Board of Review

City of 1Vlanistee z~ LAmAn& P. O. Box 358s Manistee, Micliigan 49664- 38 0-"q illl. 3I7a31iSt? WWW. CI. l l. CITY HALL December 18, 2007 70 Mapie Street CITY MANAGER TO: Kelli Sobel, State Tax Commission 2- 392, 1 2 901 1. CITP ASSESSOR Peggy Falk,Equalization Director 2802 231. 39°. Howard Vaas, Manistee Area Public Schools Rita Crow,Business Coordinator,Manistee Intermediate School District BUII.DING INSPECTOR 2806 23i. 398. Edward Bradford, Finance Director Russ Pomeroy, County Treasurer PLANNING, ZONING & COMMUNITY DEY. Virginia Fox,West Shore Community College 2805 231. 338. Board of Review (including alternate members) CITY CLERK 2803 231. 398. FROM: Julie Beardslee, City Assessor ~ V CITY TREASURER 2804 231. 39E. RE: December 11, 2007 Board of Review meeting WATER BILLING 2559 31. 723% Enclosed please find a Board of Review Record and Board of Review Minutes for the ADMINISTRATION December 11, 2007 meeting. Fnx 231. 1546 723. CLERK/TREASURER The Board of Review Record is separated FA,,231. 5410 723. by valuation and non valuation decisions. Please be careful to note the year of the Board of Review decision. POLICE DEPARTMENT Please note that the enclosed is submitted as an affidavit to fulfill the tenets of 70 Maple Street 211.53b, 231. 533723? MCLA, Section (1). An excerpt from this section states: F, k\ 231. 8. rd22 3 i' } If approved, the board of review shall file an affidavit FIRE DEPARTMENT 281 First Street within 30 days relative to the errors or mutual mistake 231. 1549 723. with the proper officials who are involved with the F;.•. 3519 231.723. assessment figures, rate of taxation, or mathematical PUBLIC WORKS computation and all affected official records shall be 280 Washington St. conected. If the error or mutuai mistake results in an W3 11. 7L~? 723. overpayment or under payment,the rebate,including F,~~: 1s03 31. ? 72_~. any interest paid,shall be made to the taxpayer or the PARKS DGPARTMENT 40S 231. 723.s taxpayer shall be notified and payment made within 30 days of the notice. A rebate shall be without WATER MAINTTENANCE interest. 231. 3641 723. WASTEWATER PLANT so Nncn sc. Thank you. 2. 723. 3 1 533 1: cc: Mitch Deisch enc: 1  Page 1 of 2 MI7VZ7TES UFSUARD OFREVIEW - CITY OFAL1 NIS7LE MEETING HELD AT CITY HAI1I., 70 11+ MANISTEE MI Iaple St., DECEMBER 11,2007 9: 00 A. M. The Board of Review was cailed to order at 9: 00 a. n the 2'Floor m. on December 11, 2007, i. Conference Room at City Hall. Chairperson Ruth Ellen Pratt,member Fred Walter and aiternate member Jerry Duchon were present Ivlidge Kubanek was una.ble to attend for family medical reasons. 3ulie Beardslee, City Assessor and Secretary of the Boazd of Review was present. There was a motion by Fred Walter, seconded by Ruth Ellen Pratt to approve the mi. nutes and record of the July 17, 2007 Board af Review meeting. The motion passed nn nimously. Boazd members were provided copies of the minutes and record. The Board was remi.nded that the ad for the December Board of Review meeting was in the Manistee News Advocate on November 29,2007 and the Notice for Application to the Board of Review for a regular and an alternaxe member was published by the City Clerk. Alterna#e member Doug Parkes is planning to submit his application to be a regular member ofthe Boazd of Review. There have been no other applicants for the position, nor for the alternate position. Thank you Doug.The Manistee City Council will appoint the new member at the December 18,2007 meeting. It was noted that the inflation ra.te,expressed as a multiplier,to be used in the 2008 Capped Value formula is 1. 023. The City Assessor reported that the Equalization Department has concluded their equalization study using sales studies to project the true cash value for 2008. The sales ratio studies which compare sale prices to assessed values indicate no increase in market value in 2008 for residential property, compared to a 4. 78% increase in residential market value last year, 6.36%increase the year before, compared to 5. 48% the year before that.The commercial class of property is also flat compazed to a 14.21 % increase Iast year, a 10.28% increase the year befare, and a 4.43% increase the year before. The industrial class shows no increase in market value. The current year equalization study by the Equalization Department utilizes sales from 4- 2005 1- through 3- 2007.31-These increases esta.blish the amount of assessed value to be raised by the assessor in each class of property in the City of Manistee for 2008. The followi.ng handouts were distributed and discussed: the Minutes of the Juty 2007 Board of Review, the revised Boazd of Review Policies and Procedures, 2007 Manistee County Millage Rates (enti.re apportionment report), STC letter of October 25,2007 regarding Poverty Exemptions and Detroit news article, Poverty Exemption Crrand Ra.pids news article, U. S. Census Bureau definitions of income, STC Bulletin # 6,Foreclosure Guidelines, STC Bulletin #7 Michigan Business Tax, and STC Bulletin # 9 Tax and Coltections Calendar. All copies distributed to the Board can be found in the December 2007 Board of Review file. There was discussion about income requirements for the Poverty Exemption. The Chairperson, Ruth Ellen Pratt asked about the effect of reverse mortgages on the income statements of senior citizens. A reverse mortgage is generally for homeowners 62 years or older whose debt level on their home is non existent or Iow.It enables seniors to convert the equity in their home to cash in order to financelivi.ng expenses, home improvements, in- home healtli caze or other needs. Payments are made by the lender to the homeowner (definition from State of Michigan website  Page 2 of 2 explaini.ng reverse mortgage facts}.The City Assessor will reseazch the effect of reverse mortgages on income staxements for the purpose of Poverty Exemption, and report to the Board. The Board set tenta.tive hours for the 2008 Board of Review as follows: Organiza.tional session, March 4,2008, 9: 00 a.. m.until business is concluded Appeal dates, Mazch 10, 9: 00 a. m. to noon and 1: 00 p.m.to 5: 00 p. March 11, 2: 00 p. m.to 5:00 p.m. and 6: 00 p. m., m.to 9: 00 p. m.March 13,could be a decisian making session. The Boazd was asked to hold Thursday, March 2008 13, open as a possible decision making date. The Board's responsibility at the December Baard of Review is to correct clerical errors and mutual mistakes of fact as relaxed to taxable and assessed values for 2006 and 2007. The Board decided Principle Residence Exemption filings for 2004, 2005, 2006, and 2007. Poverty Exemption Applications for 2007 were decided. The Board of Review Record will list petitianers and decisions of the Board of Review. The record separates valuation and non valuation appeals.Any pertinent information submitted with the appeals will be found in each parcel record file. The meeting adjourned at noon, with a motion by Ruth Ellen Pratt and a second by Fred Walter, motion carried. PRESENT: Fred Walter, Member Jerry~ Duchon, Atternate Member j Julie Beardslee,Secretary  t 12/ 11l2007 ~ Page 1 of 1 BOARD OF REVIEW RECORD ASSESSED & TAXABLE VALUE FOR DECEMBER 11, 2007 CLASS CODES: 201 = COMMERCIAL, 301 = INOUSTRIAL, 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 Mailing Address Class Code Year Protested Taxable Value Taxable Value Property Action 1 Elaine Sutherland & 155 Ford Street 04 270- 707- 2007 35,500 0 100% Poverty Exemption granted. Matthew Schultz Manistee, MI 49660 401 35, 015 0 3 Cooley Construction 1266 Industry Drive, Ste. B 00 290- 57- 2007 5, 000 0 Property removed prior to December 31 2006. Attn: Janet Cooley Traverse City, MI 49686 250 5, 000 0 4 Arlene K. Conley 222 First Street 05 364- 710- 2007 39,200 39,200 Poverty Exemption denied, claimanYs homestead Elberta, MI 49628 401 39,200 39,200 is in Elberta, Michigan. 7 Rennae S. & Jon S. Hansen 526 Second Street 364- 09 705- 2007 43,500 0 100% Poverty Exemption granted. Manistee, MI 49660 401 33,906 0 10 Juan Velasquez 1014 Kosciusko Street 748- 06 743- 2007 39,800 0 100% Poverty Exemption granted. Manistee, MI 49660 401 35, 169 0 11 Mary Franckowiak 1008 Vine Street 05 748- 749- 2007 42,200 0 100% Poverty Exemption granted. Manistee, MI 49660 401 24, 998 0  12/ 2007 11/ Page 1 of 1 BOARD OF REV/EW RECORD NON VALUATION APPEALS FOR DECEMBER 11, 2007 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 Ryan & Nicole Shively 265 1st Avenue Manistee, MI 49660 07 270- 401 22- 2007 100% Homeowner's PrinciPal Residence Exemption 9ranted. 5 Michael & Jean Vickers 562 Broad Avenue 04 362- 722- 2006 100% Homeowner's Principal Residence Exemption denied Manistee, MI 49660 401 for 2006. No evidence of residency submitted. 6 Michael & Jean Vickers 562 Broad Avenue 362- 04 722- 2007 100% Homeowner's Principal Residence Exemption g ranted Manistee, MI 49660 401 8 Henry Lewis Majchrzak 196 6th Street 648- 11 702- 2006 100% Homeowner's Principal Residence Exemption granted. Manistee, MI 49660 401 9 Henry Lewis Majchrzak 196 6th Street 648- 08 705- 2006 0% Homeowner's Principal Residence Exemption granted. Manistee, MI 49660 401