2026_Spurway_PetitionToBoardOfReview_V5.pdf
Toni Zhang Petitioner V City Of Ann Arbor Respondent · 26-000621-TT
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Petition to Board of Review (Tax Year 2026) By Tongxiao Zhang March 2026 Property Address: 3071 N. Spurway Dr. Ann Arbor, MI 48105 Parcel ID: 09-09-10-402-133
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1 Property Tax Assessment Appeal 2026 Tax Year To: Ann Arbor Board of Review Property Address 3071 N. Spurway Dr. Ann Arbor, MI 48105 Parcel ID: 09-09-10-402-133 Date: March 18, 2026 Thanks for your time.
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2 Purpose/Request for Relief 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
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3 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.
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4 Property Description: City Assessed $ Address Natural Preserve Walkout Basement 380,000 3071 N Spurway No No Property Requests for Board of Review (Parcel ID: 09-09-10-402-133) The current SEV of $380,000 is not supported by market data ====> Source 1: City of Ann Arbor Record Details Source: Ann Arbor City ´ Year Built 2020-2021 ´ Purchase 7/21/2021 for $737,797 (the price resonates the post-pandemic peak of the real estate market) ´ Model: Non Brandise (Brandise model sale price 20% higher than other regular models: source: zillow.com) ´ No Walkout ´ No Natural Preserve lot (Inferio lot)
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5 Evidence and Justification: 1. Property Tax Growth Over Time: The following table shows the property’s tax history since purchase: Tax Year Summer Tax ($) Winter Tax ($) Total Tax ($) Total YoY Chg (%) 2021 2,203 305 2,508 - 2022 15,969 2,693 18,661 - 2023 17,125 2,819 19,945 7% 2024 17,792 2,966 20,758 4% 2025 18,200 3,002 21,202 2% Total Tax Paid 71,289 11,785 83,074
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6 Key Observation • Since 2022, the total annual tax has increased by approximately 14% (from $18,661 to $21,202 in 2025), even as market conditions in the community have softened. • The cumulative tax burden since August 2021 now exceeds $83,074. • While tax history alone does not determine True Cash Value, this sustained increase supports Petitioner’s position that the current SEV of $380,000 overstates the property’s market value as of December 31, 2025. Total property tax paid to the City since August 2021 amounts to $83,074. Since 2022, the total annual tax has increased by 14%, rising from $18,661 to $21,202 in 2025. This 14% increase does NOT appear to align with actual market conditions. Notably, in 2023 alone, the tax increased by 7% compared to 2022. 18,661 19,945 20,758 21,202 18,000 19,000 20,000 21,000 22,000 2022 2023 2024 2025 Total Tax Paid ($) ~ 14% Increase since year 2022 Total Tax ($) Linear (Total Tax ($))
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7 2. Comparable Properties of the Same Community (3 min away each other) Comps are the arm’s-length sales of comparable properties within the immediate area. Take insights from local eral estate agents. Outliers that cause SEV average skew are not included: Data Exclusions: • Sold completely furnished • Builders’ model homes • High-end upgrades large square foot sunroom built after initial purchase • Special model: Brandise sells 15% higher in price
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8 The average sales price of comparable properties in 2025 was $648,333, corresponding to an estimated SEV of $324,167 (round up). Notes on Key Observation: The trend from early 2025 to the second half of the year indicates that the market in this area/community has somewhat softened. This can be multiple factors, market dynamic, demand/supply, home quality (many issues reported), HOA fee and service, community reputation(Reddit.com, change.org – Attachment 1), and the property itself. Date Sold Sold Price $ Assessed Market Adj $ Address Natural Preserve Walkout Basement Similarity 8/29/2025 600,000 300,000 3099 Millbury Ln Yes No Similar Model, No walkout, Better lot (Natural Preserve) 7/15/2025 650,000 325,000 3204 Brackley Dr Yes No Similar Model, No walkout, Better lot (Natural Preserve) 4/18/2025 695,000 347,500 3334 Roseford Blvd Yes No Similar Model, No walkout, Better lot (Natural Preserve) Average 648,333 324,167 Source 1: City of Ann Arbor Record Details Source 2: Kirk Glassel, Graduate Realtor Source 3: Lloyd O'Dell, Realtor with over 30 years of experience serving Southeast Michigan (TNHSales.com), also active as a real estate market commentator on social media Source 4: Sources: property histories and listing records of Realtor.com, Homes.com, Compass.com, Redfin.com, and Zillow.com
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9 3. Condition of Our Property & Lot: The property was purchased in July 2021 at the post-pandemic peak of the real estate market. Since closing, three material adverse factors have significantly reduced its market value: a. Construction Defect Two years after closing, a concrete foundation leak was discovered. The defect was serious enough to require Petitioner to commence legal action against the builder as plaintiff. A photograph of the leakage is attached as Attachment 2. b. Unique Lot Disadvantages This is the only lot in the community with the following combination of issues: 1) It is an interior lot (no natural preserve backing). 2) It has no walkout basement. 3) It now suffers from severe privacy loss due to post-purchase changes by the builder. c. Loss of Privacy and Change in Site Conditions At the time of purchase in 2021, the rear of the property was buffered by a line of mature evergreen trees and served as a fenced construction staging area. By the end of 2024, the builder completed the neighboring condominiums, removed the mature tree line, and placed the largest model home on the smallest rear lot. The result is only 10 feet between the two decks — the shortest separation in the entire community. Local real estate professionals and market analysis of builder pricing differentials indicate the following negative adjustments are warranted:
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10 • Interior lot (vs. preserve lot) ≈ 9% reduction • Lack of walkout basement ≈ 4% reduction • Significant privacy limitation caused by the tree removal and 10-foot deck proximity ≈ 7–8% reduction These adjustments are supported by the dramatic before-and-after photographs and Google Maps historical imagery attached as Attachment 3.
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11 4. Justification Based on the evidence and analysis presented in Sections 1 through 3 above, Petitioner respectfully requests that the Board of Review reduce the State Equalized Value (SEV) of the property at 3071 N. Spurway Drive, Ann Arbor, MI 48105 (Parcel ID 09-09-10-402- 133) to $324,167 for tax year 2026. This proposed SEV is derived from the average sales price of recent arm’s-length comparable properties in the immediate community ($648,333), which represents fifty percent (50%) of True Cash Value as required by MCL 211.27. It also incorporates the following property-specific adjustments supported by builder pricing differentials and local market data: • Interior lot versus natural preserve lot adjustment: approximately 9% reduction • Lack of walkout basement: approximately 4% reduction • Significant privacy loss resulting from the post-purchase removal of the mature tree line and the resulting 10-foot deck proximity: approximately 7–8% reduction These adjustments are consistent with the documented condition changes detailed in Section 3, the property’s tax history, and the prior successful Board of Review reductions granted to identical models in the same neighborhood. The requested reduction of approximately 14.7% will bring this property’s assessment into alignment with its actual True Cash Value as of December 31, 2025, and with the treatment afforded to similarly situated properties in the community.
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12 1. Board of Review Actions Supporting Fair Market Assessments Several neighboring property owners have presented their cases to the Board and successfully obtained adjustments to their SEV, bringing their assessments into closer alignment with actual market conditions. Some examples are highlighted on the map below. 3076 N SPURWAY DR Information Link: 3076 N. Spurway Dr House on the same street as mine, but opposite side with natural preserve lot ´ The property is back in the wood with huge amount of privacy ´ has the same model, purchased around the same time Very reasonable value after Board of Review Decision ´ Purchase price (2020/12): $725,447.00 (SEV ~=$362,723.00 ) ´ 2025 SEV per Mass assessment $384,600 .00 ´ 2025 SEV After Petition $328,064.00 Great -15% justification to reflect true market !!! 3307 SUNTON RD, Information Link: 3307 Suton Rd House lot on Button Bush Nature Area) with huge amount of privacy ´ The property is back in the preserved forest (Button Bush Nature Area) with huge amount of privacy ´ has the same model, purchased after our time Very reasonable value after appeal ´ House purchase price (2023/05): $830,277.00, SEV~=$415,139.00 ´ 2025 SEV per Mass assessment: N/A ´ 2025 SEV After Petition $355,200.00 More than -15% justification to align with the actual market value!
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13 Notes to Ann Arbor Assessment Department: I would be very happy to invite the assessor to visit our property/site and conduct an on-site evaluation so that the assessment can more accurately reflect the true conditions and market value.
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14 Attachments 1. Social Media Comments have nagative Impact to the home value of the properties
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15 Attachments 2-1. Home Quality: Leaking Concret foundation
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16 Attachments 2-2. In March 2026, a wind event caused several building materials on the property to be blown away.
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17 Attachments 3. Site Map change from the time of purchase and current situation of the privacy limitation Before Historical imagery (e.g., Google Maps) shows that in 2023 there were several mature evergreen trees at the rear of our property. Current The close distance between our condo and the other condo: 10 feet!! Mature trees are gone, small replacement trees that appear to have been planted for quick resale; some of these trees are dead or in declining condition because there is NO enough space.