Wight.pdf
Justin R Wight Petitioner V Township Of Orion Respondent · 26-001109-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED 5 : APR 15 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR 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 Justin R Wight Mailing Address (No., Street, P.O. Box or Rural Route} 3970 May Center Road City or Town State ZIP Code Lake Orion Mi 48360 Telephone Nember 548701 4201 Email Address (do not enter unless you want MTT to send all correspondence via email) irwight4 @gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name ML 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 If you are appealing more than one parcel, are they contiguous or adjoining? appealing? J vest [1 No **If No, you must file separate appeats for each parcel Property Address (No., Street} 3970 May Center Road
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) [] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The property was purchased in 2025 in an arms-length transaction for $577,000. This purchase represents the true cash value of the property. The 2026 assessment establishes a State Equalized Value (SEV) of $314,750, implying a market value of approximately $629,500, which exceeds the verified purchase price. A recent arms-length sale is the best indicator of market value. Based on the purchase price, the appropriate SEV should be approximately $288,500. Petitioner respectfully requests that the assessed and taxable values be adjusted accordingly. Supporting documentation including the Property Transfer Affidavit and Warranty Deed verifying the sale price is attached. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [I] No If Yes, check which BOR you attended: March [Hl] July [1] December If No, please check the applicable reason(s}: M Not required to attend [] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Od Appealing within 35 days of State Tax Commission Order 0 Appealing within 35 days of receipt of Notice of Uncapping Other Ifyou checked “other” above, explain:
Page 3
RECEIVED
BT,
Va
APR 15 2026
)
MICHIGAN TAX TRIBUNAL
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
MI.
Last Name/Company Name
Justin
R
Wight
Mailing Address (No., Street, P.O. Box or Rural Route)
3970 May Center Road
City or Town
State
ZIP Code
Lake Orion
Mi
48360
Telephone NumRer 5 48701 4201
Email Address (do not enter unless you want MTT to send all correspondence via email)
irwight4@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
i
First Name
Mi.
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
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
0 Yes*
[I] No**
**If No, you must file separate appeals for each parce!
Property Address (No., Street)
3970 May Center RoadPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) 0 Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The property was purchased in 2025 in an arms-length transaction for $577,000. This purchase represents the true cash value of the property. The 2026 assessment establishes a State Equalized Value (SEV) of $314,750, implying a market value of approximately $629,500, which exceeds the verified purchase price. A recent arms-length sale is the best indicator of market value. Based on the purchase price, the appropriate SEV should be approximately $288,500. Petitioner respectfully requests that the assessed and taxable values be adjusted accordingly. Supporting documentation including the Property Transfer Affidavit and Warranty Deed verifying the sale price is attached. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [1] No If Yes, check which BOR you attended: March [| July [| December if No, please check the applicable reason(s): Od Not required to attend 0 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 5 Appealing within 35 days of receipt of Notice of Uncapping Other if you checked “other” above, explain:
Page 5
STATE OF MICHIGAN
GRETGHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse tne multiple parcel form for additional, contiguous parcels.
Parcel Number: 0-09-25-381 -002
Classification of Property:
Real
Personal [1 (check one)
Agricultural [1
Commercial [J
Industrial [1
Residential i
Timber-Cutover [1
Developmental [1
Utility
[J (check one)
Assessed Value {also known as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review: 31 4,750
31 4,750
What do you believe is the fair market value {also known as true cash value)?
577,000
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .6)
288,500
assessed value) 288,500
Fee Information
Does the property have a Principal Residence Exemption of at feast 50% as of the date of the fiting of this petition for all tax years at
issue?
Yes
[| No
# 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 ieast 50% as of the date of the filing of this petition for ali tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxabie Value in dispute.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Vatue or Taxable Value in dispute will be used to determine your filing fee, plus $25.00
will be added for each additional parce! being appealed, not to exceed a totat 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
$260.00
* Plus $25.00 for each additionat 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 Repre:;
ative's Signal
D
<,
3/eoi
/
pd
tf
7Page 6
2026 MARCH BOARD OF REVIEW DECISION FROM ‘CHARTER TOWNSHIP OF ORION ASSESSING DEPARTMENT 2323 JOSLYN ROAD LAKE ORION MI 48360 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 0 -09-25-381-002 WIGHT, JUSTIN 3970 MAY CENTER RD CIARAMITARO, CECILY ; 3970 MAY CENTER RD T4N, RI0E, SEC 25 OAKLAND COUNTY CONDOMINIUM PLAN NO 814 SILVER BELL OAKS UNIT 197 L 13411 P 880 LAKE ORION MI 48360-2522 95 FR 376.005 THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of Parcel Number O -09-25-381-002 PETITION NO. M26 Board of Review Comments: NO CHANGE. LACK OF SUPPORTING EVIDENCE | 2026 ORIGINAL ASSESSED VALUE 314,750 2026 "BOARD OF REVIEW" ASSESSED VALUE 314,750 (If the above amounts are the same, no revisions have occurred 2026 ORIGINAL TAXABLE VALUE 314,750 2026 "BOARD OF REVIEW" TAXABLE VALUE 314,750 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 100.0000 If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. Michigan Tax Tribunal
Page 7
L-4260
Michigan Department of Treasury
2766 (Rev. 03-25)
Property Transfer Affidavit
This form Is Issued under authority of P.A. 415 of 1994, Filing is mandatary.
ecording a deed). The Affidavit
This form must be fled whenever real estate or some types of personal property are wansferred (even If you are not
township where the property is located within 45 days of the transfer. The
must be fled by the new ownel with the assessor for the dty or
Information on this fofm Is NOT CONFIDENTIAL,
1, Street Address of Property
2, County
3. Date of Transfer {or land contract signed}
3970 May Center Rd, Lake Orion, MI 48360
Oakland
2025-11-21
%,
Location of Real Estate (Check appropriate field and enter name In the space
E.
Purchase Price of Rea} Estate
Gy
© Township
(7 Village
$577,900.00
Township of Orion
6. Sellers (Transieror) Name
Eflazar Niangar and Ivory Fulgendio Niangar
.
Buyer's {Transferee) Name and Malling Address
7.
Property Identification Number (PIN). If you don't have a PIN, attach fegat description,
PIN, This number ranges from 10 to 25 digits. Tt usually Indudes hyphens and sometimes Includes
fetbers. It Is on the property tax bill and on the assessment notice.
63-0-09-25-381-002
Justin Wight and Ceclly Claramitaro /
3970 May Center Rd
Lake Orion, MI 48360
Number
5)
{Tra =
Leo) oe,
10-15 ae
avoid further
5
Burt are Tok limited to, deeds, land contracts,
transfers Involving trusts or wills, certain Tong-term leases and business Interest.
10. Type of Transfer. Transfers Include,
Deed
See page 2 for list
(3 land Contract
please
Other (spedfy)
11. Was property purchased from a fina
Institution?
12. Is the transfer between refated
7
13. Amount
of Down Payment
0 Yes
pio
o Yes
No
T4. If you financed the purchase, did you
pay market rate of interest?
15, Afnount Financed {Borrowed}
Yes
pfo
EXEMPTIONS
Tf you claim an exemption,
‘Certain types of transfers are exempt from uncapplng. If you Dalieve this bansier Is exempt, indicate below the type of exemption you are claiming.
your assessor may request more information to support your dalm.
|] “Transfer from orie spouse © the other spouse
|] Change in ownership solely to exclude or indude a spatise
I Transfer between cestain family members #(see page 2)
Seller Name:
Buyer Name:
Relationship of Buyer to Selfer:
I Transfer of that portion of
3 property subject to a life lease or life estate {untit the life lease or life estate expires)
rr Transfer between certain family members of that. portion of & property after the expiration of termination of a life estate or Ife tease retained by transferor **+{see page 2)
Selec Name;
Buyer Name:
Relationship of Buyer to Seller:
J Transfer to effecc the foreclosure of forstiture of real property
In] Transfer by redemption from a tax sale
i Transfer into a trust where the settior or the settloP’s spouse conveys property to the trust and is also the sole beneficary of the trust
Im Transfer resulting from a court order unless the order specifies 3 monetary payment
[7 Transfer eating or ending a joint tenancy If at leat oné person Is an original owner of the property (of hisrher spotise)
[Fi Transfer to establish or release a security interest (collateral)
[i transer of teal estate through normal public trading of stocks
im Transter between entities under common control of among members of on affiliated group
I Transfer resulting from transactions that qualify as @ tax-free reorganization
I. Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit hias been filed,
I~ Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed.
Im Transfer of land with qualified conservation easement {land only - not improvements)
i other, specify:
CERTIFICATION
Tcarkty Dit the Information above is trve and complete to the bast
of my knowledge.
to Tyr r—
Daytime Phone Numbel
Date
Noveraber 21st, 2025
E-mail AddressPage 8
WARRANTY DEED
{Platted/Condominium)
Drafted By:
Retum To:
Send Tax Bills To:
Effazar Nlangar and
Justin Wight and
Justin Wight and
Ivory Fulgencio Niangar
Ceclly Claramitaro
Cecily Claramitaro
4363 Sparrow St
3970 May Center Rd
3970 May Center Rd
Ann Arbor, MI 48103
Lake Orion, MI 48360
Lake Orion, MI 48360
Recording Fee: $30
Tax Parcel No.: 63-0-09-25-381-002
File Number: 255297
Know All Persons by These Presents: That Ellazar Niangar and Ivory Fulgendn Niangar, f/k/a Ivory Fulgendo, as tenants
by the entireties, whose address is 4363 Sparrow St, Ann Arbor, MI 48103
Convey(s) and Warrant{s) to Justin Wight and Cedly Glaramitaro, as joint tenants with right of survivorship
whose address is 3970 May Center Rd, Lake Orion, MI 48360
the following described premises situated in the City of Lake Orion , County of Oakland, State of Michigan, to wit:
Unit 197, Silver Bell Oaks, a condominium, according to the Master Deed recorded in Liber 13411, Page 880, Oakland
County records, and any amendments thereto, and designated as Oakland County Condominium Subdivision Plan No.
814, together with rights in-general common elements and limited common elements as set forth in the above described
Master Deed, as amended, and as described In Act 59 of the Public Acts of 1978, as amended.
More commonly known as: 3970 May Center Rd, Lake Orion, MI 48360
For the full consideration of:
Five Hundred Seventy-Seven Thousand Nine Hundred Dollars and Zero Cents
($577,900.00)
Subject To: Existing building and use restrictions, easements of record, and zoning ordinances, If any,
This Deed is being executed pursuant to the Power to Convey reserved in that certain Deed recorded APRIL 07, 2022, in
Liber 57657, Page 10.Page 9
Dated this November 21st, 2025 Seller(s): Hlazar Niangar J gill Ivory Fulgéfica Niangaf /k/a Ivory Fulgendo State of Michjgan The foregoing instrument was acknowledged before me this Caunty of LIS Lar A November 21st, 2025 by Ellazar Niangar and Ivory Fulgencio : Niangar f/i/a Ivory Fulgendio. EN p= AY © \ / ~ PAG LEGROW Lal Anse NOTARY PUBLIC - STATE OF MICHIGAN / Ew RE 4 p My Commision Expt OF GENESEE Notary Coultty/State C0 I J 1% J. / ] IA Cf gk Za 72 j ina In: - County Acting In: Adding n the County ao Ln 4 Commission Expires: Cir Yor 1/2847
Page 10
BILL
OF SALE
Know All Persons By These Presents: That Elfazar Niangar and Ivory Fulgendo Niangar herelnafter referred to as
"Seller(s)" whose address Is 4363 Sparrow St, Ann Arbor, MI 48103, and Justin Wight and Cedly Claramitaro
herelnafter referred to as "Purchaser(s)" whose address Is 3970 May Center Rd, Lake Orion, MI 48360 are Seiler(s)
and Purchaser(s), respectively, of the premises situated in Lake Orion, County of Oakland and State of Michigan, as
described in Tile Commitment No. 255297 and more commonly known as: 3970 May Center Rd, Lake Orion, MI
48360, hereinafter referred to as the Subject Property.
For the sum of One Dollar {$1.00} and other good and valuable considerations paid to sald Seller(s) by said
Purchaser(s), said Seller(s) has bargained and sold, and by these presents does grant and convey unto the sald
Purchaser(s) the following goods and chattels which are in the possession of sald Sefler(s) at the subject property.
All pre-printed items if any now in or on the premises, as listed on the purchase agreement dated November 2nd,
2025,
Induded Items: As written on the purchase agreement and or addendums.
Excluded Items: As written on the purchase agreement and or addendums.
The Seller(s) represent that the goods, as shown, are free and dear of all encumbrances and agree to defend any
claim that may arise by another party claiming an interest In these goods.
I/We accept the above as true and correct. Dated and acknowledged this November 21st, 2025
Sedler(s):
&
of Gtr
Ellazar Niangar/
Avo
Fulgenclo-Niangar
State of Mic
The foregoing instrument was acknowledged before me
County of CD
kl pp
af,
this November 21st, 2025 by Ellazar Niangar and Ivory
Fulgencic Niangar.
NG
PAGI LEGROW
]
7
4
NOTARY PUBLIC - STATE OF MICHIGAN
0.8, 7 SF Yi)
COUNTY
OF GENESEE
Notary Publi/
© Jy)
My Commission Expkes 7/28/2031
Notary
County/State:
ALE#,
She thocype
cing nthe County of 371-41
7
County acting to
¢
Ae sizger 1
Commission Expires:
—] yo Jo J? /
The Seller(s) being duly sworn, deposes and says that he is/she isjthey are the Seller(s) named within the Bill of
Sale, that he has/she has/they have acknowledged the facts and that the consideration of said instrument was
actual and adequate, and that the same was given In good faith for the purposes therein set forth and not-for the
purposes of security, or for defrauding creditors of the Seller(s) ar subsequent Purchaser(s).
Accepted as Shown Above:
Purchaser(s):Page 11
AR JAC LI Powered by Rocket €~ Search City, Addre Overview school, Agent, ZIP | Be Sale & tax history Property details 8, Street View <, Redesign @ SOLD ON NOV 21,2025 $577,900 sold Price 3970 May Center Rd, Lake Orion, Mi 48360 Is thisvour home? Neighborhood Climate Buy + Rent-~ occa A sn Rana HST Flap sia eing g
Page 12
= THE WIGHT FAMILY 39 ‘enter Road Lake Orion, MI 48360 Fo Bex 20732 QU 61 4dY Lansing ML 409 poKeeas RHIAN bo