Blumenthal.pdf

Jamie Blumenthal, Petitioner V City Of Southfield, Respondent · 25-003352-TT

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RECEIVED 

JUL 172025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Speciat Assessment, or 

Non-Property tax disputes. 

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, 

Section 1: Petitioner's Contact Information 

First Name 

M.A. 

Last Name/Company Name 

Biumenthal 

Jamie 

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

15977 Addison St 

City or Town 

State 

ZI? Code 

Sfid 

Mi 

48075 

Telephone Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via a-matl) 

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

First Name 

M.l. 

Last Name 

Stephen 

Polter 

Firm 

Name 

(if 

any) 

mene ™polter Law Group - EPTA 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

= 

= 

Telephone Number 2482136800 

Emall Address (do not enter unless you want MTT to send alf correspondence via email) 

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsarayou | ["] vest 

[44 No™ 

appealing? 

*if yes, use a multiple parcel form for Information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

RECEIVED 

JUL 17-2025 

= f2 

i FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

July 14, 2025 

SOM — MTT 

POB 30232 

Lansing, MI 48909 

Re: 

Multiple SC 

To whom it may concern, 

Herein enclosed please find five (“5”) filings/cases (three (3) original, two (2) default cures), 

as follows: 

1. 

SC appeal Przygoda v. Birmingham (following MBOR denial /rejection), along 

with fee $125. 

2. 

SC appeal Pecchia v. BH (following MBOR denial/ rejection), along with fee $125. 

3. 

Blumenthal v. Sfld. (following “ostensible” MBOR denial/rejection), along with 

fee $125. 

4. 

Flint v. Anna Maria (24-002182) corrected figures, pursuant to Order of Default 

(enclosed). Cured. 

5. 

SXM LLC, 2D2M LLC (25-002623/2701) corrected severed petition, pursuant to 

Otdet of Default (enclosed). Cured. Tribunal also appears to require Petitioner to 

remit separate $125 payment 

for ostensible separate severed petition/parcel, 

however, 

see 

enclosed proof of original payment(s) 

with 

original 

petition 

submission on or about May 27, 2025. You'll notice that although 

I may have 

erroneously filed as multi contiguous parcel (now corrected), I did not merely remit 

$125 + $25 pursuant to MTT Rules, but rather in fee remittance I treated these as 

two separate submissions and in fact paid 2 x $125. Therefore, the Tribunal’s order 

including the fee requirement should be reconsidered and rendered moot, as the 

at least the fees were originally propertly remitted. 

If, however, Tribunal is 

still 

unconvinced, I would appreciate it stating/noticing along with its basis therefor 

and allowing Petitioner an additional fourteen 

(“14”) 

days within which to 

cure/remit same.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

at that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

{1 Taxable Value Only (catculation) 

[J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation {other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

See attached cover letter to MBOR 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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: [#4 March 

[1 yuly 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner

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 (dentification Number: 

76-24-25-203-004 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

{tA 

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

127,050 

Current Taxable Value as established by the BOR: 

122,276 

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

180,000 

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

90,000 

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) 

oO 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

ad 

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?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

0 No 

Are you appealing ONLY the denial of a Poverty Examption or Disabled Veterans Exemption? 

J Yes 

No 

if you answered yes to either or both of the above questions, you are hot 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 

$126.00 

$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 $26.00 for each additional parcel, as Indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Vatua in contention is $100,000.01 or greater the 

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

Signgha I'e *Required 

CATT TPC Stephen Polter T/5/2 8

Michigan Department of Treasury 

618 (Rev, 11-12) 

Petition to Board of Review 

L-4035 

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 

or 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 Type) 

Pelitioner's Name 

(If Other than Owner. Please Print or Type) 

Jamie Blumenthal 

Jamie Blumenthal 

Township or City 

County 

Southfield 

Oakland 

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: 

Property Identified (Parcel code required. Property address & legal description optional) 

76-24-25-203-004 

RECEIVED 

MAR 07 2025 

Protested Item 

 [X] Assessed Value 

 [¥] Tentative Taxable Value 

[_] cat AREER 

AR, 

cultural 

Y 

OF 

ption 

1. PROTEST OF ASSESSMENT 

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

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$127,050 

$200,000 

$122,276 

2025 

2. 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.) 

Classification of property on this year's assessment roll 

401 Res 

Classification should be (check one of the following): 

{1 Agricultural 

[] Industrial 

[] Timber Cutover 

Ol Utility (Personal Property Only) 

[_] Commercial 

Residential 

[| Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating 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 ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

dented) 

exemptlon requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed valus and/or the tentative taxable value and/or classification and/or qualified agricuitural property exemption 

Purchased in Sep 2024 for $215k.

LICENSED IN MICHIGAN AND NEW YORK 

—— 

 POLTER LAW GROUP 

Mave § 

Febmasy-274,2025 

City of Southfield — Assessing 

MBOR 

26000 Evergreen Rd. 

Southfield, MI 48076 

Re: 

15977 Addison 

MBOR and ot to whomevet it may concern, 

Please be advised that this Office has been retained by homeownet/ petitioner herein to putsue 

a 

"its rights and interests accordingly. 

All courtesies extended Petitioner is greatly appreciated. 

Please forwatd all further correspondence regarding this matter to this Office and to my 

attention. 

Sincerely, 

Stephen Poltet, 30 

1, Jamie Blumenthal, subject property owner and Petitioner, hereby and herewith authorize Polter Law Group and Mr. Stephen Polter to act 

on my bebalf in all and any matters relating to the herein property tax appeal before the Southfield MBOR and to enjoy unfettered access and 

authority herein, 

De SEE 

. Jante-Bluth enthal, Petitioner

POLTER LAW GROUP 

LICENSED IN MICHIGAN AND NEW YORK 

pave § 

Febmasy-24,2025 

City of Southfield — Assessing 

MBOR 

26000 Evergreen Rd. 

Southfield, M1 48076 

Re: 

15977 Addison 

MBOR and ot to whomever it may concetn, 

Please be advised that this Office has been retained by homeowner/ petitioner herein to pursue 

its rights and interests accordingly. 

All courtesies extended Petitioner is greatly appreciated. 

Please forward all further correspondence regarding this matter to this Office and to my 

attention. 

Sincerely, 

= (h- 

Stephen roi? 

BA 

1, Jamie Blumenthal, subject property owner and Petitioner, hereby and herewith authorize Polter Law Group and Mr. Stephen Polter 10 act 

on my behalf in all and any matters roaring to the herein property tax: appeal before the S ‘onthfield MBOR and to enjoy unfettered access and 

authority herein, 

ND 

PIF 

ou 

rr 

Jamte-Bluthenthal, Petitioner

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

1.-4035 

This form Is Issued under the authority of P.A. 208 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unfess you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner, Please Print or Type) 

Jamie Blumenthal 

Jamie Blumenthal 

Township or City 

County 

Southfield 

Oakland 

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: 

Property Identified (Parcel code required. Proparty address & lagal description optional) 

76-24-25-203-004 

Protested item 

 [¥] Assessed Value 

 [¥] Tentative Taxable Value 

] Classification 

[| Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

perty 

P 

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

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$127,050 

$200,000 

$122,276 

2025 

2. 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.) 

Classlfication of property on this year's assessment roll 

1 Res 

Classification should be {check one of the following): 

[1] Agricultural 

[Industrial 

{1 Timber Cutover 

1 Utility (Personal Property Only) 

[J commerciat 

Residential 

[1 Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of lacal schoo! operating 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 ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 If full 

denled) 

exemption requested} 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

Purchased in Sep 2024 for $215k.

Michigan Daparimsnt of Thsasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL CORRECTED L400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is Issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This Is 

a model assessment noflca to be used by tha local assessor, 

FROM: CITY OF SOUTHFIELD 

26000 EVERGREEN RD 

PARCEL [DENTIFICATION 

SOUTHFIELD, Mi 48076 

PARCEL NUMBER: 

76-24-25-206-004 

PROPERTY ADDRESS: 

15977 ADDISON ST 

SOUTHFIELD, MI 48075 

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

PRINCIPAL RESIDENCE EXEMPTION 

BLUMENTHAL, JAMIE-LIFETIME 

% Exempt As "Homeowners Principal Residence” 

100.00% 

Ja ADDISON ST 

% Exempt As "Qualified Agricultural Property”: 

00% 

THFIELD MI 48075-6802 

% Exempt 

As “MBT Industrial Personals 

00% 

% Exempt As "MBT Commerclal Personal; 

00% 

Exempt As "Qualified Forest Property”: 

0 Yes 

X 

No 

Exempt 

As “Development Property": 

[Yes 

[X No 

LEGAL DESCRIPTION: 

T1N,R10E,SEC 25 27 SOUTHFIELD FARMS LOT 27 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will Increase/decrease your tax blil for the 2025 

OR 

AMOU 

CURRENT 

CHANGE FROM 

year by approximately: 

$216 

YEAR, Hone " 

Ean 

VE es 

aE 

1. TAXABLE VALUE: 

118,600 

122,276 

3,676 

2. ASSESSED VALUE: 

118,600 

127,050 

8,450 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

DRC 

i 

: 

: 

4. STATE EQUALIZED VALUE (SEV): 

118,600 

127,050 

8,450 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

JUSTIN E. PRYBYLSKI 

Phone: 

(248) 796-5230 

Email Address:

MTT Docket No. 24-002182 

Page 2 of 2 

at "Polter Law, 2600 W Big Beaver, Ste L100, Troy, MI 48084". 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

4.4 

Coy 

vg 

7 

Printed Name: Jennifer Coucke 

Date: July 15, 2025 

espondent’s authorized 

repreSentative; 

NOAA NT 

{ 

\ 

Printed Name: Stephen Polter 

Date: July 15, 2025

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

City Of Flint, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-002182 

Anna Maria Properties LLC, 

Respondent. 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

The Tribunal has reviewed the case file and the stipulation, filed on July 01, 2025, and 

finds that the parties have failed to provide the values, as established by Respondent's 

Board of Review, for all tax years at issue. Therefore, 

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED. 

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. ht ie 

Jgshua M. Wease, Tribunal Member 

Entered: July 11, 2025 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized

= 

US POSTAGE 

1 LB GROUND ADVA

ZONE 2 

Commercial 

1 

EA

d 

Run 

USPS GROUND 

2600 W BIG BEAVER RD 

TROY MI 48084-3309 

SHP 

MTT - SOM 

Po Box 30232 

fis 

Lansing MI 489

en rr

VII

9434 6508 9956

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