Agazzi.pdf
Steven A Agazzi Living Trust, Petitioner V Township Of Commerce, Respondent · 25-003560-TT
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RECEIVED
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AUG 08 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
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) 279, 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
First Name
M.i.
Last Name/Company Name
Steven
A.
Agazzi
Malling Address (No., Street, P.O. Box or Rural Route)
1507 Wandrei Ct.
City or Town
Commerce Township
MI
Telephone Number 81 0-560-5850
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
steven@agazzidevelopment.com
State
ZIP Code
48382-1890
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
(}
Ml
Last Name
First Name
N/A
Firm Name (if any)
Mailing Address (No., Street, P.0. 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
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [[] vest
[J] No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
One
( 1 )
**1f no, you must file separate appeals for each non-contiguous or non-adjoining parcet or you will be defaulted.
Property Address {No., Street, City, ST, ZIP)
[if multiple, list first property's address}
1507 Wandrei Ct., Commerce Township, M| 48382-1890Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
{8 True Cash and Taxable Value
{J Poverty Exemption
[J Taxable Value Only (calcutation)
[0 Disabled Veterans Exemption
O Uncapping of Taxable Value
O Eligible Manufacturing Personal Property (ESA)
[7] Exemption from Taxation {other than the denial of a
O Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
The assessed, state equalized and taxable values levied against the subject property are]
unlawful as the values on the rolls exceed fifty percent (50%) of the property's fair
market value.
Our home was acquired on September 4, 2024 at a price of $850,000, in addition to
$50,000 in non-realty items, furnishings, etc. The property was originally listed at
$1,200,000 on July 10, 2024. On July 25, 2024 the list price was reduced to $999,900.
We acquired the real property at a price of $850,000, which represents a discount to list
of 15.0%.
In addition, an original expectation of the purchase was in the $750,000 to
$800,000 range. However, the broker suggested going higher than market value, which
was a quality of life decision.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [i] Yes
[I] No
if Yes, check which BOR you attended AND attach the BOR decision: [] March
[J suy
[J December
If No, check the applicable reason(s):
O
Not required to attend
[} Assessment Change Notice was not received by Petitioner
[ Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
J Appealing within 35 days of State Tax Commission OrderPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information ruse the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
E -17-16-226-054
Classification of Property:
Real
Personal
(check one)
|
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$500,000
Current Taxable Value as established by the BOR:
$500,000
What do you believe is the fair market value (also known as True Cash Value)?
$800,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
$400,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$400,000
Section 8: Classification Information «only the mi bep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
N/A
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
{check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
If Improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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? [H} Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [4 no If you answered yes to either or both of the above 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 $126.00 $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. Signature Required A Petitioner or Attorney/Authorized Representative’s Signature: St . even A. Agazzi \' 1s!
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ooh po Teo THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under lhe authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment noice lo be used by the local assessor. FROM: CHARTER TOWNSHIP OF COMMERCE PARCEL IDENTIFICATION MICHEAL R. LOHMEIER, ASSESSOR PARCEL NUMBER: E -17-16-226-054 2009 TOWNSHIP DRIVE SCHOOL DISTRICT: WALLED LAKE CONS SCH DIST COMMERCE TOWNSHIP MI 48390 PROPERTY ADDRESS: 1507 WANDREI CT COMMERCE TOWNSHIP, MI 48382-1890 PRINCIPAL RESIDENCE EXEMPTION 9% Exempt As "Homeowners Principal Residence”: ~~ .00% | OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: AGAZZI, STEVEN A LIVING TRUST 1507 WANDREI CT % Exempt As "Qualified Agricultural Property": 00% COMMERCE TOWNSHIP MI 48382-1890 % Exempt As "MBT Industrial Personal": 00% % Exempt As "MBT Commercial Personal": .00% Exempt As "Qualified Forest Property": [ Yes No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: T2N, R8E, SEC 15 & 16 OAKLAND COUNTY CONDOMINIUM PLAN NO 776 CRYSTAL SHORES ESTATES UNIT 9 L 12816 P 057 8- 17-92 FR 015 & 016 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 407 Residential PRIOR YEAR'S CLASSIFICATION: 407 Residential The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT CHANGE FROM year by approximately: $16,708 YEAR: 2024 EAT AMOS COREE eRe 1. TAXABLE VALUE: 361,920 578,030 216,110 2. ASSESSED VALUE: 583,430 578,030 -5,400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 583,430 578,030 -5,400 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 6. Assessor Change Reason(s): Market Adjustment The 2025 Inflation Rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Oakland County Equalization (248)858-0776 or (248)858-0773 equal@oakgov.com March Board of Review Appeal Information: The Board of Review will meet at the Commerce Township Hall - 2009 Township Dr., on Tuesday, March 4th and Wednesday, March
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Michigan Department of Treasury 618 (Rev. 11-12) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) STEPHEN A. AGAZZI LIVING TRUST SAME Township or City County COMMERCE TOWNSHIP OAKLAND The undersigned protests the assessed value and/or the tentative taxab agricultural property exemption of the following described property: le value and/or the property classification and/or the qualified Property Identified (Parcel code required. Property address & legal description optional) 1507 WANDREI COURT 17-16-226-054 CRYSTAL SHORES ESTATES - UNIT 9 Protested Item [x] Assessed Value *] Tentative Taxable Value [] Classification [ Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value Tentative Taxable Value Year $578,030 $800,000 $578,030 2025 2, PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws, The Bo: classification has on that property's status as a homeowner's principal resi ard of Review shall not be influenced by the effect that a particular dence or qualified agricultural property.) Class aztion of property on this year's assessment rofl Classification should be (check one of the following): [1] Agricultural J Industrial [] Commercial [J Residential L] UJ Timber Cutover [7] Utility (Personal Property Only) Developmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption denied) Percent qualified agricultural exemption requested by owner (Enter 100 if fil exemption requested) 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption The assessed, state equalized and taxable values levied against the subject property are unlawful as the values on the rolls exceed fifty percent (50%) of the property's fair market value. See attached.
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Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must = [J Denied [] Assessed Value Changed From to] Record of vote - Board or three member committee of board Chairperson: [| Yes [ | No Reason for board action Member: [| Yes [ | No Member: [| Yes [| No Initials Initials Initials If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 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. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. ] Denied [| Tentative Taxable Value Changed From to Record of vote - Board or three member committee of board Chairperson: [ | Yes [| No Member: [ | Yes [_] No Member: [ | Yes [ | No Initials Initials Initials Reason for board action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 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. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [| Denied [| Classification Changed From to Record of vote - Board or three member committee of board Chairperson: [ | Yes [| No Reason for board action Member: [_] Yes [| No Member: [| Yes [ | No Initials Initials Initials If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. [] Exemption Request Denied [_] Exemption percent modified from % to % Record of vote - Board or three member committee of board Chairperson: [ | Yes [ | No Member: [ | Yes [ | No Member: [ | Yes [ | No
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ATTACHMENT TO PETITION TO BOARD OF REVIEW (L.-4035): Steven A. Agazzi Living Trust 1507 Wandrei Court, Commerce Township, Oakland County, Michigan 48382-1890 Parcel No. E -17-16-226-054 Unit 9, O.C.C.P. No. 776, Crystal Shores Estates, Section 15 & 16, T2N-ROSE The assessed, state equalized and taxable values levied against the subject property are unlawful as the values on the rolls exceed fifty percent (50%) of the property’s fair market value. Our home was acquired on September 4, 2024 at a price of $850,000, in addition to $50,000 in non-realty items, furnishings, etc. The property was originally listed at $1,200,000 on July 10, 2024. On July 25, 2024 the list price was reduced to $999,900. We acquired the real property at a price of $850,000, which represents a discount to list of 15.0%. In addition, an original expectation of the purchase was in the $750,000 to $800,000 range. However, the broker suggested going higher than market value, which was a quality of life decision. Included below and detailed in the attachment is a summary of all residential property sales within one-quarter mile of the subject: FN. SALE Disc. ADA ADDRESS LAKE SFGLA BSMT. BR BA RMS PRCE DATE DOM UST PRCE 4080 Long Leaf Bass Lake Access 960 700 3 20 7 $252,500 08/08/24 7 3.1% $782,000 1440 Knob Hill CommercelakeAccess 1,482 675 4 20 10 $340,000 10/22/24 26 -55% $755,000 1510 Commerce Shores CommercelakeAccess 2,168 2,150 4 35 9 $672,500 03/28/24 4 3.5% $803,000 1602 Wandrel Ct. CommercelakeAccess 3,040 1,154 4 35 14 3675000 06/04/24 © -3.6% $800,000 [3945 N. Vanstone Dr. CommercelakeAccess 2,050 1,540 3 40 12 $715000 09/19/24 57 -2.1% $780,000 1507 Wendrei Ct, Commerce Lake Canal 3,825 2400 § 35 13 $850,000 00/04/24 50 -15.0% $800,000 Based on the above information, we respectfully ask that our total True Cash Value (TCV) for the property be reduced to $800,000, with Assessed Value (AV) and Taxable Value (TV) for the property be reduced to $400,000. Sincerely, amr Steven A. Agazzi 810-560-5850
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** Notice of March Board of Review Change ** FROM CHARTER TOWNSHIP OF COMMERCE MICHEAL R. LOHMEIER, ASSESSOR 2009 TOWNSHIP DRIVE COMMERCE TOWNSHIP MI 48350 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: AGAZZI, STEVEN A LIVING TRUST 1507 WANDREI CT COMMERCE TOWNSHIP MI 48382-1890 PROPERTY IDENTIFICATION: E -17-18-226-064 SCHOOL DISTRICT: 63280 PROPERTY ADDRESS: 1607 WANDREI CT THIS PROPERTY IS CLASSIFIED AS: 407 Residential PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 0.00% MICHIGAN BUSINESS EXEMPTION: 0.00% PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 407 Residential The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision: PETITION NUMBER: 175 DATE: 03/19/2025 VALUE PRIOR MBOR | VALUE AFTER MBOR CHANGE 1. ASSESSED VALUE 578,030 500,000 -78,030 2. CAPPED VALUE 373,130 373,130 0 3, TAXABLE VALUE 578,030 500,000 -78,030 4. TENTATIVE EQUALIZATION FACTOR: 1.000 Se BE 5. STATE EQUALIZED VALUE: 578,030 500,000 | 78,030 6. There WAS/WAS NOT a transfer of ownership on this property in 2024, WAS The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%, plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your Taxes are Levied on the Taxable Amount. Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at www.rmichigan.gov/taxtrib (click Small Claims Tab) and mailed to PQ Box 30232, Lansing, Mi 48909 by May 31st for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal Property. The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and Personal Property is July 31st. Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review Change Notice.
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CERTIFIED MAIL" i} Steven Agazzi TIT TE Retail 42900 W 10 Mile Rd. Novi, MI 48375 | | = yniren saves POSTAL SERVICE 9589 0710 5270 0921 9182 1l 1?Y RDC 99 TURN RECE REQUESTED Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 USA TST Wd SZ0C INC 62 08H IN XI ICULIW J 48909 U.S. POSTAGE PAID FCM LETTER LIVONIA, MI 48152 JUL 29, 2025 $10.77 $2324H505276-04