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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.414fccdd-aa8a-4bb6-abbb-ca396199d6ef.pdf

Ryan Whalen, Petitioner V Township Of Commerce, Respondent · 25-002885-TT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Ryan

M.I.

Last Name/Company Name

Whalen

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

2328 Ventura Dr.

City or Town

Wolverine Lake

State

Michigan

ZIP Code

48390

Telephone Number

248-499-0410

Fax Number

E-mail Address

ahem.excuse.me@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2328 Ventura Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Wolverine Lake

Michigan

48390

Taxing Authority (City or Township)

Township Of Commerce (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I appealed my property tax assessment with the March Board of Review in Charter Township of Commerce. While they adjusted the Assessed Value from $406,410 

to $375,000, this doesn't reflect a fair assessed value. The Taxable Value was unchanged, which I believe is grossly overinflated due to several reasons:

- Recent comparable sales (2022-2024) of properties with premium open lake access,

which sold for 7-37% less than our assessment

- Recent canal-front sales on the same canal system, which sold for 32-59% less than our

assessment

- Newer constructions in the same area, including properties with open lake frontage

Furthermore, our 2021 purchase price ($730,000) was based on significantly misrepresented

information on the MLS. The property was listed at 2,600 square feet but is actually only 1,901 square feet. The misinformation was not identified until the 

appraisal, after we had made an offer, waiving the appraisal contingency. The certified appraisal at the time valued the property at only $525,000, and a comparable 

lakefront property sold for $510,000 around the same time.

We have taken on an overinflated tax burden since the first assessment after our purchase in 2021.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024-2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: EW-17-22-451-033

Classification of Property:

Personal

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

375000

Current Taxable Value as established by the BOR:

369680

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

650000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

325000

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

290000

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

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?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 

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Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Ryan Whalen

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