Michigan Tail Draggers LLC, Petitioner V Township Of Ray, Respondent

Page 1

Michigan Tail Draggers LLC, 

Petitioner 

Township of Ray, 

Respondent 

RECEIVED 

NOV 1 4 2024 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT Docket No. 24-003983 

MOTION FOR RECONSIDERATION 

| 

am 

requesting 

reconsideration 

of the 

Order 

of 

Dismissal 

dated 

October 29, 2024, on the grounds that 

| was not informed in a timely 

manner of the Ray Township 2024 Board of Review's decision. 

I did not receive the Board's ruling until August 15, 2024 when 

| called 

Mr. Mark Lorkowski, the Township Assessor, inquiring as to when 

| might 

hear from them. He immediately faxed me the decision {see attached). 

He explained he was new on the job, having taken over from Ms. Shawn 

Biernat. 

It appears someone dropped the ball 

in informing me in the 

required time limits. They have my address, phone number and email 

address, but weren't able to get the information to me. 

Ll

Page 2

FROM 

RAY TOWNSHIP ASSESSOR 

- 

SHAWN BIERNAT 

64255 WOLCOTT 

RAY TOWNSHIP MICHIGAN 48096 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional,): 

21-55-26-911-431 

59819 INDIAN TRAIL 

MICHIGAN TAIL DRAGGERS LLC 

23322 PINETREE CIR 

BUILDING ON LEASED LAND REAL PROPERTY NUMBER 

MACOMB MI 48042 

05-26-400-030 BLDG 431 UNIT C RAY COMMUNITY 

AIRPORT 

THIS PROPERTY IS CLASSIFIED 

210 (COMMERCIAL BUILDING ON 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 21-55-26-911-431 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2024 MBOR: PETITIONER APPEALED THE ASSESSED VALUE AND THE TAX CLASSIFICATION. THE BOARD OF REVIEW DENIED THE ASSESSED 

VALUE APPEAL, STATING PRIOR SALES JUSTIFY VALUE AMOUNTS, AND DENIED THE CLASSIFICATION APPEAL, STATING THEY DO NOT HAVE 

AUTHORITY. 

[2024 ORIGINAL ASSESSED VALUE 

33,900 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

33,900 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

33,600 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

33,600 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions, 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan Tail Draggers LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003983 

Township of Ray 

, 

Respondent(s) 

PROOF OF SERVICE 

Douglas Conciatu 

states that on Nove wen 

b (04 he/she 

[Name of person servirg/mailing petition] 

[date of service] 

served a copy of the Motion for Reconsideration 

relative to the above-captioned matter upon: 

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

Ray Township Assesor, Mark Lorkowski 

64255 Wolcott 

Ray Township, MI 48096 

Voll \ dy 

[Signature of perso yw serving/mailing copy] 

Douglas 

J. Conciatu 

[Print/type name of person serving/mailing copy]

Page 4

[EYE — 

METROPLEX MI 480 

pl 

“| 

23322 Pinetree Cir 

-r__ #| Macomb, 

MI 48042 

6 NOV 2024 

PM iS 

OV 

2 

isi 

Mica [NN TTA 

TRISORAL 

P.0. Bw 

30737 

ANS INE, ME Aggoq 

sift sf iii 

int

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 

Michigan Tail Draggers LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003983 

 

Ray Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 6, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on October 29, 2024. In the motion, 

Petitioner states they did not receive the denial until August 15, 2024. 

 

The Tribunal has considered the motion and the case file and finds that the appeal was 

dismissed because Petitioner did not file a petition on or before May 31, 2024 as 

required by statute. Petitioner contends there was no notice of the denial until August 

15, 2024, and even assuming that is true, Petitioner did not file a petition within 35 days 

of that date as required under MCL 205.735a(6). The Tribunal has no equitable power 

to waive or otherwise disregard a statutory filing deadline, and as a result, it has no 

authority to grant Petitioner the relief requested 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.1 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

 

1 See MCR 2.119.

Page 2

MTT Docket No. 24-003983 

Page 2 of 2 

 

 

 

 

 

 

 

 

 

By 

 

 

Entered: November 26, 2024 

bw/jcr 

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

Michigan Tail Draggers LLC, 

Petitioner 

Township of Ray, 

Respondent 

RECEIVED 

NOV 1 4 2024 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT Docket No. 24-003983 

MOTION FOR RECONSIDERATION 

| 

am 

requesting 

reconsideration 

of the 

Order 

of 

Dismissal 

dated 

October 29, 2024, on the grounds that 

| was not informed in a timely 

manner of the Ray Township 2024 Board of Review's decision. 

I did not receive the Board's ruling until August 15, 2024 when 

| called 

Mr. Mark Lorkowski, the Township Assessor, inquiring as to when 

| might 

hear from them. He immediately faxed me the decision {see attached). 

He explained he was new on the job, having taken over from Ms. Shawn 

Biernat. 

It appears someone dropped the ball 

in informing me in the 

required time limits. They have my address, phone number and email 

address, but weren't able to get the information to me. 

Ll

Page 2

FROM 

RAY TOWNSHIP ASSESSOR 

- 

SHAWN BIERNAT 

64255 WOLCOTT 

RAY TOWNSHIP MICHIGAN 48096 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional,): 

21-55-26-911-431 

59819 INDIAN TRAIL 

MICHIGAN TAIL DRAGGERS LLC 

23322 PINETREE CIR 

BUILDING ON LEASED LAND REAL PROPERTY NUMBER 

MACOMB MI 48042 

05-26-400-030 BLDG 431 UNIT C RAY COMMUNITY 

AIRPORT 

THIS PROPERTY IS CLASSIFIED 

210 (COMMERCIAL BUILDING ON 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 21-55-26-911-431 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2024 MBOR: PETITIONER APPEALED THE ASSESSED VALUE AND THE TAX CLASSIFICATION. THE BOARD OF REVIEW DENIED THE ASSESSED 

VALUE APPEAL, STATING PRIOR SALES JUSTIFY VALUE AMOUNTS, AND DENIED THE CLASSIFICATION APPEAL, STATING THEY DO NOT HAVE 

AUTHORITY. 

[2024 ORIGINAL ASSESSED VALUE 

33,900 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

33,900 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

33,600 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

33,600 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions, 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan Tail Draggers LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003983 

Township of Ray 

, 

Respondent(s) 

PROOF OF SERVICE 

Douglas Conciatu 

states that on Nove wen 

b (04 he/she 

[Name of person servirg/mailing petition] 

[date of service] 

served a copy of the Motion for Reconsideration 

relative to the above-captioned matter upon: 

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

Ray Township Assesor, Mark Lorkowski 

64255 Wolcott 

Ray Township, MI 48096 

Voll \ dy 

[Signature of perso yw serving/mailing copy] 

Douglas 

J. Conciatu 

[Print/type name of person serving/mailing copy]

Page 4

[EYE — 

METROPLEX MI 480 

pl 

“| 

23322 Pinetree Cir 

-r__ #| Macomb, 

MI 48042 

6 NOV 2024 

PM iS 

OV 

2 

isi 

Mica [NN TTA 

TRISORAL 

P.0. Bw 

30737 

ANS INE, ME Aggoq 

sift sf iii 

int

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

Michigan Tail Draggers LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003983

Township Of Ray,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003983

Page 2 of 6

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: October 29, 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

Michigan Tail Draggers LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003983

Township Of Ray,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 24-003983

Page 4 of 6

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: October 29, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

Page 6

MTT Docket No.

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 

’ 

Traninfo:4606 25709BT0-1 

09/16/24 

SEP 2.0 2024 

Chih: 

326 

fats $250.00 

0: 

ICHIGAN TAIL DRAGGERS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 

mM. 

Last Name/Company Name 

Douglas 

J 

Conciatu/Michigan Tail Draggers LLC 

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

23322 Pinetree Cir 

City or Town 

State 

ZIP Code 

Macomb 

Mi 

48042 

Telephone Number 

Fax Number 

586-491-0286 

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

champ59e@aol.com 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel

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 (checkall that apply) 

True Cash and Taxable Value 

{7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TRUE CASH and TAXABLE VALUE - The building in question is an aircraft storage 

hangar purchased in 2022 for $50,000. In 2023 the Township assessed it for $30,400 

making the True Cash Value $60,800 an increase of 21% over what 

| paid for it. In 

2024 the SEV was raised to $33,900 or $67,800 True Cash Value. 

It is my contention 

that the purchase price of $50,000 should have been the basis for the original true 

cash value and not the $60,400 the township assessed and that the SEV for 2024 

should be adjusted accordingly. 

CLASSIFICATION - Ray Township classified the storage unit as a Commercial 

Building on Leased Land (210). Per MCA 211.34 c (b) (iv) the classification is wrong 

since the hangar, though on leased land, is NOT used for any commercial purposes, 

but strictly for recreational activities. With that in mind, the classification that is most in 

line with the statute is 211.34c (e)(ii), Residential for Recreational Purposes. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

J Ne 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

a July 

O December 

If No, check the applicable reason(s): 

(} 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

21-55-26-911-431 

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: 

$33,800 

Current Taxable Value as established by the BOR: 

$33,900 

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

$50,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Vali. 

$25,000 

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

The purchase price should be the basis for the True Cash Value 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

21-55-26-911-431 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

[4 

What do you believe is the property’s classification? 

& 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utitity 

{check ane) 

If improved property, how is the property currently being used? 

Aircraft storage 

tf improved property, for what use was the property designed? 

Aircraft storage

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[ Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption? 

[7 ves 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 wili be added for each additional parcel being appealed, not to

Page 5

nk

Page 6

at

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

Michigan Tail Draggers LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003983

Township Of Ray,

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 24, 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

Michigan Tail Draggers LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003983

Township Of Ray,

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 24, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

RECEIVED 

’ 

Traninfo:4606 25709BT0-1 

09/16/24 

SEP 2.0 2024 

Chih: 

326 

fats $250.00 

0: 

ICHIGAN TAIL DRAGGERS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 

mM. 

Last Name/Company Name 

Douglas 

J 

Conciatu/Michigan Tail Draggers LLC 

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

23322 Pinetree Cir 

City or Town 

State 

ZIP Code 

Macomb 

Mi 

48042 

Telephone Number 

Fax Number 

586-491-0286 

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

champ59e@aol.com 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

True Cash and Taxable Value 

{7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TRUE CASH and TAXABLE VALUE - The building in question is an aircraft storage 

hangar purchased in 2022 for $50,000. In 2023 the Township assessed it for $30,400 

making the True Cash Value $60,800 an increase of 21% over what 

| paid for it. In 

2024 the SEV was raised to $33,900 or $67,800 True Cash Value. 

It is my contention 

that the purchase price of $50,000 should have been the basis for the original true 

cash value and not the $60,400 the township assessed and that the SEV for 2024 

should be adjusted accordingly. 

CLASSIFICATION - Ray Township classified the storage unit as a Commercial 

Building on Leased Land (210). Per MCA 211.34 c (b) (iv) the classification is wrong 

since the hangar, though on leased land, is NOT used for any commercial purposes, 

but strictly for recreational activities. With that in mind, the classification that is most in 

line with the statute is 211.34c (e)(ii), Residential for Recreational Purposes. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

J Ne 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

a July 

O December 

If No, check the applicable reason(s): 

(} 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

21-55-26-911-431 

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: 

$33,800 

Current Taxable Value as established by the BOR: 

$33,900 

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

$50,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Vali. 

$25,000 

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

The purchase price should be the basis for the True Cash Value 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

21-55-26-911-431 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

[4 

What do you believe is the property’s classification? 

& 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utitity 

{check ane) 

If improved property, how is the property currently being used? 

Aircraft storage 

tf improved property, for what use was the property designed? 

Aircraft storage

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[ Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption? 

[7 ves 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 wili be added for each additional parcel being appealed, not to

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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.