Board of Review

RALI" Jul y ~ 27 2009 ti~, 70 Maple Street 4v, C7Tl' MAti.4CER Jf!2r! wy 2801 231. 398. TO: Kelli Sobel, State Tax Commission ~ Kendra Rohdy, Equalization Director CrrvAssessox 2; 398. 1 2 902. Howard Vaas, Manistee Area Public Schools ita Crow Curtis,Business Coordinator, Manistee Intermediate School District R- BIiILDIllGINSPECTOR 2806 2x1, 348, Edward Bradford, Finance Director Russ Pomeroy, County Treasurer Pc., c,4NNI. zoNr:vc & inINm.iEv. co, ~ Virginia Fox, West Shore Community College 3g8•= a . 8a5 Board of Review (including alternate members) CtTY CLCRK 803 231• 398' FROM: Julie Beardslee, City Assessor CiTy TREasueEa 231. 2804 398, RE: July 21, 2009 Board of Review meeting E: WA" f' R BILU\'G 59̀ 231' 723' Enclosed please find a Board of Review Record and Board of Review Minutes for the July 15TRA770N 6inn". i,\' 21, 2009 meeting. Fxs 231. 1546 723. CLERFICREASURER The Board of Review Record is separated by valuation and non valuation decisions. Please v, 231' F: 4I0723"' be careful to note the year of the Board of Review decision. T PoLIcFQEPAaTh, E,- 70 DqapEe Street please note that the enclosed is submitted as an affidavit to fulfll the tenets of 211.53b, 231• 533723•= MCLA Section (1). An excerpt from this section states: I' Ai" 345. 2: 1 2 012. F, aEDEPARTN ,~ NT If approved, the board of review shall file an affidavit within 30 days ZSI ] F'irst Street relative to the qualified error with the proper officials and all affected I544 23I. 723. 231. 3. E,,,; 7 1 23, 9 official records shall be corrected. If the qualified error results in an overpayment or underpayment,the rebate,including any interest paid, PUSLtCWORhS shall be made to the taxpayer or the taxpayer shall be notified and 280 \Vashi[egfon sc. 7132 231. 723. payment made within 30 days of the notice. A rebate shall be without a,;231, F, 1803 723, anterest. S PARTM1IL- Fs R[: E) F N T. 231 '23. 405t WnTER nNcE 1binnrrrK. 3641 231. 723. Thank you. nsrEAvanR Pi. W. r nN- cc: Mitch Deisch so Niiicn sc. IS_ 3F. 3 7 23. enc: 1 r ' o0d ls~ lu7r~ F c F[ .(!~  MI1 iTlI7'LS t7F BOARD (BFREVIEW-CI7'Y OF 1lIANISTEE MEETING HELD AT CITY HAI.L, 70 MAPLE ST., MEiNISTEE 1VII JUI,i' 21,2049-9:00 A. M. Chairperson Doug Parkes called the Board of Review to order at 9:05 a.m.on July 21,2009. Chairperson Doug Parkes, Member Philip Sturtevant and Alternate Member Ruth Ann Winicki were present. Fred Walter was excused due to iliness. The Board appreciated the attendance of Ruth Ann Winicki. She had an eleven-hour notice of today's meeting. Ju.lie Beardslee, City Assessor and 5ecretary of the Boaxd of Review was present. The Board corrected clericaI errors and qualified errors as related to assessment figures for 2008 and 2009.Hearings for Principal Residence Exemption Affidavit appeais (current year and three year's prior)and Hardship Exemption appeals were accomplished.The Board is prohibited from hearing valuation appeals by the rules af the State Tax Commission and the General Property Tax Law. The Board received copies of the article entitled HardsZiip Exemptions Available to Manistee,Other Properiy Owners,which appeared in the Manistee News Advocate on June 19, 2009.The City Assessar drafted and submitted tlie article to increase public awareness regarding the availability of Poverty Exemptions from properky taxes. The 2009 Summer Tax Levy breakdown was distributed to members. The Secretary explained that 2009 Summer tax bills were generated by the County using the BS & A Tax system soflwaxe, after the County's recent conversion. Wexford and Manistee Counties are sharing the cost of Wexford County's Geographic Information System professional Chad Coiiins.The City is participating in Qrder ta make progress om the Water and Sewer layer of the City's C'iIS. T'his fiilfills the City Council's Strategic Pianning goal of intergovernmental cooperation. The County hired Kendra Rohdy as Equalizatian Director.Kendra is a 18-year county employee. It appears that current staff will be promoted, and there will be one new hire. The Board discussed State Tax Commission Bulletin # 11,dated 12- 2008, 10-2009 Property Tax Appeal Procedures, which outlines the authority and limitations of the July Board of Review and Bulietin 12 of 2008,dated 42- 0810-entitled 2003 Board of Review. The Board discussed the definition of Qualified Enors as explained ua Bulletin # 12. Pa.rt of Board respansibility during the July and December Boards of Review is to hear appeals regarding Qualified Errors, as defined by the law and the State Ta.x Commission. The Board was supplied with the Cit,y of 1Vlanistee 2009 Uncappings whieh is a Iist of properties which have had a contraliing interest transfer. The public notiee for today's meeting was published in the Manistee News Advacate an June 19,2009. Page 1 of 2 The Boazd approved the March 2009 Board of Review Minutes on a motian by Philip Sturtevant and secanded hy Doug Parkes. Ali were in favor. The secretary reminded the Board of the December 15,2069 session to correet elerical and qualified errors and to hear Principal Residence Exemption and Poverty Exemption appeats. Fred Walter's term as a regular member wiil expire on 12- 09. 3 1- The Board discussed the Board of Review Record. The Record will list petitioners and decisians of the Board of Review. Pertinent information far each appeal will be found in each parcei record file. The Board of Review Record separates non valua.tion appeals from valuation appeals. The record will a. lso record the vote of the Board of Review. The Board heard and decided appeals as found in the Board of Review Record for July 21, 2009. Doug Farkes maved to adjourn at 11:55 a.m. Ruth Aun Winicki seconded, and the motion passed unanimausly. I' WElOTT: dloug arkes, C' htcirperson P ' Sturtevatat, e v R~ th Ann Wanicki,Atterncate ltlenzber° utie l~ eardslee, Seeretary Page 2 of 2  BOARD OF REVIEW RECORD 2009 7/24/ ASSESSED & TAXABLE VALUE Page 1 of 2 FOR JULY 21, 2009 CLASS CODES: 001 = REFERENCE REAL, 002 REFERENCE PERSONAL 201 = COMMERCIAL IMPROVE D, 202 COMMERCIAL VACANT 205 = COMMERCIAL BUILDING ON LEASED LAND, 250 COMMERCIAL PERSONAL 301 = INDUSTRIAL IMPROVED, 302 INDUSTRIAL VACANT 305 INDUSTRIAL IFT REAL, 350 INDUS TRIAL PERSONAL, 352 = INDUSTR IAL IFT PERSONAL 401 = RESIDENTIAL IMPROVED, 402 RESIDENTIAL VACANT 4 05 = RESIDENTIAL BUILDING ON LEASED LAND 550 = UTILITY PERSONAL 701 = TAX EXEMPT, 706 = TAX EXEMPT PA 328 BO of Review Property # 51-51 Assessment Assessed Value Assessed Value Reason for Protest & Property Action Petition # Name Mailing Address Ciass Code Year Protested Taxable Value Taxable Value Record of Vote 1 Jon S. Hansen 526 Second Street 09 364- 705- 2009 40,000 0 100% Poverty Exemption granted. Manistee, MI 49660 401 36,211 0 Unanimous vote. 2 Desiree Lyn Svidron 454 4th Street 374- 09 720- 2009 33,300 0 100% Poverty Exemption granted. nka Desiree Lyn Frechette Manistee, MI 49660 401 21,447 0 Unanimous vote. 3 Allen Duane Peterson 66 Clay Street 09 448- 722- 2009 13,800 0 100% Poverty Exemption granted. Manistee, MI 49660 401 13,800 0 Unanimous vote. 4 Two Beavers Construction 1030 Devere Drive 490- 00 432- 2008 6, 800 0 Double Assessment. Alena, MI 49707 250 6, 800 0 Unanimous vote. 5 Two Beavers Construction 1030 Devere Drive 00 490- 432- 2009 6, 800 0 Double Assessment. Alena, MI 49707 250 6, 800 0 Unanimous vote. 7 Glenn Patrick Davis 339 2nd Street 05 574- 707- 2009 48,300 0 100% Poverty Exemption granted. Manistee, MI 49660 401 38,091 0 Unanimous vote. 8 Candy Mountain 17180 Airport Rd. 590- 10 23- 2008 2, 600 0 Out of business as of December 31, 2006. Attn: Sandra A. Eimer Wellston, MI 49689 250 2, 600 0 Unanimous vote. 9 Candy Mountain 17180 Airport Rd. 590- 10 23- 2009 2, 600 0 Out of business as of December 31, 2006. Attn: Sandra A. Eimer Weliston, MI 49689 250 2, 600 0 Unanimous vote. 10 William's Lawn Service 113 Walnut Street 590- 00 69- 2008 3, 900 0 Out of business as of June 2007. Manistee, MI 49660 250 3, 900 0 Unanimous vote. 11 William's Lawn Service 113 Walnut Street 00 590- 69- 2009 4, 400 0 Out of business as of June 2007. Manistee, MI 49660 250 4, 400 0 Unanimous vote. 13 Seth Pratt 463 4th Street 748- 04 711- 2009 24,300 24,300 2009 Poverty Exemption denied. Seth Pratt does Manistee, MI 49660 401 24,300 24,300 not qualify for a 2009 Principal Residence Exemption. Petition # 12 is the denial of the Principal Residence Exemption for 2009, theretore he does not qualify for a Poverty Exemption. Unanimous vote. 14 Juan Velasquez 1014 Kosciusko Street 06 748- 743- 2009 33,900 0 100% Poverty Exemption granted. Manistee, MI 49660 401 33, 900 0 Unanimous vote. 15 Arnold Construction 201 10th Street 00 790- 57- 2008 13,500 0 Out ct business as of November 2007. Attn: Tim Arnold Manistee, MI 49660 002 13,500 0 Unanimous vote.  BOARD OF REV/EW RECORD 7/ 2412009 ASSESSED 8 TAXABLE VALUE Page 2 of 2 FOR JULY 21, 2009 CLASS CODES: 001 = REFERENCE REAL, 002 = REFERENCE PERSONAL 201 = COMMERCIAL IMPROVED, 202 COMMERCIAL VACANT 205 = COMMERCIAL BUILDING ON LEASED LAND, 250 = COMMERCIAL PERSONAL 301 = INDUSTRIAL IMPROVED, 302 INDUSTRIAL VACANT 305 = INDUSTRIAL IFT REAL, 350 INDUSTRIAL PERSONAL, 352 = INDUSTR IAL IFT PERSONAL 401 = RESIDENTIAL IMPROVED, 402 RESIDENTIAL VACANT 405 = RESIDENTIAL BUILDING ON LEASED LAND 550 = UTILITY PERSONAL 701 = TAX EXEMPT, 706 = TAX EXEMPT PA 328 BD of Review Property # 51-51 Assessment Assessed Value Assessed Value Reason for Protest & Property Action Petition # Name Mailing Address Class Code Year Protested Taxable Value Taxable Value Record of Vote 16 CHEP USA 110 Pieasant Avenue 790- 00 93- 2009 $ 29,600 25,000 Correction of multiplier table. Go International Appraisal Co. Upper Saddle River, NJ 07458 250 $ 29,600 25,000 Unanimous vote. Attn: Glenn Kachmarsky 17 Melching Inc. 16942 Woodlane Drive 00 790- 97- 2008 $ 522,500 522,500 Appeal denied for 2008. Personai Property Statement Attn: Douglas Melching Nunica, MI 49448 350 $ 522,500 522,500 filed one year late. State Tax Commission Bulletin # 5 of 2006 prohibits Assessor/Board of Review change of an estimate. Unanimous vote. 18 Servpro of Manistee 156 8th Street 00 790- 100- 2009 $ 94,500 81,800 Removed licensed vehicle from reporting. Attn: John A. Erbel Manistee, MI 49660 250 $ 94, 500 81,800 Unanimous vote.  BOARD OF REVIEW RECORD 2009 7/24/ NON VALUATION APPEALS Page 1 of 1 FOR JULY 21, 2009 CLASS CODES: 001 = REFERENCE REAL, 002 = REFERENCE PERSONAL 201 = COMMERCIAL IMPROVED, 202 COMMERCIAL VACANT 205 = COMMERCIAL BUILDING ON LEASED LAND, 250 = COMMERCIAL PERSONAL 301 = INDUSTRIAL IMPROVED, 302 INDUSTRIAL VACANT 305 = INDUSTRIAL IFT REAL, 350 INDUSTRIAL PERSONAL, 352 = INDUSTRIAL IFT PERSONAL 401 = RESIDENTIAL IMPROVED, 402 RESIDENTIAL VACANT 405 = RESIDENTIAL BUILDING ON LEASED LAND 550 = UTILITY PERSONAL 701 = TAX EXEMPT, 706 = TAX EXEMPT PA 328 Property # 51-51 Assessment Reason for Protest & Property Action Petition # Name Mailing Address Class Code Year Protested Record of Vote 6 Jason & Amanda Jados 117 McKee Street 09 568- 703- 2008 100% Principal Residence Exemption granted. Manistee, MI 49660 401 Unanimous vote. Instructions to Treasurer: Issue refund to Jason & Amanda Jados. 12 Seth Pratt 463 4th Street 04 748- 711- 2009 Denial of 100% Principal Residence Exemption for 2009. 0% E P. R.for 2009. Manistee, MI 49660 401 Unanimous vote.