Willis Jr.pdf

John C Willis, Jr., Petitioner V Township Of Lyon, Respondent · 25-003424-TT

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RECEIVED 

JUL 2 4 2025 

MICHIGAN TAX 

1 

STATE OF MICHIGAN 

© 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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.d. 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 

John 

C. 

Willis, Jr. 

Mailing Address (No., Street, P.O. Box or Rural Route) 

30080 Turtle Creek Circle 

City or Town 

State 

ZIP Code 

New Hudson 

MI 

48165 

‘Telephone Number 31 3-6 1 0-6858 

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

J_willis@hotmail.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 

Emall Address (do not enter unless you want MTT to send ali correspondence via email) 

Section 3: Subject Property Information 

How many 

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

parcelsare you | [7] vest 

[] No** 

appealing? 

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

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parce! or you will be defaulted. 

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

[If multiple, lst first property’s address] 

30090 Turtle Creek Circle, New Hudson, Mi 48165

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkal that apply) 

[@ True Cash and Taxable Value 

[J Poverty Exemption 

[J 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 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

See: Attachment to Section 5: Reason for this iv 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[Hi] No 

If Yes, check which BOR you attended AND attach the BOR decision: [A march 

[J duly 

[J pecember 

If No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

K-21-06-477-019 

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: 

$303,460 

Current Taxable Value as established by the BOR: 

$303,460 

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

$560,000 

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

$280,000 

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

$280,000 

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) 

a 

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} 

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 

DIRECTOR 

LANSING 

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? 

wi] Yes 

O No 

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

3 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 flling 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 $500,000.00 

$200.00 

$0ver $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. 

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Petitioner 

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Attachment to Section 5: Reason for this Appeal 

Parcel ID: K-21-06-477-019 

Property Address: 30090 Turtle Creek Circle 

July 20, 2025 

Earlier this year, 

| received a Notice of Assessment, Taxable Valuation, and Property 

Classification, Form L-4400. 

On Form L-4400, the “Current Tentative Amount — Year 2025” related to Taxable Value, 

Assessed Value and SEV for 30090 Turtle Creek Circle (Parcel ID: K-21-06-477-019) was 

proposed at $303,460. 

a) 

Charter Township of Lyon’s proposal would indicate a "Usual Selling Price" or "True 

Cash Value" of the property that would be equal 

to $606,920. 

b) 

AT 

ISSUE: 

| purchased this home on 10/15/24 for $560,000, after it was on the 

market for 

5 months (3 months with pricing under $600,000, where it still did not sell). 

Therefore, it cannot possibly have a True Cash Value of $606,920, as the Charter Township 

of Lyon has asserted. 

c) 

Since this home sold ONLY when the pricing decreased to $560,000, 

| believe the 

price that 

| paid to be the VERY best indication of “Market Value” / "True Cash Value” as 

defined in Oakland County's own documents: 2025 Guide to Property Taxes & Proposal 

A 

- 

Oakland County Michigan, and expect to be taxed on this valuation, not an inflated value 

that puts this home's value at over $600,000, 8% higher than its actual sales price/market 

value/True Cash Value. Also, please note: this home does not meet criteria as a distressed 

sale, uninformed buyer, insufficient marketing time, or related parties. 

e) 

Infact, the neighborhood does not support the Charter Township of Lyon’s valuation. A 

comparative market valuation study was performed using comprehensive sales data on 4 

homes (of which consists the complete data set during the relevant time period as defined

in the proposed valuation, and that 

| could expect an adjustment. However, 

| was surprised 

to receive the ** Notice of March Board of Review Change ** showing no change to the 

originat valuation proposal. See attached. 

g) 

Upon discussing these details with Nick Tacoma, Assessor for Lyon Township, 

| was 

told that 50% of properties are over assessed, and 50% are under assessed, and that my 

property just happens to be in the over-assessed category. 

I was told that 

| just need to 

accept this. However, 

| cannot agree with the valuation of my property due to my recent 

lived experience through the sales process, and 

| cannot agree with an answer that lam 

duly acknowledged as over assessed, but need to simply accept this and move on. 

h) 

limplore the Michigan Tax Tribunal to review my specific situation, and my proposal 

below. 

Proposal to the Michigan Tax Tribunal: 

| respectfully request the Michigan Tax Tribunal to adjust the 2025 tax-relevant valuations of 

my home to reflect the actual market price from the October, 2025 sale, and use that sales 

price as the primary basis for valuation: 

* 

True Cash Value (TCV): $560,000 

+ 

Assessed Value / SEV: $280,000 

+ 

Taxable Value: $280,000 

This reflects the fair market value of the property as of the assessment date and aligns with 

both statutory definitions and local precedents. 

I thank you for your consideration. 

John Willis

** Notice of March Board of Review Change ** 

FROM 

CHARTER TOWNSHIP OF LYON 

MICHEAL R. LOHMEIER, ASSESSOR 

58000 GRAND RIVER AVENUE 

NEW HUDSON MI 48165 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

WIL 

prt 

BETH 

PROPERTY IDENTIFICATION: 

> 

K -21-06-477-019 

30090 TURTLE CREEK CIR 

NEW HUDSON MI 48165 

SCHOOL DISTRICT: 63240 

PROPERTY ADDRESS: 

30090 TURTLE CREEK CIR 

THIS PROPERTY iS CLASSIFIED AS: 

407 

Residential 

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 

100.00% 

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: 

018 

DATE: 

(3/12/2025 

VALUE PRIOR MBOR | VALUE AFTER MBOR 

CHANGE 

1. ASSESSED VALUE 

303,460 

303,460 

0 

2. CAPPED VALUE 

259,890 

259,890 

0 

3. TAXABLE VALUE 

303,46 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

5. STATE EQUALIZED VALUE: 

| 

303,460 

6. There WAS/WAS NOT a transfer of ownership on this property in 2024. 

WAS 

303,460 

0 

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.michigan.gov/taxtrib (ciick Small Ciaims Tab} and mailed to PO Box 30232, Lansing, MI 48809 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

From Redfin.com 

Sale and price history for 30090 Turtle Creek Cir 

erate 

SE 

didi 

Oct, 2024 

Sold 

$560,000 

JS Aug 23, 2024 

Price Change 

$589,900 

Pg Jul12, 2024 

Price Change 

$599,999 

Jun 25, 2024 

Price Change 

$625,000 

May 3, 2024 

Original List Price 

$649,900

Address 

Photo 

30030 Turtle Creek Circle 

30015 Turtle Creek Ct. 

30016 Turtle Creek Circle 

30034 Turtle Creek Circle 

Listing Price 

$649,900.00 

$427,990.00 

$577,995.00 

$603,390.00 

salePrice 

$560,000.00 

$568,375.00 

$578,315.00 

30090 Turtle Creek Circle Comparative Sales Data for tl 

Sold Date 

10/15/2024 

12/28/2022 

12/28/2022 

riod of 

April 1, 2022 to March 31, 2024 

Days on Market 

Square Footage 

153 

210 

255 

Price per Sq. Ft. 

$22021 

$216.19 

$238.46 

$238.09 

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