71030990001715_BOR-Decision_2026.pdf
Emanuel Rusu Petitioner V Township Of Canton Respondent · 26-002895-TT
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2026 BOARD OF REVIEW DECISION FROM CHARTER ASSESSOR (734) 394-5111 1150 S. CANTON CENTER RD. CANTON, MI 48188-1699 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 71 030 99 0001 715 7050 SHELLEY LN RUSU, EMANUEL - CAMELIA PART OF THE NW 1/4 OF SEC 8, T2S RSE, CANTON REV. LIVING TRUST TOWNSHIP, WAYNE COUNTY, MICHIGAN DESC AS 7050 SHELLY LANE FOLLOWS: COMMENCING AT THE N 1/4 CORNER OF SEC 8 IhScag F 0 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E CANTON, MI 43187 240.00 FT TO POB TH S 00DEG 15M 03S E 180.00 FT TH S 89DEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 ET TH N 89DEG 45M 50S E 322.50FT TO POB CONTAINING 1.333 ACRES 2018 PARENT 030-99-0001-003 CHILDREN 030- 99-0001-714, 030-99-0001-715, 030-99-0001-716, 030-99-0001- n7 THIS PROPERTY IS CLASSIFIED 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 assessed and taxable value. The Board has completed their review of parcel number 71 030 99 0001 715 They have made the following determination based on the information you supplied. Board of Review Comments DENIED LACK OF EVIDENCE [2026 ORIGINAL ASSESSED VALUE 662,300 [2026 "BOARD OF REVIEW" ASSESSED VALUE 662.300 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 618,460 = [2026 "BOARD OF REVIEW" TAXABLE VALUE 618,460 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 If you disagree with the March Board of Review's decision you may appeal to the Michigan Tax Tribunal: Michigan Tax Tribunal P.O. Box 30232 Phone 517-335-9760 Lansing, MI 48909 www.michigan.gov/taxtrib Deadlines for filing 2026 appeals to the Michigan Tax Tribunal are: Commercial Real and Personal by May 31, 2026 Industrial Real and Personal by May 31, 2026 Agricultural Real and Personal by July 31, 2026 Residential Real by July 31, 2026 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 Small Claims appeal through the website listed above. Any questions about this notice may be directed to the Assessor's Office at 734-394-5111.
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Moh 1LE W-2upIv Department of Treasury ] A 618 (Rev. 12-25 Petition to Board of Review L-4035 This form Is Issued under the authority of P.A. 206 of 1883, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to 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) RUSU, EMANUEL - CAMELIA Township or City County Year of Appeal CANTON TOWNSHIP Wayne The undersigned protests the assessad value and/or the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) PART OF THE NW 1/4 OF SEC 8, T2S R8E, CANTON TOWNSHIP, WAYNE COUNTY, EE COUTTS MICHIGAN DESC AS FOLLOWS:COMMENCING AT THE N 1/4 CORNER OF SEC 8 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E 240.00 FT TO POB TH S 00DEG 15M 7050 SHELLEY LN 03S E 180.00 FT TH S 8IDEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 FT TH N 89DEG 45M 50S E 322.50 FT TO POB CONTAINING 1.333 ACRES2018PARENT 030-99-0 Protested Item [J Assessed Value [J Tentative [J Taxable Status [J Classification [J Qualifed Agricultural Taxable Value (exemption) Property Exemption 1. PROTEST OF ASSESSMENT Complete this section for a protest of assessed value , including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Amount Owner's Estimate of True Cash Value (Markel Value) 662,300 / 022, 00 2. PROTEST OF TAXABLE VALUE [COMPIETEWis Section Tor a protest of Taxable Vale REASON: Value of Losses Q Value of Additions 0 Poverty Exemption [0 Uncapping % 3. 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 secton 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 status 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) [J Agricultural [J Industrial [J Timber Cutover [J Utility (Personal Property Only) 0 commercial pa Residential Opevelopmental 4. 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 lexemption requested) SAN EST [State reason(s) Tor profes! of assessed value and/or the tentative taxable value andlor classification and/or qualified agricultural ‘property exemption, Asses nent 5 Fo bit Compared Fo Chandlery wew ounstructhion sales Aafy and assesswonts Raat Fr Eh EN ae Uh ok SelSe Phone Number 213-727-2193
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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
71 030 99 0001 715 BY
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
Denied a Assessed Value Changed From: 662,300 To: 1
Record of Vote - Board or three member committed of board
Chairperson:i Fhves [J no Mi / Member: £4 ves [J no wH_ Member: ves [OO
V2 dee
f you disagres with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
lappealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
p Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan govitaxtrib.
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
y= Denied 0 Tentative Taxable Value Changed From: 618,460 To:
. I (See attached L-4035A)
Record of Vote - Board or three member committee of board.
Chairperson: {ves [J No y\a/4f/” Member: [] ves [J no W/ /) Member: {Yves []
{Initials Initials 7 Initials
Reason for Board Action:
Lac : Luiclenc
f you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
IPO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
bppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
Ia Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at wwa.michigan.gov/taxtib.
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
0 Denied Od Classification Changed From: 401 To:
Record of Vote - Board or three member committee of board.
; d : Oves O no —— Member: . [] ves [J] NO — [] ves [J NO——— Member: Chairperson:
Reason for Board Action:
f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Bax 30471,
|ansing MI 48908, by June 30
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
(m Exemption Request Denied O Exemption percent modified from % To: %
Record of Vote - Board or three member committee of board.
Chairperson: [J] yes [J No Member: [J ves [J no Member: [J YEs [J No
Initials Initials Initials
Reason for Board Action:
If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the Michigan
Tax Tribunal, PO Box 30232, Lansing MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal.
Michigan Tax Tribunal forms are available at www.michigan gov/taxtrib.
5. ADJOURNMENT Fd ; Te AT
Date of Final Adjournment of Board of Review
A120
Vien. TCA,
4 7