Board of Review

City of Manistee July 23,2010 TO: Howard Vaas, Manistee Area Public Schools Rita Crow Curtis, Business Coordinator, Manistee Intermediate School District Michelle Wright, City Clerk Edward Bradford, Finance Director Russ Pomeroy, County Treasurer Virginia Fox, West Shore Community College Roger Elbers, Equalization Director FROM: Julie Beardslee, City Assessor RE: July 20, 2010 Board of Review meeting Enclosed please find a Board of Review Record and Board of Review Minutes for the July 20, 2010 meeting. The Board of Review Record is separated by valuation and non valuation decisions. Please note the year of the Board of Review decision. Please note that the enclosed are submitted as an affidavit to fulfill the tenets of 211.53b, MCLA, Section (1). An excerpt from this section states: If approved, the board of review shall file an affidavit within 30 days relative to the qualified error with the proper officials and all affected official records shall be corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid,shall be made to the taxpayer or the taxpayer shall be notified and payment made within 30 days of the notice.A rebate shall be without interest. cc: Mitch Deisch enc: 1 FROM THE DESK OF City of Manistee JulieBeardslee, CityAssessor 70 Maple Street P. O. Box 358 Manistee, MI49660 Ci. jbenrdslee( a~ mnnrsKee.rrti.ars Phone: (231)398- 2802 Fax: ( 231) 723-1546  MINUTES OF BOARD OF REVIEW - CITY OF MANISTEE MANISTEE MI MEETING HELD AT CITY HALL,70 MAPLE ST., JULY 20,2010-9:00 A. M. Secretary Julie Beardslee called the Board of Review to order at 9:15 a.m.on July 20,2010. Member John Rulison,Member Philip Sturtevant and Alternate Member Therran Ferguson were present. Doug Parkes is out of town. Therefore, Therran Ferguson is serving as an alternate member. Julie Beardslee, City Assessor and Secretary of the Board of Review was present. Therran Ferguson moved that Phil Sturtevant serve as the Chairperson of the July meeting in the absence of Doug Parkes. John Rulison seconded, all in favor. The Board corrected clerical errors and qualified errors as related to assessment figures for 2009 and 2010.Hearings for Principal Residence Exemption Affidavit appeals (current year and three year's prior)and Hardship Exemption appeals were accomplished. The Board is prohibited from hearing valuation appeals by the rules of the State Tax Commission and the General Property Tax Law. The Board received copies of the following: 2010 Property Tax Appeals which is Bulletin December BOR to Correct Qualified Errors,which is Bulletin No.12 of 2009,Ability of July/ No. 3 of 2010, Poverty Exemptions, which is Bulletin No.7 of 2010. The Board discussed the State Tax Commission bulletins. The public notice for today's meeting was published in the Manistee News Advocate on June 25,2010. The Board approved the March 2010 Board of Review Minutes, with the following correction: The term of alternate member Therran Ferguson expires January of 2011. The City Assessor will send Therran an application for the upcoming appointment. The motion to approve the minutes with the above stated correction was passed with a motion by Philip Sturtevant and seconded by Therran Ferguson. All were in favor. The Board reviewed the Michigan Tax Tribunal Summary list. A somewhat unusual occurrence is the filing of three full Tribunal appeals by Robert and Laura Horvat for the Super 8, Dacaro Realty for Amptech, and GHB RE Holding LLC for the former Tuscan Grille.The City Assessor cannot recall having three full Tribunal appeals in one year. The secretary reminded the Board of the December 14, 2010 session to correct clerical and qualified errors and to hear Principal Residence Exemption and Poverty Exemption appeals. The Board discussed the Board of Review Record. The Record will list petitioners and decisions of the Board of Review. Pertinent information for each appeal will be found in each parcel record file. The Board of Review Record separates non valuation appeals from valuation appeals. The record will also record the vote of the Board of Review. Page 1 of 2 The Board heard and decided appeals as found in the Board of Review Record for July 20, 2010. m. John Rulison seconded, and the motion Phil Sturtevant moved to adjourn at 11:35 a. passed unanimously. her a * erguson, Alternate 11lember jlieMBeardslee, Secretary Page 2 of 2  BOARD OF REVIEW RECORD 7/ 21 /2010 ASSESSED & TAXABLE VALUE Page 1 of 2 FOR JULY 20, 2010 CLASS CODES: 001 = REFERENCE REAL, 002 = REFERENCE PERSONAL 201 = COMMERCIAL IMPROVED, 202 COMMERCIAL VACANT 205 = COMMERCIAL BUILDING ON LEASED LAND, 250 = COMMERCIAL P ERSONAL 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 BD of Review Property # 51-51 Assessment Assessed Value Assessed Value Reason for Protest & Property Action Petition # Name Mailing Address Class Code Year Taxable Value Taxable Value Record of Vote 1 Jenny Melchert 904 Ramsdell St. 03 748- 739- 2010 28, 400 0 100% Poverty Exemption granted. Manistee, MI 49660 401 27, 616 0 Unanimous vote. 3 Rachael Florian 228 Grove St. 05 144- 708- 2010 53, 700 0 100% Poverty Exemption granted. Manistee, MI 49660 401 53, 700 0 Unanimous vote. 4 Nancy Catlett 85 Poplar St. 05 453-705- 2010 34, 700 0 100% Poverty Exemption granted. Manistee, MI 49660 401 34, 700 0 Unanimous vote. 5 Glenn Patrick Davis 339 2nd St. 574- 05 707- 2010 50, 500 0 100% Poverty Exemption granted. Manistee, MI 49660 401 37, 976 0 Unanimous vote. 6 Desiree Frechette 454 4th St. 374- 09 720- 2010 34, 300 0 100% Poverty Exemption granted. Manistee, MI 49660 401 21, 382 0 Unanimous vote. 7 City of Manistee PO Box 358 260- 01 707- 2010 82,500 0 Tax Exempt property. Manistee, MI 49660 402 2,932 0 Unanimous vote. 8 City of Manistee PO Box 358 09 260- 707- 2010 133,700 0 Tax Exempt property. Manistee, MI 49660 402 4, 537 0 Unanimous vote. 8A City of Manistee PO Box 358 01 260- 709- 2010 289,000 0 Tax Exempt property. Manistee, MI 49660 402 23, 795 0 Unanimous vote. 9 City of Manistee PO Box 358 01 260- 711- 2010 175,200 0 Tax Exempt property. Manistee, MI 49660 402 1,463 0 Unanimous vote. 10 City of Manistee PO Box 358 01 260- 712- 2010 23, 900 0 Tax Exempt property. Manistee, MI 49660 402 929 0 Unanimous vote. 12 Mariah Power Inc. 5450 Louie Lane 00 190- 185- 2010 20, 000 0 Mistakenly assessed personal property. Reno, NV 89511 350 20, 000 0 Unanimous vote. 14 Suds- Bucket N- 306 McKee St. 00 590- 94- 2009 2, 000 0 Out of Business. Business never commenced. Manistee, MI 49660 2, 000 0 Unanimous vote. 15 VOID 17 Juan Velasquez 1014 Kosciusko Street 748- 06 743- 2010 $ 34, 600 $ 0 100% Poverty Exemption granted. Manistee, MI 49660 401 $ 33, 798 $ 0 Unanimous vote.  BOARD OF REVIEW RECORD 7/ 21 2 / 010 ASSESSED 8 TAXABLE VALUE Page 2 of 2 FOR JULY 20, 2010 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 BD of Review Property # 51-51 Assessment Assessed Value Assessed Value Reason for Protest & Property Action Petition # Name Mailing Address Class Code Year Taxable Value Taxable Value Record of Vote 18 Mary Stefanick etai 520 Florence St. 07 448- 28- 2010 $ 42, 500 $ 42,500 2010 reversal of 50% taxable value uncapping. Lansing, MI 48910 401 $ 34,872 $ 27,244 Unanimous vote.  BOARD OF REVIEW RECORD 7/ 21 /2010 NON VALUATION APPEALS Page 1 of 1 FOR JULY 20, 2010 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 3 05 = 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 Record of Vote 2 Brian & Cindy Verschueren 386 4th St. 07 574- 26- 2010 100% Principal Residence Exemption Manistee, MI 49660 401 Unanimous vote. 11 Melissa Vasquez 294 4th St. 04 572- 702- 2010 100% Principal Residence Exemption Manistee, MI 49660 401 Unanimous vote. 13 Jeremie & Amanda Schwartz 1000 Vine St. 01 748- 749- 2009 100% Principal Residence Exemption Manistee, MI 49660 401 Unanimous vote. 16 Wm. J. Klinesteker etux 3814 Rockwood Dr. 647- 07 08- 2010 Late filed rescind of Principal Residence Exemption by taxpayer Kalamazoo, MI 49004 401 0% Principal Residence Exemption Unanimous vote.