01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.58bd6681-40c6-4c0d-8fe3-e9430071f24b.pdf
Elise Marie Adams, Petitioner V Township Of Comins, Respondent · 26-000296-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 Elise M.I. Marie Last Name/Company Name Adams Mailing Address (No., Street, P.O. Box or Rural Route) 1578 N Abbe Rd City or Town Fairview State Michigan ZIP Code 48621 Telephone Number 989-390-9511 Fax Number E-mail Address mjhmama12@gmail.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? *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] 1578 N Abbe Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fairview Michigan 48621 Taxing Authority (City or Township) Township Of Comins (OSCODA) County Oscoda Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation), Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal We purchased our home last year 2 weeks prior to the disaster that was the ice storm of 2025. During that storm multiple trees fell on the property resulting in us having to replace the roof and cut down some trees. We received a letter stating our taxes would now be an additional $781 on top of the $610.37 we already pay. 2025 Taxable value was $25,809 the max is 50% of that more that can be added due to uncapping which would be an additional $12,904.50 however the statement we received shows the new value is $59,200 resulting in a change of $33,391 which is well over 100% difference and illegal. After reviewing my statement from the township I realized the square footage they have down for the house is incorrect. The basement is not 800 square feet its a small area for our furnace and well tank the rest is on a crawl. There are 2 covered porches that are not heated that are also included in the square footage which should not be along with a back room attached to the covered porch also not heated for storage. After taking this to the township meeting to appeal I was informed they would look into it and have someone come out to re measure. Instead I was sent a letter stating the appeal was denied citing more info was needed but they never even came out to measure my house nor did they call to tell what information they needed, ask me to contact them or ask for said information they needed. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 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: 003-014-047-00 Classification of Property: Personal 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: 59200 Current Taxable Value as established by the BOR: 59200 What do you believe is the fair market value (also known as True Cash Value)? 55000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 27500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 27500 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/ Elise Adams