Benjamin C Monacelli, Petitioner V Township Of Harrison, 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

Benjamin C Monacelli, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003615

Township Of Harrison,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and the motion indicates that 

Petitioner informed Respondent of the motion and that Respondent concurs with the 

requested withdrawal. 

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 

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

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 24-003615

Page 2 of 6

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 4, 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

Benjamin C Monacelli, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003615

Township Of Harrison,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and the motion indicates that 

Petitioner informed Respondent of the motion and that Respondent concurs with the 

requested withdrawal. 

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 

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

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 24-003615

Page 4 of 6

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 4, 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

Page 5

STA

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Page 1

Benjamin Monacelli 

29027 Thistle Lane 

Harrison Township, MI 48045 

Docket # 24-003615 

12/3/2025 

To Whom it May Concern, 

Today, 12/3/2025, 

| had a phone conversation with Rochelle Stewart, the Harrison Township 

Respondent to my Docket # stated above. 

In this said conversation 

| have decided to withdraw my petition for 2024 and subsequent year 

2025. 

| apologize for any inconvenience this have caused anyone involved. 

| am requesting a 

dismissal on Docket #24-003615. Ms. Stewart has agreed to this dismissal. 

A copy of this letter has been emailed to Ms. Stewart at rstewart@harrisontownshipmi.gov on 

12/3/2025. Let this serve as my proof of service. 

Respectfully, 

Bor 

3 Le 

Benjamin Monacelli

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

Property

Year Built

Taxable Value 2023

 Taxable Value 

2024

 Taxable Value 

2025

 Assessed Value 2023 Assessed Value 2024 Assessed Value 2025 Home square 

footage

2023 Tax payment

2024 Tax 

payment

29027 Thistle Lane

2004

$175,000

$183,750

$189,446

$175,000

$230,700

$233,200

2004 sqft

$6,028

$6,332

29025 Thistle Lane

2000

$141,752

$148,839

$153,453

$213,300

$235,500

$237,900

2206 sqft

$4,883

$5,129

29039 Thistle Lane

2005

$136,503

$143,328

$147,771

$210,500

$232,600

$235,700

2010 sqft

$4,702

$4,939

29041 Thistle Lane

2006

$204,506

$214,731

$221,387

$227,900

$252,100

$254,900

2213 sqft

$7,045

$7,399

29042 Thistle Lane

2001

$151,764

$159,352

$164,291

$177,800

$195,000

$196,800

1826 sqft

$5,227

??????

29044 Thistle Lane

2001

$149,700

$157,185

$162,057

$149,700

$164,400

$166,000

1770 sqft

$5,157

$5,416

29046 Thistle Lane

2001

$151,935

$168,400

$177,200

$153,300

$168,400

$177,200

1810 sqft

$5,233

$5,803

29038 Thistle Court

2001

$139,650

$146,632

$151,177

$140,900

$154,600

$156,000

1784 sqft

$4,810

$5,190

29040 Thistle Court

2001

$144,957

$152,204

$156,922

$157,100

$171,800

$173,300

1918 sqft

$4,993

$5,245

 

Property 29041 Thistle Lane is currently for sale at an asking price of $449,900. It has been on the market for over 100 days. This home is almost a mirror 

of our home except their second floor square footage is the same as the first floor footage. Our second floor footprint is 210 sqft. less than our first 

floor footprint.

Property 29046 Thistle Lane was for sale at an asking price of $425,000 from May 2, 2025 thru August 26, 2025 and then taken off the market.

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

Benjamin C Monacelli,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003615

Township Of Harrison, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 29, 2025 

HEARING TIME:

11:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003615

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

Page 4

MTT

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

Benjamin C Monacelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003615

Township Of Harrison,

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.

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.

Page 2

MTT Docket No. 24-003615

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 20, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Benjamin C Monacelli

29027 Thistle Lane

Harrison Township , MI 48045

Page 4

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

Benjamin C Monacelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003615

Township Of Harrison,

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.

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

Page 5

MTT

Page 6

ST

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Benjamin Monacelli 

Petitioner(s) 

v 

MTT Docket No.24-003615 

\ 

Township of Harrison 

Respondent(s) 

PROOF OF SERVICE 

Rochelle Stewart 

states that on 10/11/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Appeal Answer From relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Benjamin Monacelli 

benaial@aol.com 

PIE 

[Signature of person whi o is serving/mailing copy] 

Rochelle Stewart 

[Print/type name of person serving/mailing copy] 

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

Page 2

10/11/2024 

02:49 

PM 

2024 BOARD OF REVIEW DECISION 

FROM 

ASSESSING DEPARTMENT 

CHARTER TOWNSHIP OF HARRISON 

38151 L'ANSE CREUSE 

HARRISON TOWNSHIP MI 48045 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

17-12-17-433-014 

29027 THISTLE LN 

MONACELLI BENJAMIN & CHARLE!] 

29027 THISTLE LN 

HARRISON TOWNSHIP MI 48045 

RIVERSIDE COMMON CONDO; MCCP NO 688; UNIT 14 

AT 

"HIS PROPERTY IS CLASSIFIED AS 

407 (RESIDENTIAL CONDOMINIUM(,™ 

To 

Thank you for attending this years March Board of Review. The Board has rovigyed t oe formation you supplied and the data necessary 

to compute your assessment and taxable value. 

£7 

The Board has completed their review of parcel number 

17-12- 17-433- oa” 

Board of Review Comments: 

[2024 ORIGINAL ASSESSED VALUE 

~ 

CT 

230700 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

/ 

230,700 

(If the above amounts are the same, no revisions hixye ocelid) 

[2024 ORIGINAL TAXABLE VALUE 

Ea 

183,750 

2024 "BOARD OF REVIEW" TARAS 

ER ALOR i] 

183,750 

[2024 PRINCIPAL RESIDENCE KEATON QUALIFIED AG 

100.0000 

= 

No 

Vs 

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

“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.” 

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

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003615

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Harrison (MACOMB)

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

Rochelle

M.I.

Last Name

Stewart

Firm Name (if any)

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

38151 Lanse Creuse

City or Town

Harrison Township

State

Michigan

ZIP Code

48045

Telephone Number

586-466-1410

Fax Number

E-mail Address

rstewart@harrisontownshipmi.gov

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

A PRELIMINARY ANALYSIS INDICATES A TRUE CASH VALUE OF $461,400. FURTHER ANALYSIS INCLUDING COMPRABLES WILL BE 

SUBMITTED PRIOR TO A HEARING DATE.

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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?

Michigan

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:

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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:

17-12-17-433-014

Classification of Property:

Real 

Residential

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

$230,700

Current Taxable Value as established by the BOR:

$183,750

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

$461,400

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

$230,700

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/ Rochelle Stewart

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 

JUL 05 2024 

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) 277(3), you MUST submit a 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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Benjamin 

Cc 

Monacelli 

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

29027 Thistle Lane 

City or Town 

State 

ZiP Code 

Harrison Township 

MI 

48045 

Telephone Number 

Fax Number 

248-640-4382 

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

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

First Name 

M.IL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck all that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J] Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[3 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Homes of similar size and value have not sold for over $350,000 in this neighborhood 

lately. My taxes are nearly $1000 per year more than similar size homes in my 

neighborhood (see attached chart for 2023 tax payments). The current real estate 

climate of higher mortgage rates has also seen prices level off as homes have remained 

on the market 90 days or more and homes have had to sell 10% to 20% lower than 

asking prices. This neighborhood sits along a major primary road that sees semi's 

traveling daily to deliver goods to commercial businesses along this route. Its my belief 

the daily noise and traffic on this road helps deflate the value of these homes compared 

if they were built in the nearby neighhoods. It limits the type of buyer these homes will 

attract. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 207M 

Did you protest the assessment ata Board of Review (BOR)? 

Yes 

[lm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [¥] March 

J suty 

 [] pecember 

If No, check the applicable reason(s): 

[I] Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[Il] Appealing a purported Clericat Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

Parcel Identification Number: 

11-12-17 - 433-014 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosiage! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

WA 

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

$230,700 

Current Taxable Value as established by the BOR: 

$183,750 

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

$350,000 

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

$175,000 

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

$175,000 

Section 8: Classifi cation Information #onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel |dentification Number: 

17-12-17-433-014 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe Is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultura 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BROW: DPA 

GOVERNOR 

LANSING 

Fee Information 

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

Yes 

0 No 

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

[} Yes 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee Is based on the greater of the State Equalized Vahie 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, not to exceed a total filing fee of $1,000. 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in

Page 5

202

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

Benjamin C Monacelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003615

Township Of Harrison,

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 279. 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 3, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Benjamin C Monacelli

29027 Thistle Lane

Harrison Township , MI 48045

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

Benjamin C Monacelli,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003615

Township Of Harrison,

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 279. 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 3, 2024

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 provide 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 

JUL 05 2024 

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) 277(3), you MUST submit a 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 default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Benjamin 

Cc 

Monacelli 

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

29027 Thistle Lane 

City or Town 

State 

ZiP Code 

Harrison Township 

MI 

48045 

Telephone Number 

Fax Number 

248-640-4382 

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

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

First Name 

M.IL 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck all that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J] Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[3 Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Homes of similar size and value have not sold for over $350,000 in this neighborhood 

lately. My taxes are nearly $1000 per year more than similar size homes in my 

neighborhood (see attached chart for 2023 tax payments). The current real estate 

climate of higher mortgage rates has also seen prices level off as homes have remained 

on the market 90 days or more and homes have had to sell 10% to 20% lower than 

asking prices. This neighborhood sits along a major primary road that sees semi's 

traveling daily to deliver goods to commercial businesses along this route. Its my belief 

the daily noise and traffic on this road helps deflate the value of these homes compared 

if they were built in the nearby neighhoods. It limits the type of buyer these homes will 

attract. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 207M 

Did you protest the assessment ata Board of Review (BOR)? 

Yes 

[lm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [¥] March 

J suty 

 [] pecember 

If No, check the applicable reason(s): 

[I] Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[Il] Appealing a purported Clericat Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

Parcel Identification Number: 

11-12-17 - 433-014 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosiage! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

WA 

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

$230,700 

Current Taxable Value as established by the BOR: 

$183,750 

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

$350,000 

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

$175,000 

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

$175,000 

Section 8: Classifi cation Information #onty the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel |dentification Number: 

17-12-17-433-014 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe Is the property’s classification? 

Real 

Personal 

{check one) 

0 

Agricultura 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BROW: DPA 

GOVERNOR 

LANSING 

Fee Information 

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

Yes 

0 No 

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

[} Yes 

No 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee Is based on the greater of the State Equalized Vahie 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, not to exceed a total filing fee of $1,000. 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in

Page 5

202

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.