Record Finder / 24-004044-TT
Michigan
Equity Trust Co Custodian Fbo Brian Rockwell Ira, Petitioner V Township Of Blackman, Respondent
- Petitioner
- Equity Trust Co Custodian Fbo Brian Rockwell Ira
- Respondent
- Township Of Blackman
Case overview
- Docket number
- 24-004044-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Jackson
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Consent Judgment | Not recorded | Not recorded | 03/27/2025 | Not recorded | Download |
| 10 | Granted | Not recorded | 9 | 03/27/2025 | Not recorded | Download |
| 9 | A Stipulation has been received. | Not recorded | Not recorded | 03/20/2025 | $25.00 | Download |
| 8 | Answer was received | RESP | Not recorded | 01/08/2025 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 01/14/2025 | Not recorded | Download |
| 6 | Notice of Docket Number SC | Not recorded | Not recorded | 12/18/2024 | Not recorded | Download |
| 5 | A petition was received. | PET | Not recorded | 12/05/2024 | $125.00 | Download |
| 4 | Denied | Not recorded | 2 | 11/25/2024 | Not recorded | Download |
| 3 | Order Denying Joint Stip. for Entry of C.J. | Not recorded | 2 | 11/25/2024 | Not recorded | Download |
| 2 | A Stipulation has been received. | Not recorded | Not recorded | 11/14/2024 | $0.00 | Download |
| 1 | Order Severing | Not recorded | Not recorded | 10/31/2024 | Not recorded | Download |
Documents
24-004044 Consent Judgment.pdfRead complete document text →
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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 Equity Trust Co, MICHIGAN TAX TRIBUNAL Custodian FBO Brian Rockwell IRA Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-004044 Blackman Township, Presiding Judge Respondent. Marcus L. Abood ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 24-004044 Page 2 of 2 December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By Entered: March 27, 2025 sy 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 provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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24-004043 -$25.00 24-004044 -$25.00 RECEI oo TranInfozGé0h D5OBETE-1 03/24/25 VED ey Chk: 2007738 fmt: $50.00 10: ETC CUST BRIAN ROCKUELL 24-004043 -$25.00 24-004044 -$25.00 MAR 2 6 2025 MICiGuN TAX TRIB UNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Equity Trust Co Custodian FBO Brian Rockwell | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004043 Blackman Charter Township Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Jackson County. 2. Parcel Number; 38-000-08-15-204-011-01 ] (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2024 71,450 41,217 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 142,900 71,450 14,917 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Adiusted per Judgment in-MTT #23 003248 H AE
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GRETCHEN WHITMER GOVERNOR Equity Trust Co Custodian FBO Brian Rockwell STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA LANSING ’ v Petitioner(s) Blackman Charter Township Respondent(s) DIRECTOR MICHIGAN TAX TRIBUNAL MTT Docket No. 24-004044 STIPULATION FOR ENTRY OF CONSENT JUDGMENT 1. The subject property is in Jackson (VALUATION) County. 2. Parcel Number; 38-000-08-33-115-017-00 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) Taxable Value (TV) 2024 49,950 33,062 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV Tv 2024 99,900 49,950 15,499 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Adjusted perJudgment in-MTT-#23-003250
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MTT Docket No. 24-004044 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature o i KX 2 Representative or, if none, Petitioner: Printed Name: Brian Rockwell Date: 3 ig Y-248 Signature of Respondent's authorized representative: 0 Printed Name: Eric C. White, P53527 Date: 3.18.25
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Fep Sbety in View Do. Aoi [77% ©. METROPLEM MT agg TnekSon ML ¥izod 20 tas 2025 ps 1 4 Mi we 194) TAY Ta Gunso £ 0, 80% 30232 Lansing Mech #8909 TEEREE LE ER ET IAT A Ar
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24-004043 -$25.00 24-004044 -$25.00 RECEI oo TranInfozGé0h D5OBETE-1 03/24/25 VED ey Chk: 2007738 fmt: $50.00 10: ETC CUST BRIAN ROCKUELL 24-004043 -$25.00 24-004044 -$25.00 MAR 2 6 2025 MICiGuN TAX TRIB UNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Equity Trust Co Custodian FBO Brian Rockwell | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004043 Blackman Charter Township Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Jackson County. 2. Parcel Number; 38-000-08-15-204-011-01 ] (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2024 71,450 41,217 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 142,900 71,450 14,917 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Adiusted per Judgment in-MTT #23 003248 H AE
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GRETCHEN WHITMER GOVERNOR Equity Trust Co Custodian FBO Brian Rockwell STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA LANSING ’ v Petitioner(s) Blackman Charter Township Respondent(s) DIRECTOR MICHIGAN TAX TRIBUNAL MTT Docket No. 24-004044 STIPULATION FOR ENTRY OF CONSENT JUDGMENT 1. The subject property is in Jackson (VALUATION) County. 2. Parcel Number; 38-000-08-33-115-017-00 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) Taxable Value (TV) 2024 49,950 33,062 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV Tv 2024 99,900 49,950 15,499 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Adjusted perJudgment in-MTT-#23-003250
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MTT Docket No. 24-004044 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature o i KX 2 Representative or, if none, Petitioner: Printed Name: Brian Rockwell Date: 3 ig Y-248 Signature of Respondent's authorized representative: 0 Printed Name: Eric C. White, P53527 Date: 3.18.25
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Fep Sbety in View Do. Aoi [77% ©. METROPLEM MT agg TnekSon ML ¥izod 20 tas 2025 ps 1 4 Mi we 194) TAY Ta Gunso £ 0, 80% 30232 Lansing Mech #8909 TEEREE LE ER ET IAT A Ar
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Bric C. White 1000 Laurence Avenue eric@whiteandhotchkiss.com Jackson, Michigan 49202 Kenneth R. Hotchkiss Telephone 517.784.6250 Len @whiteandhotchkiss.com Facsimile 517.784.6011 Michael K. Falahee White, Hotchkiss & Falahee, PLLC michael @whiteandhotchkiss.com Attorneys at Law RE C EIVE D Matthew D. Hotchkiss matt@whiteandhotchkiss.com JAN 1 4 2025 MICHIGAN TAX TRIBUNAL January 7, 2025 Michigan Tax Tribunal Ottawa State Office Building P.O. Box 30232 611 W. Ottawa Street Lansing, Michigan 48913 Re: Equity Trust Co Custodian, FBO Brian Rockwell IRA v Blackman Charter Township MTT Docket No.: 24-004044 Dear Sir/Madam: Please find enclosed Property Tax Appeal Answer Form and Proof of Service in the above captioned matter. Please file in accord with your usual manner. In the meantime, if you have any questions or concerns, please do not hesitate to contact me. Sincerely, White & Hotchkiss, PLLC Eric C. White ECW:mrg
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. ' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24:004044 Section 1: Respondent’s Contact Information First Name: ML: Last Name/Company Name/fUnit of Government: Blackman Charter Township Home Address (No., Street, PO. Box ar Rural Route): County: 1990 W. Parnall Road Jackson City or Town: State: ZIP Code Jackson MI 49201 Fax Number. Telephone Number: 517-788-4345 E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent's Attorney/Authorized Representative’s Contact Information ML: First Name: t.ast Name: Eric C. White rm \White & Hotchkiss, PLLC Address (No., Street, P.0. Box or Rural Route}: 1000 Laurence Avenue City or Town: State: ZiP Code: Jackson MI 49202 Telephone Number: Fax Number: 517-784-6250 517-784-6011 E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? 0 Yes [A No Are the parcels listed by Petitioner contiguous or adjoining? O ves [J nNo [A NotApplicable If not, ist which parcels adjoin one another,
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' STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The Tribunal settled the 2023 appeal (23-003250) but severed 2024 to correct that year to 5% above the 2023 taxable value as determined by the Tribunal. The proper assessed value should be $15,499.00 to comply with the order in 23-003250. 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)? L] Yes [™. Ifyes, check which BOR Petitioner attended: [] starch [J wuly [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [MI] Yes wi) No *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? [i] Yes [mm] No if yes, cite the Boards authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mn] Yes [Wi] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? ves [No If so, what is the issue date?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes Od No If Yes, check which BOR Petitioner attended: [] March [1 July [J pecember 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 ata BOR? [] Yes [No If Yes, check which BOR Petitioner attended: [1 March [J July [J December 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: Real Personal (check one) Oo Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 38-000-08-33-115-017-00 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: 49,950 Current Taxable Value as established by the BOR: 33,062 What do you believe is the fair market value (also known as True Cash Value)? 99,900 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 49,950 Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 15,499
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STATE OF MICHIGAN “fe GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I.
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SC-Notice_of_Filing_of_Answer.2025-01-14_14-25-31.0000.pdfRead complete document text →
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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 Equity Trust Co Custodian FBO Brian Rockwell IRA, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004044 Township Of Blackman, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information.
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MTT Docket No. 24-004044 Page 2 of 6 If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: January 14, 2025 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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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 Equity Trust Co Custodian FBO Brian Rockwell IRA, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004044 Township Of Blackman, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and
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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 Equity Trust Co Custodian FBO Brian Rockwell IRA, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004044 Township Of Blackman, 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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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 Equity Trust Co Custodian FBO Brian Rockwell IRA, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004044 Township Of Blackman, 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 11 704
December 4, 2024
MICHIGAN TAX TRIBUNAL
Michigan Tax Tribunal
PO Box 30232
Lansing, MI 48909
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Dear Tax Tribunal:
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Enclosed is a check in the amount of $250 payable to the State of Michigan which
cover the filing fees for enclosed petitions with docket no. 24-004043 and 24-004044.Page 2
fs” MTT Docke+ Mo. 24-0040 GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY Al >A GOVERNOR LANSING 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 default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Equity Trust Co Custodian, FBO Brian Rockwell IRA Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 1778 City or Town State ZIP Code Jackson Mi 49204 Telephone Number Fax Number 517-812-2103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name C Jan Markowski Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number 517-206-5015 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? parcelsareyou | [[] vest [yf] 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.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
all that appty)
{1 True Cash and Taxable Value
0 Poverty Exemption
[ Taxable Value Only (calculation)
[J Disabled Veterans Exemption
7] Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[J 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
Taxable value was increased based on the 2023 original value and not by the taxable
value established by the Michigan Tax Tribunal in Docket No. 23-003250. Taxable
value should have been calculated by multiplying the 2023 revised taxable value of
$14,761 by 1.05 equals $15,499.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [| Yes
[vi] No
if Yes, check which BOR you attended AND attach the BOR decision: [I] March
[8] July
[8] December
if No, check the applicable reason(s):
[| Not required to attend
[| Assessment Change Notice was not received by Petitioner
O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[I] Appealing within 35 days of State Tax Commission Order
[I] Appealing within 35 days of receipt of Notice of UncappingPage 4
Fomor
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.
Parcel Identification Number:
38-000-08-33-115-017-00
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
re
Timber-Cutover
Developmental
Utility
(check one)
i
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
49,950
Current Taxable Value as established by the BOR:
33,062
What do yout believe is the fair market value (also known as True Cash Value)?
99,900
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
49,950
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
15,499
Section 8: Classification Information ony the Mi Dept of Treasury may appeat this issue to the Tribuna*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
OJ
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you belleve 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?
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 50% as of the date of the filing of this petition? [J Yes [A no Are
Page 6
0D
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RECEIVED NOV 1.82024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Equity Trust Co Custodian, FBO Brian Rockwell IRA | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004044 Blackman Township Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Jackson County. 2. Parcel Number; 38-000-08-33-115-017-00 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2024 49,950 33,062 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 99,900 49,950 15,499 5. if the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) See-MTT Docket #23.003250
Page 2
MTT Docket No. 24-004044 . Page2of2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) horized Representative or, if none, Petitioner: pea. Printed Name: Brian Rockwell Date: AL=13-244 Signature of Respondent's authorized representative: Vest D eb Printed Name: Arnold Dolman, Blackman Township Assessor Date: [13 24
Page 3
CERTIFIED MAIL. . .quddient, FIRST-CLASS MA PLEX MI : = Fad IM! © BLACKMAN CHARTER TOWNSHIP 1990 WEST PARNALL RD. JACKSON, MI 49201-8612 7014 0150 OOOO 2979 k553 MICHIGAN TAX TRIBUNAL P.O. BOX 30232 LANSING MI 48909 THE pe hidden jin
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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 Equity Trust Co Custodian, MICHIGAN TAX TRIBUNAL FBO Brian Rockwell IRA SMALL CLAIMS DIVISION Petitioner, v MTT Docket No. 24-004044 Blackman Township, Presiding Judge Respondent. Marcus L. Abood ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT On October 31, 2024, the above captioned case was severed from the Final Opinion and Judgment for the case in Docket No. 23-003250 for tax year 2023. As ordered by the Tribunal, Petitioner shall file a petition pertaining to the 2024 tax year within 21 days from the October 31, 2024 Order. The Tribunal has reviewed the case file, and the stipulation submitted on November 14, 2024, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition (with required filing fee) and answer.1 No petition or answer has been filed in this case. As a result, the stipulation cannot be entered at this time and must be denied. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that Petitioner shall file a Petition within 14 days of entry of this Order. IT IS FURTHER ORDERED that Respondent shall file an Answer within 14 days of entry of Petitioner’s filed Petition. IT IS FURTHER ORDERED that because there is no Stipulation pending before the Tribunal, a stipulation, with the appropriate filing fee is required for any future settlement. By Entered: November 25, 2024 sy 1 See TTR 249 and 281.
Page 2
MTT Docket No. 24-004044 Page 2 of 2 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 provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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RECEIVED NOV 1.82024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Equity Trust Co Custodian, FBO Brian Rockwell IRA | MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004044 Blackman Township Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Jackson County. 2. Parcel Number; 38-000-08-33-115-017-00 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2024 49,950 33,062 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 99,900 49,950 15,499 5. if the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) See-MTT Docket #23.003250
Page 2
MTT Docket No. 24-004044 . Page2of2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) horized Representative or, if none, Petitioner: pea. Printed Name: Brian Rockwell Date: AL=13-244 Signature of Respondent's authorized representative: Vest D eb Printed Name: Arnold Dolman, Blackman Township Assessor Date: [13 24
Page 3
CERTIFIED MAIL. . .quddient, FIRST-CLASS MA PLEX MI : = Fad IM! © BLACKMAN CHARTER TOWNSHIP 1990 WEST PARNALL RD. JACKSON, MI 49201-8612 7014 0150 OOOO 2979 k553 MICHIGAN TAX TRIBUNAL P.O. BOX 30232 LANSING MI 48909 THE pe hidden jin
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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 Equity Trust Co Custodian MICHIGAN TAX TRIBUNAL FBO Brian Rockwell IRA, SMALL CLAIMS DIVISION Petitioner, v MTT Docket Nos. 23-003250 & 24-004044 Blackman Township, Presiding Judge Respondent. Patricia L. Halm FINAL OPINION AND JUDGMENT ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 24-004044 The Tribunal issued a Proposed Opinion and Judgment (POJ) on September 19, 2024. The POJ states, in pertinent part, “[t]he parties have 20 days from date of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., exceptions).” Neither party has filed exceptions to the POJ. The Administrative Law Judge (ALJ) considered the testimony and evidence submitted and made specific findings of fact and conclusions of law pertaining to the 2023 tax year. The ALJ’s determination is supported by the testimony, evidence and applicable statutory and case law. Neither party provided any relevant evidence of value for the 2024 tax year, however, and “the Tribunal may not automatically accept a respondent's assessment, but must make its own findings of fact and arrive at a legally supportable true cash value.”1 As such, the Tribunal shall sever the 2024 tax year, assign it a new docket number, and parties will be ordered to file pleadings specific to the 2024 tax year. Given the above, the Tribunal adopts the POJ, pertaining to the 2023 tax year, as the Tribunal’s final decision in this case.2 The Tribunal also incorporates by reference the Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a result: 1 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 2 See MCL 205.726.
Page 2
MTT Docket Nos. 23-003250 & 24-004044 Page 2 of 4 a. The property’s taxable value (TV), as established by the Board of Review for the tax year at issue, is as follows: Parcel Number: 38-000-08-33-115-017-00 Year TV 2023 $39,255 b. The property’s TV, as determined by the Tribunal for the tax year at issue, is as follows: Parcel Number: 38-000-08-33-115-017-00 Year TV 2023 $14,761 IT IS SO ORDERED. IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned Docket No. 24-004044. IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax year within 21 days of the entry of this Order.3 The petition shall note the docket number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2024 docket number as a “Severed Petition.” IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the 2023 tax year shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values within 20 days of entry of this Final Opinion and Judgment, subject to the processes of equalization.4 To the extent that the final level of assessment for a given year has not yet been determined and published, the assessment rolls shall be corrected once the final level is published or becomes known. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the 3 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 4 See MCL 205.755.
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MTT Docket Nos. 23-003250 & 24-004044 Page 3 of 4 amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall bear interest from the date of payment to the date of judgment, and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Final Opinion and Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31,
Page 4
MTT
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