01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.f7d43ecd-2395-4697-a665-aa7c2996947d.pdf
Sieglinde Espenshade, Petitioner V City Of Farmington Hills, Respondent · 25-002822-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. 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, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Sieglinde M.I. Last Name/Company Name Espenshade Mailing Address (No., Street, P.O. Box or Rural Route) 29976 Highmeadow Rd City or Town Farmington Rd State Michigan ZIP Code 48334 Telephone Number 810-338-2588 Fax Number E-mail Address espenshadesieglinde@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Sieglinde M.I. Last Name Espenshade Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 29976 Highmeadow Rd City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 810-338-2588 Fax Number E-mail Address espenshadesieglinde@gmail.com Section 3: 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 non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 29976 Highmeadow Rd.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Farmington Hills Michigan 48334 Taxing Authority (City or Township) City Of Farmington Hills (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The assessed and taxable values of my principal residence at 29976 Highmeadow are substantially higher than comparable properties in the area that sold within the relevant sales study period. I submitted multiple sales comparables to the March 2025 Board of Review, which showed that comparable homes sold for prices that would correspond to assessed values between approximately $126,000 and $147,000. Despite this, the Board of Review provided no evidence to justify the disparity. Michigan’s Constitution (Article 9, Section 3) and the State Tax Commission’s assessor guidelines both require uniformity and that assessments not exceed 50% of true cash value. I respectfully request that the Tribunal adjust the assessment downward in line with comparable sales to ensure compliance with uniformity and fair market valuation standards. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 22-23-11-204-022 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 200000 Current Taxable Value as established by the BOR: 179160 What do you believe is the fair market value (also known as True Cash Value)? 276345 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 138173 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Sieglinde Espenshade