ANSWER 9-30-25.pdf

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

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(Fe 

InnovatingLiving 40555 Utica Road, Box 8009, Sterling Heights, MI 48311-8009 

Office of Assessing 

(586) 446-2344 

September 30, 2025 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #25-003312 

Petitioner: Valentina Elia, Parcel No. 10-10-08-300-065 

To Whom It May Concern: 

Enclosed is the Answer Form for the above-mentioned Small Claims Appeal. 

Also enclosed is a copy of 

the Record Card, Valuation Statement, 2025 Notice 

of Assessment, 2025 March Board 

of Review 

decision and proof of mailing to Petitioner. 

If you have any questions 

in regard to this matter, please contact me directly at (586) 446-2344 or by 

email at shurmez@sterlingheights.gov. 

Sincerely, 

( 

Steve Hurmez, MAA 

Appraiser, City of Sterling Heights 

Enclosure 

cc: Valentina Elia, Petitioner 

Laura M. Hallahan, Petitioner's Authorized Representative

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION 

/ EXEMPTION 

/ CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003312 

Section 1: Respondent’s Contact Information 

First Name 

M.I. 

Last Name 

CITY OF STERING HEIGHTS 

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

40555 Utica Road 

City or Town 

State 

ZIP Code 

Sterling Heights 

Mi 

48313 

Telephone Number 

(586) 446-2344 

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

shurmez@sterlingheights.gov 

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

I. 

First Name 

M.| 

Last Name 

Steve 

Hurmez 

Firm Name (if any) 

. 

. 

. 

City of Sterling Heights 

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

40555 Utica Road 

City or Town 

State 

ZIP Cade 

Sterling Heights 

Ml 

48313 

Telephone Number (586) 446-2344 

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

shurmez@sterlingheights.gov 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[4 Yes 

[J No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[J ves 

[J No 

[A Not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner protested the 2025 Assessment and Taxable Value to the March Board of 

Review, stating the True Cash Value should be 750,000. The Board of Review denied 

the appeal and upheld the 2025 Assessed and Taxable Value of 522,800. The City is 

reviewing the Petitioner's appeal and will submit a valuation disclosure to support the 

property's true cash value. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [A Yes 

OJ No 

If yes, check which BOR Petitioner attended: vi} March 

[I] July 

(| December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[No 

*Submit a copy of the Notice of Assessment with the Answer. 

n/a 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes 

[No 

If yes, cite the Boards authority. 

nia 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [ml] Yes 

[i] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O 

Yes 

[A No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ataBOR? [] Yes 

[I No 

If Yes, check which BOR Petitioner attended: [| March 

[] July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

nla 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [ves 

[Ano 

If Yes, check which BOR Petitioner attended: [ ] March 

[] July 

[] December 

N/a 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

nla 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

10-10-08-300-065 

Classification of Property: 

Real 

Personal 

(check one) 

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)? 

1,045,600 

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

522,800 

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

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08/26/2025 

04:14 

PM 

Valuation Report 

DB: 

City Of Sterling Heights 

2 

10-10-08-300-065 

Property Class: 

401 

Map 

#: 

0*0800302100 

2025 

Est. 

T.C.V. 

ELIA, 

VALENTINA 

4524 

18 

HALF MILE 

RD 

City 

of Sterling Heights 

STERLING HEIGHTS, 

MI 

48314 

Land Value Estimates 

for 

Land Table 

10200.R-100 

x 

200 

Subs 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

R-100 w/200 

dep 

177.00 282.00 

1.0000 

1.1874 

838 

100 

176,127 

Value 

exceeds 

maximum value 

for 

this 

land 

table. 

Maximum 

used. 

110,250 

177 

Actual 

Front 

Feet, 

1.15 

Total 

Acres 

Total 

Est. 

Land Value 

= 

110,250 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Pool: 

Gunite 

168.98 

250 

35 

14,786 

Wood Frame 

38.17 

273 

73 

7,607 

Total 

Estimated 

Land 

Improvements 

True 

Cash Value 

= 

22,393 

Cost 

Est. 

for Res. 

Bldg: 

1 

Single 

Family 

C 

Colonial 

Cls 

B 

Blt 

1997 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 

2633 

SF 

Floor Area 

= 

5942 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=72/100/100/100/72 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

2 

Story 

Siding 

Basement 

546 

2 

Story 

Brick 

Basement 

1,638 

1 

Story 

Siding 

Basement 

140 

1 

Story 

Siding 

Basement 

309 

1 

Story 

Brick 

Overhang 

1125 

Total: 

1,123,748 

809,098 

Other Additions/Adjustments 

Exterior 

Brick Veneer 

828 

20,154 

14,511 

Plumbing 

3 

Fixture Bath 

2 

22,832 

16,439 

Porches 

CCP 

(1 

Story) 

27 

1,357 

977 

CPP 

70 

2,302 

1,657 

Garages 

Class: 

B 

Exterior: 

Brick 

Foundation: 

42 

Inch 

(Unfinished) 

Common 

Wall: 

1 

Wall 

1 

-5,213 

-3,753 

Brick Veneer 

100 

2,434 

1,752 

Base 

Cost 

1075 

73,079 

52,617 

Built-Ins 

Jacuzzi repl.Tub 

1 

11,697 

8,422 

Fireplaces

09/26/2025 

Valuation Report 

04:14 

PM 

DB: 

City Of Sterling Heights 

2 

Parcel 

Number: 

10-10-08-300-065 

Page: 

2 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

522,800 

522,800 

522,800 

409,729 

522,800 

522,800

Michigan Department of Treasury, 

THIS 

IS NOT A TAX BILL 

1019 (Rev, 10-24) 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is 

a model assessment notice to be used by the local assessor. 

FROM: City of Sterling Heights 

PARCEL IDENTIFICATION 

Office of Assessing 

PARCEL 

NUMBER: 

-10-08-. 

- 

PO Box 8009 

L 

NUMBER 

10-10-08-300-065 

Sterling Hgts., MI 48311-8009 

PROPERTY ADDRESS: 

4524 18 HALF MILE RD 

STERLING HEIGHTS, MI 48314 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

pei VALENTINA 

% Exempt As "Homeowners Principal Residence": 

100.00% 

4 18 HALF MILE RD 

% Exempt As "Qualified Agricultural Property”: 

.00% 

STERLING HEIGHTS MI 48314 

% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

T2N, R12E, SEC 8: COMM AT W 1/4 COR; TH S0*30'13"W 304.04 FT ALG W SEC LINE; TH N73*28'E 1092.46 FT & N89*37'26"E 

453.65 FT ALG C/L 18 1/2 MILE RD; TH S02*37'04"W 43.06 FT TO POB ON S RAW LINE OF 

18 1/2 MILE RD; TH N89*37'26"E 176.86 

FT ALG SD RW LINE; TH S02*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 1008300014 FOR 1996 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

BRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$4818 

YEAR: 

2024 

En 

TE RH 

CURRENT yen 

1. TAXABLE VALUE: 

397,410 

522,800 

125,390 

2. ASSESSED VALUE: 

518,900 

522,800 

3,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

518,900 

522,800 

3,900 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

R. Palazzolo 

Phone: 

(586)446-2340 

Email Address: 

assessingpublic@sterlingheights.gov 

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

2025 BOARD OF REVIEW DECISION 

FROM 

City of Sterling Heights 

Office of Assessing 

PO Box 8009 

Sterling Hgts., MI 48311-8009 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

10-10-08-300-065 

4524 18 HALF MILE RD 

LLIN, INL OL 0. CUIVIVE 241 WL WUR, 111 OV DU 10 

Ww 

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 C/L 18 1/2 MILE RD; TH 

STERLING HEIGHTS MI 48314 

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

MILE RD; TH N89*37'26"E 176.86 FT ALG SD R/W LINE; TH 

S02*24'58"W 281.83 FT; TH S89*3726"W 177.86 FT; TH 

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

1AN0INNANTA TAD 100L 

"HIS PROPERTY IS 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 1, 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,

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valentina Elia 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003312 

City of Sterling Heights 

, 

Respondent(s) 

PROOF OF SERVICE 

Steve Hurmez 

states that on 

9/30/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Valentina Elia 

4524 18 Half Mile Road 

Sterling Heights, MI 48314 

She, Ha 

— 

[Signature of person who.is-derving/mailing copy] 

Steve Hurmez 

[Print/type name of person serving/mailing copy]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valentina Elia 

) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003312 

City of Sterling Heights 

Respondent(s) 

PROOF OF SERVICE 

Steve Hurmez 

states that on 9/30/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Laura M. Hallahan, Authorized Representative 

1750 S. Telegraph Road, Ste 202 

Bloomfield Hills, MI 48302 

Hn Yr 

— 

[Signature of perso, pwho is€erving/mailing copy] 

Steve Hurmez 

[Print/type name of person serving/mailing copy]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valentina Elia, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003312 

City Of Sterling Heights, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case. 

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal's website. 

By: __ Tribunal Clerk 

Entered: September 3, 2025 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valentina Elia, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

MTT Docket No. 25-003312 

City Of Sterling Heights, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case. 

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal's website. 

By: __ Tribunal Clerk 

Entered: September 3, 2025 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

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