26-000425.pdf

Terrence P Gallagher Petitioner V Township Of Harrison Respondent · 26-000425-TT

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RECEIVED 

MAY 2 2 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Terrence P Gallagher, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-000425 

Township Of Harrison, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.! 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

. ") 

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By. 

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Alr~ 

Entered: May 16, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

MTT Docket No. 26-000425 

. Page2of2 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal's e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

March Board of Review Appeal 

Parcel #: 17-12-15-26-011 

Property Address: 32833 North River Rd 

Harrison Township, MI 48045 

To the Harrison Township Board of Review, 

1 respectfully request a review of the 2026 assessed and taxable value for the above-referenced 

property. 

The Notice of Assessment references a permit for decks and concrete (CCP), along with “Land 

Improvements Removed, Market Adjustment.” The permitted work consisted solely of the 

removal and replacement of a deteriorated and structurally compromised deck and balcony. The 

project did not expand the footprint, increase square footage, change use, or materially upgrade 

the property beyond restoring it to safe and functional condition. 

This was a replacement-in-kind due to deterioration, not the construction of a new improvement 

that enhances market value. Under MCL 211.27, true cash value is defined as the usual selling 

price of the property at a private sale. The work performed did not create new value but restored 

previously existing components that had experienced depreciation due to age and wear. 

Replacement of worn or unsafe structures with comparable materials does not constitute a value- 

adding improvement that would increase true cash value. 

In addition, the current condition of North River Road reflects deferred roadway maintenance 

and drainage deficiencies. The deteriorated asphalt surface and recurring drainage concerns 

negatively affect curb appeal, accessibility, and overall buyer perception of homes along this 

stretch. These external conditions are beyond the control of the property owner and represent 

external obsolescence factors that may adversely impact true cash value and should be 

considered when evaluating the property. 

Given that the project was restoration rather than an addition or enhancement, and considering 

the external influences affecting the property, I respectfully request reconsideration and 

adjustment of the taxable value increase associated with this permit. 

Additionally, I request a copy of the valuation calculation, cost manual reference, and any 

supporting worksheet used in determining the increase attributed to the deck and balcony 

replacement so that I may better understand the basis for the adjustment. 

Thank you for your time and consideration.

2026 BOARD OF REVIEW DECISION 

* FROM 

ASSESSING DEPARTMENT 

CHARTER TOWNSHIP OF HARRISON 

38151 L'ANSE CREUSE 

HARRISON TOWNSHIP MI 48045 

586-466-1410 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property 

address and legal description optional): 

GALLAGHER, TERRENCE P & ANNE 

17-12-15-276-011 

32833 NORTH RIVER RD 

32833 NORTH RIVER 

0950 0032 00 

HARRISON TOWNSHIP MI 48045 

SUNNY POINT SHORES SUBDIVISION LOT 41 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

* 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 assessment and taxable value. 

The Board has completed their review of parcel number 

~~ 17-12-15-276-011 

They have made the following determination based on the information you supplied. 

Board 

of Review 

Decision: 

DECISION CODES: 

oarc 

of 

Review 

Decision: 

14. bENIED - ASSESSMENT ACCURATE 

20 = BOR GRANTS REDUCTION 

PETITION # M2026-064 

10 

30 

= BOR ACCEPTS CLERICAL ERROR 

40 = DENIED 

- INELIGIBLE F/P.A.161 

50 = BOR GRANTS EXEMPTION 

60 

= ACCEPTS ASSR CORRECTION 

[2026 

ORIGINAL ASSESSED VALUE 

338,700 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

338,700 

| 

(If the above amounts are the same, no revisions have occured) 

[2026 

ORIGINAL TAXABLE VALUE 

229,731 

| 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

229731 

] 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

If 

you are not satisfied 

with the decision 

of 

the 

Board 

of 

Review 

you 

ma 

eal to the Michigan Tax Tribunal 

Your are required to. file 

a petition 

to_initiate the. appeal on. their website at: www michigan gov/taxtrib, 

Appeal 

of 

properties classified as RESIDENTIAL 

must be 

filed on 

or before 

July 

31 

of 

the 

year of 

appeal: 

Appeals 

of 

properties classified either COMMERCIAL OR INDUSTRIAL 

must be 

filed no later than 

31 

of 

the 

year of appeal, 

Make sure your appeal includes your name, 

address, city, state and zip code, 

uestions at 586.466.1410 

Please 

feel 

free to contact 

the Harrison 

Twp 

Assessing 

Office if 

you have a

ae ogg of Teas. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is. sul tader the authority of Public Act 206 of 1893, Sec, 211.24¢ and Sec.211.34¢, as amended. This is a model assassmen! notice to be used by Ihe local assessor. 

FROM ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

CHARTER TOWNSHIP OF HARRISON 

PARCEL NUMBER: 

17-12-15-276-011 

3815 1 L'ANSE CREUSE 

PROPERTY ADDRESS: 

HARRISON TOWNSHIP MI 48045 

32833 NORTH RIVER RD 

: 

HARRISON TOWNSHIP, Mi 48045 

SCHOOL DISTRICT CODE: 

50140 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

L4EressSAAUTOSSS-DIGIT 48045 

TT 

P1 

HH 

% Exempt As "Homeowners Principal Residence": 

100.00% 

GALLAGHER. TERRENCE 

P 

& ANNE 

M 

°% Exempt As "Qualified Agricultural Property” 

00% 

EEE TORRENT, 

MI 48045-1491 

% Exempt As "MBT industrial Personal: 

00% 

progllt (THT 

[| 

RU 

AT 

EE 

A RAT 

% Exempt 

As "MBT Commercial Personal” 

00% 

Exempt As “Disabled Veteran or Survivin 

Spouse” 

® 

[J Yes 

No 

Exempt As "Qualified Forest Property"; 

IN| Yes 

[X] 

No 

Exempt As "Development Property”: 

[J Yes 

[X] No 

LEGAL DESCRIPTION: 

SUNNY POINT SHORES SUBDIVISION LOT 41 

B 

h 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change 

in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 | year by approximately: $493 

YEAR! 

2925 

TEAR TIVE AHN 

CORRENT YEAR 

1. TAXABLE VALUE: 

215,385 

229,731 

14,346 

2. ASSESSED VALUE: 

338,700 

11,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

E 

4. STATE EQUALIZED VALUE (SEV): 

327,500 

338,700 

11,200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [ves 

No 

6. Assessof Change Reason(s): 

Land Improvements Removed, Market Adjustment 

PERMIT 

FOR 

DECKS 

& 

Cccp 

The 2026 Inflation rate Multiplier is: 1.027 

- Questions reg 

Name: 

arding the Notice of Assassment, Taxable Valuation, and Property Classification may be directed to the Following: 

DEBRA J. KOPP 

Telephone Number: 

Email Address: 

(586) 466-1410 

ASSESSING@HARRISONTOWNSHIPMI.GOV 

March Board i Review Appeal Information. The Board of Review will meet at the following dates and times:

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Visite 

US POSTAGE vPITNEY BOWES 

FIRST-CLASS 

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HEALTH SY! 

Multi-Speciall 

Chiropractic 

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+ Physical Therapy 

* Massag 

43740 Garfield Rd. 

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Clinton Township, Michigan 48038 

9589 0710 5270 1212 5060 

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(Midhigam 32 oo om 

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MAY 21 

2026 

Lansing, mi 

48933 

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MAY 

18 2026

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