Petitioner Rosemeyer Motion for Leave and Comparable Exhibit.pdf
Britni G Rosemeyer, Petitioner V Township Of West Bloomfield, Respondent · 25-003371-TT
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MTT 25-003371 | 1 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Britni G Rosemeyer, Petitioner v Township Of West Bloomfield, Respondent MTT Docket No. 25-003371 Parcel X-18-03-104-025 NOTICE OF REBUTTAL EVIDENCE AND ALTERNATIVE MOTION FOR LEAVE TO SUBMIT SUPPLEMENTAL EVIDENCE Petitioner offers Exhibits A and B to rebut Respondent's October 20, 2026 disclosure under TTR 203(p) and 289(3), or requests leave under TTR 289(1). This submission leaves the relief requested in the petition unchanged. 1. The telephone hearing is November 10, 2026 at 1:45 p.m. Eastern. The ordinary evidence deadline was October 20. Petitioner did not understand the 21-day deadline and promptly submits these newly located records on October 21, one day late and twenty days before the hearing. 2. The original 2025 assessment of $55,990 implied $111,980 true cash value (TCV). The March 18, 2025 Board of Review notice reduced it to $35,270, or $70,540 TCV, stating Assessor Correction. Respondent's October 20, 2026 disclosure now proposes $55,980 TCV for both years. The percentage comparisons are: Township TCV Above $40,000 purchase price Above $25,199 published appraisal $111,980 180.0% 344.4% $70,540 76.4% 179.9% $55,980 40.0% 122.2% Percentages are the amount above each reference, rounded to one decimal; all comparisons use TCV, not taxable value.
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MTT 25-003371 | 2 3. Exhibit A contains a transaction summary, Township LAND ANALYSIS 2026.pdf page 860, and vacant-land sales map page 3 of 34. Exhibit B identifies the subject in blue and comparable in red. It illustrates proximity, not wetland boundaries or buildability. 4. Exhibit A documents parcel 18-03-105-049 selling for $25,000 on March 6, 2024, coded 03- ARM'S LENGTH, with a $25,199 published appraisal and $12,600 assessment. The appraisal is 0.8% above sale price. The same source lists Petitioner's November 21, 2024 $40,000 purchase as arm's length and a $70,541 appraisal, essentially the $70,540 roll TCV. 5. The Township-assigned $25,199 appraisal has not been proven fair market value through a contested proceeding or independent proof here. If the comparable also lacks independent buildability, it may itself be overvalued. Petitioner uses it as an upper comparison point, subject to property differences, without conceding a value floor or altering the relief requested in the petition. 6. The study lists 0.29 acre and 77.43 feet of actual frontage for the subject, versus 0.21 acre and 100.00 feet for the comparable. Effective frontage is nearly equal: 84.8 and 83.0 feet, respectively. Additional restricted acreage cannot automatically be treated as additional usable building area. 7. The wetland report filed with the petition documents substantial regulated wetlands and development constraints. Petitioner contends the subject lacks independent residential building utility. Frontage pricing must reflect legally available uses, permit feasibility and usable area. Differences in access, wetlands and permitted uses require consideration when comparing these lots. 8. Respondent's disclosure, page 14, directs valuation of the whole lot at 50% due to wetlands, without reconciling the result with the nearby sale and appraisal. The successive values and
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MTT 25-003371 | 3 different relationships to sale prices appear arbitrary without property-specific, market-supported explanations. Halving a frontage model does not itself establish restricted land's market value. Petitioner requests consistent methodology and reconciliation under MCL 211.27(6). 9. Petitioner's own $40,000 purchase is important evidence. Under MCL 211.27(6), purchase price is not presumptive TCV. Neither that price nor the comparable's assigned appraisal establishes a mandatory floor. Both must be weighed against legally available uses and wetland constraints. 10. Alternatively, leave is warranted because the supplement is narrow and the underlying sale records were published by Respondent. Petitioner requests a fair opportunity for Respondent to respond, without an adjournment, and claims the TTR 269(1) motion-fee exemption based on the property's 100% principal residence exemption. Petitioner requests admission of Exhibits A and B as rebuttal or leave for late submission, and consideration of this evidence in deciding the relief already requested in the petition. Petitioner requests a ruling before or at the hearing, allowing Respondent a fair opportunity to respond. Respectfully submitted, /s/ Britni G Rosemeyer Britni G Rosemeyer, Petitioner 1627 Oldtown Ave West Bloomfield, MI 48324 Dated: October 21, 2026
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Clinton Drive sale verification Parcel 18-03-105-049 | West Bloomfield Township MTT Docket 25-003371 | Prepared October 21, 2026 The Township records a $25,000 sale on March 6, 2024, classified as an arm's-length transaction. Recorded field Township land-analysis entry Parcel X -18-03-105-049 Sale date 03/06/2024 Sale price $25,000 Instrument code WD Terms of sale 03-ARM'S LENGTH Adjusted sale price $25,000 Published current appraisal $25,199 Published current assessment $12,600 Net / total acres (rounded) 0.21 / 0.21 Actual frontage 100.00 feet Official source pages included Packet page 2: Complete, unaltered page 860 from the Township's LAND ANALYSIS 2026.pdf. The lower table lists this sale immediately below parcel 18-03-104-025 and its $40,000 sale on November 21, 2024. Packet page 3: Complete, unaltered page 3 from the Township's 2026 Vacant Land Sales2.pdf. The map labels parcel 1803105049 with $25,000.00 and 3/6/2024; it also labels parcel 1803104025 with $40,000.00 and 11/21/2024. Zoom in to read the original map labels. Both publications are listed on the Township's Related Assessing Links webpage. This first page is a prepared index; the following pages are official-source extracts. This packet contains published assessment/sales records, not a certified deed.
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624LA Land Analysis Parcel Number Street Address Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ Cur. Asmnt. Asd/Adj. Sale Cur. Appraisal Land Residual Est. Land Value Effec. Front Depth Net Acres Total Acres Dollars/FF Dollars/Acre Dollars/SqFt Actual Front X -18-12-226-037 2975 LONGRIDGE 10/21/22 $1,850,000 PTA 03-ARM'S LENGTH $1,850,000 $778,210 42.07 $1,556,410 $717,253 $423,663 100.2 415.0 0.94 0.94 $7,161 $765,478 $17.57 98.33 X -18-12-226-043 2991 LONGRIDGE 05/20/24 $5,250,000 PTA 03-ARM'S LENGTH $5,250,000 $2,125,570 40.49 $4,251,132 $1,712,665 $713,797 295.0 870.0 3.99 3.99 $5,806 $428,809 $9.84 200.00 Totals: $7,100,000 $7,100,000 $2,903,780 $5,807,542 $2,429,918 $1,137,460 395.1 4.93 4.93 Sale. Ratio => 40.90 Average Average Average Std. Dev. => 1.12 per FF=> $6,150 per Net Acre=> 492,784.02 per SqFt=> $11.31 113.63% Parcel Number Street Address Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ Cur. Asmnt. Asd/Adj. Sale Cur. Appraisal Land Residual Est. Land Value Effec. Front Depth Net Acres Total Acres Dollars/FF Dollars/Acre Dollars/SqFt Actual Front X -18-12-151-049 2690 PINE LAKE 07/15/24 $2,650,000 PTA 03-ARM'S LENGTH $2,650,000 $1,583,540 59.76 $3,167,078 $857,296 $1,374,374 232.4 747.8 2.92 2.92 $3,688 $293,796 $6.74 170.00 X -18-12-151-053 2900 LAKEWOODS C 07/17/25 $2,100,000 PTA 03-ARM'S LENGTH $2,100,000 $932,570 44.41 $1,865,144 $860,276 $625,420 105.8 247.0 0.76 0.76 $8,133 $1,127,491 $25.88 134.60 X -18-12-226-037 2975 LONGRIDGE 10/21/22 $1,850,000 PTA 03-ARM'S LENGTH $1,850,000 $778,210 42.07 $1,556,410 $717,253 $423,663 100.2 415.0 0.94 0.94 $7,161 $765,478 $17.57 98.33 X -18-12-226-043 2991 LONGRIDGE 05/20/24 $5,250,000 PTA 03-ARM'S LENGTH $5,250,000 $2,125,570 40.49 $4,251,132 $1,712,665 $713,797 295.0 870.0 3.99 3.99 $5,806 $428,809 $9.84 200.00 X -18-12-253-009 2950 MIDDLEBELT 05/24/22 $3,550,000 PTA 03-ARM'S LENGTH $3,550,000 $2,234,100 62.93 $4,468,197 $102,624 $1,020,821 99.0 421.0 0.77 0.77 $1,037 $132,761 $3.05 80.00 X -18-12-351-007 2922 INTERLAKEN 01/09/23 $1,875,000 PTA 03-ARM'S LENGTH $1,900,000 $560,170 29.48 $1,120,341 $1,559,956 $780,297 51.6 251.0 0.31 0.31 $30,238 $5,015,936 $115.15 54.00 X -18-12-401-012 3134 MIDDLEBELT 10/19/22 $775,000 PTA 03-ARM'S LENGTH $775,000 $314,900 40.63 $629,790 $653,547 $508,337 33.6 168.0 0.17 0.17 $19,446 $3,937,030 $90.38 43.00 X -18-12-401-013 3144 MIDDLEBELT 03/24/23 $1,400,000 PTA 03-ARM'S LENGTH $1,400,000 $620,390 44.31 $1,240,772 $1,084,069 $924,841 61.1 169.0 0.30 0.30 $17,729 $3,577,785 $82.13 78.00 X -18-12-401-029 3092 MIDDLEBELT 04/19/23 $1,950,000 WD 03-ARM'S LENGTH $1,950,000 $1,204,330 61.76 $2,408,668 $304,535 $763,203 50.5 194.5 0.27 0.27 $6,035 $1,136,325 $26.09 60.00 X -18-12-451-004 3360 PINE ESTATES 06/15/23 $1,771,750 PTA 03-ARM'S LENGTH $1,771,750 $694,890 39.22 $1,389,776 $1,310,508 $928,534 96.5 195.0 0.44 0.44 $13,584 $2,998,874 $68.84 97.70 X -18-12-451-006 06/24/22 $1,400,000 PTA 03-ARM'S LENGTH $1,400,000 $470,300 33.59 $940,594 $1,400,000 $940,594 97.7 191.0 0.44 0.44 $14,326 $3,196,347 $73.38 100.00 X -18-12-451-007 3424 PINE ESTATES 07/08/22 $1,500,000 PTA 03-ARM'S LENGTH $1,500,000 $1,845,440 123.03 $1,006,398 $1,500,000 $941,333 97.8 191.3 0.44 0.44 $15,337 $3,416,856 $78.44 100.00 X -18-12-451-009 3468 PINE ESTATES 08/01/24 $3,290,000 PTA 03-ARM'S LENGTH $3,290,000 $1,577,840 47.96 $3,155,673 $1,180,946 $1,046,619 108.7 202.0 0.51 0.50 $10,860 $2,338,507 $53.68 108.20 Totals: ########## ########## $14,942,250 $27,199,973 $13,243,675 $10,991,833 1,429.8 12.25 12.25 Sale. Ratio => 50.85 Average Average Average Std. Dev. => 23.84 per FF=> $9,262 per Net Acre=> ########## per SqFt=> $24.81 20.5% Unit: X - Twp. of West Bloomfield Rates/Values for Neighborhood 624LA.Land Table 624LA, Last Edited: 01/06/2023 Frontages: 2025 2026 Frontage 'A': Description: '30-35ff ' FF Rate: 9680 $9,680 $11,616 Standard Frontage: 0 Standard Depth : 200 Frontage 'B': Description: '35.1-85ff ' FF Rate: 4620 $4,620 $5,544 Standard Frontage: 0 Standard Depth : 350 Frontage 'C': Description: '85.1-100 ' FF Rate: 4230 $4,230 $5,076 Standard Frontage: 0 Standard Depth : 400 Frontage 'D': Description: '100.0-199.99ff ' FF Rate: 2915 $2,915 $3,498 Standard Frontage: 0 Standard Depth : 300 Frontage 'E': Description: '200.00ff + ' FF Rate: 2420 $2,420 $2,904 Standard Frontage: 0 Standard Depth : 400 Rates for Rate Table 'other', (Acres) $121,000 $145,200 park : 121,000 Parcel Number Street Address Sale Date Sale Price Instr. Terms of Sale Adj. Sale $ Cur. Asmnt. Asd/Adj. Sale Cur. Appraisal Land Residual Est. Land Value Effec. Front Depth Net Acres Total Acres Dollars/FF Dollars/Acre Dollars/SqFt Actual Front X -18-03-104-025 UNKNOWN 11/21/24 $40,000 PTA 03-ARM'S LENGTH $40,000 $35,270 88.18 $70,541 $40,000 $70,541 84.8 162.0 0.29 0.29 $472 $138,889 $3.19 77.43 X -18-03-105-049 03/06/24 $25,000 WD 03-ARM'S LENGTH $25,000 $12,600 50.40 $25,199 $25,000 $25,199 83.0 93.0 0.21 0.21 $301 $117,371 $2.69 100.00 X -18-04-126-034 5570 GREER 11/13/23 $120,000 PTA 03-ARM'S LENGTH $120,000 $30,010 25.01 $60,017 $120,000 $60,017 1.0 ##### 0.59 0.59 $120,000 $204,429 $4.69 1.00 X -18-17-326-066 4085 FIELDVIEW 07/26/23 $60,000 PTA 03-ARM'S LENGTH $60,000 $0 0.00 $95,238 $60,000 $95,238 120.0 111.4 0.31 0.31 $500 $195,440 $4.49 120.00 X -18-17-326-069 4065 FIELDVIEW 07/26/23 $60,000 PTA 03-ARM'S LENGTH $60,000 $349,420 582.37 $140,264 $60,000 $140,264 120.0 111.4 0.46 0.46 $500 $129,590 $2.97 120.00 X -18-31-103-009 7985 LITTLE FARM L 04/11/24 $90,000 WD 03-ARM'S LENGTH $90,000 $53,600 59.56 $107,200 $90,000 $107,200 1.0 ##### 0.81 0.81 $90,000 $111,663 $2.56 1.00 Totals: $395,000 $395,000 $480,900 $498,459 $395,000 $498,459 409.8 2.66 2.66 $148,273 Sale. Ratio => 121.75 Average Average Average Std. Dev. => 221.58 per FF=> $964 per Net Acre=> 148,273.27 per SqFt=> $3.40 Park Rate
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1803105049 $25,000.00 3/6/2024 1804126034 $120,000.00 11/13/2023 1804152009 $105,000.00 2/18/2025 1803186001 $435,000.00 3/28/2022 1804152011 $105,000.00 6/1/2022 1804152001 $70,000.00 4/1/2021 1803108030 $120,000.00 6/7/2023 1803104025 $40,000.00 11/21/2024 1803108001 $100,000.00 10/8/2021 r Rd Gerundegut Bay n dricks Way Or Murray Dr Hiller Rd Cass Lake Greer Rd Coomer Rd Stauch Dr Elsie Dr Hidden L ake Dr K eyl on D r Linw ood St Oldtown Ave Rosedale St Hiller R Greer Rd Dodge #4 State Park Wa rds Point Dr Wil low B e Lake F r ont St Sources: Esri, TomTom, Garmin, FAO, NOAA, USGS, © OpenStreetMap contributors, and the GIS User Community 2026 Vacant Land Sales µ 0 0.35 0.17 Mi Page 3 of 34
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EXHIBIT B ANNOTATED AERIAL OF SUBJECT AND COMPARABLE LOTS MTT Docket No. 25-003371 | Supplied by Petitioner on October 21, 2026 Blue outline: Subject parcel 18-03-104-025 Red outline: Comparable parcel 18-03-105-049 Petitioner-supplied annotated aerial, reproduced without image edits. Offered to illustrate the parcels' location and proximity. This image does not delineate regulated wetlands or establish buildability. Sale dates and prices are documented in Exhibit A.