SC Docket 26-000510 - Respondent Answer.pdf
Debra Henderson Petitioner V City Of Sterling Heights Respondent · 26-000510-TT
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citYorge Sterling Heights | inglivi (MOE 40555 Utica Road, Box 8009, Sterling Heights, MI 48311-8009 Office of Assessing (586) 446-2344 June 23, 2026 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 RE: Docket #26-000510 Petitioner: Debra Henderson, Parcel No. 10-10-03-230-136 To Whom It May Concern: Enclosed is the Answer Form for the above-mentioned Small Claims Appeal. Also enclosed is a copy of the Record Card, Valuation Statement, 2026 Notice of Assessment, 2026 Board of Review Decision Letter and proof of mailing to Petitioner. If you have any questions in regard to this matter, please contact me directly at (586) 446-2344 or by email at shurmez@sterlingheights.gov. Sincerely, N — Steve Hurmez, MAAO Appraiser, City of Sterling Heights Enclosure
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= STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-000510 Section 1: Respondent’s Contact Information Unit of Government City of Sterling Heights, Office of Assessing Mailing Address (No., Street, P.O. Box or Rural Route): 40555 Utica Road City or Town: State: ZIP Code: Sterling Heights Mi 48313 Telephone Number: (586) 446-2344 Email Address (do not enter unless you want MTT to send all correspondence via email): shurmez@sterlingheights.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: Last Name: Steve Hurmez mene City of Sterling Heights, Office of Assessing Mailing Address (No., Street, P.O. Box or Rural Route): 40555 Utica Road City or Town: State: ZIP Code: Sterling Heights Mi 48313 Telephone Number: (586) 446-2344 Email Address (do not enter unless you want MTT to send all correspondence via email): shurmez@sterlingheights.gov Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? (} Yes (H} No v4) Not Applicable If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. Does the subject property have a Principal Residence Exemption of 560% or more for all tax years at issue? I Yes [1 No
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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 The Petitioner appealed the 2026 assessed and taxable value of the subject property to the March Board of Review, asserting a true cash value of $301,666. After reviewing the appeal, the Board of Review reduced the assessed and taxable value from $167,700 to $160,000. The City of Sterling Heights is reviewing the Petitioner's appeal and will submit a Valuation Disclosure supporting its opinion of the property's true cash value. 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)? Yes [| No If yes, check which BOR Petitioner attended: [] March [J July [] December If the July or December BOR revised the assessment(s) at issue, did it have authority? [ | Yes [No If yes, cite the Board's authority. A Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? O Yes [vi] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [Yes MIno If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? N/A Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Number: 1 0-1 0-03-230-1 36 Classification of Property: Real Personal [1 (check one) Agricultural] Commercial 0 Industrial CJ Residential Timber-Cutover [1 ~~ Developmental [1 Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
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06/19/2026 12:05 PM Valuation Report DB: City Of Sterling Heights 10-10-03-230-136 Property Class: 407 Map #: 064950003600 2026 Est. T.C.V. City of Sterling Heights HENDERSON, DEBRA 11393 DORA DR STERLING HEIGHTS, MI 48314 Land Value Estimates for Land Table 407.1.TH-Condo 1 Site Value * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value <Site Value H> H-1 36171 100 36,171 0.00 Total Acres Total Est. Land Value = 36,171 Cost Est. for Res. Bldg: 1 Town Home K Condo Cls BC Blt 2003 Exterior Units: 1 Interior Units: 0 Roof: (11) Heating System: Forced Heat & Cool Ground Area = 1447 SF Floor Area = 1725 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=76/100/100/100/76 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding Basement 262 1 Story Siding Basement 534 1 Story Basement 645 1 Story Slab [3 1 Story Overhang 16 Total: 344,982 262,187 Other Additions/Adjustments Plumbing 3 Fixture Bath 2 14,605 11,100 Porches CPP 32 1,173 891 Deck Treated Wood 120 3,338 2,537 Garages Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 361 24,974 18,980 Common Wall: 1 Wall 1 -3,332 -2,532 Fireplaces Prefab 1 Story 1 3,987 3,030 Totals: 389,727 296,193 Notes: B/A ECF (7.315.00 STONEGATE MANOR) 1.010 => TCV: 299,155 2026 Est. T.C.V. 10-10-03-230-136 = 335,326 Est. TCV/Total Floor Area = 194.39, Most recent sale 02/28/2003 for 224,119 2025 Assessed MBOR S.E.V. Base for Cap IRM 155,400 155,400 155,400 140,190 2.70 2026 New Eg. Adjustment Loss Additions Tax Adjustment Losses
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Hen Dope cf Trai, THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM City of Sterling Heights PARCEL IDENTIFICATION Office of Assessing PARCEL NUMBER: 10-10-03-230-136 PO Box 8009 PROPERTY ADDRESS: Sterling Hgts., MI 48311-8009 11393 DORA DR STERLING HEIGHTS, MI 48314 SCHOOL DISTRICT CODE: 50210 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS a Rot DEBRA % Exempt As "Homeowners Principal Residence": 100.00% R % Exempt As "Qualified Agricultural Property": .00% STERLING HEIGHTS MI 48314 % Exempt As "MBT Industrial Personal”: .00% 9% Exempt As "MBT Commercial Personal": 00% Exempt As "Disabled Veteran or Survivin Souter: 9 [7 Yes No Exempt As "Qualified Forest Property": [1] Yes No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: STONEGATE MANOR CONDO MCCP #713 UNIT 36 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 407 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 407 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM for the 2026 year by approximately: $1082 YEAR: 2025 AMOUNT YEAR: 2026 OR RTO 1. TAXABLE VALUE: 140,190 167,700 27,510 2. ASSESSED VALUE: 155,400 167,700 12,300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 155,400 160,000 12,300 5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes [] No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: R.Palazzolo/Ster Hts Assessing Dept (586)446-2340 assessingpublic@sterlingheights.gov March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: The Board of Review (BOR) will meet at Sterling Heights City Hall at 40555 Utica Road beginning March 16, 2026. Appointments may be scheduled beginning March 2, 2026 by calling the Assessing Department at (586) 446-2340 between 8:30 a.m. and 5:00 p.m.,
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2026 BOARD OF REVIEW DECISION FROM City of Sterling Heights Oftice of Assessing PO Box 8009 Sterling Hgts., MI 48311-8009 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 10-10-03-230-136 11393 DORA DR HENDERSON, DEBRA 11393 DORA DR STERLING HEIGHTS MI 48314 STONEGATE MANOR CONDO MCCP #713 UNIT 36 THIS PROPERTY IS CLASSIFIED AS: 407 (Residential Condominiums) Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your Assessed and Taxable values. The Board has completed their review of parcel number: 10-10-03-230-136 They have made the following determination based on the information you supplied: Board of Review Comments: Petition Number: 0029 2026 MBOR: REVISED - To Reflect True Cash Value. Assessed Value and Taxable Value revised from 167,700 to 160,000. (If the Original amounts are the same as the "Board of Review" amounts, then no revisions have occurred) 2026 ORIGINAL ASSESSED VALUE 167,700 [2026 "BOARD OF REVIEW" ASSESSED VALUE 160,000 2026 ORIGINAL TAXABLE VALUE 167,700 2026 "BOARD OF REVIEW" TAXABLE VALUE 160,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the Assessor's Office at the address listed above or call (586) 446-2340 if you have any questions. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims Appeals. Petition forms are available on this website." www.michigan.gov/tribunal If you disagree with the decision of the Board of Review regarding your assessed or taxable value, further appeal may be made to the Michigan Tax Tribunal by May 31st for property classified as Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal or Utility Personal. Property classified as Residential Real, Agricultural Real, Timber
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Debra Henderson Petitioner(s) \ MTT Docket No. 26-000510 City of Sterling Heights i Respondent(s) PROOF OF SERVICE Steve Hurmez states that on June 23, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Debra Henderson 11393 Dora Drive Sterling Heights, MI 48314 T C i) [Signature of person who is-sefving/mailing copy] Steve Hurmez [Print/type name of person serving/mailing copy]