Township Tax rebuttle letter (1).pdf
Vicki Marie Filipiak Petitioner V Township Of Northfield Respondent · 26-000670-TT
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Vicki Filipiak 561 E. Northfield Church Rd. Whitmore Lake, MI 48189 Parcel No.: B-02-28-300-004; B-02-28-300-003 March 9th, 2026 Northfield Township Board of Review 8350 Main Street Whitmore Lake, MI 48189 RE: Appeal of 2026 Property Assessment – Parcel B-02-28-300-004 Improper Classification of Accessory Structure as Residential Dwelling Dear Members of the Board of Review, I respectfully submit this letter as a formal appeal of the 2026 assessed and taxable value of my property located at 561 E. Northfield Church Road, Whitmore Lake, Michigan (Parcel B-02-28- 300-004 & B-02-28-300-003). For tax year 2026, the assessed value increased from $242,600 (2025) to $586,100, and the taxable value increased from $227,966 to $497,382. The second parcel ending in 003 also increased from $24,200 to $38,000 for the SEV. This substantial increase appears to be directly attributable to the classification of a structure on the property as a “new farmhouse residential building” valued at $451,750. The structure in question was submitted, reviewed, and permitted as a garage/storage/basement cellar structure, consistent with an accessory or agricultural building. It was not submitted, approved, or constructed as a separate residential dwelling. I. Zoning Classification – AR (Agricultural) The parcel is zoned AR – Agricultural, as reflected in the Township property record. Under Northfield Township Zoning Ordinance (Chapter 36 – Zoning): • Only one principal dwelling unit is permitted per legal lot of record in the AR district. • A minimum lot area requirement (commonly five acres per dwelling) applies. • Additional principal dwellings require land division approval pursuant to the Michigan Land Division Act (MCL 560.101 et seq.). No land division, special use approval, or zoning authorization has been requested or granted for a second residential dwelling on this parcel.
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Accordingly, classification of the structure as a second principal residential dwelling appears inconsistent with Township zoning regulations. II. Accessory Structure Classification Township zoning ordinances define an Accessory Building or Structure as a subordinate building located on the same lot as the principal structure, the use of which is incidental to the principal building. The structure at issue: • Was permitted as a garage/storage/basement structure • Contains no bedrooms • Contains no shower or bathing facilities • Was not designed or constructed as a dwelling unit • Functions as an accessory building Based on these characteristics, the structure does not meet the definition of a principal residential dwelling under Township ordinance. III. Michigan Residential Code – Definition of Dwelling Unit Under the Michigan Residential Code, a dwelling unit must contain permanent provisions for: • Living • Sleeping • Cooking • Sanitation (including bathing facilities) The structure in question does not contain sleeping quarters or bathing facilities and was not designed or permitted as a residential dwelling. As such, it does not meet the definition of a dwelling unit under the code. IV. Certificate of Occupancy Requirement Under the Michigan Building Code and local enforcement authority, a residential structure may not be legally occupied until a Certificate of Occupancy (CO) has been issued. No Certificate of Occupancy has been issued for this structure as a residential dwelling. Without a Certificate of Occupancy: • The structure is not legally habitable. • It cannot be lawfully classified as a dwelling. • It should not be assessed as a residential building.
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V. Michigan General Property Tax Act Under MCL 211.27 and MCL 211.27a: • True Cash Value must reflect the usual selling price of property based on its legally permitted use. • Taxable value increases beyond the Consumer Price Index are allowed only for new construction, additions, or transfers of ownership. Reclassification of an accessory structure as a principal residential dwelling, without lawful zoning authorization or a Certificate of Occupancy, does not constitute valid new residential construction under Michigan property tax law. VI. Inconsistency in Classification The Township cannot simultaneously: • Prohibit a second dwelling under AR zoning regulations, • Issue no Certificate of Occupancy for residential use, and • Assess the structure as a new residential dwelling. Such classification appears inconsistent with both zoning authority and statutory requirements. Requested Relief I respectfully request that the Board of Review: 1. Reclassify the structure as an accessory/agricultural building. 2. Remove the classification of the structure as a residential dwelling. 3. Adjust the 2026 assessed and taxable values accordingly. Thank you for your time and consideration of this appeal. Sincerely, Vicki Filipiak 561 E. Northfield Church Rd. Whitmore Lake, MI 48189 248-705-7906
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