01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.78e3d773-0443-490f-8153-e0d8887d4e6a.pdf
Vicki Marie Filipiak Petitioner V Township Of Northfield Respondent · 26-000670-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Vicki M.I. Marie Last Name/Company Name Filipiak Mailing Address (No., Street, P.O. Box or Rural Route) 561 E Northfield Church Rd City or Town Whitmore Lake State Michigan ZIP Code 48189 Telephone Number 248-705-7906 Fax Number E-mail Address vickifilipiak@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 561 E Northfield Church Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Whitmore Lake Michigan 48189 Taxing Authority (City or Township) Township Of Northfield (WASHTENAW) County Washtenaw Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation), Classification Section 5: Explain the Reason for this Appeal Petitioner respectfully appeals the assessment of the above-referenced property on the basis that it is factually inaccurate and not supported by verifiable evidence. 1. Nature of the Appeal This appeal is not solely a dispute over valuation. Rather, it arises from a fundamental error in the property’s classification. The current assessment reflects the existence of a residential structure on the property. No such residential structure exists. Because the assessment is based on an incorrect assumption regarding the physical characteristics of the property, both the classification and resulting valuation are inaccurate. 2. Background and Procedural History Petitioner received notice that the property assessment increased significantly for the tax year(s) at issue. Upon review, Petitioner identified that the increase appears to be based on the inclusion of a residential structure. Petitioner timely filed an appeal with the local Board of Review. In support of that appeal, Petitioner submitted written explanation and photographic evidence of the structure on the property. The Board of Review denied the appeal, stating that “insufficient information” had been provided, but did not identify what specific information was lacking or provide documentation supporting its determination. 3. Factual Condition of the Property The property does not contain a residential dwelling. There is no shower/tub, bedrooms, or living facilities consistent with a residence. There is no certificate of occupancy for a residential structure. There are no permits or records supporting the existence of a residential dwelling. Any structure present on the property is non-residential in nature (e.g., garage, accessory building, or similar use). 4. Lack of Supporting Evidence by Assessing Authority Despite requests for clarification, Petitioner has not been provided with: Inspection reports confirming the presence of a residence Photographs supporting such a determination Building permits or occupancy records Any documentation establishing the criteria used to classify the property as residential Absent such evidence, the current classification appears to be unsupported. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: B-02-28-300-004 Classification of Property: Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 586100 Current Taxable Value as established by the BOR: 497382 What do you believe is the fair market value (also known as True Cash Value)? 564000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 282000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 267500 Parcel Identification Number: B-02-28-300-003 Classification of Property: Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 38000 Current Taxable Value as established by the BOR: 23717 What do you believe is the fair market value (also known as True Cash Value)? 50000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 25000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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 t i NOT id ti l t d th St t E li d V l T bl V l i t ti i $100 000 01 t th l d t lif f
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Vicki M Filipiak