Sandra Collins Trust Petition.pdf
Sanda F Collins Trust, Petitioner Vs. City Of Birmingham, Respondent · 25-002867-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SANDRA F. COLLINS TRUST, Petitioner, MTT Docket No. _______________ v. Parcel No. 08-19-25-151-070 CITY OF BIRMINGHAM, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com _____________________________________ PETITION Petitioner, Sandra F. Collins Trust, by and through its attorneys, VARNUM LLP, states the following for its Petition against Respondent, City of Birmingham: 1. Petitioner, Sandra F. Collins Trust, is the owner of and/or the party in interest with respect to the subject real property (the "Property"). Petitioner’s principal address is 1114 Lakeside Drive, Birmingham, MI 48009. The Property is more particularly described as: Parcel No. Property Address 08-19-25-151-070 1100 Lakeside Drive, Birmingham, MI
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2
2.
Respondent, the City of Birmingham ("Respondent"), assesses, levies and collects
the property taxes on the Property.
3.
The Property is located in Oakland County and is located with the Birmingham
Public School District.
4.
The Property is classified as 402 vacant residential real property.
5.
Petitioner protested the 2025 assessment to Respondent's 2025 March Board of
Review. Respondent’s Board of Review denied Petitioner’s requested relief. See Exhibit 1.
6.
The tax year at issue is tax year 2025.
7.
The Tax Year 2025 values for the Property as established by Respondent are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
08-19-25-151-070
1100 Lakeside Rd.
$1,006,900
$503,450
$400,480
8.
Petitioner contends the correct values for the Property are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
08-19-25-151-070
1100 Lakeside Rd.
$500,000
$250,000
$250,000
9.
The values in dispute for the Property are:
Parcel/Address
True Cash Value
Assessed/State
Equalized Value
Taxable Value
08-19-25-151-070
1100 Lakeside Rd.
$506,900
$253,450
$150,480Page 3
3 10. Petitioner requests a reduction of the Property's true cash, assessed, state equalized and taxable values as outlined above, which values are based on the relevant market. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment, as well as any other relief this Tribunal deems appropriate. 11. This appeal involves issues related to the Property's true cash value and taxable value. 12. The 2025 values imposed on the Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: (a) The assessed, state equalized, and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties. (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes. (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of Petitioner’s Property and are based upon the application of wrong principles. (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner, its constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values of the Property to $250,000 and order a refund with interest; and
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4 B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: July 24, 2025 By:____/s/ Deborah I. Ondersma _________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 27666429.1
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EXHIBIT 1
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** 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: SANDRA F COLLINS TRUST PROPERTY IDENTIFICATION: COLLINS TRUSTEE, SANDRA F pig ingles 1114 LAKESIDE DR SCHOOL DISTRICT: 63010 PROPERTY ADDRESS: 1100 LAKESIDE RD BIRMINGHAM MI 48009-1381 THIS PROPERTY IS CLASSIFIED AS: 402 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: 121 DATE: (3/13/2025 VALUE PRIOR MBOR | VALUE AFTER MBOR CHANGE 1. ASSESSED VALUE 503,450 503,450 0 2. CAPPED VALUE 400,480 400,480 0 3. TAXABLE VALUE 400,480 400,480 4. TENTATIVE EQUALIZATION FACTOR: 1.000 5. STATE EQUALIZED VALUE: 503,450 I 503,450 0 6. 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 (ciick Smaii Ciaims Tab) and mailed io PO Box 30232, Lansing, Mi 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. A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL WILL DEFAULT. CITY OF BIRMINGHAM BOARD OF REVIEW If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, PO Box 30471 Lansing MI 48909 by June 30th.