BP-70C65_20250710_085946.pdf

Bruno Polisena, Nancy Polisena, Petitioners V Township Of Washington, Respondent · 25-002523-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bruno & Nancy Polisena 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002523 

Charter Township of Washington 

Respondent(s) 

PROOF OF SERVICE 

Rachel Wandrie 

states that on 7-10-25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Bruno & Nancy Polisena 

12721 27 Mile Road 

Washington MI 48094 

Zl 

0) pe 

[Sigiature of person who is serving/mailing copy] 

Rachel Wandrie 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002523 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Patricia 

C 

Rappuhn 

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

57900 Van Dyke 

City or Town 

State 

ZIP Code 

Washington 

Ml 

148094 

Telephone Number 586-786-00 1 3 

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

rappuhnp@washingtontwpmi.org 

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

First Name 

ML 

Last Name 

Patricia 

C 

Rappuhn 

Firm Name (if an; 

. 

. 

"Charter Township of Washington 

Mailing Address (Na., Street, P.O. Box or Rural Route) 

57900 Van Dyke 

City or Town 

State 

ZIP Code 

Washington 

MI 

148094 

Telephone "mE 86-786-00 1 3 

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

rappuhnp@washingtontwpmi.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[7 Yes 

J No 

Not Applicable

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 did come to the March Board of Review, March 12, 2025. 

The Petitioner Protested the Assessed Value of the property. 

The Petitioner stated to the MBOR, that the property assessment seemed Grossely out of line. The MBOR agreed; the board then 

questioned the Assessor on the Value. The Assessor said that when she looked at the property as the appeals came in she found 

an error with the imputting of the new construction home in an old area. There was an error by the appraiser that was imputting the 

new construction. The normal process would be to take the error to the July Board of Review. Being the property was alreading 

being appealed the March Board of Review they asked what the change would be. Changing the ECF would have changed the 

2025 AV and TV to 462,400. 

The MBOR lowered 

it further down to 435,000. 

The petitioner conteds his home is like these two homes. 

12655 27 Mile Road-is a mostly frame home with no basement and no porte cochere. it is a lesser quaility built home, with a sink 

hole in the back yard and is directly next to a 425.12" edison tower easement. 

During a divorice process the home did go up for sale 

in 2024; it had a pending offer @ $739,990. 

It then went off the market and one of the owners still lives in the home. This home is 

assessed at 337,200 for the 2025 Year. That would make the true cash value $674,400. 

Parcel Number 24-04-35-400-011 does not exist. 

13031 26 Mile Road is a good comparable, except it didn't sell. 24-04-35-400-018 This home is also a partial frame home with less 

acerage. There is no porte cochere on this home. This home is on one of the 4 Regional Roads we have in Washington 

Township. 

Regonal Roads are the busiest roads, besides freeways. This home is assessed at 413,400 for the 2025 Year. That 

would make the true cash value $826,800. 

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 

[Hl] No 

If yes, check which BOR Petitioner attended: 

|#] 

March 

Od July 

O December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? a Yes 

[| No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hm] Yes 

[mu] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 7] Yes 

O No 

If yes, explain Dbl 

- MBOE 

<A new AV+TV under erro 

« 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[4 No 

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? 

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[1 July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitionar request the exemption at a BOR? [Hl] Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[1 July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

ad 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

24-04-26-451-012 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

435,000 

Current Taxable Value as established by the BOR: 

435,000 

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

870,000 

Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

435,000 

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

Signature required 

Respondent or Attorney/Authorized Representative’s Signature: 

a 

Patricia C Rappuhn

Parcel Number: 

24-04-26-451-012 

Jurisdiction: 

WASHINGTON 

County: MACOMB 

Printed on 

07/08/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Brent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

FONTANA GIUSEPPA 

POLISENA BRUNO 

130,000, 

03/15/2022 

[WD 

03-ARM'S 

LENGTH 

28516/38 

DEED 

100.0 

SLEBODA STANISLAW 

FONTANA GIUSEPPA 

73,000 

12/01/2017 

[WD 

03-ARM'S 

LENGTH 

25112/568 

DEED 

100.0 

Property Address 

|Class: 

RESIDENTIAL-IMPRO Zoning: 

R1A 

Building 

Permit (s) 

Date 

Number 

Status 

| 

12721 

27 

MILE 

RD 

School: 

ROMEO COMMUNITY SCHOOLS 

HOUSE 

09/27/2022 

|B22-0556 

FINALED 

P.R.E. 

100% 

07/27/2024 

Owner's Name/Address 

MAP 

#: 

04-26G 

POLISENA BRUNO 

2025 

Est 

TCV 1,005,194 

TCV/TFA: 

374.23 

POLISENA NANCY 

L 

T 

- 

. 

2 

i 

12721 

27 MILE 

RD 

X [Improved 

| 

[Vacant 

Land Value Estimates 

for Land Table ACREN.ACREN NORTHERN 

HALF 

WASHINGTON 

MI 

48094 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ee 

Si5F Road 

195.00 328.00 1.0000 0.0000 

0 

100% 

0 

Tax Description 

% 

|eravel Road 

ACREN ACERAGE NORTH 

1.325 Acres 77,095 

100 

.148 ROW 

102,150 

TAN R12E 

SEC 

26; 

BEG 

AT 

S 

1/4 

POST 

SEC 

Paved Road 

+ 

denotes 

lines 

that 

do 

not contribute 

to 

the 

total 

acreage calculation. 

26; 

TH N89*03'34" 

E 

215.00 

FT 

TO 

POB;TH 

Storm 

Sewer 

195 Actual 

Front 

Feet, 

1.33 

Total Acres 

Total 

Est. 

Land Value 

= 

1027150 

| 

N00*14'11" 

W 328.61 

FT; 

TH N88*44'20" 

E 

STEAL 

195.00 

FT; 

TH S00*14'22" 

E 

329.70 

FT; 

TH 

Water 

Work Description 

for Permit B22-0556, 

Issued 09/27/2022: 

2686 

SQ 

FT 

SINGLE 

S 

89*03'34" 

W 

195.00 

FT 

TO 

POB. 

1.473 

Sewer 

| FAMILY 

1 

STORY INCLUDES COVERED LANAI 

ACRES 

X 

'|Electric 

| 

Comments/Influences 

‘gas 

Curb 

Street Lights 

X 

|Standard Utilities 

| 

Underground Utils. 

| 

Topography 

of 

| 

Site 

X 

|Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2025 

51,100 

451,500 

502,600 

435,000M 

435,0008 

26.04-26-451-012 

wm 

[DO 

04/30/2024 

NC 

2024 

50,400 

0 

50,400 

50,4005 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009. 

Rw 

12/07/2023 

NC 

Licensed 

To: 

Township 

of Washington, 

DO 

09/28/2023 

NC 

2023 

#8 

900 

9 

#8900 

48,9008 

County of Macomb, 

Michigan 

2022 

42,000 

0 

42,000 

42,0008 

*** 

Information herein 

deemed reliable 

but 

not guaranteed***

Parcel 

Number: 

24-04-26-451-012, 

Land 

Image 

Sketch by Apex Sketch 

*** 

Information herein 

deemed reliable 

but 

not guaranteed*** 

329.70 

1.473 acres 

328.61 

195 

27 Mile Road 

Printed 

on 

07/08/2025

Printed on 

07/08/2025 

Residential Building 

1 

of 

1 

Parcel Number: 

24-04-26-451-012 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

18ingle Family 

XiEavestrough 

X 

{Gas 

Oil 

Elec. 

Appliance Allow. 

Interior 

1 

Story 

jAreaiType 

Year Built: 

2024 

Mobile Home 

XiTnsulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

370lcoP 

(1 

Stomy) 

ar 

Capacity: 

2.5 

Town Home 

1liFront Overhang 

- 

Dishwasher 

2nd/Same 

Stack 

Class: 

BC 

Duplex 

liother Overhang 

Forced Air w/o Ducts 

Garbage Disposal 

Two Sided 

102cCP 

(1 SToTY) 

pyrerior: Brick 

A-Frame 

Forced Air w/ 

Ducts 

Bath Heater 

Exterior 

1 

Story 

Brick Ven.: 

0 

{4) 

Interior 

Forced Hot Water 

Vent 

Fan 

Exterior 

2 

Story 

Stone Ven.: 

0 

X 

{Wood 

Frame 

Electric Baseboard 

Hot 

Tub 

2 

iPrefab 

1 

Story 

Common Wall: 

1.5 

Wal 

X 

[Drywall 

Plaster 

Elec. 

Ceil. 

Radiant 

Unvented Hood 

Prefab 

2 Story 

Foundation: 

42 

Inch 

Building Style: 

Paneled 

Wood T&G 

Radiant 

(in-floor) 

Vented Hood 

Heat Circulator 

Finished 

?: 

Yes 

RANCH 

TI 

5 

x 

« 

|Electric Wall Beat 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

T 

rim 

& 

Decoration 

Space Heater 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

0 

Yr Built 

{Remodeled 

fE= 

Ix Jord 

prin 

Wall/Floor Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

566 

2023 EGR 

:0 

X 

{Forced Heat 

& Cool 

Oven 

3 Good: 

0 

Condition: 

Geod 

Size 

of Closets 

Heat 

Pump 

Microwave 

Class: 

BC 

Storage Area: 

0 

iLg 

|X 

j0ord 

Small 

No Heating/Cooling 

Standard Range 

Effec. 

Age: 

2 

No 

Conc. 

Floor: 

0 

: 

: 

Central Air 

Self 

Clean Range 

Floor Area: 

2,686 

Room List 

Doors 

{X 

{Solidi 

[H.C. 

Total Base 

New 

: 

712,111 

E.C.F. 

[Bsmnt Garage: 

H 

Wood Furnace 

Sauna 

Basement 

Trash 

C 

tor 

Total Depr Cost: 

697,870 

X 

1.294 

(5) Floors 

(12) Electric 

Tash 

LOTPACLOT 

Estimated T.C.V: 903,044 

Carport Area: 

806 

21st 

Floor 

3 

Central Vacuum 

or 

’ 

Roof: 

Comp.Shingle 

2nd Floor 

Kitchen: 

0[Amps Service 

Security System 

) 

) 

Other: 

n 

3|Bedrooms 

thor: 

No./Gual. OF Fixtures 

| Cost Est. 

for Res. Bldg: 

1 

Single Family 

RANCH 

Cls BC 

Blt 2023 

(1) 

Exterior 

= 

IB ford. 

I 

Hin 

(11) 

feating System: 

Forced Heat 

& ei 

5 

Wood/Shingle 

{6) 

Ceilings 

Ground 

Area 

= 

SF 

Floor 

Area 

= 

EF. 

Aluminum/Vinyl 

9 

No. 

of Elec. Cutlets 

Phy/2b.Phy/Func/Econ/Conb. 

% Good=98/100/100/100/98 

X Brick 

X Drywall 

Many IB Ave. 

i 

[Few 

Building Areas 

(13) 

Plumbing 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

X 

iTnsulation 

1 

Story 

Brick 

Basement 

2,686 

_ 

Ch 

Eecavarion 

Average Fixture 

(s) 

Total: 

536,036 

525,315 

(2) Windows 

cava 

2 

{3 Fixture Bath 

Other Additions/Adjustments 

Many 

Targe 

Basement: 

2686 

S.F. 

1 

12 Fixture Bath 

Exterior 

x 

lavg. 

X 

avg. 

Crawl: 

0 

S.F. 

Softener, Auto 

Stone Veneer 

550 

28,017 

27,457 

Few 

Small 

Slab: 

0 

S.F. 

Softener, Manual 

Plumbing 

X 

Wood Sash 

Height to Joists: 

0.0 

Solar Water Heat 

3 Fixture Bath 

1 

7,462 

7,313 

Metal Sash 

No Plumbing 

2 Fixture Bath 

1 

4,999 

4,899 

Vinyl Sash 

{8) 

Basement 

Extra Toilet 

Water/Sewer 

Extra Sink 

1000 Gal Septic 

1 

6,156 

6,033 

Double Hung 

Loloone. Block 

: 

Separate Shower 

Water Well, 

200 Feet 

1 

12,797 

12,541 

oriz. 

ide 

oure 

onc. 

w 

Ceramic Tile 

Floor! 

porches 

ee 

ass 

one 4 Wood 

© 

[Ceramic Tile Wains| 

(cP 

(1 Story) 

210 

7,774 

7,619 

Sorgen 

reared 

ol 

Ceramic Tub Alcove | 

ccP 

(1 Story) 

102 

4,002 

3,922 

Patio Doors 

XiConcrete 

Floor 

Vent 

Fan 

Garages 

’ 

’ 

Storms 

& Screens 

ini 

(9) 

Basement Finish 

{14) 

Water/Sewer 

Class: 

BC Exterior: 

Brick Foundation: 

42 

Inch 

(Finished) 

(3) 

Roof 

Recreation 

SF 

SEITo Vater 

Base Cost 

566 

50,442 

49,433 

Gable 

Gambrel 

Living 

SF 

Public Sewer 

Common Wall: 

1.5 Wall 

1 

-7,500 

-7,350 

X 

Hi; 

Mansard 

Walkout Doors 

(B) 

Class: 

BC Exterior: 

Brick Foundation: 

42 

Inch 

(Finished) 

: 

1 

pater well 

346 

6,420 

35,692 

Flat 

Shed 

No Floor 

SF 

1 

i1000 

Gal Septic 

Base Cost 

4 

36, 

PB 

- 

Walkout 

Doors 

(A) 

2000 

Gal 

Septic 

Fireplaces 

¥ {Asphalt Shingle 

107 

Floor Support 

Pp 

Prefab 

1 Story 

2 

8,008 

7,848 

Joists: 

Lump 

Sum 

Items: 

Carports 

Chimney: 

sem reed Lom: 

Comp. Shingle 

806 

17,498 

17,148 

pp 

: 

<<<«<< Calculations 

too 

long. 

See Valuation printout 

for complete pricing. 

>>>>> 

Cntr.Sup: 

*** Information herein deemed reliable but 

not guaranteed***

Parcel 

Number: 

24-04-26-451-012, 

Residential 

Building 

1 

18 

Generator 

Bedrms:3 

Baths:2.5 

! 

6' DOORWALL 

18’ 

(2) F.P. SEPERATE STACI 

OFFICE 

STONE:5505Q. FT. 

OK 

= 

161 

1-STY.BRK.BSMT. 

2686 sF 

32] 

Daylight Basement 

‘Sketch by Apex Sketch 

*** 

Information herein 

deemed reliable 

but 

not guaranteed*** 

CARPORT 

806 sf 

Printed 

on 

07/08/2025

09:47 

AM 

DB: 

Washington Twp 2025 

24-04-26-451-012 

Property Class: 

401 

Map 

#: 

04-26G 

2025 

Est. 

T.C.V. 

POLISENA BRUNO 

12721 

27 

MILE 

RD 

WASHINGTON 

WASHINGTON, 

MI 

48094 

TAN 

R12E 

SEC 

26; 

BEG 

AT 

S 

1/4 

POST 

SEC 

26; 

TH N89*03'34" 

E 

215.00 

FT 

TO 

POB;TH 

N0O*14'11" 

W 

328.61 

FT; 

TH N88*44'20" 

E 

195.00 

FT; 

TH 

S00*14'22" 

E 

329.70 

FT; 

TH 

S 

89*03'34" 

W 

195.00 

FT 

TO 

POB. 

1.473 

ACRES 

Land Value Estimates 

for Land Table ACREN.ACREN NORTHERN HALF 

* 

Factors 

* 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

195.00 

328.00 

1.0000 

0.0000 

0 

100% 

0 

ACREN ACERAGE NORTH 

1.325 Acres 77,095 

100 

.148 ROW 

102,150 

* 

denotes 

lines 

that 

do 

not contribute 

to 

the 

total 

acreage calculation. 

195 Actual 

Front 

Feet, 

1.33 

Total 

Acres 

Total 

Est. 

Land Value 

= 

102,150 

Description 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

RANCH 

Cls 

BC 

Blt 

2023 

(11) 

Heating System: Forced Heat 

& Cool 

Ground Area 

= 2686 

SF 

Floor Area 

= 2686 SF. 

Phy/Ab. Phy/Func/Econ/Comb. 

% Good=98/100/100/100/98 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 Story 

Brick 

Basement 

2,686 

Total: 

536,036 

525,315 

Other Additions/Adjustments 

Exterior 

Stone 

Veneer 

550 

28,017 

27,457 

Plumbing 

3 Fixture Bath 

1 

7,462 

7,313 

2 Fixture Bath 

1 

4,999 

4,899 

Water/Sewer 

1000 Gal Septic 

1 

6,156 

6,033 

Water Well, 

200 

Feet 

1 

12,797 

12,541 

Porches 

cece 

(1 

story) 

210 

7.774 

7,619 

ccP 

(1 story) 

102 

4,002 

3,922 

Garages 

Class: 

BC 

Exterior: 

Brick 

Foundation: 

42 

Inch 

(Finished) 

Base Cost 

566 

50,442 

49,433 

Common Wall: 

1.5 Wall 

i 

-7,500 

~7,350 

Class: 

BC 

Exterior: 

Brick 

Foundation: 

42 

Inch 

(Finished) 

Base Cost 

346 

36,420 

35,692 

Fireplaces 

Prefab 

1 Story 

2 

8,008 

7,848 

Carports 

Comp. Shingle 

806 

17,498 

17,148 

Totals: 

712,111 

697,870 

Notes: 

b 

f 

ECF 

h 

ECF 

(RES RACRE RESIDENTIAL ACREAGE) 

1.294 

=> TCV: 

903,040 

g 

2025 Est. T.C.V. 

24-04-26-451-012 

= (7,005,194 

Est. 

TCV/Total 

Floor Area 

= 

374.23, 

Most 

recent 

sale 

03/15/2022 

for 

130,000 

2024 

Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

CP. 1. 

50,400 

50,400 

50,400 

50,400 

3.10 

2025 

New 

Eq. Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

384,600 

0 

0 

384, 600 

0 

0 

2025 

Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

502, 600 

435,000 

435,000 

436,562 

435,000 

435,000

09:46 

AM 

DB: 

Washington Twp 2025 

24-04-26-451-012 

Property Class: 

401 

Map 

#: 

04-266 

2025 

Est. 

T.C.V 

WASHINGTON 

. 

POLISENA BRUNO 

12721 

2 

WASHING 

7 

MILE 

RD 

TON, 

MI 

48094 

T4N R12E 

SEC 

26; 

BEG 

AT 

S 

1/4 

POST 

SEC 

26; 

TH N89*03'34" 

E 

215.00 

FT 

TO 

POB;TH 

N00*14'11" 

W 

328.61 

FT; 

TH N88*44'20" 

E 

195.00 

FT; 

TH S00*14'22" 

E 

329.70 

FT; 

TH 

S 

89*03'34™ 

W 

195.00 

FT 

TO 

POB. 

1.473 ACRES 

Land Value Estimates 

for 

Land Table ACREN.ACREN NORTHERN HALF 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

Value 

195.00 

328.00 

1.0000 

0.0000 

0 

100* 

0 

ACREN ACERAGE NORTH 

1.325 

Acres 

77,095 

100 

.148 

ROW 

102,150 

* 

denotes 

lines 

that 

do 

not contribute 

to 

the 

total 

acreage calculation. 

195 Actual 

Front 

Feet, 

1.33 Total Acres 

Total 

Est. 

Land Value 

= 

102,150 

Cost Est. 

for Res. 

Bldg: 

1 

Single Family 

RANCH 

cls 

BC 

Blt 2023 

(11) 

Heating System: 

Forced Heat 

& 

Cool 

Ground Area 

= 

2686 

SF 

Floor Area 

= 

2686 

SF 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=98/100/100/100/98 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 story 

Brick 

Basement 

2,686 

Total: 

536,036 

525,315 

Other Additions/Adjustments 

Exterior 

Stone Veneer 

550 

28,017 

27,457 

Plumbing 

3 

Fixture 

Bath 

4 

7,462 

7,313 

2 

Fixture 

Bath 

1 

4,999 

4,899 

Water/Sewer 

1000 

Gal Septic 

1 

6,156 

6,033 

Water Well, 

200 Feet 

1 

12,797 

12,541 

Porches 

CCP 

(1 

Story) 

210 

7,774 

7,619 

CCP 

(1 

Story) 

102 

4,002 

3,922 

Garages 

Class: 

BC Exterior: 

Brick Foundation: 

42 

Inch 

(Finished) 

Base 

Cost 

566 

50,442 

49,433 

Common 

Wall: 

1.5 

Wall 

1 

-7,500 

-7,350 

Class: 

BC Exterior: 

Brick Foundation: 

42 

Inch 

(Finished) 

Base 

Cost 

346 

36,420 

35,692 

Fireplaces 

Prefab 

1 

Story 

2 

8,008 

7,848 

Carports 

Comp. Shingle 

806 

17,498 

17,148 

Totals: 

712,111 

697,870 

Notes: 

ECF 

(RES 

NWOLD 

NEW HOUSE 

OLD NEIGHBORI HOOD) 

1.179 

=> 

TCV: 

after ECF change 

2025 

Est. 

T.C.V. 

24-04-26-451-012 

Est. 

TCV/Total 

Floor Area 

= 

344.36, 

Most 

rece 

2024 Assessed 

MBOR 

S.E.V. 

Bas 

50,400 

50,400 

50,400 

2025 

New 

Eq. Adjustment 

Loss 

384,600 

0 

0 

2025 Assessed 

MBOR 

S.E.V. 

502,600 

435,000 

435,000 

nt 

sale 03/15/2022 

for 

e for Cap 

[55-8 

50,400 

3.10 

Additions 

Tax Adjust 

384, 600 

0 

Capped 

 ->Taxable< 

436,562 

435,000 

130,000 

ment 

Losses 

0 

= 

PRE/MBT 

435,000

Michigan Department of Treasury 

03/11/2025 

06:36 

PM 

618 (Rev. 2-07) 

Petition 

# 

25-63 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

POLISENA BRUNO 

Township or City 

County 

WASHINGTON 

MACOMB 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

24-04-26-451-012 

T4N R12E SEC 26; BEG AT S 1/4 POST SEC 26; TH N89*03'34" E 215.00 FT TO POB; 

TH N00*14'11" W 328.61 

FT; TH N88*44'20" E 195.00 FT; TH S00*14'22" E 329.70 FT; TH S 89*03'34" W 195.00 FT TO POB. 1.473 

12721 27 MILE RD 

ACRES 

X Protested Item 

[®. Assessed Value 

O Tentative Taxable Value 

[ Classification 

O qQualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated True Cash Value 

[Tentative Taxable Value 

Year 

: 

502,600 

[>< 230,00 © 

502,600 

2025 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's statue as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

401 

Classification should be: (Please check one of the following) 

[Agricultural 

O Industrial 

CI Timber Cutover 

[utility (Personal Property Only) 

O 

commercial 

0 Residential 

[Developmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY 

TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent Qualified Agricultural Exemption Granted by Assessor: Enter 0 if exemption is denied) 

|Percent Qualified Agricultural Exemption Requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. SH 3 

P| 

Net 

a propriaie 

valve 

qeven 

Jo 

ovr home, 

on 

Ohev 

homes 

(te 

255 27 mile Rd) our gsszssed 

valve 

15 

Grossi ok of 

fine 

CERTIFICATION 

#] 

Sig 

Date 

27h » Tio is 

03/12/2025 

Sl Mime rd 

PEGI ISTE y 431-7900 Bruno 

(556) 200 0157 

Minty

www.michigan.gov/treasury 

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

25-63 

24-04-26-451-012 

1. ASSESSED VALUE 

Disposition by Board of Review. 

The Board of Review must state the reason for its action below. 

= 

Denied 

Assessed Value Changed From: 

| 

502,600 

1h: 

|[ 

435 

pod 

Hl 

Record of Vote - Board or three member committeg 

of boa 

3 

. 

pA 

A 

NA 

Chairperson: Pies 

[1 

no 

Member: 

[A 

Yes 

[J 

no 

[5 

Initials 

Reason for Board Action: 

20-4S-40 

If you disagree with the decision of the Board of Review regarding tentative assessed value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, 

Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Initials 

Member: BA 

ves 

O 

itials 

2. TENATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

3S cop 

[Denied 

Tenative Taxable Value Changed From: 

502,600 

To: 

? 

/ 

Record of Vote - Board or three member committee of board. 

- A 

Chairperson: 

LS 

rd 

CA 

n 

£0 

person: IA ves 

[J 

No 

== 

Member: 

YES 

[] 

NO 

Fm 

Member: 

YES 

[] NOTms 

Reason for Board Action: 

7 N 

_ 

| 

- 

{3 As -40 

\ 

If you disagree witt 

The decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, Lansing, 

Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for 

Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

3. CLASSIFICATION 

Disposition by Board of Reiew. The Board of Review must state the reason for its action below. 

O 

Denied 

OJ 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[1 ves 

[0 Noms 

Member. 

[J ves 

[1] 

NO mms 

Member. 

[1 ves 

[ no mmas 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Reiew. The Board of Review must state the reason for its action below. 

OJ 

Exemption Request Denied 

O 

Exemption percent modified from 

% 

To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] ves 

[J 

No 

Member: 

[] 

ves 

[] 

no 

Member: 

[] ves 

[] NO———— 

Initial 

Initial 

nifial 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

5. Adjournment 

Date of Final adjournment of Board of Review 

Board of Review Segretary Signature 

Date 

So 

Clccirte. lef) 

31225

03/13/2025 02:11 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNHIP OF WASHINGTO 

ASSESSING DEPARTMENT 

57900 VAN DYKE 

WASHINGTON, ML 48094 

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

POLISENA BRUNO 

POLISENA NANCY 

12721 27 MILE RD 

WASHINGTON MI 48094 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

24-04-26-451-012 

12721 27 MILE RD 

TAN R12E SEC 26; BEG AT S 1/4 POST SEC 26; TH N89*03'34" 

E 215.00 FT TO POB; TH N00*14'11" W 328.61 FT; TH 

N88*4420" E 195.00 FT; TH 500%14'22" E 329.70 FT; TH S 

89%03'34" W 195.00 FT TO POB. 1.473 ACRES 

THIS PROPERTY 

IS CLASSIFIED ~ 401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years 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 

24-04-26-451-012 

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

Board of Review Comments 

APPEAL GRANTED, CHANGED ECF NEIGHBORHOOD 

2025 ORIGINAL ASSESSED VALUE 

502,600 

1] 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

435,000 

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

2025 ORIGINAL TAXABLE VALUE 

502,600 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

435,000 

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

4 

“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 appeal. Petition forms are available on this website.” 

http://www.michigan,gov/taxtrib/0,4677,7-187-38254---,00. html

Michigan Department of Treasury 

L-4035a 

3128 (Rev. 11-13) 

Parcel No. 24-04-26-451-012 

2025 Taxable Value Calculations Worksheet 

arcel 

No. 2 — 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition No. 25-63 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 

1 

if the B of R changes Capped Value. 

SECTION 

By Assessor 

ByBofR 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.").........cccueveins = 

50,400 

50,400 

Amount of Losses 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

Amount of AdIIONS ......oveiiiiii ieee ese = 

451,500 

384,600 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2025 Capped Value 

= (2024 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

( 

50,400 

- 

0 

yX 

1.031 

+ 

384,600 

- 

436,562 

By B of R 

2025 Capped Value 

= 

436,562 

Complete Section 2 if the B of R changes Assessed Value. 

SECTION 2 

By Assessor 

ByBofR 

2025 ASSESSOA VAIUB .....ceiersriirisrnsensansansmsesesssesseeas 

snes ssnsssssssassssissssassnsisonss = 

502,600 

435,000 

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor 

= 

435,000 

X 

1.000 

= 

435,000 

By B of R 

2025 Tentative SEV = 

435,000 

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV. 

2025 Tentative Taxable Value = 

435,000 

Signature of Secretary, Board of Review 

Date | 

4 bo ta ley 

BiasB_ 25

Comparable Analysis Report 

07/08/2025 01:21 PM 

For Subject Parcel 24-04-26-451-012 

1/2 

Feature 

Subject 

Comparable # 1 

Comparable # 2 

Comparable # 3 

amp. il - 

ljustmen 

Parcel Number 

24-04-26-451-012 

24-04-09-400-052 

24-04-30-102-013 

24-04-21-275-005 

Address 

12721 27 MILE RD 

7701 30 MILE 

60553 PENNINGTON WAY 

7158 SAWGRASS DRIVE 

Appraisal/Sale Date 

12/31/2024 

04/23/2024 

11/22/2024 

12/18/2024 

3,468 

Land Size (Summary Acrea 

1.325 

1.890 

0.693 

0.459 

10,000 

Style 

RANCH 

RANCH 

RANCH 

RANCH 

0 

Year Built 

2023 

1997 

2020 

2021 

0 

Effective Age 

3 

29 

6 

4 

1,601 

Quality 

BC 

C +10 

BC 

B-10 

-10,000 

Square Feet 

2,686 

2,570 

2,477 

3,034 

-23,316 

Basement Square Feet 

2,686 

2,570 

2,477 

2,648 

570 

Fin Basement Sq. Feet 

0 

0 

1,850 

0 

0 

Full Baths 

2 

2 

2 

2 

0 

Half Baths 

1 

1 

1 

1 

0 

Garage Square Feet 

912 

1,321 

890 

763 

1,490 

Porches (Value) 

20,740 

3,019 

17,981 

3,415 

0 

Actual Sale Price 

 $/SaFt: 311.25 

$/Sq.Ft: 

353.25 

~ 

¢/SqFt: 30158 | 

915,000 

Net Adjustments 

E 

a 

Nerd 18% 

| 

16187 

See 

Gross 

Adi, 8.6% 

Gros Ad), 55% | 50445 

Adjusted 

Sale Price 

© 

§/SqFt: 

353.89 

$/Sq.Ft: 296.25 

| 

898,813

Comparable Analysis Report 

07/08/2025 01:21 PM 

For Subject Parcel 24-04-26-451-012 

2/2 

3 

Comp. 

# 5 

Comp. 

# 6 

Feature 

Subject 

Comparable # 4 

Comparable # 5 

A dlusment 

Comparable # 6 

A ster 

Parcel Number 

24-04-26-451-012 

24-04-36-301-058 

24-04-36-301-031 

24-04-21-203-016 

Address 

12721 27 MILE RD 

13885 QUAIL VIEW DR 

57439 MEADOWRIDGE DR 

62580 SAWGRASS DRIVE 

Appraisal/Sale Date 

12/31/2024 

04/03/2025 

0 

02/06/2025 

0 

07/19/2024 

21,603 

Land Size (Summary Acrea 

1.325 

0.263 

10,000 

0.234 

10,000 

0.220 

10,000 

Style 

RANCH 

RANCH 

0 

RANCH 

0 

RANCH 

0 

Year Built 

2023 

2023 

0 

2023 

0 

2016 

0 

Effective Age 

3 

2 

-1,575 

3 

0 

8 

8,313 

Quality 

BC 

BC 

0 

BC 

0 

BC 

0 

Square Feet 

2,686 

2,351 

22,445 

2,430 

17,152 

2,488 

13,266 

Basement Square Feet 

2,686 

2,323 

5,445 

2,400 

4,290 

2,461 

3,375 

Fin Basement Sq. Feet 

0 

1,055 

-21,100 

1,617 

-32,340 

1,800 

-36,000 

Full Baths 

2 

4 

-16,200 

3 

-8,100 

2 

0 

Half Baths 

1 

1 

0 

1 

0 

1 

0 

Garage Square Feet 

912 

704 

2,080 

664 

2,480 

726 

1,860 

Porches (Value) 

20,740 

12,948 

0 

10,998 

0 

20,420 

0 

Actual Sale Price 

§/Sq.Ft: 382.39 | 

929,200 

$/Sq.Ft.: 

381.83 | 

950,000 

$/Sa.Ft: 

382.82 

900,000 

Net Adjustments 

~~ 

| 

| 

Net Adj. 0.1% 

1,095 

Net Adj. -0.7% | 

~~ 

-6,518 

© NetAdj. 24% | 

22,417 

Gross Adj. 9.9% 

| 

94,417 

Gross Adj. 8.0% | 

74,362 

Gross Adj. 8.8% | 

78,845 

Gross Adjustments 

: 

Bb 

pe 

$/Sq.Ft: 379.70 | 

922,682 

Adjusted Sale Price 

Ri 

. 

8h 

© §/Sq.Ft: 383.28 | 

901,095 

$/Sq Ft: 

300.84 | 972,417

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