01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.b087eb26-fd77-43af-9f04-df9d5e5791d3.pdf

David Brandt, Petitioner V Township Of Deerfield, Respondent · 25-002985-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

David

M.I.

Last Name/Company Name

Brandt

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

48756 MARBERRY DR

City or Town

Macomb

State

Michigan

ZIP Code

48044

Telephone Number

586-419-1190

Fax Number

E-mail Address

d.brandt9@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? No

 *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]

433 Lakeshore Dr.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

 Columbiaville

Michigan

48421

Taxing Authority (City or Township)

Township Of Deerfield (LAPEER)

County 

Lapeer

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

 My property consists of two parcels, one with the home and a second across the street with my garage. I am disputing the value of only the parcel with the home. 

In 2015-2016 we completed a major renovation and addition. The as-complete appraised value was $215,000 (for both parcels). In 2016 Deerfield township 

reassessed the disputed property, resulting in the combined Assessed Values increasing to $104,800 (implying a TCV of $209,600) combined Taxable Values 

increasing to $93,446. 

 In 2024 the Township uncapped the property and adjusted to a combined Assessed Value of $239,400 and combined Taxable Value of $178,229. I did not notice 

this change in time to dispute the new assessment. When I inquired with the Township they indicated the adjustment was to make up for the completion of 

construction that they forgot to adjust in 2017. Had the property been Assessed at the as complete appraised value inn 2017, the combined taxable value given 

annual increase limits would have been $136,359 for 2025. The non-disputed parcel has a 2025 Taxable Value of $7,611. The disputed lot should have a 2025 

Taxable Value of $128,748. The local Board of Review determined the 2025 Taxable Value of $176,146 was correct and that the True Cash Value should be 

adjusted to $250,000, implying a market value of $500,000 for the home without the second parcel with the garage.

 My home is 1,876 square feet with two bedrooms and 2.5 bathrooms. It has 53' of lake frontage. The two most recent similar properties to sell on this lake sold 

for $425,000 (426 Peninsula Dr. 3 bed, 2 bath, 2,041 SF 114' of lake frontage and a 25X30 extra garage on a second lot) and $430,000 (285 Indian Tr. 3 bed, 3 bath, 

2,030 SF, 40' of lake frontage). These were arms length sales with the houses on the market for 266 and 358 days, respectively. 

 I am asking that the as-complete appraised value be utilized for a starting point with the 2017 Taxable Value. Annual adjustments from that point forward would 

result in a 2025 Taxable Value of $128,748. Further, I asking that $400,000 be utilized as the 2025 True Cash Value for this parcel given current market values and 

the additional TCV associated with the non-disputed parcel.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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: 44-006-400-150-00

Classification of Property:

Real

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

250000

Current Taxable Value as established by the BOR:

176146

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

400000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

200000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

128748

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?

No

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.

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/ David C Brandt

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