26-001249.pdf

Elissa J Johnson Petitioner V City Of Roseville Respondent · 26-001249-TT

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STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Elissa J Johnson, 

Petitioner, 

Vv 

MTT Docket No. 26-001249 

Parcel No. 08-14-16-104-007 

City of Roseville, 

Respondent 

/ 

PROOF OF SERVICE 

1, Brook Openshaw an employee for the City of Roseville, hereby certify 

that on June 17, 2026 

| served a copy of the Property Tax Appeal Answer Form 

to the following party by first class mail addressed as follows: 

Petitioner: 

Elissa J Johnson 

18750 Rock 

Roseville, Ml 48066 

| declare that this proof of service has been examined by me and that the 

contents thereof are true to the best of my information, knowledge and belief. 

nuk. opine 

Brook Openshaw 

June 17, 2026

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF ROSEVILLE 

ASSESSORS OFFICE 

29777 GRATIOT AVE 

ROSEVILLE MI 48066 

NAME AND ADDRESS OF OWNER OR PERSON NAMED 

ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address and 

legal description optional.) 

08-14-16-104-007 

18750 ROCK 

JOHNSON, ELISSA J 

18750 ROCK 

ROSEVILLE MI 48066 

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: 

 (8-14-16-104-007 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

THE MARCH BOARD OF REVIEW DETERMINED THAT THE 2026 ASSESSMENT IS FAIR AND EQUITABLE 

[2026 ORIGINAL ASSESSED VALUE 

92,800 

] 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

92,800 

(If the above amounts are the same, no revisions have occured) 

[ 2026 ORIGINAL TAXABLE VALUE 

74,118 

| 

[ 2026 "BOARD OF REVIEW" TAXABLE VALUE 

74,118 

[ 2026 PRINCIPAL RESIDENCE EXEMPTION % 

100.0000 

If you disagree with the Board of Review's decision, further appeal may be made to the Michigan Tax Tribunal. 

Residential properties must be appealed by July 31,2026. Commercial, Industrial or Business/Utility Personal Property 

must be appealed by May 31, 2026. To appeal this decision you will need to timely file a petition with the Michigan Tax 

Tribunal. The petition must be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. 

Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. You can print the petition that applies to your 

appeal and mail the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or 

complete the form online and submit it electronically. 

In order to appeal your property classification you must send an appeal to the State Tax Commission at the address below: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

Parcel Number: 

08-14-16-104-007 

Jurisdiction: 

CITY OF ROSEVILLE 

County: MACOMB 

Printed on 

06/17/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of 

Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

FIVE STAR ASSET MANAGEMEN 

JOHNSON, ELISSA 

J 

136,000] 

03/11/2021 

[WD 

03-ARM'S LENGTH 

|28060/305 

DEED 

100.0 

LOWTHER, 

TODD 

& CYNTHIA 

( 

FIVE STAR ASSET MANAGEMEN 

64,436] 02/21/2021 

[SD 

| 13-GOVERNMENT 

[265417671 

DEED 

100.0 

LOWTHER, TODD 

G 

& CYNTHIA 

FIVE STAR ASSET MANAGEMEN 

| 

64,436] 02/21/2020 

|SD 

10-FORECLOSURE 

[265417671 

DEED 

0.0 

[ 

) 

84,000] 11/25/1996 [wD 

|03-ARM'S LENGTH 

DEED 

0.0 

Property Address 

[Class: 

RESIDENTIAL-IMPRO 

Zoning: 

Building Permit 

(s) 

Date 

Number 

Status 

18750 ROCK 

) 

i 

School: ROSEVILLE COMMUNITY SCHOOLS 

|[Res, Roof 

= 

1 01/27/2021 |PB210046 

© 

|FINALED 

oo 

Co 

~~ 

|P.R.E. 

100% 03/11/2021 

| 

oo 

1 

I 

— 

Owner's Name/Address 

MAP 

#: 

| 

T 

T 

T 

- 

JoRNoON 

RLISSA od 

2026 Est TCV 185,508 TCV/TEA: 172.25] 

To 

1 

oo 

ROSEVILLE 

MI 

48066 

X 

Improved 

[Vacant 

| Land Value Estimates for Land Table 00074.00074 

N OF MARTIN, 

E 

OF GRATIOT 

"Public 

So 

x Factors 

* 

I 

oo 

B 

B 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

— 

— 

—Tbirt Road 

: 

STANDARD LOT 

56.00 126.00 0.9557 0.9895 

415 

100 

21,977 

Tax Description 

|gravel Road 

56 Actual Front Feet, 

0.16 Total Acres 

Total Est. Land Value 

= 

21,977 

ROCK ESTATE SUB 

#3 LOT 122 

| 

a 

— 

LE 

X 

|Paved Road 

Work Description for Permit PB210046, 

Issued 01/27/2021: 

TEAR OFF AND RESHINGLE 

t 

GARAGE ROOF 

Sidewalk 

STIPULATIONS: 

X 

Water 

1) 

OPEN ROOF INSPECTION REQUIRED 

X 

[Sewer 

2) 

ALL CONSTRUCTION TO MEET THE 2015 MICHIGAN RESIDENTIAL CODE 

Electric 

3) 

VENTILATION REQUIREMENTS 

PER 2015 MICHIGAN RESIDENTIAL CODE SECTION R-806 

as 

Curb 

Street Lights 

Standard Utilities 

Underground Utils. 

| 

Topography 

of 

Site 

Comments/Influences 

Storm Sewer 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

|Pond 

|Waterfront 

|Ravine 

|Wetland 

— 

— 

I — 

EN 

— 

- 

. 

_— 

Flood Plain 

|Year 

Land 

Building| 

Assessed 

Board of| 

Tribunal/| 

Taxable 

Value| 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

12026 

| 

11,000] 

81,800 

92,800] 

92,8008 

71, 118C 

[FR 

Te 

2 Ae 

“08% 

[RJM 05/25/2021 VERIFIED 

S 2025 

10,200] 

78,900] 

89,100 

 89,100M| 

72,170C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009. RJM 05/25/2021 NEW CONSTR 

Licensed To: 

City 

of Roseville, 

County 

of 

RJM 10/23/2020 UPDATED 

PI 

| 

vie | 

| 

hs 

Macomb, 

Michigan 

2023 

9,100] 

67,000 

76,100 

69, 930C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Residential Building 

1 

of 

1 

Building Type 

X 

|Single Family 

Mobile Home 

Town 

Home 

Duplex 

|A-Frame 

— 

X |Wood 

Frame 

I 

Building Style: 

BRK RANCH BSMT 

(4) 

Interior 

" (3) 

Roof 

[Eavestrough 

Insulation 

0|Front Overhang 

0/Other Overhang 

(cont.) 

Drywall 

| 

|Paneled 

[Plaster 

Wood T&G 

X 

|Gas 

| 

|Trim 

& Decoration 

Yr Built |Remodele 

Parcel Number: 

(11) 

Heating/Cooling 

Elec. | 

Steam 

Gas | [oil | 

[Coal 

Forced Air w/o Ducts 

Forced Air w/ Ducts 

Forced Hot Water 

Electric Baseboard 

Elec. 

Ceil. 

Radiant 

Radiant 

(in-floor) 

Electric Wall Heat 

Space Heater 

Wood 

| 

08-14-16-104-007 

Printed on 

06/17/2026 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks 

| 

(17) 

Garage 

Appliance Allow. 

[Interior 

1 Story 

|Area|Type 

~~ 

|Year Built: 

Cook Top 

Interior 

2 

Story 

+ 

= 

—— 

Car Capacity: 

Dishwasher 

2nd/Same Stack 

| 

s0/cce 

(1 story) 

Class: 

C 

Garbage 

Disposal 

Two Sided 

| 

Exterior: 

Siding 

Bath Heater 

Exterior 

1 Story 

| 

Brick Ven.: 

0 

Vent 

Fan 

Exterior 

2 Story 

| 

| 

Stone Ven.: 

0 

Hot Tub 

|Prefab 

1 Story 

| 

Common Wall: 

Detache 

Unvented Hood 

Prefab 

2 

Story 

| 

| 

Foundation: 

18 

Inch 

Vented Hood 

Heat Circulator 

| 

Finished 

2: 

Intercom 

Raised Hearth 

| 

| 

|Auto. 

Doors: 

0 

Jacuzzi Tub 

Wood Stove 

| 

| 

Mech. 

Doors: 

0 

Jacuzzi repl.Tub 

\Direct-Vented Ga 

| 

|Area: 

280 

{Oven 

Class: 

C 

— 

| Good: 

0 

Microwave 

Effec. 

A 

| 

Storage Area: 

0 

Standard Range 

+ 

Ag 

te 

No Conc. 

Floor: 

0 

| 

Self Clean Range 

Floor Area: 

1,077 

~~ ~~ 

| 

= 

7 ~~ =] 

p— 

Total Base New 

: 

227,837 

E.C.F. 

Bsmnt Garage: 

Total 

Depr Cost: 

102,527 

X 

1.595 

— 

[Trash Compactor 

|central vacuum 

[Carport Area: 

Estimated T.C.V: 

163,531 

[TEx 

[Xx[ord 

| 

[Min 

\Wall/Floor Furnace 

1955 

|o 

I 11 

i 

__|X 

|Forced Heat 

& Cool 

Condition: Good 

Size 

of Closets 

| 

Heat 

Pump 

HN 

= 

- [sant] 

|No Heating/Cooling 

— 

eo 

[Central Air 

I 

Room isk 

1 

[Doors 

[Solid] XH. Cc. 

| 

Wood Furnace 

|Basement 

(5) Floors 

Nn 

Ts 

n 

— 

|1st Floor 

| 

— (12) Electric 

| 

|2nd Floor 

| Kitchen: 

0[Amps Service 

| 

Other: 

|__ 

3[Bedroams 

| thors 

No. /qual. “of Fixtures 

(1) 

1) Exterior | 

oo 

x [Ex. 

ord. 

| 

[Min | 

[Wood/shingle 

| 

(6) 

Ceilings 

No. of Elec. Outlets 

) 

|Aluminum/Vinyl 

EE 

. 

ER 

X 

|Brick 

[| 

| 

Many 

| X |Ave. 

| 

[Few 

| 

| 

| 

Bl hase | 

[ 

|| 

| 

(13) 

Plumbing 

| 

[ 

| 

Insulation 

| 

L 

| 

[average Fixture (s) 

| 

(2) 

Windows 

(7) 

Excavation 

| 

1 

|3 

Fixture Bath 

| 

|Many 

[ 

[Large | Basement: 

1077 

s.r. 

| 

1 

2 Fixture Bath 

x 

|Avg. 

|X 

|Avg. 

| 

Crawl: 

0 

S.F. 

Softener, 

Auto 

| 

Few 

| 

small 

| 

slab: 

0 

s.F. 

| 

ae Manual 

Foci sasn 

| Height to Joists: 

0.0 

| 

Solar Water Heat 

we 

| 

| 

No Plumbing 

pier Sash 

| 

(8) 

Basement 

| 

|Extra Toilet 

inyl 

Sas 

|Extra Sink 

Double Hung 

|Conc. 

Block 

|Separate Shower 

|Horiz. 

Slide 

| 

|Poured Conc. 

| 

Ceramic Tile Floor | 

Casement 

[ 

|Stone 

[ 

Ceramic Tile Wains | 

| 

Double Glass 

| 

|Treated Wood 

| 

[rezamte Tub Alcove 

| 

een gmt 

| 

creens 

asement 

Finis 

— 

{ 

[. 

= 

| TT 

1 

GON Water/Sewer 

| 

L VB 

meht SE 

| 

[Recreation 

SE 

1 Thublic Water 

| 

X 

[Gable 

| 

[emecel) 

[Living 

SE 

1 |public Sewer 

[" 

|nip 

| 

[Hamm 

[Reker Doors 

(B) 

|Water Well 

| 

|Flat 

| 

Shed 

|No_Floor 

SE 

| 

Gal 

= 

112" 

[Walkout Doors 

(a) 

1000 

Gal 

Septic 

| 

| 

“Chimney: 

Brick 

*** 

Information 

(10) 

Floor Support 

[ 

Joists: 

| 

Unsupported Len: 

Cntr.Sup: 

| 

|2000 

Gal 

Septic 

— 

Lump 

Sum Items: 

| 

herein deemed reliable 

but 

not guaranteed*** 

[Security System 

Roof: 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

BRK RANCH BSMT 

Cls 

C 

Blt 

1955 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

| Ground Area 

= 1077 SF 

Floor Area 

= 1077 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=45/100/100/100/45 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1 

Story 

Brick 

Basement 

1,077 

Total: 

204,736 

92,133 

Other Additions/Adjustments 

Plumbing 

2 

Fixture Bath 

1 

3,323 

1,495 

Porches 

CCP 

(1 story) 

50 

1,750 

787 

| 

Garages 

| Class: 

C Exterior: 

Siding Foundation: 

18 

Inch 

(Unfinished) 

| 

| 

Base Cost 

280 

14,778 

6,650 

Water/Sewer 

Public Water 

1 

1,625 

731 

Public Sewer 

1 

1,625 

231. 

Totals: 

227,837 

102,527 

Notes: 

ECF 

(N OF 

11 MILE, 

E 

OF GRATIOT, 

S 

OF 

12 MILE) 

1.595 

=> 

TCV: 

163,531 

|

Parcel 

Number: 

08-14-16-104-007, 

Residential 

Building 

1 

Printed 

on 

06/17/2026 

50 

130 om: 

NTT: 

240 

o 

158 

® 

Brk 

165 

[CAL 

\ 

M~ 

205 

70 

Sketch by Apex [V™ 

*** 

Information herein deemed reliable 

but 

not guaranteed***

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