Johnson.pdf

Craig L Johnson Petitioner V Township Of Deerfield Respondent · 26-002502-TT

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GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

MAY 2 8 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |, BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricufiural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the natice 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 

ME 

Last Name/Company Name 

Craig 

L 

Johnson 

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

10227 White Rd 

City or Town 

State 

ZIP Code 

Linden 

Ml 

48451 

Telephone Number 205 908 7077 

Email Address (do not enter unlass you want MTT to send all correspondence via ematl) 

cmjohnson92@yahoco.com 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send alt correspondence via emai) 

Section 3: Subject Property Information use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[7 ves* 

[1] No 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

10227 White Rd 

City or Town 

County 4 . 

State 

2iP Coda 

Linden 

Livingston 

Mi 

48451

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (cnec an that apply) 

{4 True Cash and Taxable Value 

{7} Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Protest of Assessment and Taxable values along with supportive documentation presented 

and denied by BOR with stated reason as "reflects market value". 

I believe the records 

| provided (comps provided by both the Twp. and my Real Estate agent, 

MLS fisting and sale price, needed repairs backed up by appraisal and inspection reports) 

show that the property was overvalued at time of sale (uncapping) and again in the Valuation 

report of Mar. 2026. This resulted in an inflated taxable value for 2022 which was then 

subjected to the annual IRP's for 2023 through 2026. Recalculation of the values was also 

recorded on the records provided. 

| respectfully disagree with the findings of the BOR and would appreciate the opportunity for 

review with the Tribunal. 

Thank you for your consideration. 

Section 6: Jurisdictional Issues 

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

[Hl] No 

if Yes, check which BOR you attended: 

March 

[HE] July 

[] Dacember 

if No, please chack tha applicable reason(s): 

[WI] Not required to attend 

[i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[ll] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 36 days of receipt of Notice of Uncapping 

7 other 

If you checked “other” above, explain: 

Year(s) under appeal: 2022

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcei form for additional, contiguous parcels. 

Pi 

I 

Number: 

ereelNmReE 4703 09 300 022 

Classification of Property: 

Real] 

 Parsonal id (check one) 

Agriculturai fT] 

Commercial J 

Industria [J 

Residentia! 

#4 

 Timber-Gutover 

[1 

Developmental J Utitity 

[ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

327, 100 

274,797 

What do you believe is the fair market value (also known as true cash value)? 

554,212 

What do you beileve is the assessed value? (multiply trie cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

277,106 

assessed value) 

250,740 

Fee Information 

Does the property have a Principal Residence Exemption of at feast 50% as of the date of the fillng of this petition for all tax years at 

Issue? 

WA ves 

[Jno 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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 highast State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appeated, not to exceed a total filing fee of $1,000.00 

your property Is residential properly (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$126.00 

$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 

$260.00 

* Plus $26.00 for each additional parce), 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 *Requirgs”/ 

| 

77 

Petitioner or ih jj Signature: 

Isl 

7 

7 

ey 

FH 

& 

/

Section 7 (Addendum): Valuation Information (Additional years) 

Year 

Assessed Value per 

Taxable Value per BOR 

Assessed Value Per 

Taxable Value per 

BOR 

Petitioner 

Petitioner 

2025 

$298,200 

$267,573 

$279,200 

$252,911 

2024 

$302,600 

$259,528 

$281,600 

$245,306 

2023 

$276,100 

$247,170 

$263,100 

$233,625 

2022 

$235,400 

$235,400 

$222,500 

$222,500

Michigan Department of Treasury 

63/04/2026 04:03 

eM 

618 (Rev, 11-12) 

- Petition to Board of Review 

L-4035 

This form Is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeai to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Pant of Type) 

JOHNSON CRAIG & MARY 

Township of City 

County 

DEERFIELD TOWNSHIP 

LIVINGSTON 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andfor the qualified agricultural property exemption of 

the following described property: 

Property identified (Parcel code required. Property address & fegat description optional) 

: 

4703-09-300-022 

Petitioner's Name (If Other than Owner. Please Print or Type} 

SEC 9 TAN RSE COM S 1/4 COR, TH N 2326.49 FT TO POB, TH N89'59°09°W 1317.8 FT, TH NOO*0746"E 33¢ 

FT TO POINT ON SAID E/W 1/4 LINE: TH 589°59'09°E 1317.77 FT; TH $ 331 FT TO POB 10.01 ACPARE 

10227 WHITE RD 

SPLIT 8/94 FROM 004 

O Qualifed Agricultural 

Property Exemption 

Protested Item 

Assessed Value 

DF entative Taxable Value 

J Classification 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

{Assessed Amount 

327,100 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

X57 TY0 

214,197 

2026 

x7 ars 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request fo change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34¢ of the Michigan Compifed Laws. The Board of Review shalt not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

4 0 1 

Classification should be: (Please check ane of the following) 

[J industrial 

[J Residential 

C1imber Cutover 

[Cutility (Personal Property Only) 

Cloevelopmental 

[1 Agricultural 

{J Commercial 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{if the assessor has danied of changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to Ihe March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemplion granted by assessor; (Enter 0 if exemption is denied) 

. 

{Percent qualdied agncultural exemption requested by Owner: {Enter 100 if full 

SREMpUon raguested) 

4. 

REASON FOR PROTEST 

Stats reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricutlurat property exemplion. 

ASSESS ENT 

YpbEResTInN 

TES JEFRCH 

TJ doeT a EF UFC res es Neshed To tlie. (BMF. 

ARVDED 138 TRF + Fe Nop TT Sop oT 

Ji ATT fet 

y WY YiLasrion RET / 57] & 

TAXGELE Rive 3 DVERIQeved of Time of Spicy Tafpsvie 

fy 12,900 (115,057 fee 2076 

) 

J SALES

Michigan Department of Traasury 

Form 618. Page 2 

. FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

1 

4703-09-300-022 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

HH 

oenied 

[J 

Assessed Value Changed From: 

| 

327,100 Jro: 

| 

1] 

Record of Vole - Board or three member committee of board 

7 

YES 

0 

vo LI 

Member: 

[] ves 

[J no 

/; 

Inifials 

Initials ’ Member: 

[X] ves 

[J] AY 

Chairperson: 

Reason for Board Action: 

Dems 

Cees 

Mu 

eX 

J We 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal thal decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48609. Commercial Real, Industrial Real, Develoomentsi Real, Sommercizl Par: 

2) 

lnduelrial Personal and Ulilty Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Rea, and Agricultural Personal Propetty may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxiib. 

itials 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The'Board of Review must stale the reason for its action below. 

= 

Denied 

a 

Tenlalive Taxable Value Changed From: 

274,797 

To: 

Record of Vole - Board or three member committee of board. 

5 - 

Member: 

[X] YES 

Chairperson: 

[X] yes 

[1] 

NO ‘nl 

Member: 

al ves 

[1] no 

Reason for Board Aclion: 

~ 

| 

Denies, (Fleds 

Merkd Velde 

If you disagree with the decision of the Board of Review regarding tentative taxable value. you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48808. Commercial Real, Industriel Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cul Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avallable at wwaw.michigan.govitaxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Denied 

O 

Classification Changed From: 

401 

To: 

Record of Vole 

- Board or three member committee of board. 

Chairperson: [1 Yes 

[J Noe 

Member: 

[1 ves 

[7] NO Tmgs™ 

Member: 

0 ves 

[J noTmis 

Reason for Board Action: 

Lt yous isaaras with the decision of tha Banrd of Review renaming clasefeaton, appeal is made by ending Ferm 2167 to the State Tav Commission, 

28900 ty Jere 20. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review musl slate the reason for its action below. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

Record of Vole - Board or three member committee of board. 

Member: Oves 

Ono 

Member: 

[ves 

[1 nop] 

Chairperson; 

[J] yes 

[J 

NO

Wichigan Deparimont of Treasury 

18 (Rov. 14-12) 

Petition to Board of Review 

This form is issued under the authority of P.A, 206 of 1883, as amended. Filing is voluntary, 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Pelitioner's Name {If Other than Owner. Please Pant or Type) 

03/04/2028 04:03 

p1s 

L-4035 

however you ray not appeal to the Michigan Tax Tribunal or 

Owner's Name (Please Prnt or ype) 

JOHNSON CRAIG & MARY 

Township or City 

County 

DEERFIELD TOWNSHIP 

ly 

LIVINGSTON 

The undersigned protests the assessed value and/or the tentative taxable va 

the following described property: 

fue and/or the property classification andlor the qualified agricultural property exemption of 

Proparty Identified (Parcel code required. Praperty address & legal descaplion optional) 

: 

4703-09-300-022 

10227 WHITE RD 

SPLIT 6/94 FROM 004 

SEC § TAN RSE COM S #/4 COR, THN 2308.49 FT TO POB, TH N8Q*S0'00W 1317.8 FT, TH NGO*0746°€ 331 

FT TO POINT ON SAID EW 1/4 LINE; TH $89*5900°E 1317.77 FT; TH § 331 FT TO POB 10.01 AC PARE 

Assessed Value 

Tentative Taxable Val 

Protested Item 

DO qualifed Agricultura 

0 Classification 

Property Exemption 

ue 

1. 

PROTEST OF ASSESSMENT 

{Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated Tue Cash Value 

Tentative Taxable Value 

Year 

7,100 

TW) 

57. 7Y0 

214,797 

2026 

2. 

PROTEST OF CLASSIFICATION 

{Complete this section for a request fo change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shalt not be influenced by the effect that a particular dassification has on 

that propedy's status as a homeowner's principal residence or qualified agricullursl property.) 

Ctassilicafion of properly on this years assessment toll: 

4 0 1 

Classification should bs: (Please check one of the following) 

0 Agricultural 

3 industrial 

Cimber Cutover 

Olutifity (Personal Property Only) 

[J commercial 

[J Residential 

Obevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERT) 

{It the assessor has denied or changed the percentage of the exemption from the 18 mills of local schoo operaling tax for qualified agricultural property, 

the owner may appeal his action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENGE PROPERTIES.) 

BA 

ROY 

Percent qualified agricultural exemption requested by Owner: (Enter 100 

fell 

Percent qualified agricultural exemplion granted by assessor: (Eater 0 if exemplion is denjed) 

examprion égubsted) 

4. 

REASON FOR PROTEST 

Thess Wives DVERIcUad of Tite of Spies) 

State reason(s} for protest of assessed value andfor the tentative taxable value andfor classification andior qualified agricultural properly exemption, 

ASSESTRENT | YpDER ETI TES DEEKeCUT 

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75 Seti. EomiR. 

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