Board of Review

MINUTES OF BOARD OF REVIEW- CITY OF MANISTEE MEETING HELD AT CITY HALL, 70 MAPLE ST., MANISTEE MI JULY 22, 2014- 9: 00 A.M. Secretary Julie Beardslee called the Board of Review to order at 9: 10 a.m. on July 22, 2014. Chairperson Therran Ferguson, members Lynda Beaton and Ed Kriskywicz were present. Julie Beardslee, City Assessor and Secretary of the Board of Review was present. The Board corrected clerical errors and qualified errors as related to assessment figures for 2013 and 2014. Hearings for Principal Residence Exemption Affidavit appeals ( current year and three year' s prior) and Hardship Exemption appeals were accomplished. 2013 Eligible Disabled Veterans exemptions were heard. The Board is prohibited from hearing valuation appeals, other than clerical errors, by the rules of the State Tax Commission and the General Property Tax Law. The Board received copies of the following: 2014 Property Tax Appeals which is Bulletin No. 19 of 2013, copy of 2014 Poverty Exemption Application, copy of News from the City Assessor' s Office ( which was included with the Summer 2014 tax bills, with the newsletter), copy of the Michigan Personal Property Tax Changes, article in the Michigan Assessor magazine. Bulletin 16 of 2013, Qualified Errors under MCL 211. 53b, Bulletin 14 of 2013 Procedural Changes for the 2014 Assessment Year( Poverty Exemption guidelines) and the 2013 Board of Review Guide were available for reference. The Secretary and 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 14, 2014. The Board had previously received copies of the March 2014 Board of Review Minutes, The motion to approve the minutes was passed with a motion by Ferguson and seconded by Kriskywicz, all were in favor. Doug Parkes entered the meeting with a request for the Board to hear an appeal regarding errors in the assessment of his home at 724 Harbor Drive, 51- 51- 354- 701- 09. Doug told the board that the pool had been removed and that there was an error in the living room dimensions. The Secretary informed Doug and the Board of the following requirement under the law: 211. 53b Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; " qualified error" defined. 1) If there has been a qualified error, the qualified error shall be verified by the local assessing officer and approved by the board of review. Except as otherwise provided in subsection ( 9), the board of review shall meet for the purposes of this section on Tuesday following the second Monday in December and on Tuesday following the third Monday in July. Procedurally, in the case of a " qualified error", before the July or December Board of Review meeting, the taxpayer would contact the assessor to verify the error. Therran Ferguson moved that since the assessor was not contacted and therefore was not able to verify the error as required by law; the Board of Review will not hear the appeal. Seconded by Ed Kriskywicz and passed unanimously. Mr. Parkes was advised to contact the assessor to make an appointment to verify the error and proceed to the December 2014 Board of Review or the requested correction could be made for the 2015 assessment roll. Mr. Parkes favored the 2015 assessment roll approach. The following information regarding " qualified errors" is found in the instructional area of the form L-4031 July/December Board of Review Affidavit, the document used to memorialize July or December Board of Review changes. Information from this page was read to the Board and Mr. Parkes. Clerical Error International Place Apartments v Ypsilanti Township 1996 Mich App. 79 On March 29, 1996 the Michigan Court of Appeals clarified the meaning of the term " clerical error" found in MCL 211. 53b which authorizes the correction of a clerical error or mutual mistake of fact by the July and December Boards of Review. The Court of Appeals states that the July and December Boards of Review are allowed to correct clerical errors of a typographical or transpositional nature. The July and December Boards of Review are NOT allowed to revalue or reappraise property when the reason for the action is that the assessor did not originally consider all relevant information. Mutual Mistake of Fact On March 31, 2010, the Michigan Supreme court clarified the meaning of the term " mutual mistake of fact" found in 211. 53a which authorizes the recovery of excess payments not made under protest. The Court previously defined" mutual mistake of fact" in Ford Motor Co v City of Woodhaven, 475 Mich 425; 716NW2d 247 ( 2006) as follows: " a ` mutual mistake of fact' is " an erroneous belief, which is shared and relied on by both parties, about a material fact that affects the substance of the transaction." To qualify under the statute, the " mutual mistake of fact" must be one that occurs only between the assessor and the taxpayer. The mutual mistake cannot be imputed to the assessor on an agency theory unless the assessor makes a mistake in performing his/her duties in spreading and assessing the tax. The Board of Review Summary 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 heard and decided appeals as found in the Board of Review Summary for July 22, 2014. Ed Kriskywicz moved to adjourn at 11: 35 a.m., seconded by Therran Ferguson and the motion passed unanimously. Respectfully submitted by, toe ) / / O Julie Beardslee, Secretary 07/ 23/ 2014 2014 July BOR Change Summary Page: 1/ 3 02: 56 PM DB: City Of Manistee 2015 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 2014 51- 146- 733- 15 25 401 51070 29, 700 19, 986 100. 000 0. 000 0 0 100. 000 0. 000 KOSMOWSKI KATHY A 188 FILMORE ST MANISTEE, MI 49660 2013 51- 270- 704- 15 13 401 51070 66, 600 66, 600 0. 000 0. 000 66, 600 66, 600 100. 000 0. 000 MARTIN THOMAS & JULIE 172 WASHINGTON ST MANISTEE, MI 49660 2013 51- 274- 704- 09 6 401 51070 9, 700 9, 700 100. 000 0. 000 0 0 100. 000 0. 000 MAGEE CHESTER & LORI 321 FIRST AV MANISTEE, MI 49660 2013 51- 274- 704- 11 7 401 51070 41, 900 41, 900 100. 000 0. 000 0 0 100. 000 0. 000 MAGEE CHESTER & LORI 321 FIRST AV MANISTEE, MI 49660 2014 51- 311- 400- 05 5 401 51070 45, 700 45, 700 100. 000 0. 000 45, 700 45, 700 100. 000 0. 000 2013 51- 311- 400- 05 12 401 51070 45, 600 45, 600 100. 000 0. 000 0 0 100. 000 0. 000 BERNER DONNA 511 OAK ST MANISTEE, MI 49660 2014 51- 311- 400- 09 26 401 51070 36, 300 36, 300 100. 000 0. 000 0 0 100. 000 0. 000 KENSIL MARTIN J & JEAN 410 SIXTH ST MANISTEE, MI 49660 2013 51- 355- 703- 03 8 401 51070 45, 200 41, 197 100. 000 0. 000 0 0 100. 000 0. 000 SWIATLOWSKI ROY J ET UX 410 NINTH ST MANISTEE, MI 49660 2013 51- 364- 708- 11 10 401 51070 40, 900 32, 835 100. 000 0. 000 0 0 100. 000 0. 000 MUSCULUS LIVING TRUST 495 FIRST ST MANISTEE, MI 49660 2013 51- 448- 705- 09 18 401 51070 28, 000 28, 000 0. 000 0. 000 28, 000 28, 000 100. 000 0. 000 2012 51- 448- 705- 09 17 401 51070 30, 700 30, 091 0. 000 0. 000 30, 700 30, 091 100. 000 0. 000 2011 51- 448- 705- 09 16 401 51070 29, 300 29, 300 0. 000 0. 000 29, 300 29, 300 100. 000 0. 000 GREEN EZEKIEL- ALEXANDER 226 RIVER ST MANISTEE, MI 49660 2014 51- 453- 705- 05 31 401 51070 31, 200 30, 886 100. 000 0. 000 0 0 100. 000 0. 000 CATLETT NANCY 85 POPLAR ST MANISTEE, MI 49660 07/ 23/ 2014 2014 July BOR Change Summary Page: 2/ 3 02: 56 PM DB: City Of Manistee 2015 Corrected Corrected Year Parcel Number Petition Assessed Taxable Assessed Taxable Corrected Corrected Owner/ Mail Addr. Docket Class School Value Value PRE/ MST Transfer Value Value PRE/ MBT EX Transfer 2014 51- 490- 214- 10 15 250 51070 500 500 100. 000 0. 000 0 0 100. 000 0. 000 GOING PLACES 298 RIVER ST MANISTEE, MI 49660 2014 51- 490- 322- 00 2 250 51070 4, 300 4, 300 100. 000 0. 000 0 0 100. 000 0. 000 VANALSTINE LESLIE E II 255 RIVER ST MANISTEE, MI 49660 2014 51- 554- 702- 05 22 401 51070 21, 400 21, 400 100. 000 0. 000 0 0 100. 000 0. 000 WILLIAMS JOHN C III 128 HANCOCK ST MANISTEE, MI 49660 2013 51- 572- 702- 08 9 401 51070 29, 900 29, 900 100. 000 0. 000 0 0 100. 000 0. 000 PEFLEY JUDITH A 304 FOURTH ST MANISTEE, MI 49660 2014 51- 574- 707- 05 3 401 51070 44, 900 41, 263 100. 000 0. 000 0 0 100. 000 0. 000 DAVIS GLENN PATRICK 339 SECOND ST MANISTEE, MI 49660 2014 51- 647- 702- 05 1 401 51070 17, 400 15, 765 100. 000 0. 000 0 0 100. 000 0. 000 FRANCKOWIAK JOYCE 80 MAGILL ST MANISTEE, MI 49660 2014 51- 648- 705- 10 30 401 51070 24, 400 23, 914 100. 000 0. 000 0 0 100. 000 0. 000 2013 51- 648- 705- 10 29 401 51070 26, 800 23, 538 100. 000 0. 000 0 0 100. 000 0. 000 JOHNSON LARRY W& SANDRA 515 DAVIS ST MANISTEE, MI 49660 2013 51- 648- 706- 05 28 401 51070 20, 700 19, 734 100. 000 0. 000 0 0 100. 000 0. 000 BROWN ROSS L 610 RAMSDELL ST MANISTEE, MI 49660 2013 51- 655- 705- 01 21 401 51070 24, 800 24, 800 0. 000 0. 000 24, 800 24, 800 50. 000 0. 000 2012 51- 655- 705- 01 20 401 51070 27, 500 27, 500 0. 000 0. 000 27, 500 27, 500 50. 000 0. 000 2011 51- 655- 705- 01 19 401 51070 29, 300 29, 300 0. 000 0. 000 29, 300 29, 300 50. 000 0. 000 SWIDORSKI JON E ETUX 710 DAVIS ST MANISTEE, MI 49660 2014 51- 662- 703- 02 4 401 51070 26, 800 26, 800 100. 000 0. 000 0 0 100. 000 0. 000 COOPER IRVING ET UX 904 CENTER ST MANISTEE, MI 49660 07/ 23/ 2014 2014 July BOR Change Summary Page: 3/ 3 02: 56 PM DB: City of Manistee 2015 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 2014 51- 690- 026- 00 14 250 51070 3, 700 3, 700 100. 000 0. 000 0 0 100. 000 0. 000 DENNY' S AUTO & RADIATOR 333 TENTH ST MANISTEE, MI 49660 2014 51- 748- 711- 04 32 401 51070 18, 000 18, 000 100. 000 0. 000 0 0 100. 000 0. 000 PRATT ASHLEY E & SETH D ET AL 607 KOSCIUSKO ST MANISTEE, MI 49660 2014 51- 748- 736- 08 23 401 51070 17, 800 17, 800 100. 000 0. 000 0 0 100. 000 0. 000 WILSON CHARLES J 915 KOSCIUSKO ST MANISTEE, MI 49660 2014 51- 748- 742- 03 24 401 51070 20, 700 18, 528 100. 000 0. 000 0 0 100. 000 0. 000 CARLSON JOY M 1019 DAVIS ST MANISTEE, MI 49660 2014 51- 748- 743- 06 27 401 51070 23, 600 23, 600 100. 000 0. 000 0 0 100. 000 0. 000 VELASQUEZ JUAN 1014 KOSCIUSKO ST MANISTEE, MI 49660 2013 51- 770- 702- 03 11 401 51070 17, 500 17, 461 100. 000 0. 000 0 0 100. 000 0. 000 DAUNIS ANTHONY W & JERI 1735 MAYWOOD AVE MANISTEE, MI 49660 281, 900 281, 291 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 oar Review Members J Me Member k.. 1 Memba y/// h Member Member Dated ED K,LIJKYW C