01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.e0482798-5549-4666-bcf8-acd06669e70e.pdf

Jeffery Lowe, Petitioner V Township Of Dryden, Respondent · 25-002842-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

Jeffery

M.I.

Last Name/Company Name

Lowe

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

5543 Lauren Ln.

City or Town

Dryden

State

Michigan

ZIP Code

48428

Telephone Number

586-610-6169

Fax Number

E-mail Address

jefflowe587@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]

5543 Lauren Ln.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Dryden

Michigan

48428

Taxing Authority (City or Township)

Township Of Dryden (LAPEER)

County 

Lapeer

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing both the True Cash Value and the Taxable Value of my property at 5543 Lauren Ln, Dryden, MI 48428 on the basis that the current valuation 

significantly overstates the fair market value of my home.

The 2025 Board of Review reduced the assessed value to $350,730, implying a True Cash Value (market value) of $701,460 — which translates to $310 per sq. ft. 

for my 2,263 sq. ft. home. This is substantially higher than all comparable sales in my area over the past two years, including the most recent from June and July 

2025. I've included a table of eight nearby sales with similar square footage. These homes have sold for $136 to $275 per sq. ft., with most falling in the $221–$255 

range — well below my current assessed cost basis. Additionally, many of these comparables have many features my home lacks, including:

 *Concrete driveways (my home has a crushed limestone drive)

 *Walk-out basements

 *finished basements\

 *Recent upgrades and renovations

My property has had no improvements since purchase in 2021, and its valuation is now higher per square foot than all recently sold homes, including those with 

more desirable features. The most recent comp at 4869 Havens Rd (June 2025) sold for $445,000 at $221 per sq. ft., and another nearby home (3853 N Mill Rd) sold 

for just $319,900 ($136/sq. ft.), showing how inflated my assessment is by comparison. I respectfully request the Tribunal reduce both the True Cash Value and 

Taxable Value of my home to accurately reflect its market value, adjusting for condition and lack of upgrades. Based on the data, a more reasonable value would fall 

in the range of $500,000–$530,000, or $220–$235 per sq. ft. — consistent with recent sales of superior homes nearby

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: 44-007-360-030-00

Classification of Property:

Personal

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:

350730

Current Taxable Value as established by the BOR:

262194

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

500000 

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

250000

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

250000

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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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/ Jeffery Lowe

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