Mancia.pdf

Daniel A Mancia, Petitioner V City Of Birmingham, Respondent · 25-002685-TT

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RECEIVED 

JUN 

20 

q ye 

04 

2025 

Sy 

MICHIGAN Thx TRIBUNAL 1 OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 277(3), 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 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L. 

Last Name/Company Name 

Daniel 

A 

Mancia 

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

2454 Windemere Rd 

City or Town 

State 

ZIP Code 

Birmingham 

MI 

48009-7518 

Telephone Number 

Fax Number 

2489824575 

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

dan.mancial@gmail.com 

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

1 

0/2 Name 

M.I. 

Last Name 

N/A 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

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

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNGR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

{J Poverty Exemption 

[J Taxable Value Only (calcutation) 

[J Disabled Veterans Exemption 

I] Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 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 

Per the attached analysis of comparable property sales in 2024-25, the average sale 

price per square foot was $309. This indicates a fair market value of $348,860 and an 

assessed value of $174,430. My Notice of Assessment lists a 2025 assessed value of 

$210,180. As such, my proposed 2025 assessment should be reduced by $35,750. 

Section 6; Jurisdictional Issues 

Year(s} you are appealing: 

2025 

. 

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

No 

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

Oa July 

[} December 

if No, check the applicable reason(s): 

Not required to attend 

[| 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) 

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

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

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: 

08-20-30-406-010 

Classification of Property: 

Real 

Personal 

(check one) 

Od 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$210,180 

Current Taxable Value as established by the BOR: 

$166,670 

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

$348,860 

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

$174,430 

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

$148,242 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunai* 

Parcel Identification Number: 

08-20-30-406-010 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentat 

Utility 

(check one) 

% 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

0 

Agriculturaf 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devefopmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

N/A 

If improved property, for what use was the property designed? 

N/A

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 80% as of the date of the filing of this petition? 

ves 

[No 

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

0 Yes 

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 contentlon 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. 

#f 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 Tribunat petition must be filed. 

Signature *gequired 

, 

Petitioner 

reylAuth 

Representative’s Signature: 

1s” 

LAK 

7 

[i

** Notice of March Board of Review Change ** 

FROM 

CITY OF BIRMINGHAM 

MICHEAL R. LOHMEIER, ASSESSOR 

PO BOX 3001 

BIRMINGHAM MI 48012-3001 

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

MANCIA, DANIEL ANTHONY 

2454 WINDEMERE RD 

BIRMINGHAM MI 48009-7518 

PROPERTY IDENTIFICATION: 

08-20-30-406-010 

SCHOOL DISTRICT: 63010 

PROPERTY ADDRESS: 

2454 WINDEMERE RD 

THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 

100.00% 

MICHIGAN BUSINESS EXEMPTION: 

0.00% 

PRIOR YEAR'S CLASSIFICATION IF 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: 

120 

DATE: 

03/13/2025 

VALUE PRIOR MBOR | VALUE AFTER MBOR 

CHANGE 

1. ASSESSED VALUE 

210,180 

210,180 

0 

2. CAPPED VALUE 

166,670 

166,670 

0 

3. TAXABLE VALUE 

166,670 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

. 

5, STATE EQUALIZED VALUE: 

210,180 

"210,180 

8. 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, M1 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.

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