Record Finder / 26-000575-TT
Michigan
Cole Eric Frageman Petitioner V Township Of Delhi Charter Respondent
- Petitioner
- Cole Eric Frageman
- Respondent
- Township Of Delhi Charter
Case overview
- Docket number
- 26-000575-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Ingham
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Notice of Filing | Not recorded | Not recorded | 09/29/2026 | Not recorded | Download |
| 10 | Documentation | PET | Not recorded | 08/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | Evidence was received. | PET | Not recorded | 08/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Answer was filed | RESP | Not recorded | 07/24/2026 | Not recorded | Download |
| 7 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 07/24/2026 | Not recorded | Download |
| 6 | Appearance | RESP | Not recorded | 07/24/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Petition has been verified | Not recorded | 1 | 06/30/2026 | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 06/30/2026 | Not recorded | Download |
| 3 | Evidence was received. | PET | Not recorded | 04/20/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 04/10/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/10/2026 | $250.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-29_08-35-31.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cole Eric Frageman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000575 Township Of Delhi Charter, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000575 Page 2 of 2 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: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cole Eric Frageman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000575 Township Of Delhi Charter, 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
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M
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Respondent_Answer_Cole_Frageman_v_Delhi_26-000575 (1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL – SMALL CLAIMS COLE ERIC FRAGEMAN, MOAHR Docket No.: 26-000575 Petitioner, v Tax Parcel No.: 33-25-05-15-479-009 CHARTER TOWNSHIP OF DELHI, Respondent. COLE ERIC FRAGEMAN DAVID M. REVORE (P68929) Petitioner MCGINTY, HITCH, PERSON, 9014 Island View Drive ANDERSON & REVORE, P.C. Laingsburg, MI 48848 Attorney for Respondent (219) 861-8087 3410 Bell Chase Way, Suite 600 c.frageman@gmail.com Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com PETITIONER’S ANSWER TO RESPONDENT’S AFFIRMATIVE DEFENSES NOW COMES Petitioner, Cole Frageman, an answer to the Affirmative Defenses provided by Respondent. 1. On April 20th, 2026 Petitioner provided a Restricted Real Estate Appraisal Report completed by Vantage Appraisal Services LLC and approved by Credit Union One bank to Docket No. 26-000575.On July 24th, 2026 Respondent claims in their Affirmative Defenses #1, #2, #3, and #4 that Petitioner provided no evidence or factual basis for relief, assessment, property value, or to claim different taxable value on the property in question. 2. The Exhibit A Property Record Card and Valuation Report for Parcel ID No. 33-25-05-15-479-009 provided by the Respondent does not have accurate property information on the valuation. The income and expense estimates used by the Respondent in Valuation Report are not correctly represented. The Appraisal Report provided by the Petitioner has the accurate information on the property. 3. Based on the capitalization rate used by the Respondent in their analysis and combined with the actual numbers provided by Petitioner the income capitalization value of the property would be $622,328. 4. Petitioner has more data on income and expenses to back up the Appraisal Report. 5. Petitioner requests for pretrial hearing under Michigan Court Rule (MCR) 2.401(A). WHEREFORE, Petitioner respectfully requests that the Tribunal approve all relief requested by Petitioner and affirm the 2026 assessed and taxable values as determined by Petitioner. Thank you for your time on this. Dated: August 8th 2026 Respectfully submitted, by: _______________________________ Cole Frageman Petitioner
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000575 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Request for Video Hearing Attachment File Name: Respondent_Answer_Cole_Frageman_v_Delhi_26-000575 (1) Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent_Answer_Cole_Frageman_v_Delhi_26-000575 (1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL – SMALL CLAIMS COLE ERIC FRAGEMAN, MOAHR Docket No.: 26-000575 Petitioner, v Tax Parcel No.: 33-25-05-15-479-009 CHARTER TOWNSHIP OF DELHI, Respondent. COLE ERIC FRAGEMAN DAVID M. REVORE (P68929) Petitioner MCGINTY, HITCH, PERSON, 9014 Island View Drive ANDERSON & REVORE, P.C. Laingsburg, MI 48848 Attorney for Respondent (219) 861-8087 3410 Bell Chase Way, Suite 600 c.frageman@gmail.com Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com PETITIONER’S ANSWER TO RESPONDENT’S AFFIRMATIVE DEFENSES NOW COMES Petitioner, Cole Frageman, an answer to the Affirmative Defenses provided by Respondent. 1. On April 20th, 2026 Petitioner provided a Restricted Real Estate Appraisal Report completed by Vantage Appraisal Services LLC and approved by Credit Union One bank to Docket No. 26-000575.On July 24th, 2026 Respondent claims in their Affirmative Defenses #1, #2, #3, and #4 that Petitioner provided no evidence or factual basis for relief, assessment, property value, or to claim different taxable value on the property in question. 2. The Exhibit A Property Record Card and Valuation Report for Parcel ID No. 33-25-05-15-479-009 provided by the Respondent does not have accurate property information on the valuation. The income and expense estimates used by the Respondent in Valuation Report are not correctly represented. The Appraisal Report provided by the Petitioner has the accurate information on the property. 3. Based on the capitalization rate used by the Respondent in their analysis and combined with the actual numbers provided by Petitioner the income capitalization value of the property would be $622,328. 4. Petitioner has more data on income and expenses to back up the Appraisal Report. 5. Petitioner requests for pretrial hearing under Michigan Court Rule (MCR) 2.401(A). WHEREFORE, Petitioner respectfully requests that the Tribunal approve all relief requested by Petitioner and affirm the 2026 assessed and taxable values as determined by Petitioner. Thank you for your time on this. Dated: August 8th 2026 Respectfully submitted, by: _______________________________ Cole Frageman Petitioner
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000575 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: Respondent_Answer_Cole_Frageman_v_Delhi_26-000575 (1) Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Respondent Answer Cole Frageman v Delhi 26-000575.pdfRead complete document text →
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STATE OF MICIDGAN GRETCHEN \NI-liTMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON 1.. BROWN, DPA DIRECTOR s t' ec1on 1 R espon Unit of Government Township of Delhi PROPERTY TAX APPEAL ANSWER FORM VALUATION I UNCAPPING MTT DOCKET NO. _26_-o_o_o5_7_5 _____ _ d t' C ta t I fi t' en s on c norma 1on Mailing Address (No .. , Street, P .. O .. Box or Rural Route): 207 4 Aurelius Road City or Town: ~ ~~te: II;sc4~e: Holt Telephone Number: 517 _694_1502 Email Address (do not enter unless you want MTT to send all correspondence via email): s t' 2 R d t' Att /A th dR t t' ' c ta tl fi f n ec 1on . espon en s orneyj u onze e_p_Iesen a 1ve s on c norma 10 . First Name: 1 ~..1 . : I LastName: David Revere Firm Name (If any): , , McGmty H1tch Person Anderson & Revore PC Mailing Address (No .. , Street, P.O. Box or Rural Route): 3410 Belle Chase Way, Suite 600 City or Town: ~ ~~te: j:;g~;e: Lansing Telephone Number: 517 _999_5260 Email Address (do not enter unless you want MTT to send all correspondence via email): davidrevore@mcgintylaw.com Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? 0 Yes 0 No Ill Not Applicable If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at Issue? 0 Yes Ill No
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Section 4: Explain Your Answer to this Appeal Please see Answer and Affirmative Defenses attached. 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)? !;ll Yes 0No If yes, check which BOR Petitioner attended: [JI March 0 July 0 December If the July or December BOR revised the assessment(s) at issue, did It have authority? U Yes UNo N/ A If yes, cite the Board's authority. Was the assessment at Issue established as the result of a clerical error or mutual mistake offset? 0 Yes Ill No If yes, explain Is Petitioner appealing from a State TaM Commission Order? 0 Yes Ill No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the TaMable Value uncapped? NIA Section 6· Valuation Information *Use the multiple parcel rorm for additional contiguous parcels . Parcel Number: 33-25-05-15-4 79-009 Classification of Property: Real Gil Personal D (check one) MARLON I. BROWN, DPA DIRECTOR Agricultural D Commerclal121 Industrial D Residential D Timber-Cutover D Developmental D Utility D (check one) Assessed Value (also known as State Equalized Value) established I Taxable Value established by the Board of Review: by the Board of Review: 376,166 What do you believe is the fair market value (also known as true cash value)? 847,329 What do you believe is the assessed value? (multiply true cash I What do you believe Is the taxable value? (cannot exceed value by .5) 423,700 assessed value) 376,166 orized Representative's Signature: David M. Revore ( P68929)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL - SMALL CLAIMS ----------------------------~/ COLE ERIC FRAGEMAN, Petitioner, v CHARTER TOWNSHIP OF DELHI, Respondent. ------------------------------~/ COLE ERIC FRAGEMAN Petitioner 9014 Island View Drive Laingsburg, MI 48848 (219) 861-8087 c.frageman@gmail.com ------------------------------~/ ANSWER MOAHR Docket No.: 26-000575 Tax Parcel No.: 33-25-05-15-479-009 DAVID M. REVORE (P68929) MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C. Attorney for Respondent 3410 Bell Chase Way, Suite 600 Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com NOW COMES Respondent, CHARTER TOWNSHIP OF DELHI, by and through its attorneys, MCGINTY, HITCH, PERSON, ANDERSON & REV ORE, P .C., David M. Revore, and states that it may rely on one or all of the following Affirmative
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AFFIRMATI
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Respondent COS Fragement v Delhi 26-000575.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL- SMALL CLAIMS / COLE ERIC FRAGEMAN, MOAHR Docket No.: 26-000575-TT Petitioner, Tax Parcel No.: 33-25-05-15-479-009 v CHARTER TOWNSHIP OF DELHI, Respondent. / COLE ERIC FRAGEMAN DAVID M. REVORE (P68929) Petitioner MCGINTY, HITCH, PERSON, 9014 Island View Drive ANDERSON & REVORE, P.C. Laingsburg, MI 48848 Attorney for Respondent (219) 861-8087 3410 Bell Chase Way, Suite 600 c.frageman@gmail.com Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com / CERTIFICATE OF SERVICE The undersigned certifies that she served a copy of Respondent Charter Township of Delhi’s Response to Petitioner’s Small Claims Property Tax Petition and this Certificate of Service, upon: 9014 Island View Drive, Laingsburg, MI 48848 by placing said documents in a sealed envelope, addressed as above and with first class postage thereon fully affixed, and by depositing said envelope in a United States mail receptacle and via email at c.frageman@gmail.com on the 24™ day of July, 2026, e-filed with the Tribunal on this date. HiT ln ANN PA Melanie S. Murphy
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Respondent Appearance 26-000575.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL - SMALL CLAIMS COLE ERIC FRAGEMAN, Petitioner, v CHARTER TOWNSHIP OF DELHI, Respondent. COLE ERIC FRAGEMAN Petitioner 9014 Island View Drive Laingsburg, MI 48848 (219) 861-8087 c.frageman@gmail.com MOAHR Docket No.: 26-000575 Tax Parcel No.: 33-25-05-15-479-009 DAVID M. REVORE (P68929) MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C. Attorney for Respondent 3410 Bell Chase Way, Suite 600 Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com ATTORNEY APPEARANCE NOW COMES McGinty, Hitch, Person, Anderson & Revore, P.C., and David M. Revore, enters its Appearance on behalf of Respondent Delhi Charter Township in the captioned matter. Dated: July 24, 2026 Respectfully submitted, or (hl David M/ Revore (P68929) Attorney for Respondent
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McGinty, HiTcH, PERSON, ANDERSON & REVORE, P.C. ATTORNEYS AT LAW 3410 BELLE CHASE WAY, SUITE 600 LANSING, MICHIGAN 48911 TELEPHONE (517) 351-0280 FAX (517) 351-3583 www.mcgintylaw.com David M. Revore, Esq. July 24, 2026 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Cole Eric Frageman v Delhi Charter Township Small Claims File No. 26-000575TT Tax Parcel ID#: 33-25-05-15-479-009 Dear Clerk: Enclosed for filing in the captioned matter please find Respondent Delhi Township’s Appearance, Answer to Petition with Affirmative Defenses, the Township’s initial disclosures, consisting of the property record card and valuation statement, along with the Certificate of Service of the same that has been e-filed with the Tribunal on this date. Very truly yours, McGinty, Hitch, Person, Anderson & Revore, P.C. David M. Revore DMR/msm Enclosures c: Elizabeth A. Tobias, Delhi Township Assessor Cole Eric Frageman, Petitioner
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000575 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Other Files Document Type: Appearance Attachment File Name: Respondent Appearance 26-000575 Document Type: Proof of Service: Misc Documents Attachment File Name: Respondent COS Fragement v Delhi 26-000575 Document Type: Attachments to Answer Attachment File Name: Respondent Answer Cole Frageman v Delhi 26-000575 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.0fea9d6d-4571-4ecb-853f-024b6322b41a.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Cole M.I. Eric Last Name/Company Name Frageman Mailing Address (No., Street, P.O. Box or Rural Route) 9014 Island View Dr City or Town Laingsburg State Michigan ZIP Code 48848 Telephone Number 219-861-8087 Fax Number E-mail Address c.frageman@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2101 N Aurelius Rd.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Holt Michigan 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) County Ingham 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 Commercial Real Estate values post Covid 19 for office space have retreated due to rising interest rates and risk associated with office buildings. Banks have higher standards for lending to these types of investments. Bank appraisal came back As Is value for the building as $730,000. I purchased building for $715,000. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 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: 33-25-05-15-479-009 Classification of Property: Real Commercial
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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: 399000 Current Taxable Value as established by the BOR: 376166 What do you believe is the fair market value (also known as True Cash Value)? 715000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 357500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 357500 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? No 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
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SC_Notice_of_Docket_Number.2026-06-30_08-50-38.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cole Eric Frageman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000575 Township Of Delhi Charter, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: June 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Cole Eric Frageman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000575 Township Of Delhi Charter, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: June 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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2101Aurelius-DelhiTwp.pdfRead complete document text →
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1 Vantage Appraisal Services LLC Sharon Bollinger Certified General Real Estate Appraiser sbollinger@charter.net (810) 938-5161 Restricted Real Estate Appraisal Report 2101 Aurelius Road Holt, Delhi Township, Michigan 48842 Front View of Subject Property Client: Credit Union One 400 E Nine Mile Road Ferndale, MI 48220 Report Date January 15, 2026 Effective Date January 9, 2026 Reviewed by on 1/16/2026
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2 Vantage Appraisal Services LLC Sharon Bollinger Certified General Real Estate Appraiser January 15, 2026 Ms. Lisa Lobb Credit Union One 400 E Nine Mile Road Ferndale, MI 48220 Re: Real Estate Appraisal Report 2101 Aurelius Road Holt, Delhi Township, Michigan 48842 Dear Ms. Lobb: In response to your request, I am submitting a real estate appraisal report for the above-mentioned property. The subject of this restricted appraisal assignment is an office property containing ±12,360 sq. ft. GBA located in Holt, Delhi Township, Michigan. We are appraising the leased fee interest. The purpose of this appraisal is to estimate the market value as defined in this report in accordance with the enclosed Certification, Assumptions and Limiting Conditions. The intended use of this appraisal report is to assist the client in evaluating the subject property’s market value. This letter is accompanied by a real estate appraisal report in summary format. It has been prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP) and the Financial Institution Reform & Recovery Enforcement Act (FIRREA). This report is for the exclusive benefit of Credit Union One and may not be used or relied upon by any other party, in part or in whole. The subject was inspected on January 9, 2026. This appraiser inspected the property, then performed necessary research and analysis to complete the attached appraisal report. Based on the facts and findings contained within this appraisal report, it is my opinion that the market value of the subject property as of January 9, 2026 is: $730,000 Seven Hundred Thirty Thousand Dollars As Is Leased Fee 1/9/2026 Please review the entire appraisal report as support to this value conclusion. Sincerely, Sharon Bollinger Certified General Real Estate Appraiser Permanent ID # 1205073587
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3 Vantage Appraisal Services LLC Sharon Bollinger Certified General Real Estate Appraiser Table of Contents Section Topic Page Introduction Letter of Transmittal 2 Certification 4 Summary of Important Facts & Conclusions 5 Scope Intended Use and User 7 Property Rights Appraised 7 Definition of Market Value 7 Scope of Work 7 Property Information Legal Description 8 Property History & Ownership 8 Occupancy 9 Furniture, Fixtures & Equipment 9 Property Taxes 10 Zoning 10 Site Description 11 Building Description 13 Valuation Highest & Best Use 18 Cost Approach 20 Income Approach 21 Sales Comparison Approach 28 As Is Value 33 Conclusion Reconciliation 34 Exposure Period 35 General Assumptions & Limiting Conditions 36 Addendum Subject Photographs 38 Zoning Ordinance 47 Property Information 52 Appraisal Contract 56 Definitions 57 Appraiser Qualifications 60 2101Aurelius-DelhiTwp File #3771
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4 Vantage Appraisal Services LLC Sharon Bollinger Certified General Real Estate Appraiser Certification I certify that, to the best of my knowledge and belief: The statements of fact contained in this report are true and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are personal, impartial, and unbiased professional analyses, opinions, and conclusions. I have no present or prospective interest in the property that is the subject of this report and have no personal interest or bias with respect to the parties involved. I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. I have no bias with respect to
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2026 BOARD OF REVIEW DECISION
Fro
"ELIZABETH TOBIAS, MAAO3, MCPPE
DELHI TOWNSHIP ASSESSOR
2074 AURELIUS ROAD
HOLT, MICHIGAN 48842
ASE AD RDORESS OF OWNER OF PERSON NAMED
ON ASSESSNENT ROLL
PROPERTY IDENTIFICATION, Face Code required. Property address
nd lea decrptionopional
|
33-25-05-15-479-009 2101 AURELIUS ROAD
CMSRI LLC
(0 15:86-4, 15:87-4) COM AT SE COR OF SEC 15, THNOI®
C/O COLE FRAGEMAN
04'40"W ALG E SEC LN 859.82 FT TO POB,
TH S89°4835"W
9014 ISLAND VIEW DRIVE
329.33 FT, TH NOI°04'40"W PLL W/ E SEC LN 160 FT, TH N89°
LAINGSBURG MI 48848
48'35"E 329.33 FT E SEC LN, TH S01°04'40"E ALG E LN 160 FT
TO POB, SEC 15, TINRZW 1.21 AC MIL.
{THIS PROPERTY IS CLASSIFIED
201 (COMMERCIAL-IMPRO\
Thank you for attending this year's March Board of Review. The Board has
to compute your assessment and taxable value.
9
‘The Board has completed their review of parcel number 33-25-05-15-479-009
‘They have made the following determination based on the information you supplied.
Board of Review Comments
ADJUSTED ASSESSED VALUE TO REFLECT MARKET VALUE.
2026 ORIGINAL ASSESSED VALUE
5036 "BOARD OF REVIEW" ASSESSED VALUE
(If the above amounts are the same, no revisions have occured)
[E926 ORIGINAL TAXABLE VALUE
[2026 "BorRD oF revi
TAXABLE VALUE
2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG
Please feel free to contact the assessor a the address listed above or call if you have any questions.
Ifyou disagree with the dt
fon of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan
Tax
Tribunal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and
Utility
Personal Property by July
31 for Agricultural Real, Resi
Michigan Tax Tribunal
PO. Box 30232
Lansing, M1 48909
wewmichigan gov/taxtrib
Property Classification appeals ONLY may
be appealed to the State Tax
Commi
State Tox Commission
ig
ge
lassifcation Appeals
POBox 30471
Lansing M1 43909These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.0fea9d6d-4571-4ecb-853f-024b6322b41a.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Cole M.I. Eric Last Name/Company Name Frageman Mailing Address (No., Street, P.O. Box or Rural Route) 9014 Island View Dr City or Town Laingsburg State Michigan ZIP Code 48848 Telephone Number 219-861-8087 Fax Number E-mail Address c.frageman@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 2101 N Aurelius Rd.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Holt Michigan 48842 Taxing Authority (City or Township) Township Of Delhi Charter (INGHAM) County Ingham 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 Commercial Real Estate values post Covid 19 for office space have retreated due to rising interest rates and risk associated with office buildings. Banks have higher standards for lending to these types of investments. Bank appraisal came back As Is value for the building as $730,000. I purchased building for $715,000. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 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: 33-25-05-15-479-009 Classification of Property: Real Commercial
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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: 399000 Current Taxable Value as established by the BOR: 376166 What do you believe is the fair market value (also known as True Cash Value)? 715000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 357500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 357500 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? No 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
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