26-001153 Williams - Respondent Answer to MTT.pdf

Gregory G Williams Petitioner V Township Of Green Oak Respondent · 26-001153-TT

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gN OAK CHARTER TOW SHip 

1 SILVER LAKE ROAD, BRIGHTON, yj 181 

prone: 810-231-1333 

+ 

FAX 810-23) 50g 

June 2, 2026 

Michigan Tax Tribunal 

Via MTT E-File 

611 W. Ottawa St 

Lansing, MI 48933 

MTT Docket No. 26-001153 

Gregory G Williams v. Township of Green Oak 

Please see attached Respondent Answer to subject appeal. 

ATTACHED DOCUMENTS: 

e 

Answer Form 

e 

STC Bulletin 14 of 2025 

e 

2026 Notice of Assessment, Taxable Valuation and Property Classification, form L-4400/1019 

e 

2026 Record Card 

e 

2026 Sketch 

e 

2026 Valuation Disclosure 

e 

2026 March Board of Review Appeal & Supporting Appeal Documents 

e 

2026 Residential Neighborhood Land Study 

e 

2026 Residential ECF Study 

Proof of Service mailed separately. 

| can be reached at 810-231-1333 ext 105 or by email at christina.yaeger@greenoaktwp.com, 

if you have any 

questions. 

Regards, 

(" (has VO 

Christina Yaeger, oes 

MCPPE

MTT DOCKET NO. 26-001153 

RCT 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 

26-001153 

Section 1: Respondent’s Contact Information 

Unit of Government 

Green Oak Charter Township 

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

10001 Silver Lake Rd 

City or Town: 

State: 

ZIP Code: 

Brighton 

MI | 48116 

re 

10-231-1333 x105 

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

christina.yaeger@greenoaktwp.com 

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

(} 

First Name: 

ML: 

Last Name: 

Christina 

L 

Yaeger 

Firm Name (if any): 

. 

"Green Oak Charter Township 

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

10001 Silver Lake Rd 

City or Town: 

State: 

ZIP Code: 

Brighton 

MI 

48116 

Telephone Number: 810-231-1333 x105 

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

christina.yaeger@greenoaktwp.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet if necessary. 

OvYes 

[no 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[J No

MTT DOCKET NO. 26-001153 

“ime” 

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 

Respondent has properly and lawfully assessed Petitioner's property and established its taxable value in accordance 

with statutory and constitutional requirements. The average level of assessment in relation to true cash value in the 

assessment district is 50%. 

Petitioner fails to allege specific and sufficient facts to support its allegation that the assessed value of its property, as 

equalized, is a factor other than 50% and also fails to allege specific and sufficient facts to support its allegations that 

the property's taxable value is improper. 

The True Cash Value reflected for the subject property on the assessment roll was established based on arms-length 

transactions that occurred from 4/1/2023 through 3/31/2025. 

CAPPED VALUE FORMULA: 2026 Taxable Value Calculation = 2025 TV $355,000 x CPI 1.027 = 2026 TV $364,585. 

Reference Michigan State Tax Commission Bulletin 14 of 2025 attached, 2026 Capped Value Formula. 

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 

[No 

If yes, check which BOR Petitioner attended: 

March 

O July 

O December 

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

OJ No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1 ves 

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? 

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

Parcel Number: 471 6-1 6-41 5-01 5 

Classification of Property: 

Real [] 

Personal [] (check one) 

Agricultural 

J 

Commercial J 

Industrial [J 

~~ Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one)

MTT DOCKET NO. 26-001153 

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

Inflation Rate Multiplier 

November 18, 2025 

TO: 

Assessors and Equalization Directors 

FROM: 

Michigan State Tax Commission 

SUBJECT: Inflation Rate Multiplier for use in the 2026 capped value formula and the 

“Headlee” Millage Reduction Fraction (MRF) formula 

The calculation of the Inflation Rate Multiplier is set in statute in MCL 211.344: 

(I) "Inflation rate" means the ratio of the general price level for the state fiscal 

year ending in the calendar year immediately preceding the current year 

divided by the general price level for the state fiscal year ending in the 

calendar year before the year immediately preceding the current year. 

(f) "General price level" means the annual average of the 12 monthly values 

for the United States consumer price index for all urban consumers as defined 

and officially reported by the United States Department of Labor, Bureau of 

Labor Statistics. 

Calculation of 2026 Inflation Rate Multiplier 

Based on the statutory requirements in MCL 211.34d, the calculation of the inflation rate 

multiplier for 2026 is as follows: 

1. 

The 12 monthly values for October 2023 through September 2024 are averaged. 

2. 

The 12 monthly values for October 2024 through September 2025 are averaged. 

3. 

The ratio is calculated by dividing the average of column 2 by the average of 

column 1. 

The specific numbers from the US Department of Labor, Bureau of Labor Statistics are as

MTT DOCKET NO. 26-001153 

Page 2 

CPI data used to calculate Inflation Rate Ratio for 2026 property taxes 

2025 Calculations 

FY 2023 - 2024 

FY 2024 - 2025 

Oct-23 

307.671 

Oct-24 

315.664 

Nov-23 

307.051 

Nov-24 

315.493 

Dec-23 

306.746 

Dec-24 

315.605 

Jan-24 

308.417 

Jan-25 

317.671 

Feb-24 

310.326 

Feb-25 

319.082 

Mar-24 

312.332 

Mar-25 

319.799 

Apr-24 

313.548 

Apr-25 

320.795 

May-24 

314.069 

May-25 

321.465 

Jun-24 

314.175 

Jun-25 

322.561 

Jul-24 

314.540 

Jul-25 

323.048 

Aug-24 

314.796 

Aug-25 

323.976 

Sep-24 

315.301 

Sep-25 

324.800 

Average 

311.581 

Average 

319.997 

Ere 

Important: Local units cannot develop or adopt or use an inflation rate multiplier other 

than 1.027 in 2026. 

It is not acceptable for local units or assessors to indicate to taxpayers 

that they do not know how the multiplier is developed. 

The inflation rate, expressed as a multiplier, to be used in the 2026 Capped Value Formula 

is 1.027. 

e 

The formula above does not include 1.05 because the inflation rate multiplier of 1.027 

is lower than 1.05. 

Inflation Rate Multiplier Used in 2026 “Headlee” Calculations

Page 3 

MTT DOCKET NO. 26-001153 

The formula for calculating the 2026 “Headlee” Millage Reduction Fraction (MRF) is: 

2026 MRF = (2025 Taxable Value — LOSSES) X 1.027 

2026 Taxable Value — ADDITIONS 

Historical Inflation Rate Multipliers 

The following is a listing of the inflation rate multipliers used in the Capped Value and 

"Headlee" calculations since the start of Proposal A. 

YEAR 

1995 

1996 

1997 

1998 

1999 

2000 

2001 

2002 

2003 

2004 

2005 

2006 

2007 

2008 

2009 

2010 

2011 

IRM 

1.026 

1.028 

1.028 

1.027 

1.016 

1.019 

1.032 

1.032 

1.015 

1.023 

1.023 

1.033 

1.037 

1.023 

1.044 

0.997 

1.017 

YEAR 

2012 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

2021 

2022 

2023 

2024 

2025 

IRM 

1.027 

1.024 

1.016 

1.016 

1.003 

1.009 

1.021 

1.024 

1.019 

1.014 

1.033 

1.079 

1.05 

1.051 

1.05 

1.031 

Headlee 

Capped 

Headlee 

Capped

MTT DOCKET NO. 26-001153 

MTT Docket No. 26-001153 

Gregory G Wiliams v. Township of Green Oak 

4716-16-415-015 

Notice of Assessment, Taxable Valuation and Property Classification, form L-4400/1019 

Subject Record Card 

Sketch 

Valuation Disclosure

MTT DOCKET NO. 26-001153 

Meigen Department of Treasury 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

wn 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

GREEN OAK CHARTER TOWNSHIP 

PARCEL NUMBER: 

4716-16-415-015 

CHRISTINA YAEGER, ASSESSOR 

PROPERTY ADDRESS. 

OFFICE OF THE ASSESSOR 

: 

10001 SILVER LAKE ROAD 

8280 STONEY CREEK DR 

BRIGHTON, MI 48116 

SOUTH LYON, MI 48178-9298 

SCHOOL DISTRICT CODE: 

47010 

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

EXEMPTIONS 

3932 

% Exempt 

As "Homeowners Principal Residence": 

100.0000% 

CAkAPERSARUTO*45-DIGIT 48178 

T7 

P1 

#4 

% Exempt 

As "Qualified Agricultural Property": 

0% 

ao aS, [SREGORY 

§ PRMELLA 

% Exempt 

As "MBT Industrial Personal": 

0% 

SOUTH LYON, 

MI 48178-9298 

% Exempt 

As "MBT Commercial Personal"; 

0% 

UTHER RU BERT LT TRE FETT 

TE RR A TER 

Exempt As "Disabled Veteran or 

[J Yes 

No 

Surviving Spouse": 

Exempt As "Qualified Forest Property” 

[7] Yes 

No 

Exempt As "Development Property": 

[Yes 

No 

LEGAL DESCRIPTION: 

SEC 16 TIN R6E THE MEADOWS OF HIDDEN LAKE UNIT 15 

LAND DIVISION ON 05/31/2016 FROM 4716-16-400-019 & 4716-15- 

100-020 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION 

407 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$243 

PRIOR AMOUNT 

AMOUNT YEAR: 

OR Ro 

1. TAXABLE VALUE: 

355,000 

364,585 

9,685 

2. ASSESSED VALUE: 

355,000 

369,000 

14,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

355,000 

369,000] 

14,000 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

CERTI Fl ED 

TRUE COPY 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

CHRISTINA YAEGER 

(810) 231-1333 

5 

christina.yaeger@greenoaktwp.com 

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

MONDAY, MARCH 98,2026, FROM 9:00 AM - 5:00 PM

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MTT DOCKET NO. 26-001153 

05/27/2026 

valuation Report 

. 

1: 

N 

04:36 PM 

Sree: 

ore 

4716-16-415-015 

2026 Est. 

T.C.V. 

WILLIAMS, 

GREGORY 

& PAMELLA 

Property Class: 

407 

8280 STONEY CREEK DR 

Map 

#: 

CYPRESS 

2 

PLAN 

GREEN 

OAK CHARTER TOWNSHIP 

SOUTH 

LYON, 

MI 48178-9298 

Land value Estimates 

for 

Land Table 8415.8415 

THE MEADOWS OF HIDDEN 

LAKE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

<Site value> $82,666 

SITE 

82666 

100 

82,666 

0.00 Total 

Acres 

Total 

Est. 

Land value 

= 

82,666 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% Good 

cash value 

D/W/P: 

4in 

Ren. 

Conc. 

12.16 

445 

100 

5,411 

Total 

Estimated 

Land Improvements True Cash value 

= 

5,411 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

2 

STORY 

cls 

B 

Blt 2020 

(11) 

Heating System: 

Forced Heat 

& Cool 

Ground Area 

= 1759 

SF 

Floor Area 

= 2319 

SF. 

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

% Good=94/100/100/100/94 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

2 

Story 

Siding/Brick Basement 

560 

1 story 

Brick 

Basement 

804 

1 story 

Brick 

Basement 

352 

1 Story 

Siding 

overhang 

16 

1 story 

Siding 

overhang 

15 

1 story 

Siding 

overhang 

12 

Total: 

525,624 

494,085 

Other Additions/Adjustments 

Basement, 

Outside Entrance, 

Above Grade 

1 

2,995 

2,815 

Plumbing 

3 

Fixture 

Bath 

2 

21,149 

19,880 

2 Fixture 

Bath 

1 

7,050 

6,627 

Extra Sink 

2 

3,511 

3,300 

Separate 

Shower 

1 

3,214 

3,021 

Garages 

Class: 

B Exterior: 

Brick Foundation: 

42 

Inch 

(Finished) 

Base Cost 

681 

58,886 

55,353 

Common wall: 

1 wall 

1 

-4,828 

-4,538 

porches 

ccp 

(1 story) 

58 

2,681 

2,520 

WSEP 

(1 Story) 

189 

15,948 

14,991 

water/Sewer 

Public water 

1 

2,264 

2,128 

Public Sewer 

1 

2,264 

2,128

MTT DOCKET NO. 26-001153 

05/27/2026 

valuation Report 

. 

1: 

04:36 PM 

Aree fo 

See 

2025 Assessed 

MBOR 

S.E.V. 

Base for cap 

IRM 

364,400 

364,400 

364,400 

355,000 

2.70 

2026 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

4,600 

0 

0 

185 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

369,000 

369,000 

369,000 

364,585 

364,585 

364,585

MTT DOCKET NO. 26-001153 

MTT Docket No. 26-001153 

Gregory G Wiliams v. Township of Green Oak 

4716-16-415-015 

2026 March Board of Review 

Appeal with supporting documents

MTT DOCKET NO. 26-001153 

Michigan Department of Treasury 

618 (Rev. 12-25 

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 

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) 

WILLIAMS, GREGORY & PAMELLA 

Township or City 

County 

I 

Year of Appeal 

GREEN OAK TOWNSHIP 

LIVINGSTON 

2026 

The undersigned protests the assessed value andlor 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 Tesorpion optional) : 

4716-16-415-015 

SEC 16 TIN R6E THE MEADOWS OF HIDDEN LAKE UNIT 15LAND DIVISION ON 

1/2016 FROM 4716-16-400-019 & 4716-15-100-020 

8280 STONEY CREEK DR 

0573 

00-019 

& 

4716-15-100-0 

| Tentative 

[J Taxable Status 

[1 Classification 

[J 

Qualifed Agricultural 

Protested Item 

R Assessed Value 

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 

F3 Estimate of True Cash Value (Market Value) 

369,000 

355 000 

2. PROTEST OF TAXABLE VALUE 

Complete this section Tor a protest of 

axable value 

REASON: 

[0 

value of Losses 

[1 

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 section 211.34¢ 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: 

407 

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

[0 

Agricultural 

[1 Industrial 

[1 Timber Cutover 

[] Utility (Personal Property Only) 

O 

commercial 

0 Residential 

O Developmental 

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) 

REASON FOR PROTEST 

State 

8 

reason(s) for protest of assessed value and/or the tentative taxaple value and/or classification and/or qualified agriculture] property exemption. 

© MAGE ILE po? RESLLIG TAR ABLE

MTT DOCKET NO. 26-001153 

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. 

.2etition Number 

Parcel Code 

HERR GH 

4716-16-415-015 

1. ASSESSED VALUE 

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

Kl 

Denied 

O 

Assessed Value Changed From: 

[ 

369,000 

Jo: 

[ 

| 

A 

Record of Vote - Board or three member od board 

| 

~ 

st 

} 

Chairperson: J Yes 

[] No de 

Member: 

kJ Yes 

 [] no 4 

Member: 1 ves 

a NO-_Hi 

initials 

nif 

als 

Reason for Board Action: 

J 

7 

iE 

py 

Js 

<2 

Aon 

2 

Sr 

7, lS 

(JE 

« 

a 

Docume, tats or FE ted 

does 

set 

apastilute 

a 

¢ 

a 

If you disagree 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 

appealed 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 

la Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

wy jr 

Assescen 

; 

Tentative Taxable Value Changed From: 

364,585 

To: 

Dd 

Denied 

O 

(See attached L-4035A) 

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

i 

P 

i 1 

I} 

8 

Zz 

Chairperson: 

[x] Yes 

[] 

No Er 

Member: 

Md ves 

[1 

no AT 

Member: Hyves 

[J ol 

Initials 

Initials 

Ihitials 

Reason for Board Action: 

] 

TRsalpe julie 

15 

bused op raazsa/ /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 

‘0 Box 30232, Lansing MI 48309. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

ippealed 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 

Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

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

[1 

Denied 

[1 

Classification Changed From: 

407 

To; 

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

Chairperson: 

[] Yes 

[] No——— 

Member: 

[] vEs 

[] 

NO —— 

Member: 

[J] yes 

[No 

Initials 

Initials 

Initials 

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 Box 30471, 

Lansing M1 48909, by June 30. 

Co 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[| 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

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

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