Record Finder / 24-003819-TT
Michigan
Eric A Ceputis, Petitioner V Township Of Lake, Respondent
- Petitioner
- Eric A Ceputis
- Respondent
- Township Of Lake
Case overview
- Docket number
- 24-003819-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Consent Judgment | Not recorded | Not recorded | 06/05/2025 | Not recorded | Download |
| 7 | Granted | Not recorded | 6 | 06/05/2025 | Not recorded | Download |
| 6 | A Stipulation has been received. | Not recorded | Not recorded | 05/28/2025 | $25.00 | Download |
| 5 | Answer was received | RESP | Not recorded | 10/17/2024 | Not recorded | Download |
| 4 | Notice of Filing | Not recorded | Not recorded | 11/04/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/16/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/16/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/31/2024 | $200.00 | Download |
Documents
24-003819 Consent Judgment.pdfRead complete document text →
Read document text excerpt
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 Eric A Ceputis, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003819 Lake Township, Presiding Judge Respondent. Jason C. Grinnell 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%, 1 See MCL 211.27a. 2 See MCL 205.755.
Page 2
MTT Docket No. 24-003819 Page 2 of 2 (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 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%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. 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: June 5, 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
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
24-003819.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JUN 04 2025 Eo ps MICHIGAN TAX TRIBUNAL ~ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Eric A. Ceputis . MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003819 Township of Lake , Respondent(s) MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Berrien County. 2. Parcel Number: 11-11-8600-0022-01-0 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. This appeal is pending for the 2024 tax year and the parties wish to include the subsequent tax year assessment for the 2025 tax year pursuant to MCL 205.737. 4. 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 750,000 261,349 2025 402,700 359,850 5. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 500,000 250,000 250,000 2025 680,800 340,400 340,400
Page 2
MTT Docket No. 24-003819 Page 2 of 2 7. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): NA NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal. The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following sectiori(s). Otherwise, LEAVE BLANK. 8. The parties agree to the withdrawal of parcel number: NA (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 9. The parties agree to the withdrawal of tax year(s) NA Signature o CRT Representative or, if none, Petitioner: Printed Name: E Alec A. CETUVU TIS Date: s/24/2025 Signature of Respondent's authori representative: 7 7 Printed Name: Scott F. Cunningham, Assessor Date: 5-13-2025
Page 3
Parcel Number:
11-11-8600-0022-01-0
Jurisdiction:
LAKE TWP
County: BERRIEN
Printed on
05/15/2025
Grantor
Grantee
|
sale]
sale
Inst.
[Terms
of sale
Liber
|Verified
Prent.
Price|
Date
Type
|
&
Page
|By
Trans.
WILLIAMS
DAVE
W TRUST
CEPUTIS ERIC
A TRUST
10|
10/26/2021
|WD
09-FAMILY
PROPERTY TRANSFER
0.0
GRAHAM FAMILY
WILLIAMS
DAVE
W TRUST
600,000{
07/30/2013
[WD
03-ARM'S
LENGTH
3053-2374
|REAL
PROPERTY
STA
100.0
|
|
|
Property Address
Class: RESTDENTTAL-IMPRO |Zoning:
R-1
Building Permit (s)
|
Date
Number
Status
4918
OAK
LN
School:
BRIDGMAN
PUBLIC SCHOOLS
NEW BUILDING
10/30/2023
|PB23-114
OPEN
P.R.E.
0%
NEW BUILDING
05/12/2022
|pB22-033
CLOSED
Owner's Name/Address
MAP
#:
LKFRT
I
CEEULLS ERIC. K 'TRUBT
2026 Est TCV Tentative
229
E LAKE
SHORE
DR
2W
CHICAGO
IL
60611
X |Improved
|
[Vacant
Land Value Estimates
for Land Table
00017.017
DUNEWOOD
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
——
[Dirt
Road
OFF
LK TOWER
H
204.15
798.00
1.0000
1.5146
2020
50
SIZE
312,293
fax Description
Gravel Bead
OFF LK TOWER H
204.15 798.00 1.0000 1.5146
2020
50
SIZE
312,293
LOTS
22
WILDWOOD
SUBJ
TO PRIVATE ROADS
Paved Road
408
Actual
Front
Feet,
7.48
Total Acres
Total
Est.
Land Value
=
624,587
SPLIT/COMBINED
ON 02/01/2014
FROM
lston Sewer
11-8600-0018-01-1;
Sidewalk
Comments/Influences
Water
2023
ROLL
-
NOT STARTED
CK
IN
2023
|Sewer
2024
ROLL
-
NOT STARTED
CK
IN
'24
Electric
Split/Comb.
on 02/01/2014
completed
/
Gas
/
BSA
;
|Curb
|
Parent Parcel(s):
11-8600-0018-01-1;
|Street Lights
Child Parcel(s):
11-8600-0018-02-0,
|Standard Utilities
11-8600-0010-10-0;
|Underground Utils.
mae =
Topography of
Site
Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
——
-
Flood Plain
Year
Land
Building
Assessed
Board
of|
Tribunal/
Taxable
Value
Value
Value
Review
Other
Value
Who
When
What
2026
Tentative
Tentative
Tentative
Tentative
-
eS
SC
11/08/2024
INSPECTED
[2025
312,300
90,400
402,700
340,400T
340, 400C
The Equalizer.
Copyright
(c)
1999
- 2005.|gc
10/12/2022 INSPECTED
[355g
953,300
0
953,300
750, 000M)
250,000T|
250, 000C
Licensed
To:
Township
of Lake,
County
of
CM
12/28/1999 INSPECTED
Berrien,
Michigan
2023
259,500
0]
259,500
|
248,904C
***
Information herein deemed reliable
but
not guaranteed***Page 4
Residential Building
1
of
1
Parcel
Number:
11-11-8600-0022-01-0
Printed
on
05/15/2025
Building Type
{
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks |
(17)
Garage
Xx
Single
Family
‘Eavestrough
Gas
|
011
Elec.
Appliance Allow.
Interior
1
Story
|Area!Type
Year Built:
Mobile
Home
{Insulation
Wood
|
Coal
Steam
Cook
Top
Interior
2
Story
Car Capacity:
Town Home
0{Front Overhang
TE
”
Fx
5S
Dishwasher
2nd/Same
Stack
Class:
Duplex
0|Other Overhang
Foroaq nix A ucts
Garbage Disposal
Two Sided
Exterior:
A-Frame
1
oreo Hot oars
Bath Heater
Exterior
1
Story
Brick Ven.:
—
(4)
Interior
.
Vent
Fan
Exterior
2
Story
Stone Ven.:
Wood
Frame
Electric Baseboard
Hot
Tub
Prefab
1
Story
Common Wall:
Drywall
Plaster
Flee
Ceil.
Radiant
Unvented Hood
Prefab
2
Story
Foundation:
Building Style:
Paneled
Wood T&G
Radiant (inf oon
Vented Hood
Heat Circulator
Finished
2:
2
STORY
Trim
& Decoration
space
Heater
otercon
n
Raised Hearth
puto.
Doors:
i
TEENIE
TR
i
|
¥
acuzzi
Tul
00
ove
ech.
Doors:
emodeled
{Ex
|
{0rd
|
Min
Wall/FlooxPage 5
Mi
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
24-003819.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED JUN 04 2025 Eo ps MICHIGAN TAX TRIBUNAL ~ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Eric A. Ceputis . MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003819 Township of Lake , Respondent(s) MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Berrien County. 2. Parcel Number: 11-11-8600-0022-01-0 (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. This appeal is pending for the 2024 tax year and the parties wish to include the subsequent tax year assessment for the 2025 tax year pursuant to MCL 205.737. 4. 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 750,000 261,349 2025 402,700 359,850 5. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2024 500,000 250,000 250,000 2025 680,800 340,400 340,400
Page 2
MTT Docket No. 24-003819 Page 2 of 2 7. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): NA NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal. The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following sectiori(s). Otherwise, LEAVE BLANK. 8. The parties agree to the withdrawal of parcel number: NA (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 9. The parties agree to the withdrawal of tax year(s) NA Signature o CRT Representative or, if none, Petitioner: Printed Name: E Alec A. CETUVU TIS Date: s/24/2025 Signature of Respondent's authori representative: 7 7 Printed Name: Scott F. Cunningham, Assessor Date: 5-13-2025
Page 3
Parcel Number:
11-11-8600-0022-01-0
Jurisdiction:
LAKE TWP
County: BERRIEN
Printed on
05/15/2025
Grantor
Grantee
|
sale]
sale
Inst.
[Terms
of sale
Liber
|Verified
Prent.
Price|
Date
Type
|
&
Page
|By
Trans.
WILLIAMS
DAVE
W TRUST
CEPUTIS ERIC
A TRUST
10|
10/26/2021
|WD
09-FAMILY
PROPERTY TRANSFER
0.0
GRAHAM FAMILY
WILLIAMS
DAVE
W TRUST
600,000{
07/30/2013
[WD
03-ARM'S
LENGTH
3053-2374
|REAL
PROPERTY
STA
100.0
|
|
|
Property Address
Class: RESTDENTTAL-IMPRO |Zoning:
R-1
Building Permit (s)
|
Date
Number
Status
4918
OAK
LN
School:
BRIDGMAN
PUBLIC SCHOOLS
NEW BUILDING
10/30/2023
|PB23-114
OPEN
P.R.E.
0%
NEW BUILDING
05/12/2022
|pB22-033
CLOSED
Owner's Name/Address
MAP
#:
LKFRT
I
CEEULLS ERIC. K 'TRUBT
2026 Est TCV Tentative
229
E LAKE
SHORE
DR
2W
CHICAGO
IL
60611
X |Improved
|
[Vacant
Land Value Estimates
for Land Table
00017.017
DUNEWOOD
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
——
[Dirt
Road
OFF
LK TOWER
H
204.15
798.00
1.0000
1.5146
2020
50
SIZE
312,293
fax Description
Gravel Bead
OFF LK TOWER H
204.15 798.00 1.0000 1.5146
2020
50
SIZE
312,293
LOTS
22
WILDWOOD
SUBJ
TO PRIVATE ROADS
Paved Road
408
Actual
Front
Feet,
7.48
Total Acres
Total
Est.
Land Value
=
624,587
SPLIT/COMBINED
ON 02/01/2014
FROM
lston Sewer
11-8600-0018-01-1;
Sidewalk
Comments/Influences
Water
2023
ROLL
-
NOT STARTED
CK
IN
2023
|Sewer
2024
ROLL
-
NOT STARTED
CK
IN
'24
Electric
Split/Comb.
on 02/01/2014
completed
/
Gas
/
BSA
;
|Curb
|
Parent Parcel(s):
11-8600-0018-01-1;
|Street Lights
Child Parcel(s):
11-8600-0018-02-0,
|Standard Utilities
11-8600-0010-10-0;
|Underground Utils.
mae =
Topography of
Site
Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
——
-
Flood Plain
Year
Land
Building
Assessed
Board
of|
Tribunal/
Taxable
Value
Value
Value
Review
Other
Value
Who
When
What
2026
Tentative
Tentative
Tentative
Tentative
-
eS
SC
11/08/2024
INSPECTED
[2025
312,300
90,400
402,700
340,400T
340, 400C
The Equalizer.
Copyright
(c)
1999
- 2005.|gc
10/12/2022 INSPECTED
[355g
953,300
0
953,300
750, 000M)
250,000T|
250, 000C
Licensed
To:
Township
of Lake,
County
of
CM
12/28/1999 INSPECTED
Berrien,
Michigan
2023
259,500
0]
259,500
|
248,904C
***
Information herein deemed reliable
but
not guaranteed***Page 4
Residential Building
1
of
1
Parcel
Number:
11-11-8600-0022-01-0
Printed
on
05/15/2025
Building Type
{
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks |
(17)
Garage
Xx
Single
Family
‘Eavestrough
Gas
|
011
Elec.
Appliance Allow.
Interior
1
Story
|Area!Type
Year Built:
Mobile
Home
{Insulation
Wood
|
Coal
Steam
Cook
Top
Interior
2
Story
Car Capacity:
Town Home
0{Front Overhang
TE
”
Fx
5S
Dishwasher
2nd/Same
Stack
Class:
Duplex
0|Other Overhang
Foroaq nix A ucts
Garbage Disposal
Two Sided
Exterior:
A-Frame
1
oreo Hot oars
Bath Heater
Exterior
1
Story
Brick Ven.:
—
(4)
Interior
.
Vent
Fan
Exterior
2
Story
Stone Ven.:
Wood
Frame
Electric Baseboard
Hot
Tub
Prefab
1
Story
Common Wall:
Drywall
Plaster
Flee
Ceil.
Radiant
Unvented Hood
Prefab
2
Story
Foundation:
Building Style:
Paneled
Wood T&G
Radiant (inf oon
Vented Hood
Heat Circulator
Finished
2:
2
STORY
Trim
& Decoration
space
Heater
otercon
n
Raised Hearth
puto.
Doors:
i
TEENIE
TR
i
|
¥
acuzzi
Tul
00
ove
ech.
Doors:
emodeled
{Ex
|
{0rd
|
Min
Wall/FlooxPage 5
Mi
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
24-003819.pdfRead complete document text →
Read document text excerpt
Page 1
GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS STATE OF MICHIGAN LANSING RECEIVED 0CT22 2024 MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003819 Section 1: Respondent’s Contact Information 269-465-6601 First Name: M.E: Last Name/Company Name/Unit of Government: Lake Charter Township Home Address (No., Street, P.O. Box or Rural Route): County: . 3220 Shawnee PO Box 818 Berrien City or Town: State: ZIP Code: Bridgman MI 149106 Telephone Number: Fax Number: 269-465-4631 hroenicke@hotmail.com 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 First Name: Scott Ml: Last Name: F Cunningham Firm Name (if any): Address (No., Street, P.Q. Box or Rural Route): 3220 Shawnee PO Box 818 269-465-6601 City or Town: State: ZIP Code: Bridgman MI 149106 Telephone Number; Fax Number: 269-465-4631 hroenicke@hotmail.com E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information ves 14 no Does the subject property have a Principal Residence Exemption of 50% or more? [| Yes [ES Not Applicable Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another, MICHIGAN TAX TRIBUNAL
Page 2
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 assessed value represents a value that does not exceed 50% of True Cash Value. The property is equalized. Section 5: Jurisdictional Issues IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment ata Board of Review (BOR)? [4 Yes [No if yes, check which BOR Petitioner attended: March 0 July O December if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? ro] Yes [ll] No *Submit a copy of the Notice of Assessment with the Answer. JF the July or December BOR revised the assessment(s) at fssue, did it have authority? [1 Yes [No 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? [] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [|] Yes [17] No if so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 3
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? [] Yes No If Yes, check which BOR Petitioner attended: [] March [J July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? O Yes No If Yes, check which BOR Petitioner attended: [] March [J uly [] December Tax Year(s) denied: List the date the exemption was denied: na na What statutory section did Petitioner request the subject property be exempt? na IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real * Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) le Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 11-11-8600-0022-01-0 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) [A Current Assessed Value (also known as State Equalized Value) as established by the BOR: 750,000 Current Taxable Value as established by the BOR: 261,349 What do you believe is the fair market value (also known as True Cash Value)? 1,500,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 750,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 261,349
Page 4
Lo STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunals website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, Mi 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Respondent's Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, the Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the Respondent is not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. If there is more than one Respondent, use an additional sheet of paper to provide the name, address and daytime phone number for each Respondent. Section 2: Respondent's Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is not a unit of
Page 5
Mi
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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 Eric A Ceputis, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003819 Township Of Lake, 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.
Page 2
MTT Docket No. 24-003819 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: November 4, 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 Eric A Ceputis, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003819 Township Of Lake, 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
Page 4
MTT
Page 5
STATE
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Ceputis.pdfRead complete document text →
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Page 1
RECEIVED AUG 07 2024 MICHIGAN TAX TRIBUNATATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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. (e.g. Board of Review Decision or Notice of Uncapping) with thi submit this document, you may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal is Small Claims Petition, if applicable. If you do not Section 1: Petitioner’s Contact Information 847-858-5589 First Name M.l. Last Name/Company Name Eric A Ceputis Mailing Address (No., Street, P.O. Box or Rural Route) 5078 Wildwood Dr City or Town State ZIP Code Bridgman MI 149106 Telephone Number Fax Number eceputis@icloud.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Representative’s Contact Information Section 2: Petitioner’s Attorney/Authorized First Name MLL 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 parcels are you | [] ves* [0] No** How many If you are appealing more than one parcel, are they contiguous or adjoining? 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. MARLON |. BROWN, DPA DIRECTOR
Page 2
r=
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
[\@ True Cash and Taxable Value
O Poverty Exemption
[0 Taxable Value Only (calculation)
[J pisabled Veterans Exemption
[J Uncapping of Taxable Value
[ eligible Manufacturing Personal Property (ESA)
[C1 Exemption from Taxation (other than the denial of a
{J classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
We believe the Assessed Value is being stated far above Market Value. Enclosed is a
recent appraisal (03/07/2024) showing the MV to be $400,000, which at a per acre
value of around $60,000 for unimproved land, seems fair and correct even in our own
investigations. Also enclosed is an appraisal done in 2020 and the result was $300,000.
This is why we asked for the AV to be somewhere in between the two appraisals, or
$350,000. Please also note that the land only has a very small buildable site due to
Critical Dunes restrictions. Furthermore, the AV in 2023 was $259,500 —much more in
line with the MV our assessors were stating both in 2020 and in 2024. The township
assessor inexplicably increased the market value in 2024 by $693,800. Even though the
township Board of Review has agreed to adjust their AV from $953,300 to $750,000,
this amount is still wildly overstated at about 2x what we believe to be an honest and
true assessment of market value. We have no obvious explanation for this apparent
overreach by their assessor, but it is so clearly out of touch with the market so are
appealing here in the name of fairness and honesty. Thank you.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)?
Yes
[0] No
if Yes, check which BOR you attended AND attach the BOR decision:
March
[I] July
Od December
if No, check the applicable reason(s):
|] Not required to attend
[J 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 Order
[M] Appealing within 35 days of receipt of Notice of UncappingPage 3
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:
11-11-8600-0022-01-0
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:
750,000
Current Taxable Value as established by the BOR:
261,349
What do you believe is the fair market value {also known as True Cash Value)?
350,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
175,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
400,000
Section 8: Classification Information *oniy 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)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
{check one)
Od
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
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
Page 5
Mich
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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 Eric A Ceputis, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003819 Township Of Lake, 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: October 16, 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 Eric A Ceputis, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003819 Township Of Lake, 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: October 16, 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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Ceputis.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED AUG 07 2024 MICHIGAN TAX TRIBUNATATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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. (e.g. Board of Review Decision or Notice of Uncapping) with thi submit this document, you may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal is Small Claims Petition, if applicable. If you do not Section 1: Petitioner’s Contact Information 847-858-5589 First Name M.l. Last Name/Company Name Eric A Ceputis Mailing Address (No., Street, P.O. Box or Rural Route) 5078 Wildwood Dr City or Town State ZIP Code Bridgman MI 149106 Telephone Number Fax Number eceputis@icloud.com E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Representative’s Contact Information Section 2: Petitioner’s Attorney/Authorized First Name MLL 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 parcels are you | [] ves* [0] No** How many If you are appealing more than one parcel, are they contiguous or adjoining? 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. MARLON |. BROWN, DPA DIRECTOR
Page 2
r=
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
[\@ True Cash and Taxable Value
O Poverty Exemption
[0 Taxable Value Only (calculation)
[J pisabled Veterans Exemption
[J Uncapping of Taxable Value
[ eligible Manufacturing Personal Property (ESA)
[C1 Exemption from Taxation (other than the denial of a
{J classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
We believe the Assessed Value is being stated far above Market Value. Enclosed is a
recent appraisal (03/07/2024) showing the MV to be $400,000, which at a per acre
value of around $60,000 for unimproved land, seems fair and correct even in our own
investigations. Also enclosed is an appraisal done in 2020 and the result was $300,000.
This is why we asked for the AV to be somewhere in between the two appraisals, or
$350,000. Please also note that the land only has a very small buildable site due to
Critical Dunes restrictions. Furthermore, the AV in 2023 was $259,500 —much more in
line with the MV our assessors were stating both in 2020 and in 2024. The township
assessor inexplicably increased the market value in 2024 by $693,800. Even though the
township Board of Review has agreed to adjust their AV from $953,300 to $750,000,
this amount is still wildly overstated at about 2x what we believe to be an honest and
true assessment of market value. We have no obvious explanation for this apparent
overreach by their assessor, but it is so clearly out of touch with the market so are
appealing here in the name of fairness and honesty. Thank you.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)?
Yes
[0] No
if Yes, check which BOR you attended AND attach the BOR decision:
March
[I] July
Od December
if No, check the applicable reason(s):
|] Not required to attend
[J 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 Order
[M] Appealing within 35 days of receipt of Notice of UncappingPage 3
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:
11-11-8600-0022-01-0
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:
750,000
Current Taxable Value as established by the BOR:
261,349
What do you believe is the fair market value {also known as True Cash Value)?
350,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
175,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
400,000
Section 8: Classification Information *oniy 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)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
{check one)
Od
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
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
Page 5
Mich
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.