Bradley Frank, Petitioner V Township Of Oakland, Respondent
- Petitioner
- Bradley Frank
- Respondent
- Township Of Oakland
Case overview
- Docket number
- 26-000201-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 03/03/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 03/03/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 03/03/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 02/27/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 02/27/2026 | Not recorded | Download |
Documents
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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 Bradley Frank, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000201 Township Of Oakland, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. 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 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-000201 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: March 3, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Bradley Frank, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000201 Township Of Oakland, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. 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 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal.
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MTT Docket No. 26-000201 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.
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STATE OF MICHIGAN GRETCHEN
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MTT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Bradley M.I. Last Name/Company Name Frank Mailing Address (No., Street, P.O. Box or Rural Route) 3450 Sussex Dr City or Town Rochester State Michigan ZIP Code 48306 Telephone Number 312-890-5490 Fax Number E-mail Address bradmfrank@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: 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 non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3450 Sussex Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Rochester Michigan 48306 Taxing Authority (City or Township) Township Of Oakland (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I am writing to formally request a review and reduction of the 2026 assessed and taxable values for my home at 3450 Sussex, Rochester, MI 48306. According to my 2026 Notice of Assessment, the tentative assessed value is $348,090, implying a market value of approximately $696,180. Under Michigan law, assessed value should not exceed 50% of a property’s true cash value, so this implies a typical selling price close to $700,000, which appears high for my neighborhood. The following nearby properties, all similar single family homes in Country Creek or very close by, sold recently for materially less: • 3727 Inverness – sold for $640,000 • 4595 Dunbar Ct – sold for $662,000 • 2879 Hastings Ct – sold for $630,000 These arms length sales suggest a market value in the low to mid $600,000s for properties comparable to mine, not nearly $700,000. After reviewing these sales, I believe a more accurate true cash value for my property would be closer to the average of these comparables, and the assessed value should be adjusted accordingly (approximately one half of that supported market value). Please let me know if you need additional documentation for these comparable sales. I would appreciate the opportunity to discuss this further. Thank you for your consideration. Sincerely, Bradley Frank 3450 Sussex Rochester, MI 48306 312-890-5490 bradmfrank@gmail.com Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: N1030452012 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 348090 Current Taxable Value as established by the BOR: 333620 What do you believe is the fair market value (also known as True Cash Value)? 645000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 322500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100 000 00 d d $12 00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or
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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 Bradley Frank, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000201 Township Of Oakland, 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: March 3, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Bradley Frank, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000201 Township Of Oakland, 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: March 3, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Michigan Department of Treasury THIS IS NOT A TAX BILL 1019 (Rev. 10-25) Notice of Assessment, Taxable Valuation, and Property Classification Thi Te . i is form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local Ss y the local assessor. FROM CARTE NC Ee CR OARAND PARCEL IDENTIFICATION ASSESSOR PARCEL NUMBER: N -10-30-452-012 4393 COLLINS ROAD BREED ROCHESTER MI 48306-1670 3450 SU SSEy i ROCHESTER, MI 48306 4 SCHOOL DIS : ¥ OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: UE iit 7 FRANK, BRADLEY EXEMPTIONS = FRANK, GINA % Exempt As "Homeowners Principal Residenc 100.00% 4 3450 SUSSEX % Exempt As "Qualified Agricultural Property": 00% A ROCHESTER MI 48306 % Exempt As "MBT Industrial Personal": 00% J % Exempt As "MBT Commercial Personal: 00% Sev ag "Disabled Veteran or SUBVINGTY Nas = NS Exempt As "Qualified Forest Property": TR Yes X\ No slums | = FER PCI ICAL CLA a—" 42 SSE YY) | LEGAL DESCRIPTION: | T4N, R11E, SEC 30 COUNTRY CREEK SUB NO 1 LOT 58 1-27-94 FR 400-002 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM for the 2026 year by approximately: $216 YEAR: 2025 HED st Spin Edl 1. TAXABLE VALUE: 324,850 333,620 8,770 2. ASSESSED VALUE: 324.850 348,090 23.240 | 3. TENTATIVE EQUALIZATION FACTOR: 1.000 B 4. STATE EQUALIZED VALUE (SEV): 324,850 348,090 | 23240 \ IB WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes x\ No X 6. Assessor Change Reason(s): \ Market Adjustment pea rmation. The Board of Review will meet at the following dates and times: March Board of Review Af "THE BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL - 4393 Collins Rd., on Tuesday, March 3rd at 12:00 noon for an Organizational Meeting. APPEALS WILL BE HEARD AT THE TOWNSHIP HALL ON: Monday, March 9th from 1:00 pm until 4:00 pm and 6:00 pm until 9:00 pm. Wednesday, March 11th from 9:00 am until 12:00 noon and 1:00 pm until 6:00 pm. To schedule an appointment IN ADVANCE for the Board of Revew, please contact Oakland Township at (248) 651-4440 The Board of Review will accept written appeals if received prior to the closing of the Board of Review. NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted. Baas > ———
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Bradley M.I. Last Name/Company Name Frank Mailing Address (No., Street, P.O. Box or Rural Route) 3450 Sussex Dr City or Town Rochester State Michigan ZIP Code 48306 Telephone Number 312-890-5490 Fax Number E-mail Address bradmfrank@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: 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 non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 3450 Sussex Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Rochester Michigan 48306 Taxing Authority (City or Township) Township Of Oakland (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I am writing to formally request a review and reduction of the 2026 assessed and taxable values for my home at 3450 Sussex, Rochester, MI 48306. According to my 2026 Notice of Assessment, the tentative assessed value is $348,090, implying a market value of approximately $696,180. Under Michigan law, assessed value should not exceed 50% of a property’s true cash value, so this implies a typical selling price close to $700,000, which appears high for my neighborhood. The following nearby properties, all similar single family homes in Country Creek or very close by, sold recently for materially less: • 3727 Inverness – sold for $640,000 • 4595 Dunbar Ct – sold for $662,000 • 2879 Hastings Ct – sold for $630,000 These arms length sales suggest a market value in the low to mid $600,000s for properties comparable to mine, not nearly $700,000. After reviewing these sales, I believe a more accurate true cash value for my property would be closer to the average of these comparables, and the assessed value should be adjusted accordingly (approximately one half of that supported market value). Please let me know if you need additional documentation for these comparable sales. I would appreciate the opportunity to discuss this further. Thank you for your consideration. Sincerely, Bradley Frank 3450 Sussex Rochester, MI 48306 312-890-5490 bradmfrank@gmail.com Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: N1030452012 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 348090 Current Taxable Value as established by the BOR: 333620 What do you believe is the fair market value (also known as True Cash Value)? 645000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 322500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100 000 00 d d $12 00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or
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