01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.14f5b0c5-f28d-43f3-87d0-0665d69c9b7a.pdf
McClelland, Petitioner V City Of Ann Arbor, Respondent · 25-002961-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name McClelland Mailing Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 7344779400 Fax Number E-mail Address accounting@promanas.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Evan M.I. Last Name McClelland Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 6564 South State Road Suite 400 City or Town Saline State Michigan ZIP Code 48176 Telephone Number 734-477-9400 Fax Number E-mail Address accounting@promanas.com Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? No *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 218 W Kingsley Street, Unit 207 218 W Kingsley Street, Unit 209
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ann Arbor Michigan 48103 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) County Washtenaw Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal We are appealing the 2025 assessed and taxable values for Units 207 and 209 at 218 W Kingsley Street in Ann Arbor. The current SEVs appear to significantly exceed 50% of the actual market value. We reviewed seven recent arms-length sales in the same building — all similar in size, layout, and condition. The average sale price was approximately $558 per square foot, while our SEVs imply market values of $672+ per square foot. Based on these comparables, we believe the SEVs and corresponding Taxable Values for both units should be reduced to reflect true cash value, in accordance with MCL 211.27a. Supporting documentation, including MLS sales data and a valuation summary, is included with this petition. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 09-09-29-151-025 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 474500 Current Taxable Value as established by the BOR: 446876 What do you believe is the fair market value (also known as True Cash Value)? 791000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 395500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Parcel Identification Number: 09-09-29-151-027 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 569100 Current Taxable Value as established by the BOR: 532939 What do you believe is the fair market value (also known as True Cash Value)? 944000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 472000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ evan mcclelland Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 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 your property is NOT 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 $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.