Kevin Dombkowski, Petitioner V City Of Frankfort, Respondent

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

Kevin Dombkowski, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003737

City Of Frankfort,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 30, 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

Kevin Dombkowski, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003737

City Of Frankfort,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 30, 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

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.

Page 1

RECEIVED 

DEC 27 2024 

MICHIGAN TAX TRIBUNAI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

,Keviri Dombkowski 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003737-TT 

City Of Frankfort 

, 

Respondent(s) 

3. 

4. 

Wr 

Douobonshs 

2 

JOINT MOTION TO WITHDRAW APPEAL 

. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

Good cause exists to grant withdrawal because: 

The dispute in valuation was determined to be the result of a clerical error and was 

resolved at the 2024 December Board of Review meeting for the City of Frankfort. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

i 

Petitioner/Representative (sign here) 

Date 

Key InN 

Do MBKOwWS Ef 

[Print/type name of person signing] 

Is! Wyatt Crawford 

12/13/24 

Respondent/Representative (sign here) 

Date 

Wyatt Crawford, Assessor 

[Print/type name of person signing]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Kevin Dombkowski 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003737-TT 

City Of Frankfort 

, 

Respondent(s) 

PROOF OF SERVICE 

Wyatt C Crawford 

states that on 12/15/24 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Joint Motion to Withdraw Appeal 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Kevin Dombkowski 

kid@med.umich.edu 

419 Harbor PI, Frankfort, Ml 49635 

Is! Wyatt Crawford 

[Signature of person who is serving/mailing copy] 

Wyatt Crawford

Page 3

: 

SETAE: zr 

§ 000.690 

On Beautiful Lake Michigan 

Esra 

0006045539 

DEC 

20 2024 

City Hall 

412 Main Street 

P.O. Box 351 

Frankfort. Michigan 49635-0351 

Michigpeo:4 Trdbanead_ 

PO Bex 30237 

AESOE- TITIES 

REL 

UE RE ITU RH UT 

RL RU

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.

Page 1

RECEIVED 

DEC 27 2024 

MICHIGAN TAX TRIBUNAI 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

,Keviri Dombkowski 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003737-TT 

City Of Frankfort 

, 

Respondent(s) 

3. 

4. 

Wr 

Douobonshs 

2 

JOINT MOTION TO WITHDRAW APPEAL 

. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

Good cause exists to grant withdrawal because: 

The dispute in valuation was determined to be the result of a clerical error and was 

resolved at the 2024 December Board of Review meeting for the City of Frankfort. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

i 

Petitioner/Representative (sign here) 

Date 

Key InN 

Do MBKOwWS Ef 

[Print/type name of person signing] 

Is! Wyatt Crawford 

12/13/24 

Respondent/Representative (sign here) 

Date 

Wyatt Crawford, Assessor 

[Print/type name of person signing]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Kevin Dombkowski 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003737-TT 

City Of Frankfort 

, 

Respondent(s) 

PROOF OF SERVICE 

Wyatt C Crawford 

states that on 12/15/24 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Joint Motion to Withdraw Appeal 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Kevin Dombkowski 

kid@med.umich.edu 

419 Harbor PI, Frankfort, Ml 49635 

Is! Wyatt Crawford 

[Signature of person who is serving/mailing copy] 

Wyatt Crawford

Page 3

: 

SETAE: zr 

§ 000.690 

On Beautiful Lake Michigan 

Esra 

0006045539 

DEC 

20 2024 

City Hall 

412 Main Street 

P.O. Box 351 

Frankfort. Michigan 49635-0351 

Michigpeo:4 Trdbanead_ 

PO Bex 30237 

AESOE- TITIES 

REL 

UE RE ITU RH UT 

RL RU

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.

Page 1

RECEIVED 

0CT 29 204 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003737 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

City of Frankfort 

Home Address {No., Street, P.O. Box or Rural Route): 

County: 

A 

PO Box 351 

Benzie 

City or Town: 

State: 

ZIP Code: 

Frankfort 

MI 

149635 

Telephone Number: 

Fax Number: 

231-352-7117 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

assessor@cofrankfort.net 

n 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio 

I 

First Name: 

ML: 

Last Name: 

Wyatt 

C 

Crawford 

Firm Name (if any): 

Address (No., Street, P.O. Box or Rural Route}: 

PO Box 351 

City or Town: 

State: 

ZIP Code: 

Frankfort 

MI 

[49635 

Telephone Number: 

Fax Number: 

231-352-7117 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

assessor@cofrankfort.net 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

[ml] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

After careful review of the parcel in question and the information available to me, 

| have 

determined that there are indeed errors in the square footage of areas of the property in 

question. 

| have made adjustments to the areas of issue and determined a preliminary 

change in value due to the reduction in area. 

| will plan on taking these changes to the 

December Board of Review as well. 

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)? 

Yes 

[i] No 

If yes, check which BOR Petitioner attended: 

March 

Od July 

[|] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 

O 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? [0] Yes 

[I] 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? [0] Yes 

x No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

J 

No 

if so, what is the issue date?

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 ata BOR? |] ves 

[I No 

If Yes, check which BOR Petitioner attended: (} March 

O July 

0 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: O March 

[| July 

[m} 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 1S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

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: 

10-51-010-156-01 

Classification of Property: 

Real 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devefopmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

431,200 

Current Taxable Value as established by the BOR: 

349,168 

What do you believe is the fair market value (also known as True Cash Value)? 

757,000 

Multiply the True Cash Value by .§ and enter here. This Is your contention of Assessed Value. 

378,500 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

293,861

Page 4

REET 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 Tribunal’s 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, Ml 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,

Page 5

STATE

Page 6

ST

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.

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

Kevin Dombkowski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003737

City Of Frankfort,

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. 24-003737

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 8, 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

Kevin Dombkowski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003737

City Of Frankfort,

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

MT

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.

Page 1

RECEIVED 

JUL 8 0 2024 

\ 

rts 

ai 

(50 

a 

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 default. 

Section 1: Petitioner's Contact Information 

First Name 

M.l. 

Last Name/Company Name 

Kevin 

J 

Dombkowski 

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

419 Harbor PI 

City or Town 

State 

ZIP Code 

Frankfort 

Mi 

49635 

Telephone Number 

Fax Number 

(734) 255-4528 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

kjd@med.umich.edu 

Section 2: Petitioner’s AttorneyiAutherized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Tranlnfosqe06 

 2R762377-1 

OW23/24 

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

Chih: 

aE 

Ant: 

$900 00 

1D: 

JULIE SCULAKER 

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 | [[] vest 

[] No**

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 ail that appty) 

[¥ True Cash and Taxable Value 

[J Poverty Exemption 

{0 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{71 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

O classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Assessed Value and State Equalized Value (SEV) for this propery is incorrect and has been so following the completion of an addition to ihe residence in 2021. Estoneous information 

was subsequently added by the City of Frankfort Assessor to the property tax record resulting in an incorrectly high Assessed Value, SEV, and Taxable Value. 

A petition was subsequently made to the Frankfort BOR (March 2024) which included delaits calculating the true square footage of the residence. A partat adjustment 

was made by the BOR 

to the Assessed Value with no explanation, but it st) reflects an incorrectly high value. A full copy of the palition filed to the BOR and their determination are enclosed in this appeal packet. 

‘The Frankfort BOR pointed out in their determination that their assessment process uses the EXTERIOR building Gimensions, which was meant to clarify Ihat some of my square footage 

calculations based on INTERIOR dimensions were inaccurate. Aside from thal, 2 issues remain that require a remedy: 1) although the exterior dimensions used by the City Assessor for the 

“original residence” appear to be correct, the exterior dimensions used for the new addition® are not; and 2) the square faotage calculation for he *new addition” includes square footage for 

a space thal daes not exist in the residence, 

Issue 1. The exterior dimensions of he new addition from the builder's as-built drawings show a footprint of 2817 x 19'-0°, which is 634 sq. fL at 2 stories (total = 1,086 sq. ft). Ad additional 

space of 44 sq. ftis projected as the enlry space and closet; a covered porch extends beyond Ihat for an distance of an additional 50°. 

Frankforf's property Valuation Report schematic 

shows a 30' x 20° addition, but also shows an incorrectly configured foyer space and covered porch which they catculate to be a total of 650 sq. ft, and this is counted as 2 stories {total = 

1,300 sq. f1.). This results in a (1,300 - 1,068) = 232 sq. ft. overstatement of the building space. 

fssue 2, The 2024 Property Valuation Report square footage detail {see enclosed March 2024 petition to the Frankfort BOR) includes a reference to square footage in the new addition as 

being 2 stories at 650 sq. ft, which is incorrect as noted in Issue 1. However, it goes further to include an additional 650 sq, ft, as if some ather room of that size exisls in the residence. 

it 

does not, as can clearly be seen in the as-built drawings or by an on-site inspection of the properly. 

§ inviled the BOR members to come to my home lo find tre phantom space (they 

declined); it does not exist in my home. Note that the olher values for the original residence appear to be correct and are aot disputed here, This issue resulls in a 650 5g. it overstatement of 

the building space. 

Remedy, Combined, the issues note resull in an overstatement of (232 sq. fl. + 650 sq. fL) = 882 sq. ft. Using the Gily's average cost per sq. ft. mulliplier ($134.05), this results in the 

building new cost belng overstated by $118,236, ($111,556 depreciated). Note that this is probably a canservative estimate since the new space in question should have a higher cost per 

sq. ft. multiplier that he average cost used here. The total depreciated cost shown in the Property Valuation Report ($498,685) should be reduced by this value, yielding an approximate total 

deprectated cost of $367,129, 

Using the Cily's Ecanamic Condition Factor (ECF) of 1.5, this would yield an estimated true cash value of $580,693. Without explanation, the City Assessor assigned a true cash value of 

$912,449, corresponding to a SEV and assessed value of $456,200. Based on comrections for the Issues detailed above, 1 believe that the assessed value should be

Page 3

STATE

Page 4

STA

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.

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

Kevin Dombkowski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003737

City Of Frankfort,

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 10, 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

Kevin Dombkowski,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003737

City Of Frankfort,

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 10, 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

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.

Page 1

RECEIVED 

JUL 8 0 2024 

\ 

rts 

ai 

(50 

a 

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 default. 

Section 1: Petitioner's Contact Information 

First Name 

M.l. 

Last Name/Company Name 

Kevin 

J 

Dombkowski 

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

419 Harbor PI 

City or Town 

State 

ZIP Code 

Frankfort 

Mi 

49635 

Telephone Number 

Fax Number 

(734) 255-4528 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

kjd@med.umich.edu 

Section 2: Petitioner’s AttorneyiAutherized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Tranlnfosqe06 

 2R762377-1 

OW23/24 

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

Chih: 

aE 

Ant: 

$900 00 

1D: 

JULIE SCULAKER 

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 | [[] vest 

[] No**

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 ail that appty) 

[¥ True Cash and Taxable Value 

[J Poverty Exemption 

{0 Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{71 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

O classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The Assessed Value and State Equalized Value (SEV) for this propery is incorrect and has been so following the completion of an addition to ihe residence in 2021. Estoneous information 

was subsequently added by the City of Frankfort Assessor to the property tax record resulting in an incorrectly high Assessed Value, SEV, and Taxable Value. 

A petition was subsequently made to the Frankfort BOR (March 2024) which included delaits calculating the true square footage of the residence. A partat adjustment 

was made by the BOR 

to the Assessed Value with no explanation, but it st) reflects an incorrectly high value. A full copy of the palition filed to the BOR and their determination are enclosed in this appeal packet. 

‘The Frankfort BOR pointed out in their determination that their assessment process uses the EXTERIOR building Gimensions, which was meant to clarify Ihat some of my square footage 

calculations based on INTERIOR dimensions were inaccurate. Aside from thal, 2 issues remain that require a remedy: 1) although the exterior dimensions used by the City Assessor for the 

“original residence” appear to be correct, the exterior dimensions used for the new addition® are not; and 2) the square faotage calculation for he *new addition” includes square footage for 

a space thal daes not exist in the residence, 

Issue 1. The exterior dimensions of he new addition from the builder's as-built drawings show a footprint of 2817 x 19'-0°, which is 634 sq. fL at 2 stories (total = 1,086 sq. ft). Ad additional 

space of 44 sq. ftis projected as the enlry space and closet; a covered porch extends beyond Ihat for an distance of an additional 50°. 

Frankforf's property Valuation Report schematic 

shows a 30' x 20° addition, but also shows an incorrectly configured foyer space and covered porch which they catculate to be a total of 650 sq. ft, and this is counted as 2 stories {total = 

1,300 sq. f1.). This results in a (1,300 - 1,068) = 232 sq. ft. overstatement of the building space. 

fssue 2, The 2024 Property Valuation Report square footage detail {see enclosed March 2024 petition to the Frankfort BOR) includes a reference to square footage in the new addition as 

being 2 stories at 650 sq. ft, which is incorrect as noted in Issue 1. However, it goes further to include an additional 650 sq, ft, as if some ather room of that size exisls in the residence. 

it 

does not, as can clearly be seen in the as-built drawings or by an on-site inspection of the properly. 

§ inviled the BOR members to come to my home lo find tre phantom space (they 

declined); it does not exist in my home. Note that the olher values for the original residence appear to be correct and are aot disputed here, This issue resulls in a 650 5g. it overstatement of 

the building space. 

Remedy, Combined, the issues note resull in an overstatement of (232 sq. fl. + 650 sq. fL) = 882 sq. ft. Using the Gily's average cost per sq. ft. mulliplier ($134.05), this results in the 

building new cost belng overstated by $118,236, ($111,556 depreciated). Note that this is probably a canservative estimate since the new space in question should have a higher cost per 

sq. ft. multiplier that he average cost used here. The total depreciated cost shown in the Property Valuation Report ($498,685) should be reduced by this value, yielding an approximate total 

deprectated cost of $367,129, 

Using the Cily's Ecanamic Condition Factor (ECF) of 1.5, this would yield an estimated true cash value of $580,693. Without explanation, the City Assessor assigned a true cash value of 

$912,449, corresponding to a SEV and assessed value of $456,200. Based on comrections for the Issues detailed above, 1 believe that the assessed value should be

Page 3

STATE

Page 4

STA

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.