Vincent Shen, Petitioner V Michigan Department Of Treasury, Respondent
- Petitioner
- Vincent Shen
- Respondent
- Michigan Department Of Treasury
Case overview
- Docket number
- 24-004119-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 |
|---|---|---|---|---|---|---|
| 9 | Consent Judgment | Not recorded | 6 | 12/18/2024 | Not recorded | Download |
| 8 | Stip for Consent Judgment | Not recorded | 6 | 12/18/2024 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 12/18/2024 | Not recorded | Download |
| 6 | A Stipulation has been received. | Not recorded | Not recorded | 12/10/2024 | $25.00 | Download |
| 5 | Answer was received | Not recorded | Not recorded | 12/10/2024 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 12/03/2024 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 12/03/2024 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 11/27/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 11/27/2024 | $25.00 | Download |
Documents
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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 Vincent Shen, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-004119 Department of Treasury, Presiding Judge Respondent. Marcus L. Abood ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 24-004119 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By Entered: December 18, 2024 jmb 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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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER December 10, 2024 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Vincent Shen v Michigan Department of Treasury MTT Docket No. 24-004119 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for Entry of Consent Judgment along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: Vincent Shen c/o Wenjie Jiang
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL VINCENT SHEN, Petitioner, v MTT Docket No. 24-004119 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on December 10, 2024 he served a copy of the Respondent’s Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent Judgment with attachments and this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Vincent Shen C/O Wenjie Jiang PO Box 700233 San Jose, CA 95170 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’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 Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default. 24-004119 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov 09-09-21-401-103
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2023 and 2024 10/25/2024
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: Parcel Identification Number(s): Each parcel number being appealed must be listed. Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. Classification of Property: Check the classification of the
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STATE
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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 Vincent Shen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004119 Michigan Department of Treasury, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information.
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MTT Docket No. 24-004119 Page 2 of 8 If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: December 18, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Vincent Shen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004119 Michigan Department of Treasury, 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
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MT
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER December 10, 2024 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Vincent Shen v Michigan Department of Treasury MTT Docket No. 24-004119 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Stipulation for Entry of Consent Judgment along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me at (517) 241- 2904. Sincerely, Quale Williams Departmental Representative Enclosures cc: Vincent Shen c/o Wenjie Jiang
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL VINCENT SHEN, Petitioner, v MTT Docket No. 24-004119 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on December 10, 2024 he served a copy of the Respondent’s Principal Residence Exemption Appeal Answer Form and Stipulation for Entry of Consent Judgment with attachments and this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Vincent Shen C/O Wenjie Jiang PO Box 700233 San Jose, CA 95170 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’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 Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default. 24-004119 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov 09-09-21-401-103
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2023 and 2024 10/25/2024
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: Parcel Identification Number(s): Each parcel number being appealed must be listed. Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. Classification of Property: Check the classification of the
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 24-004119 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Unit of Government Michigan Department of Treasury (MDT) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Quale M.I. Last Name Williams Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 430 W Allegan City or Town Lansing State Michigan ZIP Code 48922 Telephone Number 517-241-2904 Fax Number E-mail Address williamsq2@michigan.gov Section 3: Subject Property Information Parcel Identification Number(s): 09-09-21-401-103 Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining. Classification of Property: Real Residential Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal See attached: Section 5: Jurisdictional Issues List the tax year(s) denied: 2023 & 2024 Check what action prompted this appeal: Department of Treasury If you checked “other” above, explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 10/25/2024 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Quale Williams
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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 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Vincent M.I. Last Name/Company Name Shen Mailing Address (No., Street, P.O. Box or Rural Route) 1225 Island Dr #103 City or Town Ann Arbor State Michigan ZIP Code 48105 Telephone Number 408 658 2756 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) vncntshn@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Wenjie M.I. Last Name Jiang Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) POBOX 700233 City or Town San Jose State California ZIP Code 95170 Telephone Number 408-838-8961 Fax Number ___-___-____ E-mail Address wendyqjiang@gmail.com Section 3: Subject Property Information Parcel Identification Number: 09-09-21-401-103 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 1225 Island Drive, #103 Ann Arbor
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48105 Taxing Authority: City Of Ann Arbor (WASHTENAW) County: Washtenaw Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal We purchased this condo as joint owners on June 29, 2022, submitted a PRE Affidavit form and got approval for PRE. Vincent Shen (one of the co-owners) has been living in the condo and attending the University of Michigan as a full time student since mid August 2022. This condo has been his primary residence since then and will continue to be his primary residence till he graduates from the university except for short school breaks. PRE denial letter was sent to Condo mailbox on July 26, 2024 during summer break when Vincent was out of Ann Arbor area. Therefore we missed the deadline to appeal PRE denial. Vincent is the co-owner and has been the primary residence since summer 2022, he should qualify for PRE. We would like to appeal PRE denial. Thank you for your kind consideration. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024 Indicate who denied the exemption under appeal: Department of Treasury If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Oct. 25, 2024 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Wenjie Jiang /s/
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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 Vincent Shen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004119 Michigan Department of Treasury, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: December 3, 2024 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Vincent Shen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-004119 Michigan Department of Treasury, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 279. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: December 3, 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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i STATE OF Michigan GRE TCHEN WAMITMER DEPARTMENT OF TREASURY RACHAEL EUBANKS LANSING STATE TREASURER GOVERNOR October 25, 2024 Vincent Shen and Wenjie Jiang Trust 1225 Island Drive #103 Ann Arbor, M1 48105 RE: Vincent Shen and Wenjie Jiang Trust Docket 2024-2618 PRE Unit File Number 2024-AP-0502 Denial of Michigan Principal Residence Exemption Denial Notice Date | Tax Year | % Allowed | Parcel No. 07/26/2024 2024 0.00 % 090921401103 07/26/2024 2023 0.00 % 090921401103 DENIAL OF REQUEST FOR INFORMAL CONFERENCE We have received your correspondence postmarked 10/21/2024 in which you requested an informal conference. Your request for an informal conference is denied as untimely. A request for an informal conference must be made to the Michigan Department of Treasury within 35 days after your receipt of the Department’s denial of the principal residence exemption claim notice on the above parcel. This is the Department’s final decision in this matter under MCL 211.7cc(8) of the General Property Tax Act. If you disagree with all or a part of this decision, you may file your petition with the small claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48909 (telephone number: 517-335-9760) within 35 days of this decision in accordance with MCL 211.7cc(13). If you have any questions about your future eligibility for the principal residence exemption, you should contact your local assessor. Sincerely, SS a Lance R. Wilkinson, Director Bureau of Tax Policy cc: Chris Mida, PRE Unit BUREAU OF TAX POLICY « P.O. BOX 30828 « LANSING, MICHIGAN 48909 (517) 335-7477 « (517) 763-0430 fax » Treas-PREHearings@michigan.gov
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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 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Vincent M.I. Last Name/Company Name Shen Mailing Address (No., Street, P.O. Box or Rural Route) 1225 Island Dr #103 City or Town Ann Arbor State Michigan ZIP Code 48105 Telephone Number 408 658 2756 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) vncntshn@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Wenjie M.I. Last Name Jiang Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) POBOX 700233 City or Town San Jose State California ZIP Code 95170 Telephone Number 408-838-8961 Fax Number ___-___-____ E-mail Address wendyqjiang@gmail.com Section 3: Subject Property Information Parcel Identification Number: 09-09-21-401-103 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 1225 Island Drive, #103 Ann Arbor
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48105 Taxing Authority: City Of Ann Arbor (WASHTENAW) County: Washtenaw Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal We purchased this condo as joint owners on June 29, 2022, submitted a PRE Affidavit form and got approval for PRE. Vincent Shen (one of the co-owners) has been living in the condo and attending the University of Michigan as a full time student since mid August 2022. This condo has been his primary residence since then and will continue to be his primary residence till he graduates from the university except for short school breaks. PRE denial letter was sent to Condo mailbox on July 26, 2024 during summer break when Vincent was out of Ann Arbor area. Therefore we missed the deadline to appeal PRE denial. Vincent is the co-owner and has been the primary residence since summer 2022, he should qualify for PRE. We would like to appeal PRE denial. Thank you for your kind consideration. Section 6: Jurisdictional Issues List the year(s) denied: 2023, 2024 Indicate who denied the exemption under appeal: Department of Treasury If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Oct. 25, 2024 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Wenjie Jiang /s/
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