05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.9b9f1d2b-393e-4dee-a63f-e01eec8ccaa7.pdf
Tory Sheffer, Petitioner V Township Of Brighton, Respondent · 25-002809-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-002809 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Brighton (LIVINGSTON) First Name Stacy M.I. A Last Name/Company Name/Unit of Government Kaliszewski Mailing Address (No., Street, P.O. Box or Rural Route) 4363 Buno Rd City or Town Brighton State Michigan ZIP Code 48114 Telephone Number 810-229-0558 Fax Number 810-229-1778 E-mail Address assessor@brightontwp.com Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name STACY M.I. A Last Name KALISZEWSKI Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 4363 BUNO RD City or Town BRIGHTON State Michigan ZIP Code 48114 Telephone Number 810-229-0558 Fax Number 810-229-1778 E-mail Address ASSESSOR@BRIGHTONTWP.COM Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The petitioner did not appear before the 2025 March Board of Review, therefore the Michigan Tax Tribunal does not have jurisdiction to hear a valuation appeal for tax year 2025. MCL 205.735a (3) states: Except as otherwise provided in this section or by law, for an assessment dispute as to the valuation or exemption of property, the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute under subsection (6). Petitioner states on their petition that they did not appeal to the March Board of Review, and that they did not recieve the Assessment Change Notice; however, that is beleived to be untrue as the assessor spoke to the petitioner on 4/2/25 and notified the owner they must have appealed to the March BOR in order to appeal to the Michigan Tax Tribunal. The owner stated they still wanted to file an appeal, so the assessor gave them the MTT website information. The assessor went over the record card with the petitioner and some items were take to the 2025 July BOR for corrections of a measurement/calculation error. This petition was filed prior to the July BOR occurence. Brighton Township requests this case be dismissed based on the fact that the petitioner did not first appeal to the 2025 March Board of Review. 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)? No If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR List the date the BOR denied Petitioner’s 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 the BOR? If Yes, check which BOR Petitioner attended: 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: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 4712-21-400-040 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 478,000 (WAS LATER REDUCED TO 449,643 BY JBOR) Current Taxable Value as established by the BOR: 478,000 (WAS LATER REDUCED TO 449,643 BY JBOR) What do you believe is the fair market value (also known as True Cash Value)? 899,300 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 449,650 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Stacy A. Kaliszewski