Small Claims Petition 2026 - Sasson Bloomfield Twp_.pdf
Jermy Sasson Petitioner V Township Of Bloomfield Respondent · 26-001182-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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, you may be held in default. Jeremy Sasson 3530 Lahser Road Bloomfield Hills MI 48302 Jackie J. Cook Detroit MI 48226-3506 3530 Lahser Road Bloomfield Township Oakland See below See below Honigman LLP 2290 First National Building, 660 Woodward Ave (313) 465-7270 jcook@honigman.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Poverty Exemption Taxable Value Only (calculation) Disabled Veterans Exemption Uncapping of Taxable Value Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Principal Residence or Qualified Agricultural Exemption) Classification Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended AND attach the BOR decision: March 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 Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? Yes No If Yes, check which BOR considered your application AND attach the BOR decision: March July December If No, explain why: until April 14, 2025. See above. This matter involves issues relating to (a) valuation, (b) assessment, (c) taxable value [TV], (d) uniformity, and (e) improper TV increases. The 2026 assessment imposed and the taxes to be levied and collected are invalid because (a) the assessed value [AV] is more than 50% of true cash value [TCV], (b) the TV exceeds statutory and constitutional limits, and (c) the property is assessed in a discriminatory manner compared to other properties. The TCV exceeds the market value of the property, which as of December 31, 2025, was no more than $2,200,000. The Township valued the property at $3,465,540 based on an AV of $1,732,770. The 2026 AV and TV should be reduced to $1,100,000. In addition, the Township's calculation of the TV for tax year 2026 was erroneous and requires correction. The 2023, 2024, and 2025 TV calculations also contained errors that carried forward to 2026. The calculation errors in 2023, 2024, and 2025 resulted in increases to the 2026 TV that violated MI Const 1963, sec 3, art IX, and MCL 211.27a(2) (a). 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental 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 believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI 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) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed? C-19-16-226-030 $1,732,770 $1,467,120 $2,200,000 $1,100,000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Fee Information Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Yes No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Jackie J. Cook
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03/11/2026 11:42 AM 2026 BOARD OF REVIEW DECISION FROM CHARTER TOWNSHIP OF BLOOMFIE 4200 TELEGRAPH RD, PO BOX 489 BLOOMFIELD HILLS, MI 48303 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) C -19-16-226-030 3530 LAHSER RD SASSON, JEREMY W 111 WILLITS STAPT 314 . T2N, R10E, SEC 16 STILL MEADOW LOT 30, ALSO NLY PART BIRMINGHAM, MI 48009-3331 LOT 31IMEAS 121 FT ALG ELY LOT LINE& 132.13 FT ALG WLY LOT LINE THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) 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 C -19-16-226-030 They have made the following determination based on the information you supplied. Board of Review Comments NOT SUFFICIENT EVIDENCE [2026 ORIGINAL ASSESSED VALUE 1,732,770 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 1,732,770 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 1,467,120 2026 "BOARD OF REVIEW" TAXABLE VALUE 1,467,120 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html