Board of Review

MINUTES OF BOARD OF REVIEW- CITY OF MANISTEE MEETING HELD AT CITY HALL, 70 Maple St., MANISTEE MI DECEMBER 10, 2013 9: 00 A.M. The Board of Review was called to order at 9: 20 a. m. on December 10, 2013 in the 2nd Floor Conference Room at City Hall. Chairperson Therran Ferguson, Members Lynda Beaton and T. Eftaxiadis were present. Julie Beardslee, City Assessor and Secretary to 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 2012 and 2013. The Board could decide Principle Residence Exemption filings for 2010, 2011 and 2012. Poverty Exemption Applications for 2013 will be decided. The December Board ofReview Summary lists petitioners and decisions ofthe Board of Review. Any pertinent information submitted with the appeals will be found in each parcel record file, with the petition filed for each appeal. There was a motion by Therran Ferguson and seconded by T. Eftaxiadis to approve the minutes and record of the July 16, 2013 Board of Review meeting. The motion passed unanimously. Board members were provided copies of the minutes. The Board was reminded that the ad for the December Board of Review meeting was in the Manistee News Advocate on December 4, 2013. The Notice for Application to the Board ofReview for a regular member and alternate members, was published by the City Clerk. City Council appointed Ed Kriskywicz as a regular member and T. Eftaxiadis as an alternate member. T. Eftaxiadis graciously agreed to apply for this position. He is not available for a regular member position due to time constraints. Julie Beardslee summarized Public Act 161 Disabled Veterans Exemption Eligibility Requirements for the Board. This exemption will be an additional Board responsibility at this December meeting. There is a packet of information regarding the exemption provided to the Board. The State Tax Commission has advised the following in a letter dated 11- 15- 2013: Assessors are advised that eligible disabled veterans will be able to apply for a 2013 exemption at the December 2013 Board of Review. An exemption will cancel the July and December 2013 taxes, but will not cancel any taxes levied before 2013. Julie Beardslee reported that she had been working on Board ofReview membership since September of 2013, she cited difficulty finding taxpayers to serve. This difficulty has been reported to the City Council. Although she feels the soliciting of members is not a proper function of the City Assessor' s position, she has no choice but to recruit, in the interest of the City' s tax base and the levy of taxes. The Board inquired about current Board membership, as follows: Therran Ferguson Term Expires 12- 31- 14 Lynda Beaton Term Expires 12- 31- 15 Ed Kriskywicz Term Expires 12- 31- 16 Ruth Ann Winicki, Alternate Term Expires 12- 31- 13 T. Eftaxiadis, Alternate Term Expires 12- 31- 16 OPEN POSITION, Alternate Term Expires 12- 31- 17 There is a remaining alternate position open. The Board was asked to assist in fmding an alternate member to serve. Board of Review members are allowed to serve on other City Boards and Commissions. It was noted that the inflation rate as established by the State ofMichigan and expressed as a multiplier for the 2014 Capped Value formula, is 1. 016. This would indicate a 1. 6% increase in capped value for 2014, exclusive ofnew construction, demolition and the uncapping oftaxable value. The final taxable value cannot rise above the final state equalized value. The Manistee County Equalization study ratios for the 2014 base value indicate a 2. 16% decline in the assessed value ofthe residential class ofproperty, using a one year sales study, 10- 1- 12 through 9- 30- 13. Tentative equalization study ratios( through appraisal) for the commercial class ofproperty indicate a 5. 28% decline and the tentative industrial study indicates a 2% decline. Assessor review of the commercial and industrial classes may change the tentative commercial and industrial ratios of assessed to true cash value. 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 2014. These changes, in turn, will affect the 2014 taxable value in the City. Tentative March 2014 Board ofReview dates are as follows: Organizational meeting, March 5, 2014, 9: 00 a. m. until business is concluded. Appeal dates, March 10, 9: 00 a. m. to noon& 1: 00 p.m. to 4: 00 p.m. and March 11, 2: 00 p.m. to 5: 00 p.m. and 6: 00 p.m. to 9: 00 p.m.. Thursday, March 13, could be a decision making session. Members will inform the City Assessor, with as much advance notice as is possible, if they are unable to attend. This will allow an alternate member to serve on the Board of Review. There were handouts and discussion of the following: Poverty Exemption Application for 2013, Bulletin No. 14 of 2013, Procedural Changes for 2014 and various handouts regarding the Veterans Exemption for 2013 ( State Tax Commission Affidavit form # 5107, STC letter dated 12- 2- 2013 regarding P.A. 161 Disabled Veterans Exemption Eligibility Requirements, and STC letter dated 11- 15- 2013 regarding P. A. 161 of 2013 Disabled Veterans Exemption MCL 211. 7b). The City Assessor reported there was an appeal received on December 9, 2013 regarding Harborside East and Lakeshore II, assessed as 16 separate ad valorem parcels on the 2013 assessment roll, with a total SEV and taxable value 165, 600. Attorney Blodgett was requesting that the value be of $ removed and the classification changed, in keeping with several circuit court decisions declaring the parcels to be common elements of the respective condominiums, Harborside East and Lakeshore II. Twelve parcels for Harborside East and four parcels in Lakeshore II, are involved regarding the change of property status. These court decisions were made after tax day 12- 31- 2012, for 2013 assessed and taxable values. City Attorney Saylor replied to Blodgett' s request on 12- 9- 2013 saying, Since the Petitions allege an error in classification, and do not allege an error that constitutes a qualified error, clerical error, or mutual mistake of fact, the City of Manistee Assessor will not be submitting the Petitions to the December Board of Review." It is the City Assessor' s and Attorney Saylor' s belief that the hearing of these petitions by the December Board of Review is not in keeping with law or State Tax Commission directive regarding the July and December Boards of Review. The City Assessor will be reviewing said parcels for possible changes and transference of value to improved parcels in the two condo associations, for the 2014 assessment roll. The Petitions provided by Attorney Blodgett require valuation consideration for the parcels in question and the condominiums associated with the common elements. A valuation determination must be made as to whether or not the common elements increase the value of the associated condominiums. Subjects of valuation determination are not under the authority of the July and December Board of Review. The two members and the Secretary met until 12: 25 p.m., when the meeting adjourned with a motion by Lynda Beaton and seconded by Therran Ferguson, the motion carried. RESPECTFULLY SUBMITTED: Julie Beardslee, Secretary  12/ 16/ 2013 2013 Dec. BOR Change Summary Page: 1/ 2 08: 59 AM DB: City Of Manistee 2014 Corrected Corrected Year Parcel Number Petition Assessed Taxable Assessed Taxable Corrected Corrected Owner/ Mail Addr. Docket Class School Value Value PRE/ MBT Transfer Value Value PRE/ MBT EX Transfer 2013 51- 146- 731- 07 4 401 51070 32, 700 32, 700 100. 000 0. 000 32, 700 32, 700 100. 000 0. 000 PUCKETT JASON & ERICA 195 HARRISON ST MANISTEE, MI 49660 2013 51- 146- 733- 15 3 401 51070 29, 300 19, 672 100. 000 0. 000 0 0 100. 000 0. 000 KOSMOWSKI KATHY A 188 FILMORE ST MANISTEE, MI 49660 2013 51- 211- 103- 04 1 401 51070 15, 100 15, 100 100. 000 0. 000 0 0 100. 000 0. 000 GANNON DONAVAN PO BOX 961 MANISTEE, MI 49660 2013 51- 311- 400- 09 11 401 51070 36, 200 36, 200 100. 000 0. 000 0 0 100. 000 0. 000 KENSIL MARTIN J & JEAN 410 SIXTH ST MANISTEE, MI 49660 2013 51- 572- 703- 02 5 401 51070 25, 700 21, 108 100. 000 0. 000 0 0 100. 000 0. 000 PINKERTON DANIEL W& ANNE M 307 HANCOCK ST MANISTEE, MI 49660 2013 51- 646- 701- 09 10 401 51070 69, 500 69, 500 100. 000 0. 000 0 0 100. 000 0. 000 BAUMAN MICHAEL 1 SOPHIA ST MANISTEE, MI 49660 2013 51- 647- 713- 07 8 401 51070 45, 600 45, 600 100. 000 0. 000 0 0 100. 000 0. 000 SULLIVAN JOSEPH P& MARILYN J 342 SEVENTH ST MANISTEE, MI 49660 2013 51- 648- 720- 01 6 401 51070 41, 500 36, 837 100. 000 0. 000 0 0 100. 000 0. 000 YODER ROGER L ET UX 225 SEVENTH ST MANISTEE, MI 49660 2013 51- 662- 703- 02 7 401 51070 28, 200 27, 649 100. 000 0. 000 0 0 100. 000 0. 000 COOPER IRVING ET UX 904 CENTER ST MANISTEE, MI 49660 2013 51- 662- 703- 11 17 402 51070 5, 400 4, 179 100. 000 0. 000 0 0 100. 000 0. 000 COOPER IRVING F& CHERRYL L 904 CENTER ST MANISTEE, MI 49660 2013 51- 670- 718- 11 2 401 51070 30, 600 30, 600 100. 000 0. 000 0 0 100. 000 0. 000 WILSON SHELLEY LYNN PO BOX 223 MANISTEE, MI 49660 v. 1. 0, 5077. 40451 12/ 16/ 2013 2013 Dec. BOR Change Summary Page: 2/ 2 08: 59 AM DB: City of Manistee 2014 Corrected Corrected Year Parcel Number Petition Assessed Taxable Assessed Taxable Corrected Corrected Owner/ Mail Addr. Docket Class School Value Value PRE/ MBT Transfer Value Value PRE/ MBT EX Transfer 2013 51- 748- 748- 01 12 401 51070 32, 800 32, 800 100. 000 0. 000 32, 800 32, 800 100. 000 0. 000 PONTIAC ERIN M 1003 ENGELMAN ST MANISTEE, MI 49660 2013 51- 748- 752- 11 13 401 51070 31, 100 31, 100 100. 000 0. 000 31, 100 31, 100 0. 000 0. 000 JP MORGAN CHASE BANK 1111 POLARIS PKWY COLUMBUS, OH 43240 2013 51- 764- 703- 03 15 401 51070 36, 000 36, 000 0. 000 100. 000 0 0 100. 000 100. 000 FILIAGGI JOSEPH A 20#/ 6 1210 VINE ST MANISTEE, MI 49660 2013 51- 764- 710- 01 9 401 51070 71, 500 71, 500 100. 000 0. 000 0 0 100. 000 0. 000 FORTIN LOUIS E TRUST 181 FIFTEENTH ST MANISTEE, MI 49660 2013 51- 764- 716- 01 14 401 51070 30, 400 18, 395 100. 000 0. 000 0 0 100. 000 0. 000 COBB SHEILA C ( LE) & PO BOX 562 MANISTEE, MI 49660- 0562 96, 600 96, 600 Winter PRE Change THE BOARD OF REVIEW OF CITY OF MANISTEE, MANISTEE COUNTY, MICHIGAN HEREBY AFFIRMS THAT THE ABOVE INFORMATION IS CORRECT TO THE BEST OF OUR KNOWLEDGE Signatures of Board of Review Members I-" Member / / l 3 Lt6r Memb Member fly' ./% Oo; Member Member Dated v. 1. 0. 5077. 40451