01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.9a7187eb-9ac7-4d2c-812d-46476939513d.pdf
Toni Zhang Petitioner V City Of Ann Arbor Respondent · 26-000621-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Toni M.I. Last Name/Company Name Zhang Mailing Address (No., Street, P.O. Box or Rural Route) Ann Arbor 3071 N Spurway Dr City or Town ANN ARBOR State Michigan ZIP Code 48105 Telephone Number 734-263-5108 Fax Number E-mail Address tw_ustc@yahoo.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] 3071 North Spurway Drive
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ann Arbor Michigan 48105 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) County Washtenaw Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The current SEV of $380,000 exceeds fifty percent (50%) of the property’s True Cash Value as of December 31, 2025, in violation of MCL 211.27 and the uniformity requirement set forth in Article IX, Section 3 of the Michigan Constitution. Petitioner therefore respectfully proposes a corrected SEV of $324,166.50 for the property (Parcel ID 09-09-10-402-133). This adjustment would bring the assessment into alignment with the property’s actual market value and ensure consistency with the treatment of similarly situated properties. The proposed valuation is supported by the following: 1. The property was purchased in July 2021 at the post-pandemic peak of the real estate market. Since that time, adverse factors have materially reduced its market value from the purchase price. 2. The subject property is an interior lot (not backing to a natural preserve) and does not include a walkout basement. Lot characteristics materially affect value. Within the community, builder pricing reflects approximately a 9% premium for lots backing to a natural preserve and an additional approximate 4% premium for walkout lots. These differences were explicitly recognized in original sale pricing and should be accounted for in valuation. 3. The property’s total tax burden has increased by approximately 14% since 2022, including a 7% year-over-year increase in 2023 (exceeding the anticipated 5% cap), followed by increases of 4% in 2024 and 2% in 2025. Total taxes paid to the City of Ann Arbor over the past 3.5 years amount to $83,074 (see attached documentation). 4. Recent arm’s-length sales of comparable properties in the immediate neighborhood indicate an average market value of approximately $648,333 (see attached documentation). 5. Significant post-purchase adverse changes unique to the subject property—factors not captured in mass appraisal—include the removal of a mature tree line, resulting in a reduced setback of approximately 10 feet from the neighboring deck and a substantial loss of privacy (see attached documentation). 6. A documented construction defect, specifically concrete foundation leakage discovered approximately two years after closing, required Petitioner to initiate legal action against the builder (see attached documentation). 7. Reputational concerns involving the builder and the homeowners association (HOA), as reflected in social media and community feedback, have negatively impacted neighborhood desirability and property values in recent years (see attached documentation). 8. Prior Board of Review decisions granting reductions to identical models within the same neighborhood further demonstrate the necessity of equal and uniform treatment under the law (see attached documentation). For all of these reasons, the requested adjustment is both reasonable and necessary to ensure that the assessment reflects the property’s true cash value and is equitable in comparison to similarly situated properties. The proposed reduction is further supported by the fact that the property’s tax burden has continued to increase despite softening market conditions within the community. 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:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-09-10-402-133 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 380000 Current Taxable Value as established by the BOR: 380000 What do you believe is the fair market value (also known as True Cash Value)? 648333 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 324167 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 324167 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 d d $12 00
Page 4
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/ Tongxiao Zhang