Record Finder / 26-002790-TT
Michigan
Andy Manni, Adnan Manni Petitioners V Township Of Delhi Charter Respondent
- Petitioner
- Andy Manni, Adnan Manni
- Respondent
- Township Of Delhi Charter
Case overview
- Docket number
- 26-002790-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Ingham
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/26/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026 BOR decision.pdfRead complete document text →
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Page 1
2026 BOARD OF REVIEW DECISION FROM ELIZABETH TOBIAS, MAAO3, MCPPE DELHI TOWNSHIP ASSESSOR 2074 AURELIUS ROAD HOLT, MICHIGAN 48842 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: MANNI, ANDY & ADNAN 4149 LUFF COURT OKEMOS MI 48864 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 33-25-05-14-126-016 4333 WILLOUGHBY RC (D 14-8) BEG AT PT 90 RODS E OF NW COR SEC 14, TH S 632 FT, TH E 863 FT, THN 632 FT, TH W 863 FT TO BEG; EXC 10 RODS N&S BY 16 RODS 6 IN E&W IN NW COR THF; ALSO EXC BEG 1825 FT E OF NW COR OF SEC 14, TH S 226 FT, TH E 100 FT, TH S89°42'E 91 FT, TH S00°04'30"E 167.62 FT, TH S89°42'E 332 FT, TH N00°04'30"W 393.62 FT TO N SEC LN, TH N89°42'W 332 FT TO POB, SEC 14, T3NR2W. 7.53 AC M/L. 'HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 33-25-05-14-126-016 They have made the following determination based on the information you supplied. Board of Review Comments: ADJUSTED ASSESSMENT TO REFLECT MARKET VALUE [2026 ORIGINAL ASSESSED VALUE 464,900 [2026 "BOARD OF REVIEW" ASSESSED VALUE 396,800 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 460,569 2026 "BOARD OF REVIEW" TAXABLE VALUE 396,800 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 www. michigan. gov/taxtrib Progerty Classification appeals ONLY may be appealed fo the Stat Tax Commissog - Classification Appeals P.O.Box 30471 Lansing MI 48909
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scpetition_valuation.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 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 Andy and Adnan M.I. M Last Name Manni Mailing Address (No., Street, P.O. Box or Rural Route) 4149 Luff Court City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 2487018529 E-mail Address lhallahan@hallahanlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Laura M.I. M Last Name Halahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302-2073 Telephone Number 2487313090 E-mail Address lhallahan@hallahanlaw.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) 4333 Willoughby RC
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 Delhi Township County Ingham State Michigan ZIP Code 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) 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 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. 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: 33-25-05-14-126-016
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 396800 Current Taxable Value as established by the Board of Review: 396800 What do you believe is the fair market value? 692000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 346000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 346000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Laura M. Hallahan 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? Yes
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SC_Notice_of_Docket_Number.2026-10-06_09-10-59.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 Andy Manni,Adnan Manni, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002790 Township Of Delhi Charter, 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 6, 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 Andy Manni,Adnan Manni, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002790 Township Of Delhi Charter, 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 6, 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.
2026 BOR decision.pdfRead complete document text →
Read document text excerpt
Page 1
2026 BOARD OF REVIEW DECISION FROM ELIZABETH TOBIAS, MAAO3, MCPPE DELHI TOWNSHIP ASSESSOR 2074 AURELIUS ROAD HOLT, MICHIGAN 48842 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: MANNI, ANDY & ADNAN 4149 LUFF COURT OKEMOS MI 48864 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 33-25-05-14-126-016 4333 WILLOUGHBY RC (D 14-8) BEG AT PT 90 RODS E OF NW COR SEC 14, TH S 632 FT, TH E 863 FT, THN 632 FT, TH W 863 FT TO BEG; EXC 10 RODS N&S BY 16 RODS 6 IN E&W IN NW COR THF; ALSO EXC BEG 1825 FT E OF NW COR OF SEC 14, TH S 226 FT, TH E 100 FT, TH S89°42'E 91 FT, TH S00°04'30"E 167.62 FT, TH S89°42'E 332 FT, TH N00°04'30"W 393.62 FT TO N SEC LN, TH N89°42'W 332 FT TO POB, SEC 14, T3NR2W. 7.53 AC M/L. 'HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 33-25-05-14-126-016 They have made the following determination based on the information you supplied. Board of Review Comments: ADJUSTED ASSESSMENT TO REFLECT MARKET VALUE [2026 ORIGINAL ASSESSED VALUE 464,900 [2026 "BOARD OF REVIEW" ASSESSED VALUE 396,800 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 460,569 2026 "BOARD OF REVIEW" TAXABLE VALUE 396,800 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 www. michigan. gov/taxtrib Progerty Classification appeals ONLY may be appealed fo the Stat Tax Commissog - Classification Appeals P.O.Box 30471 Lansing MI 48909
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
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 Andy and Adnan M.I. M Last Name Manni Mailing Address (No., Street, P.O. Box or Rural Route) 4149 Luff Court City or Town Okemos State Michigan ZIP Code 48864 Telephone Number 2487018529 E-mail Address lhallahan@hallahanlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Laura M.I. M Last Name Halahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302-2073 Telephone Number 2487313090 E-mail Address lhallahan@hallahanlaw.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) 4333 Willoughby RC
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 Delhi Township County Ingham State Michigan ZIP Code 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) 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 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. 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: 33-25-05-14-126-016
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 396800 Current Taxable Value as established by the Board of Review: 396800 What do you believe is the fair market value? 692000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 346000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 346000 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Laura M. Hallahan 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? Yes
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.