Nemes.pdf

Thomas C Nemes Petitioner V Township Of Lyon Respondent · 26-002245-TT

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GRETCHEN WHITMER 

GOVERNOR 

Ere 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY ¢ 5 2026 

MICHIGAN FAX TRIBUNAL 

MARLON {. BROWN, DPA 

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 Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule {TTR) 278, 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 

ML 

Last Name/Company Name 

Thomas 

C. 

Nemes 

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

30160 Turtle Creek Circle 

City or Town 

State 

2IP Code 

New Hudson 

Mi 

48165 

Telephone Number 248-459-1 871 

tcnemes@gmail.com 

Emait Address {do not enter unless you want MTT to send all correspondence via email) 

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 

2IP Code 

Telephone Number 

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

Section 3: Subject Property Information suse the muitiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

30160 Turtle Creek Circle 

City ar Town 

County 

State 

ZIP Code

2% 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ail that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The assessed value is too high based upon sales of similar property in Turtle Creek 

Subdivision including but not limited to our next door neighbor who bought in 

September, 2025 for $590K and has many more improvements. 

Other similar homes 

also are selling for much less. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[I] No 

if Yes, check which BOR you attended: 

March 

0 

July 

O December 

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

[7 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 36 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

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: K-21 -06-477-002 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

J 

Commercial (J 

Industrial 

] 

Residential 

Timber-Cutover [J 

~~ Developmental [1 

Utility J (check one) 

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

by the Board of Review: 

$321 ,200.00 

$321,200.00 

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

$570K 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$285,000.00 

assessed value) 

$285 000.00 

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 

O 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. 

sunasrkT 

Petitigher 

or’Attorne; 

uthofize 

Representative’s Signature: 

ha eg 

Thomas C. Nemes 

BAA 

Pn

** Notice of March Board of Review Change ** 

FROM 

CHARTER TOWNSHIP OF LYON 

MICHEAL R. LOHMEIER, ASSESSOR 

58000 GRAND RIVER AVENUE 

NEW HUDSON MI 48165 

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

Ni THOMAS c 

PROPERTY IDENTIFICATION: 

ILS, 

K -21-06-477-002 

30160 TURTLE CREEK CIR 

NEW HUDSON MI 48165 

SCHOOL DISTRICT: 63240 

PROPERTY ADDRESS 

30160 TURTLE CREEK CIR 

THIS PROPERTY IS CLASSIFIED As: 

407 

Residential 

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 

100.00% 

MICHIGAN BUSINESS EXEMPTION: 

0.00% 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

~~ 407 

Residential 

The Board of Review has Examined your 2026 Assessed Value and/or Capped Value and has made the following decision: 

PETITION NUMBER 

090 

DATE: 

03/13/2026 

VALUE PRIOR MBOR | VALUE AFTER MBOR 

CHANGE 

1. ASSESSED VALUE 

323,190 

321,200 

-1,990 

2. CAPPED VALUE 

329,900 

329,900 

[4 

3. TAXABLE VALUE 

323,190 

321,200 

-1,990 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

: 

f 

5. STATE EQUALIZED VALUE: 

323,190 

321,200 

| 

-1,990 

6. There WAS/WAS NOT a transfer of ownership on this property in 2025. 

WASNOT 

The 2026 Capped Value Formula is the 2025 Taxable Value, minus losses, increased by the inflation Rate Multiplier of 3.1%, 

plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your 

Taxes are Levied on the Taxable Amount. 

Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at 

www.michigan.gov/taxtrib (click Small Claims Tab) and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal Property. 

The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and Agricultural 

Personal Property is July 31st. Al other matters have 35 days to appeal. 

Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review

Thomas 

C. Nemes 

Nemes Rooney, P.C. 

26050 Orchard Lake Road 

Suite 300 

Farmington Hills, MI 48334 

Hv 

320¢ S0 Avi 

Panisoay 

Us pol: 740 

TAG 

FIRST. GL ANd 

0635000792295 

FROM 48334 

has ave LET 

[Ss 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING, MI 48909

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