Harlow.pdf
Stephen A Harlow Petitioner V Township Of Bloomfield Respondent · 26-000889-TT
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Page 1
GRETCHEN WHITMER
GOVERNOR
&
STATE OF MICHIGAN
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
MAR 8 1 2026
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
If you do not submit this document, you may be held in
default.
Section 1: Petitioner’s Contact Information
First Name
Ml
Last Name/Company Name
Stephen
A
Harlow
Mailing Address (No., Street, P.Q. Box or Rural Route)
7381 Mohansic Drive
City or Town
State
ZIP Code
Bloomfield Hills
MI
48301
Telephone Number 810-824-2844
Email Address (do not enter unless you want MTT to send all correspondence via email)
stephenharlow1855@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Mi
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Emall Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information use te multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[ Yes*
0 No**
**If No, you must file separate appeals for each parcel
Property Address (No., Street)
7381 Mohansic Drive
City or Town
County
State
ZIP Code
Oakland
MI
48301Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing check al that apply) [3 True Cash and Taxable Value [# Taxable Value Only (calculation) [] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The current assessed value does not reflect the property's true cash value as of December 31 of the preceding year, as required by MCL 211.27. The increase in assessed value appears to be attributed to interior remodeling; however, the improvements did not add any square footage, additional living area, or functional utility to the home. The property remains a 3,408 square foot single family residence, with no additions, expansions, or structural enlargement. The remodel consisted of updates to existing space only and represents normal modernization and maintenance expected in the Bloomfield Township housing market. While interior updates may improve condition or market appeal, they do not support a nearly 20% increase in assessed value absent an increase in size or utility. A review of recent arms length sales of comparable single family homes in Bloomfield Township of similar size, age, and location—including homes with updated interiors—does not support the assessed value of $468,550. Market participants in this area primarily value homes based on location, square footage, and overall comparability, not cosmetic improvements alone. In addition, the assessment is not uniform with similarly situated properties of comparable square footage and character that have not experienced similar increases, contrary to the uniformity requirement of the Michigan Constitution. The taxable value increase also appears inconsistent with the limitations imposed by Proposal A and MCL 211.27a. No transfer of ownership occurred, and the remodel does not constitute "new construction,” as there was no increase in square footage or living area or major conversion of space. The resulting taxable value of $433,480 reflects an increase beyond what is supported by statutory limitations. I have two comp sets available to support the narrative above. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [¥4] Yes 1 No If Yes, check which BOR you attended: [vi] March [I] July [I] December If No, please check the applicable reason(s): | Not required to attend [l] Appealing a purported Clericat Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 35 days of State Tax Commission Order . Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels.
Parcef Number: C-1 9-31-352-020
Classification of Property:
Real]
Personal [J (check one)
Agricultural
3
Commerclai [1
industrial
J
Residential
Timber-Cutover [J
Developmental [7]
Utitity [7] (check one)
Assessed Vaiue (also known as State Equalized Value} established | Taxable Value established by the Board of Review:
by the Board of Review: 468,500
433,480
What do you believe is the fair market value {also known as true cash value)?
780,656
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
395.328
assessed value)
3095 328
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
#1 ves
O No
If you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than one
parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your fifing fee, plus $25.00
will be added for each additional parcel being appealed, not to exceed a tota! filing fee of $1,000.00
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 the property is NOT residential property (see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Flling Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Smaii Claims. Therefore, an Entire Tribunal petition must be filed.
Signature *required
Petitioner
ttornay/uthorized
Representatives
Signature:
is
x
fz
Stephen Harlow
tTPage 4
Form 618, L-4035 Reason for Protest for: C-19-31-352-020 7381 Mohansic Drive, Bloomfield Hills, MI 48301 SUMMARY & REASON The current assessed value does not reflect the property's true cash value as of December 31 of the preceding year, as required by MCL 211.27. The increase in assessed value appears to be attributed to interior remodeling; however, the improvements did not add any square footage, additional living area, or functional utility to the home. The property remains a 3,408 square foot single-family residence, with no additions, expansions, or structural enlargement. The remodel consisted of updates to existing space only and represents normal modernization and maintenance expected in the Bloomfield Township housing market. While interior updates may improve condition or market appeal, they do not support a nearly 20% increase in assessed value absent an increase in size or utility. A review of recent arms-length sales of comparable single-family homes in Bloomfield Township of similar size, age, and location—including homes with updated interiors—does not support the assessed value of $468,550. Market participants in this area primarily value homes based on location, square footage, and overall comparability, not cosmetic improvements alone. In addition, the assessment is not uniform with similarly situated properties of comparable square footage and character that have not experienced similar increases, contrary to the uniformity requirement of the Michigan Constitution. The taxable value increase also appears inconsistent with the limitations imposed by Proposal A and MCL 211.27a. No transfer of ownership occurred, and the remodel does not constitute “new construction,” as there was no increase in square footage or living area or major conversion of space. The resulting taxable value of $433,480 reflects an increase beyond what is supported by statutory limitations. MARKET COMPS & SUPPORT Subject Property: 3,408 SF | Single-Family | Interior Remodel | No Added Square Footage Summary of Comps 7381 Mohansic Drive 3,408 2 bed/3.5 bath 1967 Based on Neighborhood Comps $ 612,581 $179.7 Based on Nearby Bloomfield Twp Comps $ 589,785 $173.1
Page 5
Comp Set 1: Same Neighborhood Comp Address Sale Date pi Beds Baths Built Sale Price Price / SF 1 7412 Lindenmere Dr, Bloomfield Hills, MI 48301 7114/2025 2,605 4 3 1963 $ 650,000 $249.5 2 4838 Kew Ct, Bloomfield Hills, MI 48301 5/7/2025 4,766 5 3 1975 $ 725,000 $152.1 3 7434 Lindenmere Dr, Bloomfield Hills, MI 48301 10/31/2024 1,986 3 3 1968 $ 470,000 $236.7 4 7301 Mohansic Dr, Bloomfield Hills, MI 48301 4/11/2025 5,282 4 4 1967 $ 819,000 $155.1 5 7230 Mohansic Dr, Bloomfield Hills, MI 48301 5/17/2024 3,376 4 3 1972 § 410,000 $121.4 6 7332 Lindenmere Dr, Bloomfield Hills, MI 48301 4/12/2024 3,576 4 3 1964. $ 650,000 $181.8 7 4865 Beacon Hill Dr, Bloomfield Hills, MI 48301 9/26/2025 4,237 4 3 1975 § 685,000 $161.7 Average 3,690 $ 629,857 $179.7 Typical price per SF range: ~$121 — $250 for similar-scale homes Applying even the upper end of this range to 3,408 SF does not support an assessed value of $468,550 solely from interior remodeling The subject's nearly 20% assessed value increase implies a market premium not supported by these sales, even with comps that have more bedrooms than the subject property. Comp Set 2: Nearby Bloomfield Township Comp Address Sale Date pa Ard pegs Baths Built Sale Price Price / SF 1 6794 Valley Spring Rd, Bloomfield Hills, MI 48301 2/11/2025 3,744 4 3 1963 § 725,000 $1936 2 7300 Kingswood Dr, Bloomfield Hills, MI 48301 6/27/2025 2,250 3 3 1956 $ 463,000 $205.0 3 6940 Wing Lake Rd, Bloomfield Hills, MI 48301 2/24/2026 4118 4 4 1969 § 633,600 $153.9 4 5819 Raven Rd, Bloomfield Hills, MI 48301 8/22/2025 3,353 3 3 1964 § 500,000 $149.1 5 5707 Woodwind Dr, Bloomfield Hils, MI 48301 2/12/2025 3,329 4 3 1962 § 545,000 $163.7 Average 3,361 s 573320 $173.1 Typical price per SF range: ~$149 — $205 for similar-scale homes Applying even the upper end of this range to 3,408 SF does not support an assessed value of $468,550 solely from interior remodeling Final Thoughts We did update the interior, but there was no addition and no increase in square footage. The house remains 3,408 square feet. Comparable sales in Bloomfield show that remodeled homes of this size do not support a nearly 20% increase in assessed value, and would not statutorily support an increase in taxable value of that amount. We're asking that the assessment reflect market reality and remain uniform with similar homes.
Page 6
Get has eves masa 2026 BOARD OF REVIEW DECISION FROM . , CHARTER TOWNSHIP OF BLOOMFIE 4200 TELEGRAPH RD, PO BOX 489 BLOOMFIELD HILLS, MI 48303 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): C-19-31-352-020 7381 MOHANSIC DR HARLOW, STEPHEN MANIX, VICTORIA 7381 MOHANSIC DR T2N, R10E, SEC 31 MEADOWLAKE FARMS NO. I LOT 196 BLOOMFIELD HILLS, MI 48301-3553 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number C -19-31-352-020 They have made the following determination based on the information you supplied. Board of Review Comments NOT SUFFICIENT MARKET EVIDENCE 2026 ORIGINAL ASSESSED VALUE 468,550 2026 "BOARD OF REVIEW" ASSESSED VALUE 468,550 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 433,480 2026 "BOARD OF REVIEW" TAXABLE VALUE 433,480 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Picase feel free to contact the assessor at the address listed above or call if you have any questions. ‘Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to nitiate a new Small Claims appeal. Petition forms are available on this website.” attp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html
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