25-003074 petition.pdf
Mary Ann Galazka, Petitioner V City Of Warren, Respondent · 25-002601-TT
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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 Mary Ann M.I. Last Name/Company Name Galazka Mailing Address (No., Street, P.O. Box or Rural Route) 45259 Cass Ave. City or Town Utica State Michigan ZIP Code 48317 Telephone Number 248-221-8175 Fax Number E-mail Address tmgalazka@yahoo.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]
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) City Of Warren (MACOMB) County Macomb Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal MTT DOCKET NO.25-002601 AMENDED 8/1/2025 BASED ON JURISDICTIONAL CLARIFICATION FROM MTT The property was purchased on April 11, 2023, for $173,000, representing the fair market value as defined by the Michigan General Property Tax Act. However, the 2025 assessed and taxable values do not align with this market value or with similar properties in the area. The average SEV-to-sale price ratio was 43.6%, and median was 44.7%, compared to 75% for the subject property. Updated 2025 Value Calculations • 2024 → 2025 TCV increase: ~0.27% (per City values for this property) • Corrected 2024 TCV: $173,000 x 0.87 = $150,510 • Corrected 2025 TCV: $150,510 × 1.0027 = $150,916 • 2025 AV (50% of TCV): $75,458 • 2025 TV (same as AV): $75,458 Section 6: Jurisdictional Issues Year(s) you are appealing: 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: 12-13-11-129-001 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 130000 Current Taxable Value as established by the BOR: 130000 What do you believe is the fair market value (also known as True Cash Value)? 150916 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 75458 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: 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 Small Claims. Therefore, an Entire Tribunal petition must be filed.
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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/ Mary Ann Galazka
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AMENDMENT TO MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION MTT Docket No. 25-002601 Property Parcel Number 12-13-11-129-001, Street Address 12430 13 Mile Rd, Warren, MI 48093 Amendment – Jurisdictional Clarification In response to the Tax Tribunal’s Order of Partial Dismissal, I acknowledge that the Tribunal does not have jurisdiction to consider assessments for prior tax years due to the timing of the petition, pursuant to MCL 205.735a. Accordingly, this appeal is now refocused solely on the 2025 tax year, with all supporting data presented for the purpose of establishing a corrected and fair 2025 Taxable Value, Assessed Value (AV), and True Cash Value (TCV). Any reference to prior years is included for context only. Petitioner Requests (as amended): 1. Correction of the 2025 Taxable Value to $75,458. 2. Correction of the 2025 True Cash Value (TCV) and Assessed Value (AV) to $150,916. Rationale The property was purchased on April 11, 2023, for $173,000, representing the fair market value as defined by the Michigan General Property Tax Act. However, the 2025 assessed and taxable values do not align with this market value or with similar properties in the area. Legal Basis Per MCL 211.27a, property must be assessed at 50% of True Cash Value (TCV). Following a transfer of ownership, the next year’s Assessed Value (SEV) becomes the Taxable Value, per state statute.General Property Supporting Data I was not able to find any comparable home sales from the City of Warren Assessing Department’s data from the 2024 or 2025 Residential Sales By Parcel Number spreadsheets, which were available on the Assessing Department’s web site. All of the other home sales recorded for this property’s ECF zone 6110 were for: Style: 1 or 2 story or Bi-Tri-Quads Year built: in the early 1960's An expanded search of the City of Warren’s sales records (2021–2024) to include ECF zones for all Warren Consolidated Schools neighborhoods yielded six comparable homes. These homes are: Style: Bungalows Year built: between 1938–1948 Within ±25% square footage of the subject property (1,502 sq ft) Have garages, basements, and brick/block construction See the attached Comparable Home Sales spreadsheet for details. The average SEV-to-sale price ratio was 43.6%, and median was 44.7%, compared to 75% for the subject property. Page 1 of 2
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Updated 2025 Value Calculations 2024 → 2025 TCV increase: ~0.27% (per City values for this property) Corrected 2024 TCV: $173,000 x 0.87 = $150,510 Corrected 2025 TCV: $150,510 × 1.0027 = $150,916 2025 AV (50% of TCV): $75,458 2025 TV (same as AV): $75,458 Conclusion and Request I respectfully request correction of the 2025 assessment as follows: True Cash Value (TCV): $150,916 Assessed Value (AV): $75,458 Taxable Value (TV): $75,458 These figures are supported by the property's actual sale price, comparable sales data, and state law. Page 2 of 2