Board of Review

City of Manistee P. L& A IL& O. Box 358 ~ Manistee, Michigan 49660-0358www. CI ci. mi. u m anistee. I' YHALL 411 ' MM4, 6,70 Maple Street W2 02M CITY MANAGER 231. 3983801December 22, 2010 CITY ASSESSOR 231. TO: 398. 2 802 Edward Bradford, Finance Director BUILDING Crow Curtis, Business Coordinator, Manistee Intermediate School District 231. INSPECTOR Rita Russ 398. 2806 Pomeroy, County Treasurer PLANNING, Sobel, State Tax Commission COMMUNITY Kelli ZONING & DEv. Howard Vaas,Manistee Area Public Schools 231. 3981805Scott Ward, VP of Administrative Services,West Shore Community College CITY CLERK 231. FROM: 398. 2803 Julie Beardslee, City Assessor CITY TREASURER 231. RE: 398. 2 2804 December 14, 2010 Board of Review meeting WATER BILLING 231. Enclosed 723.2559 please find a Board of Review Record and Board of Review Minutes for the ADMINISTRATION December 14, 2010 meeting. FAx 231. 723. CLERK/ 1546 TREASURERThe Board of Review Record is separated by valuation and non valuation decisions.Please, FAx 231. 723. carefully 5410 note the year of the Board of Review decision. POLICE DEPARTMENT 70 Maple note that the enclosed is submit ed as an affidavit to fulfill the tenets of 211. 53b231. Street Please 7233533MCLA, Section (1). An excerpt from this section states:FAx 231. 3983012FIREDF. approved, the board of review shall file an affidavit within 281 PARThtENTIf First Street 30 days relative to the errors or mutual mistake with the proper 231. officials 723. 1549 who are involved with the assessment figures,rate of FA-, 231. 723. taxation, 3519 or mathematical computation and all affected official records shall be cor ected. If the error or mutual mistake PUBLIC WORKS 280 Washington results St. in an overpayment or under payment, the rebate, 231. including 723. 7132 231. 723. or 1803 any interest paid,shall be made to the taxpayer FAX the taxpayer shall be notified and payment made within PARKS DEPARTNIENT 30 days of the notice. A rebate shall be without interest.231. WATER 723. 4051 MAINTENANCE 231. Thank 723. 3641 you.WASTEINATER PLANT 50 Ninth St.cc: Mitch Deisch 231. enc: 723. 1 553 1 rcITY Ne~ gGv~  4 Page 1 of 2 MINUTES OF BOARD OF REVIEW - CITY OF MANISTEE MEETING HELD AT CITY HALL,70 Maple St., MANISTEE MI DECEMBER 14,2010 9: 00 A. M. The Board of Review was called to order at 9: m. on December 14, 2010 in the 2'Floor 00 a. Eonference~ oomatCity-Hafl Chairperson D Member Phil Sturtevant had an unexcused absence. The Board decided to proceed, as a quorum was present,even with the absence ofPhil Sturtevant.Julie Beardslee,City Assessor and Secretary of the Board of Review was present. The Board's responsibility for the December Board of Review is to correct clerical errors and mutual mistakes of fact as related to taxable and assessed values for 2009 and 2010. The Board could decide Principle Residence Exemption filings for 2007, 2008, 2009 and/or 2010. Poverty Exemption Applications for 2010 could be decided. The Board of Review Record will list petitioners and decisions ofthe Board ofReview. The record separates valuation and non valuation appeals.Any pertinent information submitted with the appeals will be found in each parcel record file. There was a motion by John Rulison,seconded by Doug Parkes to approve the minutes and record of the July 20,2010 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 Manistee News Advocate on December 1, 2010. The Notice for Application to the Board of Review for a regular and an alternate member was published by the City Clerk.The appointment was on theCouncil agenda for December 7,2010.Doug Parkes was appointed as a regular member and Therran Ferguson as an alternate member. Congratulations and thank you for serving! The following handouts were distributed and discussed:Minutes ofthe July 2010 Board of Review, Poverty Exemption Application for 2010, Bulletin # 19 2011 Property Tax Appeal Procedures, Bulletin # 20 2011 Board of Review. All copies distributed to the Board can be found in the December 2010 Board of Review file. It was noted that the inflation rate as established by the State of Michigan and expressed as a multiplier for the 2011 Capped Value formula,is 1. 017. This would indicate a 1. 7% increase in taxable value for 2011, exclusive of new construction, demolition and the uncapping of taxable value. The City Assessor reported that the Equalization Department has not yet completed the equalization study for the commercial class of property in the City of Manistee. The residential class ofproperty,measured by sales occurring between 10- 2009 1- and 9- 2010 3 - indicate a 7. 68% decrease in assessed value.The industrial class ofproperty,measured by the appraisal of industrial parcels by the equalization department, indicates a 3. 62% decline in assessed value.The assessor will report the entire study result to the Board at the Organizational Meeting on March 8,2011. These studies will project changes in market value and establish the amount of assessed value to be increased or decreased by the assessor in each class of property for 2011.These changes,in turn, will affect the 2011 taxable value in the City. J Page 2 of 2 The Northwest Michigan Assessor's Association will be hosting a Board of Review training session, presented by Larry Griggs, Assessment and Certification Division District 3 Supervisor. The training will take place in Traverse City at the Park Place Dome on Friday,January 21,2011 from 1 p. m. The Board expressed in interest in attending,the secretary will send in the m.to 4 p. registration sheet. The assessor reported that the newly formed Manistee County Assessor's Association had met in July, September and December of 2010. The primary focus is to come to a consensus with assessors and the Manistee County Equalization and Treasurer's Offices regarding issues of property tax administration. The issues are many and new issues arise daily. Doug Parkes suggested that the assessor prepare a short summary regarding the 1. 017 taxable value multiplier for 2011.He would like the summary to address the possibility of an increase in taxable value and the possibility of a decrease in assessed value,which will occur with many parcels in the City in 2011. The Board asked that the prohibition of the practice of " following sales"by the assessor and/or the Board of Review reducing ( or raising assessed value to 50% of the sale price) be addressed in the summary as well. The prohibition against "following sales"is reinforced by State law,rule and regulation. Doug asked that the summary be distributed to taxpayers with the Board of Review petition and Rules of Procedure, before the taxpayer appears before the Board. The Secretary reported the tentative hours for the March 2011 Board of Review as follows: Organizational meeting,March 8, 9: 0 2 0 a.m.until business is concluded.Appeal dates,March 011, 14,9am to noon & 1 pm to 4pm.March 15,2pm to 5pm & 6pm to 9pm.Thursday,March 17,could be a decision making session. The Board heard and decided appeals until 11:15 a. m.when the meeting adjourned with a motion by John Rulison, seconded by Doug Parkes, the motion carried. PRESENT. FF Doug Parkes, Chairperson John Rulison,Member Julie Beardslee, Secretary  City of Manistee P. IM& A M& O. Box 358 •Manistee, Michigan 49660-0358www. CM ci. mi. u m anistee. HALL 70 Maple Street CITY MANAGER 231. CITY 398. 2801 ASSESSOR 231. December 398.2802 22, 2010 BUILDING INSPECTOR 231. TO: 398. 2 806 City of Manistee Taxpayers PLANNING, ZONING C&OMMUNITY DEv. FROM: Julie Beardslee, City Assessor 231. CITY 398. 2505 CLERK 2' 2803Enclosed 131.398. please find a Petition to Board of Reviewfor Revision of Property Assessment. CITY TREASURER This petition is a record of the revision made for your property, due to mutual mistake 231. of 398. 2804 fact, clerical error, Homeowner' sPrincipal Residence Exemption revision, a WATER BILLING Conditional Rescission revision or Exemption appeal. The change on the 231. Poverty 723. enclosed 2559 petition was made at the December Board of Review meeting held on ADMINISTRATION December 14, 2010. FAx 231. 723. CLERK/ 1546 TREASURERIf a 2010 corrected tax bill or refund is neces ary in your case, it is enclosed with this FAx 231. 723. mailing. 5410 Contact the City Finance Office at 231)(398-2804if you have a question POLICE DEPARTMENT regarding 2010 refunds. 70 Maple Street 231. If 723. 2533 a pre 2010 refund is neces ary, it will be mailed within thirty days. Contact the FAx 231. 398. County 2012 Treasurer' sOffice at ( 231) 723-3173regarding refunds before 2010.FI RE DEPA RTh1ENT 281 appeal of a Homeowner' sPrincipal Residence Exemption or denial may First Street Further be 231. made 723. 1549 within 35 days of the Board' saction, to the: Michigan Tax Tribunal, P. O.Box FAA 231. 723. 30232, 3519 Lansing, MI 48909, (517)373-3003.PUBLIC WORKS 280 appeal ofa requested Poverty Exemption or valuation correction may Washington Further St. be made 231. within 723. 7132 30 days of the Board' saction, to the: Michigan Tax Tribunal, P. O.Box 30232, FAx 231. 723. Lansing, 1803 MI 48909, (517)373-3003.PARKS DEPARTMENT 231. JB 723. 4051 jb WATER MAINTENANC..-F2 .31. WASTEWATER 723. 3641 PLANT 50 Ninth St.231. r 723. 1553 N~ rglfin'ioca'. .~  BOARD OF REVIEW RECORD NON VALUATION APPEALS FOR DECEMBER 14, 2010 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 1 Michael & Deb Majchrzak 1925 12th St. 363- 13 701- 2007 Principal Residence Exemption granted for 2007 100% Manistee, M! 49660 402 2 Michael & Deb Majchrzak 1925 12th St. 363- 13 701- 2008 a Principal Residence Exemption granted for 2008 100°/ Manistee, MI 49660 402 3 Michael & Deb Majchrzak 1925 12th St. 13 363- 701- 2009 100% Principal Residence Exemption granted for 2009 Manistee, MI 49660 402 4 Michael & Deb Majchrzak 1925 12th St. 13 363- 701- 2010 100% Principal Residence Exemption granted for 2010 Manistee, MI 49660 402 5 Michael & Deb Majchrzak 1925 12th St. 363- 15 701- 2007 100% Principal Residence Exemption granted for 2007 Manistee, MI 49660 402 6 Michael & Deb Majchrzak 1925 12th St. 15 363- 701- 2008 100°1a Principal Residence Exemption granted for 2008 Manistee, MI 49660 402 7 Michael & Deb Majchrzak 1925 12th St. 363- 15 701- 2009 100% Principal Residence Exemption granted for 2009 Manistee, MI 49660 402 8 Michael & Deb Pvlajchrzak 1925 12th St. 363- 15 701- 2010 Principal Residence Exemption granted for 2010 100% Manistee, MI 49660 402 9 Judith A. Ball 488 2nd St. 364- 03 709- 2010 100% Principal Residence Exemption granted for 2010 Manistee, MI 49660 401  BOARD OF REVIEW RECORD NON VALUATION APPEALS FOR DECEMBER 14, 2010 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 10 Daniel & Kimberly Hughes 604 Spruce St. 01 366- 705- 2007 100% Principal Residence Exemption granted for 2007 Manistee, MI 49660 401 11 Daniel & Kimberly Hughes 604 Spruce St. 01 366- 705- 2008 100% Principal Residence Exemption granted for 2008 Manistee, MI 49660 401 12 Daniel & Kimberly Hughes 604 Spruce St. 01 366- 705- 2009 100% Principal Residence Exemption granted for 2009 Manistee, MI 49660 401 13 Daniel & Kimberly Hughes 604 Spruce St. 366- 01 705- 2010 100% Principal Residence Exemption granted for 2010. Manistee, MI 49660 401 14 Matthew & Kim Tailford 603 Spruce St. 11 371- 706- 2010 100% Principal Residence Exemption granted for 2010. Manistee, MI 49660 401 15 Mike & Deanna Monroe 188 7th St. 748- 12 711- 2010 100% Principal Residence Exemption granted for 2010. Manistee, MI 49660 401 16 Mark & Sheila Lavender 1742 Vine St. 770- 03 703- 2009 100% Principal Residence Exemption granted for 2009 Manistee, MI 49660 401 17 Mark & Sheila Lavender 1742 Vine St, 770- 03 703- 2010 100% Principal Residence Exemption granted for 2010. Manistee, MI 49660 401  BOARD OF REVIEW RECORD ASSESSED 8 TAXABLE VALUE FOR DECEMBER 14, 2010 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 Rssessed Value Assessed Value Reason for Protest & Petition # Name Mailing Address Class Code Year Protested Taxable Value Taxable Value Properly Action 18 Elaine Sutherland 155 Ford St. 04 270- 707- 2010 $ 33,000 $ 0 100% Poverty Exemption granted. Manistee, Ml 49660 401 $ 33,000 $ 0 19 Rita Archer-Russo 270 9th St. 612- 06 375- 2010 $ 30, 500 $ 0 100% Poverty Exemption granted Manistee, M{ 49660 401 $ 29, 910 $ 0