Board of Review

City oA f Manistee LP. O. Box 358 • Manistee, Michigan 49660-0358 us www. manistee. mi. c i. CITY HALL 70 Maple Street December 27,2005 CITY MANAGER 2801 231. 398. TO: Kelli Sobel, State Tax Commission CITY ASSESSOR Peggy Falk,Equalization Director 231. 2802 395. Rita Crow,Business Coordinator,Manistee Intermediate School District Edward Bradford, Finance Director BUII.DING INSPEC7'OR 231. 2806 398. Alan Verheek, County Treasurer PLANNING, ZONIIVG aS[ Virginia Fox, West Shore Community College Board of Review (including alternate CoMN[rrnTx DEV. members) 2805 231. 398. CrrY CY,Exx FROM: Julie Beardslee, City Assessor 2803 231. 398. C1TY TREASURER RE: December 13, 2005 Board of Review 2804 231. 398. meeting WATER BII.LING Enclosed please find a Board of Review Record and Board of Review Minutes for the 2559 231. 723. December 13, 2045 meeting. ADNmvtsrxnTTON Fnx 231. 1546 723. The Board of Review Record is separated by valuation and non valua.tion decisions. CLExxlTxEnsvxEx Ylease be cazeful to note tlie year of the Board of Review decision. FA, 231a23.5410 Please note that the enclosed is submitted as an affidavit to fulfill the tenets of PoLicE DEPnxTMErrr 211.53b, 70MaPie streec MCLA, Section (1). An excerpt from this section states: 2533 231. 723. FAx 231398.2012 If approved, the board of review sha11 file an affidavit within 30 days relative to the errors or mutual mistake FrnE DEsnnznzrrr Zsi F; rst street with the proper officials who are involved with the 1549 231. 723. Fnx 231. 3519 723. assessment figures, rate of taxation, or mathematical computation and all affected official records sha11 be corrected. If the error or mutual mistake results in an PusIJc Woxxs zso wmhington st overpayment or under payment,the rebate,including 7132 231. 723. any interest paid,shall be made to` the taxpayer or the Fnx 231. 1803 723. taxpayer shall be notified and payment made within Paxxs DEraxTmENT 30 days of the notice. A rebate shall be without 4051 231. 723. interest. WATER MAINTENpNCE 3641 231. 723. 7' ilaT1k yOll. WASTEWAI'ER PLANT 50 Ninth St 1533 231. 723. cc: Mitch Deisch enc: 1  Page 1 of 2 MINUTES OF BOARD OF REVIEW - CITY OF MANISTEE MEETING HELD AT CITY HAI.L, 70 Maple St,MANISTEE MI DECEMBER 13,2005 9: 00 A. M. The Board of Review was called to order at 9: m. on December 13, 2005, in the 2nd Floor 20 a. Conference Room at City Ha11. Chairperson Midge Kubanek and member Robert 7ohnson were present. Ruth Ann Winicki was unable to attend for medical reasons. 7ulie Beardslee, City Assessor and Secretary of the Board of Review were present. A quorum was present to conduct business. There was a motion by Robert 7ohnson, seconded by Mtdge Kubanek to approve the minutes and record of the July 19, 2005 Board of Review meeting. The motion passed unanimously. Board members were provided copies of the minutes and record. The Board was reminded that the ad for the December Board of Review meeting was in the Ma.nistee News Advocate on November 28,2005. The Manistee City Council appointed Gerald Duchon as an alterna.te Boazd ofReview member,with athree-year term ending 7anuary 2009. The Council appointed Fred Walter as an alternate member, with a two- year term ending January 2008. The terms of the alternate Boa.rd of Review members start January 1,2006.Ruth Ellen Pratt was appoimed to the Board of Review for a three-year term ending 7anuary 2009. It was noted that the inflation rate, expressed as a multiplier,to be used in the 2006 Capped Va1ue formula is 1. 033. The City Assessor reported that theEqualiza.tionDepartment has concluded their equalization study using sales studies to project the true cash value for 2006. The studies indica.te an increase of 6. 36% increase in residential market value and a 5. 48%increase the previous yeazs. The commercial class increased 10. compared to a 4. 28%, increase the previous year. The industrial class has 43% not yet been reviewed. The current year inflationary increases established by the Equalization Department utilizes sales from 4- 20031- through 2005. 3- 3 T hese 1- increa.ses establish the amount of assessed value to be raised by the assessor in each class of properry in the City of Manistee for 2006. The Board reviewed the sales listed on the ledger of Property Transfer Affidavits, for 2005. The ledger is not up to date, but lists sales through October. The following handouts were distributed and discussed: the 2005 Manistee County Mllage Rates, the letter dated November 3,2005 from the State Tax Commission regazding Classifica.tion Appeals,the letter dated October 24,2005 from 1VI'itch Deisch, City Manager, regarding Annual Bylaw Review, Form 4031, the July/ December Board of Review Affidavit, the letter daxed May 24, 2005 from Chris Olen, Marustee County Deputy Trea.surer rega.rding the completion of additional Board of Review fomis,the letter dated July 27, 2005 from 11Tichelle Wright, City ClerklDeputy Treasurer regarding Meeting Per Diem Checks, Bulletin No_2 of 2005 from the Department of Treasury regarding 2005 Property Tax Appeal Procedures, the memo dated 7uly 6, 2005 from Julie Beardslee, Gity Assessor regarding NI'ichigan Tax Tribunal Summary and Attorney expenses, and Bulletin No. 9 of 2005 from the Department of Treasury regazdi.ng Changes Due to Public Act 23 of 2005. All copies can be found in the December 2006 Board of Review file.  Page 2 of 2 The consensus of the membership was that no additional forms for each petition will be completed, unless required by law or State Tax Commission rule. Regarding bylaws for the Baard of Review, the Ru1es of Procedwe of the Board of Review and the General Tax La.w Properry provide sufficient guidance for the operation of the Boa.rd.The Rules ofProcedure are part of the Council Policy Book. The rules are reviewed annually by the Board at the March Organizational Session. The Board set tentaxive hours for the 2006 Board of Review as follows: Organizational session Tuesday, March 7, 2006, 9: 00am until business conc2uded, Appeal session Monday, March 13, 2006 9: 00am to noon & lpm to 4pm, Appeal session Tuesday, March 14, 2006, 2: 00pm to S: OOpm & 6pm to 9pm. The datels will need to be established for a decision making session/s. The Boa.rd corrected clerical enors and mutual mistakes of fact as related to taxable and assessed values for 2004 and 2005.The Board decided Principle Residence for Exemption filings 2002,2003, 2004, and 2005, in accordance with a new state law effective in 2003. Poverty Exemption Applica.tions for 2005 were decided. The Board ofReview Record will list petitioners and decisions of the Board of Review. The record separates valuation and non valuaxion appeais. Any pertinent information submitted with the appeals will be found in each pazcel record file. ChairpersonMidge Kubanek expressed her regret to be losing the knowledge and experience Robert 7ohnson has contributed to the Board of Review. She thanked Robert for his faithfizl of many years service on the Board of Review. The Board discussed the lack of appreciation of the City of Manistee for the contribution of civic service by its residents. The meeting adjourned at 2: 00 p. m. PRESENT.• AFidge u %banek, Chairperson Robert Johnson, Member Julie Beardslee, Secretary  12/21 / 2005 Page 1 of 1 BOARD OF REVIEW RECORD NON VALUAT/ON APPEALS FOR DECEMBER 13, 2005 CLASS CODES: 201 = COMMERCIAL, 301 = INDUSTRIAL, 401 = RESIDENTIAL, 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL, 450 = BUILDING ON LEASED LAND, 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, TE = TAX EXEMPT Property # 51-51 Assessment Reason for Protest & Petition # Name Mailing Address Class Code Year Protested Property Action 2 Ross & Judith Vartian 86 Charter Court 11 267- 003- 2005 100% Principal Residence Exemption granted. Manistee, MI 49660 401 9 Sandra Eimer 400 Sibben Street 07 572- 09- 2005 60% Principal Residence Exemption granted. Manistee, MI 49660 201 10 Sandra Eimer 400 Sibben Street 07 572- 09- 2004 60% Principal Residence Exemption granted. Manistee, Mi 49660 201 11 Sandra Eimer 400 Sibben Street 572- 07 09- 2003 60% Principal Residence Exemption granted. Manistee, Mi 49660 201 12 Julie A. Davis 251 8th Street 03 612- 75- 2005 100% Principal Residence Exemption granted. Manistee, Mi 49660 401 17 Phyllis M. McEntaffer P. O. Box 175 02 764- 705- 2005 100% Principal Residence Exemption granted. c/o Dianna Wall Manistee, Mi 49660 401 18 Phyllis M. McEntaffer P. O. Box 175 764- 02 705- 2004 100% Principal Residence Exemption granted. c/o Dianna Wall Manistee, Mi 49660 401 19 Phyllis M. McEntaffer P. O. Box 175 764- 02 705- 2003 100% Principal Residence Exemption granted. c/o Dianna Wall Manistee, Mi 49660 401 20 Phyllis M. McEntaffer P.O. Box 175 02 764- 705- 2002 100% Principal Residence Exemption granted. c/o Dianna Wall Manistee, Mi 49660 401  2005 12/ 21/ Page 1 of 1 BOARD OF REV/EW RECORD ASSESSED 8 TAXABLE VALUE FOR DECEMBER 13, 2005 CLASS CODES: 201 = COMMERCIAL, 301 = INDUSTRIAL, 401 = RESIDENTIAL, 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL 450 = BUILDING ON LEASED LAND, 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, TE = TAX EXEMPT BD of Review Property # 51-51 Assessment Assessed Value Assessed Value Reason for Protest & Petition # Name Mailin9 Address Class Code Year Protested Taxable Value Taxable Value Property Action 1 Echostar Satellite LLC. P. O. BOX 6623 190- 00 132- 2005 3, 600 0 Doubie assessed with 590- 51- 00 5 76- 1- Attn: Patti Baran Englewood, CO 80155 250 3, 600 0 3 MAAS Development LLC. 508 W. Main Street, Ste. 2 00 390- 177- 2005 158,700 62,900 cc: Mierendorf and Co. P. Incorrectly reported Personal Property. C. Loweil, MI 49331 250 158,700 62,900 4 MAAS Development LLC. 508 W. Main Street, Ste. 2 00 390- 177- 2004 180,500 71,600 IncorreCtly reported Personal Property. cc: Mierendorf and Co. P. C. Lowell, MI 49331 250 180,500 71, 600 5 Nelson Hartrich. 9328 S. Hamilton 490- 00 261- 2005 3, 800 100 Incorrectly reported Personal Property. Chicago, IL 60620 250 3, 800 100 6 Nelson Hartrich 9328 S. Hamilton 490- 00 261- 2004 2, 800 100 Incorrectly reported Personal Property. Chicago, IL 60620 250 2, 800 100 7 Rick J. Jach 2609 Bentoski Road 00 490-316- 2005 3, 200 0 Out of business as of December 2002 Manistee, MI 49660 250 3, 200 0 8 Rick J. Jach 2609 Bentoski Road 00 490- 316- 2004 2, 200 0 Outof business as of Oecember 2002 Manistee, MI 49660 250 2, 200 0 13 Sandra Eimer 400 Sibben Street 07 572- 09- 2005 34,500 34,500 Income exceeded Federal Poverty Income Manistee, MI 49660 201 32,736 32,736 Standards by $719.00. 14 Marylynn Waesinski 266 6th Street 654- 07 05- 2005 34,500 0 100% Poverty exemption granted. Manistee, MI 49660 401 33,349 0 15 Vanessa Buhs P.O. Box 124 690- 00 53- 2005 5, 100 0 Out of business as of Tax Day 12- 04. 3 1- Manistee, MI 49660 250 5, 100 0 16 Heidi Urban 1018 Kosciusko Street 07 748- 43- 2005 41,300 0 100% Poverty exemption granted. Manistee, MI 49660 401 33, 844 0 21 Jennifer Amold 201 10th Street 790- 00 57- 2005 13,500 0 Out of business as of 12- 0429- Manistee, MI 49660 250 13,500 0