Flynn.pdf

Dennis C Flynn Petitioner V Township Of Fork Respondent · 26-000923-TT

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GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICI 

LANSING 

HIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

APR 06 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

DENK TS 

[4 

EFL 

pv 

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

4(9 Ms RT MsmAN ST. 

City 

br Town 

| State 

ZIP Code 

BRRRYTON 

M_ 

| 49305 

Telephone Number 

23-390 

ZL F36 

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

Section 2: petitichers s Atiorac)iKUthorizea Representative’s Contact Information 

First Name 

bY 

Last Name 

Firm Name (if N 2 

iE 

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 

Parcel Identification Number: 

€93 

ool 

soo 

Property Address (No., Street) 

41 NORTH NORMAN ST - 

ZIP Code 

44365 

State 

City 

or Town 

Coun! 

BARR v 78 

K 

MEcosT »

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

PLEASE SEE 

ATTACKED 

Section 5: Jurisdictional Issues 

Did you request a poverly exemption ata Board of Review (BOR)? 

M 

Yes 

[J No 

If Yes, check which BOR you attended: [4] March 

[| July 

[H] December 

YSsEssor REQUEIEY 

WRLTTEN SOPPORTTIE MATE pTALs 

Date the BOR dgcisiory 

was issued: 

oo 

03 /I(] ert 

¥ 

Tax year(s) denied] 

dors 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Si an ature required 

Petitioner or Atforney/Authorized Representative's Signature: 

Isl 

Devas 

£. 

[4

Section 4 Attachment 

| originally spoke with one of your representatives about the income 

limit threshold ($15,650) and she suggested 

| file the petition anyway 

and ask for a reduction in taxes instead (see enclosed note fo the 

township assessor). Well, they denied my request, anyway. 

| rely on Social Security alone for my monthly income. After the 

Medicare fee has been deducted, the final monthly allotment is 

$1753.00. 

| don't live an extravagant lifestyle, but this is not enough to 

provide a basic standard of living. 

Too, the assessment value of my home went up some $18,000.00 for 

this year, and the village sewer bill rose from a monthly $64.00 to 

$99.40, a 53% increase. 

it seems to me that not only senior citizens but indeed the general 

populace are being assailed financially on all sides these days. 

There's no letup, nor does it show any signs of dissipating. 

Thank you for your time and effort, and your consideration. 

Sincerely, 

Dennis Flynn

Social Security Administration 

Benefit Verification Letter 

Date: March 12, 2026 

BNC#: 26DM968J 76547 

REF: A, DI 

A ATAMA ER TRL 

EAN AINA 

DENNIS CHRIS FLYNN 

418 N NORMAN ST 

BARRYTON MI 49305-9494 

ES = 

El 

ed A 

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= 

Fl 

157 & 

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[32 

You asked us for information from your record. The information that you requested 

is shown below. If you want anyone else to have this information, you may send 

them this letter. 

Information About Current Social Security Benefits 

Beginning December 2025, the full monthly Social Security benefit before any 

deductions is $1,956.40. 

We deduct $202.90 for medical insurance premiums each month. 

The regular monthly Social Security payment is $1,753.00. 

(We must round down to the whole dollar.) 

Social Security benefits for a given month are paid the following month. (For 

example, Social Security benefits for March are paid in April.) 

Your Social Security benefits are paid on or about the third of each month. 

Information About Past Social Security Benefits 

From December 2024 to November 2025, the full monthly Social Security benefit 

before any deductions was $1,903.20. 

We deducted $185.00 for medical insurance premiums each month. 

The regular monthly Social Security payment was $1,718.00. 

(We must round down to the whole dollar.)

26DM968J76547 

Page 2 of 2 

You are entitled to medical insurance under Medicare beginning August 2003. 

Your Medicare number is 3T88EQTHT51. You may use this number to get medical 

services while waiting for your Medicare card. 

If you have any questions, please log into Medicare.gov, or call 1-800-MEDICARE 

(1-800-633-4227). 

Date of Birth Information 

The date of birth shown on our records is June 26, 1950. 

Suspect Social Security Fraud? 

Please visit http://oig.ssa.gov/r or call the Inspector General's Fraud Hotline at 

1-800-269-0271 (TTY 1-866-501-2101). 

If You Have Questions 

Need more help? 

1. 

Visit www.ssa.gov for fast, simple and secure online service. 

2. 

Call us at 1-800-772-1213, weekdays from 8:00 am to 7:00 pm. 

If you are 

deaf or hard of hearing, call TTY 1-800-325-0778. Please mention this letter 

when you call. 

3. 

You may also call your local office at 1-855-245-0641. 

SOCIAL SECURITY 

STE A 

502 N STATE ST 

BIG RAPIDS MI 49307 

Secial Security Administration

February 17, 2026 

Dear Chris Elder, [ Assessor) 

| spoke with a representative of the Michigan Tax Tribunal in Lansing, and 

although my income exceeds the threshold of the poverty level, she 

suggested that 

| submit the completed paperwork in the hope that a 

percentage of my property taxes be forgiven. 

Thank you, 

Dennis Flynn

Social Security Administration 

Benefit Verification Letter 

Date: March 12, 2026 

BNCH#: 26MB474G72342 

REF: A, DI 

Fp 

ssp bs Ry Dbses lp pet 

fgg abn 

DENNIS CHRIS FLYNN 

418 N NORMAN ST 

BARRYTON MI 49305-9494 

You asked us for information from your record. The information that you requested 

is shown below. If you want anyone else to have this information, you may send 

them this letter. 

Information About Current Social Security Benefits 

Beginning December 2025, the full monthly Social Security benefit before any 

deductions is $1,956.40. 

We deduct $202.90 for medical insurance premiums each month. 

The regular monthly Social Security payment is $1,753.00. 

(We must round down to the whole dollar.) 

Social Security benefits for a given month are paid the following month. (For 

example, Social Security benefits for March are paid in April.) 

Your Social Security benefits are paid on or about the third of each month. 

Information About Past Social Security Benefits 

From December 2024 to November 2025, the full monthly Social Security benefit 

before any deductions was $1,903.20. 

We deducted $185.00 for medical insurance premiums each month. 

The regular monthly Social Security payment was $1,718.00. 

(We must round down to the whole dollar.) 

INDO «889A TIZINTAL 

TE09EU'ZTATL 

EL 

z

26MB474G72342 

Page 2 of 2 

You are entitled to medical insurance under Medicare beginning August 2003. 

Your Medicare number is 3T88EQ7HT51. You may use this number to get medical 

services while waiting for your Medicare card. 

If you have any questions, please log into Medicare.gov, or call 1-800-MEDICARE 

(1-800-633-4227). 

Date of Birth Information 

The date of birth shown on our records is June 26, 1950. 

Suspect Social Security Fraud? 

Please visit http://oig.ssa.gov/r or call the Inspector General's Fraud Hotline at 

1-800-269-0271 (TTY 1-866-501-2101). 

If You Have Questions 

Need more help? 

1. 

Visit www.ssa.gov for fast, simple and secure online service. 

2. 

Call us at 1-800-772-1213, weekdays from 8:00 am to 7:00 pm. 

If you are 

deaf or hard of hearing, call TTY 1-800-325-0778. Please mention this letter 

when you call. 

3. 

You may also call your local office at 1-855-245-0641. 

SOCIAL SECURITY 

STE A 

502 N STATE ST 

BIG RAPIDS MI 49307 

Sacial Security Udministration

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

FLYNN DENNIS C 

Township or City 

County 

Year of Appeal 

FORK TOWNSHIP 

MECOSTA 

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address and legal description optional) 

: 

04 893 006 000 

SEC 28 T16N RO7W VILLAGE OF BARRYTON DIXONS ADD BLK 1 LOT 3 

418 NORMAN ST 

Protested Item 

[] Assessed Value 

[J] 

Tentative 

[J Taxable Status 

[J] 

Classification 

[J 

Qualifed Agricultural 

: 

Taxable Vaiue 

(exemption) 

Property Exemption 

1. PROTEST 

OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value(Market Value) 

87,100 

2. PROTEST OF TAXABLE VALUE 

i 

Complete this section for a prtest of Taxable Value 

Reason: 

[] 

Value of Losses 

[0 

Value of Additions 

id Poverty Exemption 

[1] 

Uncapping % 

3. PROTEST 

OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with 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 agricultural property. 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Pleasé check one of the following) 

[0 

Agricultural 

“OO 

Industrial 

Timber Cutover 

[J Utility (Personal Property Only) 

0 commercial 

[J Residential 

[Developmental 

4. PROTEST 

OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. 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 exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption.

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

MBOR/26/10 

04 893 006 000 

Ales: BYALVE 

The Board of Review must state the reason for its action below. 

O 

Denied 

O 

Assessed Value Changed From: 

[ 

87,100 

ro: 

[ 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [JYyes 

[] No 

Member: 

[] YES 

[] 

NO 

Member: 

[] YEs 

[] No 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[] 

Tentative Taxable Value Changed From: 

50,459 

To: 

(See attached L-4035A) 

Record of Vote - Board or three member committee of board. 

i 

st 

Chairperson: } 

Yes 

[] 

no AE 

Member: El ves 

[J 

ng 

EF 

Member [d ves 

[] nod 

Inflials 

initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Denied 

O 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J YES 

[J NO_____ 

Member: 

[J Yes 

[J No____ 

Member: 

[J] ves 

[J no_____ 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing 

MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

No ____ 

Member: 

[] Yes 

[J No__

L-4035a 

Parcel No. 04893006000 

Petition No. _MBOR/26/10 

Michigan Department of Treasury 

3128 (Rev. 12-25) 

2026 Taxable Value Calculations Worksheet 

This form is Issued under authority of PA 206 of 1893. Filing is mandatory. 

This form must be completed by the Board of Review (BOR) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

SECTION 1 To be complete if the BOR changes Assessed Value. 

By Assessor 

By BOR 

2026 ASSESSEA VAIUE ....c.oovioiiiiiiiire critters = 

87,100 

87,100 

2026 Tentative SEV 

= 

87,100 

X 

1.000 

i 

2026 Assessed Value 

2026 Tentative Equalization Factor 

2026 Tentative SEV = 

87,100 

By BOR 

SECTION 2 

To be completed if the BOR changes the losses or additions to be used in 

the Capped Value formula or grants a poverty exemption. 

By Assessor 

By BOR 

2025 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor."}........c.......... = 

49,133 

49,133 

AMOUNT Of LOSSES Leicester 

sect esee sae eee sae teeesree ares = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

Amount of Additions .... 

0 

0 

{See pages 6-11 of STC Bulletin # 3 of 1995 for formulas.) 

IMPORTANT: See STC Bulletin No. 3 of 1997 for change to formula for Replacement Construction. 

2026 Capped Value 

~~ 

= 

49133 

- 

0 

yX_ 

1.027 

+ 

0 

2025 Taxable Value 

{osses 

IRM 

Additions 

2026 Capped Value 

= 

50.459 

By BOR 

SECTION 3 To be complete if the BOR changes the uncapping percentage. 

By Assessor 

By BOR 

UNCAPPING PEICENE .......ooimiiiiei icici reesei screenees seers sence sans = 

2026 Tentative Taxable Value is the lesser of the 2026 Capped Value or the 2026 Tentative SEV, unless there has been a 

transfer of ownership. If there has been a transfer of ownership, the taxable value is equal to the SEV.

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board 

of Review 

L.-4035 

This form is issued under the authority of P.A. 206 of 1883, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

FLYNN DENNIS C 

Township or City 

County 

Year of Appeal 

FORK TOWNSHIP 

MECOSTA 

Petitioner's Name (if Other than Owner. Please Print or Type) 

The undersigned protests the assessed value and/or the tentative taxable vaiue and/or the property classification andfor the qualified agricultural property exemption of 

the following described property: 

Property Identified {Parcel code required. Property address and legal description optional) 

: 

04 893 006 000 

SEC 28 T16N RO7W VILLAGE OF BARRYTON DIXONS ADD BLK 1L.OT 3 

418 NORMAN ST 

Protested item 

[1 Assessed Value 

[0 

Tentative 

[J Taxable Status 

[7] 

Classification 

. 

Taxable Value 

(exemption) 

[0 

Qualifed Agricultural 

Property Exemption 

property forms. 

Assessed Value 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

Owner's Estimate of True Cash Value(Market Value) 

Complete this section for a prtest of Taxable Value 

Reason: 

[1 

Value of Losses 

{0 value 

of Additions 

RO 

SIF 

Je] 

Complete this section for a request to chan, 

i Poverty Exemption 

[1 

Uncapping % 

ge the classification. The Board of Review must make their decision regarding classification in accordance with 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 agricultural property. 

Classification of property on this year’s assessment roll: 

401 

Classification should be: (Please check one of the following) 

O 

Agricultural 

“[ industrial 

[Timber Cutover 

[Od utility (Personal Property Only) 

[0 

commercial 

[J Residential 

[Ipevelopmentat 

(E 

) 

2R 

Gl 

FIED 

AGRI 

2] 

: 

. 

the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. 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 exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested} 

State reason(s) for protest of assessed value and/or the tentative taxable value andfor taxable status and/or classification and/or qualified agricultural property exemption.

Retail 

B 

Uo. TUS TARGET 

CM 

ca WEE 

woo 

$1.07 

RDC 99 

$2324P502296-01

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