Record Finder / 26-001197-TT
Michigan
31560 Gratiot LLC Petitioner V City Of Roseville Respondent
- Petitioner
- 31560 Gratiot LLC
- Respondent
- City Of Roseville
Case overview
- Docket number
- 26-001197-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Notice of Filing | Not recorded | Not recorded | 10/22/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 09/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/26/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 08/26/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/20/2026 | $250.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-10-22_10-40-47.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 31560 Gratiot LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001197 City Of Roseville, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-001197 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 31560 Gratiot LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001197 City Of Roseville, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was
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MT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL 31560 Gratiot LLC, Petitioner, \ MTT Docket No. 26-001197 Parcel No. 08-14-04-403-002 City of Roseville, Respondent / PROOF OF SERVICE 1, Brook Openshaw an employee for the City of Roseville, hereby certify that on September 09, 2026 | served a copy of the Property Tax Appeal Answer Form to the following party by first class mail addressed as follows: Petitioner's Representative: Peter Ellenson Law Office of Peter Ellenson, PC 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 | declare that this proof of service has been examined by me and that the contents thereof are true to the best of my information, knowledge and belief. Pal ohan) Brook Openshaw September 09, 2026
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1076 tho Jaze THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF ROSEVILLE PARCEL IDENTIFICATION ASSESSORS OFFICE PARCEL NUMBER: 08-14-04-403-002 29777 GRATIOT AVE PROPERTY ADDRESS: ROSEVILLE MI 48066 31560 GRATIOT AVE ROSEVILLE, MI 48066 SCHOOL DISTRICT CODE: ~~ 50030 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS 31560 GRATIOT, LLC % Exempt As "Homeowners Principal Residence": .00% 24001 TELEGRAPH RD % Exempt As "Qualified Agricultural Property": .00% SOUTHFIELD MI 48033 % Exempt As "MBT Industrial Personal": .00% % Exempt As "MBT Commercial Personal”: .00% Ex As "Disabled Vet Survivi E — s "Disa eran or Surviving [J Yes No Exempt As "Qualified Forest Property": O Yes [X] No Exempt As "Development Property”: a Yes x No LEGAL DESCRIPTION: T1N,R13E SEC 4 COMM AT INTER SELY SIDE GRATIOT AVE 204 FT WIDE & E&W 1/4 LINE SEC 4; TH S26*42'W 1328.06 FT ALG SELY SIDE GRATIOT AVE TO PT OF BEG; TH N89*27'E 200.0 FT; TH S0*33'E 150.0 FT; TH S89*27'W 277.26 FT, TH N26*42'E 168.73 FT ALG SELY SIDE GRATIOT AVE TO PT OF BEG. 0.822 A. CITY OF ROSEVILLE ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 201 Commercial The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM for the 2026 year by approximately: $341 YEAR: 2025 AMOUNT YEAR: 0 ¢ CURRENT YEAR 1. TAXABLE VALUE: 163,356 167,766 4,410 2. ASSESSED VALUE: 216,500 225,100 8,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 216,500 225,100 8,600 5. WAS THERE A TRANSFER OF OWNERSHIP 112025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [yes No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: BROOK L OPENSHAW (586)445-5430 ASSESSING@ROSEVILLE-MI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE 2026 BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 16TH FROM 10:00 AM TO 12:00 PM & 1:00 PM TO 5:00 PM; TUESDAY, MARCH 17TH FROM 3:00 PM TO 5:00 PM & 6:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 18TH FROM 1:00 PM TO 4:00 PM. TO MAKE AN APPOINTMENT PLEASE CALL THE ASSESSORS OFFICE AT 586-445-5430. A TAXPAYER MAY ALSO APPEAL TO THE BOARD OF REVIEW BY LETTER.THE APPEAL MUST BE RECEIVED BEFORE THE BOARD OF REVIEW ADJOURNS ON MARCH 18, 2026. LETTER APPEALS MUST BE SUBMITTED WITH A BOARD OF REVIEW PETITION FORM. PETITION FORMS ARE AVAILABLE ON THE CITY OF ROSEVILLE WEBSITE UNDER THE ASSESSING DEPARTMENT AT WWW.ROSEVILLE-MI.GOV
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001197 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Roseville (MACOMB) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Brook M.I. Last Name Openshaw Firm Name (if any) City of Roseville Address (No., Street, P.O. Box or Rural Route) 29777 Gratiot Ave City or Town Roseville State Michigan ZIP Code 48066 Telephone Number 586-445-5430 E-mail Address bopenshaw@roseville-mi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The 2026 assessment represents 50% of fair market value as of 12/31/2025. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? No If Yes, check which Board of Review Petitioner attended: If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? Yes *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 08-14-04-403-002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 225100 Current Taxable Value as established by the Board of Review: 167766 What do you believe is the fair market value? 450200 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Brook Openshaw Attorney or Authorized Agent’s Signature: /s/
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scpetition_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name 31560 Gratiot, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 24001 Telegraph City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334-3177 Telephone Number 2487031134 E-mail Address peter@ellensonlaw.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) 31560 Gratiot
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Roseville County Macomb State Michigan ZIP Code 48066 Taxing Authority (City or Township) City Of Roseville (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject parcel exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 08 14 04 403 002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 225100 Current Taxable Value as established by the Board of Review: 167766
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 280000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 140000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 140000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson 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? No
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SC_Notice_of_Docket_Number.2026-08-26_17-59-08.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 31560 Gratiot LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001197 City Of Roseville, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 26, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 31560 Gratiot LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001197 City Of Roseville, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 26, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 31560 Gratiot LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001197 City Of Roseville, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: August 26, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name 31560 Gratiot, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 24001 Telegraph City or Town Southfield State Michigan ZIP Code 48033 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334-3177 Telephone Number 2487031134 E-mail Address peter@ellensonlaw.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) 31560 Gratiot
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Roseville County Macomb State Michigan ZIP Code 48066 Taxing Authority (City or Township) City Of Roseville (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject parcel exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 08 14 04 403 002 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 225100 Current Taxable Value as established by the Board of Review: 167766
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 What do you believe is the fair market value? 280000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 140000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 140000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson 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? No
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