Record Finder / 26-002536-TT
Michigan

Adrianna Kowalczyk Petitioner V City Of Center Line Respondent

Petitioner
Adrianna Kowalczyk
Respondent
City Of Center Line

Case overview

Docket number
26-002536-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Macomb
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
3Petition has been verifiedPET109/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/21/2026Not recordedDownload
1A petition was received.PETNot recorded07/02/2026$125.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

BoR and Letter of Authorization - 8192 Harding signed.pdfRead complete document text →
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Page 1

ARCHIVED

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

05/27/2026 12:34 PM

BOARD OF REVIEW DECISION

CENTER LINE, MI 48015

7070 10 MILE RD.

JAIME BARRA ASSESSOR

CITY OF CENTER LINE

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

95,000

"BOARD OF REVIEW" TAXABLE VALUE 

102,597

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

95,000

108,700

2026 ORIGINAL ASSESSED VALUE

PETITIONER PROVIDED SUFFICIENT DOCUMENTATION TO WARRANT A CHANGE IN MARKET VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

5001-13-22-305-019

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

CENTER LINE MI 48015

8192 HARDING

KOWALCZYK, ADRIANNA

TEPPERTS CENTERLINE PARK SUBDIVISION LOT 114

8192 HARDING

5001-13-22-305-019

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2026

Page 2

Judeh & Associates Realtors 

22952 Outer Drive 

Dearborn, Michigan 48124 

website: judehonline.com 

email: VickieS@judehonline.com 

Office: (313) 277-1986 

Fax: 

(313) 277-8634 

 

 

 

 

 

LETTER AUTHORIZING REPRESENTATION 

FOR PURPOSES OF TAX APPEAL 

 

 

 

I, Adrianna Kowalczyk. do hereby certify that I am the property owner and hereby 

authorize the Judeh & Associates Realtors to represent my interest for the purpose of 

appealing my 2026 property taxes for the following property below: 

 

 

8192 Harding 

 

 

Address 

 

 

 

 

Center Line 

 

5001-13-22-305-019 

City/Township 

 

Parcel ID Number 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature 

 

Date 

 

 

 

 

Any information or questions regarding this appeal should be directed 

to the authorizing agent, Judeh & Associates Realtors, at the above 

address, phone number or email address. 

 

Thank you for allowing us to be of service.

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

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:

Individual

Local Unit of Government:

First Name

Adrianna

M.I.

Last Name

Kowalczyk

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

49425 Cranbrook

City or Town

Macomb

State

Michigan

ZIP Code

48044

Telephone Number

248-930-7277

E-mail Address

rjridella@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jumana

M.I.

Last Name

Judeh

Firm Name (if any)

Judeh & Associates Realtors, LLC

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

22952 Outer Dr

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

3132771986

E-mail Address

admin@judehonline.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)

8192 Harding

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Center Line

County

Macomb

State

Michigan

ZIP Code

48015

Taxing Authority (City or Township)

City Of Center Line (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:

Property's current assessment level is higher than the market value of similar properties in the area. Petitioner is requesting a reduction in the current assessment 

to better reflect the current market.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

5001-13-22-305-019

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

95000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

95000

What do you believe is the fair market value?

155000

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

77500

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

77500

 

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

Petitioner’s Signature: 

/s/ Jumana Judeh

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

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.

SC_Notice_of_Docket_Number.2026-09-21_07-36-44.pdfRead complete document text →
Read document text excerpt

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

Adrianna Kowalczyk,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002536

City Of Center Line,

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: September 21, 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

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

Adrianna Kowalczyk,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002536

City Of Center Line,

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: September 21, 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

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.

BoR and Letter of Authorization - 8192 Harding signed.pdfRead complete document text →
Read document text excerpt

Page 1

ARCHIVED

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

05/27/2026 12:34 PM

BOARD OF REVIEW DECISION

CENTER LINE, MI 48015

7070 10 MILE RD.

JAIME BARRA ASSESSOR

CITY OF CENTER LINE

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

95,000

"BOARD OF REVIEW" TAXABLE VALUE 

102,597

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

95,000

108,700

2026 ORIGINAL ASSESSED VALUE

PETITIONER PROVIDED SUFFICIENT DOCUMENTATION TO WARRANT A CHANGE IN MARKET VALUE

Board of Review Comments:

They have made the following determination based on the information you supplied.

5001-13-22-305-019

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

CENTER LINE MI 48015

8192 HARDING

KOWALCZYK, ADRIANNA

TEPPERTS CENTERLINE PARK SUBDIVISION LOT 114

8192 HARDING

5001-13-22-305-019

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2026

Page 2

Judeh & Associates Realtors 

22952 Outer Drive 

Dearborn, Michigan 48124 

website: judehonline.com 

email: VickieS@judehonline.com 

Office: (313) 277-1986 

Fax: 

(313) 277-8634 

 

 

 

 

 

LETTER AUTHORIZING REPRESENTATION 

FOR PURPOSES OF TAX APPEAL 

 

 

 

I, Adrianna Kowalczyk. do hereby certify that I am the property owner and hereby 

authorize the Judeh & Associates Realtors to represent my interest for the purpose of 

appealing my 2026 property taxes for the following property below: 

 

 

8192 Harding 

 

 

Address 

 

 

 

 

Center Line 

 

5001-13-22-305-019 

City/Township 

 

Parcel ID Number 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature 

 

Date 

 

 

 

 

Any information or questions regarding this appeal should be directed 

to the authorizing agent, Judeh & Associates Realtors, at the above 

address, phone number or email address. 

 

Thank you for allowing us to be of service.

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

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:

Individual

Local Unit of Government:

First Name

Adrianna

M.I.

Last Name

Kowalczyk

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

49425 Cranbrook

City or Town

Macomb

State

Michigan

ZIP Code

48044

Telephone Number

248-930-7277

E-mail Address

rjridella@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jumana

M.I.

Last Name

Judeh

Firm Name (if any)

Judeh & Associates Realtors, LLC

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

22952 Outer Dr

City or Town

Dearborn

State

Michigan

ZIP Code

48124

Telephone Number

3132771986

E-mail Address

admin@judehonline.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)

8192 Harding

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Center Line

County

Macomb

State

Michigan

ZIP Code

48015

Taxing Authority (City or Township)

City Of Center Line (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:

Property's current assessment level is higher than the market value of similar properties in the area. Petitioner is requesting a reduction in the current assessment 

to better reflect the current market.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

5001-13-22-305-019

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

95000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

95000

What do you believe is the fair market value?

155000

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

77500

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

77500

 

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

Petitioner’s Signature: 

/s/ Jumana Judeh

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

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.