C. Johnson.pdf
Celeste E Johnson, Petitioner V City Of Iron Mountain, Respondent · 25-003149-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
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RECEIVED JUN 1-8 2025 LL all 3.0 MICHI GAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. 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 Celeste E. Johnson Mailing Address (No., Street, P.O. Box or Rural Route) 824 W. Dakin Street, #3 City or Town State ZIP Code Chicago IL 60613 Telephone Number (773) 259-4250 E-mail Address (do not enter unless you want MTT to send all correspondence via e-majl) Lelesteesyeldt johnson @ gmail, comm Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Firm Name (if any) 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 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [7] yes [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 1004 Woodward Avenue, Unit 205, Iron Mountain, MI 49801
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNGCR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
[J Poverty Exemption
[J Taxable Value Only (calculation)
[) Disabled Veterans Exemption
[| Uncapping of Taxable Value
[J
Eligible Manufacturing Personal Property (ESA)
{71 Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
See Exhibit A attached.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [Y] Yes
[| No
if Yes, check which BOR you attended AND attach the BOR decision: [#4 March
[] duly
{J December
If No, check the applicable reason(s):
[I] Not required to attend
[} Assessment Change Notice was not received by Petitioner
[I] 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 OrderPage 4
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcet Identification Number:
22-051-104-961-03
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
Current Taxable Value as established by the BOR:
What do you believe is the fair market value (also known as True Cash Value)?
$100,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$50,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
Oo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Ulility
(check one)
if improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition? [J Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature “required Petiti Hi Attor, SE Represefitative’s Signature: w MATE) 2, Chl AH 0] J
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EXHIBIT A REASON FOR APPEAL The subject property’s state equalized value and taxable value for the 2025 tax year are excessive based upon comparable sales of similar units within the condominium association during the 2023 and 2024 tax years and significant deferred maintenance issues within the unit. It is apparent that the assessor has not reviewed those sales and the unit’s condition in arriving at the proposed true cash value for the property. The property’s substandard condition was a primary issue when the parties negotiated the sale price for the property. A summary of those issues is as follows: ® Flooring (original carpet in terrible condition) ¢ Plumbing issues (bathroom fixtures and problems with the bathtub that must be addressed) ¢ Painting (the entire unit required new paint because of smoking stains) ® Electrical (defective light fixtures and outlets) ® Deck (rotted wood on the deck) * Repairs to dishwasher & garbage disposal ¢ Garage door receiver & opener All the above items contributed to the purchase price agreed by the parties. Petitioner has filed Form 865, “Request for Nonconsideration of True Cash Value of Normal Repair, Replacement and Maintenance Expenditures” confirming those expenditures that were necessary and that were considered by the parties when negotiating the purchase price for the subject property, and that have been required to make the unit reasonably habitable (see copy attached). As noted, there have been two recent sales of condominium units within the condominium association, including the subject property. As indicated above, the subject property, in an arm’s length transaction, was purchased for $100,000 (copy of recorded Warranty Deed attached). This was not a distressed or auction sale and, as indicated above, was duly negotiated by the parties. A second unit (Unit 101) also sold within the condominium association for $110,000 in an arm’s length transaction in 2023. A copy of the Warranty Deed is also attached confirming that sale. Again, it was not a distressed or auction sale that was duly negotiated by the parties. All units in the association have virtually identical floor plans. The deeds were recorded and
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obtained for the property at private sale and not forced or auction sale. The sale price of the subject property ($100,000) is the best evidence of the property’s true cash value and is consistent with the legislature’s statutory definition. Therefore, the Petitioner requests that the Board of Review assess the subject property’s true cash value at $100,000, the sales price for the subject property, with a corresponding state equalized value of $50,000 and taxable value of $50,000.
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Lopy Horta Depart oor Ca: S18 This form is issued under authority of Section 211.27, MCL. Filing is voluntary. REQUEST FOR NONCONSIDERATION OF TRUE CASH VALUE OF Initial Filing NORMAL REPAIR, REPLACEMENT AND MAINTENANCE EXPENDITURES - (SECTION 27 OF P.A. 206 OF 1893, AS AMENDED) [7] Supplemental Filing For Year Ending SEE INSTRUCTIONS ON REVERSE December 31,2024 Owner's Name Claim No. Celeste E. Johnson Address 824 W. Dakin Street, #3, Chicago, IL 60613 Address of Property Parcel Code No. 1004 Woodward Avenue, Unit 205, Iron Mountain, MI 49801 22-051-104-961-03 Enter Cost of: (8) OULSIA® PAINKING o.oo eee (a) 145.39 (b) Repair or replace 1. Siding 1 2. Roof 2 3. Porches 3. 4. Steps _ . 4. 5. Sidewalks _ 5. 6. Drives _ 6. TOTAL oo (b) (c) Repaint, repair or replace existing masonry. (c) (d) Replace awnings (d) (e) Add or replace gutters or downspouts; . (e) (f) Replace storm windows or door: f) (9) Insulation or weatherstripping.___. (9) (1) REWITING..... eee eee (h) 200 (i) Replace. Plumbing fixtures RS zx . Light fixtures _ (i) 1390.62 (0) (j) Replace furnace (k) Interior . Repair plaster 1 *Describe other decorating: 2. Inside painting 2. 4482.5 bathroom mirrors&light fixtures 3. Other decorating* 3. 498.59 TOTAL (k) 4981.09 (I) Replace... 1. Ceiling . 2. Wall 2 3. Floor surface 3, 6758.56 TOTAL ... (I) 6758.56 (m) Remove partitions ___. (n) Replace water heater __ (0) Replace dated interior woodwor | TOTAL EXPENDITURES FOR YEAR | 13475.66 II Expenditure which was part of a structural additio 3) I 13475.66 "HE Shaan) "la [3095
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03/18/2025 01:53 2M 2025 BOARD OF REVIEW DECISION FROM IRON MOUNTAIN CITY ASSESSOR ABBEY SIMONDSEN 501 S STEPHENSON AVE [RON MOUNTAIN, MI 49801 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 22-051-104-961-03 1004 WOODWARD AVE JOHNSON CELESTE 824 W DAKIN ST #3 CHICAGO 1L 60612 IM-4961C CONDO UNIT 205 BUILDING #2 EAGLE RIDGE CONDOMINIUMS THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 22-051-104-961-03 They have made the following determination based on the information you supplied. Board of Review Comments NO CHANGE [2025 ORIGINAL ASSESSED VALUE 72,100 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 72,100 | (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 72,100 2025 "BOARD OF REVIEW" TAXABLE VALUE 72,100 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxttib/0,4677,7-187-38254---,00.html
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STATE CF MICHIGAN Neon COUNTY D (ONZYK - CLERK/REGISTER OF DEEDS CAROL BAY GS 10:31:32 AM IMI == 009 ee HUBINAUN GUUNEY 1 tron Mt, Mi measuRers vrice § ** LDA. NR, £02 1 hereby certify that there are, , No, taxliens or titles held by the State on the lands described 1n this instrument and that there are, 9, tax liens or tities held by 7 on said iands td the tirst five years preceding the, t dey of, 20 R47 203 Bind that the taxes for said period of five years _ are paid as shown by the records of this office, DICKINSON COUNTY AATEOR 01 $ 110 we This certificate does not apply to taxes, if any new in procase of odHection, by MARCH 12, 2024 REALESTATE § 750.00 Township, City, of Vjilage collection officers, . ) RECEIPT #12160 TAKSHRTAX STRMP «21728 Rl a tr tin County. Treasurar WARRANTY DEED THIS INDENTURE, Made the 3 "day of Math 204 BETWEEN, The Robert D. Tachick Revocable Trust of August 8, 2007, as Restated, Trustee being Mary E. Tachick, of 1025 Wickman Drive, Iron Mountain, MI 49801, Party of the First Part; AND, Celeste E. Johnson, a single woman, of 824 West Dakin Street, #3, Chicago, IL 60612, Party of the Second Part. . WITNESSETH, That the said Party of the First Part, for and in consideration of the sum of One Hundred Thousand and 00/100's ($100,000.00) Dollars, to it in hand paid by the said Party of the Second Part, the receipt whereof is hereby confessed and acknowledged, does by these presents, grant, bargain, sell, remise, release, alien, confirm, convey and warrant unto the said Party of the Second Part, its heirs, successors and assigns, FOREVER, all that certain piece or parcel of land situated and being in the City of Iron Mountain, County of Dickinson and State of Michigan, described as follows, to-wit: Unit 205, Building 2, Eagle Ridge Condominiums, Dickinson County Condominium Subdivision Plan No. 101, according to the Master Deed recorded in Liber 215 Deeds, Pages 670-90, and Amendment to Master Deed recorded in Liber 222 Deeds, Pages 236-44, Dickinson County Register of Deeds, and designated as Dickinson County Condominium Subdivision Plan No. 101, together with rights in general and limited common elements, as set forth in above Master Deed and Amendment thereto and as described in Act 59 of Public Acts of 1978, as amended, RECORDED SEPARATELY HEREWITH is a certified copy of a death certificate showing that Robert Daniel Tachick, who was also known as Robert D. Tachick, died on October 1, 2023, said decedent having been, together with Mary E. Tachick, an initial Co-Trustee of the Robert D. Tachick Revocable Trust of August 8; 2007, as Restated. RECORDED SEPARATELY HEREWITH is an Amended Certificate of Trust Existence for the Robert D, Tachick Revocable Trust of August 8, 2007, as Restated. Subject, however, to the lien of any taxes/assessments not yet due and payable as provided by statute, all applicable
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Register of Deeds, and any amendments thereto, including, but not limited to, Amendment to Master Deed recorded in Liber 222 Deeds, Page 236, Dickinson County Register of Deeds, and in any other allied instrument referred to in any of the instruments aforesaid; and further subject to the rights of the co-owners of Eagle Ridge Condominiums in the general and limited common elements as set forth in the aforesaid instruments. Together with all and singular the hereditaments and appurtenances thereunto belonging or in anywise appertaining: TO HAVE AND TO HOLD the said Premises, as herein described, unto the said Party of the Second Part and to its heirs, successors and assigns, FOREVER. -And the said Party of the First Part, for itself, its heirs, successors, executors and administrators, does covenant, grant, bargain and agree to and with the said Party of the Second Part, its heirs, successors and assigns, that at the time of the delivery of these presents it is well seized of the above granted Premises in fee simple; that they are free from all encumbrances whatever, and that it will, and its heirs, successors, executors and administrators will WARRANT AND DEFEND the same against all lawful claims whatsoever. When applicable, pronouns and relative words shall be read as plural, masculine, feminine or neuter. IN WITNESS WHEREOF, The said Party of the First Part has hereunto set its hand the day and year first above written. Executed by: The Robert D. Tachick Revocable Trust of August -8,2007, as Restated: By: JNdh uy OC Behueks Mary E. Tdchick, Trustee STATE OF MICHIGAN ) y SS. COUNTY OF DICKINSON) On this ¥ _ day of Moxon . 220 2 J before me, a Notary Public in and for said County, personally appeared Mary E. Tachick, as Trustee of the Robert D. Tachick Revocable Trust of August 8, 2007, as Restated, to me known of proven to be the same person described in and who executed the within instrument in the capacity indicated above, who has acknowledged the same to be her free act and deed, done on behalf of the Robert D. Tachick Revocable Trust of August 8, 2007, as Restated. . Sara Burke, Notary Public State of Michigan, County of Dickinson : i My Commission Expires 10/07/2026 Cy 17) AR uA k [4 Acting In the County of Dickinson , Notary Public This Instrument Drafted By: Atty. R.C. Peterson Dickinson County, Michigan 127 8. Stephenson Ave.
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JANURRY B. 2023
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925.00-ST
as of date certified
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RECEIPT #10818
TRANSFERTAX
STAMP
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DICKINSON COUNTY
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WARRANTY DEED
THIS INDENTURE, Made the L{#f]
day of shisesy
2043..
BETWEEN, Marc J. Mogan, of W9453 H., Lucas Drive, Iron Mountain, MI 49801, Party of the First
Part;
AND, Theodore Sparapani and Margaret Sparapani, husband and wife, as tenants by the entirety,
of 1002 Woodward Avenue, Unit 101, Iron Mountain, MI 49801, Party of the Second Part.
WITNESSETH, That the said Party of the First Part, for and in consideration of the sum of One
Hundred Ten Thousand and 00/100's ($110,000.00) Dollars, to it in hand paid by the said Party of the Second Part,
the receipt whereof is hereby confessed and acknowledged, does by these presents, grant, bargain, sell, remise, release,
alien and confirm unto the said Party of the Second Pat, its heirs, successors and assigns, FOREVER, all that certain
piece or parcel of land situated and being in the City of Iron Mountain, County of Dickinson and State of Michigan,
described as follows, to-wit:
Unit 101, Building 1, Eagle Ridge Condominiums, Dickinson County Condominium Subdivision Plan No, 101,
according ¢o the Master Deed recorded in Liber 215 Deeds, Pages 670-90, and Amendment to Master Deed
recorded
in Liber 222 Deeds, Pages 236-44, Dickinson County Register of Deeds, and designated as Dickinson
County Condominium Subdivision Plan No. 101, together with rights in general and limited common elements,
as set forth in above Master Deed and Amendment thereto and as described in Act 59 of Public Acts of 1978,
as amended.
:
§
Subject, however, to the lien of any taxes/assessments not yet due and payable as provided by statute, all applicable
zoning laws and ordinances, all oil, gas, ore and mineral reservations and exceptions, and all other reservations, flowage
rights, covenants, restrictions, exceptions, easements, rights of way and reversions appearing of record.
Subject, also, to Eagle Ridge Condominiums By-Laws as recorded in Liber 64 Miscellaneous, Page 42, Dickinson
County Register of Deeds, and those covenants, conditions, restrictions, reservations, easements, liens for assessments,Page 13
[3 TO HAVE AND TO HOLD the said Premises, as herein described, unto the said Party of the Second Part and to its heirs, successors and assigns, FOREVER. And the said Party of the First Part, for itself, its heirs, successors, executors and administrators, does covenant, grant, bargain and agree to and with the said Party of the Second Part, its heirs, successors and assigns, that at the time of the delivery of these presents it is well seized of the above granted Premises in fee simple; that they are free from all encumbrances whatever, and that it will, and its heirs, successors, executors and administrators will WARRANT AND DEFEND the same against all lawful claims whatsoever. When applicable, pronouns and relative words shall be read as plural, masculine, feminine or neuter. IN WITNESS WHEREOF, The said Party of the First Part has hereunto set its hand the day and year first above written. . Executed by: : Marc J. Mogan state or Fide MONIIEE w= wet Le ) SS. . COUNTY OF € ) On this 2) o day of Janene ,20. 23, before me, a Notary Public in and for said County, ' personally appeared Marc J. Mogan, to me known to be the same person described in and who executed the within instrument, who has acknowledged the same to be his free act and deed, S88¥4g, Nicole Montenegro : § % Notary Public E 2 State of Florida ~ ) F Commit HH106609 rat TEST Expires 3/21/2025 WY ole MovdeinggrONotary Public This Instrument Drafted By: Atty, R.C. Peterson Lee County, Flovidlg 127 S. Stephenson Ave. ’ Iron Mountain, MI 49801 My Commission Expires: _ O03 Jzi [2025 Acting in the County of _Le2€ When Recorded Return To: Send Subsequent Tax Bills To: Tudors Margaret Spann Tito 5 Margaret Spumpund NSIT Lie oduct Kd 0 (podwdrd Queaic, Unit
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Wzleste €. Johnson 832.44 W. DORA ST #3 thicomp IL 603 Retail U.S. POSTAGE PAID FCM LG ENV KINGSFORD, MI 49802 T= JUN 08, 2025 48909 $1 77 RDC 99 ~~§2324H504800-30 Nidhigen Toi \ (buna T0. Bo 30332 Lansing, ML 13909 4890387 7IZ2 BOBO Pats BT pegged