read the instructions page before completing the form. This form must be filed the assessor for the city or township where the property is located. 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 211.7 (CC). For information regarding the PRE, please review the PRE Guidelines at www.michigan.gov/pre. Type or Print in blue or black ink. Part 1: Property Information Type c or print legibly. Use a separate form for each property tax identification number. 1. Property tax identification number 2. Name of Local Unit (Check Township or City) 3. County 01-16-33-201-003 [] Township [7] Gly BEAR CREEK TOWNSHIP Emmet 4. Street Address of Property (Provide a Complete Address) 1103 PARK AV 5. Name of Owner (First, Middle, Last) 6. Owner's Last, we ial Security Number 7. Owner's Daytime Telephone ae BLUMKA LOIS E. XXX-XX- 271-498-3303 8. Name of Co-Owner's (First, Middle, Last) 9. Co-Owner’s L cial Security Number | 10. Co-Owner's Daytime Telephone Number XXX-XX- w._) 22 205 The property in line 1above is my: 11a. BA Principal residence Month Day Year 11b. [] Unoccupied adjoining or contiguous property that is classified residential or timber-cutover. 11. Date you owned and occupied the property in line 1 . 12. List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal residence. If the property has more than one home on it, it is a multi-dwelling, used for purposes other than a principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your local or assessor to determine the pecentage of the exemption the owner is allowed to claim in these situations...... 12. yale) (d % ’ 13. Have you or your spouse claimed a principal residence exemption for another Michigan principal residence 13. ] Yes X No 14. If yes to 13 enter the address and parcel number 15. If yes to 13, have you rescinded that principal residence exemption?............cocouiniiiniiiininie 15. J Yes 16. Do you or your spouse claim a similar exemption, credit or deduction on property located in another state?......... 16. ] Yes 17. If yes to 16 enter the address and parcel number 18. Have you or your spouse filed a tax return as a non-residence of Michigan or a resident of another state.. ; 18, Bre ED 19. If yes to 18, enter state Hy Nu spend an les in HY [fle [1 Zk | » PART 2: CERTIFICATION Certification: I certify under penalty of perjury that | own and occupy as a principal residence on the date stated in Line 11 and that have not claimed a substantially similar exemption/deduction/creditin property in another state, and that the information contained on this document is true and correct to the best of my knowledge. 20. Owner's Signafure Date / Ae Sordi 1% /. 2¢ ¥ 21. Co-Ofiner's Signature / 22. Mailing Address, if Different than Property Address above
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Michigan Department of Treasury (Rev. 04-24), Page 1 0f 3 Issued under authority of Public Act 281 of 1967, as amended. 2024 MICHIGAN Individual Income Tax Return MI-1040 Amended Return [] Return is due April 15, 2025. (Include Schedule AMD) 1. Filer's First Name M.I. | Last Name 2. Filer's Full Social Security No. (Example: 123-45-6789) LOIS E | BLUMKA If a Joint Return, Spouse's First Name M.I. | Last Name 45-6789) Home Address (Number, Street, or P.O. Box) 1103 PARK AVE City or Town State | ZIP Code 4. School PETOSKEY MI | 49770 24070 5. STATE CAMPAIGN FUND 6. FARMERS, FISHERMEN, OR SEAFARERS Check if you (and/or your spouse, if a. Filer = filing a joint return) want $3 of your taxes Check this box if 2/3 of : f : J idan a your income is from farming, to go to this fund. This will not increase opt + your tax or reduce your refund. b. 1 Spouse fishing, or seafaring. 7. 2024 FILING STATUS. Check one. 8. 2024 RESIDENCY STATUS. Check all that apply. a. J Single * If you check box "c," complete a. Resident line 3 and enter spouse's full name * If you check box "b" or b. 1] Married filing jointly below: b. ™ Nonresident* "You must sample NR. c. Married filing separately* ANTHONY BLUMKA [3 J Part-Year Resident* 9. EXEMPTIONS. NOTE: If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line Je (see instr.). a. Number of exemptions (see instructions) ga | 1 x $5600 Ya. 5600 Joo b. Number of individuals who qualify for one of the following special exemptiol blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled... 9b. x $3,300 9b. 00 ¢. Number of qualified disabled veterans... 9c. x $500 9c. 00 d. Number of Certificates of Stillbirth from MDHHS (see instructions) 9d. x $5,600 9d. 00 e. Claimed as dependent, see line 9 NOTE@bove iii, 9e. Qe. 1. Add lines 9a, 9b, 9c, 9d and Qe. Enter here and on line 15 ___.._.......ooioiiooiioeece ieee of. 5600 Joo 10. Adjusted Gross Income from your U.S. Form 7040 (568 instructions) o.com 10. 527 Joo 11. Additions from Schedule 1, line 9. Include Schedule 1 1. 00 12. Total AQANNBS 10AN 11 | oor ornocnsosssnssmssssssassmsonsessenssdsssss ia ios sss Ss SRR HBAs iss TUS 12. 527 oo 13. Subtractions from Schedule 1, line 31. Include Schedule 1 13. 00 14. Income subject to tax. Subtract line 13 from line 12. If line 13 is greater than line 12, enter "0"... 14. 527 [oo
Page 17
2024 MI-1040, Page 3 of 3
REFUND OR TAX DUE
34.
Filer's Full Social Security Number
If fine 33 is less than ling 24, subtract line 33 from ling
24, If applicable, see instructions.
Include interest
00}
and penalty
00)
YOU OWE
34.
Qo
35.
Overpayment,
if line 33 is greater than line 24, subtract line 24 from line 33...
35.
00
36.
Credit Forward. Amount of line 35 fo be credited to your 2025 estimated tax for your 2025 tax return...
36.
00
REFUND
37.
00
37.
Subtract line 36 from line 35
DIRECT DEPOSIT
Deposit your refund directly to your
financial institution! See instructions
and complete a, b and c.
a. Routing Transit Number
b. Account Number
¢. Type of Account
1 [1 Checking
2. [savings
Deceased Taxpayer.
If Filer and/or Spouse died after December 31, 2023, enter dates below.
ENTER DATE OF DEATH ONLY.
Example: 04-15-2024 {MM-DD-YYYY}
Preparer Certification.
t declare under penalty of perjury that this return is
based on alk information of which | have any knowledge.
Filer
Spouse:
Taxpayer Certification.
J declare under penalty of perjury that the information in this
return and attachments is true and complete to the best of my knowledge.
Preparer’s PTIN, FEIN or SSN
MARK LENSKI,
CPA
EK] By checking this box, | authorize Treasury to discuss my return with my preparer.
Fiter's Signature
Date
Preparer's Signature
MARK LENSKI,
CPA
Spouse's Signature
Date
Preparer's Business Name, Address and Telephone Number
APRIO ADVISORY GROUP,
LLC
350 STH AVENUE,
SUITE 4320
NEW YORK,
NY 10118
212-697-8540
Refund, credit, or zero returns, Mail your return to:
Pay amount on line 34 (see instructions). Mail your check and return to:
Michigan Department of Treasury, Lansing, Mi 48956
Michigan Department of Treasury, Lansing, Mi 48929Page 18
Department of Taxation and Finance
458001 12-03-24
NEW
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.
YORK
Resident Income Tax Return
IT-201
STATE
New York State ® New York City ® Yonkers ®¢ MCTMT
2024
3
For the full year January 1, 2024, through December 31, 2024, or fiscal year beginning
and ending _
For help completing your return, see the instructions, Form IT-201-1,
Your fast name
Mi | Your last name (for a joint return, enter spouse's name on fine balow)
Your date of birth (mmddyyyy)
Your Sociat Security number
ANTHONY
BLUMKA
Spouse's firstname
Mt | Spouse's last name
Now York State county of residence
Mailing address {see instructions) {number and street or PO Box)
Apartment number
125 SUMMIT ROAD
ORAN
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Country
School district name
xX
TUXEDO
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NY
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NY
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2
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Taxpayer's date of death {mmddyyyy}
Spouse's date of death (mmddyyyy}
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0
fet
8
0A
en
2
{2)
Number of months your spouse lived in NYC in 2024 1
>
.
.
G
Enter your 2-character special condition
=~
H Dependent information
code{s) if applicable
RE
1
<
First name
Mi
Last hame
Relationship
Social Security number
Date of birth mmddyyyy)
Fd
SS
3
~
[77]
Mm
oO
gPage 19
488004 12-03-24
If the funds for your payment (or refund) would come from {or go to) an account outside the U.S., mark an
x in this box
]
Personal savings
83a
Account type:
Personai checking
- or -
sab Routngrumper [7]
83c_
Account number
[
Page 4of4
IT-201 (2024)
62 Enter amount from line 61
62
00
[Payments and refundable credits
|
63
Empire State child credit
.00
1
64
NYS/NYC child and dependent care credit
64
00
65
NYS eamed income credit (EIC)
65
00
/
66
NYS noncustodial parent EIC
66
00
{
4
67
Real property tax credit
67
00
68
College tuition credit
68
00
4
69
NYC school tax credit (fixed amount) (also complete F on page 1}
69
.00
yu
69a
NYC school tax credit {rate reduction amount)
69a
.00
70
NYC earned income credit
79
.00
70a
This line intentionally left blank
70a
71
Other refundable credits (Form IT-201-ATT, line 18)
71
oo}
lf applicable, complete Foris) I7-2
72
Total New York State tax withheld
_
72
RY
Your roti
ne
submit
fem
73
Total New York City tax withheld
73
.00
74
Total Yonkers tax withheld
74
00] Donot
send federal Farm W-2
75
Total estimated tax payments and amount paid with Form IT-370|_75
.00
76
Total payments (add lines 63 through 75) ............
OPTION
N
[
76]
.00 ]
I Your refund, amount you owe, and account information
]
77
Amount overpaid (if line 76 is more than
line 62, subtract line 62 from line 76)
77
00
78
Amount of line 77 available for refund (subtract fine 79 from fine 77)
..
78
-00
TIP: Use this amount to check your refund status online.
78a
Amount of line 78 that you want to deposit into a NYS 529 account (Form 17-195, line 4) (also submit Form IT-195){78a
.00
78b
Total refund after NYS 529 account deposit (subtract line 78a from line 78)
78b
00
direct deposit to checking or
In paper
Mark one refund choice:
savings account (fill in line 83)
check
Refund? Direct deposit is the
3
)
easiest, fastest way to get your
79
Amount of line 77 that you want applied to your 2025
refund.
estimated tax (see instructions)
-
79
[
00]
See instructions for payment
80
Amount you owe (if line 76 is less than
line 62,
subtract line 76 from line 62). To pay by electronic
options.
funds withdrawal, mark an x in the box
[1 and fill in lines 83 and 84. If you pay by check
or money order you must complete Form IT-201-V and mail it with your return...
[
80]
00]
81
Estimated tax penalty (include this amount in line 80 or
reduce the overpayment on line 77)
8t
00]
See instructions for the proper
82
Other penalties and interest
82
00
assembly of your return.
83
Account information for direct deposit or electronic funds withdrawal
|
Business savings
-or-
Business checking
- or -
84
Electronic funds withdrawal...
Date
Amount
I
.00
Third-party
Print designee's name
Designee's phone number
Personal identification
designee? (see instr)| MARK LENSKI,
CPA
212
697 8540
number (PIN)
ves[X] No
Email.
MARK .LENSKI@APRIO.COM
03441
W Paid preparer must complete (seeirsiuctons)
W
| Krom.
Tees 03
W
Taxpayer(s) mustsign here
YW
OL SIHL NO ‘FHUNLYNDIS NVHL ¥FHLO ‘SFIMINI NILLISMANVH ONPage 20
Michigan Department of Treasury
.
.
2742 (Rev. 08-23)
Local {Oltyounship}
Notice of Denial of Principal Residence Exemption
Issued under authority of Public Act 206 of 1893
With this notice, you are notified that the Principal Residence Exemption on the property identified belo
been denied. If you have questions about the denial, you may contact your local government or follow tl}
appeal procedures specified below. For more information regarding the Principal Residence Exemption,
please review the PRE guidelines at www.michigan.gov/pre.
Type or print i in blue or black ink
bee tr—
[ PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form fore each property number.
1.
Property tax identification number
2. Name of Local Unit (Check Township or City)|
3. County
01-16-33-201-003
Ba™ Boar Creele |
emmer
4.
Street address of property (Provide a Complete Address)
1103 PARK AV
5.
Name of Owner (First, Middle, Last)
6. Owner's Last Four Digits of Social Security Number
7.
Owner's Daytime Telephone Number
BLUMKA LOIS E.
-
QL
7- 498- 3303
8.
Name of Co-Owner (First, Middle, Last)
9. Co-Own:
mber | 10. Co-Owner's Daytime Telephone Number
XXX-XX-
11.
Mailing address if different than property address (street or RR#, city, state, Zip code)
12. Your exemption was denied/adjusted for the following reason:
[J
a. The owner is not a Michigan resident.
Oa
b. The property claimed is not the owner's principal residence.
O
c. The person claiming the exemption is not the owner.
[1]
d. The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state.
[0
e. Other:
13.
Claim Denied for Calendar Year(s):
14.
Percentage Adjusted to:
(see instructions)
g
202
——
%
PART
2: CERTIFICATION
HE
Cant
Sania
:
ES
Foot
io
15. Name pf the Local Assessor
(Print or Type)
BINNS
else
a
0k
= y/o] Ty
2: 2-24
18. Address and ree
ber of Local
573 0. Dorion
0) Lode Joc 4220 23347-41311
19.
Email Address
of Assessor
Sugerasal) bore reckoning R=Y 1%
Homeowner's Right %. AppealPage 21
Asef JAI pS 1 herchy certify that T have examined the records in my office and it appears that the taxes on the within description have been paid for the five year period pregeding the date of this document. Péloskey, MI ALNNOY 13WWI SS€ od S-933¢510 SG330 40 Y3LSID3Y yy OFFICIAL SEAL Emnet Register of Deeds . Michele E Cooke 62/2392015 98:38:19 AN YL: 1173 P: 871 The Grantor: LOIS E. BLUMKA, whose address is 209 E. 72° ST., NEW YORK, NEW YORK 10021, conveys and to The Grantees: \YE. B UMK/ Lo rosa is 209 E. 72"° ST., NEW YORK, NEW YORK 10021, the following described property situated in the Township of Bear Creek, Emmet County, Michigan: — 35 WARRANTY DEED I€ | [sine sas STs Lots 8, 9, 12, the Easterly 1/2 of Lot 11 and the North 10.00 feet of Lot 13, Block 1, VILLAGE OF EDGEWATER, according to the recorded Plat thereof as recorded in Liber 4 of Plats, Page 4, Emmet County Records. » i Subject to easements, covenants and building and use restrictions of record, if any; € *and Cou for the sum of less than $100.00. This deed is exempt from Michigan Stated Transfer Taxes pursuant to MCL 207.526a and MEKRNREPEX MCL 207.5051 DATED: [frsts™ Ps oe J Pa ) pp. ; ) JOSE Blam “= ®h od 0293 - STATE OF ew bok ) COUNTY OF pips flank ) Sf od 21838: Q3A1333Y INADJ 133A 03AI1303Y 3 [7] — m EY) E 8 m [] Lg The foregoing WARRANTY DEED was acknowledged before me this 28 day, January,” © 2015, by LOIS E. BLUMKA. I ) / or Fn BEE p Rory Pull - Slate it New, York Notary Public iz fa 1 ie S oo SortCounty, a My Goffolssiofr Expirey- Actingin _Akus fad County, 4 Des ” * My Commission Expires: er : Matted ip New Yark When Recorded Return To: Send Subsequent Tax Bills To: Drafted By: Steven C. Cross GRANTEE GRANTEE Attorney at Law [oN
Page 22
TE RUT TR RTHRL BEAR CREEK TOWNSHIP "373 N. Division Road e Petoskey, MI 49770 Michiga Tax Tribu 611 West Ott PO Box 3 Lansing, MI