Sheffer.pdf

Tory Sheffer, Petitioner V Township Of Brighton, Respondent · 25-002809-TT

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RECEIVED 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

JUN 09 2025 

MICHIGAN TAX TRIBUNAL 

WIARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principai Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

f 

Pursuant 

to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, vou may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

wl. 

| 

Last Name/Canipany Name 

Tory 

Sheffer 

Maiiing Address (No., Street, P.O. box or Rural Route} 

3657 Flose Ann Dr 

i 

City or Town 

- 

1 

State 

Tare Cole 

rr 

1 

Brighton 

Mi 

48114 

Telephone Number 

TT 

Fax Number 

- 

i 

248-897-1444 

i 

E-mail Add ess {do nat enter unless you want MTT to send ali Sorraspor. “dence vio e-maith 

torysheffer @ gmail.com 

ee 

Section 2: Petitioner's Attorney/Auinorized Representative’s Contact Information 

First Name 

[ZA 

[ast Nama 

Firm Name (if any) 

Address (No,, Street, P.O, Box or Rural Route) 

| 

li 

I 

FE 

i 

| 

i 

HFEF 

! City or Town 

: 

| 

i Fax Nambnr 

Telephone Number 

ARCS vid b-1 

E-mail Address (do not enter unle SE you want MIT to send 

Section 3: Subjeci Property Informa: 

How many 

FH are appealing more than one poral, aes tay 

parcels are you 

Yes* 

No*™ 

appealing? 

I 

*If yes, use a multiple parcel form for inforriation

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

ANSI 

DIRECTOR 

Section 4: Issues Being Appealed (check ali that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

oO Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased both parceis of the property in an arm's length transaction in 2024 for a total 

of $775,000. The current assessment reflacts a true cash value of $478,000 for parcel 

ending in 040 and $48,500 for parcel ending in 041, totaling $526,500. This exceeds 

50% of the purchase price, which by law establishes the property's true cash value in an 

arm's length transaction. Per discussion with Brighton Twp assessor, there was also a 

clerical error on the square footage of the home. 

Per MCL 211.27 and MCL. 211.272, the true cash vaiue cannot exceed the market 

value, and the taxable value cannot exceed the assessed value. In this case, the market 

clearly established the true cash value as $775,000, making the assessed value limit 

$387,500 (50% of $775,000), which the current assessment exceeds. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BGR)? [| Yes 

[#1 No 

if Yes, check which BOR you attended AND attach the BOR decision: i] March 

a July 

[ December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT CF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use the mutinte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

SEE MULTIPLE PARCEL FORM 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you beliave is the fair market value {also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter nere. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Ascessed Value, enter your centention of Taxable Value. 

Section 8: Classification Information “Only the bi! Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Culover 

Developmental 

Utilily 

(check one) 

What do you believe is the property’s classification? 

Reat 

Personal 

(check one} 

0 

ad 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Citover 

Developmental 

Utility 

(check one) 

Cl 

If improved property, how is the property currently being used? 

if improved property, for what use was the property designed?

STATE GF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

~~ 

MARLON |. BROWN, DPA 

GOVERNOR 

| ANSING 

DIRECTOR 

Fee Informatiori 

Does the subject property have a Principal Resiaence Fxamption of at least 50% as of the date of the filing of this petition? 

Yes 

[No 

Are you appealing ONLY the denial of a Foverty Exemption cr Disabled Yeterans Exemption? 

[1 Yes 

[MA No 

If you answered yes to either or both of the anove yuestions, you are not required to pay any filing fees. 

~ 

The filing fee is based on the greater of the State Equalizec Value 

or Taxable Value ir contention. 

If you are appealing more than one 

parcel, the parcel with the highest Stale Equalized Value or Taxable alue it centention will se used to determine your filing fee, plus 

* 

$25.00 will be added for each additional parcel being appealed, nei to exceed a ital filing vee of $1,000. 

If your property is residential property {see MCI. 205.762, 

the State Equalized Value ar Taxabie Value in cortendan 

is 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.60 

$Over $500,000.0C 

$350.00 

If your property is NOT residential properly (se? MCL 206.7621 ad 

the State Equalized Value or Taxable Value in contonticn is: 

3 

Filing Fee is* 

$100,000.00 and under 

iF 

, $260.00 

* Plus $25.00 for each additionai parcel, a: indicazed above. 

If your property is 

NOT residential property and the State Equatiz«d Vaiue or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify ‘or Small Claims. Therefore, an Entire 

Tribunal petition niust be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative's Signature 

wr ors—— 

Tory Sheffer

5 hele 

3451 

Rose Au. Dr 

Beg We ~, IA 

49174 

ie higon Te

Gl 

UW. Otta

Larssng, 

mE

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