Board of Review

MINUTES OF BOARD OF REVIEW •-C TY OF MANISTEE MEETING HELD AT CITY HALL, 70 MA.PLE ST., MANISTEE MI JULY 19, 2011- 9: 00 ,. M. Secretary Julie Beardslee called the Board of Review ta order at 9: 02 a.m. on July 19, 2011. Chairperson Doug Parkes, Member John Rulison arid Member Philip Sturtevant were present. Julie Beardslee, City Assessor and Secretary af the Board of Review was present. The Board corrected clerical errors and qualified errors as related to assessment figures for 2010 and 2011. Hearings for Principal Residence Exemption Affidavit appeals (current year and three year' s prior) and Haxdship Exemption appeals were accomplished. The Board will hear appeals related to the " Klooster decision" of the Supreme Court. The State Tax Commission issued a directive dated June 9, 2011 regarding the implementation of the decision. The Board is prohibited from hearing valuation appeals by the rules of the State Tax Commission and the General Property Tax Law. Mr. and Mrs. Ernzen appeared before the Board regarding the " recapping" of several parcels of property, held as joint tenants with full rights of survivorship and directly related to the Klooster decision." Please see the record and petition for pertinent data and decision results. John Pershbacher had scheduled a 9: 15 a.m. appointm.ent, regarding his application for a Poverty Exemption. He did not appear for his appointment. The Board received copies of the following: 2011 Pro erty Tax Appeals which is Bulletin No. 19 of2010, Ability of July/December BOR to Correct Qualified Errors, which is Bulletin No. 3 of 2010, City of Manistee Poverly Exemption Application, June 9, 2011 STC letter with a subject line " The Michigan Supreme Court' s Decision in Klooster v City of Charlevoix." The Board discussed the State Tax Commission bulletins and other handouts. The public notice for today' s meeting was published in the Manistee News Advocate on July 8, 20ll . The Board approved the March 2011 Board of Review lvlinutes, The motion to approve the minutes was passed with a motion by Doug Parkes and seconded by Philip Sturtevant. All were in favor. The secretary reminded the Board of the December 13, 2011 session to correct clerical and qualified errors and to hear Principal Residence Exemption and Poverty Exemption appeals. Also, the terms of Phil Sturtevant, Member and Ruth Ann Winicki, Alternate, expire in January of 2012. Page 1 of 2 The Board of Review 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. The Board heard and decided appeals as found in the Board of Review Record for July 19, 2011. Phil Sturtevant moved to adjourn at 10: 45 a.m. John Rulison seconded, and the motion passed unanimously. Respectfully submitted by, ulie Beardslee, Secretary Page 2 of 2  BOARD OF REV/EW RECORD 7/ 22/ 2011 ASSESSED 8 TAXABLE VALUE Page 1 of 1 FORJULY19, 2011 ' y of Mar istce 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, 3501NDUSTRIAL 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 8 PropeAy Action Petition # Name Mailing Address Class Code Year Taxable Value Taxable Value Record of Vote 1 Carolyn Emzen etal 1740 Cliffs Landing # 201 448- 718- 12 2011 $ 23, 200 $ 23, 200 MCL 211. 27a( 7) c provides exception to uncapping a life Ypsilanti, MI 48198 401 $ 23, 200 $ 23, 200 estate, until the expiration of the life estate. Petition denied. Unanimous vote. 2 Carolyn Emzen etal 1740 Cliffs Landing # 201 370- 702- 01 2011 $ 77, 200 $ 77, 200 MCL 211. 27a( 7) c provides exception to uncapping a life Ypsilanti, MI 48198 401 $ 77, 200 $ 77, 200 estate, untii the expiration of the life estate. Petition denied. U animous vote. 3 John Perschbacher 420 3rd St. 374- 71401 2011 $ 118, 200 $ 118, 200 Assets exceed the City asset test of $22, 117. Manistee, MI 49660 401 $ 92, 675 $ 92, 675 Poverty Exemption denied. Unanimous vote. 4 Thomas and Patricia Cichy 555 Bryant Ave. 362- 721- Ot 2011 $ 66, 900 $ 66, 900 The reversal of uncapping denied, because of STC Manistee, MI 49660 401 $ 66, 900 $ 66, 900 letter of 6- 9- 11, re: Life Estate Petition denied. Unanimous vote. 4A Thomas and Patricia Cichy 555 Bryant Ave. 362- 722- 74 2011 $ 11, 900 $ 11, 900 The reversal of uncapping denied, because of STC Manistee, MI 49660 401 $ 11, 900 $ 11, 900 letter of 6- 9- 11, re: Life Estate Petition denied. Unanimous vote. 5 Jean Slawinski 297 4th St. 572- 711- 07 2011 $ 36, 600 $ 0 100% Poverty Exemption, qualifies under ali income and Manistee, MI 49660 401 $ 20, 055 $ 0 asset standards. Exemption granted. Unanimous vote. 6 Glenn Patrick Davis 339 2nd St. 574- 707- 05 2011 $ 46, 700 $ 0 100% Poverty Exemption granted. Manistee, MI 49660 401 $ 38, 621 $ 0 Exemption granted. Unanimous vote. 7 Juan Velasquez 1014 Kosciusko Street 748- 743- 06 2011 31, 700 0 100% Poverty Exemption granted, meets income and Manistee, MI 49660 401 31, 700 0 asset test. Exemption granted. Unanimous vote. 8 Nancy Catlett 85 Poplar St. 453- 705- OS 2011 31, 900 0 100% Poverty Exemption granted. Manistee, MI 49660 401 31, 900 0 Exemption granted. Unanimous vote. 9 City of Manistee Housing Commissior 273 6th Ave. 211- 106- 02 2011 17, 000 0 ATT: Clinton Tax Exemotion; former Fortier Industries biiii iing n, r- Manistee, MI 49660 301 17, 000 0 chased by the Manistee Housing Commission. Exemption granted. Unanimous vote. 10 Concord Merchant Services Inc. PO Box 3868 190- 155- 10 2011 100 0 Personal property statement dated 7- 18- 11, statement DBA Concord Merchant Englewood, CO 80155 250 100 0 was notprocessed. Petition granted. Unanimous vote. m Wiliiam Brooks PLLC 12932 Chicago Ave. 490- 420- 00 2011 $ 2, 400 0 Personal property removed from City, out of business Wellston, MI 49689 250 $ 2, 400 0 6- t- 10. Petition granted. Unanimous vote.  BOARD OF REVIEW RECORD 7/ 22/ 2011 NON VALUATION APPEALS Ms' Page 1 of 1 FORJULY19, 2011 *<° SYee 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 Record of Vote 12 Mark and Roberta Dougher 1117 Bond St. 672- 702- 09 2010 Niles, MI 49120 401 100% Principal Residence Exemption for 2010, voters registration and drivers license proof. 13 Petition granted. Unanimous vote. Roy and Lynette Swiatlowski 410 9th St. 355- 704- 07 2008 Manistee, MI 49660 Vacant contiguous to 410 9th St., Roy and Lynette' s Principal Residence. 402 100 PRE granted for 2008. 14 Petition granted. Unanimous vote. Roy and Lynette Swiatlowski 410 9th St. 355- 70407 2009 Manistee, MI 49660 402 Vacant contiguous to 410 9th St., Roy and Lynette's Principal Residence. 100 PRE granted for 2009. 15 Petition granted. Unanimous vote. Roy and Lynette Swiatlowski 410 9th St. 355- 704- 07 2010 Manistee, MI 49660 Vacant contiguous to 410 9th St., Roy and Lynette's Principal Residence. 402 100 PRE granted for 2010. Petition granted. Unanimous vote.