1114 Judson Court, LLC Petitioner Vs. City Of Ann Arbor Respondent

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



1114 JUDSON COURT, LLC,



 Petitioner,

v MTT Docket No. 26-002865



CITY OF ANN ARBOR, Parcel No. 09-09-33-222-017



 Respondent.



 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 MILLER JOHNSON

 Attorneys for Petitioner

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 PROOF OF SERVICE

 Tierney Krieger states that on September 30, 2026, she served a copy of the

Petition, Case Information Sheet and Notice of Docket Number VIA CERTIFIED MAIL upon:



 City of Ann Arbor City of Ann Arbor

 Thomas M. Kizer, Assessor Attn: Jacqueline Beaudry, Clerk

 Larcom City Hall, 5th Floor Larcom City Hall

 301 E. Huron St. 301 E. Huron St.

 Ann Arbor, MI 48104 Ann Arbor, MI 48104



and VIA U.S. FIRST CLASS MAIL upon:



 Washtenaw County Bureau of Equalization Washtenaw County Clerk

 Attn: Samuel C. Spang, Director Attn: Larry Kestenbaum

 200 N Main St - Suite 210 200 N Main St

 Ann Arbor, MI 48104 Ann Arbor, MI 48104



 Ann Arbor Public Schools Michigan Dept. of Treasury

 Attn: Glynda Wilks, Secretary of School Board State Treasurer

 2555 S State 430 W. Allegan

 Ann Arbor, MI 48104 Lansing, MI 48922



 /s/ Tierney Krieger .

 Tierney Krieger

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002865



 Is this case currently pending in the Small Claims Division? No



 Party Filing Document

 Petitioner



 Files



 Document Type: Proof of Service: Petition

 Attachment File Name: 1114 Judson - POS re 2026 Petition



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



1114 JUDSON COURT, LLC,



 Petitioner,

v MTT Docket No. 26-____________



CITY OF ANN ARBOR, Parcel No. 09-09-33-222-017



 Respondent.



 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 MILLER JOHNSON

 Attorney for Petitioner

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 PETITION



 Petitioner, 1114 Judson Court, LLC, through its authorized representative, Miller



Johnson, submits this Petition and alleges as follows:



 GENERAL ALLEGATIONS



 1. Petitioner has its principal office located at 414 Huntington Place,



Ann Arbor, Michigan 48104, and is the taxpayer of the real property taxes for the residential-



improved property identified as Parcel No. 09-09-33-222-017 (the “Subject Property”).



 2. The address of the Subject Property at issue is 1114 Judson Court,



Ann Arbor, Michigan 48104.



 3. Respondent, City of Ann Arbor, established the assessments at issue in this



case, and it assesses and collects property taxes on the Subject Property.

Page 2

4. Respondent is a municipality existing under the laws of the State of



Michigan.



 5. The Subject Property is real property.



 6. The Subject Property is classified as residential-improved.



 7. The tax year at issue is 2026.



 8. The values for the Subject Property identified above as established by



Respondent’s Board of Review are:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $627,000 $313,500 $313,500 $306,425



 9. Petitioner contends that Respondent’s 2026 assessed value and taxable



value adjustments exceeded the value added to the Subject Property by the improvements to the



Subject Property, which involved remodeling the existing floors and attic and adding dormer



windows and a half bath to the third story.



 10. Petitioner contends that the values for the Subject Property identified



above are:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $460,320 $230,160 $230,160 $224,787



 11. The amounts in dispute are as follows:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $166,680 $83,340 $83,340 $81,638



 2

Page 3

12. Respondent’s Board of Review denied Petitioner’s petition protesting the



assessed value and tentative taxable value of the Subject Property. See 2026 Board of Review



Decision attached as Exhibit A.



 13. This matter involves issues relating to: (a) valuation, (b) assessments,



(c) taxable value, (d) true cash value, and (e) state equalized value.



 14. The 2026 true cash value and taxable value imposed on the Subject Property



and the taxes to be levied and collected are incorrect, invalid, and unlawful for the following



reasons:



 a. The assessment, state equalized value, and/or taxable values thus imposed

 on the Subject Property are more than 50% of its true cash value in violation

 of the Michigan Constitution and applicable statutes;



 b. The assessment, state equalized value, and/or taxable values are higher

 percentages of true cash value than are permitted under the Michigan

 Constitution and applicable statutes; and



 c. The assessment, state equalized value, and/or taxable values are all

 incorrect.



 WHEREFORE, the Petitioner requests that the Tax Tribunal hear this case and



enter an order finding the following for the 2026 tax year for the Subject Property:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $460,320 $230,160 $230,160 $224,787



and directing Respondent to refund Petitioner any excess taxes, fees, and penalties paid, plus



interest and costs.



 3

Page 4

MILLER JOHNSON

 Attorneys for Petitioner



Dated: July 28, 2026 By

 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 4



MJ_ND 4930-8941-0752v1

Page 5

Exhibit A

Page 6

2026 BOARD OF REVIEW DECISION

 FROM

 734-794-6530 March 27, 2026

 CITY OF ANN ARBOR

 ASSESSOR'S OFFICE

 PO BOX 8647

 ANN ARBOR, MI 48107



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 09-09-33-222-017 1114 JUDSON CT



 1114 JUDSON COURT, LLC

 414 HUNTINGTON PLACE E 12.225 FT OF N 19 FT LOT 5 W 20 FT OF N 19 FT LOT 8

 Ann Arbor MI 48104 AND E 32.225 FT OF W 64.45 FT LOT 9 JUDSONS FIRST

 ADDN



 THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED)



 Thank you for attending the March Board of Review.

 The Board has completed the review of parcel number 09-09-33-222-017 and made the following determination based on the

 information provided.



 Board of Review Comments: No Change/Denied



 2026 ORIGINAL ASSESSED VALUE 313,500



 2026 "BOARD OF REVIEW" ASSESSED VALUE 313,500



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



 2026 ORIGINAL TAXABLE VALUE 306,425



 2026 "BOARD OF REVIEW" TAXABLE VALUE 306,425



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions.



 If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax

 Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property

 is May 31. The appeal deadline for Residential Real Property is July 31.



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing, MI 48909

 517-335-9760

 www.michigan.gov/taxtrib/



Property Classification appeals ONLY may be appealed to the State Tax Commission:

 State Tax Commission

 Classification Appeals

 P.O.Box 30471

 Lansing MI 48909

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Organization



 First Name M.I. Last Name/Company Name

 1114 Judson Court, LLC



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

 414 Huntington Place



 City or Town State ZIP Code

 Ann Arbor Michigan 48104



 Telephone Number

 6168311700



 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 palaciose@millerjohnson.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Emily C. Palacios



 Firm Name (if any)

 Miller Johnson



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

 100 W. Michigan Avenue

 Suite 200



 City or Town State ZIP Code

 Kalamazoo Michigan 49007



 Telephone Number

 3136726934



 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 palaciosc@millerjohnson.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

 How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

 appealing? 1114 Judson Court

 1

 Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 48104



 Taxing Authority (City or Township) County

 Township Of Ann Arbor (WASHTENAW) Washtenaw



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

 (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 09-09-33-222-017



 Classification of Property: Real (check one)



 Residential (check one)



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

 313500



 Current Taxable Value as established by the Board of Review:

 306425



 What do you believe is the fair market value (also known as True Cash Value)?

 460320



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 230160



 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 224787



 Fee Information

 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.



 If the State Equalized Value or Taxable Value in contention is: Your filing fee is:



 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00



 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 A fee of $250.00 is required for the filing of a Special Assessment Appeal.

 A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

 A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

 A fee of $150.00 is required for the filing of a Classification Tax Appeal



 Electronic Signature *Typing your name below will serve as your signature

 Petitioner or Attorney/Authorized Representative’s Signature:

 /s/ Emily C. Palacios



 Payment Information

 Amount: 250

 Success: True

 Message: ""

 Waiver Code:

 Transaction Number: 26072995130899

 Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 1114 Judson Court, LLC,

 Petitioner,

 MICHIGAN TAX TRIBUNAL

 v

 MTT Docket No.: 26-002865

 City Of Ann Arbor,

 Respondent.



 NOTICE OF DOCKET NUMBER



 TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

 docket number has been assigned to that petition. This docket number shall be noted

 on the petition and the petition shall be served within 45 days of the issuance of

 this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

 when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

 issuance of this notice evidencing the service of the petition.



 If you submitted a proof of service with the petition, you must still serve the petition and

 file a second proof of service including the docket number, pursuant to this notice.

 Failure to serve the petition and file a proof of service within 45 days of the issuance of

 the notice may result in the dismissal of this case.



 Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28

 days after the date of service of the petition with noted docket number.” Failure to do so

 will result in Respondent being placed in default.



 The docket number also needs to be noted on all other documents submitted in this

 case. Further, the assignment of the docket number does not mean that the Tribunal

 has authority over the petition or that the petition complies with statutory requirements

 or the Tribunal’s rules.



 By: Tribunal Clerk

 Entered: September 23, 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.



 By: Tribunal Clerk



 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



1114 JUDSON COURT, LLC,



 Petitioner,

v MTT Docket No. 26-____________



CITY OF ANN ARBOR, Parcel No. 09-09-33-222-017



 Respondent.



 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 MILLER JOHNSON

 Attorney for Petitioner

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 PETITION



 Petitioner, 1114 Judson Court, LLC, through its authorized representative, Miller



Johnson, submits this Petition and alleges as follows:



 GENERAL ALLEGATIONS



 1. Petitioner has its principal office located at 414 Huntington Place,



Ann Arbor, Michigan 48104, and is the taxpayer of the real property taxes for the residential-



improved property identified as Parcel No. 09-09-33-222-017 (the “Subject Property”).



 2. The address of the Subject Property at issue is 1114 Judson Court,



Ann Arbor, Michigan 48104.



 3. Respondent, City of Ann Arbor, established the assessments at issue in this



case, and it assesses and collects property taxes on the Subject Property.

Page 2

4. Respondent is a municipality existing under the laws of the State of



Michigan.



 5. The Subject Property is real property.



 6. The Subject Property is classified as residential-improved.



 7. The tax year at issue is 2026.



 8. The values for the Subject Property identified above as established by



Respondent’s Board of Review are:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $627,000 $313,500 $313,500 $306,425



 9. Petitioner contends that Respondent’s 2026 assessed value and taxable



value adjustments exceeded the value added to the Subject Property by the improvements to the



Subject Property, which involved remodeling the existing floors and attic and adding dormer



windows and a half bath to the third story.



 10. Petitioner contends that the values for the Subject Property identified



above are:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $460,320 $230,160 $230,160 $224,787



 11. The amounts in dispute are as follows:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $166,680 $83,340 $83,340 $81,638



 2

Page 3

12. Respondent’s Board of Review denied Petitioner’s petition protesting the



assessed value and tentative taxable value of the Subject Property. See 2026 Board of Review



Decision attached as Exhibit A.



 13. This matter involves issues relating to: (a) valuation, (b) assessments,



(c) taxable value, (d) true cash value, and (e) state equalized value.



 14. The 2026 true cash value and taxable value imposed on the Subject Property



and the taxes to be levied and collected are incorrect, invalid, and unlawful for the following



reasons:



 a. The assessment, state equalized value, and/or taxable values thus imposed

 on the Subject Property are more than 50% of its true cash value in violation

 of the Michigan Constitution and applicable statutes;



 b. The assessment, state equalized value, and/or taxable values are higher

 percentages of true cash value than are permitted under the Michigan

 Constitution and applicable statutes; and



 c. The assessment, state equalized value, and/or taxable values are all

 incorrect.



 WHEREFORE, the Petitioner requests that the Tax Tribunal hear this case and



enter an order finding the following for the 2026 tax year for the Subject Property:



 State

 True Cash Assessed Taxable Equalized

 Value Value Value Value



 $460,320 $230,160 $230,160 $224,787



and directing Respondent to refund Petitioner any excess taxes, fees, and penalties paid, plus



interest and costs.



 3

Page 4

MILLER JOHNSON

 Attorneys for Petitioner



Dated: July 28, 2026 By

 Emily C. Palacios (P64941)

 David J. Szymanski (P86525)

 500 Woodward Avenue, Suite 3600

 Detroit, MI 48226

 (313) 672-6950

 palaciose@millerjohnson.com

 szymanskid@millerjohnson.com



 4



MJ_ND 4930-8941-0752v1

Page 5

Exhibit A

Page 6

2026 BOARD OF REVIEW DECISION

 FROM

 734-794-6530 March 27, 2026

 CITY OF ANN ARBOR

 ASSESSOR'S OFFICE

 PO BOX 8647

 ANN ARBOR, MI 48107



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 09-09-33-222-017 1114 JUDSON CT



 1114 JUDSON COURT, LLC

 414 HUNTINGTON PLACE E 12.225 FT OF N 19 FT LOT 5 W 20 FT OF N 19 FT LOT 8

 Ann Arbor MI 48104 AND E 32.225 FT OF W 64.45 FT LOT 9 JUDSONS FIRST

 ADDN



 THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED)



 Thank you for attending the March Board of Review.

 The Board has completed the review of parcel number 09-09-33-222-017 and made the following determination based on the

 information provided.



 Board of Review Comments: No Change/Denied



 2026 ORIGINAL ASSESSED VALUE 313,500



 2026 "BOARD OF REVIEW" ASSESSED VALUE 313,500



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



 2026 ORIGINAL TAXABLE VALUE 306,425



 2026 "BOARD OF REVIEW" TAXABLE VALUE 306,425



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions.



 If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax

 Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property

 is May 31. The appeal deadline for Residential Real Property is July 31.



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing, MI 48909

 517-335-9760

 www.michigan.gov/taxtrib/



Property Classification appeals ONLY may be appealed to the State Tax Commission:

 State Tax Commission

 Classification Appeals

 P.O.Box 30471

 Lansing MI 48909

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Petitioner



 MTT DOCKET NO.



 Section 1: Petitioner’s Contact Information

 Filer type: Local Unit of Government

 Organization



 First Name M.I. Last Name/Company Name

 1114 Judson Court, LLC



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

 414 Huntington Place



 City or Town State ZIP Code

 Ann Arbor Michigan 48104



 Telephone Number

 6168311700



 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 palaciose@millerjohnson.com



 Section 2: Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Emily C. Palacios



 Firm Name (if any)

 Miller Johnson



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

 100 W. Michigan Avenue

 Suite 200



 City or Town State ZIP Code

 Kalamazoo Michigan 49007



 Telephone Number

 3136726934



 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 palaciosc@millerjohnson.com



 Section 3: Issue

 Please designate one:

 Valuation



 Section 4: Subject Property Information

 How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

 appealing? 1114 Judson Court

 1

 Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Michigan

 48104



 Taxing Authority (City or Township) County

 Township Of Ann Arbor (WASHTENAW) Washtenaw



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

 (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)



 N/A



 Section 5: Check which of the following you are appealing (check all that apply)

 True Cash and Taxable Values



 If “Other”, please explain:



 Section 6: Valuation Information for Each Parcel under Appeal

 Parcel Number:

 09-09-33-222-017



 Classification of Property: Real (check one)



 Residential (check one)



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

 313500



 Current Taxable Value as established by the Board of Review:

 306425



 What do you believe is the fair market value (also known as True Cash Value)?

 460320



 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

 230160



 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

 224787



 Fee Information

 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.



 If the State Equalized Value or Taxable Value in contention is: Your filing fee is:



 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00



 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 A fee of $250.00 is required for the filing of a Special Assessment Appeal.

 A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

 A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

 A fee of $150.00 is required for the filing of a Classification Tax Appeal



 Electronic Signature *Typing your name below will serve as your signature

 Petitioner or Attorney/Authorized Representative’s Signature:

 /s/ Emily C. Palacios



 Payment Information

 Amount: 250

 Success: True

 Message: ""

 Waiver Code:

 Transaction Number: 26072995130899

 Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.