Northfield Township

NORTHFIELD TOWNSHIP

MARCH BOARD OF REVIEW

The Board of Review is required to meet in March to hear assessment and classification appeals. The Board of Review may also be required to meet in July and/or December to correct clerical errors or hear Principal Residence Exemption appeals.

The board of review shall meet on the Tuesday immediately following the first Monday in March to receive the assessment roll for the current year and proceed to examine same. 211.29(1) MCL. Date March 2, 2010

The board of review shall meet on the second Monday in March starting not earlier than 9 a.m. and not later than 3 p.m. to continue in session during the day for not less than 6 hours. The governing body of a city or township may authorize an alternative starting date for the second meeting of the Board of Review.

Persons or their agents who have appeared to file a protest at a scheduled meeting or at a scheduled appointment shall be afforded an opportunity to be heard. 211.30 MCL.

Every person who makes a request, protest or application to the board of review for the correction of the assessed value or the tentative taxable value of the person’s property shall be notified in writing of the board of review’s action, not later than the first Monday in June Date: June 7, 2010. The notice shall set forth the state equalized valuation or the tentative taxable value of the property, information regarding the right of appeal to the Michigan Tax Tribunal, the address of the Michigan Tax Tribunal and final date for appealing to the Michigan Tax Tribunal. 211.30(4) MCL.

The 2010 March Board of Review Appeals Session meeting was called to order by Jon Messner, Board of Review Chairperson, carried 3-0, at 1:06 pm on Monday, March 8, 2010 in Northfield Township, Washtenaw County, Michigan.

In Attendance:

Board of Review Chair Jon Messner

Board of Review Member Edgar Gyde Jr

Board of Review AlternateJim Purrington

Board of Review Secretary Jim Purrington sec 211.33

Others in Attendance:

Township SupervisorDeb Mozurkewich

Absent

Board of Review MemberElizabeth Toncevich

The 2009 March Board of Review heard the following petitions; Monday March 8, 2010:

Petition # 001

Parcel # B-02-05-369-015

Appointment: 3/8/10

Time: 1:20pm

Property Owner: Everett Myers

2010 AV=$ 8,9002010 TV=$ 8,900

Owner’s Estimate of TCV = LEFT BLANK

Minutes:

Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Property is buildable right now.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.

Property 2010 Assessment Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Gyde, approved 3-0

MBOR 2010 AV=$8,900MBOR 2010 TV$=8,900

Petition # 002

Parcel # B-02-17-264-022

Appointment: 3/8/10

Time: 1:30pm

Property Owner: Everett Myers

2010 AV=$ 8,7002010 TV=$ 8,700

Owner’s Estimate of TCV = LEFT BLANK

Minutes:

Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Stated no road, no sewer extension; property value was decreased last year.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.

Property valued with a “no road” adjustment when established thus; 2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0

MBOR 2010 AV=$8,700MBOR 2010 TV$=8,700

Petition # 003

Parcel # B-02-17-264-023

Appointment: 3/8/10

Time: 1:40pm

Property Owner: Everett Myers

2010 AV=$ 7,6002010 TV=$ 5,284

Owner’s Estimate of TCV = LEFT BLANK

Minutes:

Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.

MBOR 2010 AV=$7,600MBOR 2010 TV$=5,284

Petition # 004

Parcel # B-02-17-265-003

Appointment: 3/8/10

Time: 1:50pm

Property Owner: Everett Myers

2010 AV=$ 6,2002010 TV=$ 2,747

Owner’s Estimate of TCV = LEFT BLANK

Minutes:

Petition appeal of the Assessed and Taxable Value. Mr. Myers stated that all Michigan property has been reduced in value. Property value was decreased last year.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.

MBOR 2010 AV=$6,200MBOR 2010 TV$=2,747

Petition # 005

Parcel # B-02-02-300-007

Appointment: 3/8/10

Time: 2:00pm

Property Owner: Frank A Borg

2010 AV=$ 236,2002010 TV=$ 208,766

Minutes:

Petition appeal of the Residential property Classification to be change to Agricultural. 2010 Hardship Application submitted. Appointment of Agent; not notarized; however, Mr. Borg present and considered legal for his own representation, for application of Hardship and classification appeal. Submitted Hamburg and green oak hardship applications.

Petition stated….looking for assistance on property taxes & classification. May have impact on decision, current use is farming (horse farm). Classification petition….classification may have impact on types and amounts of assistance that may be available.

Present; Dale Brewer, Frank Borg and caretaker Joann; 30 acres just under, can get help if agricultural. Not specific as to help he would get? Filing hardship and classification. Questioned use of property value for hardship exemption.

MBOR Action:

Property Classfication request denied; affirmed as Residential; Hardship application denied, does not meet Hardship guidelines. Motioned by Purrington; seconded by Gyde, approved 3-0

MBOR 2010 AV=$ 236,200MBOR 2010 TV$=208,766

MBOR Classification: Residential

Petition # 006

Parcel # B-02-17-281-016

Appointment: 3/11/10

Time: Letter/Application

Property Owner: Arlene Brannan

2010 AV=$ 71,9002010 TV=$ 71,900

Minutes:

Petitioned for 2010 Hardship exemption. Application acts as an appearance before the Board of Review.

MBOR Action:

Property Hardship application approved; meets 2010 Hardship guidelines. Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$ 0MBOR 2010 TV$= 0

Petition # 007

Parcel # B-02-17-100-014

Appointment: 3/8/10

Time: 2:40pm

Property Owner: John Wagenti & Angela Avey

2010 AV=$ 67,4002010 TV=$ 60,119

Owner’s Estimate of TCV = $30,000 x 2

Minutes:

Petition appeal of the Assessed and Taxable Value. Angela Avey stated the property taxes “popped up” after the sale. Discussion about the property record card uncovered a statement by the owner that there “is no” Tool shed on the property. Stated that the individual from the Assessor’s office noted that it was not on the property during the inspection in 2009.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. The property taxes were not “popped up” for 2010 as they were reduced by the CPI of .997 from 60,300 in 2009 to 60,119 in 2010. Reduction of the Shed is being removed from the capped calculation in the amount of $900; Assessor’s review is currently in the process of being completed. Upon completion of “all of” the inspections the Assessor will begin inputting the collected inspection information for the 2011 Assessments. Petitioner’s request is approved by the loss of the Toolshed: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$66,500MBOR 2010 TV$=59,221

Petition # 008

Parcel # B-02-17-278-030

Appointment: 3/8/10

Time: 3:00pm

Property Owner: John J Roberts

2010 AV=$ 137,8002010 TV=$ 129,078

Owner’s Estimate of TCV = ~$210,000

Minutes:

Petition appeal of the Assessed and Taxable Value. Mr. Roberts states that the 2 family/duplexes below current value for this property; rental market is soft w/projected future declines in rental income. Request is that the property is valued under the Income Approach vs the method used by the Assessor. Submitted worksheet of past sales from 2004 to 2007 on six properties that sold with a price range between $134,000 to $219,000.

MBOR Action:

Assessments are established on a uniform basis. Valuation Method would have to be changed for all Duplex/multi-family dwellings; rental information would have to be collected from the owner’s, if obtainable, and market rents established for the 2009 year, in order to change method of valuation for these types of properties. Cost Approach adjusted by sales data to Market Value is utilized in the establishment of the 2010 Assessment.

Data submitted is prior to the current year for establishment of the 2010 Assessment. Petitioner did not submit listings with “rental Income” information only sales dates/price sold; board is not able to be verify where the Income rents were from or if accurate.

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. 2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$137,800MBOR 2010 TV$=129,079

Petition # 009

Parcel # B-02-30-100-013

Appointment: 3/8/10

Time: 3:10pm

Property Owner: Raymond & Juliet Cochran

2010 AV=$ 59,7002010 TV=$ 59,520

2010 Assessor’s Classification: 402 Residential Vacant

Owner’s Estimate of TCV = LEFT BLANK

Minutes:

Petition appeal of the Residential property Classification to be changed to Agricultural. Mr. Cochran stated property is heavily wooded and has a substantial amount of wetlands. Stated the property is not suitable for Residential use –“No perk” absent of an engineered field. Property currently has 3 active Bee Hives and is used for honey production and small vegetables gardening. Stated wants changed back to Agricultural.

MBOR Action:

2010 Property Classification of Residential was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR CLASSIFICATION: 402 Residential Vacant

Petition # 010

Parcel # B-02-05-378-002

Appointment: 3/11/10

Appointment Time: Hardship Application

Property Owner: Marian Zwinck

2010 AV=$103,6002010 TV=$103,600

Owner’s Estimate of TCV = $ 2010 Hardship Request

Minutes:

Petition appeal of the Assessed/Taxable value. Petition submitted 2010 Hardship application.

MBOR Action:

2010 Hardship application does not meets policy guidelines, the Board of Review; Petitioner’s request denied. Motioned by Messner; seconded by Gyde, approved 3-0; Hardship given a partial exemption of 50% by the Township supervisor for special circumstance

MBOR 2010 AV=$103,600MBOR 2010 TV=$ 103,600

Revised by Supervisor to

2010 AV =$ 51,8002010 TV =$51,800

Petition # 011

Parcel # B-02-05-400-012

Appointment: 3/8/10

Time: 3:30pm

Property Owner: Marc Garwood

2010 AV=$ 88,0002010 TV=$ 88,000

Owner’s Estimate of TCV = $135,000

Minutes:

Petition appeal of the Assessed Value. Mr. Garwood states his appraisal is for $130,000 and that he paid $125,000. He indicated a comp down the street sold for $127,000. Submitted in part, two pages of a Mortgage Appraisal dated 3/10/2009 stating the fair market value of $127,500. No comp information included in the submission.

MBOR Action:

2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Messner, approved 3-0

MBOR 2010 AV=$88,000MBOR 2010 TV$=88,000

Petition # 012

Parcel # B-02-05-370-005

Appointment: 3/8/10

Time: 3:40pm

Property Owner: Linda Chaikin

2010 AV=$ 138,3002010 TV=$ 120,420

Owner’s Estimate of TCV = $110,000; $220,000 initialed

Minutes:

Petition appeal of the Assessed Value. Ms. Chaikin stated “overvalued” She indicated that her other properties are assessed for a lot less. No documentation

MBOR Action:

2010 Assessed/Taxable value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Purrington, approved 3-0

MBOR 2010 AV=$138,300MBOR 2010 TV$= 120,420

Petition # 013

Parcel # B-02-05-378-033

Appointment: 3/8/10

Time: 3:50pm

Property Owner: Linda Chaikin

2010 AV=$ 6,0002010 TV=$ 2,310

Owner’s Estimate of TCV = $2,300

Minutes:

Petition appeal of the Assessed Value. Ms. Chaikin submitted a written letter attached to petition regarding the vacant land on Front Street. Stated assessed more than double its previous assessment. Lot isn’t even buildable or sellable. Statement regarding her income. Letter states property values have dropped 30% to 50% and taxes only 1%. Stated there are other vacant properties that are not on the tax roll asking why we don’t tax them instead of her.

MBOR Action:

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value. Taxable value was affirmed at $2,310. Motioned by Purrington; seconded by Messner, approved 3-0

The 2010 Assessed request was lowered by the Board of Review to $2,800. Petitioner’s request is partially approved: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$2,800MBOR 2010 TV$= 2,310

The 2010 March Board of Review Appeals Session meeting was called to Recess by Jim Purrington, Seconded by Jon Messner, carried 3-0, at 4:02pm on Monday, March 8, 2010 in Northfield Township, Washtenaw County, Michigan.

The 2010 March Board of Review Appeals Session meeting was called to Reconvene by Jon Messner, seconded by Jim Purrington, carried 3-0, at 5:56 pm on Monday, March 8,2010 in Northfield Township, Washtenaw County, Michigan.

In Attendance:

Board of Review Chair Jon Messner

Board of Review Member Edgar Gyde Jr

Board of Review AlternateJim Purrington

Board of Review Secretary Jim Purrington

Others in Attendance:

Township SupervisorDeb Mozurkewich

Absent

Board of Review MemberElizabeth Toncevich

Petition # 014

Parcel # B-02-26-100-030

Appointment: 3/8/10

Time: 6:00pm

Property Owner: Kurt & Lia Johnston

2010 AV=$ 201,2002010 TV=$ 188,233

Owner’s Estimate of TCV = $324,000

Minutes:

Petition appeal of the Assessed Value. Mr & Mrs. Johnston submitted a comp sheet of their neighbors and a Mortgage Appraisal dated March 26,2009 stating $385,000.

MBOR Action:

Three comps in the appraisal with Adjusted Sales Prices of $393,500; $397,000; and $335,000. High at $393,500 and Low at $335,000.

Review of the 2010 Assessment Record card does not have the valuation for the square footage of the Lower Level Basement finish and half bath on the 2010 assessment. Assessor needs to correct valuation to reflect finish.

2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$201,200MBOR 2010 TV$= 188,233

Petition # 015

Parcel # B-02-02-100-004

Appointment: 3/8/10

Time: 6:10pm

Property Owner: Eric Fitzpatrick

2010 AV=$ 107,3002010 TV=$ 107,300

Owner’s Estimate of TCV = $100,613

Minutes:

Petition appeal of the Assessed Value. Mr. Fitzpatrick states that the property appraised at $205,000 and that he bought the home, which was not foreclosed or short-saled for $197,450. He is requesting the average of these two prices, divided by 2($100,613) be used for my assessed value. Attached letter stating request of taxable value be reduced to $100,613 from $107,300 and restates what is on his petition. Submitted a Appraisal Report dated 1/22/2010 with a value stated as $205,000

MBOR Action:

Appraisal has three comparables with Adjusted Sales Prices of $223,000; $ 205,000; and $213,000. High $223,000 and the Low $205,000. Assessed at $107,300 and TCV on the Roll at $214,655 falls in the range of the appraisal submitted. He notes Comp 2 as an attachment in his statements; yet review of the appraisal shows that comp two doesn’t have brick; partial bsmt finish; and less land than the subject. Comp three has a little more land and no basement but a Slab; and comp #1 has less land but is brick, with finished bsmt and a little more sqftg. Valuation for 2010 by Assessor falls within the range as submitted.

Board addressed both Assessed and Taxable value due to attachment. Petition was check for Assessed Value. 2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Purrington; seconded by Messner, approved 3-0

MBOR 2010 AV=$107,300MBOR 2010 TV$= 107,300

Petition # 016

Parcel # B-02-26-400-015

Appointment: 3/8/10

Time: 6:20pm

Property Owner: Phil A Neal

2010 AV=$ 232,9002010 TV=$ 200,065

Owner’s Estimate of TCV = $425,000

Minutes

Petition appeal of the Assessed Value. Stated over appraised per current market value. Mr. Neal & Ms Glowinski stated overall depression of prices, neighbors all reducing, theirs keeps going up. Submitted listings.

MBOR Action:

2010 Assessed was reduced by the Board of Review; Petitioner’s request is partially approved at $455,200: Motioned by Purrington; seconded by Messner, approved 3-0

MBOR 2010 AV=$227,600MBOR 2010 TV$= 200,065

Petition # 017A

Parcel # B-02-07-400-007

Appointment: 3/8/10

Time: 6:30pm

Property Owner: John Q Nelson

2010 AV=$ 129,4002010 TV=$ 107,376

Owner’s Estimate of TCV = $210,000

Minutes

Petition appeal of the Assessed Value. Questioned why did it go up. Next door sold at an auction for $75,000 now it’s on the market for $205,000. Submitted a list of information on his home with a statement of overpayment for the dwelling at the time of purchase, as he did not know where the seasonal ponds on the property were and that he got caught up in a competitive bid. Gave a worksheet of four property addresses and was comparing their assessments by year of change. Submitted a listing sheet for 951 Jennings Rd for a house on the market.

MBOR Action:

2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Gyde; seconded by Messner, approved 3-0

MBOR 2010 AV=$129,400MBOR 2010 TV$= 107,376

Petition # 018

Parcel # B-02-07-300-023

Appointment: 3/8/10

Time: 6:40pm

Property Owner: Jeffrey R & Rebecca L Chapin

2010 AV=$ 110,7002010 TV=$ 110,700

Owner’s Estimate of TCV = $150,000

Minutes:

Petition appeal of the Assessed Value. Petitioned assessed value too high in comparison to market value. Mr. Chapin stated near properties are selling for less. Submitted a worksheet of four homes listed and one sold property. Submitted a listing for 7794 Kearney Rd.

MBOR Action:

2010 Assessed Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0

MBOR 2010 AV=$110,700MBOR 2010 TV$= 110,700

Petition # 019

Parcel # B-02-01-400-012

Appointment: 3/8/10

Time: 6:50pm

Property Owner: Steven T Houtman

2010 AV=$ 174,6002010 TV=$ 166,698

Owner’s Estimate of TCV = $132,500 x 2

Minutes:

Petition appeal of the Assessed/Taxable Value. Petitioned with an appraisal that was conducted for a loan for outbuilding; values home at $265,000. Swampy area limits use of 1/3 of property. Mr. Houtman submitted Mortgage Appraisal dated October 4, 2009. Owner submitted a typed statement that the mortgage appraisal stating that the highest value on the attached appraisal was bank owned (the Cape). He believed if that sale wasn’t used that his valuation would have been lower than $265,000.

MBOR Action:

Comps Adjusted Sales Prices are $294,750; $260,600; & $236,000. High $294,750 and Low $236,000. Two of the comps are Two Sty Dwellings; one comp is comparable as a Cape (1 ½ Sty) having less land but a little more square footage.

Taxable Value calculated at the capped value; Taxable value is the Capped or the Assessed value; which ever of the two is lower is the Taxable Value.

2010 Assessed/Taxable Value was affirmed by the Board of Review; Petitioner’s request is denied: Motioned by Messner; seconded by Gyde, approved 3-0