Charles H Roach, Petitioner V City Of Eastpointe, 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 

Charles H Roach, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002869 

 

City of Eastpointe, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The case file reflects that Petitioner was held in extended default on November 4, 2025, 

for failure to file a copy of the notice giving rise to the appeal. On December 2, 2025, 

the parties filed a Joint Stipulation for Entry of Consent Judgment. Accordingly, the 

Tribunal finds good cause to set aside the default entered against Petitioner. 

 

Further, the Tribunal has reviewed the Stipulation for Entry of Contest Judgment and 

finds that it comports with the mandates of State law.1 As a result, the Tribunal will 

enter the parties’ stipulation. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002869 

Page 2 of 2 

 

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, 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December

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 

Roach Charles H 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002869 

City of Eastpointe 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Macomb 

County. 

2. 

Parcel Number: 02-14-29-403-023 

(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 

173,700 

173,121 

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 

112,000 

56,000 

56,000 

5. 

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.) 

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): 

The Taxpayer and the City of Eastpoint agree that the reduction in the True Cash Value represents 

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. 25-002869 

Page 2 of 2 

both market condition adjustments, as well as a recalculation in the % complete of 

the new construction from 60% to 25%. In the future, changes to the % complete 

will be considered as both New and Additions to the Assessed and Taxable Values. 

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) 

Signature of Petitioner's Authorized 

Represenjative or, if none, Petitioner: 

’ 

” 

A aye 

yi 

Printed Name: ’ soils 

A 

Lge K 

Date: 

__ 2/1 

/ 25 

Signature of Respondent's authorized representative: 

en op 

Printed Name: 

_ Same T “PIakRA 

Jssz5 0 

Date: 

__|%- Jo] z5

Page 3

O 

In the Small Claims Division, include subsequent tax years, which are automatically added 

to the appeal after April 15! each year. 

Alternatively, subsequent tax years can be 

withdrawn by filling out the applicable section of the stipulation form. 

O 

In the Entire Tribunal, only include subsequent tax years if a Motion to Amend was timely 

filed OR the stipulation is filed on or before the applicable statutory deadline with the 

appropriate filing fee for a Motion to Amend (A Motion to Amend is NOT required for 

exemption appeals filed in the Entire Tribunal and subsequent tax years should be included 

in the stipulation or withdrawn). 

MAKE SURE... 

O Use the correct form and list only TV in the included value tables. TCV and AV cannot be 

included in a stipulation if they are not under appeal. 

STIPULATION FILING FEES 

SMALL CLAIMS DIVISION 

> 

Poverty and Disabled Veteran's Exemption Appeals 

No fee is required for a stipulation filed in the Small Claims Division if a poverty exemption 

or disabled veteran's exemption is the only issue being appealed. 

> 

Valuation, Exemption, and Principal Residence Exemption Appeals 

No fee is required for a stipulation filed in the Small Claims Division IF the property had a 

PRE of at least 50% at the time the petition was filed for all tax years at issue. 

> 

All Other Appeals, including Special Assessment, Nonproperty, and Qualified 

Agricultural Exemption Appeals 

The fee for all other stipulations filed in the Small

Page 4

MTU

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 

Charles H Roach, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002869 

 

City of Eastpointe, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The case file reflects that Petitioner was held in extended default on November 4, 2025, 

for failure to file a copy of the notice giving rise to the appeal. On December 2, 2025, 

the parties filed a Joint Stipulation for Entry of Consent Judgment. Accordingly, the 

Tribunal finds good cause to set aside the default entered against Petitioner. 

 

Further, the Tribunal has reviewed the Stipulation for Entry of Contest Judgment and 

finds that it comports with the mandates of State law.1 As a result, the Tribunal will 

enter the parties’ stipulation. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002869 

Page 2 of 2 

 

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, 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December

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 

Roach Charles H 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002869 

City of Eastpointe 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Macomb 

County. 

2. 

Parcel Number: 02-14-29-403-023 

(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 

173,700 

173,121 

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 

112,000 

56,000 

56,000 

5. 

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.) 

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): 

The Taxpayer and the City of Eastpoint agree that the reduction in the True Cash Value represents 

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. 25-002869 

Page 2 of 2 

both market condition adjustments, as well as a recalculation in the % complete of 

the new construction from 60% to 25%. In the future, changes to the % complete 

will be considered as both New and Additions to the Assessed and Taxable Values. 

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) 

Signature of Petitioner's Authorized 

Represenjative or, if none, Petitioner: 

’ 

” 

A aye 

yi 

Printed Name: ’ soils 

A 

Lge K 

Date: 

__ 2/1 

/ 25 

Signature of Respondent's authorized representative: 

en op 

Printed Name: 

_ Same T “PIakRA 

Jssz5 0 

Date: 

__|%- Jo] z5

Page 3

O 

In the Small Claims Division, include subsequent tax years, which are automatically added 

to the appeal after April 15! each year. 

Alternatively, subsequent tax years can be 

withdrawn by filling out the applicable section of the stipulation form. 

O 

In the Entire Tribunal, only include subsequent tax years if a Motion to Amend was timely 

filed OR the stipulation is filed on or before the applicable statutory deadline with the 

appropriate filing fee for a Motion to Amend (A Motion to Amend is NOT required for 

exemption appeals filed in the Entire Tribunal and subsequent tax years should be included 

in the stipulation or withdrawn). 

MAKE SURE... 

O Use the correct form and list only TV in the included value tables. TCV and AV cannot be 

included in a stipulation if they are not under appeal. 

STIPULATION FILING FEES 

SMALL CLAIMS DIVISION 

> 

Poverty and Disabled Veteran's Exemption Appeals 

No fee is required for a stipulation filed in the Small Claims Division if a poverty exemption 

or disabled veteran's exemption is the only issue being appealed. 

> 

Valuation, Exemption, and Principal Residence Exemption Appeals 

No fee is required for a stipulation filed in the Small Claims Division IF the property had a 

PRE of at least 50% at the time the petition was filed for all tax years at issue. 

> 

All Other Appeals, including Special Assessment, Nonproperty, and Qualified 

Agricultural Exemption Appeals 

The fee for all other stipulations filed in the Small

Page 4

MTU

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 

Charles H Roach, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002869 

 

City of Eastpointe, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On September 16, 2025, Petitioner filed Notice of Assessments for the 2024 and 2025 

tax years in response to the Tribunal’s September 9, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because Petitioner failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (MBOR) results.1 Although Petitioner timely 

responded to the Order of Default, their attempt to cure is incomplete because 

Petitioner filed a copy of the Notice of Assessments for the 2024 and 2025 tax years. 

Tribunal rules require Petitioner to file a copy of the action taken by the MBOR with the 

filing of the petition, as attending the MBOR is a prerequisite in invoking the Tribunal’s 

jurisdiction.2 As such, the Notice of Assessments provided by Petitioner are not 

sufficient in setting aside the default.3 Though the Tribunal finds an extension of time to 

cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify dismissal of the case for failure to timely comply with this order.4 

 

Further, the Tribunal finds that Petitioner is appealing assessments for the 2024 and 

2025 tax years; however, the Tribunal has no authority over the 2024 assessment under 

MCL 205.735a, as the petition was not timely filed by July 31, 2024. Additionally, the 

Tribunal also has no authority over the 2024 assessment, as the facts alleged do not 

establish that the assessment was the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”). Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore, 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 TTR 279(3) and MCL 205.735(a). 

3 A list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-002869 

Page 2 of 2 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the MBOR results, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.5 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2025 TAX YEAR only. 

 

 

 

 

Entered: November 4, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

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 

Charles H Roach, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002869 

 

City of Eastpointe, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On September 16, 2025, Petitioner filed Notice of Assessments for the 2024 and 2025 

tax years in response to the Tribunal’s September 9, 2025 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because Petitioner failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (MBOR) results.1 Although Petitioner timely 

responded to the Order of Default, their attempt to cure is incomplete because 

Petitioner filed a copy of the Notice of Assessments for the 2024 and 2025 tax years. 

Tribunal rules require Petitioner to file a copy of the action taken by the MBOR with the 

filing of the petition, as attending the MBOR is a prerequisite in invoking the Tribunal’s 

jurisdiction.2 As such, the Notice of Assessments provided by Petitioner are not 

sufficient in setting aside the default.3 Though the Tribunal finds an extension of time to 

cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify dismissal of the case for failure to timely comply with this order.4 

 

Further, the Tribunal finds that Petitioner is appealing assessments for the 2024 and 

2025 tax years; however, the Tribunal has no authority over the 2024 assessment under 

MCL 205.735a, as the petition was not timely filed by July 31, 2024. Additionally, the 

Tribunal also has no authority over the 2024 assessment, as the facts alleged do not 

establish that the assessment was the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”). Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore, 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 TTR 279(3) and MCL 205.735(a). 

3 A list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

Page 2

MTT Docket No. 25-002869 

Page 2 of 2 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the MBOR results, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.5 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.6 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2025 TAX YEAR only. 

 

 

 

 

Entered: November 4, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

5 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

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

Charles H Roach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002869

City Of Eastpointe,

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. 25-002869

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

Page 3

STATE OF

Page 4

M

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. 25-002869

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Eastpointe (MACOMB)

First Name

Jaime

M.I.

Last Name/Company Name/Unit of Government

Barra

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

23200 Gratiot Ave

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

586-445-3661

Fax Number

E-mail Address

jbarra@eastpointecity.org

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

First Name

Jaime

M.I.

T

Last Name

Barra

Firm Name (if any)

City Assessor

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

23200 Gratiot Ave

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

586-445-3661

Fax Number

E-mail Address

jbarra@eastpointecity.org

Section 3: Subject Property Information

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

No

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 affirms that the 2025 True Cash Value and State Equalized Value reflect the market value of said property. Supporting documents will be provided prior

to the hearing

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? 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? 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:

02-14-29-403-023

Classification of Property:

Real 

Residential

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

173,700

Current Taxable Value as established by the BOR:

173,121

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

347,400

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

173,700

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

Electronic Signature *Typing your name below will serve as your

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

Subject: Property Tax Appeal for 2025 Assessment – Charles Roach, Petitioner 

To Whom It May Concern, 

I, Charles Roach, Petitioner, respectfully submit this appeal regarding the 2025 property tax 

assessment. I acknowledge that I did not submit the required notice in time to formally contest the 

2024 and 2025 assessments. However, I am now providing both assessments along with supporting 

documentation and reasoning to request a reduction in the 2025 tax obligation. 

The increase reflected in the 2025 assessment is not practical or sustainable given the current 

market conditions in Eastpointe. The area does not support the inflated valuation implied by this 

assessment, and such a tax burden would make it financially unfeasible for residents or 

prospective buyers to aƯord both a mortgage and monthly property taxes. This level of taxation 

discourages investment and undermines the community’s eƯorts toward revitalization and 

aƯordability. 

Eastpointe is a working-class community undergoing gradual development, and while 

improvements are underway, the valuation must reflect realistic market demand and income 

levels. No reasonable buyer would choose to absorb this level of financial strain in this location, 

and the assessment fails to account for comparable properties and economic conditions. 

I respectfully request a reassessment and reduction in the 2025 property tax based on the enclosed 

documentation and the economic realities of the area. This appeal is submitted in good faith and 

with the intention of ensuring fair and equitable taxation for all stakeholders. 

Sincerely, 

Charles Roach 

Petitioner

Page 2

Hichigan Deparimnt of Treasury 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF EASTPOINTE 

PARCEL IDENTIFICATION 

ASSESSING DEPARTMENT 

PARCEL NUMBER: 

02-14-29-403-023 

23200 GRATIOT 

EASTPOINTE MI 48021 

PROPERTY ADDRESS: 

23708 LEXINGTON 

EASTPOINTE, MI 48021 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

HARVARD HOMES GROUP, INC. 

71 

EORGETOWNE 

9% Exempt As "Homeowners Principal Residence": 

.00% 

63719 GEORGETO 

% Exempt As "Qualified Agricultural Property": 

.00% 

WASHINGTON MI 48095 

9% Exempt As "MBT Industrial Personal": 

.00% 

9% Exempt As "MBT Commercial Personal": 

.00% 

Exempt 

As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

a Yes 

x 

No 

LEGAL DESCRIPTION: 

TEPPERT'S GOLDEN GATE SUB'N NO 

1 LOT 470 EXC N 10 FT. INCL 1/2 VAC ALLEY ADJ REAR 

LIBER 10; PAGE 46 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

Residential 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

4,095 

173,121 

169,026 

2. ASSESSED VALUE: 

4,300 

173,700 

169,400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

4,300 

173,700 

169,400 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason(s): 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

DAVID GRIFFIN 

(586) 445-3661 

MGRIFFIN@EASTPOINTECITY.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET AT CITY HALL: 23200 GRATIOT, EASTPOINTE, MI 48021 AT THE FOLLOWING DATES AND 

TIMES: 

MARCH 10, 

2025 

9:00 AM TO NOON AND 1:00 PM TO 4:00 PM 

MARCH 12, 

2025 

2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM 

CALL 586-445-3661 EXT 7 TO SCHEDULE AN IN-PERSON MEETING WITH THE BOARD OF REVIEW. RESIDENTS AND NON- 

RESIDENTS MAY APPEAL BY LETTER AND EMAIL. LETTERS AND EMAILS MUST BE RECEIVED BY 6:00PM WEDNESDAY, 

MARCH 12, 2025. ALL EMAIL PROTESTS MUST BE SENT TO MGRIFFIN@EASTPOINTECITY.ORG. PERSONS WITH 

DISABILITIES REQUIRING SPECIAL ACCOMMODATIONS SHOULD CONTACT THE ASSESSING OFFICE 5 DAYS IN ADVANCE

Page 3

Hi

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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

Charles H Roach,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002869

City Of Eastpointe,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 9, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-002869

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

Charles H Roach,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002869

City Of Eastpointe,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 9, 2025

Patricia L. Halm, Tribunal Chair

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

Page 4

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Charles

M.I.

H

Last Name/Company Name

Roach

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

63719 Georgetowne W

City or Town

Washington

State

Michigan

ZIP Code

48095

Telephone Number

3137909125

Fax Number

5869353641

E-mail Address

harvardhomesgrp@comcast.net

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

First Name

Charles

M.I.

H

Last Name

Roach

Firm Name (if any)

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

63719 Georgetowne W

City or Town

Washington

State

Michigan

ZIP Code

48095

Telephone Number

313-790-9125

Fax Number

586-935-3641

E-mail Address 

harvardhomesgrp@comcast.net

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? No

 *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]

23708 Lexington Avenue, Eastpointe, MI, 48021

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48021

Taxing Authority (City or Township)

City Of Eastpointe (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

I am appealing the taxable value assigned to this newly constructed property because it

does not reflect the economic realities of the Eastpointe housing market. The current

assessment results in a monthly tax burden of approximately $1,100, which is

disproportionately high for this area and significantly exceeds what prospective buyers

are willing or able to pay. Eastpointe currently has one of the highest millage rates in

Macomb County, and this level of taxation undermines efforts to promote affordable

housing and attract new residents.

As a builder and developer committed to revitalizing the community, I was not made

aware of the full tax implications on new construction prior to development. The inflated

taxable value creates a financial barrier that discourages homeownership and threatens

the viability of future residential investment in Eastpointe. If this trend continues, the city

risks losing both new development opportunities and the residents who would otherwise

contribute positively to the community.

I respectfully request a reassessment that aligns with comparable sales and the actual

market conditions in Eastpointe, so that this property—and others like it—can remain

accessible and sustainable for working families.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024-2025

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: 02-14-29-403-023

Classification of Property:

Personal

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

173700

Current Taxable Value as established by the BOR:

173700

What do you believe is the

Page 4

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

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

Charles H Roach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002869

City Of Eastpointe,

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 9, 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

Charles H Roach,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002869

City Of Eastpointe,

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 9, 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

Charles & Lakeshia Roach 

63719 Georgetowne W 

Washington, MI 48095 

 

Dear Eastpointe Assessor’s OƯice, 

 

I am submitting a formal appeal regarding the property tax assessment for my newly constructed 

home at 23708 Lexington Ave, Eastpointe, MI 48021. 

The current annual tax bill for this property is **$14,000**, which is significantly higher than 

comparable homes in Eastpointe and even more so when compared to my primary residence at 

**63719 Georgetowne W, Washington Township, MI**. That home is **3,800 square feet**, located 

in a more desirable area, and yet its annual property taxes are **approximately $9,800** — nearly 

**30% lower**, despite being **almost twice the size**. 

This disparity raises serious concerns about the accuracy of the assessment and the sustainability 

of future development. I am currently building on **ten lots within Eastpointe**, with the goal of 

creating aƯordable, high-quality housing that benefits the community. If taxation remains this 

excessive, these homes will not be financially viable, and the opportunity to contribute positively to 

Eastpointe’s growth will be lost. 

 

Attached is a comprehensive appeal packet that includes: 

- Copies of both property tax bills 

- Millage rate comparisons between Eastpointe and Washington Township 

- Recent comparable sales in Eastpointe _(Exhibit A)_ 

- Millage rate breakdown _(Exhibit B)_ 

I respectfully request a reassessment of the taxable value of 23708 Lexington Ave. Please let me 

know if additional documentation is needed or if a meeting can be arranged to discuss this further. 

Thank you for your time and consideration. 

Warm regards, 

**Keshia Roach** 

궭

궮 313-790-9125 

귗

귘

귙

귚

귛

귝

규 lakeshiaroach@hotmail.com 

궭

궮 313-790-9125

Page 2

�

� Exhibit A – Property Tax Comparison 

This exhibit compares the property tax assessments of two homes owned by Chuck & Keshia 

Roach. The subject property in Eastpointe is significantly smaller and located in a less desirable 

area, yet carries a disproportionately high tax burden compared to her primary residence in 

Washington Township. 

Property 

Address 

Square 

Footage 

Year 

Built 

Assessed 

Value (2024) 

Annual Tax 

(2024) 

Notes 

23708 Lexington 

Ave

2,000 sq ft 2024 

$8,600 

$14,000 

(reported)

New construction; high 

millage rate in Eastpointe

63719 

Georgetowne W 3,500 sq ft 2013 

$330,700 

$7,818 

Larger home in 

Washington Twp; lower 

millage rate

굓

굔

굕

굖 Despite being nearly twice the size and in a more desirable location, the Washington 

Township home is taxed at nearly half the rate of the Eastpointe property. 

 

You can label this as Exhibit A in your packet and refer to it in your email like: 

“Please see Exhibit A for a direct comparison of property tax assessments between my 

Eastpointe and Washington Township homes.” 

Would you like help assembling Exhibits A, B, and C into a final printable layout or digital 

PDF? I can guide you through that next. 

paste directly into your email. It’s formatted for clarity and impact: 

 

굇

굃

굈

굉

굊 Exhibit B – Millage Rate Comparison (2025) 

This chart compares the homestead and non-homestead millage rates between Eastpointe and 

Washington Township, both located in Macomb County. The disparity highlights the excessive 

tax burden placed on the Eastpointe property. 

Location 

School District Homestead Rate Non-Homestead Rate

Eastpointe, MI

Eastpointe Schools 64.8785 mills

82.0094 mills

Washington Twp, MI Romeo Schools

27.5321 mills

45.5321 mills

Page 3

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誖 The Eastpointe property is taxed at more than 2.3× the rate of the Washington Township 

home, despite being smaller and located in a less desirable area. 

 

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誗

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誖 Comparable Property Sales – Eastpointe, MI 

These recently sold or listed properties in Eastpointe demonstrate significantly lower market 

values compared to the assessed value of the property at 23708 Lexington Ave, despite being 

similar in size or condition. This evidence supports the claim that the current tax assessment is 

not reflective of fair market value. 

Address 

Square 

Footage 

Sale Price 

Sale Date 

Notes 

23162 Normandy Ave 1,113 sq ft 

$125,000 

June 30, 

2025

Older home, standard 

condition

23830 Shakespeare 

Ave

966 sq ft 

$162,000 

June 27, 

2025

Good condition 

21783 Gascony Ave 

1,114 sq ft

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

Charles

M.I.

H

Last Name/Company Name

Roach

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

63719 Georgetowne W

City or Town

Washington

State

Michigan

ZIP Code

48095

Telephone Number

3137909125

Fax Number

5869353641

E-mail Address

harvardhomesgrp@comcast.net

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

First Name

Charles

M.I.

H

Last Name

Roach

Firm Name (if any)

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

63719 Georgetowne W

City or Town

Washington

State

Michigan

ZIP Code

48095

Telephone Number

313-790-9125

Fax Number

586-935-3641

E-mail Address 

harvardhomesgrp@comcast.net

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? No

 *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]

23708 Lexington Avenue, Eastpointe, MI, 48021

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48021

Taxing Authority (City or Township)

City Of Eastpointe (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

I am appealing the taxable value assigned to this newly constructed property because it

does not reflect the economic realities of the Eastpointe housing market. The current

assessment results in a monthly tax burden of approximately $1,100, which is

disproportionately high for this area and significantly exceeds what prospective buyers

are willing or able to pay. Eastpointe currently has one of the highest millage rates in

Macomb County, and this level of taxation undermines efforts to promote affordable

housing and attract new residents.

As a builder and developer committed to revitalizing the community, I was not made

aware of the full tax implications on new construction prior to development. The inflated

taxable value creates a financial barrier that discourages homeownership and threatens

the viability of future residential investment in Eastpointe. If this trend continues, the city

risks losing both new development opportunities and the residents who would otherwise

contribute positively to the community.

I respectfully request a reassessment that aligns with comparable sales and the actual

market conditions in Eastpointe, so that this property—and others like it—can remain

accessible and sustainable for working families.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024-2025

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: 02-14-29-403-023

Classification of Property:

Personal

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

173700

Current Taxable Value as established by the BOR:

173700

What do you believe is the

Page 4

STA

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