Appeal of AA Board of Review Decision - parcel#09-09-21-211-011.pdf
Stephen Blocki Petitioner V City Of Ann Arbor Respondent · 26-000803-TT
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1 To: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 www.michigan.gov/taxtrib/ Regarding: Appeal of 2026 Ann Arbor Board of Review Decision Property: 715 John A Woods Dr, Ann Arbor, MI 48105 Parcel: #09-09-21-211-011 May 8, 2026 I. Summary of Issue This appeal concerns the relationship between Assessed Value and Taxable Value following a Board of Review adjustment for new construction. For the 2026 tax year, both Assessed Value and Taxable Value increased due to a residential addition to the property. I appealed the initial assessment, arguing that the value attributed to the addition was overstated. The Ann Arbor Board of Review agreed and reduced the Assessed Value increase to $38,790. However, the Taxable Value was not adjusted accordingly and continues to reflect an increase of $65,412, which corresponds to the original (higher) assessed value prior to appeal. The Assessed Value adjustment approved by the Board of Review has already resolved the underlying valuation dispute; this appeal concerns only the corresponding Taxable Value calculation. II. Basis for Appeal Under Michigan’s property tax system (Proposal A), Taxable Value is calculated as: Prior Year Taxable Value • “Allowable capped increase” • “Value of additions” Under MCL 211.27a, Taxable Value is generally limited to the prior year Taxable Value, adjusted for inflation, plus the value of additions and losses. In this case: ➢ No transfer of ownership occurred ➢ No uncapping event took place ➢ The Economic Condition Factor (ECF) remained unchanged Accordingly, because no uncapping event or ECF adjustment occurred, the disputed portion of the Taxable Value increase is attributable solely to the treatment of the addition.
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2 Because the Board of Review reduced the Assessed Value attributable to the addition to $38,790, the addition component used in calculating Taxable Value should likewise reflect that corrected amount, subject only to the standard capped increase applied to the prior year Taxable Value. The current Taxable Value appears to continue reflecting the original, unadjusted addition value despite the Board of Review’s revised determination. III. Requested Relief I respectfully request that the Taxable Value be recalculated to reflect the corrected value of the addition as determined by the Board of Review. Specifically, I request that the Taxable Value be recalculated using the corrected addition value of $38,790, together with the applicable capped increase permitted under MCL 211.27a. Based on the applicable capped inflation adjustment to the 2025 Taxable Value, together with the corrected addition value of $38,790, the resulting Taxable Value is approximately $268,890. IV. Conclusion The Board of Review has already determined the appropriate value attributable to the addition. The remaining issue is ensuring that the Taxable Value calculation properly reflects that determination. Thank you for your time and consideration. Respectfully, Stephen W. Blocki, Homeowner
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3 Exhibit A: Assessment and Taxable Value Comparison Property: 715 John A Woods Dr, Ann Arbor, MI 48105 Parcel: #09-09-21-211-011 Key Observations: ➢ The Board of Review reduced the Assessed Value increase from $65,100 to $38,790. ➢ The Taxable Value increase was not adjusted and remains at $65,412. ➢ Since no transfer of ownership or ECF change occurred, the Taxable Value calculation attributable to the addition should reflect the corrected Assessed Value determination approved by the Board of Review. ➢ The requested Taxable Value reflects: o Prior Taxable Value o Plus capped inflation o Plus corrected addition value ($38,790) 2025 <-------------------- 2026 --------------------> Orignal Board of Corrected Category Prior Yr Assessment Review Decision (Requested) Assessed Value $278,200 $343,300 $316,990 $316,990 Assessed Value Increase $65,100 $38,790 $38,790 Taxable Value $230,100 $295,512 $295,512 $268,890 Taxable Value Increase attributable to Addition $65,412 $65,412 $38,790