scpetition_valuation.pdf
Peter J Hebert Petitioner V City Of Ann Arbor Respondent · 26-002847-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Individual First Name M.I. Last Name Peter J Hebert Mailing Address (No., Street, P.O. Box or Rural Route) 3228 Farmbrook Ct City or Town State ZIP Code ANN ARBOR Michigan 48108 Telephone Number 7343477450 E-mail Address pjh.hebert@gmail.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel Yes Property Address (No., Street) 3228 Farmbrook Ct City or Town County State ZIP Code Ann Arbor Washtenaw Michigan 48108 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Petitioner and his spouse added a structural addition to their home which was substantially completed in 2025. The addition was added to age in place and is not exempt MCL 211.27(2). The City Assessor determined True Cash Value and thereby Assessed Value using a construction cost approach and square footage to derive a TCV factor for Petitioner's home. The City Assessor compared the TCV factor as derived to a compilation of TCV factors that were determined by using selling prices and square footages of homes sold in 2024 and 2025 in ECF Neighborhood 0090 - Smokler/Spruce. The square footage data utilized by the City Assessor in the TCV factor compilation came from the Assessor's property tax records for the homes sold. Whereas, the Multi-Listing Service (MLS) utilized by licensed Realtors to sell homes indicates a larger square footage and thereby lower TCV sales factor in many instances for the homes sold in ECF Neighborhood 0090 in that time period. Petitioner respectively maintains the City Assessor's construction cost approach is not an open market approach as described in MCL 211.27(1) and further the Petitioner respectfully maintains the City Assessor must use comparable open market data from reliable open market sources such as MLS to determine the square footage and related TCV factors that were bargained for in arms-length transactions with buyers and sellers in the open market. Petitioner respectfully disagrees with Assessed Value established by the Board Of Review due to the Board's reliance on the City Assessor's determination of True Cash Value and thereby Assessed Value using a method that does not reflect the open market valuation approach described in MCL 211.27(1). Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 09-12-09-102-038 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 379900 Current Taxable Value as established by the Board of Review: 291375 What do you believe is the fair market value? 597600 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 298800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 229173 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter J Hebert Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes 3 of 3