Record Finder / 25-002961-TT
Michigan
McClelland, Petitioner V City Of Ann Arbor, Respondent
- Petitioner
- McClelland
- Respondent
- City Of Ann Arbor
Case overview
- Docket number
- 25-002961-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 09/23/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/23/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/23/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 07/30/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/30/2025 | $150.00 | Download |
Documents
Order_of_Dismissal.2025-09-23_11-03-31.0000.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 McClelland, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002961 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 25-002961 Page 2 of 6 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 23, 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 provided 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 McClelland, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002961 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 25-002961 Page 4 of 6 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee.
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STATE OF MICHIGAN GRETCHEN
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MTT
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.14f5b0c5-f28d-43f3-87d0-0665d69c9b7a.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Organization First Name M.I. Last Name/Company Name McClelland Mailing Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 7344779400 Fax Number E-mail Address accounting@promanas.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Evan M.I. Last Name McClelland Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 734-477-9400 Fax Number E-mail Address accounting@promanas.com Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 218 W Kingsley Street, Unit 207 218 W Kingsley Street, Unit 209
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ann Arbor Michigan 48103 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) County Washtenaw Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal We are appealing the 2025 assessed and taxable values for Units 207 and 209 at 218 W Kingsley Street in Ann Arbor. The current SEVs appear to significantly exceed 50% of the actual market value. We reviewed seven recent arms-length sales in the same building — all similar in size, layout, and condition. The average sale price was approximately $558 per square foot, while our SEVs imply market values of $672+ per square foot. Based on these comparables, we believe the SEVs and corresponding Taxable Values for both units should be reduced to reflect true cash value, in accordance with MCL 211.27a. Supporting documentation, including MLS sales data and a valuation summary, is included with this petition. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-09-29-151-025 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 474500 Current Taxable Value as established by the BOR: 446876 What do you believe is the fair market value (also known as True Cash Value)? 791000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 395500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 09-09-29-151-027 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 569100 Current Taxable Value as established by the BOR: 532939 What do you believe is the fair market value (also known as True Cash Value)? 944000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 472000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ evan mcclelland Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of
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SC_Notice_of_Docket_Number.2025-09-23_11-01-58.0000.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 McClelland, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002961 City Of Ann Arbor, 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 281. 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: September 23, 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 provided 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 McClelland, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002961 City Of Ann Arbor, 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 281. 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: September 23, 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 provided 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 McClelland, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002961 City Of Ann Arbor, 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 281. 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: September 23, 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 provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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TWK - Property Tax Appeal - 7.30.25.pdfRead complete document text →
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TWK, LLC – 2025 Property Tax Appeal Summary This document supplements our Michigan Tax Tribunal petition for Units 207 and 209 at 218 W Kingsley Street, Ann Arbor, MI 48103. Unit 207 – Parcel ID: 09-09-29-151-025 • Current Assessed Value (SEV): $474,500 • Current Taxable Value: $446,876 • Market Value Based on Comparable Sales: $791,000 • Requested SEV (50% of Market Value): $395,500 • Requested Taxable Value: $395,500 Unit 209 – Parcel ID: 09-09-29-151-027 • Current Assessed Value (SEV): $569,100 • Current Taxable Value: $532,939 • Market Value Based on Comparable Sales: $944,000 • Requested SEV (50% of Market Value): $472,000 • Requested Taxable Value: $472,000 Supporting Rationale Seven comparable sales (highlighted in MLS) show a market average of $558 per square foot. Our current assessments imply values of $670+/SqFt, well above market-supported levels. These comps reflect true cash value per MCL 211.27a and are arms-length transactions: Comparable Sales – 218 W Kingsley Street All of the following units are located in the same building as Units 207 and 209. Each was an arms-length transaction, similar in age, layout, and quality. Comparable Sales Summary:
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• Unit 201 1,706 SqFt – Sold for $875,000 → $513/SqFt • Unit 203 1,215 SqFt – Sold for $715,000 → $589/SqFt • Unit 208 1,580 SqFt – Sold for $819,000 → $518/SqFt • Unit 307 1,418 SqFt – Sold for $765,000 → $540/SqFt • Unit 404 1,220 SqFt – Sold for $755,000 → $619/SqFt • Unit 409 1,693 SqFt – Sold for $860,000 → $508/SqFt • Unit 504 1,220 SqFt – Sold for $760,000 → $623/SqFt Average Price per SqFt (7 sales): $558/SqFt These sales provide strong support that the SEVs for Units 207 and 209 are excessive and not reflective of true cash value, as required by Michigan law. Conclusion Given the clear gap between assessed values and market data, we request the Tribunal reduce SEVs and Taxable Values accordingly for 2025. Submitted by: Evan McClelland, CPA Controller – Promanas 6564 S. State Road, Suite 400 Saline, MI 48176 귗 귘 귙 귚 귛 귝 규 accounting@promanas.com | ☎ 734-477-9400
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.14f5b0c5-f28d-43f3-87d0-0665d69c9b7a.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Organization First Name M.I. Last Name/Company Name McClelland Mailing Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 7344779400 Fax Number E-mail Address accounting@promanas.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Evan M.I. Last Name McClelland Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 734-477-9400 Fax Number E-mail Address accounting@promanas.com Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 218 W Kingsley Street, Unit 207 218 W Kingsley Street, Unit 209
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ann Arbor Michigan 48103 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) County Washtenaw Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal We are appealing the 2025 assessed and taxable values for Units 207 and 209 at 218 W Kingsley Street in Ann Arbor. The current SEVs appear to significantly exceed 50% of the actual market value. We reviewed seven recent arms-length sales in the same building — all similar in size, layout, and condition. The average sale price was approximately $558 per square foot, while our SEVs imply market values of $672+ per square foot. Based on these comparables, we believe the SEVs and corresponding Taxable Values for both units should be reduced to reflect true cash value, in accordance with MCL 211.27a. Supporting documentation, including MLS sales data and a valuation summary, is included with this petition. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-09-29-151-025 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 474500 Current Taxable Value as established by the BOR: 446876 What do you believe is the fair market value (also known as True Cash Value)? 791000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 395500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 09-09-29-151-027 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 569100 Current Taxable Value as established by the BOR: 532939 What do you believe is the fair market value (also known as True Cash Value)? 944000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 472000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ evan mcclelland Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of
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.