Southfield_2026_MTT_Valuation_Appeal_Filing_Packet_DRAFT.pdf

MaCherie Everson Petitioner V City Of Southfield Respondent · 26-002916-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



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

 Exemptions, Special Assessments, or Non­Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice 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 M.I. Last Name/Company Name

 MaCherie R. Everson

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

 24910 Glenbrooke Drive

 City or Town State ZIP Code

 Southfield MI 48033

 Telephone Number

 248-388-0413



 Email Address (do not enter unless you want MTT to send all correspondence via email)

 m.reeseeverson@gmail.com



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

 First Name M.I. Last Name



 Firm Name (if any)



 Mailing 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 all correspondence via email)



 Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels.

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

 appealing? Yes* No**

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



 Property Address (No., Street)

 24910 Glenbrooke Drive

 City or Town County State ZIP Code

 Oakland Southfield MI 48033

 Taxing Authority (City or Township)

 City of Southfield

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 (check all that apply)



 True Cash and Taxable Value



 Taxable Value Only (calculation)



 Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal



 Section 6: Jurisdictional Issues

 Did you protest the assessment at a Board of Review (BOR)? Yes No



 If Yes, check which BOR you attended: March July December



 If No, please check the applicable reason(s):



 Not required to attend

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

 Appealing within 35 days of State Tax Commission Order

 Appealing within 35 days of receipt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal:

 2026

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

 Parcel Number:

 76-24-20-326-070



 Classification of Property: Real Personal (check one)



 Agricultural Commercial Industrial Residential Timber­Cutover Developmental Utility (check one)

 Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review:

 by the Board of Review: $70,000 $70,000

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

 $130,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) $65,000 assessed value) $65,000



 Fee Information

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

 issue?



 Yes No



 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 all 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 highest 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 appealed, not to exceed a total filing fee of $1,000.00



 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 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 $250.00



 * Plus $25.00 for each additional parcel, 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 *Required

 Petitioner or Attorney/Authorized Representative’s Signature:



 /s/

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 MaCherie Reese Everson, Docket No. ____________

 Petitioner,

 Tax Year: 2026

 v.

 Parcel No.

 City of Southfield, 76-24-20-326-070

 Respondent.



 ATTACHMENT A TO SECTION 5

 STATEMENT OF REASONS FOR APPEAL AND RELIEF REQUESTED



1. Petitioner appeals the 2026 true cash value, assessed/state equalized value, and taxable value of the

 residential property located at 24910 Glenbrooke Drive, Southfield, Michigan 48033 (the “Property”).

2. The March 2026 Board of Review established an assessed/state equalized value of $70,000 and a

 taxable value presently understood to be $70,000. An assessed value of $70,000 corresponds to an

 asserted true cash value of $140,000.

3. Petitioner purchased the Property on March 7, 2025 for $130,000, approximately nine months before

 the December 31, 2025 tax day for the 2026 assessment. Petitioner will submit the closing documents

 and other competent evidence of the sale.

4. Under MCL 211.27(1), true cash value is the Property’s usual selling price. The purchase price is not

 automatically controlling or presumptive, but the recent sale is relevant market evidence. No

 substantial improvement between the March 2025 purchase and tax day supports an increase from the

 $130,000 purchase price to a $140,000 true cash value.

5. As of tax day, the Property also had material condition and deferred-maintenance issues affecting

 market value. Petitioner’s evidence will address conditions existing on or before December 31, 2025,

 including documented water intrusion/foundation concerns, mold-related conditions, an obsolete

 Pushmatic electrical panel, aging mechanical systems, and dated interior finishes and repair needs.

 Petitioner does not rely on conditions first arising after tax day.

6. Petitioner requests that the Tribunal determine the Property’s 2026 true cash value at $130,000,

 assessed/state equalized value at $65,000, and taxable value at $65,000, subject to correction if the

 Board of Review notice states a different taxable value than the provisional figure listed in the petition.

7. Petitioner further requests all resulting corrections to the assessment and tax rolls, together with any

 refund or credit and interest provided by law.

8. This valuation appeal is separate from Petitioner’s pending 2026 poverty-exemption application under

 MCL 211.7u. Nothing in this petition withdraws, replaces, moots, or waives that application or any

 right to review or appeal the City’s handling or disposition of it.



 Initial Supporting Evidence. Petitioner will attach the 2026 Board of Review decision or assessment notice

 and intends to submit the March 7, 2025 closing documents; dated photographs, inspection and repair records

 concerning conditions existing by tax day; the City property record card and valuation materials; and relevant

 market-comparable evidence. Additional evidence will be exchanged in accordance with the Tribunal’s

 scheduling order.



 1

← View full record