Sperry.pdf

David M Sperry Petitioner V Township Of Gerrish Respondent · 26-002668-TT

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RECEIVED 

APR 2 1 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

David 

M 

Sperry 

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

21601 Share 

City or Town 

State 

ZIP Code 

St Clair Shores 

Mi 

48082 

Telephone Number 

Fax Number 

586-252-9226 

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

dmsperry1962@gmail.com 

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

First Name 

M.I. 

Last Name 

N/A 

Firm Name (if any) 

TranInfo:4e06 

26113368-1 

04/17/86 

Chi: 

7613 

fmf: $100.00 

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

1D: 

WICHELLE RENEE LUBINSKIT 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

No= 

[NIA 

appealing? 

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

te appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Explain the Reason for this Appeal 

The increase in property taxes are as follows: 

Year 2025 

Tentative amount 2026 

~~ Change 

% of increase 

-- 

83.475 

.400 

Taxable Value 

: 52.070 

---- 

= 

60% 

Assessed Value 70.700 =-=--mommmen 

107.800 

37.100 

= 

52 % 

Yes, there has been improvements a (Garage) in which the total was $30,000, built by me the homeowner 

. While 

1 

understand that the improvements may result in an adjustment in both the taxable and the assessed values, the 

siginficant increase is disproportionate while the structure is not completed. 

The assessor had stated that this increase 

only reflects 80% completion and 119% of that is for the primary dwelling for market adjustment.One can only assume 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to 

Yes 

confirm the special assessment roft? 

if Yes, what was the date of the hearing held to confirm the special assessment roll? 

March 9th 2026 

If No, explain: 

Fee Information: 

A fee of $100.00 is required for the filingofa Special Assessment Appeal. 

Signature 

*required 

ag 

or Attorgey/Authorizo dq

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

+ 

Taxing Authority: Provide the name of the city OR township (not both) where 

the property is located. 

» 

County: Provide the name of the county where the property is located. 

Section 4: Explain the Reason for this Appeal: Explain the reason(s) you are 

appealing. 

Section 5: Jurisdictional Issues: 

« 

Did you protest the assessment at the hearing held to confirm the special 

assessment roll: Indicate whether you protested (either in person or in writing) 

at the hearing to confirm the special assessment roll. 

« 

If Yes, what was the date of the hearing held to confirm the special 

assessment roll: If Petitioner protested the hearing, indicate the date the 

hearing was held. 

« 

If No, please explain: If Petitioner did not protest at the hearing, explain the 

reason(s) why a protest was not made. 

Fee Information: A filing fee of $100.00 is required. Make the check payable to State of 

Michigan. If filing multiple petitions, please note that a separate payment (i.e., check, 

money order, or other draft payment) must be made for each individual petition. 

Signature: A signature by Petitioner, if unrepresented, or Petitioner's attorney or 

authorized representative, if represented, is required. 

REMINDERS: 

You must submit the original, signed completed petition form to the Tribunal. You 

should also keep a copy for yourself. 

Multiple Parcel Attachment to Petition Form: Please only use this form if you are 

appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies 

of this form can be used, as needed. If you are appealing only one parcel, please 

disregard this form. 

Respondent will have an allotted period of time to respond, after which time the case 

g to the parties no

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PAPER FILING INSTRUCTIONS FOR SPECIAL ASSESSMENT APPEAL 

Please follow these instructions for filing a small claims petition. For questions that are 

not answered in these instructions, please refer to the Tribunal's website at 

www.michigan.govi/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, Mi 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. If there is more than one Petitioner, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Petitioner. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. 

If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. if Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and documents from the Tribunal. 

IMPORTANT: If the contact information for Petitioner or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner's attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: Please use the Multiple Parcel Form for 

additional parcels, if necessary. 

« 

How many parcels are you appealing: Please list the number of parcels under 

appeal. 

« 

Are they contiguous or adjoining: If multiple parcels are being appealed, 

please indicate whether the parcels are adjoining. If multiple parcels are being

03/23/2026 

01:35 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, Mi 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

004-466-001-0000 

206 MAGNOLIA AVEN 

SPERRY DAVID M 

21601 SHARE ST 

SAINT CLAIR SHORES, MI 48082- 

2219 

L-767 P-338 243 LOTS 

| TO 6 INCL BLK 6 OLD POINT 

COMFORT. 

THIS PROPERTY 1S CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for tending 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 Boar has completed their review of paicel number 004-466-601-0000 

The ive made the following determination based on the information you supplied. 

Boa of Review Comments 

ASSESSED ANDTAXABLE VALUES DETERMINED TO BE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

107,800 

| 

[2026 “BOARD OF REVEW" ASSESSED VALUE 

107,800 

(If the above amounts are the<ame, no revisions have occured) 

[2026 ORIGINAL TAXABLE VALUE 

83,475 

| 

[2026 

"BOARD OF REVIEW” TAXAELE VALUE 

83,475 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please 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 

initiate a new Small Claims appeal. Petition forms ave available on this website." 

hitp://worw.michigan.gov/taxtrib/0,4677,7-187-33254---,00.html

Michigan Deparment of Treasury 

2 & 2b -0 8 

\ 

618 (Rev. 12-26) 

petition to Board of Review 

L-4035 

This form ls Issued under the authofity of P.A. 206 of 1893, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

{o (he Board of Revlev;, excepi when the property Is classified as commercial real, Industral real, or developmenlel real. You may not appeal property classlfication to the Slate 

“fax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'’S AGENT 

[o wner's Name (Please Priator, Type) 

I 

pi 

| 

DAOLD 

Township or Gly 

N 

FZ 

(E24 h 

Cospeiiiio V\ 

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification andlor the qualified 

agricultural property exemption of the following described property: 

. 

[Property Identified (Parcel code required, Properly address'and legal description optional.) 

N06 

MALNOU A 

Cy 

- 

So 

Pet oninnon id 

dfs 3 

ood - ll 00] > 0000 

Petitioner's Name (If Other than Owner, Please Print or Type) 

BB 

Year 

of Appeal 

Protested Item: 

[Pl Rosossed Value 

[Hf Tentative A 

[] Taxable Status 

[[] ciassificatlon 

Qualified Agricultural 

Taxable Value 

(exemption) 

: 

Property Exemption 

Za 

Regal 

24 

ie 

including assessed value changes associated with exempt status and denied or late filed 

Gomplete this section fora protest of assessed value, 

personal property forms. 

Assessed Value SD 

c 

RET 

EAR ARABL 

EN ALU 

db 

Complete this secion.fora prote 

: 

CE 

Reason: 

O Value of Losses 

RRGIES OFAC SIFIBATION 2 

Ea 

Ea 

Gomplete this section fora request to change the classification. The Board of Review must make their decision regarding classlfication in accordance 

with Section 211.34¢ of the Michlyan Complled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

P 

Classification of property on ThiSyear's assessment roll 

M 

of True Cash Value 

tket Value) 

O Poverty Exemption 

a Unc: 

Classlfication should be {check one of The following): 

[1 Agricuitural 

10 i 

[C] Timber Cutover 

[] utility (Personal Properly Only) 

[1 commercial 

[A Gesidential 

[[] pevelopmental 

AERO! 

REMPIIO i 

1% 

If the assessor has denied or changed the Ferc 

» from the 18 mills of local scho 

rating tax for qualified agricullural proper- 

ty, the owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agrcullural exemption ‘granted by o3sessor (Enter 0 If exemption 

‘Percent qualiied agricullural exempllon requested by owner {Enter 100if full 

denled) 

exemption requested) 

Siale reason(s) for prolest of assessed value and: ne tentalive laxable or taxable 

slalus andlor class 

ASH 

icullural property exemption

618, Page 2 

FOR BOARD 

OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number 

i n the Boas of Review minutes 

[ Petition Number 

Parcel Code 

Tol 

60 

TZ 06 ~ 4d 00/ - E06 

i 

EEE 

aa 

Rae 

isposllion by Board of Review. The 

2h 

Sr 

Board of Review must slale Ihe reason for lls action below. 

[3] Denled 

[ Assessed Value Changed From 

a. 

Initials 

hd Yes [ll No 

y/ ES 

7, 

a+ PO Box 30232, Lansing, MI 48908. Commercial Real, Industrial Red 

g 

23 TED 

if you disagree with the decision nd Board 

of LED dn tenlative assessed value you may 

Commercial Personal, Industrial 

1, Develop! aental 

appea 

vaww.ichloan.govitaxrib. 

(See attached L-4035A) 

Disposition by Board of Review. 

The Board of Revlew must slate the reason for ils act 

bl Denied 

J Tentative Taxable Value Changed From 

1 that decision by filing a petition vith the Michigan Tox Tribunal 

Personal and Utility Personal Property may 

ural Persenal Property may be appealed by July 31. The petition must ba filed 

[Record of Vole 

— Board or three-member committee of board 

Chairperson: 

Bx] Yes HN! No 

Member: 

Initials 

id Yes ] ww? 

[Fieason for Board Action 

coMmpETED 

r Real and Agricullural Pei on: 

ibunal, Michigal 

3 

a 

mercial Persenal, 

n Tax Tribunal forms are availabl 

Ti 

ee fe 

sposition by Board of Reviy, The Board of Review must slate the reason forils action below, 

M 

Mlemter: 

Kves [Ino 

IES 

Initials 

Initials 

congIaTE 

NT 

WITH PERCENTAGE 

OF 

1 MPROVEN eNTE 

Jf you disagrea wilh the decision of the Board of Review regarding tentative taxable value, you may )p eal that dels .n by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing 141 48909. Commercial Real, Industrial Real, Developmental Real, Com 

al Prope.’ may 

le at yen. 

michigan.govitextrb. 

= 

TS 

o% 

Zz 

[ 

[l Denied 

O lassification Changed From 

tnduslrial Personal and Utility Personal Property may be 

be appealed by July 31, The petition mus{ be filed on 

Record of Vols — Board or {hree-nember commillea of board 

Chalrperson: 

[Yes [ne 

Member: 

Initials 

Oa Yes Ci Ne 

Member: 

] Yes J No 

Initials 

Initials 

Reason far Board Action 

| you disagree with {he declslon of the Board of Review regarding classlficalion, you may appeal by 

ending Form 21€ 

to the Stale Tax Commission at PO Box 30471, 

Lansing MI 48808, by June 30. 

AACR ED 

ACRCR LT URAL RRORERTER 

34: 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

[| Exempilon Request Denied 

- 

J Exemption percent modified from 

% 

to 

Record of Vote — Board or three-member commitiee of board 

mber

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

THIS IS NOT A TAX BILL Cott NL 

aaoo 

15685 

FROM GERRISH TOWNSHIP 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

72004-466-001-0000 

2997 E HIGGINS LAKE DR 

PROPERTY ADDRESS: 

ROSCOMMON, MI 48653-7718 

206 MAGNOLIA AVENUE 

ROSCOMMON, MI 48653 

SCHOOL DISTRICT CODE: 

72010 

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

EXEMPTIONS 

15688 

% Exempt As "Homeowners Principal Residence": 

00% 

+2%+%*AUTO**ALL FOR AADC 480 

T24 

P1 

#4 

% Exempt 

As "Qualified Agricultural Property": 

00% 

51601 SHARE ST 

% Exempt As "MBT Industrial Personal": 

00% 

SAINT CLAIR SHORES, 

MI 48082-2219 

% Exempt As "MBT Commercial Personal; 

00% 

TL | ELITR 

CLETL FY ELLE f LET OL Ere FLU 

EL 

Uf Pd 

Exempt 

As "Disabled Veteran or Surviving 

rpetelltye 

yet 

te 

ey 

Er 

[J Yes 

fis 

Exempt As "Qualified Forest Property™: 

O Yes 

No 

Exempt As "Development Property”: 

0 Yes 

No 

LEGAL DESCRIPTION: 

iL-767 P-538 243 LOTS 1 TO 6 INCL BLK 6 OLD POINT COMFORT. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

v 

hi 

CURRENT 

CHANGE FROM 

bil 

RIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

: 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

52,070 

83,475 

31,405 

2. ASSESSED VALUE: 

70,700 

107,800 

37,100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

70,700 

107,800 

37,100 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN 

A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment, New Construction 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

JULIE A TATRO 

(989) 821-9313 

ASSESSOR@GERRISHTOWNSHIP.ORG 

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

21601 \ Slee yy 

GS 

er Shaces ou 

Or

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