01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.3804112b-be45-43b0-8cc2-b000f53ffe5c.pdf

The Kelly Pietras Living Trust Petitioner V Township Of Orion Respondent · 26-000698-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

Kelly

M.I.

Last Name/Company Name

Pietras

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

2163 Craigend LN

City or Town

Lake Orion

State

Michigan

ZIP Code

48362-2186

Telephone Number

248-568-7033

Fax Number

E-mail Address

pietraskelly@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]

2163 Craigend LN

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Lake Orion

Michigan

48362-2186

Taxing Authority (City or Township)

Township Of Orion (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

I am writing to formally appeal the 2026 assessed valuation for the property located at 2163 Craigend Lane, Lake Orion, MI 48362; Property ID: O -09-04-301-032 

& Initial Petition Number: M26-40. Requesting the property’s taxable value be re-assessed to $275,000.

I purchased the property in August 2025 for $550,000. At the time of purchase, the home had been listed on the market for over 5 months without selling 

(13FEB2025-30JUL2025), which indicates that the final purchase price reflected market resistance and the fair market value under prevailing conditions. Therefore, 

the sale price should be considered strong evidence of the property’s true value, this was not a distress sale. This is my primary and only residence.

The property’s taxable value increased from $269,240 to $330,510, representing a value of $661,020, more the $100,000 over market value. I respectfully request 

that the assessment be reconsidered as this increase does not appear to accurately reflect the property's true market value or the circumstances of its sale as $550,000 

or $275,000 assessed valuation.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026+

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: O-09-04-301-032

Classification of Property:

Personal

Residential

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:

330510

Current Taxable Value as established by the BOR:

330510

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

550000 

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

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.

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/ Kelly Pietras

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