25-003759.pdf
Jbs Homes LLC & Homes For You LLC, Petitioner V City Of Oak Park, Respondent · 25-003759-TT
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RECEIVED NOY 1.3 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR JBS Homes LLC & Homes for you LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003759 City Of Oak Park, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order. Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). ST) o . By: 7 ali Cul oF H CLE pe Entered: November 6, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives.
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MTT Docket No. 25-003759 Page 2 of 2 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal's e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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Mayor Marian McClellan Mayor Pro Tem CITY OF OAK PARK Shaun Whitehead Council Members Solomon Radner Assessing Division Julie Edgar . . Stephanie Crawford Department of Finance City Manager Erik Tungate Homes for You LLC 2648 Windemere Rd Birmingham, Ml 48009 Qctober 2, 2025 Re: Uncapping of Taxable Value- Parcel 52-25-19-183-010- 24020 Condon Ave, Oak Park, MI Dear Property Owner, Our office was recently notified of a transfer of ownership of the above-mentioned property. On the delayed filed Property Transfer affidavit, it was indicated that the property was commonly controlled. After reviewing the information received it was determined that this transfer was not an exempt transfer and the property's taxable value must be uncapped for the 2019 assessment year. Enclosed is the Assessor Affidavit regarding “uncapping” of the Taxable Value for the years 2019 through 2025. You will receive a revised tax bill from the Oakland County Treasurer for the following year(s): 2019 through 2024. The City of Oak Park Treasurer will be issuing a revised summer tax bill for 2025. The winter tax bill will be calculated correctly. Below is the estimated amount of additional taxes that will be billed for each year. These estimates do not include any interest or penalties that may apply. Tax Years: 2019 - $1392, 2020 - $1412, 2021 - $1417, 2022 - § 1432, 2023 - $1491 2024 - $1601, 2025 - $1679 If you disagree with the above determination, you have 35 days from the date of this notice to appeal the decision to the Michigan Tax Tribunal. Full instructions on how to file an appeal are found on their website at www.michigan.gov/taxtrio If you have any questions concerning this matter, please do not hesitate to contact our office.
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Mayor Marian McClellan CITY OF OAK PARK po To Shaun Whitehead Council Members Solomon Radner Assessing Division Julie Edgar . . Stephanie Crawford Department of Finance City Manager Erik Tungate N Citulbiilionl 1915 GET Homes for You LLC 2648 Windemere Rd Birmingham, Mi 48009 October 2, 2025 Re: Uncapping of Taxable Value~ Parcel 52-25-29-352-029 — 23231 Eastwood Ave, Oak Park, Mi Dear Property Owner, Our office was recently notified of a transfer of ownership of the above-mentioned property. On the delayed filed Property Transfer affidavit, it was indicated that the property was commonly controlled. After reviewing the information received it was determined that this transfer was not an exempt transfer and the property's taxable value must be uncapped for the 2020 assessment year. Enclosed is the Assessor Affidavit regarding “uncapping” of the Taxable Value for the years 2020 through 2025. You will receive a revised tax bill from the Oakland County Treasurer for the following year(s): 2020 through 2024. The City of Oak Park Treasurer will be issuing a revised summer tax bill for 2025. The winter tax bill will be calculated correctly. Below is the gstimated amount of additional taxes that will be billed for each year. These estimates do not include any interest or penalties that may apply. Tax Years: 2020 - $958, 2021 - $962, 2022 - $972, 2023 - $1012 2024 - $1087, 2025 - $1140 If you disagree with the above determination, you have 35 days from the date of this notice to appeal the decision to the Michigan Tax Tribunal. Full instructions on how to file an appeal are found on their website at www.michigan.gov/taxtrib If you have any questions concerning this matter, please do not hesitate to contact our office.
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Mayor Marian McClellan CITY OF OAK PARK Soon Whitehead Shaun Whitehead Council Members Solomon Radner Assessing Division Julie Edgar . H Stephanie Crawford Department of Finance City Manager Erik Tungate JBS Homes LLC 2648 Windemere Rd Birmingham, Ml 48009 October 2, 2025 Re: Uncapping of Taxable Value— Parcel 52-25-31-129-071 — 14640 Pearson Ave, Oak Park, Ml Dear Property Owner, Our office was recently notified of a transfer of ownership of the above-mentioned property. On the delayed filed Property Transfer affidavit, it was indicated that the property was commonly controlled. After reviewing the information received it was determined that this transfer was not an exempt transfer and the property's taxable value must be uncapped for the 2021 assessment year. Enclosed is the Assessor Affidavit regarding “uncapping” of the Taxable Value for the years 2021 through 2025. You will receive a revised tax bill from the Oakland County Treasurer for the following year(s): 2021 through 2024. The City of Oak Park Treasurer will be issuing a revised summer tax bill for 2025. The winter tax bill will be calculated correctly. Below is the estimated amount of additional taxes that will be billed for each year. These estimates do not include any interest or penalties that may apply. Tax Years: 2021 - $724, 2022 - $732, 2023 - $762 2024 - $819, 2025 - $858 If you disagree with the above determination, you have 35 days from the date of this notice to appeal the decision to the Michigan Tax Tribunal. Full instructions on how to file an appeal are found on their website at www.michigan.gov/taxtrib If you have any questions concerning this matter, please do not hesitate to contact our office.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1 BROWN. DPA
GOVERNOR
LANSING
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
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) 279, 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 heid in default.
Section 1: Petitioner's Contact Information
First Name
M.E
Last Name/Company Name
Thomas
J
Berta
Mailing Address (No., Street, P.C. Box or Rural Route)
14124 Merci Ave.
City or Town
State
ZiP Code
Sterling Heights
Mi
48313
Telephone Number 586921 4350
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
bertateam@kw.com
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
M.A.
Last Name
Thomas
J
Berta
Frmteme
ta JBS Homes LLC & Homes For You LLC
Mailing Address (No., Street, P.O. Box or Rural Route)
14124 Merci Ave
City or Town
State
ZIP Code
Sterling Heights
Mi
48313
Telephone Number 586921 4350
Email Address (do not enter unless you want MTT to send all correspondence via email}
bertateam@kw.com
Section 3: Subject Property Information
How many
1f you are appealing more than one parcel, are they contiguous or adjoining?
parcels areyou | [1] ves*
No**
appealing?
*if yes, use a multiple parcel form fer information regarding any contiguous parcels.
*if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first property's address)
14640 Pearson, 23231 Eastwood & 24020 CondonPage 7
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
0 True Cash and Taxable Value
[1 Poverty Exemption
J Taxable Value Only (calculation)
[7 Disabled Veterans Exemption
Uncapping of Taxable Value
[1] Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[I Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
These LLC's have 2 members, myself, Thomas J Berta, and my partner, George Nestor.
We purchased these homes in our LLC's 6 to 13 years ago. We applied for an equity line
loan about 5 years ago through our bank, First State Bank.
First State Bank said that
we needed to quit claim the houses into Thomas Berta or George Nestor and then quit
claim the homes back into the LLC's. This is what we did. We have income tax filing
proof that we paid taxes on these 3 homes every year since we purchased the homes
approximaetley 6 to 13 years ago. We do not feel this was a change in ownership and
the City of Oak Park should not have uncapped the taxes on these homes.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2019-2025
Did you protest the assessment at a Board of Review {BOR)? [mn] Yes
No
if Yes, check which BOR you attended AND attach the BOR decision: [Hl] March
Od July
[| December
if No, check the applicable reason(s):
[7 Not required to attend
[| Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
[I] Appealing within 35 days of receipt of Notice of UncappingPage 8
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
‘GOVERNOR
LANSING
DIRECTOR
Fee Information
Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?
[7 Yes
No
Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
[J Yes
No
If you answered yes to either or both of the above 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.
Signature *required
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