25-003726.pdf

Katherine A Mason, Petitioner V Township Of Lenox, Respondent · 25-003726-TT

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RECEIVED 

MAY 27 2026 

FORMAL STATEMENT OF APPEAL 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-003726-TT 

In the Matter of: Appeal of Property Assessment Authority Cited: Michigan Compiled 

Laws (MCL) Section 211.154 

STC Docket Number: 154-2025-0079 Jurisdiction: Lenox Township, Macomb County, 

State of Michigan 

STATEMENT OF THE ISSUE This appeal is brought pursuant to MCL 211.154 

regarding the incorrect omission and subsequent retroactive adjustment of 

property taxes for the tax years 2023 and 2024. The Petitioner seeks emergency 

relief, an immediate waiver of any accrued interest or late penalties, and an 

extended, zero-interest payment structure. The basis of this appeal rests upon a 

formal, written admission of internal administrative failure, negligence, and 

staffing operational breakdowns by the Lenox Township Assessing Department. 

STATEMENT OF FACTS AND ADMISSION OF MUNICIPAL ERROR As formally 

documented by the Lenox Township Assessing Department under Section 4: 

Explain Your Answer to this Appeal, the municipality has conceded the following 

facts: 

1. 

Staffing and Operational Collapse: In the fall of 2021, the Lenox Township 

Assessing Department experienced a total, “complete change in staff.” This 

operational instability directly fractured critical administrative workflows. 

2. 

Failure to Receive Permits: Due to the aforementioned staffing turnover, the 

assessing office actively failed to receive, process, or monitor building permits 

transmitted from the Village of New Haven Building Department.

\ 

identified until the summer of 2025 during-an annual 20% review process. This 

represents a multi-year delay caused exclusively by internal agency mechanics. 

5. 

Explicit Admission of Fault: The Lenox Township Assessing Department has 

explicitly entered into the official record that they "understand and agree that 

[they] are fully responsible for this oversight." 

LEGAL ARGUMENT & STATUTORY EQUITY 

Municipal Estoppel and the Prevention of Unjust Penalization 

While MCL 211.154 allows for the correction of omitted property, the statute should 

not be leveraged as a mechanism to punish a taxpayer 

for a multi-year 

administrative failure openly claimed by the municipality. The Petitioner acted in 

good faith, maintaining no visibility into the internal, manual data transmission 

breakdowns between the Village of New Haven and Lenox Township. 

Absence of Taxpayer Fault The administrative record proves zero negligence, 

omission, or misrepresentation on the part of the property owner. The retroactive tax 

burden is born solely out of a four-year-old clerical and personnel failure within the 

township. 

Arbitrary and Severe Financial Hardship The Township states that the payment 

policy mandated by the Macomb County Treasury "does not allow for more time to 

pay." Forcing a taxpayer to immediately liquidate or clear multiple years of 

retroactively assessed taxes in a single cycle—due entirely to a delayed municipal 

discovery—is arbitrary, inequitable, and constitutes severe, unexpected financial 

hardship. 

RELIEF REQUESTED 

Based on the explicit, written admissions of full responsibility by Lenox Township, 

the Petitioner respectfully requests that the reviewing authority issue an order

policy and establish a multi-year, interest-free payment plan commensurate with 

the four-year delay it took the township to discover its own clerical error. 

+ Stay of Enforcement / Tax Lien Protections: Prevent the Macomb County 

Treasury from moving the property into forfeiture, delinquency, or tax foreclosure 

while this structural payment resolution is being adjudicated. 

Respectfully Submitted, 

Katherine Mason 

58659 Virginia Circle 

313) 510-9407 

May 20, 2026

RECEIVED 

SEP 25 2025 

: 

STATE OF MICHIGAN 

TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY FEARS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Speclal 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 appeat 

{e.g. Board of Review Decision ar Notice of Unoapping) 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 

ML 

Last Name/Company Name 

Figst 

Name 

- 

Potbhe zine 

A 

Mason 

Mailing Address (No., Stregt, P.0. Box or Rural Route) 

S58 54 

gina 

Cue le 

Gily 

or Tawn 

State 

ZIP Code 

ew agen 

Mr | E048 

BE Number 

2 

5)o- A407 

E.mait Address {do not enter untess you want MTT to sond all correspondence via e-mail) 

Rebherine dmason & Aol. ¢ on 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

| First Name 

[ENN 

Last Name 

| 

Firm Name (if any) 

Malling Address {No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address {do not entar unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

if you are appeallng more than one parce, are they contiguous or adjoining? 

parcelsareyou | {] vest 

No** 

appealing? 

lf yes, use a multiple parcel form for information regarding any conliguous parcels. 

Uf no, you must fie separate appeals for each non-contiguous or non-adjolning parce! or you will bo defaulted. 

Properly Address (No., Street, City, ST, 2iP) 

[if multiple, list first property's address] 

58¢5a 

Vienia 

Cle le.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (shack ati that apply) 

True Cash and Taxable Value 

[1 Poverty Exemption 

I 

Taxable Value Only (calculation) 

[0 bisabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[7 Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ofer A years of 

hung 

vn 

a hone Hed 

© poeitect 

Howed 

do oblains 

TH 

Homne 

ot 

ry rear 

40 have a Hove 

boas 14+ 

Do 

po 

an 

admin shah pe erro~ 

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have 

been 

Sent 

nto 

france 

| 

harelship. 

Please 

Sea 

ateched 

L Her oF 

Explanea + on 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

A623 ~ Road 

Did you protest the assessment at a Board of Review (BOR)? [J Yes 

[¥] No 

If Yos, check which BOR you attended AND attach the BOR dacisian: [] Maron 

[1 duty 

[] pacember 

If No, check the applicable reason(s) 

0 Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, Inolude explanation in Section 8) 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use me multiple parcet form for additlonal, contiguous parcels. 

Parcel Identification Number: 

Ae Db D3 - 227 

~ 13D 

A033 + 200Y 

Classification of Property: 

Real 

Te 

(check one) 

[] 

Agricultural 

Commercial 

Industrial 

Resldenijal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as Stale Equalized Value) as established by the BOR: 

See allected 

Current Taxable Value as established by the BOR: 

What do you helieve is the fair market value (also known as True Gash Value)? 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

1f you believa the Taxable Value differs fram your contention of Assessed Value, enter your canlention 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: 

Real 

Personal 

{check one} 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you beliave Is the property's classifloation? 

Real 

Personal 

(chack one) 

m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

if improved property, how 8 the property currently being used? 

if improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yeas 

[B] No 

Are you appealing ONLY tha denial of a Poverly Exemptlon or Disabled Velerans Exemption? 

[7 tes 

®ve 

If you answered yes to either or both of the above questions, you are pot required to pay any filing fees. 

The filing fee Is basad on the greater of the State Equalized Value or Taxable Vajue In contention, 

If you are appealing mora than one 

parcel, the parcel wilh the highest State Equalized Value or Taxable Value in contention will he used to determine your filing fee, plus 

$26.00 will be added for eaoh additional parcel being appealed, not to exoced a total fling fee of 

$1,000. 

If your property Is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention fs: 

Filing Fea is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,600.00 

$200.00 

$Ovar $500,600.00 

$300.00 

IFyour property 1s 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 indlcated above. 

if your property Is NOT rasidential property and the State Equalized Value or Taxable Value in contention is $106,000.01 or greater tie 

appeal does not qualify for Small Claims, Therefore, an Entire Tribunal petition must be filed, 

Signature required 

Pejitionegjor Allg, 

horlzed Re 

talive's Signature: 

Ist

Explanation for Appeal 

After 4 years of living in a home that 

| dreamed of having, that 

| worked hard to obtain, the 

American dream of becoming a homeowner, has become my worst nightmare. Due to an 

oversight, and administrative error by Lenox Township of not turning in my paperwork for 

proper assessment of my property and not noticing it until 4 years later has sent me into 

financial hardship and a state of depression. 

| have done everything to secure my home. 

| 

have my taxes rolled into my mortgage (Escrow) so that 

| wouldn’t have to worry about 

delinguent taxes and possible foraclosure on my home due to owing back taxes. 

twas handed a $8723.74 bill that 

| am not financially able to pay, and being told that if | 

don’t pay this bill by November 3, 2025 there will be additional penalties, and if not paid off 

within 2 years the foreclosure process will start. 

This is unfair 

[ did everything 

| was supposed to do after closing on my home. 

immediately 

after closing took all my paperwork to Lenox Township and placed the handling of my 

paperwork into their hands. Now all they can tell me is oh well we apologize we had a 

change in employees and the paperwork got mishandled and we did not catch it until 4 

years later and so you’re now going to have to suffer because of our error. 

They have taken no accountability for their error. Me the innocent taxpayer have to be 

penalized due to their error. 

| can even understand having to pay the bill, but 

| just don’t think that 

| should be left 

holding the full responsibility of their error and then be told it has to be paid immediately 

and if required to pay the bill be given at least 2-3 years to pay without penalty. 

This is a debt that would have been spread out over 2 years without the added expense of 

my current tax obligations and other housing increases, not to mention my everyday living 

expenses currently that 

| have. They have placed a 60-day obligation to pay and a two year 

commitment that they won't foreclose on my home if its paid by the 2 year deadline. 

| can’t 

even sell my home if its not paid due to a lien. 

This is all due to someone else’s doing not any negligence of my own. How is this fait? As a 

hard-working Taxpayer that did all the right things yet still have a delinquent tax bill and a 

possibility of foreclosure if not paid. This has sent me into financial hardship, and no one 

seems to care. Please help. 

I've tried talking to them. How can they get off that easy

This increase is not due to property value increases this is due to them not sending their 

assessors out to properly assess the property in the first place. And this went on for 4 years 

and this is the hope they gave me....they are only going back 2 years. 

‘So for 4 years somebody never did their job and 

1 have to pay and they walk away Scott free. 

Heres the explanation given to be for the bill. 

In 2021 they had a change in employees They are the ones that look at the houses. 

However due to the changeover they missed my home. 

They said they were taxing vacant land they. (How can you tax vacant land you have to tax 

the owner of that land 

| can’t own land in the subdivision) 

Then she said on June 28, 2021 they were waiting for permits and didn’t get one and didn’t 

put 2 and 2 together failure on their end. 

| quote she said failure on their end. Then she 

blatantly said they dropped the ball, 

Now how Is this fair? 

| really believe Lenox Township should be held fully accountable for 

this not me. 

I am willing and ready to pay whatever taxes for 2025 going forward. As we know there will 

be an increase in my mortgage payment because my 2025 escrow account will be in the 

negative and I’m okay with that. 

It's the $8723.74 that’s sending me spiraling out of control, 

| did not attend the meeting because 

| didn’t know 

| had to. My taxes are included in my 

mortgage payment so whatever increase 

| figured that my mortgage company would handle 

it. 

{was not aware they were assessing for back taxes due to an administrative error as they 

labeled it. 

Thank you, 

Katherine Mason

STATE OF MICHIGAN 

MICHIGAN STATE TAX COMMISSION 

OFFICIAL ORDER 

Docket Number: 

154-2025-0079 

Issued August 20 2025 

Q 

A 

: 

A 

The State Tax Commission, at a meeting held on August 18, 2025, approved a request pursuant to 

£ 

MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to 

0] 

the values indicated. 

hi) 

Property Owner: 

¢ { 

Parcel Code: 

26-08-33-227-130 

MASON, KATHERINE 

. 

oN 

b) 

Classification: 

REAL 

68669 VIRGINIA CR 

7 

County: 

MACOMB 

MEW HAVEN MI 48048 

Eo 

§ 

Assessment 

TWP. OF LENOX 

woe? 

Unit: 

Assessing Officer / Equalization Dir 

A 

School District: NEW HAVEN COMMUNITY SCHOOL privat i} 

Village: 

Village of NEW HAVEN 

LENOX, MI 48050 

= 

YEAR 

ORIGINAL 

REQUESTED 

APPROVED 

NET INCREASE OR - 

VALUATION 

VALUATION 

VALUATION ~~ NET (DECREASE) 

ASSESSED VALUE 

or 

2025 

$26,700 

$164,700 

$164,700 

$138,000 

2024 

$25,800 

$170,800 

$170,800 

$144,900 

2023 

$23,800 

$142,600 

$142,600 

$118,800 

TAXABLE VALUE 

2025 

$23,188 

$131,855 

$131,855 

$108,667 

2024 

$22,491 

$127,880 

$127,890 

$105,399 

2023 

$21,420 

$121,800 

$121,800 

$100,380 

The assessor is directed to enter on the assessment roll the net increase/decrease in assessed value and/or 

taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax 

roll in his/her possession Is directed to enter corrections on the affected tax rolls and to spread the appropriate 

millage rates for each year corrected. 

If this order results in additional taxes being owed, the officer having the tax roll in his/her possession shall, not 

later than 20 days after receiving this order, submit a corrected tax bili, itemized by taxing jurisdiction, to the 

owner of the property. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. 

If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made 

by the county treasurer as provided by MCL 211.154 (6). 

A person to whom properly is assessed may appeal the State Tax Commission's determination within 35 days 

of the date of issuance to the Michigan Tax Tribunal. More information 

on how to file an appeal with the 

Michigan Tax Tribunal can be found at www.michigan.gov/taxtrib or by calling the Michigan Tax Tribunal at 

(517) 335-9760, 

: 

Local taxing authorities may appeal the State Tax Commission's determination within 21 days of the date of

Sec. 154. (1) IF the state tax commission determines that property subject to the collection of taxes under this act, including 

property subject to taxation under 1974 PA 198, MCL 207.551 to 207.572, 1805 PA 282, MCL 207.1 to 207.21, 1953 PA 189, 

MCL 211.181 to 211.182, and the commercial redevelopment act, 1978 PA 255, MCL 207.651 to 207.668, has been incorrectly 

reported or omitted for any previous year, but not to exceed the current assessment year and 2 years immediately preceding the 

date the incorrect reporting or omission was discovered and disclosed to the state tax commission, the state tax commission shall 

place the corrected assessment value for the appropriate years on the appropriate assessment roll. The state tax commission 

shall issue an order certifying to the treasurer of the local tax collecting unit if the local tax collecting unit has possession of a tax 

roll for a year for which an assessment change Is made or the county treasurer if the county has possession of a tax roll for a 

year for which an assessment change is made the amount of taxes due as computed by the correct annual rate of taxation for 

each year except the current year, Taxes computed under this section shall not be spread against the property for a period 

before the last change of ownership of the property. 

(2) If an assessment change made under this section results In increased property taxes, the additional taxes shall be collected 

by the treasurer of the local tax collecting unit if the focal tax collecting unit has possession of a tax roll for a year for which an 

assessment change is made or by the county treasurer if the county has possession of a tax ralf for a year for which an 

assessment change is made. Not later than 20 days after receiving the order certifying the amount of taxes due under subsection 

(1), the treasurer of the focal tax collecting unit if the local tax collecting unit has possession of a tax rolf for 

a year for which an 

assessment change Is made of the county treasurer If the county has possession of a tax rofl for a year for which an assessment 

change is made shall submit a corrected tax bill, itemized by taxing jurisdiction, to each person Identified in the order and fo the 

owner of the property on which the additional taxes are assessed, if different than a person named in the order, by first-class 

tail, address correction requested, Except for real property subject to taxation under 1974 PA 198, MCL 207.551 to 207 572, 

1905 PA 282, MCL 207.1 to 207.21, 1953 PA 189, MCL 211.181 10 211.182, and the commercial redevelopment act, 1978 PA 

255, MCL 207.651 lo 207.668, and for real property only, if the additional taxes remain unpaid on the March 1 in the year 

immediately succeeding the year in which the state tax commission issued the order certifying the additional taxes under 

subsection (1), the real property on which the additional taxes are due shall be returned as delinquent to the county treasurer. 

Rea) property returned for definguent taxes under this section, and upon which taxes, interest, penalties, and fees remain unpaid 

after the property is returned as delinquent to the county treasurer, Is subject to forfeiture, foreclosure, and sale for the 

enforcement and collection of the delinquent taxes as provided in sections 78 fo 79a. 

(3) Except as otherwise provided in subsection (4), a corrected tax bill based on an assessment roll corrected for incorrectly 

reported or omitled personal property that is issued after the effective date of the amendatory act that added this subsection shall 

Include penaly and interest at the rate of 1.25% per month or fraction of a month from the date the taxes originally could have 

been paid without interest or penalty. If the tax bill has not been paid within 60 days after the corrected tax bill is issued, interest 

shall again begin fo accrue at the rate of 1.25% per month or fraction of a month. 

(4) If a person requests that an Increased assessment due to incorrectly reported or omitted personal property be added to the 

assessment roll under this section before March 1, 2004 wilh respect to statements filed or required fo be filed under section 19- 

for taxes levied before January 1, 2004, and the corrected tax bill issued under this subsection is paid within 30 days after the 

corrected tax bill is issued, that person is not liable for any penalty or interest on that portion of the additional tax attributable to 

the Increased assessment resulting from that request. However, a person who pays a corrected tax bill issued under this 

subsection more than 30 days after the correcied tax bill is Issued is liable for the penalties and interest imposed under 

subsection (3). 

(5) Except as otherwise provided in this section, the treasurer of the local tax collecting unit or the county treasurer shall disburse 

the payments of interest received fo this state and to a city, township, village, school district, county, and authority, in the same 

proportion as required for the disbursement of taxes collected under this act. The amount fo be disbursed to a local school 

district, except for that amount of interest atributable to mills levied under section 1211(2) or 1211c of the revised schoof code, 

1976 PA 451, MCL 380.1211 and 380.4214¢, and mills that are not included as mills levied for school operating purposes under 

section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, shall be paid fo the stale treasury ard credited to the 

state school ald fund established by section 11 of article IX of the state constilution of 1963, For an intermediate school district 

receiving state aid under section 56, 62, or 81 of the slate school aid act of 1978, 1979 PA 94, MCL 388.1656, 388.1662, and 

388.1681, of the interest that would otherwise be disbursed lo or retained by the intermediate school district, ali or a portion, to be 

detenmined on the basis of the tax rates being ulilized to compute the amount of the state school aid, shall be paid instead to the 

state treasury and credited to the state school aid fund established by section 11 of article IX of the state constitution of 1963. 

(6) If an assessment change made under this section results in a decreased tax liability, a refund of excess tax payments shall be 

made by the county treasurer and shall include interest at the rate of 1% per month or fraction of a month for taxes levied before 

January 1, 

1997 and interest at the rate provided under section 37 of the tax tribunal act, 1973 PA 186, MCL 205.737, for taxes 

levied after December 34, 1996, from the date of the payment of the tax to the date of the payment of the refund. The county 

treasurer shall charge a refund of excess tax payments under this subsection to the various taxing jurisdictions in the same

_ 

MACOMB COUNTY DELINQUENT TAX NOTICE 

LAWRENCE ROCCM 

TRERSURER 

ORE SOUTH MAIN 2ND FLOOR 

Mr CLEMENS MI 48043 

(586) 

469-5190 

(586) 

207-8250 

Fax 

www. macombtreasurer.com 

PROPERTY INFORMATION 

Property Number: 

26-06-33-227-130 

School 

bist: 

NEW HAVEN 

Property address: 

58659 VIRGINIA 

CIR 

NEW HAVEN 

LEGAL DESCRIPTION: 

PEMBROOKE; 

MCCP NO 

911; 

UNIT 130 

DATE: 

09/04/25 

DELINQUENT TAXES DUE 

TOTAL DUE 

TOTAL DUE 

TOTAL DUE 

IF PAXD BY 

IF PAID 

BY 

IF PAID 

BY 

TAX YERR 

BASE TAX 

11/02/25 

11/30/25 

12/31/28 

2024 

4,468.85 

4, pres 85 

5,152.62 

5,197.31 

2023 

4,254.89 

4,254.89 

5,402.26 

5,444.81 

TOTAL 

8,723.74 

8,723.74 

10,554.88 

10,642.12 

OTHER FEES MAY BE APPLIED PER 

PA206 

OF 1893, 

AS AMENDED 

THE REDEMPTION PERIOD FOR 2022 

and/or 

PRIOR YEAR 

TAXES EXPIRES MARCH 

31, 

2025. 

ALL IWTEREST 

IN THE 

PROPERTY WILL 

BE 

LOST 

IF THE PROPERTY 

IS 

NOT 

REDEEMED UNLESS YOU HAVE 

A PAYMENT AGREEMENT 

SIGNED 

BY THE TREASURER EXTENDING 

THE REDEMPTION 

DATE. 

PLEASE CALL 

IF YOU NEED 

A PAYMENT 

PLAN. 

BEGINNING JANUARY 

1, 

2025: 

FOR PROPERTY FORFEITED MARCH 

1, 

2024 

(2022 

& PRIOR YEARS THAT 

DID NOT 

GO TO TAX SALE) 

ORLY 

CERTIFIED CHECK, 

CASHIERS CHECK, 

MONEY ORDER OR CASH WILL 

BE 

ACCEPTED 

FOR PAYMENT 

OF THESE YEARS. 

BEGINNING FEBRUARY 

1, 

2025: 

FOR PROPERTY TO BE FORFEITED 

BARCH 

1, 

2025 

(2023 

& 

PRIOR YEARS 

NOT 

FORFEITED MARCH 

1, 

2024) 

ONLY CERTIFIED CHECK, 

CASHIERS CHECK, 

MONEY ORDER OR 

CASH WILL BE ACCEPTED FOR PAYMENT OF THESE 

YEARS. 

Pay this 

tax 

to: 

LAWRENCE ROCCA 

TREASURER 

ONE SOUTH MAIN 2ND FLOOR 

MP CLEMENS 

MI 

48043 

Make 

check payable 

to: 

MACOMB COUNTY TREASURER 

Please detach along dotted line. 

Keep the top portion for your records. 

PLEASE RETURN THIS PoRTION wr Your PAYMENT. 

THANK You. 

Delinguent 

Tax 

for 

Property Number: 

26-06-33-227-130 

Due 

if paid by 

11/02/25 

8,723.74 

Due 

if paid by 

11/30/25 

10,554.88

Pn Cla 

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

KATHERINE A MASON 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003726-TT 

LENOX TOWNSHIP 

, 

Respondent(s) 

PROOF OF SERVICE 

CHRISTINE LUCIAN 

states that on 11/12/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER FORM 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

TO BOTH THE FOLLOWING VIA EMAIL: 

KATHERINE MASON 

-- KATHERINE1MASON@AOL.COM 

MTT Small Claims - taxtrib@michigan.gov 

( 

[Signature of person who is serving/mailing copy] 

CHRISTINE LUCIAN

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003726-TT 

Section 1: Respondent’s Contact Information 

First Name 

M.I. 

Last Name 

CHRISTINE 

LUCIAN 

Malling Address (No., Street, P.O. Box or Rural Route) 

63775 GRATIOT 

City or Town 

State 

ZIP Code 

LENOX 

_ 

MI 

[48050 

et 586-727-2085 EXT 113 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

CLUCIAN@LENOXTWP.ORG 

Section 2: Respondent's Attorney/Authorized Representative’s Contact Information 

] 

First Name 

MI. 

Last Name 

Firm Nama (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

2IP Code 

Telephone Number 

Emall Address {do not enter unless you want MTT to send all corraspondence via email) 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 60% or more? 

ves 

[} No 

‘Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

Od ves 

[no 

[i Notapplicate

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

PER STC OFFICIAL ORDER MCL 211.154 DOCKET NUMBER 154-2025-0079 

The Lenox Township Assessing Department regrets that we rely on manual data 

transmission from the Village of New Haven Building Department, and that in fall of 

2021, they had a complete change in staff, resulting in our office not receiving permits 

for a few homes. While we understand and agree that we are fully responsible for this 

oversight, we have implemented updated procedures within our department to ensure 

this does not happen again. We regret that the payment policy for 2024 and 2023 does 

not allow for more time to pay, however, we have no authority over this process as this 

process is mandated by Macomb County Treasury. The omitted property was 

discovered during our annual 20% review process in the summer of 2025. We adjusted 

the properties immediately upon discovering the error. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [1 ves 

No 

If yas, check which BOR Petitioner attended: [1 March 

[J suly 

[} December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[ml] No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessments) at Issue, did it have authority? [1 ves 

[Il] No 

If yes, olte the Board's authority, 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

Yes 

[I] No 

If yes, explain 

TI 

STE 

MEL 25 DitkapF |g Y- 2025-0079 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ino 

If so, what Is the Issus date? 

2/1 1/2 025

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 0 Yes 

No 

If Yes, check which BOR Pelitioner attended: [] March 

[J uly 

[} December 

List the date the BOR dented Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Patitloner request the exemption at a BOR? [Hl Yes 

No 

If Yes, check which BOR Petitioner attended: [_] March 

[J yuty 

[] December 

Tax Year(s) denied: 

List the date the exemption was dented: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER 1S APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classificallon should be: 

Real 

Personal 

(check one} 

0 

Agrioultural 

Commercial 

Industrial 

Residential 

Timber-Culover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information suse the muttiple parcel form for additional, contiguous parcels. 

Parca Identification Number: 

26-06-33-227-130 

Classification of Property: 

Reat 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Res 

Timber-Gulover 

Developmental 

 Ulllity 

(check one) 

[Yi 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

164,700 

Current Taxable Value as eslabiished by the BOR: 

131,855 

What do you believe Is tha fair market value (also known as True Cash Value)? 

329,400 

Multiply the True Cash Valus by .5 and enter here, This is your contention of Assessed Value. 

164,700 

If you belleve the Taxable Valua differs from your conlentlon of Assessed Value, anter your cenlention of Taxable Value, 

131,855

STATE OF MICHIGAN 

MICHIGAN STATE TAX COMMISSION 

OFFICIAL ORDER 

Docket Number: 

154-2025-0079 

Issued August 20 2025 

The State Tax Commission, at a meeting held on August 19, 2025, approved a request pursuant to 

MCL 211.154 to revise the real and/or personal property assessment for the below listed parcel to 

the values indicated. 

Property Owner: 

Parcel Code: 

26-08-33-227-130 

MASON, KATHERINE 

iN 

Classification: 

REAL 

58659 VIRGINIA CR 

o 

County: 

MACOMB 

: 

NEW HAVEN MI 48048 

: 

Assessment 

TWP. OF LENOX 

z 

Unit: 

Assessing Officer / Equalization Direp 

School District: NEW HAVEN COMMUNITY SCHOOL HRS TINE H, LUCIAN i 

Village: 

Village of NEW HAVEN 

LENOX, Mi 48060 

Es 

YEAR 

ORIGINAL 

REQUESTED 

APPROVED 

NET INCREASE OR -t 

VALUATION 

VALUATION 

VALUATION 

~~ NET (DECREASE) 

ASSESSED VALUE 

To 

2025 

$26,700 

$164,700 

$164,700 

$138,000 

2024 

$26,900 

$170,800 

$170,800 

$144,900 

2023 

$23,800 

$142,600 

$142,600 

$118,800 

TAXABLE VALUE 

2025 

$23,188 

$131,855 

$131,856 

$108,667 

2024 

$22,491 

$127,890 

$127,880 

$105,399 

2023 

$21,420 

$121,800 

$124,800 

$100,380 

The assessor is directed to enter on the assessment roll the net increase/decrease in assessed value and/or 

taxable value for each year, as approved by the State Tax Commission. The officer preparing or having the tax 

roll in his/her possession Is directed to enter corrections on the affected tax rolls and to spread the appropriate 

millage rates for each year corrected. 

If this order results in additional taxes being owed, the officer having the tax roll in histher possession shall, not 

later than 20 days after receiving this order, submit a corrected tax bill, itemized by taxing jurisdiction, fo the 

owner of the properly. See MCL 211.154 (3) and (4) regarding the applicability of penalty and interest. 

If excess taxes have been paid as a result of an over assessment, a refund of the overpayment shall be made 

by the county treasurer as provided by MCL 211,154 (8). 

A person to whom property is assessed may appeal the State Tax Commission's determination within 35 days 

of the date of issuance to the Michigan Tax Tribunal. More information 

on how to file an appeal with the 

Michigan Tax Tribunal can be found at www.michigan.gov/taxtrib or by calling the Michigan Tax Tribunal at 

(617) 335-9760, 

Local taxing authorities may appeal the State Tax Commission's determination within 21 days of the date of

Michigan Deparlment 

of Treasury 

627 (Rev. 11-17), Page 1 of 2 

L-4154 

Assessor or Equalization Director’s Notice of Property 

incorrectly Reported or Omitted From Assessment Roll 

a 

This form is issued under authority of Section 211.154, MCL. Filing is mandatory. 

PART 1: ASSESSOR/EQUALIZATION DIRECTOR SECTION 

ASSESSORIEQUALIZATION DIRECTOR INFORMATION (Type or Print Legibly) 

Name of Assessor or Equalization Director 

Telephone Number 

E-mail Address 

CHRISTINE LUCIAN 

(586) 727-2085 

CLUCIAN@LENOXTWP.ORG 

Mailing Address (Number, Street, PO Box) 

City 

State 

ZIP Code 

63775 GRATIOT 

LENOX 

Mi 

48050 

PROPERTY AND ASSESSMENT ROLL INFORMATION 

Name(s) of Property Owner(s) 

MASON, KATHERINE 

Owner's Malling Address (Number, Street, PO Box) 

City 

State 

ZIP Code 

58659 VIRGINIA CR 

NEW HAVEN 

Mi 

48048 

County Where Properly is Located 

Name of Local Assessing Unit 

Village Name (if applicable) 

MACOMB 

LENOX TWP 

NEW HAVEN 

Parcel Code 

Name of School Dislict Where Property Is Located 

26-06-33-227-130 

NEW HAVEN 

Properly Classification 

X Real Residential 

] Real Agricultural 

] Personal Industrial 

Im Personal Residential 

(| Real Industrial 

I] Real Developmental 

™ Personal Commercial 

™ Personal Agriculiural 

[] Real Commercial 

[| Reat Timber-Cutoves ~~ [_] Personal Utilty 

[7] special Roti (PA 198, PA 255, PA 189) 

Property Description (if omitied from the rofl, legal description must be provided) 

PEMBROOKE 

MCCP NO 911 

UNIT 130 

REASON FOR THIS NOTICE 

The Assessor of Equalization Director must provide a delafied explanation for requesting this change. Allach an addilional page if necessary, 

THE VILLAGE OF NEW HAVEN BUILDING DEPARTMENT DID NOT NOTIFY THE ASSESSING DEPARTMENT OF 

THE NEW HOME PERMIT. NEW HOME PERMIT WAS PULLED IN 2020 AND FINALED IN JUNE OF 2021. 

THEREFORE, WE REQUEST THAT THE HOME BE ADDED FOR THE CURRENT (2025) AND TWO PRECEDING 

YEARS (2024,2023). 

ASSESSED VALUE 

TAXABLE VALUE 

Year(s) for Which Notice 

Assessed Value 

Requested 

Taxable Value 

Requested 

was Given 

on Assessment Roll 

Assessed Value 

on Assessment Roll 

Taxable Value 

2025 

26,700 

164,700 

23,188 

131,855 

2024 

25,900 

170,800 

22,491 

127,890 

2023 

23,800 

142,600 

21,420 

121,800 

REAL AND PERSONAL PROPERTY INFORMATION (Question 1 Personal Property only) 

1, 

Did the owner of the property complete and deliver a Form 632 (L-4175), Personal Property Statement, or Form 5278, Eligible Manufacturing 

Personal Properly Combined Document, for each year that this notice covers that was: 

(| Timely Filed? (Accepted as filed and used In determining the assessment thal was confirmed by the Board of Review?) 

| Estimated/Not Filed? If estimated or not filed, Indicate the year(s):

26-06-33-227-130 

2025 

2024 

2023 

2022 

2021 

2021 TCV 

2022 TCV 

2023 TCV 

2024 TCV 

2025 TCV 

AV 

$26,700 

$25,900 

$23,800 

$20,400 

$20,400 

ADJ AV 

$164,700 

$170,800 

$142,600 

$116,000 

$68,300 

wv 

$23,188 

$22,491 

$21,420 

$20,400 

$6,439 

ADI TV 

$131,855 

$127,890 

$121,800 

$116,000 

$68,300 

IRM 

1.031 

1.050 

1.050 

1.033 

1.014 

UNCAPPING YEAR 

136,670 ESTIMATED 50% COMP FOR 2021 FINALED JUNE 2021 

232,082 

285,104 

341,531 

329,457

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202600047634 

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Total Pages; 

1 

08/18/2026 02:24 

PM 

Fees: 

$30.00 

Anthony 

G. 

Forlini, Clerk/Register 

of Deeds 

Macomb County, 

MI 

RECD HAERME 00 2EMATIER 2 18 

Michigan Dopaniment of Treasury 

3839{8-01) 

Cancellation of Certificate of Forfeiture of Real Property 

This form is issued under the Authority of MCL 211.78g(2) 

On the 30th 

day of 

_March 

. 2026 

the MACOMB 

County 

Treasurer recorded a Certificate of Forfeiture of Real Property with the register of deeds in Liber 30589 

Page 928 

. The certificate was recorded into the public record in error for the reason cited below: 

0 Bankruptcy filed Prior to Forfeiture Date 

[] Exempt City/Township Owned Property 

[] Clerical Error 

Erroneous/Indefinite Description 

Homestead Exemption Appeal Pending 

“SK 

Michigan Tax Tribunal Appeal 

Exempt Railroad Property 

[] Exempt State Owned Property 

[] State Tax Commission Appeal 

[] Tax Paid Prior to Forfeiture Date 

[] Twice Assessed 

[ Exempt US Government Property 

[ Other 

This document cancels the Certificate of Forfeiture of Real Property that was recorded in error on the following parcel 

Property iD Number/Property Description 

26-06-33-227-130 

PEMBROOKE; 

MCCP 

NO, 

911; 

UNIT 

130

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Katherine Mason 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003726-TT 

Lenox Township 

, 

Respondent(s) 

PROOF OF SERVICE 

Katherine Mason 

states that on May 20, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Formal Statement of Appeal 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Lenox Township Clerk 

Macomb County Treasurer 

MTT Small Claims-taxtrib@michigan.gov 

Ltn —— 

[Signature of person who is serving/mailing copy] 

Katherine Mason 

[Print/type name of person serving/mailing copy]

aad 

5 

fl 

4 

Katherine Mason 

58659 Virginia Circle 

New Haven, MI 48048 

958° 

0710 

5270 

0O7L7 

O747 

78 

Michi

611 W.

4th Fl

Lansin

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