Amended Petition 26-002544.pdf
Yuyang Song Petitioner V City Of Ann Arbor Respondent · 26-002544-TT
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•• PROTECTED 関係者外秘 MICHIGAN TAX TRIBUNAL APPEAL PACKAGE Property: 592 Concord Pines Dr, Ann Arbor, MI 48105 Petitioner: Yuyang Song Requested SEV: $450,000
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•• PROTECTED 関係者外秘 1. Cover Letter Dear Officer: My name is Yuyang Song. I am the owner of the home at 592 concord pines dr, Ann Arbor, Mi, 48105. I bought the house in 2024 per a pressure sale from a real agent for the new construction house in Ann Arbor. Since it is a new house, it was not much clear for me for the house is so close to highway 23, actually less than 300ft as shown in Fig.1 and Fig.2. NO BODY TOLD ME THIS INFOR WHEN THEY SELL THE HOUSE TO ME. Fig1. Distance measurement
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•• PROTECTED 関係者外秘 Fig.2 Highway behind the house The property has been assessed at a State Equalized Value (SEV) of $481,900, implying a true cash value of $963,800, which exceeds the property's actual market value as of tax day. A recent comparable sale within the same subdivision, 580 Concord Pines Dr, sold for $998,762. However, that comparable property is superior to the subject property in several significant respects. The subject property has an unfinished basement as Fig.3 shows, lacks premium lot characteristics, has fewer builder upgrades, and is adversely affected by highway proximity, all of which reduce its market value relative to the comparable sale. I respectfully request review of the assessment of my residential property located at 592 Concord Pines Dr, Ann Arbor, Michigan. The current SEV is $481,900. Based on comparable sales and market adjustments for highway proximity, unfinished basement, non-premium lot characteristics, and fewer builder upgrades, I request a reduction of SEV to $450,000. 2. Reasons for Appeal The assessment exceeds the property's actual market value. A comparable sale at 580 Concord Pines Dr sold for approximately $998,762. However, that property is superior due to basement finish, lot characteristics, upgrades, and location. 3. Comparable Sales Adjustment Grid Item Adjustment Amount Sale Price - 580 Concord Pines Dr $998,762 Unfinished Basement - $30,000 No Premium Lot - $20,000 Fewer Builder Upgrades - $25,000 Highway Proximity - $20,000 Adjusted Market Value $903,762 Indicated SEV $451,881
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•• PROTECTED 関係者外秘 4. Exhibit Index Exhibit A – Notice of Assessment Exhibit B – Comparable Sale: 580 Concord Pines Dr Please see pdf Exhibit C – Photos of Unfinished Basement Exhibit D – Map Showing Highway Distance
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•• PROTECTED 関係者外秘 Unit House Horizontal Map Distance (Pixels) Rough Estimated Distance (Feet) Unit 592 455 px 238ft Unit 580 625 px 390ft
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•• PROTECTED 関係者外秘 Steps away from highway Exhibit E – Noise Measurement Evidence This is the noise measurement results for my house, the recorded time is Friday afternoon, not peak traffic time. Such noise makes our backyard basically a junk yard, we can not have any social event in backyard. Because of such noise level, we never have any party in our house. Another huge factor of from this noise level is the reselling value of the house, we were trying to sell this house in last two years, but we can not get any offer. Per conversation from the selling agent, they told me that there is no offer for this house at all. Most of the potential buyer just did not want to step in the house, even there is open house event. Some of them parked their car outside the curb and notice this noise, then turned around home. This is a huge issue for us…
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•• PROTECTED 関係者外秘
ee PROTECTED B{&& 41M
Price history
Date
Event
9/4/2025
Listing removed
BK
|
Report
7/18/2025
Price change
oe
(IR Realco
20251011472 Report
6/27/2025
Listed for sale
CK
|
202
472 Report
6/25/2025
Listing removed
e:
Rea
Report
5/9/2025
Listed for rent
Report
4/26/2025
Listed for sale
CK
|
Report
1/8/2025
Listing removed
COR
Report
7/4/2024
Listing removed
Price
$999,999
$999,999 -2.3%
$1,024,000 -0.5%
$6,500
$6,500
$1,029,000 +2.9%
$1,000,000Page 8
•• PROTECTED 関係者外秘 Exhibit F – Photos Showing Dust / Air Quality Impacts This is the duct collected from the opening windows; we normally don’t open windows because the noise level is too high. but if we keep the window open for half day, it will show something like this.
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•• PROTECTED 関係者外秘 Exhibit G – Builder Upgrade Information We don’t have any upgrade in our unit, such as no deck buildup, nor finished basement, while in the unit 580, please see this information online. https://bsaonline.com/SiteSearch/PropertyDetails?SearchType=1&uid=283&SearchText=5 80+concord+pines&PageIndex=1&ReferenceKey=09-09-25-200- 146&ReferenceType=0&SearchCategory=Address&SortBy=Address&SearchOrigin=0&Sear chFocus=All+Records&RecordKeyDisplayString=09-09-25-200-146&RecordKey=09-09-25- 200-146&RecordKeyType=0 Other details of the builder upgrading information can be seen here: This is the original condition for 580
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•• PROTECTED 関係者外秘 Here is the original condition in 592
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•• PROTECTED 関係者外秘 The pdf files are in the attachement. 5. Declaration I declare that the information and supporting materials submitted with this appeal are true and correct to the best of my knowledge and belief. Signature: _____Yuyang Song_________________ Date: _________07/03/2026______________________
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•• PROTECTED 関係者外秘 PETITIONER’S EXPLANATION REGARDING LATE RESPONSE Michigan Tax Tribunal — Small Claims Division Yuyang Song, Petitioner v. City of Ann Arbor, Respondent MTT Docket No. 26-002544 Property: 592 Concord Pines Dr, Ann Arbor, MI 48105 Tax Year: 2026 To the Michigan Tax Tribunal: I respectfully ask the Tribunal to consider this explanation in support of my request to set aside the Order of Default entered on September 22, 2026. During the relevant period, I experienced sickness following travel. My illness affected my ability to attend to correspondence and complete the required filing steps promptly. As a result, I did not timely correct the petition form or provide the March 2026 Board of Review decision identified in the Order of Default. I understand that the Tribunal required the correct Small Claims valuation petition and a copy of the notice giving rise to the appeal. I am taking steps to correct these omissions by submitting the appropriate official petition and the March 2026 Board of Review decision, together with my motion asking that the default be set aside. I apologize for the delay and any inconvenience. The delay was not intended to disregard the Tribunal’s order. I respectfully request that the Tribunal accept my corrected filing and allow the appeal to proceed on its merits. I can provide supporting documentation regarding my illness or travel, if available and requested. I understand that the Tribunal will determine whether the explanation and corrective steps are sufficient under its rules. Respectfully submitted, Yuyang Song Signature: __________________________________ Date: __Oct-9-2026_______________________________
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Board of Review Comments: March 27, 2026 734-794-6530 BOARD OF REVIEW DECISION ANN ARBOR, MI 48107 PO BOX 8647 ASSESSOR'S OFFICE CITY OF ANN ARBOR State Tax Commission Classification Appeals P.O.Box 30471 Lansing MI 48909 Property Classification appeals ONLY may be appealed to the State Tax Commission: Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 517-335-9760 www.michigan.gov/taxtrib/ If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31. Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 2026 100.0000 2026 458,658 "BOARD OF REVIEW" TAXABLE VALUE 458,658 2026 ORIGINAL TAXABLE VALUE (If the above amounts are the same, no revisions have occurred) "BOARD OF REVIEW" ASSESSED VALUE 2026 481,900 481,900 2026 ORIGINAL ASSESSED VALUE 09-09-25-200-149 Thank you for attending the March Board of Review. The Board has completed the review of parcel number and made the following determination based on the information provided. 401 (RESIDENTIAL-IMPROVED) THIS PROPERTY IS CLASSIFIED AS: ANN ARBOR MI 48105 592 CONCORD PINES DR SONG YUYANG & CHEN QIANQIAN UNIT 35 CONCORD PINES OF ANN ARBOR SPLIT/COMBINED ON 03/10/2023 FROM 09-09-25-200-111, 09- 09-26-400-008; 592 CONCORD PINES DR 09-09-25-200-149 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: FROM 2026 VALUE DETERMINED ACCURATE
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Yuyang Song 592 concord pines dr Ann Arbor Mi 48105 592 concord pined dr Ann Arbor washtenaw Mi 48105 City of Ann Arbor 3135105021 jjyywhen@yahoo.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (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 Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: The property tax assessed by city of Ann Arbor for my Unit is far higher than others for the questionable new construction area--where the local resident once protest with the toll brother before the construction begin. I have my petition letter attached for the case. 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ $481900 $900000 Yuyang song 09-09-25-200-149 $481900 $450,000 $450,000
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner’s attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: How many parcels are you appealing: List the number of parcels being appealed. Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels are being appealed and they are not adjoining, you must file a separate petition for each non-adjoining parcel. Property Address: Provide the address of the property being appealed. Include Street address, City or Town, County, State, and Zip Code. Taxing Authority: Provide the name of the city OR township (not both) where the property being appealed is located. Section 4: Issues Being Appealed: Check all issues being appealed.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment at a BOR. If Yes, check which BOR you attended: If Petitioner protested the assessment at a BOR, check which month the BOR was held. If No, check the applicable reasons: If Petitioner did not protest the assessment at a BOR, indicate why Petitioner did not attend by checking the applicable reason(s). Year(s) under appeal: Identify the tax year(s) Petitioner is appealing. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. Parcel Number: List the parcel number of the property being appealed. Classification of Property: Check the classification of the property being appealed. Assessed Value established by the BOR: Provide the assessed value (also known as state equalized value) established by the BOR for the tax year under appeal. NOTE: this information can be found on the assessment notice and/or the BOR decision. Taxable Value established by the BOR: Provide taxable value established by the BOR for the tax year under appeal. NOTE: this information can be found on the assessment notice and/or the BOR decision. What do you believe is the fair market value: Identify what Petitioner believes the fair market value (also known as true cash value) is for the tax year under appeal. What do you believe is the assessed value: Identify what Petitioner believes the assessed and state equalized value is for the tax year under appeal. Property is assessed at 50% of its true cash value, so multiply Petitioner’s contention of fair market value by .5 to calculate Petitioner’s contention of assessed and state equalized value. What do you believe is the taxable value: Identify what Petitioner believes the taxable value is for the tax year under appeal. Taxable value is the lesser of the property’s assessed/state equalized value or its “capped” value. *If a parcel is being appealed for multiple years, provide the requested valuation information for each year. Use a separate sheet of paper, if necessary.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Fee Information: Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue: Check the appropriate box to indicate whether the property being appealed has a principal residence exemption of 50% or more for all tax years at issue on the date the petition is or will be filed. If the property has a principal residence exemption of 50% or more on the date the petition is filed for all tax years at issue, no filing fee is required. If the property does not have a Principal Residence Exemption of at least 50% on the date the petition is filed for all tax years at issue, use the included chart to determine the required filing fee. Add $25.00 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000.00. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in dispute for the base fee. Make the check payable to the State of Michigan. NOTE: The State Equalized Value in dispute is the difference between the State Equalized Value established by the BOR for the tax year under appeal and Petitioner’s contention of State Equalized Value, and the Taxable Value in dispute is the difference between the Taxable Value established by the BOR for the tax year under appeal and Petitioner’s contention of Taxable Value. If filing multiple petitions, please note that a separate payment (i.e., check, money order, or other draft payment) must be made for each individual petition. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. If an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition unless the property is classified as (1) commercial, industrial, or developmental real, or (2) commercial, industrial, or utility personal, and a personal property statement was timely filed with the local unit of government. You must submit the original, completed, signed petition form to the Tribunal. You should also keep a copy for yourself.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.