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Samuel Plaza Petitioner V City Of Trenton Respondent · 26-000726-TT

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Page 1

CITY OF TRENTON 

 netomne 

I 

Councilpersons: 

Emily Hornbeck, Mayor Pro-Tem 

Timber Baun-Crooks 

2800 Third Street 

Rick Benedetti 

5 

— 

S 

bauata 

Trenton, Michigan 48183 

Nelson 3 Peru 

Dora Rodriguez 

City Assessor: Joanie L. Barnett 

Deputy Assessor: Sydney Moya 

RECEIVED 

JUL 1.17 2076 

MICHIGAN TAX TRIBUNAL 

July 14, 2026 

Michigan Tax Tribunal 

Attn: Samantha M. Welton, Chief Clerk 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No. 26-000726 

Dear Ms. Welton, 

Enclosed, please find the Respondent City of Trenton’s Answer to Petition; 

Property Tax Appeal Form — Valuation/Uncapping, together with Attachment A 

and all exhibits thereto, and the Proof of Service for Petitioner, Samuel Plaza. 

Sincerely, 

(foams Host 

Joanie Barnett, MAAO 

Assessor 

City of Trenton 

Enclosures 

cc: 

Authorized Representative for Petitioner Samuel Plaza: 

Vicki L. Hendrixson, Real Estate One

Page 2

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL ANSWER FORM — VALUATION / UNCAPPING 

MTT Docket No. 26-000726 

Samuel Plaza v City of Trenton 

PART 

I — ENTRIES FOR THE TRIBUNAL’S OFFICIAL SC ANSWER FORM. The 

Tribunal requires respondents to answer on its official form (SC-Answer-Valuation). Enter the 

following in the corresponding sections of the fillable form or the e-filing fields, and attach Part IT 

below as Attachment A to Section 4. 

Section 1 — Respondent’s Contact Information 

Unit of Government 

City of Trenton 

Mailing Address 

2800 Third Street 

City / State / ZIP 

Trenton, Michigan 48183 

Telephone Number 

(734) 675-6810 

Email Address 

Leave blank — service is to be made on counsel identified in 

Section 2. 

Section 2 — Respondent’s Attorney / Authorized Representative 

Name 

Anthony J. Bologna (P72698) 

[Firm Name 

Legal Consulting, PLLC 

Mailing Address 

31000 Telegraph Road, Suite 102 

City / State / ZIP 

Bingham Farms, Michigan 48025 

Telephone Number 

(248) 800-6240 

Email Address 

ab@consultingpllc.com (electronic service accepted) 

Section 3 — Subject Property Information 

Parcels contiguous/adjoining? 

[Not Applicable — a single parcel is at issue. 

PRE of 50% or more for all tax 

years at issue? 

Yes 

— 100% Principal Residence Exemption, effective 

05/23/2024. 

Section 4 — Explain Your Answer to This Appeal

Page 3

the assessor’s cost-approach estimate of true cash value of 

$615,534. The property is a 1,706 sq. ft. brick ranch constructed in 

2024 on a 0.23-acre lot, with a 1,706 total sq. ft. basement with 

962 sq. ft. finished with kitchenette, egress bedroom, home theatre, 

& two-fixture bath with separate shower, a 541 sq. ft. attached 

brick garage, two fireplaces, two covered concrete porches, and 

additional plumbing fixtures. Petitioner has produced no appraisal, 

ho market data, and no comparable sales. Petitioner’s asserted 

basis for relief — that the home was custom built to accommodate 

a medical condition and to house live-in medical assistance — is 

not a legally cognizable basis for reducing true cash value. Tax 

year 2025 is not properly before the Tribunal. 

Section 5 — Jurisdictional Issue: S 

Did Petitioner protest the 

assessment at a Board of Review? 

Yes — as to tax year 2026 only. No — as to tax year 2025. 

‘Which Board of Review? 

March 2026 Board of Review (Petition No. M26-032; decision 

issued April 15,2026). 

If July/December BOR revised the 

assessment, did it have authority? 

Not applicable — no July or December Board of Review action. 

IWas the assessment established by 

clerical error or mutual mistake of 

fact? 

No. 

Tax Commission Order? 

Is Petitioner appealing from a State No. 

Uncapping — notice date / 

Istatutory section 

Not applicable. Taxable value was not uncapped. The 2026 taxable 

value of $281,410 is a capped value computed under MCL 

211.27a(2). 

Section 6 — Valuation Information 

Parcel Number 

82 54 005 11 0002 000 

Classification 

Real — Residential (401) 

Assessed Value (SEV) established 

$295,000 

by the Board of Review 

;

Page 4

Respondent’s contention of Taxable[$281,410 

[Value 

Note: Respondent’s contentions reflect the values as reduced by the March 2026 Board of Review. 

The assessor’s cost-approach estimate of true cash value for 2026 is $615,534 (assessed value 

$307,800). Respondent expressly reserves the right to contend for the higher, cost-supported value 

should Petitioner proceed to hearing. See MCL 205.737(1) (Tribunal makes an independent 

determination of true cash value). 

Section 7 — Signature 

Signature 

s/ Anthony J. Bologna, Anthony J. Bologna (P72698), Attorney 

for Respondent City of Trenton 

Attachments to be filed with the Answer: 

Exhibit 

1 — 2026 Property Record Card and Valuation Report, Parcel 82 54 005 11 0002 

000. 

Exhibit 2 — 2026 Board of Review Decision (Petition No. M26-032), dated April 15, 2026, 

with Petition to Board of Review (Form 618/L-4035). 

Exhibit 3 — Proof of Service.

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

SAMUEL PLAZA, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000726 

CITY OF TRENTON, 

Tribunal Judge Presiding 

Respondent. 

ATTACHMENT A TO RESPONDENT CITY OF TRENTON’S ANSWER: 

ANSWER, AFFIRMATIVE DEFENSES, AND STATEMENT OF CONTENTIONS 

Respondent CITY OF TRENTON, by and through its attorney, Anthony J. Bologna of 

Legal Consulting, PLLC, submits the following Answer 

to 

the Petition, 

together with 

its 

affirmative defenses and its statement of contentions of value, and states: 

LI. RESPONSE TO THE PETITION 

1. 

Respondent ADMITS that it is the City of Trenton, Wayne County, Michigan, the local 

assessing unit responsible for assessing the subject property. 

2. 

Respondent ADMITS that the subject property is a single parcel commonly known as 1701 

Arthurs Court, Trenton, Michigan 48183, Parcel No. 82 54 005 11 0002 000, legally described as 

Lot 2, Vernon Park Subdivision, T4S R10E, L 122 P 77-78, WCR. 

3. 

Respondent ADMITS that the subject property is classified 401 Residential and carries a 

100% Principal Residence Exemption effective May 23, 2024. 

4. 

Respondent ADMITS that Samuel J. Plaza and Christina L. Plaza are the owners of record. 

Respondent NOTES that Christina L. Plaza, a co-owner of record, is not named as a petitioner, 

and leaves Petitioner to his proofs as to standing to appeal on her behalf. 

5. 

Respondent ADMITS that Petitioner protested the 2026 assessment before the March 2026 

Board of Review (Petition No. M26-032) and that, by decision dated April 15, 2026, the Board of

Page 6

7. 

Respondent DENIES that the City has over-assessed the subject property. To the contrary, 

the March 2026 Board of Review reduced the assessment below the assessor’s cost-approach 

estimate of true cash value. 

8. 

Respondent NEITHER ADMITS NOR DENIES the allegation that "a licensed appraiser 

has given value as well as a licensed Realtor," for the reason that no appraisal, valuation disclosure, 

market analysis, comparable sales data, or other supporting documentation was submitted with the 

Petition, and Respondent is therefore without information sufficient to form a belief as to the truth 

of the allegation. Strict proof is demanded. 

9; 

Respondent DENIES 

that the 

true cash value of the subject property on Tax Day 

(December 31, 2025) was $505,000, and DENIES that the assessed value should be $252,500 or 

that the taxable value should be $252,500. 

10. 

Respondent AFFIRMATIVELY STATES that Petitioner’s own Petition to the Board of 

Review, dated March 12, 2026, asserted an owner’s estimate of true cash value of $480,000, while 

the Petition 

filed with this Tribunal asserts $505,000. 

Petitioner’s contentions 

of value are 

internally inconsistent and unsupported by any documentary evidence. 

11. 

Respondent DENIES each and every remaining allegation of the Petition not expressly 

admitted herein, and demands strict proof thereof. 

II. RESPONDENT’S CONTENTIONS OF VALUE 

12. 

Respondent contends that the following values are correct for the 2026 tax year and should 

be affirmed: 

[Tax Year 

True Cash Value 

Assessed Value / SEV [Taxable Value 

2026 

$590,000 

$295,000 

$281,410 

13. 

The subject property is a single-family residence of Class BC construction, built in 2024. 

It comprises 1,706 square feet of above-grade brick living area on a full basement with one full 

bath and additional two-fixture baths and separate shower, two prefabricated fireplaces; a 962 

square foot finished basement recreation area including a kitchenette, an egress bedroom, a home 

theater, and two-fixture bath with separate shower, and a below-grade outside entrance; a 541 

square foot attached brick garage; covered concrete porches of 132 and 118 square feet; and 140 

square feet of wood-frame/concrete shed as land improvements. The site consists of 0.23 acres

Page 7

15. 

On Petitioner’s protest, the March 2026 Board of Review reduced the 2026 assessed value 

to $295,000, which corresponds to a true cash value of $590,000 — a reduction of $25,534 below 

the assessor’s cost-supported estimate. Petitioner has therefore already received relief. 

16. 

The only sale of the subject in the record is the October 12, 2023 purchase of the vacant 

lot from Vernon Park, LLC for $75,000, prior to construction. That transaction is not probative of 

the true cash value of the completed, improved property on Tax Day 2026. 

17. 

The 2026 taxable value of $281,410 is a capped value computed by operation of law under 

MCL 211.27a(2), based on the 2025 taxable value of $274,012 multiplied by the applicable 

inflation rate multiplier, adjusted for additions and losses. It is less than the assessed value and is 

therefore controlling. Taxable value 

is not independently reducible except to the extent the 

Tribunal determines a state equalized value below the capped value. 

III. AFFIRMATIVE DEFENSES AND SPECIAL MATTERS 

1. 

The Tribunal lacks jurisdiction over tax year 2025. 

The Petition lists "2025, 2026" as the years under appeal. For residential real property, the 

Tribunal’s jurisdiction in an assessment dispute is invoked only by the filing of a petition 

on or before July 31 of the tax year involved, and only where the assessment was first 

protested before the Board of Review. MCL 205.735a(3), (6). Petitioner did not protest the 

2025 assessment before the 2025 March Board of Review, and did not file any petition 

with the Tribunal on or before July 31, 2025. The Board of Review decision and Form 618 

petition attached to the Petition are captioned for the 2026 year of appeal only. A prior tax 

year is not a "subsequent tax year" that may be added under TTR 273 (R 792.10273). Tax 

year 2025 must be dismissed for want of subject-matter jurisdiction, and the 2025 assessed 

value of $284,300 and taxable value of $274,012 are final. 

2. 

The assessment is presumed valid and Petitioner bears the burden of proof. 

Petitioner bears the burden of establishing the true cash value of the property by 

a 

preponderance of the evidence. MCL 205.737(3). The Tribunal must make an independent 

determination of true cash value, and may not simply adopt a party’s figure; but where a 

petitioner fails to carry its burden, the Tribunal may affirm the assessment as determined 

by the Board of Review. Great Lakes Div of Nat’l Steel Corp v City of Ecorse, 227 Mich 

App 379, 389-390 (1998); President Inn Props, LLC v City of Grand Rapids, 291 Mich 

App 625, 631 (2011). Petitioner has offered no appraisal, no valuation disclosure, no

Page 8

5 

and a willing seller. MCL 211.27(1); Meadowlanes Ltd Dividend Housing Ass’n v City of 

Holland, 437 Mich 473, 484-485 (1991). The owner’s personal circumstances, subjective 

motivation for building, medical condition, or intended use of the improvements are not 

measures of market value and do not reduce true cash value. To the extent Petitioner intends 

to claim functional obsolescence or superadequacy arising from custom features, that claim 

must be quantified by market evidence, which Petitioner has not supplied. 

Valuation is determined as of Tax Day. 

True cash value is determined as of December 31 immediately preceding the tax year at 

issue — here, December 31, 2025 for the 2026 tax year. MCL 211.2(2). Any opinion of 

value as of a later date, including any 2026 broker price opinion or listing analysis, is not 

probative of value on Tax Day. 

Cost approach is an accepted method of valuation for recently constructed, custom 

improvements. 

The three traditional approaches to value are the cost-less-depreciation approach, the sales- 

comparison approach, and the capitalization-of-income approach. Jones & Laughlin Steel 

Corp v City of Warren, 193 Mich App 348, 353 (1992). Where, as here, the improvements 

were newly constructed 

in 2024 and are custom 

in nature, the cost-less-depreciation 

approach as adjusted by a locally derived economic condition factor is a reliable and 

appropriate indicator of true cash value, and is consistent with the State Tax Commission 

Assessor’s Manual. 

Petitioner is in default. 

By Order of Default entered June 24, 2026, the Tribunal held Petitioner in default for 

failure to submit a copy of the notice giving rise to the appeal, as required by TTR 279 (R 

792.10279), and ordered Petitioner to cure the default within 14 days. Respondent reserves 

the right to move for dismissal in the event the default is not properly and timely cured. 

Reservation as to evidence and valuation disclosure. 

Respondent objects to, and reserves all objections to, the admission of any appraisal, 

comparative market analysis, broker price opinion, or other valuation evidence that is not 

filed with the Tribunal and served on Respondent at least 21 days before the scheduled 

hearing, as required by TTR 289 (R 792.10289). 

Reservation of the higher, cost-supported value.

Page 9

10. 

Constitutional and statutory ceiling. 

The assessment of $295,000 does not exceed 50% of the property’s true cash value and 

therefore complies with Const 1963, art 9, § 3 and MCL 211.27a. 

Reservation of additional defenses. 

Respondent reserves the right to amend this Answer and to assert such further affirmative 

defenses as may become known through the exchange of evidence, hearing, or further 

investigation, and to file such motions as may be appropriate, including a motion for 

summary disposition or a motion to dismiss. 

IV. RELIEF REQUESTED 

WHEREFORE, Respondent City of Trenton respectfully requests that the Michigan Tax Tribunal: 

a. 

b. 

DISMISS tax year 2025 from this appeal for lack of subject-matter jurisdiction; 

AFFIRM the 2026 true cash value of $590,000, assessed value / state equalized value of 

$295,000, and taxable value of $281,410, as established by the March 2026 Board of 

Review; 

DENY Petitioner’s requested reduction in true cash value, assessed value, and taxable 

value; 

In the alternative, DETERMINE the 2026 true cash value of the subject property in an 

amount up to $615,534, with a corresponding assessed value of $307,800, as supported by 

the assessor’s cost-less-depreciation analysis; and 

GRANT such other and further relief as the Tribunal deems just and equitable. 

Respectfully submitted, 

LEGAL CONSULTING, PLLC 

By: /s/ Anthony J. Bologna 

Anthony J. Bologna (P72698) 

Attorney for Respondent City of Trenton 

31000 Telegraph Road, Suite 102 

Bingham Farms, MI 48025

Page 10

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

SAMUEL PLAZA, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000726 

CITY OF TRENTON, 

Tribunal Judge Presiding 

Respondent. 

/ 

PROOF OF SERVICE 

The undersigned certifies that on the date set forth below, a copy of Respondent City of Trenton’s 

Answer to Petition (Property Tax Appeal Answer Form — Valuation/Uncapping), together with 

Attachment A and all exhibits thereto, was served upon the following, at the address on file with 

the Tribunal, by first-class mail and by electronic mail: 

Vicki L. Hendrixson 

Real Estate One 

One Heritage Place 

Southgate, Michigan 48195 

jhp9118@msn.com 

Authorized Representative for Petitioner Samuel Plaza 

I declare that the statements above are true to the best of my information, knowledge, and belief. 

/s/ Anthony J. Bologna 

Anthony J. Bologna (P72698) 

Legal Consulting, PLLC 

Attorney for Respondent City of Trenton 

Dated: July 14, 2026

Page 11

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

SAMUEL PLAZA, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

M 

MTT Docket No. 26-000726 

CITY OF TRENTON, 

Respondent. 

/ 

RESPONDENT CITY OF TRENTON’S EXHIBITS 

IN SUPPORT OF ITS ANSWER TO PETITION 

Respondent City of Trenton, by and through its attorney, Anthony J. Bologna of Legal 

Consulting, PLLC, submits the following exhibits in support of its Answer to the Petition filed 

in the above-captioned matter. The exhibits are Bates-numbered RESP-0001 through 

RESP-0007. 

INDEX OF EXHIBITS 

Exhibit 

Description 

Bates Range 

1 

2026 Property Record Card and Valuation Report, Parcel No. 82 54 005 

1 

| RESP-0001 — 

0002 000, 1701 Arthurs Court, Trenton, Michigan (City of Trenton 

RESP-0005 

Assessing Department) 

2 

2026 Board of Review Decision, Petition No. M26-032, dated April 15, 

RESP-0006 — 

2026, with Petitioners Petition to Board of Review (Form 618 /1.-4035), 

| RESP-0007 

dated March 12, 2026 

Respectfully submitted, 

LEGAL CONSULTING, PLLC 

By: /s/ Anthony J. Bologna

Page 12

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

Samuel Plaza v City of Trenton 

| MTT Docket No. 26-000726 

RESPONDENT’S 

EXHIBIT 1 

2026 Property Record Card and Valuation Report 

Parcel No. 82 54 005 11 0002 000 

1701 Arthurs Court, Trenton, Michigan 48183 

City of Trenton Assessing Department

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Page 16

06/29/2026 

Valuation Report 

02:13 

PM 

Trenton 2026 

82 

54 

005 

11 

0002 

000 

2026 

Est. 

T.C.V. 

PLAZA, 

SAMUEL 

J. 

Property Class: 

401 

1701 ARTHURS 

CT 

Map 

#: 

005 

CITY 

OF TRENTON 

TRENTON, 

MI 

48183 

& 

CHRISTINA 

L. 

*13Y2* 

LOT 

2 

VERNON 

PARK SUBDIVISION T4S 

R10E 

L 

122 

P 77-78 

WCR 

K 

= 79.54 

2026 MBOR: 

ASSESSED VALUE CORRECTED TO MARKET VALUE 

2025 

- 

ADD NEW CONSTRUCTION 

1 

STY HOUSE 

WITH ATTACHED GARAGE, 

RECREATION 

BASEMENT 

WITH 

KITCHENETTE 

BEDROOM 

WITH 

EGRESS 

AND MOVIE THEATER LIVING 

ROOM, 

BATHROOMS, 

FIREPLACES, 

PORCHES, 

& 

SHED 

Land Value Estimates 

for 

Land Table 

40006.40006 ANDERSON 

P 

5-9 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

STANDARD 

71.01 

143.03 

1.0000 

1.0000 

1026 

100 

72,860 

72 

Actual 

Front 

Feet, 

0.23 

Total 

Acres 

Total 

Est. 

Land Value 

= 

72,860 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% Good 

Cash Value 

Wood Frame/Conc. 

46.07 

140 

6,127 

Total 

Estimated 

Land 

Improvements 

True 

Cash 

Value 

6,127 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1.00 STORY 

Cls 

BC 

Blt 

2024 

(11) 

Heating System: 

Forced 

Heat 

& 

Cool 

Ground Area 

= 

1706 

SF 

Floor Area 

= 

1706 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=95/100/100/100/95 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

1 

Story 

Brick 

Basement 

1,706 

Total: 

382,243 

Other Additions/Adjustments 

Recreation 

Room 

962 

28,081 

Basement, 

Outside Entrance, 

Below Grade 

1 

4,153 

Plumbing 

2 

Fixture 

Bath 

2 

9,611 

Separate 

Shower 

2 

5,810 

Porches 

CCP 

(1 

Story) 

132 

5,353 

ccp 

(1 

Story) 

118 

4,820 

Garages 

Class: 

BC 

Exterior: 

Brick 

Foundation: 

42 

Inch 

(Unfinished) 

Base 

Cost 

541 

41,192 

Common Wall: 

1 

Wall 

1 

-4,806 

Depr. 

Cost 

363,129 

26,677 

3,945 

9,130 

5,519 

5,085 

4,579 

39,132 

-4,566

Page 17

06/29/2026 

Valuation Report 

02:13 

PM 

DB: 

Trenton 2026 

Parcel 

Number: 

82 

54 

005 

11 

0002 

000 

Page: 

2 

ECF 

(40006 ANDERSON) 

1.140 

=> TCV: 

536,547 

2026 

Est. 

T.C.V. 

54 

005 

11 

0002 

000 

= 

615,534 

Est. 

TCV/Total 

Floor Area 

= 360.81, 

Most 

recent 

sale 

10/12/2023 

for 

75,000 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

IRM 

284,300 

284,300 

284,300 

274,012 

2.70 

2026 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

10,700 

0 

0 

7,398 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

307,800 

295,000 

295,000 

281,410 

281,410 

281,410

Page 18

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

Samuel Plaza v City of Trenton 

| MTT Docket No. 26-000726 

RESPONDENT’S 

EXHIBIT 2 

2026 Board of Review Decision 

Petition No. M26-032 

| Issued April 15, 2026 

with Petitioner’s Petition to Board of Review 

(Michigan Dep't of Treasury Form 618 / L-4035), dated March 12, 2026

Page 19

2026 BOARD OF REVIEW DECISION 

FROM 

4/15/2026 

JOANIE L. BARNETT 

PROPERTY IDENTIFICATION AND ADDRESS OF PROPERTY: 

ASSESSOR, CITY OF TRENTON 

(Parcel Code required. Property address & legal description optional) 

ee 

ee 

82 54 005 110002 000 

’ 

1701 ARTHURS CT 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

LEGAL DESCRIPTION: 

*13Y2* LOT 2 VERNON PARK SUBDIVISION T4S RIOE L 122 P 77 

PLAZA, SAMUEL J. & CHRISTINA L. 

-78 WCRK = 79.54 

1701 ARTHURS CT. 

TRENTON MI 48183 

THIS PROPERTY ISCLASSIFIED AS: 

401 

Residential 

Petition # M26-032 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 54 005 11 0002 000 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

ASSESSED VALUE CORRECTED TO MARKET VALUE 

| 2026 

ORIGINAL ASSESSED VALUE 

307,800 

[ 2026 

"BOARD OF REVIEW" ASSESSED VALUE 

295,000 

| 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

281,410 

| 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

281,410 

| 

(If the above amounts are the same, no revisions have occured) 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

100.0000 

1] 

Please feel free to contact the Assessor if you have any questions. 

Assessor's Office (734)675-6810 

If you disagree with the decision of the Board of Review, all further appeals may be made to the Michigan Tax Tribunal

Page 20

Michigan Department of Treasury 

618 (Rov. 12-25) 

4 

Petition to Board of Review 

Petition 

# (20-032) 400s 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to 

the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Ty 

Pelitioner's Name 

(If Other than Owner) 

PLAZA, SAMUEL J. & CHRISTINA L. 

Township or City 

County 

Year of Appeal 

CITY OF TRENTON 

WAYNE 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural 

property exemption of the following described property: 

Parcel Number 

Property Address 

54 005 11 0002 000 

1701 ARTHURS CT 

Protested Item: & Assessed Value 

[J Taxable Status (exemption) 

[J Tentative Taxable Value 

[J Classification 

[J 

Qualifed Agricultural Property Exemption 

1, PROTEST 

OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Full Market Value) 

. 

5 

oD 

2, PROTEST OF TENTATIVE TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

[] Value of Losses 

[J] Value of Additions 

[CJ Poverty Exemption 

[J Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal 

residence or qualified agricultural property. 

Fa 

Classification of property on this year's assessment roll: 

401 Residential 

Classification Requested: (Please check one of the followin 

[J Agricultural 

[J Industrial 

[CI Timber Cutover 

[1 Utility (Personal Property Only) 

[1 Commercial 

[] Residential 

[1 Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

EN 

i 

% 

Sa 

ERIE 

Ifthe assessor has denied or changed the percentage of the exemption from the 18 mills of local school operaling tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. The Board of Review has no authority to consider or or act upon the exemption from the 18 

School Operating Mills for Homeowner's Principal Residence properites. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricullural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status I 

ex We agricultural 

property exemptiop. 

N 

) 

5 

ex) ( 

THI HIVE CALAN Oo oll TL fie 

2 ian 

Ya

Page 21

4 TRENTON 

Assessor's Office 

Joanie Barnett, City Assessor 

2800 Third Street 

Trenton, MI 48183 

Peasy 

Michigan Tax Tribunal 

Attn: Samantha M. Welton 

P.O. Box 30232 

Lansing, MI 48909 

FIRST-CLASS 

TIBI 

BIR 2 11B IE IAL 

48909 

E 

ZIP 48183 

"$0.00 

R2305K140963-98 

 Zrasies 

 § 002,560 

0006164211 

JUL 

14 2026

Page 22

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