scpetition_valuation.pdf
Ryan Breznau, Adrienne Breznau Petitioners V City Of Brighton Respondent · 26-002471-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Ryan & Adrienne M.I. Last Name Breznau Mailing Address (No., Street, P.O. Box or Rural Route) 595 Brighton Lake Rd City or Town Brighton State Michigan ZIP Code 48116-1878 Telephone Number 3035037308 E-mail Address adriennebreznau@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 595 Brighton Lake Rd City or Town Brighton County Livingston State Michigan ZIP Code 48116 Taxing Authority (City or Township) City Of Brighton (LIVINGSTON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The Petitioner contends that the City's current assessment severely overstates the property's True Cash Value (TCV) relative to objective, localized neighborhood market data. While the subject property was purchased in July 2025 for $790,000, subsequent comprehensive market analysis demonstrates that this transactional price represents an anomalous premium that significantly exceeded the actual market baseline for the immediate neighborhood. When adjusted uniformly to match the subject property's 2,785 above-grade square feet, 1.3-acre lot, 3-car garage, and pole barn, the local neighborhood market demonstrates an adjusted TCV range between $549,650 and $705,100. This establishes an objective, market-supported baseline average of $603,327. A side-by- side market adjustment analysis (attached) of three highly comparable local properties—accounting for objective differences in square footage, acreage, bathroom counts, basement finishes, and outbuilding storage capabilities—demonstrates that the local market cannot support either the City's implied valuation or the Petitioner's July 2025 purchase price. The true neighborhood market average is $239,873 lower than the $843,200 TCV implied by the Board of Review's current assessment, illustrating an undeniable downward variance in localized property values. The City’s current Assessed Value of $421,600 implies an inflated market value of $843,200, which completely divorces itself from objective neighborhood trends. Because the statutory mandate of the Tribunal is to establish the true market value of the property, the Petitioner respectfully requests that the Tribunal set the property's True Cash Value to the market-substantiated baseline of $603,327, reducing the Assessed Value to $301,663. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 4718-31-300-101 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 421600 Current Taxable Value as established by the Board of Review: 421600 What do you believe is the fair market value? 603327
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 301663 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 301663 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Ryan & Adrienne Breznau Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes