MITAT_Valuation_Petition.pdf
Patrick Ford Petitioner V Township Of Saline Respondent · 26-000840-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Patrick M.I. Last Name Ford Mailing Address (No., Street, P.O. Box or Rural Route) 4460 Clara Louise Ct City or Town Saline State Michigan ZIP Code 48176 Telephone Number 8105138010 E-mail Address patrick.m.ford@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 4460 Clara Louise Ct City or Town Saline County Washtenaw State Michigan ZIP Code 48176 Taxing Authority (City or Township) Township Of Saline (WASHTENAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 PART 1: RETROACTIVE REFUND REQUEST (2023–2025) – MEASUREMENT ERROR I am requesting a retroactive correction of my Taxable Value for 2023, 2024, and 2025. This request is based on a mutual mistake of fact regarding the physical size of my home (MCL 211.53a). Until the current 2026 cycle, the county records claimed my home was 4,098 square feet. As proven by the architectural plans I’ve provided—and as accepted by the 2026 Board of Review—the actual size is 3,470 square feet. This 628-foot error was especially impactful in 2023 when I finished my basement. The county charged me for finishing 1,300 square feet, even though the entire basement footprint is only 850 square feet. It was physically impossible for that 1,300-square- foot improvement to exist. Because the math was based on space that wasn’t there, I am seeking a refund for the overpayments. Based on the corrected measurements, the Taxable Value (TV) targets are: 2023: Corrected TV of $256,704 (Refund: $1,832.31) 2024: Corrected TV of $269,539 (Refund: $1,923.92) 2025: Corrected TV of $277,895 (Refund: $1,983.55) Total Refund Requested: $5,739.78 PART 2: APPEAL OF 2026 ASSESSMENT – MARKET REALITY VS. COST I am also appealing the 2026 assessment because it is built on a flawed 2025 baseline and a mathematically impossible valuation of my new swimming pool. After accounting for the 2.7% inflation cap, the county has assigned $53,154 in Taxable Value specifically to the pool. Since Taxable Value is 50% of market value, the county is claiming my pool added $106,308 in True Cash Value to my home. This is unsupportable. The actual construction cost was only $69,179. The county’s math implies the pool somehow "appreciated" by over $37,000 the day it was finished. Furthermore, local neighborhood sales data shows that swimming pools in this area often act as a maintenance liability rather than a value-add. Comparable homes in Saline with pools frequently sell for less per square foot than those without. While a professional appraiser estimated the absolute maximum value increase at $20,000, the reality of neighborhood comps suggests a much more conservative impact. Given the shorter Michigan swim season and the maintenance burden, a market-added value of $10,000 is the only reasonable conclusion for the taxable addition. Final 2026 Request: I request that the Tribunal set my 2026 Taxable Value at $295,398 ($285,398 capped base plus the $10,000 pool value). This aligns the tax roll with the actual physical size of the house and the reality of the local real estate market. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2023-2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Valuation Information for Each Parcel under Appeal: Parcel Number: R-18-13-252-043 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 439400 Current Taxable Value as established by the Board of Review: 375178 What do you believe is the fair market value? 700000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 350000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 295000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Patrick Ford Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes