Elia.pdf

Valentina Elia, Petitioner V City Of Sterling Heights, Respondent · 25-003312-TT

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RECEIVED 

JUL 08 2005 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do rot 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) 279, 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 

First Name 

MLL 

Last Name/Company Name 

Valentina 

Elia 

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

4524 18 Half Mile Road 

City or Town 

State 

ZIP Code 

Sterling Heights 

MI 

48314 

Telephone Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Ihallahan@hallahanlaw.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

[*XN 

Last Name 

Laura 

M 

Hallahan 

Firm 

Name 

(if 

any) 

. 

meme 

™ Hallahan & Associates, P.C. 

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

1750 S. Telegraph Road, Suite 202 

City or Town 

State 

ZiP Code 

Bloomfield Hills 

Mi 

48302 

Teleph 

Numb: 

prone 248 731-3087 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mitt@hallahanlaw.com 

Section 3: Subject Property information 

How many 

If you are appealing mare than one parcel, are they contiguous or adjoining? 

parcels areyou | [7] veer 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

*1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

{If multiple, fist first property's address) 

4524 18 Half Mile Road Sterling Heights MI 48314 

Taxing Authority (City or Township) 

County

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check all that apply) 

[A True Cash and Taxable Value 

O Poverty Exemption 

O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

2025 values imposed on Petitioner's property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(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 that portion of Petitioner’ 

s property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [Jf Yes 

[No 

If Yes, check which BOR you attended AND attach the BOR decision: vi} March 

[] July 

1 December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5} 

[I] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

10-10-08-300-065 

Classification of Property: 

Real 

Personal 

{check one) 

«a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

522,800 

Current Taxable Value as established by the BOR: 

522,800 

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

750,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

375,000 

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

Section 8: Classification Information ~oniy 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: 

Real 

Personal 

{check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

[A ves 

[No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[4 no 

If you answered yes to either or both of the above 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: 

Fiting Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $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. 

Signatfire *Required 

Ji 

a7 

nd iA 

in es s Signature: Lau ra M 

H al la ha n 

Ist

2025 BOARD OF REVIEW DECISION 

FROM 

City of Sterling Heights 

Office of Assessing 

PO Box 800% 

Sterling Hgts., MI 48311-8009 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Paseel Code required. Propeny address 

and legal description optional.): 

10-10-08-300-065 

4524 18 HALF MILE RD 

LY, RELL, OLA 0, MASIVEYL AL 

WY D9 LUI, LIL OU JU 10 

wy 

ELIA, VALENTINA 

304.04 FT ALG W SEC LINE; TH N73%28°E 1092.46 FT & 

4524 18 HALF MILE RD 

N89*3726"E 453.65 FT ALG CiL 18 1/2 MILE RD; TH 

STERLING HEIGHTS MI 48314 

S02*37'04"W 43.06 FT TO POB ON § R/W LINE OF 18 1/2 

MILE RD; TH N89*3726"E 176.86 FT ALG SD R/W LINE; TH 

$02*24'58"W 281.83 FT; TH S89*37'26"W 177.86 FT; TH 

N02*37'04"E 281.88 FT TO POB. 1.146 AC. SPLIT FROM 

IANGIANNL A AD IONE 

‘HIS PROPERTY 1S CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data 

necessary to compute your Assessed and Taxable values. 

The Board has completed their review of parcel number; 

 10-10-08-300-065 

They have made the following determination based on the information you supplied: 

Board of Review Comments: 

Petition Number: 

0002 

2025 MBOR: AV AND/OR TV DETERMINED TO BE ACCURATE 

(If the Original amounts are the same as the "Board of Review" amounts, then no revisions have occurred) 

[2025 ORIGINAL ASSESSED VALUE 

522,800 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

522,800 

[2025 

ORIGINAL TAXABLE VALUE 

522,800 

| 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

522,800 

| 

[2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

] 

Please feel free to contact the Assessor's Office at the address listed above or call (586) 446-2340 if you have any questions. 

"Effective March I, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a 

petition to initiate a new Small Claims Appeals. Petition forms are available on this website." www.michigan.gov/tribunal 

If you disagree with the decision of the Board of Review regarding your assessed or taxable value, further appeal may be made to 

the Michigan Tax Tribunal by May 31st for property classified as Commercial Real, Industrial Real, Developmental Real, 

Commercial Personal, Industrial Persona! or Utility Personal. Property classified as Residential Real, Agricultural Real, Timber

HALLAHAN & ASSOCIAT

1750 S. Telegraph Road, Su

Bloomfield Hills, MI 48

Michigan Tax Tribuna

P.O. Box 30232

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