scpetition_valuation.pdf
Gabriel Corfas Petitioner V City Of Ann Arbor Respondent · 26-002712-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Gabriel M.I. Last Name Corfas Mailing Address (No., Street, P.O. Box or Rural Route) 3001 Geddes Ave City or Town Ann Arbor State Michigan ZIP Code 48104 Telephone Number 6175045711 E-mail Address gcorfas@gmail.com 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 parcel N/A Property Address (No., Street) 3001 Geddes Ave City or Town Ann Arbor County Washtenaw State Michigan ZIP Code 48104 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 I am appealing the taxable value uncapping applied to my property following a quit claim deed recorded in 2025. I purchased this home in Ann Arbor, Michigan, in August 2014 as my primary residence and have continuously occupied it as my homestead since that time. Shortly after the purchase in 2014, I executed a quit claim deed to add my long‑term partner to the title so that we would jointly hold ownership of the property, but there was no sale and no change in use or occupancy. In 2025, after we separated, she executed a quit claim deed transferring her interest back to me. Again, there was no sale, no change in the property’s use, and no change in the underlying beneficial ownership or control beyond returning title to its original status in my name. It is my understanding that, under Michigan’s property tax law (Proposal A and MCL 211.27a), taxable value is “uncapped” in the year following a non‑exempt transfer of ownership, meaning a conveyance of title or beneficial interest whose value is substantially equal to the fee interest. The 2014 deed adding my partner and the 2025 deed removing her were both intra‑household quit claim transfers that did not involve an arm’s‑length sale, did not create a new beneficial owner, and did not change the property’s classification or use. I have remained the continuous, primary owner-occupant since 2014, and the property has always been used solely as my personal residence. I believe that, because there has been no true change in ownership in the sense contemplated by Michigan law, no new purchaser paying consideration and no transfer of beneficial use to a different party, the recent quit claim deed should be treated as an exempt or non‑uncapping transfer. I respectfully request that the Board restore the prior capped taxable value and remove the uncapping applied to 50% of the property’s taxable value for the 2025 tax year. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 09-09-27-402-014 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 805500 Current Taxable Value as established by the Board of Review: 805500 What do you believe is the fair market value?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 1400000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 700000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Gabriel Corfas Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes