Record Finder / 25-002685-TT
Michigan
Daniel A Mancia, Petitioner V City Of Birmingham, Respondent
- Petitioner
- Daniel A Mancia
- Respondent
- City Of Birmingham
Case overview
- Docket number
- 25-002685-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- Klukowski, Nancy
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Order of Dismissal | Not recorded | Not recorded | 10/13/2026 | Not recorded | Download |
| 12 | Motion to Withdrawal Appeal-Joint | Not recorded | Not recorded | 10/07/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 11 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 09/22/2026 | Not recorded | Download |
| 10 | Evidence was received. | RESP | Not recorded | 09/22/2026 | Not recorded | Download |
| 9 | Evidence was received. | RESP | Not recorded | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Notice of Hearing | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| 7 | A hearing has been scheduled | Not recorded | Not recorded | 08/18/2026 | Not recorded | Not recorded |
| 6 | Evidence was received. | RESP | Not recorded | 10/09/2025 | Not recorded | Download |
| 5 | Notice of Filing | Not recorded | Not recorded | 08/25/2025 | Not recorded | Download |
| 4 | Answer was received | Not recorded | Not recorded | 07/15/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/09/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 07/09/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/02/2025 | $200.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-10-13_08-21-44.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 Daniel A Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: October 13, 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 Daniel A Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: October 13, 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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25-002685_Response to Motion to Withdraw Appeal.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Daniel A Mancia, Petitioner, Vv MTT Docket No. 25-002685 City of Birmingham, Respondent. By: Daniel A Mancia Oakland County Equalization 2454 Windemere Rd By: Faith Martin Birmingham, MI 48009 Representative for Respondent 250 Elizabeth Lake Rd. Ste. 1000W Pontiac, MI 48341 248.858.0776 RESPONSE TO MOTION TO WITHDRAW APPEAL Respondent’s representative is in receipt of Petitioner’s Motion to Withdraw Appeal, which was received by Respondent’s representative on October 7, 2026, via mail. Please find enclosed the Motion to Withdraw Appeal, Response to Motion to Withdraw Appeal, and Proof of Service. This Small Claims case is currently scheduled for Hearing Wednesday, October 14, 2026, at 3:15PM with Judge Nancy Klukowski. Respectfully Submitted, /S/ Faith Martin Faith Martin Representative for Respondent Dated: October 7, 2026 cc: Daniel A Mancia
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Br Cg = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Daniel A Mancia Petitioner(s) i MICHIGAN TAX TRIBUNAL v MTT Docket No, 25-002685 City of Birmingham Respondent(s) RESPONSE TO MOTION TO WITHDRAW APPEAL . Petitioner filed a Motion to Withdraw Appeal on September 30, 2026 2. Choose one: [/] Respondent concurs with the withdrawal of the appeal. OJ Respondent objects to the withdrawal of the appeal. If you checked the box that you object to the withdrawal, explain here: 4 A T~0D LIAN Party/Représentative (sign here) \} Terey < ae = [Print/type name of person signing] | certify that on this date | served a copy of this request on the opposing party or their representative. 7 2 i
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Daniel A Mancia , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002685 City of Birmingham , Respondent(s) PROOF OF SERVICE Faith Martin states that on 10/7/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Response to Motion to Withdraw Appeal relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Emailed to Email notated on Original Petition Filed: Daniel A Mancia Dan.Mancial@gmail.com /S/ Faith Martin [Signature of person who is serving/mailing copy] Faith Martin [Print/type name of person serving/mailing copy]
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RECEIVED eo) = OCT 07 2026 Quiktemd County STATE OF MICHIGAN ] ent GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS" MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Daniel A Mancia , MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No._25-002685 City Of Birmingham , Respondent(s) RECEIVED MOTION TO WITHDRAW APPEAL SEP 3 02026 1. 1 wish to withdraw my appeal in the above-captioned docket. CITY. OF BIRMINGHAM TREASURER'S OFFICE 2. Good cause exists to grant withdrawal because: The March Board of Review reduced the subject property's assessment as a result of Petitioner's appeal. Petitioner is satisfied with the assessment established by the March Board of Review and does not seek further reduction. Petitioner therefore requests withdrawal of this appeal and dismissal of the case. 3. | ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- captioned docket. oo ) a Please select one of the following: ___lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive motion with the Tribunal. X_ lam filing this Motion to Withdraw after Respondent has filed an. Answer or Responsive Motion with the Tribunal. | attached to this Motion Respondent's written consent to withdraw my iti r | ghall grant Respondent the opportunity to object to this withdrawal. Daniel A Mancia afty/Representative (sign here) Print name of person signing
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** Notice of March Board of Review Change ** FROM CITY OF BIRMINGHAM MICHEAL R. LOHMEIER, ASSESSOR PO BOX 3001 BIRMINGHAM MI 48012-3001 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: pe ey PROPERTY IDENTIFICATION: 08-20-30-406-010
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Martin,
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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: 25-002685 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Documentation Attachment File Name: 25-002685_Response to Motion to Withdraw Appeal Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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25-002685_POS.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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] Daniel A Mancia 25-002685 City of Birmingham Kimberly Hampton 9/22/2026 2025 and 2025 Valuation Disclosures Email to: Daniel A Mancia Danny45765@icloud.com Dan.Mancia1@gmail.com /S/ Kimberly Hampton Kimberly Hampton
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25-002685_2026 Valuation Disclosure_FINAL.pdfRead complete document text →
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OAKLAND COUNTY EXECUTIVE DAVID COULTER Equalization Division (248) 858-0740 | equal@oakgov.com 9/17/2026 Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 RE: Daniel A. Mancia v. City of Birmingham Docket No. 25-002685 Dear Honorable Tribunal: In accordance with the rules of the Michigan Tax Tribunal, the enclosed valuation disclosure is being submitted on behalf of the Respondent by Oakland County Equalization for the above referenced docket number. The purpose of this report is to estimate the true cash value of the subject property as of the date at issue, exclusively for defense of the property tax assessment. The subject property is a single-family residential home located at 2454 Windemere Rd in the City of Birmingham. The subject property has approximately 1,129 square feet of living area with 3 bedrooms, 1 full baths and 1 half bath including approximately 0 square feet of basement finish, and a 1 car detached garage. The subject’s site is considered improved. The lot is rectangular in shape and is 0.16 acres. The subject property sold May 14, 2019 for $275,000. Respondent’s Comparable Sales Analysis is for the 2026 assessment, the unadjusted sale prices of the comparable properties range from $420,000 to $550,000, or $330.19 to $400.17 per square foot, respectively. The comparable sales occurred between 10/25/2024 and 6/2/25. The selected comparable properties are similar in location, age, style, class, and quality of construction as the subject property. The comparable properties have been adjusted to the subject property based on market data. The adjusted sale prices of the comparable properties range from $394,100 to $510,000, or $309.75 to $383.33 per square foot, respectively. Consideration is given to all comparables with additional weight given to comparable 2 due to its lower gross adjustments and proximity to tax day. An inspection letter was mailed to the Petitioner on October 8, 2025. There has been no response to the inspection letter and no recent inspection has occurred. Based on the Sales Comparison Approach to Value (Market Approach), it is our opinion that the true cash value for the subject property for tax year 2026 is: Parcel Number: 08-20-30-406-010 12/31/2025………………………………………………………………………$430,000 Sincerely, Oakland County Equalization Division /S/ Terry Schultz Terry Schultz, Chief, MMAO, MCPPE ELIZABETH LAKE ROAD CENTER - 250 ELIZABETH LK RD STE 1000 WEST - PONTIAC MI 48341 - (248) 858-0740 1
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MTT Small Claims Docket 25-002685 A Valuation Disclosure of Real Property Parcel Number: 08-20-30-406-010 Daniel A. Mancia vs. City of Birmingham Prepared For: THE STATE OF MICHIGAN TAX TRIBUNAL Report Date: 9/17/2026 Prepared By: 250 Elizabeth Lake Rd, Suite 1000w Pontiac MI 48341 2
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Table of Contents • Summary of Assessment 4 • Assessors Certification 5 • Function and Purpose of the Valuation Disclosure 6 • General Assumptions and Limiting Conditions 7 • Highest and Best Use 8 • Subject Property Description 9 • Valuation Process 11 • Comparable Sales Analysis 12 • Final Reconciliation 14 • Appendix 15 3
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SUMMARY OF ASSESSMENT PETITIONER: DANIEL A. MANCIA PROPERTY LOCATION: 2454 WINDEMERE RD PROPERTY CLASSIFICATION: RESIDENTIAL IMPROVED PARCEL IDENTIFICATION NUMBER: 08-20-30-406-010 TRANSFER OF OWNERSHIP: THE SUBJECT PROPERTY DID NOT UNCAP FOR 2025. PRINCIPAL RESIDENCE EXEMPTION: THE PROPERTY HAS 100% PRE FOR 2025. DATE INSPECTION REQUEST LETTER WAS MAILED: 10/8/2025 DATE OF LAST RECORDED INSPECTION: No recent inspections have occurred. PROPERTY TAX ASSESSMENT AS OF 12/31/2025: 2026 TRUE CASH VALUE: $379,340 2026 ASSESSED VALUE: $189,670 2026 CAPPED VALUE: $171,170 2026 TAXABLE VALUE: $171,170 ESTIMATE OF VALUE (SALES COMPARISON APPROACH) AS OF: 12/31/2025 2026 TRUE CASH VALUE: $430,000 2026 ASSESSED VALUE: $215.000 2026 CAPPED VALUE: $171,170 2026 TAXABLE VALUE: $171,170 4
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ASSESSORS CERTIFICATION 1) We have no present or contemplated future interest in the subject of this report. 2) The
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25-002685_2025 Valuation Disclosure_FINAL.pdfRead complete document text →
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OAKLAND COUNTY EXECUTIVE DAVID COULTER Equalization Division (248) 858-0740 | equal@oakgov.com 9/17/2026 Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 RE: Daniel A. Mancia v. City of Birmingham Docket No. 25-002685 Dear Honorable Tribunal: In accordance with the rules of the Michigan Tax Tribunal, the enclosed valuation disclosure is being submitted on behalf of the Respondent by Oakland County Equalization for the above referenced docket number. The purpose of this report is to estimate the true cash value of the subject property as of the date at issue, exclusively for defense of the property tax assessment. The subject property is a single-family residential home located at 2454 Windemere Rd in the City of Birmingham. The subject property has approximately 1,129 square feet of living area with 3 bedrooms, 1 full baths and 1 half bath including approximately 0 square feet of basement finish, and a 1 car detached garage. The subject’s site is considered improved. The lot is rectangular in shape and is 0.16 acres. The subject property sold May 14, 2019 for $275,000. Respondent’s Comparable Sales Analysis is for the 2025 assessment, the unadjusted sale prices of the comparable properties range from $380,000 to $425,830, or $330.19 to $354.60 per square foot, respectively. The comparable sales occurred between 5/11/2023 and 10/25/2024. The selected comparable properties are similar in location, age, style, class, and quality of construction as the subject property. The comparable properties have been adjusted to the subject property based on market data. The adjusted sale prices of the comparable properties range from $365,800 to $419,500, or $287.58 to $382.41 per square foot, respectively. Consideration is given to all comparables with additional weight given to comparables 3 and 4 due to their lower gross adjustments, similar condition to subject and proximity to tax day. An inspection letter was mailed to the Petitioner on October 8, 2025. There has been no response to the inspection letter and no recent inspection has occurred. Based on the Sales Comparison Approach to Value (Market Approach), it is our opinion that the true cash value for the subject property for tax year 2025 is: Parcel Number: 08-20-30-406-010 12/31/2024………………………………………………………………………$390,000 Sincerely, Oakland County Equalization Division /S/ Terry Schultz Terry Schultz, Chief, MMAO, MCPPE ELIZABETH LAKE ROAD CENTER - 250 ELIZABETH LK RD STE 1000 WEST - PONTIAC MI 48341 - (248) 858-0740 1
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MTT Small Claims Docket 25-002685 A Valuation Disclosure of Real Property Parcel Number: 08-20-30-406-010 Daniel A. Mancia vs. City of Birmingham Prepared For: THE STATE OF MICHIGAN TAX TRIBUNAL Report Date: 9/17/2026 Prepared By: 250 Elizabeth Lake Rd, Suite 1000w Pontiac MI 48341 2
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Table of Contents • Summary of Assessment 4 • Assessors Certification 5 • Function and Purpose of the Valuation Disclosure 6 • General Assumptions and Limiting Conditions 7 • Highest and Best Use 8 • Subject Property Description 9 • Valuation Process 11 • Comparable Sales Analysis 12 • Final Reconciliation 14 • Appendix 15 3
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SUMMARY OF ASSESSMENT PETITIONER: DANIEL A. MANCIA PROPERTY LOCATION: 2454 WINDEMERE RD PROPERTY CLASSIFICATION: RESIDENTIAL IMPROVED PARCEL IDENTIFICATION NUMBER: 08-20-30-406-010 TRANSFER OF OWNERSHIP: THE SUBJECT PROPERTY DID NOT UNCAP FOR 2025. PRINCIPAL RESIDENCE EXEMPTION: THE PROPERTY HAS 100% PRE FOR 2025. DATE INSPECTION REQUEST LETTER WAS MAILED: 10/8/2025 DATE OF LAST RECORDED INSPECTION: No recent inspections have occurred. PROPERTY TAX ASSESSMENT AS OF 12/31/2024: 2025 TRUE CASH VALUE: $420,360 2025 ASSESSED VALUE: $210,180 2025 CAPPED VALUE: $166,670 2025 TAXABLE VALUE: $166,670 ESTIMATE OF VALUE (SALES COMPARISON APPROACH) AS OF: 12/31/2024 2025 TRUE CASH VALUE: $390,000 2025 ASSESSED VALUE: $195,000 2025 CAPPED VALUE: $166,670 2025 TAXABLE VALUE: $166,670 4
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ASSESSORS CERTIFICATION 1) We have no present or contemplated future interest in
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TH
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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: 25-002685 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Evidence Attachment File Name: 25-002685_2025 Valuation Disclosure_FINAL Document Type: Evidence Attachment File Name: 25-002685_2026 Valuation Disclosure_FINAL Document Type: Proof of Service: Misc Documents Attachment File Name: 25-002685_POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SC_Notice_of_Telephonic_Hearing.2026-08-18_14-15-04.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 Daniel A Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-002685 City Of Birmingham, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 14, 2026 HEARING TIME: 3:15 PM Eastern Time JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 731891219 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 25-002685 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year
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MTT
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MTT
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RECEIVED OCT 1 4 2025 ame MICHIGAN TAX TRIBUNAL. foax1 COUNTY MICHIGA N OAKLAND COUNTY EXECUTIVE DAVID COULTER MANAGEMENT & BUDGET Equalization Division (248) 858-0740 | equal@oakgov.com October 8, 2025 Daniel Mancia 2454 Windemere Rd. Birmingham, MI 48009 via email : dan.mancial@gmail.com Ref: 08-20-30-406-010 Docket No: 25-002685 Dear Daniel Mancia: It has come to our attention that there is a pending Michigan Tax Tribunal appeal in regard to the above-mentioned property. We believe it is in both parties’ best interest to have an inspection done on the property before meeting with the Michigan Tax Tribunal. If there is additional information you would like us to consider in support of your contention of value, such as appraisals, construction costs, property sales data, market information, etc. please email it to us at the email address provided below. Any information sent to us does not satisfy the Tribunal rules for submitting evidence, and once a hearing date has been set, you will be required to submit evidence to the Michigan Tax Tribunal and Respondent as directed in the Notice of Hearing. Please contact Kimberly Hampton at 248-858-2039 or email us at appeals@oakgov.com within fourteen days of this letter to set up an appointment for a property review. Sincerely, Ta, bday
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR DANIEL MANCIA , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002685 CITY OF BIRMINGHAM , Respondent(s) PROOF OF SERVICE Kimberly Hampton states that on October 8, 2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Inspection Letter relative to the above-captioned matter upon: [Provide name and address of the party/people being served] via email: DANIEL MANCIA dan.mancial@gmail.com Isl Kimberly Hampton [Signature of person who is serving/mailing copy]
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foaxianD COUNTY MICHIGAN OAKLAND COUNTY EXECUTIVE DAVID COULTER EQUALIZATION DIVISION 250 ELIZABETH LAKE RD STE 1000W PONTIAC MI 48341-1050 7014 2120 0002 56851 O&40 CERTIFIED MAIL T 2025 © iF FIRST-CLASS LMI : $010.4 3 1010972025 ZI 043M32206607 MICHIGAN TAX TRIBUNAL PO BOX 30232 LANSING MI 48909-7732 SEGOS-TTIETE peli dle Jedi ey pf a1 ogo
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SC-Notice_of_Filing_of_Answer.2025-08-25_09-47-02.0000.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 Daniel A Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, 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. 25-002685 Page 2 of 8 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: August 25, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Daniel A Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, 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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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. 25-002685 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Birmingham (OAKLAND) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Terry M.I. D Last Name Schultz Firm Name (if any) Oakland County Equalization Address (No., Street, P.O. Box or Rural Route) 250 Elizabeth Lake Rd. Suite 1000 West City or Town Pontiac State Michigan ZIP Code 48341 Telephone Number 248-858-0740 Fax Number 248-975-4407 E-mail Address appeals@oakgov.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. No Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes If yes, check which BOR Petitioner attended: March If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? No 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?
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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: 08-20-30-406-010 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: $210,180 Current Taxable Value as established by the BOR: $166,670 What do you believe is the fair market value (also known as True Cash Value)? $420,360 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. $210,180 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or
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RECEIVED JUN 20 q ye 04 2025 Sy MICHIGAN Thx TRIBUNAL 1 OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 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 First Name M.L. Last Name/Company Name Daniel A Mancia Mailing Address (No., Street, P.O. Box or Rural Route) 2454 Windemere Rd City or Town State ZIP Code Birmingham MI 48009-7518 Telephone Number Fax Number 2489824575 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dan.mancial@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 1 0/2 Name M.I. Last Name N/A Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] ves* [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNGR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
{J Poverty Exemption
[J Taxable Value Only (calcutation)
[J Disabled Veterans Exemption
I] Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[1 Exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Per the attached analysis of comparable property sales in 2024-25, the average sale
price per square foot was $309. This indicates a fair market value of $348,860 and an
assessed value of $174,430. My Notice of Assessment lists a 2025 assessed value of
$210,180. As such, my proposed 2025 assessment should be reduced by $35,750.
Section 6; Jurisdictional Issues
Year(s} you are appealing:
2025
.
Did you protest the assessment at a Board of Review (BOR)? [Wm] Yes
No
if Yes, check which BOR you attended AND attach the BOR decision: [Hl] March
Oa July
[} December
if No, check the applicable reason(s):
Not required to attend
[| Assessment Change Notice was not received by Petitioner
[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
[I] Appealing within 35 days of State Tax Commission Order
[} Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels. Parcel Identification Number: 08-20-30-406-010 Classification of Property: Real Personal (check one) Od Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: $210,180 Current Taxable Value as established by the BOR: $166,670 What do you believe is the falr market value (also known as True Cash Value)? $348,860 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $174,430 If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, $148,242 Section 8: Classification
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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 Daniel Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, 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: July 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
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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 Daniel Mancia, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002685 City Of Birmingham, 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: July 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
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RECEIVED JUN 20 q ye 04 2025 Sy MICHIGAN Thx TRIBUNAL 1 OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 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 First Name M.L. Last Name/Company Name Daniel A Mancia Mailing Address (No., Street, P.O. Box or Rural Route) 2454 Windemere Rd City or Town State ZIP Code Birmingham MI 48009-7518 Telephone Number Fax Number 2489824575 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dan.mancial@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 1 0/2 Name M.I. Last Name N/A Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] ves* [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNGR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
True Cash and Taxable Value
{J Poverty Exemption
[J Taxable Value Only (calcutation)
[J Disabled Veterans Exemption
I] Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[1 Exemption from Taxation (other than the denial of a
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Per the attached analysis of comparable property sales in 2024-25, the average sale
price per square foot was $309. This indicates a fair market value of $348,860 and an
assessed value of $174,430. My Notice of Assessment lists a 2025 assessed value of
$210,180. As such, my proposed 2025 assessment should be reduced by $35,750.
Section 6; Jurisdictional Issues
Year(s} you are appealing:
2025
.
Did you protest the assessment at a Board of Review (BOR)? [Wm] Yes
No
if Yes, check which BOR you attended AND attach the BOR decision: [Hl] March
Oa July
[} December
if No, check the applicable reason(s):
Not required to attend
[| Assessment Change Notice was not received by Petitioner
[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
[I] Appealing within 35 days of State Tax Commission Order
[} Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels. Parcel Identification Number: 08-20-30-406-010 Classification of Property: Real Personal (check one) Od Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: $210,180 Current Taxable Value as established by the BOR: $166,670 What do you believe is the falr market value (also known as True Cash Value)? $348,860 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. $174,430 If you belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, $148,242 Section 8: Classification
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STAT
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