Mason.pdf

Katherine A Mason, Petitioner V Township Of Lenox, Respondent · 25-003726-TT

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RECEIVED 

SEP 25 2005 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORYHFERGEY 

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 

irst Name 

- 

M.L 

Last Name/Company Name 

Aarne ine 

A 

Mason 

"Be Address (No., * £.0. Box or Rural Route) 

58 549 

iginia 

Cire je 

State 

ZIP Code 

Rew Haver. 

Mr | gods 

pe Number 

sio- 4p") 

E-mail Address (do not enter uniess you want MTT to send all correspondence via e-mail) 

erinedmason & Aol. 

¢ som 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Malling 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 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you | [7] ves 

[ig No** 

appealing? 

*If yes, use a multiple parce! form for information regarding any contiguous parcels. 

*f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address {No., Street, City, ST, ZIP) 

[if multiple, list first property’s address] 

58654 

Vie, nie 

Cire le

STATE OF MICHIGAN 

GOVERNOR 

DIRECTO! 

LANSING 

Section 4: Issues Being Appealed (check 

al that apply) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

R 

HF True Cash and Taxable Value 

[J Poverty Exemption 

MF Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ger 4 eors 

of 

hing 

nN 

a 

hoyne 

Hoch 

Ir 

Wwerildech 

Havel 

Ho 0blis 

TH 

Henne 

ot 

my dar 

40 have a 

Hove 

lowe 14 

Do 4 

an admushahic ermor 

tT 

have 

been Sond (nto 

Francie | 

harelship. 

Lo Herm © 

Explonch on 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

AAS 

- A024 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

NX No 

If Yes, check which BOR you attended AND attach the BOR decision: [| March 

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

O 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) 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Ao = Pb = 33 ~ J - 130 

A033 + 2024 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentjal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

See 

allcted | 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

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: 

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) 

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?

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? 

Yes 

(m} No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[7 Yes 

& 

ro 

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 

$125.00 

$100,000.01 to $500,600.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property Is 

NOT residential property (see MCL 206.762) 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 

Pelitionefjor 

Ato) 

thorized Rept 

tive’s Signature: 

Isl

Explanation for Appeal 

After 4 years of living in a home that 

| dreamed of having, that 

| worked hard to obtain, the 

American dream of becoming a homeowner, has become my worst nightmare. Due to an 

oversight, and administrative error by Lenox Township of not turning in my paperwork for 

proper assessment of my property and not noticing it until 4 years later has sent me into 

financial hardship and a state of depression. 

| have done everything to secure my home. 

| 

have my taxes rolled into my mortgage (Escrow) so that 

| wouldn’t have to worry about 

delinquent taxes and possible foreclosure on my home due to owing back taxes. 

Iwas handed a $8723.74 bill that 

| am not financially able to pay, and being told that if 

| 

don’t pay this bill by November 3, 2025 there will be additional penalties, and if not paid off 

within 2 years the foreclosure process will start. 

This is unfair 

| did everything 

| was supposed to do after closing on my home. [immediately 

after closing took all my paperwork to Lenox Township and placed the handling of my 

paperwork into their hands. Now all they can tell me is oh well we apologize we had a 

change in employees and the paperwork got mishandled and we did not catch it until 4 

years later and so you’re now going to have to suffer because of our error. 

They have taken no accountability for their error. Me the innocent taxpayer have to be 

penalized due to their error. 

| can even understand having to pay the 

bill, but 

| just don’t think that 

| should be left 

holding the full responsibility of their error and then be told it has to be paid immediately 

and if required to pay the bill be given at least 2-3 years to pay without penalty. 

This is a debt that would have been spread out over 2 years without the added expense of 

my current tax obligations and other housing increases, not to mention my everyday living 

expenses currently that 

| have. They have placed a 60-day obligation to pay and a two year 

commitment that they won’t foreclose on my home if its paid by the 2 year deadline. 

| can’t 

even sell my home if its not paid due to a lien. 

This is all due to someone else’s doing not any negligence of my own. How is this fair? Asa 

hard-working Taxpayer that did all the right things yet still have a delinquent tax bill and a 

possibility of foreclosure if not paid. This has sent me into financial hardship, and no one 

seems to care. Please help. I've tried talking to them. How can they get off that easy

This increase is not due to property value increase this is due to them not sending their 

assessors out to properly assess the property in the first place. And this went on for 4 years 

and this is the hope they gave me....they are only going back 2 years. 

‘So for 4 years somebody never did their job and 

1 have to pay and they walk away Scott free. 

Here’s the explanation given to be for the bill. 

In 2021 they had a change in employees They are the ones that look at the houses. 

However due to the changeover they missed my home. 

They said they were taxing vacant land they. (How can you tax vacant land you have to tax 

the owner of that land 

| can’t own land in the subdivision) 

Then she said on June 28, 2021 they were waiting for permits and didn’t get one and didn’t 

put 2 and 2 together failure on their end. 

| quote she said failure on their end. Then she 

blatantly said they dropped the ball. 

Now how is this fair? 

| really believe Lenox Township should be held fully accountable for 

this not me. 

| am willing and ready to pay whatever taxes for 2025 going forward. As we know there will 

be an increase in my mortgage payment because my 2025 escrow account will be in the 

negative and I’m okay with that. 

It’s the $8723.74 that’s sending me spiraling out of control. 

| did not attend the meeting because 

| didn’t know 

| had to. My taxes are included in my 

mortgage payment so whatever increase | figured that my mortgage company would handle 

it. 

1 was not aware they were assessing 

for back taxes due to an administrative error as they 

labeled it. 

Thank you, 

Katherine Mason

STATE OF MICHIGAN 

MICHIGAN STATE TAX COMMISSION 

OFFICIAL ORDER 

Docket Number: 

 154-2025-0079 

Issued August 20 2025 

© 

A 

\ 

The State Tax Commission, at a meeting held on August 19, 2025, approved a request pursuant to 

L 

MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to 

h 

the values indicated. 

th 

Property Owner: 

7 {Q 

Parcel Code: 

 26-06-33-227-130 

MASON, KATHERINE 

N 

n 

Classification; 

REAL 

58659 VIRGINIA CR 

County: 

MACOMB 

NEW HAVEN Mi 48048 

o 

: 

Assessment 

TWP. OF LENOX 

2 

£9 

Unit: 

Assessing Officer / Equalization Dire 

A 

School District: NEW HAVEN COMMUNITY SCHOOL RS IE ht. LUCIAN 

Village: 

Village of NEW HAVEN 

LENOX, Mi 48050 

i 

YEAR 

ORIGINAL 

REQUESTED 

APPROVED 

NET INCREASE OR 

VALUATION 

VALUATION 

VALUATION ~~ NET (DECREASE) 

ASSESSED VALUE 

2025 

$26,700 

$164,700 

$164,700 

$138,000 

2024 

$25,900 

$170,800 

$170,800 

$144,900 

2023 

$23,800 

$142,600 

$142,600 

$118,800 

TAXABLE VALUE 

2025 

$23,188 

$131,855 

$131,855 

$108,667 

2024 

$22,491 

$127,890 

$127,890 

$105,399 

2023 

$21,420 

$121,800 

$121,800 

$100,380 

The assessor is directed to enter on the assessment roll the net increase/decrease in assessed value and/or 

taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax 

roll in his/her possession is directed to enter corrections on the affected tax rolls and to spread the appropriate 

millage rates for each year corrected. 

If this order results in additional taxes being owed, the officer having the tax roll in his/her possession shall, not 

later than 20 days after receiving this order, submit a corrected tax bill, itemized by taxing jurisdiction, to the 

owner of the property. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. 

If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made 

by the county treasurer as provided by MCL 211.154 (6). 

A person to whom property is assessed may appeal the State Tax Commission's determination within 35 days 

of the date of issuance to the Michigan Tax Tribunal. More information on how to file an appeal with the 

Michigan Tax Tribunal can be found at www.michigan.gov/taxirib or by calling the Michigan Tax Tribunal at 

(517) 335-9760. 

Local taxing authorities may appeal the State Tax Commission's determination within 21 days of the date of

Sec. 154. (1) If the state tax commission determines that property subject to the collection of taxes under this act, including 

property subject to taxation under 1974 PA 198, MCL 207.551 to 207.572, 1805 PA 282, MCL 207.1 to 207.21, 1953 PA 189, 

MCL 211.181 to 211.182, and the commercial redevelopment act, 1978 PA 255, MCL 207.651 to 207.668, has been incorrectly 

reported or omitted for any previous year, but not to exceed the current assessment year and 2 years immediately preceding the 

date the incorrect reporting or omission was discovered and disclosed to the state tax commission, the state tax commission shall 

place the corrected assessment value for the appropriate years on the appropriate assessment roll. The state tax commission 

shall issue an order certifying to the treasurer of the local tax collecting unit if the local tax collecting unit has possession of a tax 

roll for a year for which an assessment change is made or the county treasurer if the county has possession of a tax roll for a 

year for which an assessment change is made the amount of taxes due as computed by the correct annual rate of taxation for 

each year except the current year. Taxes computed under this section shall not be spread against the property for a period 

before the last change of ownership of the property. 

(2) If an assessment change made under this section results in increased property taxes, the additional taxes shall be collected 

by the treasurer of the local tax collecting unit if the focal tax collecting unit has possession of a tax roll for a year for which an 

assessment change is made or by the county treasurer if the county has possession of a tax roi for a year for which an 

assessment change is made. Not tater than 20 days after receiving the order certifying the amount of taxes due under subsection 

(1), the treasurer of the focal fax collecting unit if the local tax collecting unit has possession of a tax rolt for a year for which an 

assessment change is made or the county treasurer if the county has possession of a tax roll for a year for which an assessment 

change is made shall submit a corrected tax bill, itemized by taxing jurisdiction, to each person identified in the order and to the 

owner of the property on which the additional faxes are assessed, if different than a person named in the order, by first-class 

mail, address correction requested. Except for real property subject to taxation under 1874 PA 198, MCL 207.551 to 207.572, 

1905 PA 282, MCL 207.1 to 207.21, 1953 PA 189, MCL 211.181 to 211.182, and the commercial redevelopment act, 1978 PA 

255, MCL 207.651 to 207.668, and for real property only, if the additional taxes remain unpaid on the March 

1 in the year 

immediately succeeding the year in which the state tax commission issued the order certifying the additional taxes under 

subsection (1), the real property on which the additional taxes are due shall be returned as delinquent to the county treasurer. 

Real property returned for delinquent taxes under this section, and upon which taxes, interest, penalties, and fees remain unpaid 

after the property is returned as delinquent to the county treasurer, is subject to forfeiture, foreclosure, and sale for the 

enforcement and collection of the delinquent taxes as provided in sections 78 to 79a. 

(3) Except as otherwise provided in subsection (4), a corrected tax bill based on an assessment roll corrected for incorrectly 

reported or omitted personal property that is issued after the effective date of the amendatory act that added this subsection shall 

include penalty and interest at the rate of 1.25% per month or fraction of a month from the date the taxes originally could have 

been paid without interest or penalty. If the tax bill has not been paid within 60 days after the corrected tax bill is issued, interest 

shall again begin to accrue at the rate of 1.25% per month or fraction of a month. 

(4) )f a person requests that an increased assessment due to incorrectly reported or omitted personal property be added to the 

assessment roll under this section before March 1, 2004 with respect to statements filed or required to be filed under section 19 

for taxes levied before January 1, 2004, and the corrected tax bill issued under this subsection is paid within 30 days after the 

corrected tax bill is issued, that person is not liable for any penaity or inferest on that portion of the additional tax attributable to 

the increased assessment resulting from that request. However, a person who pays a corrected tax bill issued under this 

subsection more than 30 days after the corrected tax bill is issued is liable for the penalties and interest imposed under 

subsection (3). 

(5) Except as otherwise provided in this section, the treasurer of the local tax collecting unit or the county treasurer shall disburse 

the payments of interest received to this state and to a city, township, village, school district, county, and authority, in the same 

proportion as required for the disbursement of taxes collected under this act. The amount to be disbursed to a local school 

district, except for that amount of interest attributable to mills levied under section 1211(2) or 1211¢ of the revised school code, 

1976 PA 451, MCL 380.1211 and 380.1211¢, and mills that are not included as mills levied for school operating purposes under 

section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, shall be paid {o the state treasury and credited to the 

state school aid fund established by section 11 of article IX of the state constitution of 1963. For an intermediate school district 

receiving state aid under section 56, 62, or 81 of the state school aid act of 1979, 1979 PA 94, MCL 388.1656, 388.1662, and 

388.1681, of the interest that would otherwise be disbursed io or retained by the intermediate school district, all or a portion, to be 

determined on the basis of the tax rates being utilized fo compute the amount of the state school aid, shall be paid instead to the 

state treasury and credited to the state school aid fund established by section 11 of article IX of the state constitution of 1963. 

(B) If an assessment change made under this section results in a decreased tax liability, a refund of excess tax payments shall be 

made by the county treasurer and shall include interest at the rate of 1% per month or fraction of a month for taxes levied before 

January 1, 1997 and interest at the rate provided under section 37 of the tax tribunal act, 1973 PA 186, MCL 205.737, for taxes 

levied after December 31, 1996, from the date of the payment of the tax to the date of the payment of the refund. The county 

treasurer shall charge a refund of excess tax payments under this subsection to the various taxing jurisdictions in the same

g 

MACOMB COUNTY DELINQUENT TAX NOTICE 

ORE SOUTH MAIN 2ND FLOOR 

MT CLEMENS MI 

48043 

(586) 

469-5150 

(586) 

307-8290 

Fax 

www .macombtreasurer.com 

PROPERTY INFORMATION 

Property Number: 

26-06-33-227~130 

School 

Dist: 

NEW HAVEN 

Property Address: 

58659 VIRGINIZA 

CIR 

NEW 

HAVEN 

LEGAL DESCRIPTION: 

PEMBROOKE; 

MCCP 

NO 

911; 

UNIT 

130 

DATE: 

09/04/25 

DELINQUENT TAXES DUE 

TOTAL DUE 

TOTAL DUE 

TOTAL DUE 

IF PAID BY 

IF PAID 

BY 

IF PAID 

BY 

TAX YEAR 

BASE TAX 

11/02/25 

11/30/25 

12/31/25 

2024 

4,468.85 

4,468.85 

5,152.62 

5,197.31 

2023 

4,254.89 

4,254.89 

5,402.26 

5,444.81 

TOTAL 

8,723.74 

8,723.74 

10,554.88 

10,642.12 

OTHER 

FEES MAY 

BE APPLIED 

PER 

PA206 

OF 

1893, 

AS AMENDED 

THE REDEMPTION 

PERIOD 

FOR 2022 

and/or 

PRIOR YEAR 

TAXES 

EXPIRES MARCH 

31, 

2025. 

ALL INTEREST 

IN 

THE 

PROPERTY WILL 

BE 

LOST 

IF 

THE 

PROPERTY 

IS 

NOT 

REDEEMED UNLESS 

YOU 

HAVE 

A PAYMENT AGREEMENT 

SIGNED 

BY THE TREASURER EXTENDING 

THE REDEMPTION 

DATE. 

PLEASE 

CALL 

IF YOU 

NEED 

A PAYMENT 

PLAN. 

BEGINNING JANUARY 

1, 

2025: 

FOR PROPERTY FORFEITED MARCH 

1, 

2024 

(2022 

& 

PRIOR 

YEARS 

THAT 

DID 

NOT 

GO 

TO 

TAX 

SALE) 

ORLY 

CERTIFIED CHECK, 

CASHIERS 

CHECK, 

MONEY ORDER 

OR CASH 

WILL 

BE 

ACCEPTED 

FOR PAYMENT 

OF THESE 

YEARS. 

BEGINNING FEBRUARY 

1, 

2025: 

FOR PROPERTY 

TO 

BE 

FORFEITED 

MARCH 

1, 

2025 

(2023 

& 

PRIOR YEARS 

NOT 

FORFEITED MARCH 

1, 

2024) 

ONLY CERTIFIED CHECK, 

CASHIERS 

CHECK, 

MONEY ORDER 

OR 

CASH 

WILL 

BE ACCEPTED FOR PAYMENT 

OF THESE 

YEARS. 

Please detach along dotted line. 

Keep 

the 

top portion 

for your records. 

PLEASE RETURN THIS PORTION WITH YOUR PAYMENT. 

THANK YOU. 

Pay 

this 

tax 

to: 

LAWRENCE ROCCA 

TREASURER 

ONE SOUTH MAIN 2ND FLOOR 

MT CLEMENS 

MI 

48043 

Make 

check payable 

to: 

MACOMB COUNTY TREASURER 

Delinguent 

Tax 

for 

Property Number: 

26-06-33-227-130 

Due 

if paid by 

11/02/25 

8,723.74 

Due 

if paid by 

11/30/25 

10,554.88

9) 

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2 

$ 

NC 

oy 

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50g, 

£ tp 4 M

Katherine Mason 

58659 Virginia Circle 

17 SEP 2025 

PM 16 L 

New Haven, MI 48048 

METROPLEX MI 480 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing MI, 48909

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