Bruno Polisena, Nancy Polisena, Petitioners V Township Of Washington, 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 

Bruno Polisena, Nancy Polisena, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002523 

 

Washington Township, 

 

Presiding Judge 

Respondent. 

 

Joshua Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002523 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 28, 2025 

jmb 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bruno and Nancy Polisena 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002523 

Charter Township of Washington 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Macomb 

County. 

2. 

Parcel Number: 24-04-26-451-012 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

435,000 

435,000 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

750,000 

375,000 

375,000 

+B. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

New Construction and Additions were added, as the home was a partial 

assessment for 2024. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

n/a 

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

MTT Docket No. 25-002523 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

/ Te Wm: 

~ 

= 

: 

Printed Name: 

Bruno Polisena 

Nancy Yvon 

Sionalye 

yt Petiopers Authorized Representative or, if none, Petitioner: 

/ 

Date: 09/30/2025 

Signature of Respondent's authorized representative: 

ar 

£7 

7 

Printed Name: 

Patricia C Rappuhn 

AMAA 

p 

Date: 09/30/2025

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bruno and Nancy Polisena 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002523 

Charter Township of Washington 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Macomb 

County. 

2. 

Parcel Number: 24-04-26-451-012 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

435,000 

435,000 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

750,000 

375,000 

375,000 

+B. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

New Construction and Additions were added, as the home was a partial 

assessment for 2024. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

n/a 

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

MTT Docket No. 25-002523 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

/ Te Wm: 

~ 

= 

: 

Printed Name: 

Bruno Polisena 

Nancy Yvon 

Sionalye 

yt Petiopers Authorized Representative or, if none, Petitioner: 

/ 

Date: 09/30/2025 

Signature of Respondent's authorized representative: 

ar 

£7 

7 

Printed Name: 

Patricia C Rappuhn 

AMAA 

p 

Date: 09/30/2025

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. 25-002523

Section 1: Respondent’s Contact Information

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

First Name

Patricia

M.I.

C

Last Name/Company Name/Unit of Government

Rappuhn

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

57900 Van Dyke

City or Town

Washington

State

Michigan

ZIP Code

48094

Telephone Number

586-786-0013

Fax Number

586-786-0404

E-mail Address

assessing@washingtontwpmi.org

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

First Name

Patricia

M.I.

C

Last Name

Rappuhn

Firm Name (if any)

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

57900 Van Dyke

City or Town

Washington

State

Michigan

ZIP Code

48094

Telephone Number

5867860013

Fax Number

5867860404

E-mail Address

rappuhnp@washingtontwpmi.org

Section 3: Subject Property Information

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

Yes

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

No 

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

Submit a stipulation

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?

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? No

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? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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:

24-04-26-451-012

Classification of Property:

Real 

Residential

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

435000

Current Taxable Value as established by the BOR:

435000

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

375000

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

750000

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/ Patricia C Rappuhn

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

Bruno Polisena,Nancy Polisena,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002523

Township Of Washington,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002523

Page 2 of 10

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 27, 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

Bruno Polisena,Nancy Polisena,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002523

Township Of Washington,

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.

NOTE: The parties may not request an informal settlement conference to discuss an

Page 4

MTT

Page 5

S

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Bruno & Nancy Polisena 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002523 

Charter Township of Washington 

Respondent(s) 

PROOF OF SERVICE 

Rachel Wandrie 

states that on 7-10-25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

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

Bruno & Nancy Polisena 

12721 27 Mile Road 

Washington MI 48094 

Zl 

0) pe 

[Sigiature of person who is serving/mailing copy] 

Rachel Wandrie 

[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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002523 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Patricia 

C 

Rappuhn 

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

57900 Van Dyke 

City or Town 

State 

ZIP Code 

Washington 

Ml 

148094 

Telephone Number 586-786-00 1 3 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

rappuhnp@washingtontwpmi.org 

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

First Name 

ML 

Last Name 

Patricia 

C 

Rappuhn 

Firm Name (if an; 

. 

. 

"Charter Township of Washington 

Mailing Address (Na., Street, P.O. Box or Rural Route) 

57900 Van Dyke 

City or Town 

State 

ZIP Code 

Washington 

MI 

148094 

Telephone "mE 86-786-00 1 3 

Email Address (do not enter unless you want MTT to send all correspandence via email) 

rappuhnp@washingtontwpmi.org 

Section 3: Subject Property Information 

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

Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[7 Yes 

J No 

Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner did come to the March Board of Review, March 12, 2025. 

The Petitioner Protested the Assessed Value of the property. 

The Petitioner stated to the MBOR, that the property assessment seemed Grossely out of line. The MBOR agreed; the board then 

questioned the Assessor on the Value. The Assessor said that when she looked at the property as the appeals came in she found 

an error with the imputting of the new construction home in an old area. There was an error by the appraiser that was imputting the 

new construction. The normal process would be to take the error to the July Board of Review. Being the property was alreading 

being appealed the March Board of Review they asked what the change would be. Changing the ECF would have changed the 

2025 AV and TV to 462,400. 

The MBOR lowered 

it further down to 435,000. 

The petitioner conteds his home is like these two homes. 

12655 27 Mile Road-is a mostly frame home with no basement and no porte cochere. it is a lesser quaility built home, with a sink 

hole in the back yard and is directly next to a 425.12" edison tower easement. 

During a divorice process the home did go up for sale 

in 2024; it had a pending offer @ $739,990. 

It then went off the market and one of the owners still lives in the home. This home is 

assessed at 337,200 for the 2025 Year. That would make the true cash value $674,400. 

Parcel Number 24-04-35-400-011 does not exist. 

13031 26 Mile Road is a good comparable, except it didn't sell. 24-04-35-400-018 This home is also a partial frame home with less 

acerage. There is no porte cochere on this home. This home is on one of the 4 Regional Roads we have in Washington 

Township. 

Regonal Roads are the busiest roads, besides freeways. This home is assessed at 413,400 for the 2025 Year. That 

would make the true cash value $826,800. 

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 

[Hl] No 

If yes, check which BOR Petitioner attended: 

|#] 

March 

Od July 

O December 

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

[| No 

*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? [Hm] Yes 

[mu] No 

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? 7] Yes 

O No 

If yes, explain Dbl 

- MBOE 

<A new AV+TV under erro 

« 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[4 No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Under what statutory section was the Taxable Value uncapped? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Page 4

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[1 July 

[] December 

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 Petitionar request the exemption at a BOR? [Hl] Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[1 July 

[] December 

Tax Year(s) denied:

Page 5

P

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. 25-002523

Section 1: Respondent’s Contact Information

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

First Name

Patricia

M.I.

C

Last Name/Company Name/Unit of Government

Rappuhn

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

57900 Van Dyke

City or Town

Washington

State

Michigan

ZIP Code

48094

Telephone Number

586-786-0013

Fax Number

586-786-0404

E-mail Address

assessing@washingtontwpmi.org

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

First Name

Patricia

M.I.

C

Last Name

Rappuhn

Firm Name (if any)

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

57900 Van Dyke

City or Town

Washington

State

Michigan

ZIP Code

48094

Telephone Number

586-786-0013

Fax Number

586-786-0404

E-mail Address

rappuhnp@washingtontwpmi.org

Section 3: Subject Property Information

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

Yes

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Petitioner did come to the March Board of Review, March 12, 2025.

The Petitioner Protested the Assessed Value of the property.

The Petitioner stated to the MBOR, that the property assessment seemed Grossly out of line. The MBOR agreed; the board then questioned the Assessor on the 

Value. The Assessor said that when she looked at the property as the appeals came in she found an error with the inputting of the new construction home in an old 

area. There was an error by the appraiser that was inputting the new construction. The normal process would be to take the error to the July Board of Review. 

Being the property was already being appealed to the March Board of Review they asked what the change would be. Changing the ECF would have changed the 

22025 AV and TV to $462,400. The MBOR lowered it further to $435,000

The petitioner contends his home is like these two homes.

12655 27 Mile Road-is a mostly frame home with no basement and no porte cochere. It is a lesser quality built home, with a sink hole in the backyard and is 

directly next to a 425.12” Edison tower easement. During a divorce process the home did go up for sale in 2024; it had a pending offer @ $739,990. It then went 

off the market and one of the owners still lives in the home. This home is assessed at 337,200 for the 2025 year. That would bake the true cash value $674,400

Parcel Number 24-04-35-400-011 does not exist.

13031 26 Mile Road is a good comparable, except it did not sell. 24-04-35-400-018, this home is also a partial frame home with less acreage. There is no porte 

cochere on this home. This home is on one of the 4 Regional Roads we have in Washington Township. Regional Roads are the busiest roads, besides freeways. 

This home is assessed for 413,400 for the 2025 year. That would make the true cash value $826.800

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? Yes

If yes, explain.

Partial-MBOR set new AV & TV under error

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

IF PETITIONER IS APPEALING THE DENIAL OF 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? 

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:

24-04-26-451-012

Classification of Property:

Real 

Residential

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

435000

Current Taxable Value as established by the BOR:

435000

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

870000

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

435000

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

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 

MAY 2:8 2025 

MICH aN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Smalt 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 

[EN 

Last VOTRE 

Name 

B22 UNO ag Nancy, 

Lise NA 

Malling Address (No., Street, P.O. Box or Rural 

Rou 

Clty 

dada 

11 

Mite ROAD 

ZIP 

Cod 

asHmeToN 

TwP 

| Mi] 

4g0dd 

RCS BL) 

431-7900 

E-mail Address {do not enter unless 5 want MTT to send all aed 

he via e-mail) 

pPolisenait & (oMas 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

Clty or Town 

State 

Z|P Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yas* 

No** 

appealing? 

“If yes, use a multiple parcel form for information regarding any contiguous parcels, 

**if no, you must fils separate appeals for each non-contiguous or nen-adjoining parcel or you wil be defaulted. 

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

[if multiple, PAA 

first property’s address] 

ial 

a1 Mile 

“Washing don Twp, MI déody

Page 2

© hares 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck 

all that appiy) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

X(Taxabie Value Only (calculation) 

[7 Disabled Veterans Exemption 

| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

15 1mportan + 40 note that the paperwork 72024 Board Of Rew 

Decision™ (eflects that an depp) was farsa, when 

in fic it 

Wis not. As 

\ approached the BOR 

| was 

told anevror was made 

And Now WAS Lofrected 

(ECF neighborhood) whieh reduced oy 

Hxable valve to $435,000. Ths 

15 sdiltmuch higher than 

homes in our area Of Symhar age, size dnd acrege. 

_ 

EXA (hs home 15 id ht next o Diss 13655 21 mule cd, wad ingloN Tp 

(rome 15 Varger, Aeread 

is fe Yparcel 

24 -on -3¢ ~t00-0ll 

here 15 8120044. Bldg In add hon 

EX2 B03) 2b mile rd, washington pared 24-04-35 400-019 

Both homes are simi har in vhat the gate fanch style and 

Verne lose 

in age: There ate Many more Hut ale colonial shyle. 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 

2088 

Did you protest the assessment at a Board of Review (BOR)? X Yes 

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[mu] July 

[I] December 

If No, check the applicable reason(s): 

[Wl] Not required to attend 

1 Assessment Change Notioe was not recaivad by Petitioner 

[mm] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use ine multiple parcel form for additional, contigtious parcels. 

Parcel Identification Number; 

— 

LY -o4 -2Ab-YS|- 01 

Classification of Property: 

Reai » Fopg 

(check one) 

Agricultural 

Commarelal 

Industrial 

a. 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

H3s, 000 

Current Taxable Value as established by the BOR: 

Hz2s. 000 

What do you ballave is the fair market vatue {also known as True Cash Value)? 

700, bp 

Multiply the True Cash Value by .6 and enter here. This Is your contention of Assessed Value. 

350, 000 

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

350,000 

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

Paroel dentification Number: 

AY -04 -Qb-HS 1-013 

Current Classification of Property as established by Board of Review: 

® 

Personal 

 (chack one) 

Agricultural 

Commercial 

Industrial 

Residgntial 

Timber-Gutover 

Developmental 

Utility 

(check one) 

What do you batlave is the property's classification? 

Real 

Personal 

{chack one) 

X 

[1 

Agricultural 

Commercial 

Industrial 

Residaptiai 

Timbar-Cutover 

pevepggrenta! 

Utllity 

(check one) 

\f improvad property, how Is the proparty currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

ves 

[] No 

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

[| Yes no 

If you answerad yes to efther or both of the above questions, you are hot 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 mora than one 

parcel, the parcel with the highest State Equalized Vaiue or

Page 5

03/13

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

Bruno Polisena,Nancy Polisena,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002523

Township Of Washington,

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: June 25, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Bruno Polisena,Nancy Polisena,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002523

Township Of Washington,

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: June 25, 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

Bruno Polisena,Nancy Polisena,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002523

Township Of Washington,

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: June 25, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

MAY 2:8 2025 

MICH aN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Smalt 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 

[EN 

Last VOTRE 

Name 

B22 UNO ag Nancy, 

Lise NA 

Malling Address (No., Street, P.O. Box or Rural 

Rou 

Clty 

dada 

11 

Mite ROAD 

ZIP 

Cod 

asHmeToN 

TwP 

| Mi] 

4g0dd 

RCS BL) 

431-7900 

E-mail Address {do not enter unless 5 want MTT to send all aed 

he via e-mail) 

pPolisenait & (oMas 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

Clty or Town 

State 

Z|P Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yas* 

No** 

appealing? 

“If yes, use a multiple parcel form for information regarding any contiguous parcels, 

**if no, you must fils separate appeals for each non-contiguous or nen-adjoining parcel or you wil be defaulted. 

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

[if multiple, PAA 

first property’s address] 

ial 

a1 Mile 

“Washing don Twp, MI déody

Page 2

© hares 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck 

all that appiy) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

X(Taxabie Value Only (calculation) 

[7 Disabled Veterans Exemption 

| Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

15 1mportan + 40 note that the paperwork 72024 Board Of Rew 

Decision™ (eflects that an depp) was farsa, when 

in fic it 

Wis not. As 

\ approached the BOR 

| was 

told anevror was made 

And Now WAS Lofrected 

(ECF neighborhood) whieh reduced oy 

Hxable valve to $435,000. Ths 

15 sdiltmuch higher than 

homes in our area Of Symhar age, size dnd acrege. 

_ 

EXA (hs home 15 id ht next o Diss 13655 21 mule cd, wad ingloN Tp 

(rome 15 Varger, Aeread 

is fe Yparcel 

24 -on -3¢ ~t00-0ll 

here 15 8120044. Bldg In add hon 

EX2 B03) 2b mile rd, washington pared 24-04-35 400-019 

Both homes are simi har in vhat the gate fanch style and 

Verne lose 

in age: There ate Many more Hut ale colonial shyle. 

Section 6: Jurisdictional issues 

Year(s) you are appealing: 

2088 

Did you protest the assessment at a Board of Review (BOR)? X Yes 

[ml] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[mu] July 

[I] December 

If No, check the applicable reason(s): 

[Wl] Not required to attend 

1 Assessment Change Notioe was not recaivad by Petitioner 

[mm] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use ine multiple parcel form for additional, contigtious parcels. 

Parcel Identification Number; 

— 

LY -o4 -2Ab-YS|- 01 

Classification of Property: 

Reai » Fopg 

(check one) 

Agricultural 

Commarelal 

Industrial 

a. 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

H3s, 000 

Current Taxable Value as established by the BOR: 

Hz2s. 000 

What do you ballave is the fair market vatue {also known as True Cash Value)? 

700, bp 

Multiply the True Cash Value by .6 and enter here. This Is your contention of Assessed Value. 

350, 000 

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

350,000 

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

Paroel dentification Number: 

AY -04 -Qb-HS 1-013 

Current Classification of Property as established by Board of Review: 

® 

Personal 

 (chack one) 

Agricultural 

Commercial 

Industrial 

Residgntial 

Timber-Gutover 

Developmental 

Utility 

(check one) 

What do you batlave is the property's classification? 

Real 

Personal 

{chack one) 

X 

[1 

Agricultural 

Commercial 

Industrial 

Residaptiai 

Timbar-Cutover 

pevepggrenta! 

Utllity 

(check one) 

\f improvad property, how Is the proparty currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

ves 

[] No 

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

[| Yes no 

If you answerad yes to efther or both of the above questions, you are hot 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 mora than one 

parcel, the parcel with the highest State Equalized Vaiue or

Page 5

03/13

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.