Carl Prince, Petitioner V County Of Oakland, Respondent
- Petitioner
- Carl Prince
- Respondent
- County Of Oakland, City Of Pontiac
Case overview
- Docket number
- 24-004183-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Order of Dismissal | Not recorded | Not recorded | 12/23/2024 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 12/23/2024 | Not recorded | Download |
| 4 | Attachments to the Answer were filed | Not recorded | Not recorded | 12/20/2024 | Not recorded | Download |
| 3 | Answer was received | Not recorded | Not recorded | 12/20/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 12/18/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 12/10/2024 | $0.00 | Download |
Documents
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Carl Prince, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004183 County Of Oakland, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This Order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 24-004183 Page 2 of 8 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: December 23, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Carl Prince, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004183 County Of Oakland, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This Order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 4
MTT Docket No. 24-004183 Page 4 of 8 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: December 23, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
Page 6
MTT Docket
Page 7
S
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Page 1
RECEIVED
DEC 13 2024
MICHIGAN 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) 277(3), 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 defauit.
Section 1: Petitioner’s Contact Information
First Name
ME
Last Name/Company Name
Carl
Prince
Mailing Address (No., Street, P.O. Box or Rural Route)
1332A Hadley St
City or Town
State
ZIP Code
Milwaukee
WI
53206-2645
Telephone Number
Fax Number
414-510-4029
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
twoprinceman@yahoo.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
i
First Name
ML
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Fax Number
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
[] No*
appealing?
*If yes, use a multiple parce! form for information regarding any contiguous parcels.Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check at that apply)
M True Cash and Taxable Value
[M Poverty Exemption
{1 Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[T} uncapping of Taxable Value
[1 tligible Manufacturing Personal Property (ESA)
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
This church property entity is 501C3 and has been tax exempt for many years. This is a
domestic nonprofit corporation since 1929. The property functions as a church, was
build as such and is operating as such. The property has been erronously classified as
commercial and has been taxed accordingly. Our church pastor is a veteran and the
church congregation was severely dissimated by the COVID-19 pandemic and attrition.
The resulted paperwork could not be completed and filed in a timely manner due to
government mandated shutdowns to stay at home. We are in a financial hardship and
borrowed money to pay the assesed delinquent taxes and must repay the loans we
borrowed. The commercial tax assessment precludes our operation as a religious
organization and hinders our ability to serve this community with religious morality and
community service.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2019 - 2023
Did you protest the assessment at a Board of Review (BOR)? [] Yes
[Mf No
if Yes, check which BOR you attended AND attach the BOR decision: [1 March
[1 duly
[1 December
if No, check the applicable reason(s):
[I Not required to attend
[| Assessment Change Notice was not received by Petitioner
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 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
Section 7: Valuation Information +use the multiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
641430352020
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:
227,450
Current Taxable Value as established by the BOR:
227,450
What do you believe is the fair market value {also known as True Cash Value)?
150,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
75,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
162,450
Section 8: Classification Information +oniy the mi bep't of Treasury may appeal this issue to the Tribunal
Parcel Identification Number:
641430352020
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
ri]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmentat
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
a
Agricultural
Commercial
[Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
Church - Nonprofit
If improved property, for what use was the property designed?
Church - NonprofitPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Boes the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? O ves [A no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [I Yes [4 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
Page 5
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Page 6
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Page 1
Wigan Department of Treasury THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: CITY OF PONTIAC PARCEL IDENTIFICATION MICHEAL R. LOHMEIER, ASSESSOR PARCEL NUMBER: 64-14-30-352-020 47450 WOODWARD AVENUE PONTIAC MI 48342-2271 PROPERTY ADDRESS: 858 W HURON ST PONTIAC, MI 48341-1532 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION ivi THE SHY Roe % Exempt As "Homeowners Principal Residence": .00% 858 W HURON ST % Exempt As "Qualified Agricultural Property": .00% PONTIAC MI 48341-1532 % Exempt As "MBT Industrial Personal": .00% - % Exempt As "MBT Commercial Personal": .00% Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: T3N, R10E, SEC 30 INDIAN VILLAGE LOTS 206 TO 210 INCL ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 201 (COMMERCIAL-IMPROVED) The change in taxable value will increase/decrease your tax bill for the 2024 PRIOR AMOUNT CN AMOUNT CAA year by approximately: $541 YEAR: 2023 YEAR 2024 CURRENT YEAR 1. TAXABLE VALUE: 192,580 202,200 9,620 2. ASSESSED VALUE: 203,860 227,450 23,590 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 203,860 227,450 23,590 5. There WAS or WAS NOT a transfer of ownership on this property in 2023: WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 2024 Inflation Rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Oakland County Equalization (248)858-0776 or (248)858-0773 equal@oakgov.com March Board of Review Appeal Information: The Board of Review will meet at the Pontiac City Hall (47450 Woodward Avenue) on Tuesday, March 5th for an Organizational Meeting from 9:00 am until 12:00 noon. Appeals will be heard: Tuesday, March 5th from 1:00 pm until 4:00 pm. Wednesday, March 6th from 9:00 am until 12:00 noon and 1:00 pm until 4:00 pm. Thursday, March 7th from 2:00 pm until 5:00 pm and 6:00 pm until 9:00 pm. Friday, March 8th from 9:00 am until 12:00 noon and 1:00 pm until 4:00 pm. To schedule an appointment IN ADVANCE for the Board of Review, please contact Oakland County Equalization Division at (248) 858-0773. The Board of Review will accept written appeals if received prior to the closing of the Board of Review. NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted.
Page 2
AFFIDAVIT OF MAILING STATE OF MICHIGAN} COUNTY OF OAKLAND} Adam Bailey, being first duly sworn, says that he enclosed in a window envelope, 2024 Real Property Assessment Change Notices, then sealed the envelopes and mailed the notices to residents in Madison Heights and Pontiac. Affiant further states that he delivered said envelope to the Michigan Metroplex Post Office in the City of Pontiac, State of Michigan on the 14% day of February, 2024. Affiant further states that he placed such amount of postage in Oakland County’s Permit #14 account that is required by postal regulations for the mail to go Presorted First Class. A Ta Adam Bailey, Oakland County Support Services Supervisor Subscribed and sworn to before me this ate day of M aren 2024. “Aine Dien Public Notary Kimberly ©. Hampten Oakland County, Michigan My Commission expires q r 14-2035
Page 3
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Print your name and address on the reverse
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COMPLETE THIS SECTION ON DELIVERY
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See Reverse for InstructionsPage 4
fox = COUNTY MICHIGAN OAKLAND COUNTY EXECUTIVE DAVID COULTER MANAGEMENT & BUDGET Equalization Division (248) 858-0740 | equal@oakgov.com Ms. Fidelia White March 4, 2024 Trustee Manager Triumph The Church & Kingdom of God in Christ PO Box 40254 Redford, MI 48240 RE: Application for Exemption of Real Estate Real Property Parcel: 64-14-30-352-020 Dear Ms. Fidelia White, "In connection with your application for exemption of the captioned subject parcel, we find no basis to grant exemption status pursuant to MCL 211.7s. Based upon the information submitted, we find that the property’s usage does not fulfill the guidelines outlined in MCL 211.7s of the Michigan General
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Page 1
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. 24-004183 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Pontiac (OAKLAND) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Terry M.I. D Last Name Schultz Firm Name (if any) Oakland County Equalization Address (No., Street, P.O. Box or Rural Route) 250 Elizabeth Lake Rd. Suite 1000 West City or Town Pontiac State Michigan ZIP Code 48341 Telephone Number 248-858-0740 Fax Number 248-975-4407 E-mail Address appeals@oakgov.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No 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.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR THIS PARCEL IS ALREADY UNDER APPEAL. PLEASE SEE DOCKET # 24-003464. THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS. PETITIONER FAILED TO DEMONSTRATE THAT IT OCCUPIED THE PROPERTY IN QUESTION AS A HOUSE OF PUBLIC WORSHIP, USED PREDOMINATELY FOR RELIGIOUS SERVICES OR FOR TEACHING THE RELIGIOUS TRUTHS AND BELIEFS OF THE SOCIETY OR AS A PARSONAGE AS OF TAX DAY 12/31/2023 AS REQUIRED PER MCL 211.7S. 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? No 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: List the date the BOR denied Petitioner’s Poverty Exemption:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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: 2024 List the date the exemption was denied: 3/04/2024 What statutory section did Petitioner request the subject property be exempt? MCL 211.7s 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: 64-14-30-352-020 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the BOR: $227,450 Current Taxable Value as established by the BOR: $202,200 What do you believe is the fair market value (also known as True Cash Value)? $454,900 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. $227,450 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. $202,200 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ TERRY D. SCHULTZ
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Carl Prince, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004183 County Of Oakland, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: December 18, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Carl Prince, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004183 County Of Oakland, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: December 18, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Page 1
RECEIVED
DEC 13 2024
MICHIGAN 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) 277(3), 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 defauit.
Section 1: Petitioner’s Contact Information
First Name
ME
Last Name/Company Name
Carl
Prince
Mailing Address (No., Street, P.O. Box or Rural Route)
1332A Hadley St
City or Town
State
ZIP Code
Milwaukee
WI
53206-2645
Telephone Number
Fax Number
414-510-4029
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
twoprinceman@yahoo.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
i
First Name
ML
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Fax Number
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
[] No*
appealing?
*If yes, use a multiple parce! form for information regarding any contiguous parcels.Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check at that apply)
M True Cash and Taxable Value
[M Poverty Exemption
{1 Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[T} uncapping of Taxable Value
[1 tligible Manufacturing Personal Property (ESA)
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
This church property entity is 501C3 and has been tax exempt for many years. This is a
domestic nonprofit corporation since 1929. The property functions as a church, was
build as such and is operating as such. The property has been erronously classified as
commercial and has been taxed accordingly. Our church pastor is a veteran and the
church congregation was severely dissimated by the COVID-19 pandemic and attrition.
The resulted paperwork could not be completed and filed in a timely manner due to
government mandated shutdowns to stay at home. We are in a financial hardship and
borrowed money to pay the assesed delinquent taxes and must repay the loans we
borrowed. The commercial tax assessment precludes our operation as a religious
organization and hinders our ability to serve this community with religious morality and
community service.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2019 - 2023
Did you protest the assessment at a Board of Review (BOR)? [] Yes
[Mf No
if Yes, check which BOR you attended AND attach the BOR decision: [1 March
[1 duly
[1 December
if No, check the applicable reason(s):
[I Not required to attend
[| Assessment Change Notice was not received by Petitioner
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 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
Section 7: Valuation Information +use the multiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
641430352020
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:
227,450
Current Taxable Value as established by the BOR:
227,450
What do you believe is the fair market value {also known as True Cash Value)?
150,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
75,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
162,450
Section 8: Classification Information +oniy the mi bep't of Treasury may appeal this issue to the Tribunal
Parcel Identification Number:
641430352020
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
ri]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmentat
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
a
Agricultural
Commercial
[Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
Church - Nonprofit
If improved property, for what use was the property designed?
Church - NonprofitPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Boes the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? O ves [A no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [I Yes [4 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
Page 5
ph
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