Objection to 2026 Property Tax Assessment.pdf
Brain Tadajewski Petitioner V Township Of Maple Ridge Respondent · 26-000555-TT
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To: Alpena Township Board of Review Date: Feb 23, 2026 From: Brian Tadajewski Parcel Number: 041-013-000-672-02: 488 Geronimo Rd, Alpena Mich 49707 Subject: Objection to 2026 Property Tax Assessment – Incorrect Right-of-Way (ROW) Mr Tadajewski is objecting to the 2026 property tax assessment because the assessment includes a “33-foot by 265-foot right-of-way (ROW)” on Mr Tadajewskis parcel that is not supported by any recorded document, certified survey, easement, or court order. This ROW dimension appears on the taxation assessment, Because the ROW dimension is not supported by any official or recorded source, the assessment is based on fictional information and must be corrected. Supporting Documentation 1. Exhibit A: August 16, 2023 Court Order – Contains no ROW dimensions and does not establish a 33' × 265' right-of-way. 2. Exhibit B: Berg Assessing- Stating the dimension obtained from an Aug 16, 2023 court order a. Berg Assessing Affidavit b. Berg Assessing Trial Court Pleadings 3. Exhibit C: 2025 Tax Assessment- Includes a 33' × 265' ROW that does not appear in any certified, recorded document or prior tax records 4. Exhibit D: Court of Appeals Order – Confirms the boundary issue was not resolved and remains unsettled. Mr Tadajewski refiled with COA acceptance. 5. Exhibit E: Certified Recorded Controlling ROW- Does not include a mention of 33ft by 265ft. Requested Action 1. Remove the unsupported 33' × 265' ROW dimension from the assessment record. 2. Correct the property description to match the recorded documents. 3. Adjust the taxable value accordingly based on the corrected description. This objection is based solely on the factual discrepancy between the recorded property description and the assessment record. Sincerely, /s/ Brian Tadajewski Date: Feb 23,2026 02legalemail@gmail.com
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Exhibit A-1 HENN LESPERANCE PLC Exhibit A-1 STATE OF MICHIGAN IN THE 26" JUDICIAL CIRCUIT COURT FOR THE COUNTY OF ALPENA BOARD OF COUNTY ROAD COMMISSIONERS OF THE COUNTY OF ALPENA, CASE NO: 22-1899 -CH Plaintiffs / Counter-Defendant, HON. K. EDWARD BLACK v BRIAN TADAJEWSKI, Defendant / Counter-Plaintiff, Vv ALPENA PUBLIC SCHOOLS, Defendant. William L. Henn (P61132) ) Brian Tadajewski, Pro per Andrew J. Spica (P83559) 488 Geronimo Road Natasha L. Rao (P85102) Alpena, MI 49707 HENN LESPERANCE, PLC Attorneys for Plaintiff Alpena CRC GREGORY W. MAIR (P67465) 32 Market Avenue SW, Suite 400 Attorney for Def. Alpena Public Schools Grand Rapids, MI 49503 300 St. Andrews Road, Suite 302 (616) 551-1611 Saginaw, MI 48638 wih@hennlesperance.com (989) 790-0960 ais hennlesperance.com gmair@owdpc.com nir@hennlesperance.com Gl LAINT) S ON At a session of the 26" Circuit Court in the County of Alpena, on the 25% day of July 2023. PRESENT: Honorable K. Edward Black, Circuit Court Judge This matter having come before the Court on Plaintiff Board of County Road Commissioners of the County of Alpena’s Motion for Summary Disposition, the Court having read the briefs and on hearing oral arguments and being fully advised in the premises, the Court hereby GRANTS Plaintiff's motion for summary disposition as to all counts. Therefore:
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Exhibit A-2 Exhibit A-2 EXHIBIT B - Aug 16, 2023 Court Order IT 15 HEREBY ORDERED thas the exivety of the presently improved partion of Geronimo Road located south of the Plat of Thunder Bay Village No. 4 is hereby declared 2 public Iighway established by user, pursasnt #5 MCL 221.20, for the seasons stated on the record. IT IS FURTHER ORDERED that Defeadant’s cacsoachments sod other wmperaitied work performed within the Geronimo Road right-of way constitute a public misance, pursasat 1 MCR 3.601, and » story tzespass upon the Gesomimo Road right-of-way, pursuant 1p MCL 2307. Defiadant is ORDERED fo remove sy existing encroschmenss, and is herby ENJOINED from placing any fither obstructions or performing sey uapermitiod work within any part of the Geronimo Road right-of-way, pursaasst 10 MCR 3.601. for the reasons stated on the record, Any further obatractions or wrpermitied work performed within any portion of the Geroito Road right af-way shail coostitute a ststutcry trespass upon a public highway, subject 10 the treble demages provision of MCL 230.7. for the reasons stated on the record. This is a final order, as it resolves all remaining claims between te parties, and hereby closes the case P0:€ ST0Z/8/6 VOOW Aq AIATHOHY S Wd 0
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Exhibit B- a-1 Berg Assessing Affidavit Exhibit B- a-1 Berg Assessing Affidavit ALLAN BERG being sworn, states: 1. Tam a Defendant and President in the above captioned action. 2. I have personal knowledge of the matters stated in this affidavit, and if called on to testify [ will attest that the facts stated herein are true and accurate. 3. 1 have now reviewed the counts contained in the complaint including Quiet Title, FOIA Violations, Alteration of Public Records, False Claim to Land, Willful Neglect of Duty, Fraudulent Misrepresentation, Negligent Misrepresentation, Breach of Fiduciary Duty Slander of Title, and Conspiracy to Commit Property Fraud. 4. 1am the President of Berg Assessing and Consulting, Inc. 5. Berg Assessing and Consulting, Inc. is contracted to perform assessing services for Maple Ridge Township, Alpena County, State of Michigan. 6. In that capacity Berg Assessing and Consulting, Inc. was approached by the Plaintiff in the above captioned matter on or about January 16, 2024, seeking a recalculation of the assessed value of Plaintiffs property commonly known as 488 Geronimo Rad, Alpena, MI 49707. 7. Berg Assessing and Consulting, Inc. determined that given the Court Order signed August 16, 2023, as well as other documents provided by Plaintiff that the assessed value of his property should be reduced in light of the encumbrance. 8. Berg Assessing and Consulting’s reduction of the assessed value of the propetty in no way changes the legal description or ownership, or the ownership of Plaintiff's property and only reduces the amount of tax burden associated with the property. 9. Plaintiff submitted at least onc Freedom of Information Act (FOIA) request, which Berg Assessing and Consulting informed Plaintiff that such requests must be submitted to the Township FOIA Coordinator, but Berg forwarded the request to the Coordinator as well. Page 2 of 3
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Exhibit B- a-2 Exhibit B- a-2 10. Any alterations made to tax records were in accordance with the law, and within the | suhosty of Berg Assessing and Consulting, Inc., as well as being done at Plaintiff's request | and pursuant to Court Order and recorded survey, orem owe moe iodo i pons Cs ea ovaries dbus: assessed value of Plaintiffs property. 12 Defendants have not, and cannot in adjusting the assessed value of Plaintiffs property, made in (lst din, ol clon Sing Ms land. 13. Defendants Allan Berg and Berg Assessing and Consulting, Inc, has lawfully adjusted the assessed value of Plaintiffs property in light of 0.2 acres being encumbered according to court order and pursuant to Plaintiff's request. 14. Affiant further sayeth not. B47, Berg, Affiant STATE OF Michi ) Comet Pre Ble) Signed and sworn to before me in tse ble County, Michigan on this Sth day of | WZ C2 oe aati County of Aesgue [ste My commission expires on: Hujzq Page 3 of 3
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Exhibit B-b1 Exhibit B-b1 counts, Plaintiff has failed to state a claim upon which relief may be granted; therefore, Plaintiffs complaint should be dismissed with prejudice, and Defendants are entitled to costs and fees for being required to file this action. EACTUAL BACKGROUND Allan Berg is the President of Berg Assessing and Consulting, a domestic for-profit Corporation that contracts with Maple Ridge Township to provide assessing services for said Township. In that role, Berg was approached by the Plaintiff for the correction of the tax assessed value of his property located at 488 Geronimo Road, Alpena, MI 49707, and bearing the Parcel ID 041-013-000-672-02, due to some of his parcel being encumbered by a right-of-way. The encumbrance stems from a 2022 proceeding in this court, File No. 22-1899-CH (“Previous Litigation), which found that the Alpena County Road Commission had a valid tight-of- way over a portion of Plaintiffs land. The plaintiff appealed the matter to the Michigan Coutt of Appeals, where it was assigned Case Number: COA #374166, which remains pending. Despite the matter being pending before the Michigan Court of Appeals, Plaintiff, Brian Tadajewski, has filed this action against the Alpena County Road Commission (“ACRC”) and its attorney(s), as well as Defendants, Allan Berg, and Berg Assessing and Consulting, Inc. On or about December 14, 2023, Plaintiff requested the adjustment of the assessed value of his above-cited parcel based on property that is encumbered by a right-of-way. See Exhibit 1 Email Requesting Reassessment. On or about January 15, 2024, Plaintiffs tax assessment was adjusted to reflect that 0.2 of the total 4.5 acres comprising the subject parcel was encumbered and therefore not assessable property. See Exhibit 2 Reassessed Parcel Communications. The grounds for the reassessment is contained in the judgement of this Honorable Court August 8, 2023 granting the County's right-of-way (see Exhibit 3, Judgement). The boundaries of said reassessment were based on Page 6 of 15
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Exhibit B-b2 Exhibit B-h2 the statutory presumption of road width being 4-rods or 66-feet (see MCL 221.20) that is shared with neighboring parcels leaving 33-feet by 265 feet encumbering Plaintiffs land. The result of said adjustment resulted in the reduction of the assessed value of the property and its corresponding tax bill. Beginning on or about February 21, 2025, and on at least three subsequent occasions, Plaintiff submitted a Freedom of Information Act (FOIA) Request seeking information regarding what Plaintiff characterized as a “division of land.” To which Betg informed Plaintiff that Berg is a non- governmental entity and that FOIA Requests must be submitted to the Township FOIA Coordinator (See Exhibit 4).' The job of an assessor is to make tax determinations regarding real property within their jurisdiction. Assessors do not make decisions relating to propetty dimensions, boundaries, encumbrances, or legal descriptions. They cannot alter any of the aforementioned items. An assessor determines value. If a property owner disagrees with an assessment determination, they petition the Board of Review (as noted herein). What Defendants Berg did was reassess the taxable value of Plaintiff's Property, at his request, and reduced his assessment and tax bill based on the order of this Honorable Court”. Despite conducting itself properly, Defendants Berg find themselves here. STANDARD OF REVIEW Michigan law provides that a motion under MCR 2.1 16(C)(8) tests the legal sufficiency of the complaint on the basis of the pleadings alone. See York v. 50th Dist. Ct., 212 Mich. App. 345, 347, 536 N.W.2d 891, 893 (1995). Summary Disposition should be granted where the nonmoving party’s pleadings are not legally sufficient to sustain an actionable claim. ! Defendant Berg forwarded Plaintiffs FOIA requests of its own initiative as well. ? Exhibit 3, Judgement Page 7 of 15
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Exhibit C
Exhibit C
Parcel Number:
041-013-000-672-02
Jurisdiction:
Meple Ridge Township
county: Alpena
Printed on
01/29/2025
Ri Sale’
Bale” insc.
Terms
of Sale
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Front.’
Price)
Date
Type
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Trans.
of 14/23/2618 Tob
“21-NOT USED/OTHER
{604/168
2.0
2611
6,0607 02/23/1958
Twp
“21-407 USED/OTHER
03-hRM'S LENGTH
Status
{owner's Name/Address
|TADAJEWSKT Foto
& BRIAN TADAJEWSK
1489 GERONIMO
.
pens HE 45707
[improved
|
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Public
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{Improvements
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Frontage
Depth
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Depth
Rate Adj. Reason
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4.50 Total Acres
Total Est. Land Value =
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TH N 03D 414 405 E 1035.08 FT TH
5 130
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25 67 & 142.66 £5 7H 5 06D som 0 325.0
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| Land provement cost Estimates
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|
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cash value
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24,900
33,300
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Exhibit D- COA Order Court of Appeals, State of Michigan ORDER BRIAN TADAJEWSKI V BERG ASSESSING AND CONSULTING INC Docket No. 377727 LC No. 2025-003160-CK Michael F. Gadola, Chief Judge, acting under MCR 7.203(F)(1), orders: The motion to waive fees is GRANTED in this case only. The claim of appeal is DISMISSED for lack of jurisdiction. MCR 7.203(A)(1). The October 1, 2025 order is not a final order as defined in MCR 7.202(6)(a)(i) because it does not dispose of the underlying claims against defendants Allen Berg and Berg Assessing and Consulting, Inc. Dismissal is without prejudice to the filing of a late appeal under MCR 7.205(A)(4), provided such a filing meets all requirements under the court rules and is not time-barred. November 4, 2025
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Exhibit E-1: Certified Record ROW Boundary Exhibit E-1: Certified Record ROW Boundary “~L:. 564 P: 670 OR 12/05/2025 01:31 PM Pase 20f 3 $30.00 Mandy Smith, Register Alpena Co I HE ed AAA RO NTRS 1 STATE OF MICHIGAN IN THE 26™ CIRCUIT COURT FOR THE COUNTY OF ALPENA BOARD OF COUNTY ROAD COMMISSIONERS OF THE COUNTY OF ALPENA, Plaintiff, Vv. BRIAN TADAJEWSKI, File. No 22-1899-CH Defendant. William L. Henn (P61132) BRIAN TADAJEWSKI Andrew J. Spica (83559) In Pro Per Clayton J. Prickett (86745) 488 Geronimo Rd HENN LESPERANCE, PLC Alpena, MI 49707 Attorneys for Plaintiff 32 Market Ave SW, Suite 400 Grand Rapids, MI 49503 (616)551-1611 ORDER DENYING DEFENDANT’S MOTION TO ENFORCE CLAIMED RIGHT OF WAY AND GRANTING PLAINTIFF'S MOTION TO SHOW CAUSE PRESENT: HON. K. EDWARD BLACK, CIRCUIT COURT JUDGE The Defendant filed a Motion to Enforce Claimed Right of Way, asserting that the public highway was only 33 ft wide. However, this is in contradiction with the Court’s prior Order Granting Plaintiff's Motion for Summary Disposition. That Order granted a highway by user pursuant to MCL 221.10. MCL 221.10 provides that all such highways are 4 rods in width, or 66 feet. Defendant counters with a statement from an individual who is not a party to the case and fails to comply with the Court’s prior Order. Accordingly, Defendant’s Motion is DENIED and the Plaintiff's Motion for Order to Show Cause Pursuant to MCR 3.606(A)(1) and MCL 600.1701 is GRANTED. FUHED NOV 2 12024 [od . ALPENA COUNTY CLERK.
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Exhibit E-2
Exhibit E-2
564 P: 670 OR
01:31 PM
Page:
3 of
J20s 20%
2 kagister Alpena Co
BEATER
TR ARAL TRAC
B1
It is so ORDERED.
Dated:
__{/ Joe [ay
ert
y
4
HON. K. EDWARD BIACK, CIRCUIT JUDGE
$30.00
T hereby certify that I served a copy of the foregoing document upon all attorneys/parties of record.
,
Date:
\-0[-% yu
Clerk