Thornton.pdf

Parker A Thornton Petitioner V Township Of Owosso Respondent · 26-000853-TT

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RECEIVED 

MAR 26 2025 

MICHIGAN Tax 

STATE OF MICHIGAN 

TRIBUNAL 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

. 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

Review Decision or other notice) with this petition, if applicable. 

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Parilcer 

A 

Thor aton 

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

57! 

Day 

Rd. 

City or Town 

State 

ZIP Code 

eee 

G86) 

13-5597 

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

Parkera Th opa+on 

Yer ese, com 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

Mi. 

Last Name 

I 

Pro 

Per 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Tetephone Number 

Emall Address (do not enter unless you want MTT 1o send all correspondence via email} 

Section 8: Subject Property Information use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

if you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

1 ves 

Nox 

| 

**if No, you must file separate appeals for each parcel 

Property Address (No., Street) 

67/ 

Cit: 

Ti 

County 

ity 

or 

Town 

OWOSSO 

0 

State 

ZIP Code 

Shiawassee 

Mr

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing heck 

ail that apply} 

[A True Cash and Taxable Value 

0 Taxable Value Only (calculation) 

[vl] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

.ray year: 2026 

- siate E quatized vale <Sevk 2 7/800 

~Toyable valet 207890 

- Please 

see 

arached 

letter for 

{ar twelr 

EY Plonadion. 

Section 8: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? L) Yes 

 B{) No 

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

LJ July 

L] December 

if No, please check the applicable reason(s); 

[] 

Not required to attend 

[H] Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

XK Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain:

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Inform ation suse the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

006 

-4l 

~oft 

- 666 

Classification of Property: 

Real [J 

Personal [J {check one) 

Agricultural (J 

Commercial J 

Industrial 0 

Residential i 

Timber-Cutover 

J 

Developmental 0 

Utility O {check one) 

Assessed Value {also known as State Equalized Value) established 

Taxable Value established by the Board of Review: 

value by .8) 

L06,600 

by the Board of Review: 

A 17 ,§ 60 

7 / epn.oO 

What do you believe is the fair market value (also known as true cash value}? 

Hos p00 

What do you believe is the assessed value? (multiply true cash 

What do you belleve is the taxable value? (cannot exceed 

assessed value) 

Qe6,806 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

Issue? 

A 

ves 

[] 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of 

$1,000.00 

If your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value In contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

If the property is NOT residential property (see MCL 205,762} and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispule is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

S ig nature *Required 

Petilioner 

or Attorngy/Authorized Reprasentative’s Signature: 

— 

Jo 

aa 

3-23-26 

7 

Cc! OWesso TowashiP PssessorS 

Office

Parker Thornton 

571 Day Rd 

. Owosso, MI 48867 

(989) 413-5647 

parkerathornton @ yahoo.com 

March 14, 2026 

Michigan Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, M1 48809 

Subject: Property Tax Appeal — 2026 Valuation and Uncapping 

To Whom 

It May Concern, 

| am submitting this letter in support of my Property Tax Appeal Petition regarding the 2026 assessment 

of my property located at 571 Day Rd, Owosso, Michigan. 

| am appealing both the State Equalized Value (SEV) and Taxable Value, which are currently listed as 

$217,800. 

| believe these values are overstated in relation to the recent purchase price of my home. 

The property was purchased for $400,000 in an open and competitive market, which reflects its true 

cash value. Based on Michigan property tax guidelines, the SEV should be approximately 50% of the 

market value, or $200,000. The current assessment exceeds this amount and does not appear to 

accurately reflect the true market value of the property. 

In addition, 

| was unable to exercise my right to appeal at the local Board of Review due to delayed 

notice. 

| did not receive the Notice of Assessment until March 11, 20286, after the Board of Review had 

already met on March 9 and March 10. This delay prevented me from filing a timely protest at the local 

level. 

| made multiple attempts to contact the assessor's office prior to and after receiving the notice. 

| called 

on March 11, 2026, at approximately 2:00 PM and again on March 12, 2026, at approximately 3:21 PM, 

but was unable to reach anyone. 

| later received a return call on March 13, 2026, at approximately 9:51 

AM from Michael Fowler; however, 

| was not provided with a clear explanation as to how the assessed 

values were determined. 

Given the discrepancy between the assessed value and the verified purchase price, along with the 

inability to appeal due to late notice, 

| respectfully request that the Michigan Tax Tribunal review and 

adjust the SEV and Taxable Value to more accurately reflect the property's true market value. 

Thank you for your time and consideration. 

Sincerely,

tenga UEPAITIBNT Of freasury, 

ta 

THIS 

IS NOT A TAX BILL 

- 

L-4400 

) Notice of Assessment, Taxable Valuation, and Property Classification 

ar 

; . or Is issued under {he authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34¢, as amended, Thisis a model assessment notice fo be used by the local assessor, 

MICHAEL DOWLER 

PARCEL IDENTIFICATION 

OWOSSO TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

006-46-011-000 

410 S DELANEY RD 

PROPERTY ADDRESS: 

OWOSSO, Mi 48867 

571 DAY RD 

' 

OWOSSO, MI 48867 

SCHOOL DISTRICT CODE: 

78110 

OWNER'S NAME & ADDRESS/PERSON 

: 

RE 

RSON 

NAMED ON ASSESSMENT ROLL. 

EXEMPTIONS 

47 

% Exempt As "Homeowners Principal Residence": 

100.00% 

LEErEOLCAAUTONAS-DIGIT 48867 

113 

P1 

BEE 

% Exempt As "Qualified Agricultural Property™: 

.00% 

575 Dag 

mor KER 

& HALEY 

% Exempt As "MBT Industrial Personal; 

00% 

HE Sat A 

% Exempt As "MBT Commercial Personal 

00% 

| 

Pg ghey 

IHL 

LUTHUHIE 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

[0 Yes 

No 

Exempt As "Qualified Forest Property™ 

0 Yes 

No 

Exempt As "Development Property": 

[I Yes 

No 

LEGAL DESCRIPTION: 

DRUID ACRES 

- OWOSSO TWP. LOT 11. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS; 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will indrease/Secreas; 

your tax bi 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

N 

TENTATIVE AMOUNT 

for the 2026 

year by approximately: $1029 7 

YEAR: 

905 

YEAR: 

2026 

PANE 

1. TAXABLE VALUE: 

181,146 

217,800 

36,654 

2. ASSESSED VALUE: 

 mur{ipvt jesseists VAL 89 2 = Jy Fer 

184,600 | 

or7.800 

33,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

MoT 14%si00 

4. STATE EQUALIZED VALUE (SEV): 

WALT) 

L, Yo 

aud 

184,600 

217,800 

33,200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X]Yes [No 

6. Assessor Change Reason(s): 

VATA 

x imag 

OF Hog go 

Market Adjustment 

‘ 

The 20286 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Addrass: 

MICHAEL DOWLER 

(989) 720-5234 

ASSESSOR@OWOSSOCHARTERTOWNSHIP.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

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