Atallah.pdf

Pierre C Atallah, Petitioner V Township Of Oakland, Respondent · 25-003327-TT

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Page 1

RECEIVED

JUL 082025

STATE OF MICHIGAN

TAX TRIBUNAL

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY ArFAIRSCHIGAN AAS, |. 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.

submit this document, you may be held in default.

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

Section 1: Petitioner’s Contact Information

First Name

Mm.

Last Name/Company Name

Pierre

Atallah

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

4765 Freer Rd

City or Town

State

ZIP Code

Rochester

48306

Telephone Number

Ihallahan@hallahanlaw.com

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

Section 2: Petitioner’s Attorney/Autho rized Representative’s Contact Information

]

First Name

[2X

Last Name

Laura

Hallahan

Firm

Name

(if

any)

mre

™ Hallahan & Associates, P.C.

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

1750 S. Telegraph Rd. Suite 202

City or Town

State

ZIP Code

Bloomfield Hills

48302

Telephone Number 518 731 -3087

mtt@hallahanlaw.com

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 | [] ves*

[] No™

appealing?

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

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

4765 Freer Rd Rochester MI 48306

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

[If multiple, list first property's address]

Taxing Authority {City or Township}

“Oakland

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ali that apply) 

{l True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Onfy (calculation) 

[J Disabled Veterans Exemption 

[1 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 

The 2025 values imposed on Petitioner’ 

s property, and the taxes to be levied and 

collected thereon, are invalid and unfawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b)The assessed, state equalized and/or taxable values are at higher percentages of 

true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c)The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’ 

s property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[No 

if Yes, check which BOR you attended AND attach the BOR decision: [} March 

[J July 

[1 December 

if No, check the applicable reason(s): 

OJ 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) 

0 Appealing within 35 days of State Tax Commission Order 

[J Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

N-10-27-352-016 

Classification of Property: 

Real 

Personal 

(check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

1,596,660 

Current Taxable Value as established by the BOR: 

1,136,670 

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

1,500,000 

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

750,000 

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) 

0 

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? 

ifimproved 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?

[A ves

[1 No

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

O ves

A 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

$125.00

$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.

Si gnaidre *Required

owas i i

s Signature: La u ra M ]

H al a h a n

Page 5

** Notice of March Board of Review Change **

FROM

CHARTER TOWNSHIP OF OAKLAND

MICHEAL R. LOHMEIER, ASSESSOR

4393 COLLINS ROAD

ROCHESTER MI 48306-1670

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

PIPRRE c

PROPERTY IDENTIFICATION:

N -10-27-352-016

ROCHESTER MI 48308

SCHOOL DISTRICT: 63260

C O PY

PROPERTY ADDRESS:

4765 FREER RD

THIS PROPERTY IS CLASSIFIED AS:

401

Residential

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION:

100.00%

MICHIGAN BUSINESS EXEMPTION:

0.00%

PRIOR YEAR'S CLASSIFICATION fF DIFFERENT:

401

Residential

The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision:

PETITION NUMBER:

049

DATE:

03/18/2025

VALUE PRIOR MBOR | VALUE AFTER MBOR

CHANGE

1. ASSESSED VALUE

1,596,660

2. CAPPED VALUE

1,136,670

[4]

3. TAXABLE VALUE

1,136,670

4. TENTATIVE EQUALIZATION FACTOR:

1.000

5. STATE EQUALIZED VALUE:

1,596,660

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

WAS NOT

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 (click Small Claims Tab) and mailed to PO 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.

Page 6

HALLAHAN & ASSOCIATE

1750 S. Telegraph Road, Suit

Bloomfield Hills, MI 4830

Michigan Tax Tribunal

P.O. Box 30232 

Lansing, MI 48909 

tr

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