Motion to Amend Petition re Collins Sandra and Tim.pdf
Sanda F Collins Trust, Petitioner Vs. City Of Birmingham, Respondent · 25-002867-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SANDRA F. COLLINS TRUST, Petitioner, MTT Docket No. 25-002867 v. Parcel No. 08-19-25-151-070 CITY OF BIRMINGHAM, Respondent. Adam J. Brody (P62035) Deborah I. Ondersma (P55907) VARNUM LLP Attorneys for Petitioner 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com Michael C. Gibbons (P51304) BEIER HOWLETT, P.C. Attorneys for Respondent 3001 W. Big Beaver Rd., Ste 600 Troy, MI 48084 (248) 282-1069 mgibbons@bhlaw.us.com _____________________________________ MOTION TO AMEND PETITION TO ADD TAX YEAR 2026 Petitioner Sandra F. Collins Trust, by and through its attorneys, Varnum LLP, state the following for its Motion to Amend Petition: 1. Petitioner, Sandra F. Collins Trust, is the owner of and/or the party in interest with respect to the real property (the "Property") which is in the City of Birmingham, Oakland County, Michigan, and is more particularly described as: Parcel No. Property Address 08-19-25-151-070 1100 Lakeside Rd., Birmingham, Michigan 48009 2. Respondent, City of Birmingham, assesses, levies, and collects the property taxes on this Property.
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2 3. The Property is in the Birmingham Public School District (63010). 4. The property is classified as Residential vacant real property. 5. Petitioner appealed its tax year 2026 assessment to the Board of Review, and Respondent denied Petitioner's appeal. See Exhibit A. 6. The matter involves issues relating to (1) true cash value, (2) assessment, and (3) taxable value. 7. The tax year currently pending in this appeal is 2025. Through this Motion, Petitioners are seeking to add tax year 2026 to this appeal. 8. The Tax Year 2026 values for the Property are established by the Respondent are: Parcel True Cash Value Assessed/State Equalized Value Taxable Value 08-19-25-151-070 $1,107,580 $553,790 $411,290 9. Petitioner contends the correct values for the Property are: Parcel True Cash Value Assessed/State Equalized Value Taxable Value 08-19-25-151-070 $500,000 $250,000 $250,000 10. The Value in dispute for the property are: Parcel True Cash Value Assessed/State Equalized Value Taxable Value 08-19-25-151-070 $607,580 $303,790 $161,290 11. Petitioner requests the reduction of the Property's true cash value, assessed, state equalized, and taxable value as outlined in the above paragraph 9. Petitioner further requests a refund with interest of taxes paid due to the original, incorrect assessment and any other relief this Tribunal deems appropriate.
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3 12. The 2026 values imposed on the subject Property and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayers for the reasons that: a. The assessment, state equalized value, and/or taxable value exceed the amounts permitted by the Michigan Constitution and applicable statutes and do not reflect the sales of similar properties. b. The assessment, state equalized value, and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes. c. The assessment, state equalized value, and/or taxable value, and the mode of assessment adopted by Respondent discriminate against Petitioners, their constitutional rights of uniformity, equal protection, and due process of law. WHEREFORE, Petitioner prays that the Tribunal will grant Petitioner’s Motion to Amend the Petition and add the 2026 tax year to this appeal. Petitioner also seeks the following relief: A. Correct and/or reduce the tax year 2026 assessed and state equalized values from $553,790 to $250,000, and correct the tax year 2026 taxable value from $411,290 to $250,000 pursuant to Michigan law, and, if applicable, order a refund with interest; and
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4 B. That Respondent be ordered to pay costs, attorneys' fees and interest at statutory rate, and to provide such additional relief to Petitioners as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: July 30, 2026 By:____/s/ Deborah I. Ondersma _________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.com 29506533.1
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EXHIBIT A
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** Notice of March Board of Review Change ** FROM CITY OF BIRMINGHAM MICHEAL R. LOHMEIER, ASSESSOR PO BOX 3001 BIRMINGHAM MI 48012-3001 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: SANDRA F COLLINS TRUST PROPERTY IDENTIFICATION: COLLINS TRUSTEE, SANDRA F 08-19-25-151-070 1114 LAKESIDE DR BIRMINGHAM MI 48009-1381 SCHOOL DISTRICT: 63010 PROPERTY ADDRESS 1100 LAKESIDE RD THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 100.00% MICHIGAN BUSINESS EXEMPTION: 0.00% PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: ~~ 402 Residential The Board of Review has Examined your 2026 Assessed Value and/or Capped Value and has made the following decision: PETITION NUMBER 145 DATE: 03/13/2026 VALUE PRIOR MBOR | VALUE AFTER MBOR CHANGE 1. ASSESSED VALUE 553,790 553,790 0 2. CAPPED VALUE 411,290 411,290 3. TAXABLE VALUE 411,290 411,290 0 4. TENTATIVE EQUALIZATION FACTOR: 1.000 5. STATE EQUALIZED VALUE: 553,790 553,790 | 0 6. There WAS/WAS NOT a transfer of ownership on this property in 2025. WAS NOT 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. All other matters have 35 days to appeal. Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review Change Notice. A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL WILL DEFAULT. CITY OF BIRMINGHAM BOARD OF REVIEW If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, PO Box 30471 Lansing MI 48909 by June 30th.