Carl Trubiano, Petitioner V Township Of Clinton, 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

Carl Trubiano,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002976

Township Of Clinton, 

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 1, 2026 

HEARING TIME:

9:00 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

412112628 

 

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002976

Page 2 of 4

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

Page 3

MT

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

Carl Trubiano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002976

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: November 24, 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

Carl Trubiano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF FILING

TAKE NOTICE that

Page 4

MT

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

Printed on

10/21/2025

Parcel Number:

16-11-04-203-006

Jurisdiction:

CHARTER TOWNSHIP OF CLINTO

County: Macomb

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

SCHROEDER NANCY LIFE ESTA TRUBIANO CARL W &

331,500

03/15/2024

WD

03-ARM'S LENGTH

29513/255

OTHER

100

SCHROEDER DAVID & NANCY H SCHROEDER NANCY LIFE ESTA

10

06/19/2023

QC

18-LIFE ESTATE

29184/2

DEED

RICHMOND PAUL D & NANCY

SCHROEDER DAVID & NANCY H

200,000

10/16/2015

WD

03-ARM'S LENGTH

23692/346

BUYER/SELLER

100.00

95,500

10/01/1986

OTH

33-TO BE DETERMINED

4057:0430

NOT VERIFIED

Property Address

20194 CALUMET

Owner's Name/Address

TRUBIANO CARL W &

TRUBIANO ELIZABETH A JTWRS

20194 CALUMET

CLINTON TOWNSHIP, MI 48038

Tax Description

50-11-04-203-006

D331 87S

RIVERGATE SUB NO. 3

LOT 331

Comments/Influences

Class: RESIDENTIAL-IMPRO Zoning: R-4

Building Permit(s)

Date

Number

Status

School: CHIPPEWA VALLEY SCHOOLS

FENCE

07/02/2025

P25Z0236

P.R.E. 100% 03/15/2024 

MECHANICAL

10/31/2024

P24M1529

MAP #: 011-731-331-00

MECHANICAL

05/24/2024

P24M0632

2026 Est TCV 394,902 TCV/TFA: 224.12 ELECTRICAL

05/24/2024

P24E0436

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

X Sidewalk

X Water

X Sewer

X Electric

X Gas

X Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

High

X

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

SC

06/20/2012

CANVASS 20

SB

06/12/2025

CANVASS 20

Land Value Estimates for Land Table 005.005-RIVERGATE

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 RIVERGATE 118.00 141.00 1.0000 1.0621 1320 100 165,429

Value exceeds maximum value for this land table. Maximum used. 100,000

118 Actual Front Feet, 0.38 Total Acres Total Est. Land Value = 100,000

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 8.40 210 77 1,358

 Total Estimated Land Improvements True Cash Value = 1,358

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

50,000

147,500

197,500

192,000C

2025

50,000

142,000

192,000

192,000M

192,000U

2024

52,000

132,000

184,000

131,210C

2023

43,700

117,000

160,700

124,962C

Page 2

Residential Building 1 of 1

Parcel Number:

16-11-04-203-006

Printed on

10/21/2025

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

0

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

X Many

Ave.

Few

 (13) Plumbing

Average Fixture(s)

2 3 Fixture Bath

1 2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

1 Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

Public Water

Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

RANCH

Yr Built

Remodeled

1986

0

Condition: Good

 Room List

Basement

1st Floor

2nd Floor

3 Bedrooms

 (1) Exterior

Wood/Shingle

Aluminum/Vinyl

X

Brick

X

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

X

Wood Sash

Metal Sash

Vinyl Sash

X

Double Hung

X

Horiz. Slide

Casement

X

Double Glass

X

Patio Doors

X

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Brick

 (3) Roof (cont.)

X Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: Hardwood

Other: Carpeted

Other: Hardwood

 (6) Ceilings

X Vaulted

 (7) Excavation

Basement: 1730 S.F.

Crawl: 0 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

X Concrete Floor

 (9) Basement Finish

1350 Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 

Unsupported Len: 

Cnts.Sup: 

 (15) Built-ins

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 (15) Fireplaces

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

1 Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Ga

 (16) Porches/Decks

Area Type

30 CCP (1 Story)

238 Treated Wood

 (17) Garage

Year Built: 

Car Capracity: 

Class: BC

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 528

% Good: 0

Storage Area: 0

No Conc. Floor: 0

Bsmnt Garage: 

Carport Area: 

Roof: 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls BC Blt 1986

 

(11) Heating System: Forced Heat & Cool

Ground Area = 1730 SF Floor Area = 1762 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=60/100/100/100/60

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Brick Basement 1,730 

1 Story Siding Overhang 32 

 Total: 398,186 238,911

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 7,303 4,382 

 2 Fixture Bath 1 4,893 2,936 

 Extra Sink

Page 3

Pa

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

2025 BOARD OF REVIEW DECISION

FROM

CHARTER TOWNSHIP OF CLINTON

JAMES H. ELROD, ASSESSOR

40700 ROMEO PLANK RD

CLINTON TWP, MI 48038

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

PROPERTY IDENTIFICATION (parcel code required, property address and

legal description optional):

16-11-04-203-006

20194 CALUMET

TRUBIANO CARL W &

TRUBIANO ELIZABETH A JTWRS

20194 CALUMET

CLINTON TOWNSHIP, MI 48038

THIS PROPERTY IS CLASSIFIED AS:

401 (RESIDENTIAL-IMPROVED)

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

to compute your assessment and taxable value.

16-11-04-203-006

The Board has completed their review of parcel number

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

Board of Review Comments:

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED

ORIGINAL ASSESSED VALUE

2025

192,000

ORIGINAL TAXABLE VALUE

2025

192,000

(if the amounts below are the same then no revisions have occurred)

2025

192,000

"BOARD OF REVIEW" ASSESSED VALUE

"BOARD OF REVIEW" TAXABLE VALUE

192,000

2025

2025 PRINCIPAL RESIDENCE EXEMPTION %

100

The above values are subject to State Equalization. The tentative factor is 1.0000.

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below:

-- If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property.

VALUE AND EXEMPTION APPEAL DEADLINES:

APPEAL TO:

JUNE 1, 2025

JULY 31, 2025

(517) 335-9760

www.michigan.gov/taxtrib

MICHIGAN TAX TRIBUNAL

Commercial Real

Residential

Industrial Real

Poverty Exemption

Commercial Personal

MTT appeals must be made pursuant to

Tribunal rules. Contact the MTT regarding

appeal rules.

Industrial Personal

Utility Personal

-- If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the

State Tax Commission P.O. Box 30471, Lansing, MI 48909 by June 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. 25-002976

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Clinton (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

James

M.I.

Last Name

Elrod

Firm Name (if any)

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

40700 Romeo Plank

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

586-723-8014

Fax Number

586-286-9390

E-mail Address

assessor@clintontownship.com

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

RESPONDENT MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED ACCORDING TO 

STATE STATUTES, PROCEDURES AND GUIDELINES. THESE VALUES WILL BE SUPPORTED THROUGH FUTURE EVIDENCE FILINGS.

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? 

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:

16-11-04-203-006

Classification of Property:

Real 

Residential

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

192,000

Current Taxable Value as established by the BOR:

192,000

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

384,000

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

192,000

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/ James Elrod

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

Carl Trubiano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received your amended petition. The amendment includes more than 

a typographical or transpositional error. See TTR 227. A motion is required to amend 

the petition given the scope of the amendments. The Tribunal will not take action on the 

amended petition unless a proper Motion to Amend the petition, with proof showing it 

was served on the opposing party if the opposing party has appeared in this case, and 

motion fee, if required, are filed within 14 days of the entry of this notice.

Entered: October 14, 2025

By: Tribunal Clerk

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

MTT Docket No. 25-002976

Page 2 of 3

Carl Trubiano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received your amended petition. The amendment includes more than 

a typographical or transpositional error. See TTR 227. A motion is required to amend 

the petition given the scope of the amendments. The Tribunal will not take action on the 

amended petition unless a proper Motion to Amend the petition, with proof showing it 

was served on the opposing party if the opposing party has appeared in this case, and 

motion fee, if required, are filed within 14 days of the entry of this notice.

Entered: October 14, 2025

By: Tribunal Clerk

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

Carl Trubiano, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received your amended petition. The amendment includes more than 

a typographical or transpositional error. See TTR 227. A motion is required to amend 

the petition given the scope of the amendments. The Tribunal will not take action on the 

amended petition unless a proper Motion to Amend the petition, with proof showing it 

was served on the opposing party if the opposing party has appeared in this case, and 

motion fee, if required, are filed within 14 days of the entry of this notice.

Entered: October 14, 2025

By: Tribunal Clerk

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

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

Carl

M.I.

Last Name/Company Name

Trubiano

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

20194 Calumet

City or Town

ClintonTwp

State

Michigan

ZIP Code

48038

Telephone Number

8107723052

Fax Number

E-mail Address

ctrubiano1@gmail.com

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

First Name

Marc

M.I.

Last Name

Reneau

Firm Name (if any)

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

51786 Adler Park Dr W

City or Town

Chesterfield

State

Michigan

ZIP Code

48051

Telephone Number

586-854-3674

Fax Number

E-mail Address 

marcreneau@gmail.com

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]

20194 Calumet Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clinton Twp

Michigan

48038

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County 

Macomb

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Based on the recent purchased price, supported by an independent appraisal obtain via my lender as well as a home inspection, the taxable value assigned for 2025 

appears excessive. Based on the state of the home (no updates for over ## years and the amount of deferred maintenance), the value assigned by the township is top 

dollar value and the home in this state would not warrant top dollar. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

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:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 16-11-04-203-006

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

192000

Current Taxable Value as established by the BOR:

192000

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

344000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

172000

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 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be

Page 4

STAT

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

Carl Trubiano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Carl Trubiano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Carl Trubiano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002976

Township Of Clinton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

2025 BOARD OF REVIEW DECISION 

CHARTER TOWNSHIP OF CLINTON 

JAMES H. ELROD, ASSESSOR 

40700 ROMEO PLANK RD 

CLINTON TWP, MI 48038 

| NAME AND ADDRESS OF OWNER OR PERSON NAMED 

ON ASSESSMENT ROLL. 

PROPERTY IDENTIFICATION (parcel code required, property address and 

legal description optional ): 

16-11-04-203-006 

TRUBIANO CARL W & 

TRUBIANO ELIZABETH A JTWRS 

20194 CALUMET 

20194 CALUMET 

CLINTON TOWNSHIP, MI 48038 

THIS PROPERTY IS CLASSIFIED AS: 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

~The Board has completed their review of parcel number 

16-11-04-203-006 

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

Board of Review Comments: 

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED 

[p02 ORIGINAL ASSESSED VALUE 

192,000 

| 

[2025 ORIGINAL TAXABLE VALUE 

192,000 

5) 

(if the amounts below are the same then no revisions have occurred) 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

192,000 

| 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

192,000 

| 

5 PRINCIPAL RESIDENCE EXEMPTION % 

100 

| 

The above values are subject to State Equalization. Tha tentative factor is 1.0000. 

“This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below: 

— If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may ba made to the 

~ Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property. 

VALUE AND EXEMPTION APPEAL DEADLINES: 

APPEAL TO: 

JUNE 1, 2026 

JULY 31, 2025 

MICHIGAN TAX TRIBUNAL 

Commercial Real 

Residential 

www. michigan.gov/taxtrib 

Industrial Real 

4 

Poverty Exemption 

(517) 335-9760 

y 

ersof 

Be. P 

+H 

MTT appeals must be made pursuant to 

Industrial Person. 

Tribunal rules. Contact the MTT regarding 

Utility Personal 

appeal rules. 

with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the 

nission P.O. Box 30471, Lansing, MI 48909 by June 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

MARLON I. BROWN, DPA 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

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

 

City or Town 

 

State 

ZIP Code 

Telephone Number 

 

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.I. 

Last Name 

 

Firm Name (if any) 

 

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

 

City or Town 

 

State 

ZIP Code 

Telephone Number 

 

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

 

 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

 

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

 

 

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 Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Carl

Trubiano

20194 Calumet Dr

Clinton Township

MI

48038

Marc

Reneau

Chesterfield

MI

48051

20194 Calumet Drive, Clinton Township, MI 48038

Clinton Township

Macomb

810-772-3052

ctrubiano1@gmail.com

51786 Adler Park Drive W

5868543674

marcreneau@gmail.com

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



I believe, based on recent purchase price, supporting appraisal, and home inspection 

that the taxable value assigned for 2025 is excessive. The home would not sell at the 

value indicated due to the high amount of deferred maintenance.

2024-2025





Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

 

 

Classification of Property: 

Real Personal (check one) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

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

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

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: 

Real Personal (check one) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

What do you believe is the property’s classification? 

Real Personal (check one) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

If improved property, how is the property 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

Page 5

STA

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 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

Carl

M.I.

Last Name/Company Name

Trubiano

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

20194 Calumet

City or Town

ClintonTwp

State

Michigan

ZIP Code

48038

Telephone Number

8107723052

Fax Number

E-mail Address

ctrubiano1@gmail.com

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

First Name

Marc

M.I.

Last Name

Reneau

Firm Name (if any)

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

51786 Adler Park Dr W

City or Town

Chesterfield

State

Michigan

ZIP Code

48051

Telephone Number

586-854-3674

Fax Number

E-mail Address 

marcreneau@gmail.com

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]

20194 Calumet Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clinton Twp

Michigan

48038

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County 

Macomb

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Based on the recent purchased price, supported by an independent appraisal obtain via my lender as well as a home inspection, the taxable value assigned for 2025 

appears excessive. Based on the state of the home (no updates for over ## years and the amount of deferred maintenance), the value assigned by the township is top 

dollar value and the home in this state would not warrant top dollar. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

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:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 16-11-04-203-006

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

192000

Current Taxable Value as established by the BOR:

192000

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

344000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

172000

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 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be

Page 4

STAT

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.