scpetition_valuation.pdf
Ryan Everett Petitioner V Township Of Plainfield Respondent · 26-002908-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Individual First Name M.I. Last Name Ryan Everett Mailing Address (No., Street, P.O. Box or Rural Route) 1819 Kalama Avenue City or Town State ZIP Code Royal Oak Michigan 48067 Telephone Number 5178192323 E-mail Address reverett@bdo.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name M.I. Last Name Ryan Everett Firm Name (if any) BDO USA, P.C. Address (No., Street, P.O. Box or Rural Route) 2600 West Big Beaver Suite 600 City or Town State ZIP Code Troy Michigan 48084 Telephone Number 517-819-2323 E-mail Address reverett@bdo.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 7993 Campbell Avenue 1 of 4
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR City or Town County State ZIP Code Hale Iosco Michigan 48739 Taxing Authority (City or Township) Township Of Plainfield (IOSCO) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value Please Explain the Reason for this Appeal: Background: My wife and I have owned this property personally since September 12, 2022. Note that our property was properly uncapped for the 2023 tax year following the purchase (2023 assessment notice attached). On June 30, 2025, we transferred the property by quit claim deed into 7993 Campbell LLC that we use strictly for Trust and Estate planning as well as liability purposes, with the intent of the property ultimately going to our children. Importantly: • My wife and I remain the only individuals with ownership and control • The LLC is wholly owned by our revocable living trust • We are the grantors, trustees, and beneficiaries of that trust • We retain full power to amend or revoke the trust at any time There was no sale, no change in beneficial ownership, and no transfer to any third party. The transfer was solely a change in the legal holding structure. Despite this, the 2026 assessment reflects that the property’s taxable value was uncapped due to a “transfer of ownership.” Basis for Request: We believe this uncapping was applied in error because Michigan law provides an exemption when ownership remains proportionally identical and under common control. Under MCL 211.27a(7)(l), a transfer of ownership does not occur when property is transferred to a legal entity if the ownership interests in that entity are identical to the ownership interests in the property immediately before the transfer. In Our Situation: • Before the transfer: my wife and I owned the property directly as individuals. • After the transfer: we continue to own and control the property entirely through our revocable trust and wholly owned LLC. • Ownership proportions remained identical before and after the transfer. Because our revocable living trust is fully amendable and revocable by us at any time, we maintain complete ownership and control both legally and beneficially. The transfer did not change who owns the property in any substantive sense. The transfer did not involve any conveyance to a third party and was undertaken solely for internal estate planning and liability protection purposes. Michigan Tax Tribunal decisions recognize that such internal restructuring does not constitute a transfer of ownership when proportional ownership remains unchanged. Additionally, prior to recording the deed, our attorney, Darren T. Grow, Attorney at Law, PLLC (248.548.5224), contacted the township assessor’s office to confirm whether a transfer into a wholly owned entity for estate planning purposes would trigger uncapping and was advised that it would not. Request: We respectfully request that the Board: 1.) Review the documentation attached 2.) Determine that no transfer of ownership occurred under MCL 211.27a(7)(1) 2 of 4
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 3.) Restore the property’s taxable value to its capped level prior to the transfer, plus the 2026 inflation rate multiplier of 2.7%, resulting in a taxable value of $80,380. We understand that this issue can be technical, and we appreciate your time and consideration in reviewing the facts of our situation. I apologize for not being there in person, however, I sit on my local Board of Review for the City of Royal Oak and our sessions were unfortunately at the exact same time as the Plainfield Township hearings. Attachments Provided: To assist the Board’s review, we are including the following documents: 1.) Current Assessment Notice showing uncapping 2.) 2023 assessment showing the original uncapping at the time of our purchase 3.) Living Trust Extract – Confirms our trust is for the benefit of our children and confirms our ability to make any adjustments or modifications to our trust or our assets at any time. 4.) Certificate of Trust Existence and Authority – Confirms our Trust is revocable and that we are grantors, trustees, and beneficiaries 5.) Recorded Quit Claim Deed transferring the property (6/30/2025) – Transfers our property in to 7993 Campbell LLC 6.) Assignment of Membership Interest of 7993 Campbell LLC – Confirms our continued control of the property / underlying LLC after assigning 7993 Campbell LLC to our Trust 7.) Property Transfer Affidavit – Claiming exemption for transfer between commonly controlled entities under MCL 211.27(a)(7)(l). Please let us know if any additional information would be helpful. Because we are unable to attend the hearing in person due to service obligations on another local Board of Review occurring at the same time, we respectfully request that the Board consider this petition based on the written record and documentation provided. Thank you for your service to the community and for your consideration of this request. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 073-K10-000-116-00 3 of 4
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 106500 Current Taxable Value as established by the Board of Review: 106500 What do you believe is the fair market value? 213000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 0 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 52200 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Ryan D. Everett Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No 4 of 4