NORTHFIELD TOWNSHIP
NORTHFIELD TOWNSHIP
MARCH BOARD OF REVIEW
The Board of Review is required to meet in March to hear assessment and classification appeals. The Board of Review may also be required to meet in July and/or December to correct clerical errors or hear Principal Residence Exemption appeals.
The board of review shall meet on the Tuesday immediately following the first Monday in March to receive the assessment roll for the current year and proceed to examine same. 211.29(1) MCL. Date March 2, 2010
The board of review shall meet on the second Monday in March starting not earlier than 9 a.m. and not later than 3 p.m. to continue in session during the day for not less than 6 hours. The governing body of a city or township may authorize an alternative starting date for the second meeting of the Board of Review.
Persons or their agents who have appeared to file a protest at a scheduled meeting or at a scheduled appointment shall be afforded an opportunity to be heard. 211.30 MCL.
Every person who makes a request, protest or application to the board of review for the correction of the assessed value or the tentative taxable value of the person’s property shall be notified in writing of the board of review’s action, not later than the first Monday in June Date: June 7, 2010. The notice shall set forth the state equalized valuation or the tentative taxable value of the property, information regarding the right of appeal to the Michigan Tax Tribunal, the address of the Michigan Tax Tribunal and final date for appealing to the Michigan Tax Tribunal. 211.30(4) MCL.
The 2010 March Board of Review Appeals Session meeting was called to order by Jon Messner, Board of Review Chairperson, carried 3-0, at 1:06 pm on Monday, March 8, 2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
Others in Attendance:
Township Supervisor Deb Mozurkewich
Absent
Board of Review Member Elizabeth Toncevich
The 2009 March Board of Review heard the following petitions; Monday March 8, 2010:
Petition # 001
Parcel # B-02-05-369-015
Appointment: 3/8/10
Time: 1:20pm
Property Owner: Everett Myers
2010 AV=$ 8,900 2010 TV=$ 8,900
Owner’s Estimate of TCV = LEFT BLANK
Minutes:
Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Property is buildable right now.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
Property 2010 Assessment Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Gyde, approved 3-0
MBOR 2010 AV=$8,900 MBOR 2010 TV$=8,900
Petition # 002
Parcel # B-02-17-264-022
Appointment: 3/8/10
Time: 1:30pm
Property Owner: Everett Myers
2010 AV=$ 8,700 2010 TV=$ 8,700
Owner’s Estimate of TCV = LEFT BLANK
Minutes:
Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Stated no road, no sewer extension; property value was decreased last year.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
Property valued with a “no road” adjustment when established thus; 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$8,700 MBOR 2010 TV$=8,700
Petition # 003
Parcel # B-02-17-264-023
Appointment: 3/8/10
Time: 1:40pm
Property Owner: Everett Myers
2010 AV=$ 7,600 2010 TV=$ 5,284
Owner’s Estimate of TCV = LEFT BLANK
Minutes:
Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
Property valued with a “no road” adjustment when established thus; 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$7,600 MBOR 2010 TV$=5,284
Petition # 004
Parcel # B-02-17-265-003
Appointment: 3/8/10
Time: 1:50pm
Property Owner: Everett Myers
2010 AV=$ 6,200 2010 TV=$ 2,747
Owner’s Estimate of TCV = LEFT BLANK
Minutes:
Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Property value was decreased last year.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
Property valued with a “no road” adjustment when established thus; 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$6,200 MBOR 2010 TV$=2,747
Petition # 005
Parcel # B-02-02-300-007
Appointment: 3/8/10
Time: 2:00pm
Property Owner: Frank A Borg
2010 AV=$ 236,200 2010 TV=$ 208,766
Minutes:
Petition appeal of the Residential property Classification to be change to Agricultural. 2010 Hardship Application submitted. Appointment of Agent; not notarized; however, Mr. Borg present and considered legal for his own representation, for application of Hardship and classification appeal. Submitted Hamburg and green oak hardship applications.
Petition stated….looking for assistance on property taxes & classification. May have impact on decision, current use is farming (horse farm). Classification petition….classification may have impact on types and amounts of assistance that may be available.
Present; Dale Brewer, Frank Borg and caretaker Joann; 30 acres just under, can get help if agricultural. Not specific as to help he would get? Filing hardship and classification. Questioned use of property value for hardship exemption.
MBOR Action:
Property Classfication request denied; affirmed as Residential; Hardship application denied, does not meet Hardship guidelines. Motioned by Purrington; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 236,200 MBOR 2010 TV$=208,766
MBOR Classification: Residential
Petition # 006
Parcel # B-02-17-281-016
Appointment: 3/11/10
Time: Letter/Application
Property Owner: Arlene Brannan
2010 AV=$ 71,900 2010 TV=$ 71,900
Minutes:
Petitioned for 2010 Hardship exemption. Application acts as an appearance before the Board of Review.
MBOR Action:
Property Hardship application approved; meets 2010 Hardship guidelines. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 0 MBOR 2010 TV$= 0
Petition # 007
Parcel # B-02-17-100-014
Appointment: 3/8/10
Time: 2:40pm
Property Owner: John Wagenti & Angela Avey
2010 AV=$ 67,400 2010 TV=$ 60,119
Owner’s Estimate of TCV = $30,000 x 2
Minutes:
Petition appeal of the Assessed and Taxable Value. Angela Avey stated the property taxes “popped up” after the sale. Discussion about the property record card uncovered a statement by the owner that there “is no” Tool shed on the property. Stated that the individual from the Assessor’s office noted that it was not on the property during the inspection in 2009.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. The property taxes were not “popped up” for 2010 as they were reduced by the CPI of .997 from 60,300 in 2009 to 60,119 in 2010. Reduction of the Shed is being removed from the capped calculation in the amount of $900; Assessor’s review is currently in the process of being completed. Upon completion of “all of” the inspections the Assessor will begin inputting the collected inspection information for the 2011 Assessments. Petitioner’s request is approved by the loss of the Toolshed: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$66,500 MBOR 2010 TV$=59,221
Petition # 008
Parcel # B-02-17-278-030
Appointment: 3/8/10
Time: 3:00pm
Property Owner: John J Roberts
2010 AV=$ 137,800 2010 TV=$ 129,078
Owner’s Estimate of TCV = ~$210,000
Minutes:
Petition appeal of the Assessed and Taxable Value. Mr. Roberts states that the 2 family/duplexes below current value for this property; rental market is soft w/projected future declines in rental income. Request is that the property is valued under the Income Approach vs the method used by the Assessor. Submitted worksheet of past sales from 2004 to 2007 on six properties that sold with a price range between $134,000 to $219,000.
MBOR Action:
Assessments are established on a uniform basis. Valuation Method would have to be changed for all Duplex/multi-family dwellings; rental information would have to be collected from the owner’s, if obtainable, and market rents established for the 2009 year, in order to change method of valuation for these types of properties. Cost Approach adjusted by sales data to Market Value is utilized in the establishment of the 2010 Assessment.
Data submitted is prior to the current year for establishment of the 2010 Assessment. Petitioner did not submit listings with “rental Income” information only sales dates/price sold; board is not able to be verify where the Income rents were from or if accurate.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. 2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$137,800 MBOR 2010 TV$=129,079
Petition # 009
Parcel # B-02-30-100-013
Appointment: 3/8/10
Time: 3:10pm
Property Owner: Raymond & Juliet Cochran
2010 AV=$ 59,700 2010 TV=$ 59,520
2010 Assessor’s Classification: 402 Residential Vacant
Owner’s Estimate of TCV = LEFT BLANK
Minutes:
Petition appeal of the Residential property Classification to be changed to Agricultural. Mr. Cochran stated property is heavily wooded and has a substantial amount of wetlands. Stated the property is not suitable for Residential use –“No perk” absent of an engineered field. Property currently has 3 active Bee Hives and is used for honey production and small vegetables gardening. Stated wants changed back to Agricultural.
MBOR Action:
2010 Property Classification of Residential was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR CLASSIFICATION: 402 Residential Vacant
Petition # 010
Parcel # B-02-05-378-002
Appointment: 3/11/10
Appointment Time: Hardship Application
Property Owner: Marian Zwinck
2010 AV=$103,600 2010 TV=$103,600
Owner’s Estimate of TCV = $ 2010 Hardship Request
Minutes:
Petition appeal of the Assessed/Taxable value. Petition submitted 2010 Hardship application.
MBOR Action:
2010 Hardship application does not meets policy guidelines, the Board of Review; Petitioner’s request denied. Motioned by Messner; seconded by Gyde, approved 3-0; Hardship given a partial exemption of 50% by the Township supervisor for special circumstance
MBOR 2010 AV=$103,600 MBOR 2010 TV=$ 103,600
Revised by Supervisor to
2010 AV =$ 51,800 2010 TV =$51,800
Petition # 011
Parcel # B-02-05-400-012
Appointment: 3/8/10
Time: 3:30pm
Property Owner: Marc Garwood
2010 AV=$ 88,000 2010 TV=$ 88,000
Owner’s Estimate of TCV = $135,000
Minutes:
Petition appeal of the Assessed Value. Mr. Garwood states his appraisal is for $130,000 and that he paid $125,000. He indicated a comp down the street sold for $127,000. Submitted in part, two pages of a Mortgage Appraisal dated 3/10/2009 stating the fair market value of $127,500. No comp information included in the submission.
MBOR Action:
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$88,000 MBOR 2010 TV$=88,000
Petition # 012
Parcel # B-02-05-370-005
Appointment: 3/8/10
Time: 3:40pm
Property Owner: Linda Chaikin
2010 AV=$ 138,300 2010 TV=$ 120,420
Owner’s Estimate of TCV = $110,000; $220,000 initialed
Minutes:
Petition appeal of the Assessed Value. Ms. Chaikin stated “overvalued” She indicated that her other properties are assessed for a lot less. No documentation
MBOR Action:
2010 Assessed/Taxable value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$138,300 MBOR 2010 TV$= 120,420
Petition # 013
Parcel # B-02-05-378-033
Appointment: 3/8/10
Time: 3:50pm
Property Owner: Linda Chaikin
2010 AV=$ 6,000 2010 TV=$ 2,310
Owner’s Estimate of TCV = $2,300
Minutes:
Petition appeal of the Assessed Value. Ms. Chaikin submitted a written letter attached to petition regarding the vacant land on Front Street. Stated assessed more than double its previous assessment. Lot isn’t even buildable or sellable. Statement regarding her income. Letter states property values have dropped 30% to 50% and taxes only 1%. Stated there are other vacant properties that are not on the tax roll asking why we don’t tax them instead of her.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Taxable value was affirmed at $2,310. Motioned by Purrington; seconded by Messner, approved 3-0
The 2010 Assessed request was lowered by the Board of Review to $2,800. Petitioner’s request is partially approved: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$2,800 MBOR 2010 TV$= 2,310
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jim Purrington, Seconded by Jon Messner, carried 3-0, at 4:02pm on Monday, March 8, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 5:56 pm on Monday, March 8,2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington
Others in Attendance:
Township Supervisor Deb Mozurkewich
Absent
Board of Review Member Elizabeth Toncevich
Petition # 014
Parcel # B-02-26-100-030
Appointment: 3/8/10
Time: 6:00pm
Property Owner: Kurt & Lia Johnston
2010 AV=$ 201,200 2010 TV=$ 188,233
Owner’s Estimate of TCV = $324,000
Minutes:
Petition appeal of the Assessed Value. Mr & Mrs. Johnston submitted a comp sheet of their neighbors and a Mortgage Appraisal dated March 26,2009 stating $385,000.
MBOR Action:
Three comps in the appraisal with Adjusted Sales Prices of $393,500; $397,000; and $335,000. High at $393,500 and Low at $335,000.
Review of the 2010 Assessment Record card does not have the valuation for the square footage of the Lower Level Basement finish and half bath on the 2010 assessment. Assessor needs to correct valuation to reflect finish.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$201,200 MBOR 2010 TV$= 188,233
Petition # 015
Parcel # B-02-02-100-004
Appointment: 3/8/10
Time: 6:10pm
Property Owner: Eric Fitzpatrick
2010 AV=$ 107,300 2010 TV=$ 107,300
Owner’s Estimate of TCV = $100,613
Minutes:
Petition appeal of the Assessed Value. Mr. Fitzpatrick states that the property appraised at $205,000 and that he bought the home, which was not foreclosed or short-saled for $197,450. He is requesting the average of these two prices, divided by 2($100,613) be used for my assessed value. Attached letter stating request of taxable value be reduced to $100,613 from $107,300 and restates what is on his petition. Submitted a Appraisal Report dated 1/22/2010 with a value stated as $205,000
MBOR Action:
Appraisal has three comparables with Adjusted Sales Prices of $223,000; $ 205,000; and $213,000. High $223,000 and the Low $205,000. Assessed at $107,300 and TCV on the Roll at $214,655 falls in the range of the appraisal submitted. He notes Comp 2 as an attachment in his statements; yet review of the appraisal shows that comp two doesn’t have brick; partial bsmt finish; and less land than the subject. Comp three has a little more land and no basement but a Slab; and comp #1 has less land but is brick, with finished bsmt and a little more sqftg. Valuation for 2010 by Assessor falls within the range as submitted.
Board addressed both Assessed and Taxable value due to attachment. Petition was check for Assessed Value. 2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$107,300 MBOR 2010 TV$= 107,300
Petition # 016
Parcel # B-02-26-400-015
Appointment: 3/8/10
Time: 6:20pm
Property Owner: Phil A Neal
2010 AV=$ 232,900 2010 TV=$ 200,065
Owner’s Estimate of TCV = $425,000
Minutes
Petition appeal of the Assessed Value. Stated over appraised per current market value. Mr. Neal & Ms Glowinski stated overall depression of prices, neighbors all reducing, theirs keeps going up. Submitted listings.
MBOR Action:
2010 Assessed was reduced by the Board of Review; Petitioner’s request is partially approved at $455,200: Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$227,600 MBOR 2010 TV$= 200,065
Petition # 017A
Parcel # B-02-07-400-007
Appointment: 3/8/10
Time: 6:30pm
Property Owner: John Q Nelson
2010 AV=$ 129,400 2010 TV=$ 107,376
Owner’s Estimate of TCV = $210,000
Minutes
Petition appeal of the Assessed Value. Questioned why did it go up. Next door sold at an auction for $75,000 now it’s on the market for $205,000. Submitted a list of information on his home with a statement of overpayment for the dwelling at the time of purchase, as he did not know where the seasonal ponds on the property were and that he got caught up in a competitive bid. Gave a worksheet of four property addresses and was comparing their assessments by year of change. Submitted a listing sheet for 951 Jennings Rd for a house on the market.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Gyde; seconded by Messner, approved 3-0
MBOR 2010 AV=$129,400 MBOR 2010 TV$= 107,376
Petition # 018
Parcel # B-02-07-300-023
Appointment: 3/8/10
Time: 6:40pm
Property Owner: Jeffrey R & Rebecca L Chapin
2010 AV=$ 110,700 2010 TV=$ 110,700
Owner’s Estimate of TCV = $150,000
Minutes:
Petition appeal of the Assessed Value. Petitioned assessed value too high in comparison to market value. Mr. Chapin stated near properties are selling for less. Submitted a worksheet of four homes listed and one sold property. Submitted a listing for 7794 Kearney Rd.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$110,700 MBOR 2010 TV$= 110,700
Petition # 019
Parcel # B-02-01-400-012
Appointment: 3/8/10
Time: 6:50pm
Property Owner: Steven T Houtman
2010 AV=$ 174,600 2010 TV=$ 166,698
Owner’s Estimate of TCV = $132,500 x 2
Minutes:
Petition appeal of the Assessed/Taxable Value. Petitioned with an appraisal that was conducted for a loan for outbuilding; values home at $265,000. Swampy area limits use of 1/3 of property. Mr. Houtman submitted Mortgage Appraisal dated October 4, 2009. Owner submitted a typed statement that the mortgage appraisal stating that the highest value on the attached appraisal was bank owned (the Cape). He believed if that sale wasn’t used that his valuation would have been lower than $265,000.
MBOR Action:
Comps Adjusted Sales Prices are $294,750; $260,600; & $236,000. High $294,750 and Low $236,000. Two of the comps are Two Sty Dwellings; one comp is comparable as a Cape (1 ½ Sty) having less land but a little more square footage.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$174,600 MBOR 2010 TV$= 166,698
Petition # 020
Parcel # B-02-08-250-020
Appointment: 3/8/10
Time: 7:00pm
Property Owner: Eagle Two Investments LLC
2010 AV=$ 91,700 2010 TV=$ 91,700
Owner’s Estimate of TCV = $122,400
Minutes:
Petition appeal of the AssessedValue. Petitioned by representative, Bob Lupi with Property Owner Dan Lupi. Petition stated “Assessed value exceeds 50% of the market value. Attached is 9 comparable sales which indicate the market value of $122,400”. Uncertified document attached for Agent Representation signed by Anthony V Lupi & Daniel E Lupi attached, dated Nov 9, 2009 addressed to the Assessor. Representative went over packet regarding assessing method of his comparables.
Typed letter also attached on the top of the packet stating in summary stating that the packet contains and appraisal of subject property using market and income approach (which is required by Michigan State Tax Commission).
The letter notes that the comparables are from 6 neighboring communities along with the depreciation schedule for this type of property. Letter basically states a recap of information found within the packet and the petitioners reason for their stated market value of $120,000 then states an 11% reduction of that number for $53,400 vs. the petition request of $122,400 TCV.
MBOR Action:
Assessments are established on a uniform basis. A survey of rental information would have to be collected from the property owner’s of these building types that are not owner occupied, if obtainable, and market rents established for the 2009 year, in order to change method of valuation for these types of properties.
Cost Approach adjusted to Market Value is the method utilized currently in the establishment of the 2010 Assessment. Depreciation schedules are being utilized to establish value as recommended by the State Tax Commission.
Data submitted; board is not able to be verify the sales information or where the petitioners Income rents were obtained from; not documentation to verify; or if sales/income data is accurate.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$91,700 MBOR 2010 TV$=91,700
Petition # 021
Parcel # B-02-08-250-021
Appointment: 3/8/10
Time: 7:10pm
Property Owner: Scott M Hoover
2010 AV=$ 47,100 2010 TV=$ 47,100
Owner’s Estimate of TCV = $75,600
Minutes:
Petition appeal of the AssessedValue. Petitioned by representative, Bob Lupi with Property Owner Scott Hoover. No agency documents attached, owner present.
Petition stated assessed value too high is in comparison to market value. Sales data attached.
Also submitted a letter with information regarding that he purchased the property in September of 2008 for $100,000. He indicates the 2009 Assessment value and the % over what he paid for the property.
Letter stated that the purchase price was higher than market value for two reasons. Noted the purchase was by Land Contract. Last paragraph of the letter states the petitioners beliefs about discounting the property and also notes the value he believes, represents the value for the 2009 assessment and that he was unable to attend the 2009 Board of Review. Statement that the Washtenaw County Equalization has required the township to reduce the commercial class by 11% for 2010. In summary states a value of $42,500 –11% to be $37,800 (or $75,600 as indicated on his petition).
MBOR Action:
Board of Review has no authority over the 2009 Assessment.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$47,100 MBOR 2010 TV$=47,100
Petition # 022
Parcel # B-02-23-100-011
Appointment: 3/8/10
Appointment Time: 7:20pm
Property Owner: Kenneth J & Robin L Grzembski
2010 AV=$ 145,900 2010 TV=$ 145,900
Owner’s Estimate of TCV = $110,000 x 2
Minutes:
Petition appeal of the AssessedValue. Petition stated possible square footage error; appraisal, previous sales prices to SEV, trends, and other properties on the market.
Mr. & Mrs. Grzembski petitioned stating that property is now worth $220,000 and that it was over valued last year. Property was purchased at $210,000 in August of 2009. Submitted copies of a couple of pages from a mortgage appraisal dated July 14, 2009 for $210,000. Submitted printouts of listing sheets w/property information attached.
MBOR Action:
The 2010 Assessed request was lowered by the Board of Review as a recommendation made by the Assessor to correct a clerical error in the square footage calculation to reflect a loss of 4,100 in AV/TV and revise the assessed value to $141,800. Petitioner’s request is partially approved by the recommendation: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$141,800 MBOR 2010 TV$= 141,800
Petition # 023
Parcel # B-02-26-300-015
Appointment: 3/8/10
Appointment Time: 7:30pm
Property Owner: Raymond & Mary Zuk
2010 AV=$ 198,900 2010 TV=$ 185,687
Owner’s Estimate of TCV = $142,500 x 2
Minutes:
Petition appeal of the Assessed/Taxable Value. Petition states Assessed value & Taxable value are estimated higher than current property value. As per recent appraisal. Mr. Zuk submitted a mortgage refinance appraisal dated July 20, 2009 for $285,000 stating the property is assessed near $400,000.
MBOR Action:
Comps Adjusted Sales Prices are $281,800; $280,750; & $306,000. High $306,000 and Low $280,750
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$198,900 MBOR 2010 TV$= 185,687
Petition # 024
Parcel # B-02-16-200-010
Appointment: 3/8/10
Appointment Time: 7:40pm
Property Owner: Edward & Ann Gariepy
2010 AV=$ 146,800 2010 TV=$ 131,094
Owner’s Estimate of TCV = $245,000
Minutes:
Petition appeal of the Assessed Value. Petition states SEV of 146,800 does not reflect true cash market value. In addition, like properties are assessed for less. Mr. Gariepy claims value of $245,000, no comps to support SEV price had listed at $300,000 with not offers. His neighbor’s located at 7791 went down 18%.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$146,800 MBOR 2010 TV$= 131,094
Petition # 025
Parcel # B-02-06-300-016
Appointment: 3/8/10
Appointment Time: 7:50pm
Property Owner: Edward & Deborah Doran
2010 AV=$ 189,500 2010 TV=$ 185,442
Owner’s Estimate of TCV = $275,000
Minutes:
Petition appeal of the Assessed/Taxable Value. Petition states not at the value assessed at.
Letter attached to appeal in summary states that the owner has enclosed a comparable market analysis from a local realtor and had two appraisals done by two different appraisers. Noted that the appraisals, including ours has taken into consideration that they have no landscaping and that the house is 10 years old. Request reconsideration of the valuation by including the updated information that he has enclosed for our review.
Two four page submissions of Appraisals summaries, one dated April 21, 2009 for $300,000 and the second dated 6/11/2009 for $300,000
Mr. & Mrs. Doran indicated that the records show 50 Sqft more than exists.
Owner submitted a Real comp worksheet
MBOR Action:
Difference in Square footage should be presented to the Assessor.
The two Appraisal summaries have a total of five different comparables and one that is the same for both; known as, 3136 North Territorial with Adjusted Sales Prices of $293,500; $ 294,000; $320,250 & 301,913 for the same property; $ 296,825 and $304,275. High $320,250 and the Low $296,825.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$189,500 MBOR 2010 TV$= 185,442
Petition # 026
Parcel # B-02-10-200-003
Appointment: 3/8/10
Appointment Time: 8:00pm
Property Owner: Heather & Loren Wallace
2010 AV=$ 93,900 2010 TV=$ 93,900
Owner’s Estimate of TCV = $160,000/162,500
Minutes:
Petition appeal of the Assessed Value. Petition states VA appraisal & probate court appraisal both listing comp properties came in at $160,000 & $162,500. Property sold for $160,000
Mr. Wallace states the appraisal says worth less. Submitted two appraisals dated 1/3/2009 for $160,000 and the other dated December 7, 2009 for $162,500
MBOR Action:
Sale of home after sales study date.
The two Appraisal summaries have a total of six different with Adjusted Sales Prices at different times of the year. High $183,450 and the Low $141,650
Taxable Value calculated at the capped value; Taxable value is uncapped the year following the transfer of ownership and the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington approved 3-0
MBOR 2010 AV=$93,900 MBOR 2010 TV$= 93,900
Petition # 027
Parcel # B-02-01-400-007
Appointment: 3/8/10
Appointment Time: 8:10pm
Property Owner: Matthew & Julie Plave
2010 AV=$ 128,100 2010 TV=$ 116,056
Owner’s Estimate of TCV = $192,872
Minutes:
Petition appeal of the Assessed Value. Petition states not following market, not allowed to petition in 2009 because of Clayton Rider.
Mr. Plave claims record shows he was denied last year. He didn’t come to board of review last year.
Submitted letter with attachments of property information for four comparable homes in close proximity to his home with similar lots sizes and styles and four sales of those same four homes that sold. An average calculation of assessment was stated at $114,400 and an average calculation of the sales prices $235,250
Packet contained an exhibit from Realestate.yahoo for homes in the 48178 zip code. Another exhibit from of a line graph was also attached showing a five year history of home values in the 48178 zip code.
He requests that we note that in 2008 he was before the board and they approved a reduction in his assessment value which dramatically brought his home back in line with area averages. Requests a review of the attached documentation for the assessed value to be brought back in line with other comparable homes in our area.
MBOR Action:
Four comps submitted; three are Ranch styled homes and one (#3) is a Bi/Tri Level like the petitioners that sold 10/17/2008 $365,000. Assessment is proper with like homes of the same style. 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde approved 3-0
MBOR 2010 AV=$128,100 MBOR 2010 TV$= 116,056
Petition # 028
Parcel # B-02-08-360-016
Appointment: 3/8/10
Appointment Time: 8:20pm
Property Owner: Daniel & Pamela Hill
2010 AV=$ 91,300 2010 TV=$ 91,300
Owner’s Estimate of TCV = $62,000; 124,000
Minutes:
Petition appeal of the Assessed Value. Petition states Value is not supported, several homes for sale currently and that have sold recently for $100,000 to $150,000 range. A property used in my original appraisal 7 years ago is for sale currently at $120,000 and is much larger.
Mrs. Hill stated that house’s market value is less than the assessed.
Submitted seven listed homes and two pages copied from a mortgage appraisal dated April 6, 2005 for $240,000
MBOR Action:
Mortgage appraisal pages were performed in 2005.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$91,300 MBOR 2010 TV$= 91,300
Petition # 029
Parcel # B-02-09-100-006
Appointment: 3/8/10
Appointment Time: 8:30pm
Property Owner: Michael & Lori OBrien
2010 AV=$ 164,900 2010 TV=$ 164,900
Owner’s Estimate of TCV = $260,000
Minutes:
Petition appeal of the Assessed Value. Petition states Decline of market value.
Mr. O’Brien claims assessed for items in house he does not have. Question value of out building supplied photo’s. Garage has no heat as listed.
Submitted a mortgage appraisal dated 3/2/10 for Dec 31, 2009 for $260,000
MBOR Action:
Comps Adjusted Sales Prices are $266,380; $263,732; & $244,260. High $266,380 and Low $244,260. Subject is Two Story. Two of the comps are Ranches and one is a Cape Cod dwelling;
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$164,900 MBOR 2010 TV$= 164,900
Petition # 030
Parcel # B-02-16-200-019
Appointment: 3/8/10
Appointment Time: 8:50pm
Property Owner: Thomas & Lenore Zelenock
2010 AV=$ 126,200 2010 TV=$ 116,152
Owner’s Estimate of TCV = $225,000
Minutes:
Petition appeal of the Assessed/ Taxable Value. Petition states…we are respectively requesting a lowering of our SEV and our Taxable Value to reflect our appraisal of $225,000 conducted in August of 2009.
Attached letter stating that their SEV was lowered from $141,600 to $126,200 and the decrease in taxable value decreased by the CPI/Rate of inflation adjustment. Letter speaks to unemployment and the purpose of the appraisal for a refinancing loan in August of 2009. Restates the request for a lowering of the current assessment to reflect the refinance appraisals stated value.
Mrs.Lenore Zelenock: supplied appraisal
MBOR Action:
Comps Adjusted Sales Prices are $294,000; $223,000; & $196,500. High $294,000 and Low $196,500. Subject is Contemp on appraisal. Two of the comps are Colonial (2 Stories) and one is a Contemp. Dwelling as stated on appraisal.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$126,200 MBOR 2010 TV$= 116,152
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jon Messner, seconded by Edgar Gyde, carried 3-0, at 9:15pm on Monday, March 8, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to reconvene by Jon Messner, Board of Review Chairperson, second by Jim Purrington, carried 3-0, at 9:03 am on Wednesday, March 10, 2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
Others in Attendance:
Township Supervisor Deb Mozurkewich
Absent
Board of Review Member Elizabeth Toncevich
The 2009 March Board of Review heard the following petitions; Wednesday March 10, 2010:
Petition # 031
Parcel # B-02-01-200-001
Appointment: 3/10/10
Appointment Time: 9:00am
Property Owner: W Andrew & Carol Duvall
2010 AV=$ 43,900 2010 TV=$ 8,916
Owner’s Estimate of TCV = $22,400
Minutes:
Petition appeal of the Assessed & Classification. Petition states.. has been and will continue to be dedicated to the production of nursery crops. It should therefore be classed and assessed as agricultural land.
Mr. Duvall stated the property has no perks. Submitted a letter dated March 29, 1983 from the Enviromental Health department regarding the perk test performed on the Miami Loam soil. Submitted three pictures of the crop. Submitted a written statement for the capital agricultural improvements made to the property.
MBOR Action:
2010 Assessed Value was reduced by the Board of Review; Petitioner’s request is approved for Assessment reduction and a classification requested to Agricultural. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$21,500 MBOR 2010 TV$= 8,916
MBOR Classification: Agricultural
Petition # 032
Parcel # B-02-05-490-001
Appointment: 3/10/10
Appointment Time: 9:10am
Property Owner: Fredrick & Denise Striks
2010 AV=$ 74,700 2010 TV=$ 74,700
Owner’s Estimate of TCV = $ LEFT BLANK
Minutes:
Petition appeal of the Assessed Value. Petition stated assessed value/cond’s in area re selling for 125k to 130k
Mr. Striks present; submitted appraisal dated May 4, 2009
MBOR Action:
Comps Adjusted Sales Prices are $135,500; $126,500; & $117,500. High $135,500 and Low $117,500.
2010 Assessed Value was reduced by the Board of Review; Petitioner’s request is approved for Assessment reduction. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$70,000 MBOR 2010 TV$= 70,000
Petition # 033
Parcel # B-02-22-300-007
Appointment: 3/10/10
Appointment Time: 9:20am
Property Owner: David & Melody Cox
2010 AV=$ 146,500 2010 TV=$ 133,398
Owner’s Estimate of TCV = $ 225-240
Minutes:
Petition appeal of the Assessed Value. Petition stated No changes to property 4725 N T sold 198,000 Spencer 16Ac Buffalo sold 280- Spencer McMann ass amount 118,000 Spencer 6 Mile 16 Ranch 225-
Mr. Cox present. He was satisfied TV reduced.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$146,500 MBOR 2010 TV$= 133,398
Petition # 034
Parcel # B-02-17-261-001
Appointment: 3/10/10
Appointment Time: 9:30am
Property Owner: David & Sandra Patterson
2010 AV=$ 86,600 2010 TV=$ 86,600
Owner’s Estimate of TCV = $157,000
Minutes:
Petition appeal of the Assessed & Taxable Value. Petition states…Value decline due to neighborhood economic conditions; foreclosures, short sales, abandon homes and abandoned renovations & construction. With supporting evidance. Appaisal
Mr. David Patterson present. Claims 157,000 cash value. Surrounding properties not finished. Submitted written summary for property. Submitted appraisal dated January 7, 2010. Submitted some property printouts.
MBOR Action:
Comps Adjusted Sales Prices are $157,275; $168,063; & $153,950. High $168,063 and Low $153,950.
2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is approved for Assessment reduction. Motioned by Purrington; seconded by Messner,approved 3-0
MBOR 2010 AV=$80,000 MBOR 2010 TV$= 80,000
Petition # 035
Parcel # B-02-11-400-048
Appointment: 3/10/10
Appointment Time: 10:00am
Property Owner: Patrick & Susan McIntyre
2010 AV=$ 166,700 2010 TV=$ 166,700
Owner’s Estimate of TCV = $ 250,000
Minutes:
Petition appeal of the Assessed value. Petition stated…Township assessed value on this property is considerably higher than values given to similar properties in the area and does not reflect true market value.
Mr. McIntyre present. Claims highest taxed house in neighborhood. Requested market value of $250,000 because of neighbors 239k/254k. Submitted packet of property information printouts. Submitted a written statement. Letter summarizes many questions.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$166,700 MBOR 2010 TV=$166,700
Petition # 036
Parcel # B-02-16-400-012
Appointment: 3/10/10
Appointment Time: 10:10am
Property Owner: Alan Zack
2010 AV=$ 151,700 2010 TV=$ 151,700
Owner’s Estimate of TCV = $ 200,000 100,000 taxable
Minutes:
Petition appeal of the Assessed/Taxable value. Petition stated….property value
Mr. Zack present. Claims 200,000 market. No comps or supporting evidence.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$151,700 MBOR 2010 TV=$151,700
Petition # 037
Parcel # B-02-16-200-018
Appointment: 3/10/10
Appointment Time: 10:30am
Property Owner: Edward & Mary Tabbert
2010 AV=$ 179,900 2010 TV=$ 179,900
Owner’s Estimate of TCV = $ 340,000 – 345,000
Minutes:
Petition appeal of the Assessed value. Petition states…Assessed market value too high, based on comparable property and recent bank appraisal.
Mr. & Mrs. Tabbert present. Owner’s estimate 340/345k. Refi appraisal of $325,000
Submitted Refi-appraisal dated December 1, 2009
MBOR Action:
Comps Adjusted Sales Prices are $326,500; $361,500; & $311,700. High $361,500 and Low $311,700.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$179,900 MBOR 2010 TV$= 179,900
Petition # 038
Parcel # B-02-26-300-016
Appointment: 3/10/10
Appointment Time: 10:40am
Property Owner: Rimas & Rita Skiotys
2010 AV=$ 144,800 2010 TV=$ 104,895
Owner’s Estimate of TCV = $ 135,000 x 2
Minutes:
Petition appeal of the Assessed value. Petition states Statewide decline in value decrese of assessed value of neighboring parcels.
Mr. Skiotys present. Claims 270,000. Neighbor tried sell at $250,000 and couldn’t sell. 7900 reduction on neighbor across street. 6 parcels; 4 down 2 up; supplied sheet with neighbors assessed value.
MBOR Action:
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$144,800 MBOR 2010 TV$= 104,895
Petition # 039
Parcel # B-02-36-100-001
Appointment: 3/10/10
Appointment Time: 10:50am
Property Owner: Domino’s Farms Holding LTD
2010 AV=$ 165,700 2010 TV=$ 45,809
Owner’s Estimate of TCV = $ 219,474
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$165,700 MBOR 2010 TV$= 45,809
Petition # 040
Parcel # B-02-36-100-004
Appointment: 3/10/10
Appointment Time: 11:00am
Property Owner: Domino’s Farms Development
2010 AV=$ 170,900 2010 TV=$ 66,360
Owner’s Estimate of TCV = $ 230,164
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$170,900 MBOR 2010 TV$= 66,360
Petition # 041
Parcel # B-02-36-100-005
Appointment: 3/10/10
Appointment Time: 11:10am
Property Owner: Domino’s Farms Development
2010 AV=$ 223,100 2010 TV=$ 92,099
Owner’s Estimate of TCV = $ 319,119
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$233,100 MBOR 2010 TV$= 92,099
Petition # 042
Parcel # B-02-36-100-009
Appointment: 3/10/10
Appointment Time: 11:20am
Property Owner: DF Land Development LLC
2010 AV=$ 181,700 2010 TV=$ 174,059
Owner’s Estimate of TCV = $ 239,499
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$181,700 MBOR 2010 TV$= 174,059
Petition # 043
Parcel # B-02-36-200-005
Appointment: 3/10/10
Appointment Time: 11:30am
Property Owner: DF Land Development LTD Partnership
2010 AV=$ 223,800 2010 TV=$ 132,575
Owner’s Estimate of TCV = $ 321,512
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$223,800 MBOR 2010 TV$= 132,575
Petition # 044
Parcel # B-02-36-200-006
Appointment: 3/10/10
Appointment Time: 11:40am
Property Owner: DF Land Development LTD Partners
2010 AV=$ 46,900 2010 TV=$ 15,648
Owner’s Estimate of TCV = $ 62,228
Minutes:
Petition appeal of the Assessed value. Authorization letter by president of corporation for representation by John Petz; not a certified document.
Mr. Forrest & Mr. Petz present. Appealing petitions 39 through 44 of assessed value on all six properties. 174 Acres total. Comp of 71 acres in A2 Township, mirror @$7,900 and acre. Packet attached.
MBOR Action:
Each parcel is treated/valued individually as separate (smaller) parcels not as one large parcel. Cost per acre goes up as the parcel becomes smaller.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$46,900 MBOR 2010 TV$= 15,648
Petition # 045
Parcel # B-02-23-200-004
Appointment: 3/10/10
Appointment Time: 11:50am
Property Owner: Catherine M Lunde Trust
2010 AV=$ 168,400 2010 TV=$ 168,400
Owner’s Estimate of TCV = $ 284,000
Minutes:
Petition appeal of the Assessed and Taxable Value. Petition states… Assessed & taxable value does not reflect value of home.
Ms. Lunde present. Stated 344,800 market value = cost approach per supplied appraisal. Submitted Mortgage refi-appraisal dated 9/22/2009.
MBOR Action:
Mortgage appraisal Comps Adjusted Sales Prices are $282,500; $291,500; & $284,000. High $291,500 and Low $282,500. Comps are in Lyon Twp, Salem Twp, & Northfield Twp.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$168,400 MBOR 2010 TV$= 168,400
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jon Messner, seconded by Jim Purrington, at 12:00pm on Wednesday, March 10, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to reconvene by Jon Messner, Board of Review Chairperson, second by Edgar Gyde, carried 3-0, at 1:00 pm on Wednesday, March 10, 2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
sec 211.33
Others in Attendance:
Township Supervisor Deb Mozurkewich
Absent
Board of Review Member Elizabeth Toncevich
Petition # 045A
Parcel # B-02-26-480-006
Appointment: 3/10/10
Appointment Time: 1:00pm
Property Owner: David & Jeanette Reese
2010 AV=$ 113,500 2010 TV=$ 103,388
Owner’s Estimate of TCV = $ 93,000 x 2
Minutes:
Petition appeal of the Assessed value. Petition states…. Increase in assessed value of $9,800
Mr. & Mrs. Reese present. Claim 186,000 true cash value. Making copies of neighbors assessment cards. Submitted a worksheet with 5 other properties listed that demonstrated a lowering of the assessment from 2009 to 2010.
MBOR Action:
Assessment was proper. The increase is result of the clean up of the files from the original record card data. 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$113,500 MBOR 2010 TV$= 103,388
Petition # 046
Parcel # B-02-16-210-001
Appointment: 3/10/10
Appointment Time: 1:10pm
Property Owner: Kevin & Laura Clark
2010 AV=$ 114,300 2010 TV=$ 106,080
Owner’s Estimate of TCV = $ 185,000 – 200,000
Minutes:
Petition appeal of the Assessed value. Petition states….Value is to high on the assessment.
Mr. & Mrs. Clark present. Claims a true cash value of $185,000 to $200,000. Partial submission of a comp sheet from a mortgage appraisal dated Dec 21, 2009
MBOR Action:
Comps sales prices were listed at $185,000; $222,000; and $224,000; no adjustments noted for an adjusted sales price due to differences. 2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is partially approved for Assessment reduction. Motioned by Messner; seconded by Purrington approved 3-0
MBOR 2010 AV=$108,300 MBOR 2010 TV$= 106,080
Petition # 047
Parcel # B-02-17-282-023
Appointment: 3/10/10
Appointment Time: 1:20pm
Property Owner: Jeffrey Wilson
2010 AV=$ 65,400 2010 TV=$ 65,400
Owner’s Estimate of TCV = $ 106,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…The true case value is much less than 2x the sev.
Jennifer Wilson and Mr. Jon Goebel, Real estate consultant present. Claims 106,000 is the true cash value. Has lake access. Provided comps 6x6. comp dates? Opinion dates incorrect. Submitted written statement summarizing his analysis of three listings… and six recently sold house in the area. Statement of $106,000 and a SEV of $53,000 in letter request. Agent letter attached is only signed; not notorized.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington ; seconded by Gyde approved 3-0
MBOR 2010 AV=$65,400 MBOR 2010 TV$= 65,400
Petition # 048
Parcel # B-02-05-452-005
Appointment: 3/10/10
Appointment Time: 1:30pm
Property Owner: Bobby & Karen Clark
2010 AV=$ 46,000 2010 TV=$ 35,518
Owner’s Estimate of TCV = $ 25,000
Minutes:
Petition appeal of the Assessed/Taxable Value. Petition states..left blank
Mr. Clark present. Claims SEV of $12,500 True Cash Value of $25,000. No comps or submissions. Wants a hardship. He will apply.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner ; seconded by Purrington, approved 3-0
MBOR 2010 AV=$46,000 MBOR 2010 TV$= 35,518
Petition # 049
Parcel # B-02-36-402-007
Appointment: 3/10/10
Appointment Time: 1:40pm
Property Owner: Alan Stewart Jr (Trust)
2010 AV=$ 206,000 2010 TV=$ 206,000
Owner’s Estimate of TCV = $ 172,780
Minutes:
Petition appeal of the Assessed/Taxable Value. Petition states…nothing changed since last year. House still only half done. Builder & developer both have listing to sell house. It did “sell” a new house across the street!
Mr. Stewart present. States house sitting empty. Not finished. Rough electrical, no drywall etc. Underwater on two properties.
MBOR Action:
Review of prior MBOR actions and the current record card to discover that the home is at 50% construction. Lowering of the 2009 was to reduce the construction to 30%; however, resulting information collected from the building department indicate that the entire home is completed on the outside for siding/windows&doors/roofing and all mechanical roughin’s (plumbing/heating/electrical) were completed. No additional work had been completed under inspections in the 2009 calendar year. The 2009 construction also appears to have been at 50%. However, a reduction in construction percentage was given last year to reduce the 50% to 30%.
A review of percentages of construction was completed. It is established that the home is properly assessed at the correct percent of construction 50%. The review produced that it may even be below the correct percentage for completed construction; as each of the rough-in mechanicals equate at 5% each making construction percent at 65% vs 50%. Board affirms the existing assessment at 50% construction.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner ; seconded by Purrington, approved 3-0
MBOR 2010 AV=$206,000 MBOR 2010 TV$= 206,000
Petition # 050
Parcel # B-02-06-400-019
Appointment: 3/10/10
Appointment Time: 1:50pm
Property Owner: Joseph Stoyanovich
2010 AV=$ 147,000 2010 TV=$ 129,111
Owner’s Estimate of TCV = $ 150,000
Minutes:
Petition appeal of the Assessed/Taxable Value. Petition states…left blank.
Mr. Stoyanovich present. Claims TCV of $150,000. Cash flow problem. Ck increase from last year. Presented/submitted no documents.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner ; seconded by Gyde, approved 3-0
MBOR 2010 AV=$147,000 MBOR 2010 TV$= 129,111
Petition # 051
Parcel # B-02-17-265-008
Appointment: 3/10/10
Appointment Time: 2:00pm
Property Owner: Wayne Dockett
2010 AV=$ 8,700 2010 TV=$ 6,081
Owner’s Estimate of TCV = $ 500
Minutes:
Petition appeal of the Taxable Value. Petitioner did not check protest item, circled the taxable value under reasons for protest. Petition states….I think that the lot has been wrongly identified.
Mr. Docket present. Claims TCV $500. Lots on each side $250 and $3000. Submitted a drawing of the lots.
MBOR Action:
Taxes are based on the properties taxable value. Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$8,700 MBOR 2010 TV$= 6,081
Petition # 052
Parcel # B-02-17-265-009
Appointment: 3/10/10
Appointment Time: 2:00pm
Property Owner: Wayne Dockett
2010 AV=$ 8,700 2010 TV=$ 8,700
Owner’s Estimate of TCV = $ 2,500
Minutes:
Petition appeal of the Taxable Value. Petitioner did not check protest item, circled the taxable value under reasons for protest. Petition states….I think that the lot has been wrongly identified.
Mr. Docket present. Claims TCV $2,500. Lots on each side $250 and $3000. Submitted a drawing of the lots.
MBOR Action:
Taxes are based on the properties taxable value. Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$8,700 MBOR 2010 TV$= 8,700
Petition # 052A
Parcel # B-02-08-240-001
Appointment: 3/10/10
Appointment Time: 2:10pm
Property Owner: Wayne Dockett
2010 AV=$ 77,000 2010 TV=$ 69,336
Owner’s Estimate of TCV = $ LEFT BLANK
Minutes:
Petition appeal of the Assessed/Taxable Value. Petitioner did not check protest item, written statement refers to the assessed and the taxable value under reasons for protest. Petition states….The property has been uncaps to 100% finished for 2010 I think that the assessed value and the taxable should be the same to start off as new.
Mr. Docket present. Thinks assessed and taxable should be the same because of new building (just uncapped). Why different?
MBOR Action:
Was prorated by assessor while under construction. Not uncapped when completed, new value from 80% construction to 100% construction. New was added under the capped calculation formula to the Taxable Value and the New to roll added for the market value. Taxes are based on the properties taxable value. Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$77,000 MBOR 2010 TV$= 69,336
Petition # 053
Parcel # B-02-17-233-021
Appointment: 3/10/10
Appointment Time: 2:20pm
Property Owner: James & Linda Coombs
2010 AV=$ 102,900 2010 TV=$ 102,900
Owner’s Estimate of TCV = $ 168,000
Minutes:
Petition appeal of the Assessed value. Petition states…left blank.
Mr. Coombs present. Claims $168,000 True cash value. Refi-appraisal dated Dec 11, 2009. Produced a list of homes around his house.
MBOR Action:
Comps sales prices were listed at $166,000; $171,100; and $168,600; 2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner approved 3-0
MBOR 2010 AV=$$102,900 MBOR 2010 TV$= 102,900
Petition # 054
Parcel # B-02-26-300-011
Appointment: 3/10/10
Appointment Time: 2:30pm
Property Owner: Harold & Norma Theibert
2010 AV=$ 164,400 2010 TV=$ 143,012
Owner’s Estimate of TCV = $ 250,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states… Not a full basement. Taxable value. Sq FT is 2374. Equatized. 2004 Improvements.
Mr. Theibert present; claims TCV $250,000; 2374 SF Actual. Minimal improvements. Brought comps. Sheet of 7 names with TV – Assess listed on the top. A Century 21 letter for sales of homes in Northfield. Six homes that sold were listed on the century 21 listings.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied. Purrington abstained from the vote due to a personal relationship with petitioner. It was motioned by Gyde; seconded by Messner approved 2-0
MBOR 2010 AV=$164,400 MBOR 2010 TV$= 143,012
Petition # 055
Parcel # B-02-25-400-035
Appointment: 3/10/10
Appointment Time: 2:40pm
Property Owner: Robert & Rebecca Thompson
2010 AV=$ 247,200 2010 TV=$ 227,714
Owner’s Estimate of TCV = $ 210,000 x 2
Minutes:
Petition appeal of the Taxable value. Petition states…I have 5 comparable properties that show our home is currently worth 420,000 not 455,428. In the past year alone, houses in Ann Arbor have dropped 4.3% and you only dropped our home 0.3%
Mrs. Thompson present. $420,000 TCV claimed. Submitted a packet of tax value change request. Letter refers to forecasting charts.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. It was motioned by Messner; seconded by Gyde approved 3-0
MBOR 2010 AV=$247,200 MBOR 2010 TV$= 227,714
Petition # 056
Parcel # B-02-26-300-012
Appointment: 3/10/10
Appointment Time: 2:50pm
Property Owner: Katrina Kopczyk-Bauer
2010 AV=$ 173,100 2010 TV=$ 171,982
Owner’s Estimate of TCV = $ 325,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…I think it is over assessed. Also shows $61,000 improvements when I haven’t even done any improvements since my husband died 5 years ago. Neighbors taxes lowered significantly mine were raised.
Ms. Kopczyk-Bauer present. Claims TCV $325,000. Comps provided from real com. Land value adjusted for previous errors. Neighboring printouts of assessment sheets submitted.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. It was motioned by Gyde; seconded by Messner approved 3-0
MBOR 2010 AV=$173,100 MBOR 2010 TV$= 171,982
Petition # 057
Parcel # B-02-05-480-004
Appointment: 3/10/10
Appointment Time: 3:00pm
Property Owner: Howard & Tracy Buse
2010 AV=$ 73,100 2010 TV=$ 73,100
Owner’s Estimate of TCV = $ 130,000
Minutes:
Petition appeal of the Assessed value. Petition states…..4 Four Forclosures in neighborhood – Value has decreased since home purchase.
Mr. Buse present. Property just sold November 2009. Brought in comps. Believes TCV is $130,000.
MBOR Action:
2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is partially approved. It was motioned by Purrington; seconded by Messner approved 3-0
MBOR 2010 AV=$71,000 MBOR 2010 TV$= 71,000
Petition # 058
Parcel # B-02-28-100-010
Appointment: 3/10/10
Appointment Time: 3:10pm
Property Owner: Ladislaus & Diane Dombrowski
2010 AV=$ 157,800 2010 TV=$ 118,163
Owner’s Estimate of TCV = $ 115,000 x 2 SEV
Minutes:
Petition appeal of the Assessed value. Petition states…. 1. Bank Appraisal of $230,000 2. House next door sold $225,000 last year – similar property – similar house 3. Comerica – home equity load reduced – Due to “Home value reduction”
Mr. Dombrowski present. TCV claims $230,000. SEV up 17, 800 for this year. Down for previous 3 years. Rec’d verbal estimate of value, no documentation. Subject has a pole barn.
MBOR Action:
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. It was motioned by Gyde; seconded by Messner approved 3-0
MBOR 2010 AV=$157,800 MBOR 2010 TV$= 118,163
Petition # 059
Parcel # B-02-26-465-018
Appointment: 3/10/10
Appointment Time: 3:20pm
Property Owner: Janet Sweet
2010 AV=$ 105,900 2010 TV=$ 94,116
Owner’s Estimate of TCV = $ 97,440 x 2
Minutes:
Petition appeal of the Assessed value. Petition states…. Home values have continued to decline in the past year county/state wide where this has increased 12% from Taxable value & 4.3% from sale price in 2008.
Ms. Sweet present. TCV $194,880 Presented inter net news release documents showing 13% BD Realtors. Increase of 12% on her assessment.
MBOR Action:
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. It was motioned by Gyde; seconded by Messner approved 3-0
MBOR 2010 AV=$105,900 MBOR 2010 TV$= 94,116
Petition # 060
Parcel # B-02-18-300-012
Appointment: 3/10/10
Appointment Time: 3:30pm
Property Owner: Lee Linville
2010 AV=$ 198,300 2010 TV=$ 198,300
Owner’s Estimate of TCV = $ 173,125 x 2
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….Tax worksheet not correct relative to home size. Homes in area are not listing & selling for similar values as 2010 assessment indicates. See materials (5 pg packet presented at BOR meeting).
Mr. Linville present. TCV claim $346,250. Claims 2,978 Sqft/Records indicate 3,786 Sqft. Packet submitted.
MBOR Action:
Recommended meeting with Assessor to review technical sqft issues. Assessor correction and recommendation submitted to reduce value to reflect revised sqftg adjustment. 2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is partially approved. It was motioned by Messner; seconded by Gyde approved 3-0
MBOR 2010 AV=$189,200 MBOR 2010 TV$= 189,200
Petition # 061
Parcel # B-02-34-200-024
Appointment: 3/10/10
Appointment Time: 3:40pm
Property Owner: Vincent Hribar
2010 AV=$ 202,100 2010 TV=$185,840
Owner’s Estimate of TCV = $ 165,000 (330,000)
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….I have had 2 appraisals done in the past year. 1st Appraisal valued the home at $340,000 The value of my home is determined by what the market will bear. Therefore my home’s value should be $340,000 max.
Mr. Hribar present. TCV $330,000. Supplied 2 appraisals. Refi appraisals. One dated Dec 26, 2008 and one dated May 1, 2009
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner approved 3-0
MBOR 2010 AV=$202,100 MBOR 2010 TV$= 185,840
Petition # 062
Parcel # B-02-05-400-011
Appointment: 3/10/10
Appointment Time: 3:50pm
Property Owner: Vincent Hribar
2010 AV=$ 95,100 2010 TV=$95,100
Owner’s Estimate of TCV = $ 64,000 (128,000)
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…. Purchased property 3/09 for $122,500. Similar duplex 2 homes away 394/398 East Shore was purchased within a month before mine for $125,000. My appraisal is for duplex is $127,500
Mr. Hribar present. TCV $128,000. Supplied appraisal.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was reduced by the Board of Review; Petitioner’s request is partially approved. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$ 80,000 MBOR 2010 TV=$ 80,000
Petition # 063
Parcel # B-02-06-160-005
Appointment: 3/10/10
Appointment Time: 4:00pm
Property Owner: Steven & Betty Daniels
2010 AV=$ 70,500 2010 TV=$70,500
Owner’s Estimate of TCV = $ 55,000 x 2
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…Bought house 2009 47,000 30% drop in value of housing. Backyard faces trailer park.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Subject to uncapping the year following the sale.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 70,500 MBOR 2010 TV=$ 70,500
Petition # 064
Parcel # B-02-08-350-021
Appointment: 3/10/10
Appointment Time: 4:10pm
Property Owner: Steven Lyman
2010 AV=$ 172,800 2010 TV=$131,381
Owner’s Estimate of TCV = $ 225,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…. I have an appraisal that sttes this is the value of the home.
Mrs. Lyman present. Claims TCV $225,000 Refi-appraisal dated 3/4/2010 provided to support. Submitted a worksheet of historical information about the SEV and TV changes.
MBOR Action:
Comps sales prices were listed at $223,000; $216,000; and $266,500; one comp used in appraisal within date range others outside of date range.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$ 172,800 MBOR 2010 TV=$ 131,381
Petition # 065
Parcel # B-02-23-425-006
Appointment: 3/10/10
Appointment Time: 4:20pm
Property Owner: David & Kathleen Stokes
2010 AV=$ 180,900 2010 TV=$175,172
Owner’s Estimate of TCV = $ 300,000
Minutes:
Petition appeal of the Assessed value. Petition states….Increase in assessed value given current economic decline, increased foreclosures & unemployment.
Mr. & Mrs. Stokes present. States TCV $300,000 claimed – to supply comps. Corrected land valuation error for 2009.
MBOR Action:
No documentation received. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$ 180,900 MBOR 2010 TV=$ 175,172
Petition # 066
Parcel # B-02-26-100-021
Appointment: 3/10/10
Appointment Time: 4:30pm
Property Owner: Mark & Jill Weldon
2010 AV=$ 162,800 2010 TV=$151,942
Owner’s Estimate of TCV = $ 250,000 MW
Minutes:
Petition appeal of the Assessed value. Petition states…..Just the fact that it increased in today’s market. I can’t find comparable house for value assessed.
Mr. Weldon present. Claims TCV 250,000 supplied 4comps.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$ 162,800 MBOR 2010 TV=$151,942
Petition # 067
Parcel # B-02-07-200-013
Appointment: 3/10/10
Appointment Time: 5:00pm
Property Owner: Jack Aiello
2010 AV=$ 72,100 2010 TV=$45,520
Owner’s Estimate of TCV = $ 70,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…Due to poor economic condition and a complete collapse of the real estate market. Little or no sales comparable to my parcel based upon the reduced value of parcel B02-07-200-016. reduction in all home values. This parcel sold for $5,455.76/acres 2/15/2007 this parcel B02-10-400-001 sold for $15,000 $2923.98 acres 12/20/07.
Submitted letter. Summarizes questions/statements about taxes and increases.
Mr. Aiello present. Claims TCV $70,000 assessed value up 60,000 to 72,100. Subject no perk. Comp provided 15 acres perks. No documentation to support statements.
MBOR Action:
Taxable value was rolled back under the CPI as required by law. Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 72,100 MBOR 2010 TV=$45,520
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jim Purrington, seconded by Edgar Gyde, carried 3-0, at 5:10pm on Wednesday, March 10, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Edgar Gyde, carried 3-0, at 9:00am on Thursday, March 11,2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
Absent
Board of Review Member Elizabeth Toncevich
Petition # 068
Parcel # B-02-18-115-005
Appointment: 3/11/10
Appointment Time: 9:00am
Property Owner: Lewis & Kristine Poole II
2010 AV=$55,800 2010 TV=$47,856
Owner’s Estimate of TCV = $ 77,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….I have 2 private appraisals that show a value considerably less than assessed amount stated above.
Mr. Poole present. TCV 77,000 Provided 2 appraisals at 85k & 69K for refinancing. One dated March 9, 2009 and second dated May 15, 2009.
MBOR Action:
Taxable value was rolled back under the CPI as required by law. Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 55,800 MBOR 2010 TV=$47,856
Petition # 069
Parcel # B-02-17-300-004
Appointment: 3/11/10
Appointment Time: 9:10am
Property Owner: Gary & Debra Stanny
2010 AV=$70,200 2010 TV=$70,200
Owner’s Estimate of TCV = $ 72,608.98
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…see attachment.
Letter summary of research online. Worksheet of sales from the online site for the past 12 months.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Purrington , approved 3-0
MBOR 2010 AV=$ 70,200 MBOR 2010 TV=$70,200
Petition # 070
Parcel # B-02-08-110-171
Appointment: 3/11/10
Appointment Time: Letter application appeal for Hardship exemption
Property Owner: Kenneth & Patricia Freismuth
2010 AV=$92,900 2010 TV=$ 54,125
Owner’s Estimate of TCV = $ Letter/Application
Minutes:
Petition appeal of the Assessed/Taxable value. Petition submitted 2010 Hardship application.
MBOR Action:
2010 Hardship application meets policy guidelines, the Board of Review; Petitioner’s request approved. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 0 MBOR 2010 TV=$ 0
Petition # 071
Parcel # B-02-17-228-023
Appointment: 3/11/10
Appointment Time: 9:30am
Property Owner: Mary Perrin
2010 AV=$ 67,800 2010 TV=$ 67,800
Owner’s Estimate of TCV = $ 75,000
Minutes:
Petition appeal of the Assessed value. Petition states….The market value of the property is significantly less than the Assessed value or the Tentative Taxable Value.
Ms. Perrin present. Claims TCV $75,000. Purchased property for $15,000 June 2009 – 59,900 k on market. No offers & sale. Submitted property listing sheets.
MBOR Action:
2010 Assessed/Taxable value was reduced by the Board of Review; Petitioner’s request is approved. Motioned by Messner; seconded by Gyde , approved 3-0
MBOR 2010 AV=$ 37,500 MBOR 2010 TV=$ 37,500
Petition # 072
Parcel # B-02-07-300-025
Appointment: 3/11/10
Appointment Time: 10:00am
Property Owner: Richard Grant
2010 AV=$ 139,400 2010 TV=$ 139,081
Owner’s Estimate of TCV = $ 190,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…. Gross error in calculations of assessed value and taxable value. Fair market value was $190,000 as of 12/31/2009. Appraisal determined fair market value from non-foreclosure sales from 1/1/09 to 12/31/99
Mr. Grant present. TCV 190,000 Presented appraisal dated Dec 31,2009
MBOR Action:
Comps adjusted sales prices $201,650; $177,500; and $180,300
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde , approved 3-0
MBOR 2010 AV=$ 139,400 MBOR 2010 TV=$ 139,081
Petition # 073
Parcel # B-02-20-100-019
Appointment: 3/11/10
Appointment Time: 10:10am
Property Owner: Robert Head & Holly Hinson
2010 AV=$264,800 2010 TV=$ 264,304
Owner’s Estimate of TCV = $ 450,000
Minutes:
Petition appeal of theTaxable value. Petition states….Property values have dropped significantly this past year and our assessment does not reflect this change.
Mr. & Mrs. Head & Hinson present. Claims TCV 450,000 vs 529,600. 18.5acres; brought comps. Insurance for $230,000 for house. Submitted 5 sales sheets from
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Taxable value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde , approved 3-0
MBOR 2010 AV=$ 264,800 MBOR 2010 TV=$ 264,304
Petition # 074
Parcel # B-02-26-485-007
Appointment: 3/11/10
Appointment Time: 10:20am
Property Owner: Michael Mc Coin
2010 AV=$97,500 2010 TV=$ 88,733
Owner’s Estimate of TCV = $ 88,000 or less
Minutes:
Petition appeal of the Assessed value. Petition states….Assessed value is inconsistent with the true cash value, in part, due to assessor’s incomplete (purported) market value analysis that fails to fully comply with legal precedent. Additionally, assessor has made several additions and adjustments that are inconsistent with the facts.
Mr. Mc Coin present. Claims TCV $176,000 or less. Presented that true cash value was for less than assessor’s. States that “case law” calls for methods to be used and they are not used. Claiming record: cook top, vented hood, well depth? Sq footage 2040 increased 2081/ Cath roof sqft off too. Email to come.
Email submitted in a letter.
MBOR Action:
Alleged card errors need to be addressed with Assessor. Email submission has no supporting documentation (pictures/cost estimates) to support adjustments requested. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde , approved 3-0
MBOR 2010 AV=$ 97,500 MBOR 2010 TV=$ 88,733
Petition # 075
Parcel # B-02-08-110-124
Appointment: 3/11/10
Appointment Time: 10:30am
Property Owner: Paul & Shelley Koski
2010 AV=$ 80,500 2010 TV=$80,500
Owner’s Estimate of TCV = $ 75,500 $151,000
Minutes:
Petition appeal of the Assessed value. Petition states… Paid $151,000 for property in August 2009.
Mr. Koski present. Claims 151,000 TCV Bought in August 2009. Have had a broken sprinkler (see submitted sheet). Question: Why is it over purchase price? Provided listings from for comps.
MBOR Action:
Alleged card errors need to be addressed with Assessor. Submission has no supporting documentation (pictures/cost estimates) to support adjustments requested. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde , approved 3-0
MBOR 2010 AV=$ 80,500 MBOR 2010 TV=$ 80,500
Petition # 076
Parcel # B-02-33-100-011
Appointment: 3/11/10
Appointment Time: 10:40am
Property Owner: Honke Family LLC
2010 AV=$98,100 2010 TV=$ 57,449
Owner’s Estimate of TCV = $ 84,300 x 2
Minutes:
Petition appeal of the Assessed value. Petition states…. Property wasn’t sold – just split. Should have same value as adjacent farmland.
Mr. & Mrs. Honke present. Claims TCV Now own 2 parcels – assessed at different rates. No buildins & equal farming.
MBOR Action:
Petitioner’s analysis based on taxable rate, not SEV. SEV’s are similar. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$ 98,100 MBOR 2010 TV=$ 57,449
Petition # 077
Parcel # B-02-08-250-010
Appointment: 3/11/10
Appointment Time: 11:00am
Property Owner: Grand River Beck LLC
2010 AV=$377,300 2010 TV=$ 377,300
Owner’s Estimate of TCV = $ 575,000
Minutes:
Petition appeal of the Assessed value. Petition states….Left Blank
Mr. Heyn present. Claims TCV $575,000 from pagoda (storage co) downward trend in rents. Renting at$0.60 per sqft when purchased – should be at that level now.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$ 377,300 MBOR 2010 TV=$ 377,300
Petition # 078
Parcel # B-02-17-265-014
Appointment: 3/11/10
Appointment Time: Letter 2010 Hardship application
Property Owner: Raymond & Delores Stillion
2010 AV=$27,100 2010 TV=$ 19,854
Owner’s Estimate of TCV = $ Letter/Application
Minutes:
Petition for 2010 Hardship application submitted.
MBOR Action:
2010 Hardship application meets policy guidelines, the Board of Review; Petitioner’s request approved. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$ 0 MBOR 2010 TV=$ 0
Petition # 079
Parcel # B-02-07-300-011
Appointment: 3/11/10
Appointment Time: 11:20am
Property Owner: Mark & Michelle Knudsen
2010 AV=$205,800 2010 TV=$ 175,625
Owner’s Estimate of TCV = $ 140,000 x 2
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…left blank
Mr. & Mrs. Knudsen present. Claims TCV $280,000. Has only gone down a small percent. Submission of stats are for Northfield Township.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Gyde; seconded by Messner, approved 3-0
MBOR 2010 AV=$205,800 MBOR 2010 TV=$ 175,625
Petition # 080
Parcel # B-02-06-300-017
Appointment: 3/11/10
Appointment Time: 11:30am
Property Owner: Robert & Ann Mullins
2010 AV=$ 176,200 2010 TV=$175,103
Owner’s Estimate of TCV = $ See appraisal (attached) $240,000
Minutes:
Petition appeal of the Assessed value. Petition states.. see appraisal (attached)
Mr. Mullins present. TCV 240,000 brought appraisal dated Dec 31, 2009. Current house is appox 500 sqft less – taxes are more. Sqft 2056 first house that burnt. Sqft 2,380 current.
MBOR Action:
Comps adjusted sales prices of $229,900; $284,200; $ 243,400. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$176,200 MBOR 2010 TV=$ 175,103
Petition # 081
Parcel # B-02-17-261-028
Appointment: 3/11/10
Appointment Time: 11:40am
Property Owner: Graylon Prophet
2010 AV=$67,700 2010 TV=$ 67,700
Owner’s Estimate of TCV = $ 95,900
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….left blank
Mr. Graylon & son present. TCV $95,900 card is in error 2 vs 3bdrm/ Built 1942. Submitted sales listings and assessment printouts.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Gyde, approved 3-0
MBOR 2010 AV=$67,700 MBOR 2010 TV=$ 67,700
Petition # 082
Parcel # B-02-05-427-004
Appointment: 3/11/10
Appointment Time: 11:50am
Property Owner: John & Patricia Fisher
2010 AV=$ 356,600 2010 TV=$ 355,317
Owner’s Estimate of TCV = $ 559,000
Minutes:
Petition appeal of the Assessed value. Petition states….Currently have an appeal w/MTT for 2009 value at $650,000 Market value, SEV at $325,000 New appeal based on current (10/08-9/09) values @ 559,000k
Mrs. Fisher present. Claims TCV 559,000 has appeal with Tax Tribunal for 2009. She is awaiting the tribunal results. Used 14% drop based upon A2 news article, had appraisal for last year at $650,000k. Submitted article
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$356,600 MBOR 2010 TV=$355,317
Petition # 083
Parcel # B-02-24-300-009
Appointment: 3/11/10
Appointment Time: 12:00pm
Property Owner: Christopher & Scott Marinkovich
2010 AV=$63,900 2010 TV=$ 63,708
Owner’s Estimate of TCV = $ 105,000
Minutes:
Petition appeal of the Assessed value. Petition states….comparable property (assessment much lower)
Mr. Marinkovich present. Claims 105,000 TCV. Owns adjacent parcels – one has assessment at 63,900 vs 53,300; card shows pond
MBOR Action:
No pond on property per Gyde; wetlands.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was reduced by the Board of Review; Petitioner’s request is partially approved. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$53,300 MBOR 2010 TV=$ 53,300
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jim Purrington, seconded by Jon Messner, carried 3-0, at 12:25pm on Thursday, March 11, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Edgar Gyde, carried 3-0, at 1:35pm on Thursday, March 11,2010 in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
Absent
Board of Review Member Elizabeth Toncevich
Petition # 084
Parcel # B-02-12-400-007
Appointment: 3/11/10
Appointment Time: 1:30pm
Property Owner: Philip & Karen Bourque
2010 AV=$145,300 2010 TV=$ 145,300
Owner’s Estimate of TCV = $ 240,000
Minutes:
Petition appeal of the Assessed value. Petition states….Assessed to high, properties are not selling for this much.
Mr. & Mrs. Bourque present. Claims TCV of 240,000. Provided comp – will get CMA and send.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$145,300 MBOR 2010 TV=$ 145,300
Petition # 085
Parcel # B-02-35-300-044
Appointment: 3/11/10
Appointment Time: Assessor Recommendation
Property Owner: John & A M Stevens
2010 AV=$139,200 2010 TV=$ 98,790
Owner’s Estimate of TCV = $ Recommendation by Assessor
Minutes:
Petitioned by Assessor to move the land value (Assessed & Taxable Value) of B 02-35-200-005 back to this parcel until a review with Washtenaw County of the properties combination availability of the parcel can be determined. Historically both parcels were valued under this one legal description; however, it was corrected into two assessments for 2010. Assessor is requesting the values be recombined for further review. A determination will be made on how to value the parcel or parcels for next year.
MBOR Action:
2010 Assessed/Taxable value request was approved by the Board of Review; Assessor’s request is approved for 2010. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$124,900 MBOR 2010 TV=$ 105,489
Petition # 085A
Parcel # B-02-35-200-005
Appointment: 3/11/10
Appointment Time: Assessor Recommendation
Property Owner: John & A M Stevens
2010 AV=$34,300 2010 TV=$ 9,494
Owner’s Estimate of TCV = $ Recommendation by Assessor
Minutes:
Petitioned by Assessor to move the land value (Assessed & Taxable Value) of B 02-35-200-005 back to this parcel until a review with Washtenaw County of the properties combination availability of the parcel can be determined. Historically both parcels were valued under this one legal description; however, it was corrected into two assessments for 2010. Assessor is requesting the values be recombined for further review. A determination will be made on how to value the parcel or parcels for next year.
MBOR Action:
2010 Assessed/Taxable value request was approved by the Board of Review; Assessor’s request is approved for 2010. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$0 MBOR 2010 TV=$ 0
Petition # 086
Parcel # B-02-23-400-021
Appointment: 3/11/10
Appointment Time: 1:50pm
Property Owner: Joel & Kristine Dreffs
2010 AV=$172,400 2010 TV=$ 172,400
Owner’s Estimate of TCV = $ 314,785
Minutes:
Petition appeal of the Assessed value. Petition states….Sale of comparable homes in 2009 show average price per sq ft is $123.98 see attached.
Mr. Dreffs present. Claims 314,785. 2009 price per sqft of $123.98 based upon average selling price Sq Ft on comps submitted. Submitted 4 sales sheets for sq ft sales prices.
MBOR Action:
2010 Assessed value was reduced by a recalculation to remove the easement value by the Board of Review; Petitioner’s request is partially approved. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$169,400 MBOR 2010 TV=$ 169,400
The 2010 March Board of Review receipted in to the log Petitions #87 through Petitions 120 for review & further deliberation for the following review of Letter Appeals, 2010 Hardship Applications, 2010 Late received Personal Property Statements mailed timely, and Blanket Letter Appeals on Thursday, March 11, 2010 in Northfield Township, Washtenaw County, Michigan. To deliberate for the following times/dates until all petitions were approved/denied on their filing.
The 2010 March Board of Review Appeals Session meeting was called to Recess by Jon Messner, seconded by Edgar Gyde, carried 3-0 at 4:00pm on Thursday, March 11, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Edgar Gyde carried 2-0 at 9:00am on Friday, March 12,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Arriving late at 9:30am;
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Jim Purrington, carried 3-0 at 11:00am on Friday, March 12, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jim Purrington, seconded by Jon Messner, carried 3-0, at 9:00am on Tuesday, March 16,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jim Purrington, seconded by Jon Messner, carried 3-0 at 12:00pm on Tuesday, March 16, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jim Purrington, seconded by Jon Messner, carried 3-0, at 12:55pm on Tuesday, March 16,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Edgar Gyde, carried 3-0 at 4:00pm on Tuesday, March 16, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 9:00am on Wednesday, March 17,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Jim Purrington, carried 3-0 at 11:45am on Wednesday, March 17, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 12:25pm on Wednesday, March 17,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Edgar Gyde, carried 3-0 at 4:00pm on Wednesday, March 17, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Edgar Gyde, carried 3-0, at 10:30am on Thursday, March 18,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jim Purrington, seconded by Jon Messner, carried 3-0 at 12:35pm on Thursday, March 18, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 1:15pm on Thursday, March 18,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Edgar Gyde, carried 3-0, at 4:00pm on Thursday, March 18, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 10:00am on Friday, March 19,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Recess by Jon Messner, seconded by Jim Purrington, carried 3-0, at 11:11am on Friday, March 19, 2010 in Northfield Township, Washtenaw County, Michigan.
The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jim Purrington, seconded by Jon Messner, carried 3-0, at 12:00pm on Friday, March 19,2010 for deliberation in Northfield Township, Washtenaw County, Michigan.
In Attendance:
Board of Review Chair Jon Messner
Board of Review Member Edgar Gyde Jr
Board of Review Alternate Jim Purrington
Board of Review Secretary Jim Purrington sec 211.33
The 2010 March Board of Review Appeals Session deliberation meeting was called to Adjournment until the 2010 July Board of Review session by Jim Purrington, seconded by Jon Messner, carried 3-0, at 12:45pm on Friday, March 19, 2010 in Northfield Township, Washtenaw County, Michigan.
Petition # 087
Parcel # B-02-34-200-005
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Gregory & Jill Bauer
2010 AV=$131,700 2010 TV=$ 108,387
Owner’s Estimate of TCV = $ 151,740
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….50% of fair market value is less than the taxable value.
Un-notorized letter of representation attached
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$131,700 MBOR 2010 TV=$ 108,387
Petition # 088
Parcel # B-02-23-425-011
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Richard & Carolyn Brunelle
2010 AV=$131,500 2010 TV=$ 131,500
Owner’s Estimate of TCV = $ 200,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…. House is not completed and was overvalued. Assessment only reduced value 2.8%. Property values have declined 15 – 20%
MBOR Action:
Review of the building permit file produced that the construction percentage in 2008 of 60% had increased to 70% in 2009. Recalculations of the new construction are revised to reflect the proper level of completion to include the rough-in’s & insulation of the home as of Dec 31, 2009.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value + new construction.
2010 Assessed/Taxable value was revised by the Board of Review; Petitioner’s request is denied and corrected to include new construction. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$141,500 MBOR 2010 TV=$ 141,500
Petition # 089
Parcel # B-02-31-400-009
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Louise & Linda Curry & Sen Taposh
2010 AV=$201,700 2010 TV=$ 163,342
Owner’s Estimate of TCV = $ 228,700
Minutes:
Petition appeal of theTaxable value. Petition states…According to your assessment you claim that we can sell this property for over $400km the best offer we have had is $231K. This is less than cost of building the house. Loss of job for over 1yr makes for hardship as well. The proposed taxable value is grossly out of touch with the market. Your $19 estimated reduction is an insult in my mind.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value + new construction.
2010 Assessed/Taxable value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$201,700 MBOR 2010 TV=$ 163,342
Petition # 090
Parcel # B-02-01-400-006
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Randall & Ann Bizer
2010 AV=$119,700 2010 TV=$ 119,700
Owner’s Estimate of TCV = $ Letter SEV 105,000 to $110,000
Minutes:
Petition appeal of the Assessed value. Letter states….Attached are descriptions of comparable homes in our area, which have sold for less than the value assumed by our new SEV. Based on these recent home sales, we feel our SEV is more accurately placed at $105,000 to $110,000. Please let us know if you agree.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$119,700 MBOR 2010 TV=$ 119,700
Petition # 091
Parcel # B-02-21-100-005
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Paul Styles
2010 AV=$ 179,800 2010 TV=$ 179,800
Owner’s Estimate of TCV = $ 244,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….In searching the market value of the home (the home listing history, my 1/6/10 purchase price, and the similar home recent sales, I believe that the Taxable Value & the Assessed Value of the home should be reduced. Please see the attached documentation for additional details. Thank you
Submitted closing & listing sheets. Typed letter attached also requesting the Taxable value & Assessed Value be changed. Talks about the original listing; how it was reduced; and then re-listed again. He notes that the home is 2 bedroom vs 3 bedroom like other similar homes. That the property acreage is under 10 acres; thus it can not be currently subdivided under the 5 Acre zoning. A map is submitted along with the data.
MBOR Action:
Property value was reduced by assessor from 213,100 in 2009 to 179,800 for 2010. Based on sales (foreclosures included) that occurred within the sales dates as prescribed by the State Tax Commission through 9/30/2009. Further reduction may occur in 2011 is unknown at this time for this foreclosure purchase that occurred in the time study for the 2011 sales review. Land value is assessed accordingly with like properties in the AG zoning for less than 10 acres. The bedroom count is an informational item. The calculation of value is not by the bedrooms. Assessor was requested to revise the informational item from 3 to 2 bedrooms due to the lack of a closet currently.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$179,800 MBOR 2010 TV=$ 179,800
Petition # 092
Parcel # B-02-13-100-006
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Herbert Goodwin
2010 AV=$245,900 2010 TV=$ 100,852
Owner’s Estimate of TCV = $ Letter
Minutes:
Petition appeal of the Assessed/Taxable value and Exemption for Qualified Agricultural property exemption from 51% to 90%. Petition states…enclosed letter.
Letter protesting the Assessed Value & Taxable Value of the property in South Lyon. Indicated that due to winter storms that the barn & tool/tack house were destroyed in 2008 and that they were removed from the property in 2009. He indicates that the house on the property is being rented out. That in August of 2009 the tenants trashed the house and left. He is making a statement that the home is no longer habitable and too expensive to repair. He is asking for a reconsideration of the assessment in light of the above.
MBOR Action:
Request needs to be verified. No documents/photo’s of the information provided to verify that the items in protest have occurred. Review with the Assessor indicates that if the inspection completed between 2009/2010 shows the outbuildings were removed that they will be corrected or a visit to the property is doable to review the condition of the rental home if the property owner would like her to make an inspection to correct the value to reflect the condition of the home. Assessor was not aware of the damage to the home. Property owner has not contacted her regarding the situation.
Owner’s protest of Exemption for Qualified Agricultural property is currently 51%. The owner has not filed a new form requesting the exemption; moreover, the request was never received/denied by the Assessor for the request. It is suggested by the Assessor that we send the owner a new form and have him file a new exemption request for her review. The percentage of calculation for QA is a ratio of the Building (Sing Fam Dwg rented + 1 Acre of land with it) to the overall value of the property for percent. The Assessor stated that she would review the percentage calculated on the property existing at 51% to determine if it should be changed to another percentage. The Board of Review has affirmed the 51% exemption, as the assessor has not changed it from 2009 to 2010; nor has she denied the 51% existing exemption.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$245,900 MBOR 2010 TV=$ 100,852
Petition # 093
Parcel # B-02-08-327-007
Appointment: 3/11/10
Appointment Time: Assessor Recommendation
Property Owner: Nathan & Rachel Bloch
2010 AV=$85,300 2010 TV=$85,300
Owner’s Estimate of TCV = $ Assessor recalculation
Minutes:
Petitioned on behalf of the Assessor for a recommendation to correct the Building’s Classification of construction. A review of the file indicated that the class placed was higher than the other pre-manufactured homes she has classed. Request is for uniformity in valuation.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed/Taxable value was revised based on the Assessor’s Recommendation to correct building class by the Board of Review; Assessor’s request is approved. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$77,700 MBOR 2010 TV=$ 77,700
Petition # 094
Parcel # B-02-18-200-007
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Gioacchino & Patricia Ciullo
2010 AV=$119,100 2010 TV=$ 111,165
Owner’s Estimate of TCV = $ 150,000 see letter
Minutes:
Petition appeal of the Assessed/Taxable value. Petition….see letter.
Letter states that petitioner does not agree with the Taxable Value. Letter talks about home purchase in Trenton and recovering costs in future. Stated that market has dropped off. Letter speaks of taxes.
MBOR Action:
Review of the file shows the home owner no longer received a Principal Residence credit for occupancy of the home in 2009. In reference to his tax questions the property was subject to the full millage rate without the credit. Rate of inflation adjustments were applied to the property at the reduction fraction of .997
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$119,100 MBOR 2010 TV=$ 111,165
Petition # 095
Parcel # B-02-16-300-006
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Arthur & Lois Clark Trust
2010 AV=$118,800 2010 TV=$ 59,794
Owner’s Estimate of TCV = $
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….letter
Letter requesting a re-evaluation of the Assessed and Taxable Value. In view of the present economic climate and some other assessed values and taxable values of property with which the owner is farmiliar at this time, states…I believe a change in assessed value & taxable value of less than one percent 1% is not reasonable nor adequate.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$118,800 MBOR 2010 TV=$ 59,794
Petition # 096
Parcel # B-02-26-100-016
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Thomas & Sharon Silvis
2010 AV=$ 134,300 2010 TV=$ 118,451
Owner’s Estimate of TCV = $ 110,650 SEV letter/worksheet
Minutes:
Petition appeal of the Assessed value. Petition states..letter.
Letter is a worksheet/statement of value combined. The appeal is for the valuation of the property for 2010. A list of 7 properties in the area were listed with their SEV requesting a revised adjustment was calculated based on the worksheet at 119,700; reduction of 14,600 and also another calculation requesting a new 2010 SEV of $108,089
Splitting the difference between the two calculations on the spreadsheet the request is $113,900 SEV for 2010.
The worksheet goes on to calculate revised land value for wetlands and comes to a final SEV of $110,650
MBOR Action:
Poor comp & documentation. 2007 sale referred to. 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$134,300 MBOR 2010 TV=$ 118,451
Petition # 097
Parcel # B-02-17-137-011
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: William & Diane Hand
2010 AV=$ 6,700 2010 TV=$ 4,685
Owner’s Estimate of TCV = $ 5,000
Minutes:
Petition appeal of the Assessed value. Petition states…This is vacant and floods annually.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$6,700 MBOR 2010 TV=$4,685
Petition # 098
Parcel # B-02-17-137-012
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: William & Diane Hand
2010 AV=$ 9,300 2010 TV=$ 6,480
Owner’s Estimate of TCV = $ 5,000
Minutes:
Petition appeal of the Assessed value. Petition states…This property is considered wetlands by DEQ and should be valued as such.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$9,300 MBOR 2010 TV=$6,480
Petition # 099
Parcel # B-02-17-131-013
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: William & Diane Hand
2010 AV=$ 31,300 2010 TV=$ 19,646
Owner’s Estimate of TCV = $ 15,000
Minutes:
Petition appeal of the Assessed value. Petition states…This property is considered wetlands by DEQ and should be valued as such. Also requesting to be 100% exempt as homeowner’s principal residence, because it connects to our property across the street.
MBOR Action:
2009 July Board of Review denied the PRE exemption, as not contiguous to property. 2010 March Board of Review has no authority over the appeal of the 2009 JBOR decision, owner to have appealed the denial timely to the MTT as prescribed on the denial form sent in July 2009.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$31,300 MBOR 2010 TV=$19,646
Petition # 100
Parcel # B-02-17-137-001
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: William & Diane Hand
2010 AV=$ 9,000 2010 TV=$ 6,281
Owner’s Estimate of TCV = $ 5,000
Minutes:
Petition appeal of the Assessed value. Petition states…This property is vacant and floods annually. Is unaccessible.
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$9,000 MBOR 2010 TV=$6,281
Petition # 101
Parcel # B-02-17-226-015
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Ben Burkhart
2010 AV=$62,500 2010 TV=$62,500
Owner’s Estimate of TCV = $ 50,000
Minutes:
Petition appeal of the Assessed value. Petition states…see attached letter.
Letter speaks to three professional valuations. First one: with a market value of $76,000; a second market analysis yielding a market value of $69,500. Stated that they hired a licensed residential appraiser whom appraised the property at $50,000. Copies of the various reports attached.
Submitted appraisal dated January 25, 2009 for $50,000; Comparative Market Analysis dated may 31, 2009 for $69,500; a letter dated April 1, 2009 for $76,000
MBOR Action:
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$62,500 MBOR 2010 TV=$62,500
Petition # 102
Parcel # B-02-08-110-103
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Lindsay Gooding
2010 AV=$69,200 2010 TV=$ 69,200
Owner’s Estimate of TCV = $ 55,750
Minutes:
Petition appeal of theTaxable value. Petition states…The current SEV reflects the previous market value of the home, not the current market value. The cost of the home was $111,150 in 2009. This should be reflected in the new SEV.
Submitted appraisal dated August 7, 2009 for $120,000
Letter statement attached as the owner states SEV is incorrect. States that the SEV should be calculated on the purchase price of the home. Statement of purchase on September 16, 2009 for $111,150. Requesting a revised SEV of $55,750
MBOR Action:
Purchased on foreclosure for $111,150; comps submitted are min$117,911 to a max $149,573
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$69,200 MBOR 2010 TV=$69,200
Petition # 103
Parcel # B-02-18-200-003
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: George Appel
2010 AV=$136,000 2010 TV=$136,000
Owner’s Estimate of TCV = $ 265,000
Minutes:
Petition appeal of the Assessed value. Petition states…. Home assessment to high. Attached packet with professional appraisal. Submitted Appraisal dated November 4, 2009 for $265,000
MBOR Action:
Comps adjusted sales prices $263,100; $267,000; and $282,000; 2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$136,000 MBOR 2010 TV=$136,000
Petition # 104
Parcel # B-02-08-110-154
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Ryan Fritzsch
2010 AV=$95,400 2010 TV=$ 84,445
Owner’s Estimate of TCV = $ left blank
Minutes:
Petition appeal of the Assessed value. Petition states….Attached are various sales and comps for houses in my sub. I feel they show that my assessment & taxable value are too high. There is no way my assessed value should go up $10,700 this year. It should be reduced. Thank you for your time.
Submitted various printouts in the neighborhood.
MBOR Action:
2010 Assessed value was reduced by the Board of Review; Petitioner’s request is approved for reduction. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$90,000 MBOR 2010 TV=$84,445
Petition # 105
Parcel # B-02-29-200-014
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: AVA Property Group LLC
2010 AV=$71,100 2010 TV=$ 71,100
Owner’s Estimate of TCV = $ 40,000
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…I purchased the property for $36K in Dec 09, although I have done improvements on home, there is no way the value could have increased over $14K w/the current resale market. Property is currently for sale for $100K, w/no offers, may need to lower. Property is definitely noth worth Ass. Val., please reconsider value. See attached comps. Thanks.
Submitted six sheets of recent sales.
MBOR Action:
Comps submitted reviewed.
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Subject to uncapping the year following a transfer of ownership.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Gyde, approved 3-0
MBOR 2010 AV=$71,100 MBOR 2010 TV=$71,100
Petition # 106
Parcel # B-02-30-200-010
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Consumers Energy Company
2010 AV=$22,000 2010 TV=$12,336
Owner’s Estimate of TCV = $ Protection letter
Minutes:
Petition appeal of the personal and/or real property.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$22,000 MBOR 2010 TV=$12,336
Petition # 107
Parcel # B-02-16-100-004
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Carl & Mary Kasprazak
2010 AV=$117,200 2010 TV=$117,200
Owner’s Estimate of TCV = $ Protection letter
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states…Due to the drop in value of all homes in our area as a result of the current economy & unprecedented collapse of the residential real estate market it is my opinion that SEV & TTV should reflect approx 50% of current market value. After examining recent comparable sales in area of similar propertys I feel that SEV & TTV should be reduced by a minimum of 35%
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.
2010 Assessed value was affirmed by the Board of Review; Petitioner’s request is denied. Motioned by Purrington; seconded by Gyde, approved 3-0
MBOR 2010 AV=$117,200 MBOR 2010 TV=$117,200
Petition # 108
Parcel # B-02-05-328-017
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: HZ LLC
2010 AV=$ 105,400 2010 TV=$ 105,141
Owner’s Estimate of TCV = $ Exemption Request
Minutes:
Petitioning for property exemption under 211.7o for the Veterans Home and a non-profit organization owned and operated by Michigan Ability Partners.
MBOR Action:
2010 Property exemption request was granted by the Board of Review Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$0 MBOR 2010 TV=$0
Petition # 109
Parcel # B-02-20-100-008
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Metropolitan Real Estate Company
2010 AV=$142,300 2010 TV=$142,300
Owner’s Estimate of TCV = $ Exemption Request
Minutes:
Petitioning for property exemption under 211.7o for the Veterans Home and a non-profit organization owned and operated by Michigan Ability Partners.
MBOR Action:
2010 Property exemption request was granted by the Board of Review Motioned by Messner; seconded by Purrington, approved 3-0
MBOR 2010 AV=$0 MBOR 2010 TV=$0
Petition # 110
Parcel # B-99-20-005-300
Appointment: 3/11/10
Appointment Time: Amended Statement
Property Owner: Southeast Petroleum CO Inc
2010 AV=$15,300 2010 TV=$15,300
Owner’s Estimate of TCV = $ 34,105
Minutes:
Petition appeal of the Assessed/Taxable value. Petition is an amended return to include/correct their original asset reporting.
MBOR Action:
2010 Personal property return as amended was accepted by the Board of Review Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$17,100 MBOR 2010 TV=$17,100
Petition # 111
Parcel # B-99-20-055-900
Appointment: 3/11/10
Appointment Time: Timely Postmarked P/P Statement
Property Owner: Toyota Motor Credit Corp
2010 AV=$2,700 2010 TV=$2,700
Owner’s Estimate of TCV = $ Removed Assets
Minutes:
Petitioned by Assessor as a late received with timely mailing by the Business Personal Property account filer. Mail was received after the filing deadline and was unable to be calculated for an accurate valuation. Request is to accept the filing as timely.
MBOR Action:
2010 Personal property return as timely was accepted to close the account by the Board of Review Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$0 MBOR 2010 TV=$0
Petition # 112
Parcel # B-99-20-001-008
Appointment: 3/11/10
Appointment Time: Timely Postmarked P/P Statement
Property Owner: DE Lage Laden Operational Services
2010 AV=$0 2010 TV=$0
Owner’s Estimate of TCV = $ 86,707
Minutes:
Petitioned by Assessor as a late received with timely mailing by the Business Personal Property account filer. Mail was received after the filing deadline and was unable to be calculated for an accurate valuation. Request is to accept the filing as timely.
MBOR Action:
2010 Personal property return as timely was accepted as a new account to the roll by the Board of Review Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$43,400 MBOR 2010 TV=$43,400
Petition # 113
Parcel # B-99-20-068-300
Appointment: 3/11/10
Appointment Time: Timely Postmarked P/P Statement
Property Owner: Diversified Docks
2010 AV=$13,800 2010 TV=$13,800
Owner’s Estimate of TCV = $ 30,466
Minutes:
Petitioned by Assessor as a late received with timely mailing by the Business Personal Property account filer. Mail was received after the filing deadline and was unable to be calculated for an accurate valuation. Request is to accept the filing as timely.
MBOR Action:
2010 Personal property return as timely was accepted by the Board of Review Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$15,200 MBOR 2010 TV=$15,200
Petition # 114
Parcel # B-99-20-067-300
Appointment: 3/11/10
Appointment Time: Timely Postmarked P/P Statement
Property Owner: Pitney Bowes Global Financial Services
2010 AV=$4,000 2010 TV=$ 4,000
Owner’s Estimate of TCV = $
Minutes:
Petitioned by Assessor as a late received with timely mailing by the Business Personal Property account filer. Mail was received after the filing deadline and was unable to be calculated for an accurate valuation. Request is to accept the filing as timely.
MBOR Action:
2010 Personal property return as timely was accepted by the Board of Review Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$3,500 MBOR 2010 TV=$3,500
Petition # 115
Parcel # B-99-20-009-700
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Consumer Energy Company
2010 AV=$109,800 2010 TV=$109,800
Owner’s Estimate of TCV = $ 219,541
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….in order to protect their right to appeal……
MBOR Action:
2010 Personal property return was filed timely, 2010 Assessment was calculated based on the petitioner’s statement, petitioner’s request accepted as a protection letter by the Board of Review; Assessment was affirmed based on filing of 2010 Personal Property statement by the petitioner. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$109,800 MBOR 2010 TV=$109,800
Petition # 116
Parcel # B-99-20-008-600
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Consumers Energy Company
2010 AV=$412,800 2010 TV=$412,800
Owner’s Estimate of TCV = $ 825,673
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….in order to protect their right to appeal……
MBOR Action:
2010 Personal property return was filed timely, 2010 Assessment was calculated based on the petitioner’s statement, petitioner’s request accepted as a protection letter by the Board of Review; Assessment was affirmed based on filing of 2010 Personal Property statement by the petitioner. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$412,800 MBOR 2010 TV=$412,800
Petition # 117
Parcel # B-99-20-000-900
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Consumer Energy Company
2010 AV=$1,030,700 2010 TV=$1,030,700
Owner’s Estimate of TCV = $ 2,061,320
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….in order to protect their right to appeal……
MBOR Action:
2010 Personal property return was filed timely, 2010 Assessment was calculated based on the petitioner’s statement, petitioner’s request accepted as a protection letter by the Board of Review; Assessment was affirmed based on filing of 2010 Personal Property statement by the petitioner. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$1,030,700 MBOR 2010 TV=$1,030,700
Petition # 118
Parcel # B-99-20-036-200
Appointment: 3/11/10
Appointment Time: Letter Appeal
Property Owner: Consumers Energy Company
2010 AV=$1,900 2010 TV=$1,900
Owner’s Estimate of TCV = $ 3,821
Minutes:
Petition appeal of the Assessed/Taxable value. Petition states….in order to protect their right to appeal……
MBOR Action:
2010 Personal property return was filed timely, 2010 Assessment was calculated based on the petitioner’s statement, petitioner’s request accepted as a protection letter by the Board of Review; Assessment was affirmed based on filing of 2010 Personal Property statement by the petitioner. Motioned by Messner; seconded by Gyde, approved 3-0
MBOR 2010 AV=$1,900 MBOR 2010 TV=$1,900
Petition # 119
Parcel # B-02-21-400-001
Appointment: 3/11/10
Appointment Time: Assessor Request
Property Owner: Donald K McLeod Estate of
2010 AV=$ 34,000 2010 TV=$ 22,571
Owner’s Estimate of TCV = $ Transfer of Ownership correction
Minutes:
Petition request to amend the Taxable Value Calculation for the Transfer of ownership reported by a family member for the deceased owner.
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Taxable value becomes 100% of the Assessment after the Transfer of Ownership.
2010 Assessed value was affirmed by the Board of Review; Assessor’s request is approved to correct the Taxable Value. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$34,000 MBOR 2010 TV=$34,000
Petition # 120
Parcel # B-02-16-210-815
Appointment: 3/11/10
Appointment Time: Assessor Request
Property Owner: Megan Veresh
2010 AV=$ 5,600 2010 TV=$ 5,583
Owner’s Estimate of TCV = $ Transfer of Ownership correction
Minutes:
Petition request to amend the Taxable Value Calculation for the Transfer of ownership as part of a multi-parcel transfer on Unit 15 that consists of two parcels. This parcel wasn’t discovered until late that it was to be part of that transfer request that occurred on 9/25/2009
MBOR Action:
Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Taxable value becomes 100% of the Assessment after the Transfer of Ownership
2010 Assessed value was affirmed by the Board of Review; Assessor’s request is approved to correct the Taxable Value. Motioned by Purrington; seconded by Messner, approved 3-0
MBOR 2010 AV=$5,600 MBOR 2010 TV=$5,600
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related searches
- wyoming township and range map
- wyoming section township map
- north dakota township range map
- wyoming township and range
- wyoming range township section maps
- wyoming township map
- ocean township monmouth county new jersey
- brick township hospital
- wyoming township shapefile
- brick township hospital brick nj
- genesee township genesee county mi
- utah township and range map