26-002668.pdf
David M Sperry Petitioner V Township Of Gerrish Respondent · 26-002668-TT
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GRETCHEN WHITMER GOVERNOR EIRET “eget STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS REVEIVED JUL 29 2026 MICHIGAN TAX TRIBUNAL MARLON |. BROWN, DPA DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. 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 p06 050-9026 Email Address (do not enter unless you want MTT to send all correspondence via email) Dmsperry1962@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Firm Name (if any) nn Mailing Address (No., Street, P.O. Box or Rural Route) E U7 ey City or Town State ZIP Code DAVID SFERRY Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** **|f No, you must file separate appeals for each parcel Property Address (No., Street) 206 MAGNOLIA City or Town County State ZIP Code GERRISH TWP ROSCOMMON MI 48653
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check all that apply)
True Cash and Taxable Value
Taxable Value Only (calculation)
| Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
2025
2026
Change
Increase
TAXABLE
:
62,070
83,475
31,475
60.31%
ASSESSED
: 70,700
107,800
37,100
52.5%
Yes, in 2025 there has been improvements to the property,a garage was built
. Please keep in mind that this building is not habital
space, not heated, not insulated or finished At the time of the assesment ,it was based on 80% completion, Per Julie Tatro the
assessor for Garrish TWP. The increase has been over valued even at 80% completed. At the Board of review, the board had
encouraged me to approach Ms Tatro however she would not listen or even take into consiredation of trying to come to a common
resolve . The incease fo the summer taxes are .08 % less than the total taxes paid for the year of 2025 .New summer taxes 2026 =
$2415.20
, total taxes paid in 2025 = $2621.00. This is a 59.1% increase in the summer taxes ALONE .Thats not including a winter
tax for the same year to come.
[COMPERISONS
:
206 Magnolia
: 1049 sq ft
Taxable value 83,476
Assessed value107,800
Garage sq ft 1428 .53acre
210 Magnolia
: 1501 sq ft
Taxable value 77,279
Assessed value 133,400
Garage sqft 672
312 Pocahontas 11020 sq ft
Taxable value 38,289
Assessed value 64,100
Garage sqft
912
110 Carpenter Boulevard Sold 6/4/26
$200,000
3br.2.5 bath,
1820 sqft
.48 acre
2 car Garage
4780 E Higgins Lake dr
Sold 4/5/26
$333,800
3 br 3.0 bath
2170 sqft
.57 acre
2 car Garage
115 Higgins Wood Dr
Sold 2/3/26
$228,319
3br
1 bath
1200 sqft
70 acre
2 car Garage
205 Jackson Bivd
Sold 6/12/26 $190,000
3br
1 bath
1092 sqft
N/A
N/A
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yas
[] No
If Yes, check which BOR you attended:
[¥] March
[J] July
[J] December
If No, please check the applicable reason{s):
0 Not required to attend
| Appealing a purported Clerical Error or Mutua! Mistake of Fact (if yes, include explanation in Section 5)
O Appealing within 35 days of State Tax Commission Order
O Appealing within 35 days of receipt of Notice of Uncapping
[J other
If you checked “other” above, explain:Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels,
Parcel ember 7 5004-466-001-0000
Classification of Property:
Real]
Personal L] (check one)
Agriculturat [1
Commercial [1
Industrial]
Residential A
Timber-Cutover
[J
Developmental {1
Utitity
[1 (check one)
Assessed Value (also known as State Equalized Value) established
| Taxable Value established by the Board of Review:
by the Board of Review:
i 07,800
83,475
‘What do you believe is the fair market value (also known as true cash value)?
193600
What do you believe is the assessed value? (muitiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
96,800
assessed value) 70,000
Fee Information
Doss the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
TJ ves
No
If you answered yes to the above question, you are not required to pay any filing fees.
Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than one
parcel, the parcel with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00
wlll be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00
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 the 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 $26.00 for each additional parcei, as indicated above.
If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Signature *required
“4
ay Attorney/Authorized Repress figtves Signature:
4
(227 2 A
NL =
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