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Paula Marie Gehly Revocable Trust Petitioner V City Of Ann Arbor Respondent · 26-002320-TT

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RECEIVED 

py 

MAY 13 206 

MICHIGAN TAX TRIBUNAL 

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

PAULA MARIE CEHLY 

Rel... |, 

Ea No., Street, P.O. Box or Rural ‘po art 

20 

Town 

SPURWAY 

Stats 

ZIP 

Cod 

ANN 

ARBOR 

MT |" 

18105 

phono Nu 

“BART bss - bao 

Emali Address (do not enter unless you want MTT to send all correspondence via emalt) 

paul @ me. (sm 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address {do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

if 

you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

Yes* 

No** 

[5 n [4 

*f No, you must fite separate appeals for each parcel 

PHONE 

NC SPUAWAY 

DA 

I 

AWN ARBOR, 

WASHTENAW 

x 

[Is 

FAT RLESE (240)

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check aii that appiy) 

K True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

O Unocapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

PLEASE 

SEL ATTALHED 

Section 6: Jurisdictional Issues 

. 

Did you protest the assessment at a Board of Review (BOR)? [X] Yes 

[No 

Yes, check which BOR you attended: pis] March 

[| July 

O December 

If No, please check the applicable reason(s): 

Not required to attend 

[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Sectlon 6) 

0 Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Paula Gehly 

\ 

4/1/26 

To: Jerry Markey > 

Petition to Board of Review- Paula Marie Gehly 09-09-10-402-026 

Thank you. 

| did find the determination online for $422,700 and 

| respectfully disagree. 

| plan to appeal to the Tax Tribunal because under Michigan Compiled Laws 211.27, true cash value is the 

usual selling price...i.e., fair market value. 

| paid $800,000 on November 24, 2025. 

Under Michigan Compiled Laws 211.34, SEV must equal 50% of TCV or $400,000. 

The Michigan Tax Tribunal and Michigan courts consistently hold: 

A recent arm's length sale is the best evidence of true cash value. 

There were no concessions, distress conditions or non-market influences. 

And, the property was market exposed. 

Sincerely, 

"Paula Marie G

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

09 -09 

PB 00- 404. 01 

Classification of Property: 

Realld] 

Personal [I (check one) 

Agricultural [3 

Commerclat [J 

industrial] 

Residentla J] 

Timber-Cutover [1 

Developmental {1 

utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

bythe 

Board of Review: 

Lf 1 7 7) 

24,100 

What do you believe is the fair market value (algo known as true cash value)? 

$00,000 

What do you believe Wo assessed value? (multiply true cash 

What do you belleve ya) 

{cannot exceed 

value by .6) 

assessed value) 

Fee Information 

Does the property have a Principal Resldence Exemption of at least 60% as of the date of the filing of this petition for ail tax years at 

Issue? 

x vos 

[1 no 

if you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for afl tax years at 

Issue, the filing foe Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00 

wilt be added for each additional parcel being appealed, not to exceed a total filing foe of $1,000.00 

H your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value [n contention ls: 

Fling Fee Is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $600,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property ls NOT residential property {see MCL 205.762) and 

the State Equalized Vatue or Taxable Value in contention is: 

Filing Fes is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additonal parcel, as Indicated above. 

if the property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute Is $100,000.01 or greater the 

appeal does not qualify for Smalt Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

Petitioner or Attormey/Authorized a 

w_Plle Mpdte 

LA

COVER LETTER 

April 24, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48309 

Re: Property Tax Appeal — 2026 

Petitioner: Paula Marie Gehly Revocable Trust 

Parcel No.: 09-09-10-402-026 

Property: 3048 N Spurway Dr, Ann Arbor, MI 

This petition challenges the assessed value. The property was purchased November 24, 2025 for 

$800,000 in an arm’s-length transaction. 

Requested SEV: $400,000.

PETITION SUMMARY 

True Cash Value: $800,000 

State Equalized Value: $400,000 

Taxable Value: $400,000 

City Taxable Value: $422,700

STATEMENT OF FACTS & ARGUMENT 

The November 24, 2025 sale for $800,000 represents true cash value. 

The transaction was arm’s-length, with no concessions. 

Sale occurred just weeks prior to tax day. 

Therefore SEV must be $400,000.

EXHIBIT LIST 

Exhibit A ~ Closing Disclosure 

Exhibit B — Purchase Agreement 

Exhibit C — Property Transfer Affidavit 

Exhibit D — Notice of Assessment 

Exhibit E — Board of Review Petition 

Exhibit F —- Board of Review Decision

SIGNATURE 

Paula Marie Gehly Revocable Trust 

Signature: Sault die rd 

Date: 

4-3p LOL

Reinhart 

__ 

BUYER'S STATEMENT 

| 

Settlement Date: 

November 24, 2025 

Buyer: 

The Paula Marie Gehly Revocable Trust dated July 2, 2020 

Seller: 

Gil 8. Botlaza and Mona L. E, Botlaza 

Property: 

3048 North Sputway 

Ann Atbor, MI 48105 

DEBITS 

Sale Price of Property 

800,000.00 

Summer Tax Proration 

11/24/25 to 07/01/26 

10,986.71 

Winter Tax Promation 

11/24/25 to 12/01/25 

57.61 

Recording Processing 

to American Title Company of Washtenaw 

35.00 

Settlement Fee 

to American Title Company of Washtenaw 

250.00 

Recording - Deed 

to Washtenaw County Register of Deeds 

30.00 

Tax Certificate 

to Washtenaw County Register of Deeds 

5.00 

December HOA Dues 

to North Oaks Condominium Assodation 

520.00 

HOA Transfer Fee 

to MeadowManagement Inc. 

250.00 

Broker Transaction Fee 

to Century 21 Curran & Oberski 

445.00 

Gross Amount Due From Buyer 

TOTAL DEBITS 

$812,579.32 

CREDITS 

Deposit 

16,000.00 

Less Total Credits to Buyer 

TOTAL CREDITS 

$ 16,000.00 

BALANCE 

From Buyer: 

$796,579.32 

APPROVED: 

THE CHARLES REINHART COMPANY

WARRANTY DEED 

AMERICAN TITLE COMPANY OF WASHTENAW 

The Grantor(s) Gil S. Borlaza and Mona L. E. Borlaza, married to each other, as tenants by the entireties, 

who are exercising their absolute power to convey, as set forth in instrument recorded in Liber 53 80, Page 

265, Washtenaw County Records, 

Convey(s) and Warrant(s) to Paula Marie Gehly, Trustee of the Paula Marie Gehly Revocable Trust dated 

July 2, 2020, whose address is 16149 Preservation Blvd., Punta Gorda, FL 33982, 

the following property located in the City of Ann Arbor, Washtenaw County, Michigan: 

SEE LEGAL DESCRIPTION ATTACHED HERETO 

(Address: 

3048 North Spurway) 

Parcel ID(s): 

09-09-10-402-026 

for the sum of Bight Hundred Thousand and 00/100 ($800,000.00) Dollars, subject to easements and 

building and use restrictions of record, and further subject to the lien of real property taxes not yet due and 

payable. Subject to reservation of oil, gas, and mineral rights of record, if any.

iit 

Gil S. Borlaza 

Help 

Mona L. E. Borlaza 

Acknowledged before me in Washtenaw County, Michigan, on 

NOY 2 

2026, by Gil 

S. 

Borlaza and Mona L. E. Borlaza. 

KAYLIE MONROE 

7 

Notary Public, State of hichigan 

, Notary Public 

Wy Comp of Lena 

County, Michigan 

y 

Cormmission Expiros or. 0, 2026 

My Commission Expires: 

Acting In Washtenaw County 

Acting in 

County 

Drafted by: 

Gil S. Borlaza 

3048 N. Spurway 

Ann Arbor, MI 48105 

Assisted by: American Title Company of Washtenaw 

"Recording fee: $30.00 

County transfer tax: $880.00 

State transfer tax: $6,000.00 

Total transfer tax: $6,880.00 

‘When recorded return to and send tax bills to: 

Paula Marie Gehly 

3048 North Spurway 

Ann Arbor, MI 48105 

File # 117028/C. Davis

File 

#: 117028 

LEGAL DESCRIPTION 

Land in the City of Ann Arbor, County of Washtenaw, Michigan, described as: 

Unit 25, North Oaks, a condominium, according to the Master Deed recorded in Liber 5179, Page 608, and 

amended by First Amendment to Master Deed recorded in Liber 5198, Page 410, and amended by Second 

Amendment to Master Deed recorded in Liber 5240, Page 292, and amended by Third Amendment to 

Master Deed recorded in Liber 5242, Page 168, and amended by Fourth Amendment to Master Deed 

recorded in Liber 5247, Page 347, and amended by Fifth Amendment to Master Deed recorded in Liber 

5266, Page 501, and amended by Sixth Amendment to Master Deed recorded in Liber 5270, Page 586, and 

amended by Seventh Amendment to Master Deed recorded in Liber 5286, Page 149, and amended by 

Eighth Amendment to Master Deed recorded in Liber 5295, Page 869, and amended by Ninth Amendment 

to Master Deed recorded in Liber 5305, Page 739, and amended by Tenth Amendment to Master Deed 

recorded in Liber 5317, Page 169, and amended by Eleventh Amendment to Master Deed recorded in Liber 

5321, Page 350, and amended by Twelfth Amendment to Master Deed recorded in Liber 5323, Page 949, 

and amended by Thirteenth Amendment to Master Deed recorded in Liber 5331, Page 663, and amended by 

Fourteenth Amendment to Master Deed recorded in Liber 5344, Page 277, and amended by Fifteenth 

Amendment to Master Deed recorded in Liber 5358, Page 214, and amended by Sixteenth Amendment to 

Master Deed recorded in Liber 5365, Page 378, and amended by Seventeenth Amendment to Master Deed 

recorded in Liber 5373, Page 921, and amended by Eighteenth Amendment to Master Deed recorded in 

Liber 5384, Page 621, and amended by Nineteenth Amendment to Master Deed recorded in Liber 5393, 

Page 828, and amended by Twentieth Amendment to Master Deed recorded in Liber 5401, Page 853, and 

amended by Twenty-First Amendment to Master Deed recorded in Liber 5416, Page 83, and amended by 

Twenty-Second Amendment to Master Deed recorded in Liber 5424, Page 946, and amended by Twenty- 

Third Amendment to Master Deed recorded in Liber 5435, Page 789, and amended by Twenty-Fourth 

Amendment to Master Deed recorded in Liber 5442, Page 620, and amended by Twenty-Fifth Amendment 

to Master Deed recorded in Liber 5462, Page 319, and amended by Twenty-Sixth Amendment to Master 

Deed recorded in Liber 5474, Page 176, and amended by Twenty-Seventh Amendment to Master Deed 

recorded in Liber 5477, Page 894, and amended by Twenty-Eighth Amendment to Master Deed recorded in 

Liber 5486, Page 599, and amended by Twenty-Ninth Amendment to Master Deed recorded in Liber 5487, 

Page 320, and amended by Thirtieth Amendment to Master Deed recorded in Liber 5487, Page 928, and 

amended by Thirty-First Amendment to Master Deed recorded in Liber 5491, Page 223, and amended by 

Thirty-Second Amendment to Master Deed recorded in Liber 5492, Page 186, and amended by Thirty-Third 

Amendment to Master Deed recorded in Liber 5497, Page 703, and amended by Thirty-Fourth Amendment 

to Master Deed recorded in Liber 5501, Page 847, and amended by Thirty-Fifth Amendment to Master 

Deed recorded in Liber 5508, Page 582, and amended by Thirty-Sixth Amendment to Master Deed recorded 

in Liber 5512, Page 629, and amended by Thirty-Seventh Amendment to Master Deed recorded in Liber 

5521, Page 271, and amended by Thirty-Eighth Amendment to Master Deed recorded in Liber 5524, Page 

421, and amended by Thirty-Ninth Amendment to Master Deed recorded in Liber 5534, Page 262, and 

amended by Fortieth Amendment to Master Deed recorded in Liber 5542, Page 215, and amended by Forty-

CITY OF ANN ARBOR 

Michigan Department of Treasury - 2766 (Rev. 03-25) 

L-4260 

Pro perty Transfer Affidavit 

This wnEGEIVED 

11/24/2025 1994. Filing is mandatory. 

* 

This form must be filed whenever real estate or some types of personal property are transferred (even 

if you are not 

recording a deed). The completed Affidavit must be filed by the new owner with the assessor 

for the city or township 

where thie property is located within 45 days of the transfer. The information on this form ls NOT CONFIDENTIAL. 

1. Street Address of Property 

2. County 

3. Date of Transfer {or jand contract signed) 

3048 North Spurway 

Washtenaw 

W- TY - 28 

4. Location of Real Estate (Check appropriate field and enter name in the spaca below.) 

6. Purchase Price of Real Estate 

City 

[1 Township 

[1 vitage 

800,000.00 

6. Sefler’s (Transferor) Nama 

Ann Arbor 

Gils. Boriaza and Mona, 

, Bolaza 

7. Proparty Ideatification Number (PIN). if you don't hava a PIN, attach legal description. 

8. Buyer's (Transferes) Name and Malling Address 

HIN, This number ranges from 10 to 25 digits. 

it usually includes hyphens and sometimes includes The Paula Marie Gehly Revocable Trustdated July 2.2020 

letters, tis found on the property tax bili and on the assessment notice. 

3048 North Spurway, AnnArbor, MI 48105 = 

0908-10-402-026 

9. Buyer's (Trensferes) Telaphone Number 

RS 

GER 

RES 

Ei 

ra 

A En) 

10. Type of Transfer. Jranafers include, but are not imited. to, deeds, land contracts, transfers volving trusts or wills, certain long-term leases and business interest. 

See page 2 for list. 

1 Land Contract 

IH Lease 

posed 

Ml Other (specity) 

11, Was property purchased from g financial institution? | 12. is the transfer between related parsons? 

13. Amount of Down Payment 

[C1 ves 

No 

[7 Yes 

No 

14. Ifyou financed the purchase, did you pay market rate of interast?. 

16. 

Amourit Financed (Borrowed) 

[| Yes 

[| No 

_N IN 

iy 

EMPTIGNS: 

EE 

Certain transfers are exempt from uncapping. If you bellove your transfer qualifies or an exemption, please indicate the type of exemption you're 

claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim. 

Transfer from one spouse to the other spouse. 

[J change in ownership solely to exclude or include a spouse. 

A Transfer between certain family members (see page 2). Describe relationship from each Transferor to each Transferss, attach additional 

page If necessary. Selier Name: 

Buyer Name: 

Relationship of Buyer to Seller; 

] Transfer of that portion of a property subject toa life lease or life estate (until the life lease or life estate expires). 

O Transfer between certain family members 

of that portion of a property after the explretion or termination of a life estate or life lease 

retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. 

Seller Name: 

Buyer Name: 

Relationship of Buyer to Seller: 

0 Transfer to effect the foreclosure or forfeiture of real property. 

4d Transfer by redemption from a tax sale. 

[| Transfer into a trust where the seltior or the seltior’s spouse conveys property to the trust and is also the sole beneficiary of the trust. 

M Transfer resulting from a court order unless the order specifies a monetary payment. 

Ol Transfer creating or ending & foint tenancy If at least one person Is an original owner of the property (or his/her spouse). 

MA Transfer 

to establish or release a securily interest (collateral). 

[I Transfer of real estate through normal public trading of stock. 

I Transfer between entities under common control or among members of an affiliated group. 

a Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. 

[I] Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been fied. 

O Transfer of qualified forast property when the property remains qualified forest property and effidavit has been filed, 

I] Transfer of land with qualified conservation easement (land only - not improvements),

CITY OF ANN ARBOR 

aftinent of Treasury 

RECEIVED 11/24/2025 

2368 (Rev. 03-16) 

Principal Residence Exemption (PRE) Affidavit 

saved under autvority of Pisblic Act 206 of 1893, 

Read the. instructions before completing the form: nis form 

i 18 roti valid unless certifi 9d: by, the assessor: 

Dounotsuby 

is 

aoply as Usted 

4. 

Stresl Adwess 

of Property (Provide a Complete Address) 

3048 North Spurway, AnnArbor, MI 48105 

BING of. Owner (FItst, Middie; ast) 

7g Ownsr's Daytime Telsphonie Nut %] 

LEY 

me 

AIS 

TS 

diay 

41: 

Principal resid: 

. 

Unocbipled edlalfing; or. conliguaus: 

11 Date 

y owned andor 

occu) 

ed be property 

Eh 

I6cal.assessorto datermine: the percantage of the exemption. th owner [s allowed to claim in these situation 

13. Have you claimed:a principal residence exempfionifor-another Miohiganprinclpakiresidancs? ....mswmmsmoss 

| 14. Ifyas:ito 13, enter the property address afid parcel fiumbert 

15. 

If yes to:13; Have you rescindsd thatipihcipaliiesidencs exemption 

16. Po. you: 6r your $polise cléim 4 similar exempt) 

17. Wi:yes10'16, enter thie. property address and parcelinumbar: 

3 

. 

. 

Py 

18.- Have:you 

of your spouse. filedia tax relum:as a nan:residentof fictilgan:or resident 

of another state? wma: 18: 

[Yes 

el No: 

cumient 

Is 

tiug-rid 

coiect 

Pe Sie 

SETUP 

ye 

SETTER T 

IER 

22. Malling dress; i Diffsient lhah 

23: Indicate propery classificatio 

Di the AsSessof Approve 'or.Deny 

the Afiidavit?

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

ANN ARBOR, MI 48107 

3048 N SPURWAY DR 

ANN ARBOR, MI 48105 

From 

PARCEL IDENTIFICATION 

CITY OF ANN ARBOR 

\ 

ASSESSOR'S OFFICE 

PARCEL NUMBER: 

09-09-10-402-026 

PO BOX 8647 

PROPERTY ADDRESS: 

SCHOOL DISTRICT CODE: 

81010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 5 

EXEMPTIONS 

Sx%%k*EX*AUTO*+5-DIGIT 48105 

Te 

Pi 

Hi 

% Exempt As “Homeowners Principal Residence": 

100% 

GEHLY PAULA MARIE REVOCABLE TRUST 

% Exempt As "Qualified Agricultural Property"; 

0% 

3048 

N SPURWAY DR 

ANN ARBOR, 

MI 48105-1497 

% Exempt As "MBT Industrial Personal™ 

0% 

peered [ybeeslpaghe sg UBIR 

Reel 

% Exempt As "BT Commercial Personal"; 

0% 

Exempt As "Disabled Veteran or Surviving 

Spouse”: 

[J Yes 

[2] No 

Exempt As "Development Property” 

a Yes 

No 

LEGAL DESCRIPTION: 

UNIT 25 NORTH OAKS CONDOMINIUMS 

SplityCombined on 02/24/2017 from 09-09-10-402-001; 

CURRENT YEAR" column does NOT indicate the change in your 

PRIOR AMOUNT 

ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The Taxable Value entered in the "CHANGE FROM PRIOR YEAR TO 

CURRENT 

CHANGE FROM 

TENTATIVE AMOUNT 

property taxes. Property taxes are calculated based on the 2026 

YEAR: 

YEAR: 

PRIOR YEAR TO 

TAXABLE VALUE (Line 1) 

2025 

2026 

CURRENT YEAR 

. TAXABLE VALUE: 

399,214 

435,700 

36,486 

. ASSESSED VALUE: 

. TENTATIVE EQUALIZATION FACTOR: 

1.000 

454,400 

| 

__ 435.700 

-18,700 

. STATE EQUALIZED VALUE (SEV). 

454,400 

435,700 

-18,700 

. Assessor Change Reason(s): 

1 

2 

3 

4 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x]Yes 

[| No 

6 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

JERRY MARKEY 

734-794-6530 

ASSESSOR@A2GOV.ORG 

March Board of Review Appeal Information:

Notice of Assessment, Taxable Valuation, and Property Classification 

Property taxes are calculated based on the 2026 Taxable Value (Line 

1). 

State Equalized Value is the Assessed Value 

multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the "Change from Prior Year to Current Year" Column does not indicate the change 

in your taxes. 

Property Taxes can be estimated using the online Property Tax Estimator on the Assessing webpage, which is available 

at www.a2gov.org/property-tax-estimator 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property| in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated by 

multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). 

Physical changes to your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The denial of an exemption from the local school operating tax for a "homeowner's principal residence” may be appealed to 

the Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. 

The petition must be a form 

approved by the Michigan Tax Tribunal, which is available at www.michigan.gov/taxtrib 

To claim a PRE, complete the "Principal Residence Exemption Affidavit” (Form 2368) and file it with your city in the year of 

the claim. 

A valid affidavit filed on or before June 

1 allows an owner to receive a PRE on the current year summer and 

winter tax levy and subsequent tax levies as long as it remains the owner’s principal residence. 

A valid affidavit filed after 

June 

1 and on or before November 

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax 

levies as long as it remains the owner's principal residence. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. 

A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury's website at www.michigan.govitaxes. 

Click on the “Property 

Taxes" box, select "Forms and Instructions”, then click on "Board of Review” to obtain a "Petition to Board of 

Review", Form 618 (L-4035). 

Filing a protest with the Board of Review 

is necessary to protect your right to further appeal valuation and exemption 

disputes 

to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified 

Commercial Real, industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the 

Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property 

may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 

if a 

personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by 

MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. The petition must be a form approved by 

the Michigan Tax Tribunal, which is available at www.michigan.gov/taxtrib 

The 2026 Board of Review will be at Guy C. Larcom Jr. City Hall Building, 301 E. Huron Street.

RRVALTEX 

VANE 

TREN 

Msgrigaan 

Diapartmsrd of Treasesy 

B18 

hes 

1042) 

Petition to Board of Review 

L-4036 

This form is issued unde the authority of 

P A. 206 of 1893, as amended. Filing Is voluntary, however you may not appeat to the Michigan Tax Tribunal of 

Ihe State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Tamers Namo (Pleasa Print of Type) 

Feltioners Name {Il Other than Owner. Prensa Print of Type) 

GEHLY PAULA MARIE REVOCABLE TRUS 

Township or City 

County 

{ 

CITY OF ANN ARBOR 

Washtenaw 

| 

The undersigned protests the assessed value andor the tentative taxable value andlor the property classification and/or the qualified agriculturat property exemption of 

the following described property: 

Property Identified (Parcel Coda required. Proparty addross & legal ‘duscription optional} © 

09-09-10-402-026 

UNIT 25 NORTH OAKS CONDOMINIUMS SplitiCombined on 0212412017 from 09-09. 10-402-001, 

3048 N SPURWAY DR 

[1 Classification 

[J Qualifed Agricultural 

Property Exemption 

Protested tem 

(Assessed Value 

[| Tentative Taxable Value 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Year 

2026 

[Tentative Yaxable Value 

435,700 

Owner's Estimated True Cash Value 

[Assessed Amount 

436,700 

puchdse prt? 

900,040 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make Iheir decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effact Ihal a particular classification has on 

ified agricultural property.) 

that property's status as 8 homeowner's principal residence or qua 

Chassication of propery on this year's assessment roll: 

40 1 

Classification should be: (Please check one of the following) 

[J Agricuttural 

1 Industrial 

OITimber Cutover 

[utility (Personal Property Only) 

0 commercial 

[} Residential 

Obevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

from the 18 mils of focal school oparaling tax for quatified agricullural property, 

ER OR ACT UPON THE 

RD OF REVIEW HAS NO AUTHORITY TO CONSID 

enied or changed the parcentage of the exemption 

R'S PRINCIPAL RESIDENCE PROPERTIES.) 

1 this action to the March Board of Review. THE BOA 

(1 the assessor has d 

MILLE FOR HOMEOWNE 

the owner may appoal 

EXEMPTION FROM THE 18 SCHOOL OPERATING 

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

by assessor: (Enter 0 if exemption is denied) 

exemption requested) 

‘Percenl qualified agrculiurat exemplion granted 

4. 

REASON FOR PROTEST 

nd/or classification and/or qualified agricultural property exemption. 

lue ai

March 9, 2026 

Jerry Markey 

City Assessor 

City of Ann Arbor Assessor’s Office 

Ann Arbor, MI 

Re: 2026 Assessment Appeal — Request for Review 

Parcel ID: 09-09-10-402-026 

Property Address: 3048 N Spurway Drive, Ann Arbor, MI 48105 

Dear Mr. Markey, 

I respectfully submit this letter as a formal appeal of the 2026 assessed value for the 

above-referenced parcel. 

Current Assessed Value (2026 Notice): 

$435,700 

Prior Assessed Value (2025): 

$399,214 

Recent Purchase Price (11/24/2025): 

$800,000 

Requested Assessed Value: 

$400,000 

Under Michigan law, property must be assessed at 50 percent of its true cash value, defined 

as the usual selling price of the property at a private sale (MCL 211.27; MCL 211.27a). 

1 purchased the property on November 24, 2025 for $800,000 in an arm’s-length transaction. 

The purchase price therefore represents the most reliable indicator of the property’s true cash 

value. Based on that value, the appropriate assessed value should be $400,000. 

The current assessment of $435,700 implies a market value of $871,400, which exceeds the 

recent purchase price and does not reflect the property's actual market transaction. The 

Michigan Tax Tribunal has consistently recognized that a recent arm’s-length sale of the 

subject property is strong evidence of its true cash value. 

Additionally, because the property transferred ownership in November 2025, the taxable value 

would have been uncapped for the 2026 tax year pursuant to MCL 211.27a. While uncapping

If the Assessors Office determines that an adjustment cannot be made administratively, I 

- 

respectfully request that this appeal be considered by the March Board of Review. 

Supporting documentation (including the closing statement and purchase documentation 

confirming the November 24, 2025 transaction) is available upon request. 

Thank you for your time and consideration. 

Sincerely, 

uate Mau 

Paula Marie Gehly Revocable Trust 

Owner 

3048 N Spurway Drive 

Ann Arbor, MI 48105

2026 BOARD OF REVIEW DECISION 

Feo 

A 

734-794-6530 

March 27, 

2026 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, M1 48107 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

09-09-10-402-026 

~~ 3048 

N SPURWAY DR 

GEHLY PAULA MARIE REVOCABLE 

3048 N SPURWAY DR 

ANN ARBOR MI 48105 

UNIT 25 NORTH OAKS CONDOMINIUMS Split/Combined on 

02/24/2017 from 09-09-10-4062-001; 

THIS PROPERTY IS CLASSIFIED AS 

~~ 401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review. 

The Board has completed the review of parcel number 

09-09-10-402-026 

and made the following determination based on the 

information provided. 

Board of Review Comments: 

Market 

Value 

Change 

[2026 

ORIGINAL ASSESSED VALUE 

435,700 

| 

| 2026 

"BOARD OF REVIEW" ASSESSED VALUE 

422,700 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

435,700 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

422,700 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Contact the Assessor's Office at the address listed above or call (734) 794-6530 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax 

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property 

is May 31. The appeal deadline for Residential Real Property is July 31. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

517-335-9760

Retail

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POSTAL SERVICES

RDC 99

Jil

48909

I

U.S. POSTAGE PAID

FCM LG ENV

ANN ARBOR, MI 48105

MAY 08, 2026

$3.00

$2323A502463-10

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