Daniel S Carlson Business Trust, Petitioner V City Of Farmington Hills, 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

 

_____________________________, 

 

 

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 S. Carlson Business Trust

25-002827

City of Farmington Hills

Robert J. Gavin

October 23, 2026

Letter and Evidence

Robert P. Parrett, 31555 W. 11 Mile Road, Farmington Hills, MI 48336

Robert J. Gavin

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

Exhibit 1

Page 2

CITY OF FARMINGTON HILLS

Municipal Disclosure Annual Filing*

County of Oakland, State of Michigan

CUSIP #s: 311164, 672411; See above for Issue numers

(Due by December 31 annually; FYE June 30)

Filed on behalf of:

Name:

Thomas Skrobola

Date:

Title:

Finance Director / Treasurer

Employer:

City of Farmington Hills

Address:

31555 W. Eleven Mile Rd.

 

Farmington Hills, MI 48336

CITY OF FARMINGTON HILLS

Issuer and/or Obligated Party:

BASE CUSIP # 311164

December 23, 2025

*This Annual Disclosure document and the information contained herein are subject to completion and amendment. Information herein has been obtained

from the City's other sources believed to be reliable, but the accuracy or completeness of such information is not guaranteed by, PFM Financial Advisors LLC,

the City's Financial Advisor.

2016 Capital Improvement Bonds (Limited Tax), Orig. Amount: $8,475,000, dated 7/12/16, CUSIP # L62 to N37

2017 Capital Improvement Bonds (Limited Tax), Orig. Amt. $1,225,000, dated 6/1/17, CUSIP # N86 to P92

2019 Capital Improvement Bonds (Limited Tax), Orig. Amt. $23,925,000, dated 10/1/19, CUSIP # Q26 to S57

BASE CUSIP # 672411

Number of Pages Including Cover:

10

Oakland County Farmington Hills Water Supply System Refunding Bond, Series 2021A, Orig. Amt. $3,990,000, dated 5/19/21, CUSIP # Y74 to 2A2

Oakland County Farmington Hills Water Supply System Refunding Bond, Series 2021B, Orig. Amt. $5,470,000, dated 8/31/21, CUSIP # 2B0 to 2P9

2023 Capital Improvements Bonds (Limited Tax General Obligation), dated 3/15/23, orig. amt. $6,285,000, CUSIP # S65 to U47

2025 Capital Improvement Bonds (Limited Tax General Obligation), dated 6/26/25, orig. amt. $7,475,000, CUSIP # U54 to W86

Annual Disclosure Filing Cover Sheet

Page 3

CITY OF FARMINGTON HILLS

City of 

Percent

Farmington Hills

Change

2020 U.S. Census

83,986

5.32%

2010 U.S. Census

79,740

-2.89%

2000 U.S. Census

82,111

9.99%

1990 U.S. Census

74,652

----

Property

Levy/

Value as

Valuation

State

Total

IFT

of 12/31

Year

Equalized Value

Change

 Taxable Value1 2

Change

 Value 

2024

2025

$6,454,895,660

4.89%

$4,716,004,380

4.39%

$3,605,610

2023

2024

6,153,802,280

7.53%

4,517,580,420

6.59%

3,659,790

2022

2023

5,722,759,540

9.26%

4,238,124,340

6.56%

3,512,890

2021

2022

5,237,966,510

6.71%

3,977,078,890

6.62%

3,369,780

2020

2021

4,908,706,890

5.51%

3,730,230,260

3.70%

221,760

2025

Percent of

Taxable Value1

 Total 

Breakdown by Class:

 Real Property

$4,480,173,220

95.00%

 Personal Property

235,831,160

5.00%

 TOTAL

$4,716,004,380

100.00%

Breakdown by Use:

Commercial

$1,009,811,110

21.41%

Industrial

162,267,970

3.44%

Residential

3,308,094,140

70.15%

Personal Property

235,831,160

5.00%

 TOTAL

$4,716,004,380

100.00%

Source: U.S. Census Bureau & SEMCOG

Source: Oakland County Equalization Department

POPULATION:

PROPERTY VALUATIONS – HISTORICAL VALUATIONS:

VALUATION COMPOSITION:

2 2025 Taxable Value includes Disabled Veterans Exemptions in the amount of $17,726,380 .

Oakland County Farmington Hills Water Supply System Refunding Bond, Series 2021B, Orig. Amt. $5,470,000, dated 8/31/21, CUSIP # 2B0 to 2P9

BASE CUSIP # 311164

BASE CUSIP # 672411

1 Does not include the IFT Value. 

1 Does not include the IFT Value. 

Source: Oakland County Equalization Department

Annual Disclosure Document

CITY OF FARMINGTON HILLS

County of Oakland, State of Michigan

2016 Capital Improvement Bonds (Limited Tax), Orig. Amount: $8,475,000, dated 7/12/16, CUSIP # L62 to N37

2017 Capital Improvement Bonds (Limited Tax), Orig. Amt. $1,225,000, dated 6/1/17, CUSIP # N86 to P92

2019 Capital Improvement Bonds (Limited Tax), Orig. Amt. $23,925,000, dated 10/1/19, CUSIP # Q26 to S57

DUE: DECEMBER 31st ANNUALLY

Oakland County Farmington Hills Water Supply System Refunding Bond, Series 2021A, Orig. Amt. $3,990,000, dated 5/19/21, CUSIP # Y74 to 2A2

2023 Capital Improvements Bonds (Limited Tax General Obligation), dated 3/15/23, orig. amt. $6,285,000, CUSIP # S65 to U47

2025 Capital Improvement Bonds (Limited Tax General Obligation), dated 6/26/25, orig. amt. $7,475,000, CUSIP # U54 to W86

Page 2 of 10

Page 4

Exhibit 2

Page 5

Rob Gavin

No Shepard’s Signal™

As of: October 23, 2026 1:09 PM Z

Wcy Realty v. Twp. of Fairhaven

Court of Appeals of Michigan

August 7, 2012, Decided

No. 296496

Reporter

2012 Mich. App. LEXIS 1550 *; 2012 WL

Page 6

Page

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

33533 WEST TWELVE MILE ROAD, SUITE 295 • FARMINGTON HILLS, MICHIGAN 48331

TELEPHONE: (248) 406-0620

Carlson-00003

 OUR FILE NUMBER

October 23, 2026

Michigan Tax Tribunal

via electronic filing

Re:

Daniel S. Carlson Business Trust v City of Farmington Hills, MTT Docket No. 25-002827, 

32781 West Eleven Mile Road, Farmington Hills, MI, Parcel ID No. 23-22-126-064

Dear Sir/Madam,

In accordance with the Notice of Telephone Hearing issued on September 15, 2026, we are sub­

mitting this letter and the attached evidence as it relates to the above-referenced case currently 

pending in the Small Claims Division of the Michigan Tax Tribunal (the “Tribunal”).

1. Introduction

For tax year 2025, the Respondent City of Farmington Hills valued the property in question, 32781 

West Eleven Mile Road, Farmington Hills, MI (the “Property”), at an Assessed Value of $568,580, 

which translates to a True Cash Value of $1,137,160. Petitioner, however, contends that the True 

Cash Value and Assessed and Taxable Values of the Property as of December 31, 2024, are 

$905,000 and $452,500, respectively.1

To support Petitioner’s contention of value, the Petitioner notes the following, which are addressed 

in more detail below:



The Property sold at an arm’s length transaction a mere 36 days before the valuation date 

at a purchase price of $900,000.



The Property was appraised less than half a year after the valuation date a value of 

$925,000.



A significant portion of the Property is functionally obsolete because it consists of an ex­

hibit hall originally designed to display taxidermy hunting trophies and host events, all of 

which requires a large amount of utility expense to heat and maintain and is not desirable 

in a single-family home.



At the time of purchase, the Property had significant deferred maintenance which was not 

noted in the Respondent’s records. To date, Petitioner has expended $300,000 in necessary 

repairs and maintenance and expects to spend nearly $200,000 more in the near future.

Petitioner arrived at the $905,000 TCV utilizing the Respondent’s published assessed value growth 

rate of 4.89%. See Exhibit 1, excerpt from Respondent’s annual disclosure to its bondholders. 

Increasing the $900,000 purchase price over 36 days to the valuation date provides a value of 

$904,340. Decreasing the appraised value from the 2025 appraisal of $925,000 utilizing this same 

1

The Petition to the Tribunal alleged Petitioner’s contention of TCV at $900,000. For the reasons stated in this 

letter, the Petitioner has revised that to $905,000.

Page 2

Michigan Tax Tribunal

October 23, 2026

Page 2

rate of increase shows a value on valuation date of $904,760. These are, for all intents and pur­

poses, identical and can be rounded to a TCV of $905,000 with Assessed and Taxable Values of 

$452,500 each.

2. The Best Estimate of True Cash Value is the Price at Which the Subject Property Was 

Sold in an Arm’s Length Transaction Which Closed on November 25, 2024.

The selling price of a piece of property is not presumptively the true cash value of that property. 

MCL 211.27(6). However, the Tribunal, depending on the circumstances of particular cases, can 

give greater or lesser reliance on a sale reasonably near to tax day in determining true cash value.

For example, in WCY Realty v Fairhaven Twp, 2012 Mich App LEXIS 1550 (August 7, 2012) 

(Exhibit 2), the Petitioner challenged the Tax Tribunal’s partial reliance on its purchase price of 

the property in question in determining the 2006 taxable value for the property. Petitioner claimed 

that it purchased the property at a 2004 auction after having been “duped” by the seller into pay­

ing for a “waterfront paradise,” but instead received a “duck-hunting swamp.” Id. at *1. The Court 

of Appeals affirmed, holding that the Tax Tribunal had not accepted the purchase price as “con­

clusive of the property’s TCV” but had properly considered it along with other relevant evidence 

in determining a valuation judgment. Id. at *11-*12.

On the other hand, the Tribunal rejected reliance on a purchase price, and was affirmed by the 

Court of Appeals in so doing, in Sullivan v City of Grosse Pointe Farms, 2014 Mich App LEXIS 

1715 (2014) (Exhibit 3). In that case the evidence showed that the sale occurred

Page 3

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

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: 25-002827

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Carlson MTT Appeal Evidence Letter to Tribunal

Document Type: Evidence

Attachment File Name: Exhibits

Document Type: Proof of Service: Misc Documents

Attachment File Name: Evidence Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

32781 West Eleven Mile 

Farmington Hills MI 48336 

 

The subject is located near the central quadrant of the city of Farmington Hills which 

borders the city of Farmington. The comparable properties are all located in the city of 

Farmington Hills. The subject’s neighborhood is bound by Eleven Mile to the north, 

Orchard Lake Road to the east, Ten Mile Road to the south, and Farmington Road to the 

west. 

The subject property was built in 1920. Additions were built in 1983 and 1990. The 

subject property has a 1 story style design. The subject property is reported to have 5 

bedrooms with 5.5 baths. The subject property does have a finished basement. 

The subject property sits on an approximately 2.76-acre site. The property has an 

inground pool, deck, carport and paver patios. 

The homeowner is stating they believe their fair market value is $900,000. Since the 

property sold in 2024 the taxable value became uncapped in 2025. Thus the 2025 

Assessed and Taxable values are equal. The property sold in a non-arms length 

transaction in 2026 to related parties in 2025. Thus, the property became uncapped for 

the 2026 assessment year as well. 

Property Tax Assessment: 

Parcel number: 

22-23-22-126-064 

Year TCV 

SEV 

TV 

2025 

$1,137,165 $568,580 

$568,580 

 

Parcel number: 

22-23-22-126-064 

Year 

TCV 

SEV 

TV 

2026 

 $ 1,142,998 

 $ 571,500 

 $ 571,500

Page 2

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

MARKETING AND EXPOSURE PERIOD 

The subject property was originally marketed in early 2024 for $1,590,000. The listing 

price was substantially reduced to $999,900 in August of 2024 before being reduced 

again to $950,000 in October of 2024 before selling for $950,000. The property was 

purchased by Ferris State University in 2019 for a reported price of $1,100,000. The 

property was sold a short time after for $715,000 in 2020. The 2024 purchase in our 

opinion was not a totally arms-length transaction due to the over 75% reduction from 

the original listing price and the fact seller obtain the property for a favorable price 

from a university in 2020 and had substantial equity after 4 years of ownership.

Page 3

Summary of Analysis: Daniel S Carlson Docket No: 25-002827 

 

 

SALES COMPARISON ANALYSIS 

 2025 

To support the city’s contention of the 2025 assessed value the comparable sales 

analysis is discussed below. Comparable sales took place between January 31, 2023, 

and April 17, 2025. The 2023 sales were included due to the lack of 2024 sales of 

similar style houses. Comparables 3 and 6 sold after December 31, 2024, but are 

included in the analysis because the sales conditions are similar to December 31, 2024. 

All of the comparables warrant adjustments for effective age. The subject property was 

built in 1920 with additions in 1983 and 1990. All of the comparables were built 

between 1964 to 1994. The comparable properties warrant downward adjustments for 

the subject’s inferior location on the main street. The adjustment is limited along this 

section of West Eleven Mile Road. 

Comparable 1 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 2 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 3 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 4 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of bathrooms, 

garage square footage, porches, basement square footage and finish and location. 

Comparable 5 warrants adjustment for improvements in market conditions, differences 

in land value, building effective age, building square footage, number of

Page 4

Summar

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002827

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Carlson -Final

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Daniel S Carlson Business Trust,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002827

City Of Farmington Hills, 

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:

November 16, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002827

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:

Page 3

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

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 S Carlson Business Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002827

City Of Farmington Hills,

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. 25-002827

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

Page 3

STATE

Page 4

MT

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

Page 1

120s8*/1y 

| 

| 

10ST z2y 

l00o* €6¢ 

losT*62 

|__2202| ¥31N3 Viva §TOZ/80/TT 

TWH 

12092°8€y 

| 

| 

1065 ‘€xt 

1025 “TTy 

lozo'ze 

| 

£202 

@31d3dSNI 

; 

12069°09% 

| 

| 

loTg ‘TES 

10ST 69% 

09T‘29 

| 

$202] ¥3IN3 Viva 

0202/40/90 HAM 

I 

T 

T 

| 

[ 

= 

[ngs ‘89s 

| 

[08S ‘895 

1085895 

loz ‘908 

09T°29 

|__sz0z 

_3eym 

uaym 

| 

| 

| 

| 

| 

| 

| 

anLea 

| 

aayao 

| mMaLAY 

anLeA 

| 

anieA 

an eA 

|3gexeL 

Eng iL 

{40 pJeog 

oSELEtsy 

5ato; te 

bt 

| 

uted poold| 

I 

pue[1am 

| 

auLAey| 

| 

PULNENERR- 

| 

puod 

papoom| 

durems| 

| 

padeospue| 

ybLH 

mo1| 

Burl oy 

“dvi 11

Ao! 

X 

ONIQI

8Y6‘€S 

9N|BA USED 9NJL S1UBWSAOJCWI pueT palewlls3 

|elol 

Ik 

I 

6S9°T 

6. 

T 

00°00T‘2 

ONIdVISANY1 

931Ls 

"AVA 

an[eA ysed 

Pood 

9% 9zLs 

ERM 

uoLadLudsag 

| 

40 Aydeubodol 

| 

OL 37

. 

(s)wear ®d®[d 

UL 3Lun 

| 

“SL13n punoabuspun] 

SLY0dYYD

60° ¥T 

0€ 

006 

0Z°28 

JLISB|d 

:SL00d 

| 

& (1 

130 

pJEpUBIS 

€STET 

69 

228 

6T°€C 

pues 

uo >>Ldg 

id/mM/a 

HELEN 

PEP 

ST¥2Z0 

S87ieT 

LS 

0995 

L8°€ 

Buired Er 1d/m/a 

S361 inal 

d3.103¥¥

258S°CT 

6L 

T 

8T"S68°ST 

pdepueas 

:(s)oogezed 

gJnd 

SnleA ysed 

poop % IZLS 

a1ey 

uoLidiaosaa 

ses 

| 

S91BWL1S3 3500 JuswaAosdwI puel 

pd 

x 

| 

Jams 

| 

Ja1em| 

x 

| T0-6-Z 

9%

| 

TIEfveT 

Sn|eA pue 

*31s3 

[BIOL 

S8JOV [BIOL //°7 

‘3994 1UOJ4 

[BNIDY S9E 

| 

sremapts| 

| 

OL Ld 05

| 

‘uoLle| 

Nd Bd 9b6edJDR 

[B101 dYl 01 9INGLJIUOD 10U 

Op 1BYL SAUL| SIIOUBP 

x 

J3MIS WJ01S| 

| 

3 4 

| 

Tress 

00T 

000°€E 

S345 77°T 

STUY 5-1 

peoy pened) X 

| 

| 

00099 

00T 

000°99 

sS3J4doV 00°T 

JWV T 

> 

peoy 

|aAeJd| 

| 

| 

00 

«00 

0 

0000°0 0000°T 00°SZZ 00°SZT 

T IDVLINO¥L 

peoy 

14 Lal 

| 

| 

00 

=00T 

0 

0000°0 0000°T 00°S8€ 

99 ave 

T FDVINOYUL 

an eA 

uoseay 

'[pvy °1ey 

yidea 

3uoud 

yidaa 

'eluodd 

 uoLidLadsaqg 

sauswaAoJ du 

[ 

| 

x 

S401D®ed 

oLLgnd 

| 

| 

0TD3S 3181 GNV1'QID3S 9(gel pueT oj SSIEWLIS3 an|en puel 

Jueser| 

| 

panoudur| x 

| 

a3sod)| 

zTsosTed| (102/T1/50_| 

¥IV43Y/¥31TV/AQY "S3Y|5S 89T VAL/ADL S9T‘/ET'T ADL 353 S202 

435012 

02204Tdd| £T0Z/9T/SQ 

Buiqun|d 

102 

dOl| 

| 

a3sod| 

27€08Tdd| 8102/22/90 

| 

BuLqun|d/ 

%0 

 *3°¥°d| 

| 

aso)! 

9£/06Tdd| 6T0Z/TT/TT 

| 

burqun|d 

LSTA HOS DI18Nd NOLONIWYVS 

:|00YdS 

i 

T 

T 

T 

7 

| 

snieas| 

J3qunn| 

91ed 

| 

(s)3Lwied 

buip) ing 

:BuLUOZ| O¥dWI-TVILNIAISIY 

:SSe|D 

| 

| 

(SEETd 

00030000! 

HION3T 

S, Wdv-€0) 

£96T/T0/£0 1000 ¥S 

| 

100° 00T 

| | 

99:/8€E¥S 

LSN¥L 40 

1LNno, OLNI-$T/ 

6T0Z/TT/0T |000°00T‘T 

| 

ALISYIAINN 3LVLS 

00°00T 

| 

069:¥S¥¥S| 

ANIWNYIA0D-ET 

| 

aml 

0202/61/90 

000° STL 

NIANYTD 

|00T. 

$T2:6£865) 

HONS, WaV-£0) 

am|_$202/52, 

|3NISNg 

*S TIINVA 

‘

T 

T 

sued 

| 

abed | 

| 

adAy| 

a1eq 

| 

L73uddd 

| 

POLLLIDA| 

J9qL1 

9|BS 

JO 

SwJal| 

“SUI 

?|BS 

| 

$202/91/60 

uo patuLUd 

pue[3e0 

:4A3unod 

STITH NOLONIWYNVHA 40 ALID 

:uoLidLpsidnc

Page 2

swxxP991ueIEND JOU nq 9|geL|

Dem AE IIE MORIRET 

omc mag wey my 

gt 

aie 

* 

w———g 

oe 

Eid 

Se 

EI 

20558 

[ 

os 

2] 

o rec 

oon Mk ama 

C0255 

woe 

0-25 

:SWRII wns dwn 

>1adss “ed 0007] 

oLadas 

+ [ed 000T| 

LLM J93em| 

Jamas dL|qnd 

Jalem oL|gnd| T 

| 

| 

1 

| 

sweag 

[993

| 

1u97 

Jamas/Ja3em 

(HT) 

ued 

JUIA| 

9AOD LV gnL DLWeJdD|§ 

SULeM ®| LL DLWeJ3d| 

| Joo|4 

aL LL DLwedad|9 

Jamoys @iededss|T 

qULS eu3x3d| 

19 

LOL ®BJ1X3| 

buLqun|d 

ON| 

1e9H J93lem Je|OS| 

Lenuen 

‘J4auljos| 

olny ‘Jauljos| 

yieg aunaxid ZT 

yreg aunixid 

€|g 

(s)aJnaxLd abeJaAY| 

|__*2'09T 

‘

| 

Joddns 

I 

= 

J 

| (v) 

sdood 

EN 

4

(9) 

sJood 

| 

4s 

|_4s 

 uol

| 

ysiurd j

| 

4oo[4 

| 

poom 

| 

| 

*3U0D

[ 

320(

j

0°0 

:sasLo

"4'S

buiqunid 

(£1) 

*4°S

*4°S QTS

] 

uoL

| 

meal 

| env] X| Auen| 

519[3N0 "233 40 

"ON! 

uw 

| paol X 

| 

-xa3l 

S8JnixXL4 

Jo 

“| end/ oN 

9 buLys poom 

1400 

| 

72 

reddy 1dodued| 

| 

:9beJen juwsg| 

0 

:4OOLd 

"DUOD 

ON: 

0 :eadv abedols| 

0 poo 

% 

Soy 

eddy] 

0 

:5400Q 

“Yd3N| 

0 

:sdoog 

-oiny| 

SOA 

1¢ PaysLuld 

| 

your 

zy 

:uoLiepunod| 

LLBM T 

:LLBeM uowwod| 

0 

:°UBA duols| 

96 

:'USA dDOLug| 

JOLdE 

1JOLJ?IXT| 

08 

:sse|d| 

| Jed 

z 

:A3Ldeuded Jedr— 

SET 

11 

Lng JedAl 

sbeJes 

(LT) 

| 

906856 

:*A'D"L palBWLiS3 

669785 

:150D udeg 

[elOL 

Zv0°969‘T 

MON dseg 

|elol 

Ly/9Q 

ieddv 

J00[d 

6S 

:96V 

"D9443 

og 

:isse|d 

| 9 ps3usA-1d9uLal 

| 

| 

9A01S PoOM| 

| 

Y3JeoH pasLey|y 

J01B 

| NDJLD 1BIH 

©4od 

| 

poom pa3eadl gz 

es E dl 

ddm|08 

| A103s 

7

Page 3

[ras

Page 4

ia

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. 25-002827

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Farmington Hills (OAKLAND)

First Name

Matt

M.I.

A.

Last Name/Company Name/Unit of Government

Dingman

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

31555 Eleven Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48336

Telephone Number

248-871-2470

Fax Number

248-871-2471

E-mail Address

MTTForms@fhgov.com

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

First Name

Robert

M.I.

P

Last Name

Parrett

Firm Name (if any)

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

31555 West Eleven Mile

City or Town

Farmington HIlls 

State

Michigan

ZIP Code

48336

Telephone Number

248-871-2470

Fax Number

E-mail Address

mttforms@fhgov.com

Section 3: Subject Property Information

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

Yes

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent contends that the assessment of the subject property, as affirmed by the Board of Review, does not exceed 50% of the market value. Based on market 

conditions in the area, we believe the property is lawfully and equitably assessed. 

The last transfer of the property was to Daniel and Pamela Carlson on May 5, 2025.

Petitioner did not provide representative letter of authorization in time before the Board of Review concluded. 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22-23-22-126-064

Classification of Property:

Real 

Residential

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

$568,580

Current Taxable Value as established by the BOR:

$568,580

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

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: Organization 

First Name

M.I.

Last Name/Company Name

John E. Carlson, Trustee of the Daniel S. Carlson Business 

Trust

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

400 West Maple Road

#350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

(248) 988-8360

Fax Number

E-mail Address

jcarlson@cgolaw.com

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

First Name

John

M.I.

A.

Last Name

Carlson

Firm Name (if any)

Shifman & Carlson PC

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

33533 West 12 Mile Road

Suite 295

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-406-2620

Fax Number

248-406-0218

E-mail Address 

jcarlson@shifmancarlsonlaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

32781 West 11 Mile Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Farmington Hills

Michigan

48336

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed value is greatly in excess of market value as reflected in November, 2024 sale of property at arms length, information contained in Respondent's sales 

studies, and appraisal.

Board of Review appears to have erroneously failed to consider appeal despite timely submission by property owner. Board of Review references "letter of 

authorization not received" despite the fact that Petition to Board of Review was signed by property owner.

Due to the fact that the property has been sold on land contract to Daniel Carlson and Pamela Carlson, husband and wife, as of May 5,2025, Mr. and Mrs. Carlson 

are also filing a Petition regarding this propery.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 22-23-22-126-064

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

568580

Current Taxable Value as established by the BOR:

568580

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

900000 

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

450000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you

Page 4

STATE

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

Daniel S. Carlson Business Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002827

City Of Farmington Hills,

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

Daniel S. Carlson Business Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002827

City Of Farmington Hills,

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

- Rae 

gSS 

Michigan Department of Treasury 

2) 

618 (Rev. 11-12) 

LL 

Petition to Board of Review 

L-4035 

This form is Issued under the authority of P.A. 206 of 1865, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

John E. Carlson, Tee of Daniel S. Carlson Business Trust 

Township or City 

i 

County 

Farmington Hills 

Oakland 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

22-23-22-126-064 

327891 W. Eleven Mile Road 

Protested Item 

Assessed Value 

|_| Tentative Taxable Value 

J Classification 

[| Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$568,580 

$900,000 

$568,580 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[7] Agricultural 

[1 industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

[] commercial 

[] Residential 

[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

Property assessment reflects a true cash value far in excess of actual market value or usual selling price. Petitioner 

purchase property in arm's length transaction on November 25, 2024 for $900,000. This property is not comparable to 

other single family homes and is best valued by direct reference to the market. Also see attached. 

CERTIFICATION 

Signature 

Trustee 

Dats 

03/11/2025 

John E. Carlson 

Address 

Phone Number 

clo Shifman & Carlson PC, 33533 W. 12 Mile, #295 

(248) 406-0620 

Document ID: dbeb470c-031b-45a2-9295-605157b84bd8

Page 2

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

ES 

Parcel Code BY 23 —"2N 12 Oe Y 

1. ASSESSED VALUE 

Dispesition by Board of Review. The Board of Review must PEN ca 

a 

Denied 

[| | Assessed Value Changed From | 

_& 0g, 5 %o 

to| 

S708. 

SEO 

| 

Record of vote - Board or 

three member committed 

of board 

. 

(< 

~ 

: 

V2 

; 

: 

y 

Chairperson: {| Yes [No 

f= 

Member, 

FX[ Yes [IN 

<0) 

Member: 

[Ves 

[ 

]No Lr 

Reason for 

board action, 

/ 

] 

7d 

: 

7 tor 7) ayn 2a gl) 7 pie vei 

If you disagree 

with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal

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: Organization 

First Name

M.I.

Last Name/Company Name

John E. Carlson, Trustee of the Daniel S. Carlson Business 

Trust

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

400 West Maple Road

#350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

(248) 988-8360

Fax Number

E-mail Address

jcarlson@cgolaw.com

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

First Name

John

M.I.

A.

Last Name

Carlson

Firm Name (if any)

Shifman & Carlson PC

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

33533 West 12 Mile Road

Suite 295

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-406-2620

Fax Number

248-406-0218

E-mail Address 

jcarlson@shifmancarlsonlaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

32781 West 11 Mile Road

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Farmington Hills

Michigan

48336

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed value is greatly in excess of market value as reflected in November, 2024 sale of property at arms length, information contained in Respondent's sales 

studies, and appraisal.

Board of Review appears to have erroneously failed to consider appeal despite timely submission by property owner. Board of Review references "letter of 

authorization not received" despite the fact that Petition to Board of Review was signed by property owner.

Due to the fact that the property has been sold on land contract to Daniel Carlson and Pamela Carlson, husband and wife, as of May 5,2025, Mr. and Mrs. Carlson 

are also filing a Petition regarding this propery.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 22-23-22-126-064

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

568580

Current Taxable Value as established by the BOR:

568580

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

900000 

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

450000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you

Page 4

STATE

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.