Michigan Tax Tribunal Petition filed 05072026 (1).pdf
Janet Crampton Petitioner V City Of Farmington Hills Respondent · 26-000778-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING 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 NonProperty 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 document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email 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, contiguous parcels. How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? Yes* No** **If No, you must file separate appeals for each parcel Property Address (No., Street) City or Town County State ZIP Code Taxing Authority (City or Township) Janet Crampton PO Box 80361 Rochester MI 48308 Paul Bach Rochester MI 48308 24545 De Phillipe Farmington Hills Oakland MI 48336 City of Farmington Hills 248-856-8676 Paul.bach@cardinaltaxadvisors.com Cardinal Tax Advisors PO Box 80361 248-856-8676 Paul.bach@cardinaltaxadvisors.com 1
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal 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 July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal: ✔ Improper uncapping of taxable value. ✔ ✔ 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential TimberCutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established by the Board of Review: Taxable Value established by the Board of Review: What do you believe is the fair market value (also known as true cash value)? What do you believe is the assessed value? (multiply true cash value by .5) What do you believe is the taxable value? (cannot exceed assessed value) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes 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 the filing of this petition for all tax years at issue, the filing fee 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 parcel being appealed, not to exceed a total filing fee of $1,000.00 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 the 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 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 *Required Petitioner or Attorney/Authorized Representative’s Signature: /s/ ✔ 172,340 344,680 ✔ 22-23-23-402-041 172,340 172,340 108,996
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Letter of Authorization TO: Ad Valorem Tax Authorities and Others to Whom It May Concern This letter introduces the accounting firm of Cardinal Tax Advisors, which is authorized to represent us concerning Ad Valorem Taxes on personal property for Tax Year 2026 for parcel 22-23-23-402-041 at 24545 De Phillipe Dr Farmington Hills MI 48336. This authorization letter supersedes any previous letters of authorization on file. Cardinal Tax Advisors is authorized to review and receive copies of any prior tax years tax assessments, to investigate appraisals, to appeal property values and taxes, to receive tax bills, to appear before administrative boards or agencies, and to prepare to take such actions in our offices as necessary to effectuate same. Cardinal Tax Advisors is authorized to act as agent, and /or attorney in fact, with those aforementioned rights on the property owned or controlled by the undersigned entity. The rights, powers, and authorization of Cardinal Tax Advisors herein granted shall commence upon the execution of this letter of authorization. Accepted: By: (signature) Print Name: Janet Crampton Date: 4 -/ “2024p Phone No: 313-719-7050
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4/9/2026 7:51 PM FROM: Staples TO: +12487235588 P. Assessors Office FARMI NGTO N (248) 871-2470 HILLS Fax (248) 871-2471 Whichigan. 31555 Eleven Mile Road, Farmington Hills, MT 48336-1165 April 6, 2026 CRAMPTON, JANET 24545 DE PHILLIPE FARMINGTON HILLS, MI 48336-2025 Property Address 24545 DE PHILLIPE Parcel ID Number: 22-23-23-402-041 Petition Number: 853 The Board of Review has reviewed your appeal for 2026 and has made the following decision: 2026 Assessed Value 2026 Taxable Value Beginning Value 172,340 172,340 Amount of Change 0 0 Board of Review Value 172,340 172,340 Board of Review Comments: UNCAPPING APPROPRIATE If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MT 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The Petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxiib. If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Tom 2167 to the State Tax Commission, PO Box 20471. Lan MAT AQONG To: Too An POT £107 10 WE Slale 18x LOM, 1 LGR 0US 7 1, LERSINE, vii 70707, UF Jund ou. ~fawsifor Cypmapeagts Jennifer Czeiszperger, Assessor CITY OF FARMINGTON HILLS