Jenkins.pdf

Katherine N Jenkins Petitioner V City Of Ann Arbor Respondent · 26-002437-TT

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GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAY 15 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 1. BROWN, DPA 

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 dogument, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

Firat Name 

[*XN 

Last Name/Company Nama 

Katherine 

N 

Jenkins 

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

2580 Gladstone Ave 

City or Town 

State 

ZIP Code 

ANN ARBOR 

Mi 

48104 

Telephone Number 7347579983 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

katiejenkins@protonmail.com 

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

First Name 

[TXN 

Last Name 

n/a 

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 all correspondence via email) 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguotis parcels. Lo 

How many parcels are you 

If 

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

appealing? 

Yas* 

No** 

*if No, you must file separate appeals for each parcel 

Proparty Address (No., Strest) 

2580 Gladstone Ave 

fr 

. 

City or Town 

IN 

FE 

: 

wi 

County 

ji 

J] 

State 

ZIP Code

Bara, 

BT 

Ty 

be 

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 

O Taxable Value Only (calculation) 

[Hi] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Please see letter attached 

Section 6: Jurisdictional Issues 

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

Yes 

No 

If Yes, check which BOR you attended: |] March 

[J July 

[_] December 

If No, please check the applicable reason(s): 

O Not required to attend 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

[7] Appealing within 35 days of State Tax Commission Order 

[Hl] Appealing within 36 days of receipt of Notice of Uncapping 

Other 

. 

if you checked “other” above, explain: 

| appealed the 2026 Board of Review Decision 

1 recieved in the mail via letter on March 12, 2026

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information *use the muttipte parce! form for additional, contiguous parcels. 

Parcel Number: 09-1 2.03-31 0-004 

Classification 

of Property: 

Real[] 

Personal & (check one) 

Agricultural] 

Commercial [J 

industriat[] 

Residential) 

 Timber-Cutover[] 

Developmental 

[J 

Utility 

[0 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 267,000 

265,274 

What do you belleva is the fair market value (also known as true cash value)? 

512,200 

What do you believe is the assessed value? (multiply true cash 

What do you beliava is the taxable value? (cannot exceed 

value by 8) 

256 100 

assessed value) 256 100 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the fillng of this petition for all tax years at 

issue? 

74) Yes 

O No 

Ifyou answered yas 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 least 50% as of the date of tha filing of this petition for all tax years at 

issue, ths filing fees is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value 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 total filing fee of $4,000.00 

1f your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fes is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $600,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if tha property is NOT residential property (sea MCL 205.762) and 

the State Equatized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and undar 

$250.00 

* Plus $25.00 for each additional 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 *requirea 

Jerre omiiemiemiiet 

SE Katherine Jenkins 7 a

Copy 

2026 BOARD OF REVIEW DECISION 

1 

mom 

734-794-6530 

March 27, 2026 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, MI 48107 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optionat.): 

09-12-03-310-004 

2580 GLADSTONE AV 

JENKINS BRADLEY & KATHERINE 

PRT OF SW 1/4 SEC 3, T3S, R6E, COM AT W 1/4 POST SEC 3, 

2580 GLADSTONE AV 

T38, R6E, ALSO BEING SW COR LOT 146, KIMBERLY 

Ann Arbor MI 48104 

HILLS, TH E 350.92 FT FOR POB, TH CONT E 105 FT, THS 01 

DEG 03 MIN 45 SEC W 69 FT, TH W 105 FT, TH N 0 DEG 03 

MIN 45 SEC E 69 FT TO POB ALSO LAND 38 FT IN DEPTH 

AND 69FT IN WIDTH TO REAR OF THE LOT 

THIS PROPERTY IS CLASSIFIED AS: - 401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review, 

The Board has completed the review of parcel number 

09-12-03-3 10-004 

and made the following determination based on the 

information provided. 

Board of Review Comments: 

No Change /Denied 

{2026 

ORIGINAL ASSESSED VALUE 

267,000 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

267,000 

1 

(If the above amounts are the same, no revisions have occurred) 

2026 ORIGINAL TAXABLE VALUE 

265,274 

] 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

265,274 

| 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Contact the Assessor's Office at the address listed above or call (734) 794-6530 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax 

Tribunal. The appeal deadline 

for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property 

is May 31. The appeal deadline for Residential Real Property is July 31. 

. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

517-335-9760 

www.nichigan.gov/taxtrib/

Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 

Re: Petition for Appeal of 2026 Property Assessment 

Petitioner: Katherine Jenkins 

Property Address: 2580 Gladstone Ave; Ann Arbor, MI 48104 

Parcel Number: 09-12-03-310-004 

Respondent: City of Ann Arbor Assessor’ s Office Tax Year: 2026 Assessed Value 

i in Dispute: 

Portion attributable to. "New Construction — Comp Deck" ($10,674 SEV increase) 

: 

PETITION FOR APPEAL 

Petitioner respectfully appeals the 2026 assessment of the above-referenced property pursuant to 

MCL 205.735a, following denial by the Ann Arbor Board of Review without, explanation, 

findings, or response to any argument presented. 

: 

. 

IL JURISDICTIONAL BASIS 

This appeal is timely filed following the March 2026 Board of Review denial. The Michigan Tax 

Tribunal has jurisdiction over residential property tax. disputes under MCL 205.731 and MCL 

205.7354. Petitioner seeks correction of the assessed value to reflect the true cash value of the 

property as of tax day, consistent. with MCL 21 1.27... 

; 

IL STATEMENT oF FACTS 

1. 

Petitioner received a 2026 Notice of Assessment ¢ on or about March 2, 2026, reflecting an 

increase attributed to "Market Adjustment, New Construction — Comp Deck, "witha 

stated value change of $10,674. 

- 

The value increase attributed to new construction i is not supported by the condition of the 

property as it existed on tax day (December 31, 2025; or the applicable assessment date 

under MCL 211.2). 

The improvement described as "New Construction — Comp Deck” is 

s a replacement deck, 

not an additive structure. The original deck remains physically attached to the home and 

had not been removed as of the assessment date. 

The replacement deck was materially incomplete at the time of the assessor's site visit 

and as of the assessment date. The structure consisted solely of base framing and decking

7. 

The classification "Comp Deck" as used in the assessment notice is ambiguous and may 

reflect an inaccurate characterization of both the materials and the completion status of 

the improvement. 

i 

III. LEGAL ARGUMENT 

A. The Assessment Violates the True Cash Value Standard Under MCL 211.27 

Michigan law requires that property be assessed at 

50% of its true cash value as of tax day. MCL 

211.27 defines true cash value as "the usual selling price at the place where the property to which 

the term is applied is atthe time of assessment." An incomplete, non-functional structure does 

not command the same market value as a finished improvement. Valuing a partially framed deck 

replacement as a completed composite deck structure overstates true cash value and violates the 

statutory standard. 

B. Incomplete Improvements Are Not Assessable as Finished Structures 

Under established Michigan assessment practice and the State Tax Commission's guidance, 

improvements must be assessed in their actual condition as of the assessment date. An unfinished 

structure, one lacking railings, stairs, and code-required safety elements, does not constitute a 

completed improvement. The assessor's apparent treatment of the incomplete framing as a 

finished "Comp Deck" i is factually and legally unsupportable. 

C. Replacement Construction Is Not Equivalent to New Addition 

The assessment notice categorizes this project as "New Construction," but the work is a 

replacement of an existing structure. The existing 173-square-foot deck remained in place at 

assessment, Any incremental value attributable to this project should be limited to the nét’ 

increase in improved area, approximately 123 square feet, not the full footprint of the 

replacement structure. 

D. The Board of Review Denial Was Procedurally Deficient 

The Board of Review issued a denial of "No Change/Denied” without findings of fact, without 

addressing any argument presented, and without explanation. While the MTT conducts ‘a de novo 

review, the complete absence of any Board findings is consistent with a perfunctory denial that 

did not constitute a substantive review of the protest. Petitioner preserves this procedural 

objection. 

: 

IV. RELIEF REQUESTED

2. 

In the alternative, limit any incremental valuation to the net increase in deck area 

(approximately 123 square feet) assessed at the condition existing on the assessment date 

(incomplete framing, no railings, no stairs); and 

3. 

Grant such other relief as the Tribunal deems appropriate. 

Please find original petition to the City of Ann Arbor Assessor's Office, a copy of my 2026 tax 

assessment, and a copy of the City of Ann Arbor Assessor’s Office denial letter enclosed. 

Respectfully submitted, 

Katherine Jenkins 

2580 Gladstone Ave, Ann Arbor, MI 48104 

katiejenkins@protonmail.com 

(734) 757-9983 

Parcel Number: 09-12-03-310-004

Co 

forge 

THIS IS NOT A TAX BILL 

lv, 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the authority of Public Act 206 of 1893, Sec. 241.24c and Sec.211.34c, as amended. 

Michigan Department of Treasury, 

L-4400 

FROM 

PARCEL IDENTIFICATION 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PARCEL NUMBER; 

09-12-03-310-004 

PO BOX 8647 

PROPERTY ADDRESS: 

ANN ARBOR, Mi 48107 

2580 GLADSTONE AV 

Ann Arbor, MI 48104 

SCHOOL DISTRICT CODE: 

81010 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: or 

EXEMPTIONS 

Hakka 

es AUTOS 45-DIGIT 48104 

T20 

PL 

#84 

% Exempt 

As "Homeowners Principat Residence”: 

100% 

JENKINS BRADLEY & KATHERINE 

% Exempt 

As "Qualified Agricultural Property”: 

0% 

2580 GLADSTONE AVE 

ANN ARBOR, 

MI 48104-6427 

% Exempt As "MBT Industrial Personal™ 

0% 

Iylillilg gti detains gpgentol jt jia)fl 

% Exempt 

As "MBT Commercial Personal”: 

0% 

Soop 

‘Disabled Veteran or Surviving 

CJ Yes 

= 

No 

Exempt As "Development Property™ 

0 Yes 

x 

No 

LEGAL DESCRIPTION: 

| 

PRT OF SW 1/4 SEC 3, T3S, R6E, COM AT W 1/4 POST SEC 3, T3S, R6E, ALSO BEING SW COR LOT 146, KIMBERLY HILLS, THE 

350.92 FT FOR POB, TH CONT E 105 FT, TH S 01 DEG 03 MIN 45 SEC W 69 FT, TH W 105 FT, TH N 01 DEG 03 MIN 45 SEC £68 

FT TO POB ALSO LAND 38 FT IN DEPTH AND 69FT IN WIDTH TO REAR OF THE LOT 

. TENTATIVE EQUALIZATION FACTOR: 

1.000 

. STATE EQUALIZED VALUE (SEV): 

254,600 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The Taxable Value entered in the "CHANGE FROM PRIOR YEAR TO 

CURRENT 

CURRENT YEAR" column does NOT indicate the change in your 

PRIOR AMOUNT | en 

aTiVE AMOUNT 

CHANGE FROM 

property taxes. Property taxes are calculated based on the 2026 

YEAR: 

YEAR: 

RR 

RTO 

TAXABLE VALUE (Line 1) 

2025 

2026 

: TAXABLE VALUE: 

254,600 

265,274 

10,674 

. ASSESSED VALUE: 

254,600 

267,000 

12,400 

267,000 

12,400 

- WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

[x] No 

Dh 

DlwWiN 

[= 

. Assessor Change Reason(s): 

Market Adjustment, New Construction 

COMP DECK 

The 2028 Inflation rate Multiplier is: 1,027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

JERRY MARKEY 

Telephone Number: 

734-794-8530 

Emali Address: 

ASSESSOR@A2GOV.ORG 

March Board of Review Appeal Information:

Con 

City of Ann Arbor Assessor's Office 

Attn: Board of Review 

301 E. Huron Street 

Ann Arbor, MI 48104 

March 12, 2026 

Re: Protest of 2026 Property Assessment — Deck Valuation 

Property Address: 2580 Gladstone Ave, Ann Arbor, MI 48104 

Parcel Number: 09-12-03-310-004 

Dear Members of the Board of Review, 

1 am writing to formally protest the 2026 assessment of my property listed above. 

| received my 

Notice of Assessment on March 2, 2026. The notice indicates an increase attributed to “Market 

Adjustment, New Construction — Comp Deck,” with a value change of $10,674. 

| understand that part of the adjustment may reflect general market changes. However, my protest 

concerns the portion attributed to new construction related to the deck. 

First, the original deck attached to the home remains in place and has not yet been removed. The 

assessor who visited the property would have observed that the original deck is still attached to the 

house. The new deck is being constructed to replace the existing one, but the replacement process 

is not yet complete. Because the original deck remains in place during construction, the property 

temporarily contains two decks. This temporary condition should not be treated as a permanent new 

improvement when determining the property's value. 

Second, the new deck was incomplete at the time of the assessor's visit and remains unfinished. At 

present, the structure consists only of the base framing and decking boards. Railings and stairs have 

not yet been installed. Construction began in the fall and must pause until spring due to winter 

weather and snow conditions. As a result, the deck does not yet represent a finished improvement. 

Third, the new deck should not be valued as an entirely new structure. The existing deck measures 

approximately 10.5 feet by 16.5 feet (approximately 173 square feet). The replacement deck 

measures approximately 18.5 feet by 16 feet (approximately 296 square feet). This represents a net 

increase of approximately 123 square feet rather than a full new deck addition. 

Fourth, the construction is being completed by the homeowners, and the project remains partially 

complete. The cost of materials purchased to date is approximately $3,000. The current condition of 

the deck reflects an incomplete improvement rather than a finished structure. 

Finally, the assessment notice references “Comp Deck.” If this classification indicates composite

Thank you for your time and consideration. 

Sincerely, 

Katherine Jenkins 

2580 Gladstone Ave, Ann Arbor, M1 48104 

(734) 757-9983 

09-12-03-310-004

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.! As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.2 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: April 23, 2026

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