26-001249.pdf

Elissa J Johnson Petitioner V City Of Roseville Respondent · 26-001249-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.

RECEIVED 

JUN 092026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

« GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Elissa J Johnson, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-001249 

City Of Roseville, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case. 

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal's website. 

By: __ Tribunal Clerk 

Entered: May 22, 2026 

PROOF OF SERVICE 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

STATE OF MICHIGAN 

+ GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Elissa J Johnson, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

MTT Docket No. 26-001249 

City Of Roseville, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.} 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

By. (Talia os Han. 

Entered: May 22, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

MTT Docket No. 26-001249 

Page 2 of 4 

A submission through the tribunals e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Nn pepe 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

us 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF ROSEVILLE 

PARCEL IDENTIFICATION 

ASSESSORS OFFICE 

PARCEL NUMBER: 

08-14-16-104-007 

29777 GRATIOT AVE 

PROPERTY ADDRESS: 

ROSEVILLE MI 48066 

18750 ROCK 

ROSEVILLE, MI 48066 

SCHOOL DISTRICT CODE: 

50030 

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

EXEMPTIONS 

7328 

% Exempt As "Homeowners Principal Residence: 

100.00% 

Axe EALEEAUTOS*5-DIGIT 48026 

T13 

Pl 

#44 

% Exempt 

As "Qualified Agricultural Property™: 

00% 

JOHNSON, 

ELISSA 

J 

% Exempt 

As "MBT Industrial Personal": 

00% 

18750 ROCK ST 

hm bel RTT— 

% Exempt 

As "MBT Commercial Personal®: 

00% 

ULTRA] 

EE 

ET 

FH TU Ol RU 

TE 

LU ERT 

Exempt As “Disabled Veteran or Surviving 

Spouse": 

[0 Yes 

No 

Exempt As "Qualified Forest Property™: 

Od Yes 

x 

No 

Exempt 

As "Development Property™ 

[H] Yes 

No 

LEGAL DESCRIPTION: 

ROCK ESTATE SUB #3 LOT 122 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: $116 

YEAR: 

2925 

TEnRTivE AMOUNT 

PY 

1. TAXABLE VALUE: 

72,170 

74,118 

1,948 

2. ASSESSED VALUE: 

__89,100 

92,800 

| 

3,700 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

._ 

: 

4. STATE EQUALIZED VALUE (SEV): 

89,100 

92,800 

3,700 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Jes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

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: 

BROOK L OPENSHAW 

(586)445-5430 

ASSESSING@ROSEVILLE-MI.GOV 

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

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

| 

property owner. 

- 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, 

if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, 

if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Vaiue, the Property Ciassification, or the transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.govitaxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to 

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The 

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and 

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, 

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be 

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 

if a personal property 

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, 

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real 

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a 

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or 

city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current 

year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid 

affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy 

and subsequent tax levies so long as it remains the owner's principal residence.

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF ROSEVILLE 

ASSESSORS OFFICE 

29777 GRATIOT AVE 

ROSEVILLE MI 48066 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address and 

legal description optional.): 

08-14-16-104-007 

18750 ROCK 

JOHNSON, ELISSA J 

18750 ROCK 

ROSEVILLE MI 48066 

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: 

 08-14-16-104-007 

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

Board of Review Comments: 

THE MARCH BOARD OF REVIEW DETERMINED THAT THE 2026 ASSESSMENT IS FAIR AND EQUITABLE 

[2006 ORIGINAL ASSESSED VALUE 

92,800 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

92,800 

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

2026 ORIGINAL TAXABLE VALUE 

74,118 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

74,118 

2026 

PRINCIPAL RESIDENCE EXEMPTION % 

100.0000 

If you disagree with the Board of Review's decision, further appeal may be made to the Michigan Tax Tribunal. 

Residential properties must be appealed by July 31, 2026. Commercial, Industrial or Business/Utility Personal Property 

must be appealed by May 31,2026. To appeal this decision you will need to timely file a petition with the Michigan Tax 

Tribunal. The petition must be 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. You can print the petition that applies to your 

appeal and mail the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or

« 

EF 

Sn N 

K 

® 

[DD 

<$ 

& 

& 

S55 

5 Qe 

FONE 

@. 

5 

STN 

o 

& 

Sos 

o 

§ 

AEF 

ES) 

x 

EA 

N 

x 

5 

£4 

Envelo

Rid

← View full record