01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.2e41edcc-d634-4efa-8917-1caadfded3ad.pdf

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

Terrence

M.I.

P

Last Name/Company Name

Gallagher

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

32833 N RIVER RD

City or Town

HARRISON TWP

State

Michigan

ZIP Code

48045-1491

Telephone Number

586-243-2481

Fax Number

586-243-2481

E-mail Address

terrence1@comcast.net

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?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *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]

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48045

Taxing Authority (City or Township)

Township Of Harrison (MACOMB)

County 

Macomb

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

To Whom It May Concern,

We are appealing the 2026 assessed and taxable value determination for the above-referenced property.

While we understand that some increase in value may be appropriate, we believe the current assessment overstates the property’s true market value given several 

important factors.

Recent improvements to the property, including replacement of the roof, deck, and balcony, were necessary maintenance items intended to preserve the condition of 

the home rather than significantly enhance its market value. These updates should not be interpreted as substantial value-adding upgrades.

Additionally, there are ongoing issues that negatively impact the property’s desirability and marketability. The roadway in front of the property experiences frequent 

flooding during rainfall events, which affects access, usability, and overall appeal to potential buyers. This condition represents a material negative factor that does 

not appear to be reflected in the current assessment.

Furthermore, the condition of the surrounding road infrastructure is below average, which also detracts from the property’s value.

Given these considerations, we respectfully request a review and reduction of the assessed and taxable values to more accurately reflect the property’s true market 

value.

We appreciate your time and consideration.

Sincerely,

Terrence Gallagher

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

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.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 17-12-15-276-011

Classification of Property:

Real

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

338700

Current Taxable Value as established by the BOR:

229731

What do you believe is the fair market value (also known as True Cash Value)?

620000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

310000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

229731

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?

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:

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/ Terrence Gallagher

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