Aaron K Sekulov, Petitioner V Township Of West Bloomfield, Respondent

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

Aaron K Sekulov, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003627

Township Of West Bloomfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 2

MTT Docket No. 25-003627

Page 2 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 2025

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

Page 3

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

Aaron K Sekulov, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003627

Township Of West Bloomfield,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file an Affidavit for Disabled Veterans Exemption with the assessing 

officer for the local assessing unit between January 1 and December 31 of the tax 

year(s) at issue, as required by MCL 211.7b. As such, and inasmuch as the Tribunal 

has no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the

Page 4

MTT Docket No. 25-003627

Page 4 of 6

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more

Page 5

STAT

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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

Aaron K Sekulov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003627

Township Of West Bloomfield,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003627

Page 2 of 8

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: December 3, 2025

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

Page 3

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

Aaron K Sekulov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003627

Township Of West Bloomfield,

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

Page 4

MTT

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Page 1

K 

RECEIVED 

NOV 0 4 2025 

To: Michigan Tax Tribunal 

MICHIGAN Tax TRIBUNAL 

“611 W. Ottawa Street 

P.O. Box 30232 

Lansing, MI 48909 

Re: MTT Docket No. 25-003627 - Statement in Lieu of Notice 

Dear Tribunal Clerk, 

| did not receive a Notice of Assessment, PRE denial, or any other written notice from the 

Township of West Bloomfield regarding my exemption. My appeal arises from the 

township’s failure to grant the Disabled Veterans Exemption for tax years 2022-2024, 

despite my qualifying status. 

| respectfully submit this statement in lieu of the missing notice, as permitted under TTR 

279. 

Confirmation of not receiving exemption can be made by referencing municipal, county, 

and/or state tax payment records. 

erely, 

Aaron K. Sekulov 

8191 Creekside Dr. 

Westland, MI 48185 

aksekulov@pm.me 

10/31/2025

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Page 1

Michigan iepartment of Treasury 

“10 LE 

5107 (Rev. 11-23) 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. 

Filing is mandatory. 

State Tax Commission Affidavit for Disabled Veterans Exemption 

R EC 

Instructions: This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homes S 

by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption mee C 

ection. 

[OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

WEST BLO( 

Owner's Name 

Guner's Telephone Number 

ASSESS 

Aaron Sekulov 

2 Ug| 

660-5256 

Owner's Mailing Address 

City 

Stale 

ZIP Code 

6019 glen eagles dr 

west bloomfield 

mi 

48323 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is being claimed) 

Name of Local Unit (Check Township, City or Village) 

County 

West Bloomfield 

Oakland 

! 

. 

. 

Name of the Local School District 

[Jey 

(X] Township 

[] village 

Walled Lake Schools 

Parcel Identification Number 

Date the Property was Acquired (MM/DD/YYYY) 

X -18-20-426-017 

09/28/2022 

Homestead Property Address 

City 

State 

ZIP Code 

6019 glen eagles dr 

west bloomfield 

mi 

48323 

ACKNOWLEDGEMENT (Check all boxes that apply) 

X 

| am a disabled veteran, or the legal designee of the disabled veteran. 

Il I'am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. 

| am a Michigan resident. 

[| 

I own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as 

any dwelling with its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

X The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate (must attach a copy of the letter from 

the U.S. Department of Veterans Affairs). 

[ The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must 

attach a copy of the certificate from the U.S. Department of Veterans Affairs). 

a The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a 

copy of the letter from the U.S. Department of Veterans Affairs). 

CERTIFICATION 

| hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

| am eligible to receive the 

disabled veteran's exemption from property taxes pursuant to Michigan Compiled Law, Section 211.7b. 

Printed Name of Owner.of | “Legal Designee 

Aaron Sekdlov” 

Signature of Bwneror Legal Desig 

Var sed 

Title of Signatory 

Mr. 

ge (Designee must attach a letter of authority) 

Date 

LOCAL GOVERNMENT USE ONLY, (Do not write below this line) 

Did the Assessor Approve or Deny the Affidavit? 

Year the Affidavit will be posted to the tax roll 

[H] Approved 

0 Denied (Attach a copy of the Local Unit Denial) 

Certification: 

| certify that, to the best of my knowledge, the information contained in this form is complete and accurate. 

Assessor's Signature 

Date Certified by Assessor (MM/DD/YYYY) 

| A— 

27 2024 

MFIELD TOWNSHIP 

G DEPARTMENT 

A ra

Page 2

DEPARTMENT OF VETERANS AFFAIRS 

December 27, 2024 

Aaron K Sekulov 

6019 Glen Eagles Dr 

In Raply Refer to: 

West Bloomfield, MI 48323 

pana 

Dear Mr, Sekulov: 

This letter Is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We are 

providing this letter to disabled Veterans to use in applying for benefits such as state or local praperiy or vehicle tax 

relief, civil service preference, to obtain housing entitlements, free or reduced state park annual memberships, or 

any other program or entitlement In which verification of VA benefits Is required. Please safeguard this important 

document. This letter is considered an official record of your VA entitlement, 

Our records contain the following information: 

Personal Claim Information 

Your VA claim number is: xxx-xx-1465 

You are the Veteran. 

Military Information 

Your most recent, verified periods of service (up to three) include: 

Branch of Service 

Character of Service 

Entered Active Duty 

Released/Discharged 

Marine Corps 

Honorable 

November 03, 2014 

April 23, 2015 

Marine Corps 

Honorable 

August 17, 2017 

December 01, 2022 

(There may be additional periods of service not listed above.) 

VA Benefit Information 

You have one or more sarvice-connected disabilities: 

Yes 

Your combined service-connected evaluation Is: 

100% 

Your current monthly award amount Is: 

$4044.91 

The effective date of the last change to your current award was: 

December 01, 2024 

You are considered to be totally and permanently disabled due solely to your service- 

Yes 

connected disabilities: 

The. offoative a 

en Jou became totally and permanently disabled due to your 

December 02, 2022

Page 3

Department of 

Veterans Affairs 

PO BOX 4444 

November 9, 2023 

JANESVILLE WI 53547-4444 

( 

Veteran's Name: 

— 

] 

a 

Sekulov, Aaron, K 

230807285276 

+s 

AL ITOME-DIGIT 48323 

T278 P6 

[7 

AARON K SEKULOV 

6019 GLEN EAGLES DR 

WEST BLOOMFIELD, Mi 48323-2211 

ofa] July] obeSHIUONE 

Dyn go 0) fbb Desay Bg 

fy yoo 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). 

We are providing this letter to disabled Veterans to use in applying for benefits such as housing 

entitlements, free or reduced state park annual memberships, 

state 

or local property or vehicle tax relief, 

© 

eivit

Page 4

om

Page 5

WARRA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003627

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of West Bloomfield (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Robert

M.I.

Last Name

Scripture

Firm Name (if any)

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

4550 Walnut Lake Rd

City or Town

West Bloomfield

State

Michigan

ZIP Code

48323

Telephone Number

248-451-4850

Fax Number

E-mail Address

taxtribunal@wbtownship.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The petitioner filed a Disabled Veterans Exemption Affidavit and a Property Transfer Affidavit with the West Bloomfield Township Assessing Office on December 

27, 2024. The date of transfer on the Property Transfer Affidavit was December 27, 2024, therefore indicating that the petitioner did not become the owner of the 

property until December 27, 2024.

The Disabled Veterans Exemption for the 2024 tax year was granted and prorated based on the number of days the petitioner owned the property in 2024. The 

Disabled Veterans Exemption was also granted for 2025 at 100%.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

18-20-426-017

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

222,410

Current Taxable Value as established by the BOR:

130,000

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

444,820

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

222,410

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Robert Scripture

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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

Aaron K Sekulov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003627

Township Of West Bloomfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 23, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-003627

Page 2 of 6

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

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

Aaron K Sekulov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003627

Township Of West Bloomfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 23, 2025

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 4

MTT Docket No. 25-003627

Page 4 of 6

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 5

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

Aaron K Sekulov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003627

Township Of West Bloomfield,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds

Page 6

MTT Docket

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

RECEIVED 

AUG 11 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submita copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Aaron 

K 

Sekulov 

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

6019 Glen Eagles Dr. 

City or Town 

State 

21? Code 

West Bloomfield 

Mi 

48323 

Telephone Number 

) 4 8660-5256 

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

aksekulov@pm.me 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Dale 

Schaller 

Firm Name {if any} Schaller Law 

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

230 N. Second Street, Suite 100 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 51 7-546-7777 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

angie@schallerfirm.com 

Section 3: Subject Property information 

How many 

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

parcelsareyou | [| vest 

[| No 

appealing? 

*If yes, use a multiple parcet form for information regarding any contiguous parcels, 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[If multiple, list first property's address]

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check att that apply) 

[J True Cash and Taxable Value 

[ Poverty Exemption 

0 Taxable Value Only (calculation) 

Disabled Veterans Exemption 

[7] uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[J &xemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was inherited by Aaron Sekulov upon the death of all other legally eligible 

people, circa September 29, 2022. 

Aaron Sekulov was still transitioning from active duty service as a Marine Corps 

Special Operator and was then dealing with managing the estate, the death of his 

family, avoiding divorce (90% divorce rate in special operations), and the health 

problems consequent of his service (which contribute to 22 veterans a day committing 

suicide), which warrant his status as a disabled veteran. Legally changing the deed or 

filing for a tax exemption was not priority. 

The deed did not reflect his ownership until the end of 2024. West Bloomfield has 

denied his exemption for the previous time period for which Aaron Sekulov was owner 

Section 6: Jurisdictional Issues 

Year(s) you are appeailng: 

2022-2024 

Did you protest the assessment at a Board of Review (BOR)? [mn] Yes 

[MM No 

If Yos, check which BOR you attended AND attach the BOR decision: [_] March 

[1 uuly 

[J December 

If No, check the applicable reason(s): 

[I] Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

[1] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

X -18-20-426-017 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Fosjaental 

Timber-Cutover 

Developmentai 

Utility 

{check one) 

% 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$216,940 

Current Taxable Value as established by the BOR: 

$126,092 

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

N/A 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

N/A 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxabte Value, 

N/A 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

X -18-20-426-017 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

| 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Reelggntat 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

If improved property, how is the property currently being used? 

N/A 

if improved properly, for what use was the property designed? 

N/A

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[1 No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

ves 

[No 

If you answered yes to either or both of the above questions, you are not

Page 5

ALOR

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

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

Aaron K Sekulov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003627

Township Of West Bloomfield,

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: October 21, 2025

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

Page 2

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

Aaron K Sekulov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003627

Township Of West Bloomfield,

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: October 21, 2025

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

Page 3

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

Aaron K Sekulov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003627

Township Of West Bloomfield,

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: October 21, 2025

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

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

RECEIVED 

AUG 11 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes, 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submita copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Aaron 

K 

Sekulov 

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

6019 Glen Eagles Dr. 

City or Town 

State 

21? Code 

West Bloomfield 

Mi 

48323 

Telephone Number 

) 4 8660-5256 

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

aksekulov@pm.me 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Dale 

Schaller 

Firm Name {if any} Schaller Law 

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

230 N. Second Street, Suite 100 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 51 7-546-7777 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

angie@schallerfirm.com 

Section 3: Subject Property information 

How many 

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

parcelsareyou | [| vest 

[| No 

appealing? 

*If yes, use a multiple parcet form for information regarding any contiguous parcels, 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[If multiple, list first property's address]

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check att that apply) 

[J True Cash and Taxable Value 

[ Poverty Exemption 

0 Taxable Value Only (calculation) 

Disabled Veterans Exemption 

[7] uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[J &xemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was inherited by Aaron Sekulov upon the death of all other legally eligible 

people, circa September 29, 2022. 

Aaron Sekulov was still transitioning from active duty service as a Marine Corps 

Special Operator and was then dealing with managing the estate, the death of his 

family, avoiding divorce (90% divorce rate in special operations), and the health 

problems consequent of his service (which contribute to 22 veterans a day committing 

suicide), which warrant his status as a disabled veteran. Legally changing the deed or 

filing for a tax exemption was not priority. 

The deed did not reflect his ownership until the end of 2024. West Bloomfield has 

denied his exemption for the previous time period for which Aaron Sekulov was owner 

Section 6: Jurisdictional Issues 

Year(s) you are appeailng: 

2022-2024 

Did you protest the assessment at a Board of Review (BOR)? [mn] Yes 

[MM No 

If Yos, check which BOR you attended AND attach the BOR decision: [_] March 

[1 uuly 

[J December 

If No, check the applicable reason(s): 

[I] Not required to attend 

Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, Include explanation in Section 5) 

[1] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

X -18-20-426-017 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Fosjaental 

Timber-Cutover 

Developmentai 

Utility 

{check one) 

% 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$216,940 

Current Taxable Value as established by the BOR: 

$126,092 

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

N/A 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

N/A 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxabte Value, 

N/A 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

X -18-20-426-017 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

| 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Reelggntat 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

If improved property, how is the property currently being used? 

N/A 

if improved properly, for what use was the property designed? 

N/A

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[1 No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

ves 

[No 

If you answered yes to either or both of the above questions, you are not

Page 5

ALOR

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.