Daniel T Gregg, Petitioner V Township Of Brighton, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Daniel T Gregg 

Petitioner, 

v 

MTT Docket No. 25-002500 

TOWNSHIP OF BRIGHTON, 

/ 

PROOF OF SERVICE 

Stacy Kaliszewski says that she is employed at the Township of Brighton, and that on the 

13" day of August, 2026, she served true copies of the supporting documentation for above- 

referenced docket number to: 

1. 

Daniel T Gregg 

email: dgregg@straightway.com 

2. 

Michigan Tax Tribunal 

Via: efile 

Via email and efile. 

| DECLARE THAT THE ABOVE STATEMENTS ARE TRUE TO THE BEST OF MY 

INFORMATION, KNOWLEDGE, AND BELIEF. 

TF 

Sao 

«J 

Stacy Kalisz&wski 

)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002500

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 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

CT 

TT 

TTT TILT 

August 13, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: Docket No. 25-002500 

Dear Michigan Tax Tribunal, 

Please accept the enclosed documentation as an explanation regarding the 

calculation of taxable value on the above referenced docket. 

During a review of the 2025 taxable value, 

it was discovered that an error was 

made in the calculation. An addition was constructed in 2024 and the increase 

in taxable value attributed to that construction should have been entered at the 

full amount of the increase in SEV attributable to the addition, rather than being 

calculated using the prior taxable value to SEV ratio. As a result, the 2025 

taxable value was calculated lower than it should have been. 

During the same review, 

it was also discovered that finished basement area had 

existed on the property prior to the construction of the addition but had not 

previously been reflected in the assessed or taxable value. The previously 

omitted basement finish was added to the taxable value using the applicable 

taxable value to SEV ratio. This treatment is separate from the treatment of the 

new construction. 

The assessor is not requesting an increase in the taxable value through this 

appeal. However, the enclosed calculation is provided to explain the manner in 

which the 2025 taxable value should have been calculated and to assist the 

Tribunal in determining the appropriate taxable value under the applicable law. 

The page titled “History of Taxable Value Calculation” is provided to further 

illustrate the calculation and the correction to the 2025 taxable value. 

Should you have any questions regarding this matter, please feel free to contact 

me at (810) 229-0558. 

4363 Buno Rd. e Brighton, Michigan 48114-9298 e Telephone: (810) 229-0550 Fax: (810) 229-1778 

www.brightontwp.com

Page 2

Docket No. 25-002500 

HISTORY OF TAXABLE VALUE CALCULATION 

This explanation is provided to assist the Michigan Tax Tribunal in understanding the calculation 

of taxable value following the construction of an addition to the subject property during tax 

year 2024. 

In 2023 a permit was issued for an addition to the subject property. As of December 31, 2023 

the addition was approximately 5% complete. The permit was finalized on October 17, 2024 

and the addition was considered 100% complete as of December 31, 2024. 

On December 26, 2024, assessing staff interviewed the owner to verify the assessment record 

card. During this interview it was discovered that the subject property contained finished 

basement area that had not been included in the assessed and taxable value in prior years. 

Because the basement finish was not previously assessed, it was added to the assessment as 

new construction/additions. The increase attributable to the previously unassessed basement 

finish was calculated using the applicable Previous Taxable/SEV Ratio of 0.79258. 

Below are the calculations that should have been used to calculate the assessed and taxable 

value for tax year 2025. 

BSMT FINISH CALCULATION 

True Cash Value: $35,080 

50% of True Cash Value (SEV): $17,540 

SEV x Previous Taxable Value/SEV Ratio: $17,540 x 0.79258 (TV/SEV Ratio) = $13,902 

 

Therefore, $13,902 was attributable to the previously unassessed basement finish for purposes 

of taxable value calculation. 

 

For the 2025 assessment, the addition was entered at 100% complete and the previously 

unassessed basement finish was also added to the assessment. However, an error occurred in 

the calculation of the taxable value attributable to the 2024 addition. 

The 2024 addition constituted new construction. Therefore, the taxable value attributable to 

the addition should have been entered at the same amount as the increase in the SEV 

attributable to the new construction, rather than being calculated using the Previous Taxable 

Value/SEV Ratio that was applicable to the previously unassessed basement finish.

Page 3

CORRECTED ADDITION CALCULATIONS: 

True Cash Value = $59,439 

50% of True Cash Value = $29,720 

 

The taxable value attributable to the new construction should therefore have reflected the full 

$29,720 SEV attributable to the addition. 

 

CORRECTED 2025 TAXABLE VALUE CALCULATION 

Formula: 

2024 Taxable Value – Losses X CPIM + Additions = 2025 Capped Taxable Value 

2024 Taxable Value: $213,839 

X 1.031 CPIM: $220,468 

+ $43,622 Additions 

= $264,090 Corrected 2025 Taxable Value

Page 4

*** Information herein deemed reliable but not guaranteed***

LIVINGSTON

County:

BRIGHTON CHARTER TOWNSHIP

Jurisdiction:

Printed on

Parcel

Page 5

Class: B -10

Effec. Age: 32

Floor Area: 2,484

Page 6

***

Page 7

T

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002500

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Supporting Documentation Packet - Docket #25-002500

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel T Gregg,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002500

Township Of Brighton, 

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:

August 26, 2026 

HEARING TIME:

2:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

577108031 

 

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. 25-002500

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to

Page 3

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel T Gregg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002500

Township Of Brighton,

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.

Page 2

MTT Docket No. 25-002500

Page 2 of 6

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 15, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Daniel T Gregg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002500

Township Of Brighton,

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

Page 4

MTT

Page 5

ST

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Page 1

Michigan Department of Treasury 

ot 

+ O 

[ O 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, 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 

03/06/2025 

10:44 

AM 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

GREGG DAN 

Township or City 

County 

BRIGHTON CHARTER TOWNSHIP 

LIVINGSTON 

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) 

: 

4712-34-100-030 

PART OF THE NW 1/4 SEC 34, T2N R6E; COMM AT THE N 1/4 COR OF SAID SEC 34; TH N89*50'38"W 660.00 

FT ALONG THE N SEC LINE OF SAID SEG; TH S000'08'E 471.00 FT TO POB; TH CONT S0*00'08°E 189.00 

FT; TH N89*50'38"W 330.00 FT; TH NO‘00'08"W 189.00 FT; TH S89*50'38E 330.00 FT TO POB, 1.43AC MIL 

5107 WHITE OAK LN 

DESCRIPTION CORRECTED 3/16/20 

Protested Item 

A Assessed Value 

Jaf Tentative Taxable Value 

7 

[J Classification 

O Qualifed Agricuitural 

} 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

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

Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

327,400 

Loo, 

000 

258,908 

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 

1 

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: 

401 

Classification should be: (Please check one of the following) 

[0 Agricultural 

[J Industrial 

[JTimber Cutover 

[J utility (Personal Property Only) 

OO Commercial 

[J Residential 

ODbevelopmental 

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 is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

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. 

A 2 RA $4 

Olen 

F000 po 

[fess Thay

Page 2

Michigan Department of Treasury 

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 

Parcel Code 

00) 

4712-34-100-030 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[Denied 

O 

Assessed Value Changed From: 

[ 

Jo: 

[ 

| 

Record of Vote - Board or three member committee of board 

yi 

19 | 

[J 

no ZZ 

Member: 

[A 

ves 

CONSE 

Member: 

&f ves 

Ow 

fe 

ve 

Chairperson: Jra] YES 

7 

_ 

Initials 

/ 

Initials 

Reason for Board Action: 

p 

i) 

fe 

Tociimeitotzon pudenda, Jota. not dupont = 

= 

ap00p00 A 

|) LLLLE 

/ 

= 

N 

If wd 2d rs 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.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the

Page 3

06/30/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Daniel T Gregg 

Petitioner, 

v 

MTT Docket No. 25-002500 

TOWNSHIP OF BRIGHTON, 

/ 

PROOF OF SERVICE 

Karen Hester says that she is employed at the Township of Brighton, and that on the 30" 

day of June, 2025, she served true copies of the supporting documentation for above-referenced 

docket number to: 

1. 

Daniel T Gregg 

email: dgregg@straightway.com 

2. 

Michigan Tax Tribunal 

Via: efile 

Via email and efile. 

| DECLARE THAT THE ABOVE STATEMENTS ARE TRUE TO THE BEST OF MY 

INFORMATION, KNOWLEDGE, AND BELIEF. 

a Hester

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

*** Information herein deemed reliable but not guaranteed***

LIVINGSTON

County:

BRIGHTON CHARTER TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

4712-34-100-030

189,968C

192,300

144,100

48,200

2022

199,466C

240,700

192,500

48,200

2023

213,839C

269,800

217,800

52,000

2024

258,908C

327,400M

327,400

272,000

55,400

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PBLD2023-03955, Issued 09/14/2023: Finaled/Single

Family Residential/One story sitting room addition to a single family dwelling.

FOUNDATION; 10'' poured concrete basement short walls. INSULATION: R-38 in

ceiling, R-21 walls, R-10 con

Work Description for Permit PB060326, Issued 10/24/2006: POLE BARN 

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 189.00 330.00 1.0000 0.0000 0 100* 0

ACREAGE 1.430 Acres 51,664 150 PREMIUM LOCATION 110,820

 * denotes lines that do not contribute to the total acreage calculation.

 189 Actual Front Feet, 1.43 Total Acres Total Est. Land Value = 110,820

Land Value Estimates for Land Table 47010.M&B.47010 - BRIGHTON SD

KB 06/03/2020 DESK REVIE

DW 01/09/2007 NEW CONSTR

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

X

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Brighton, County

of Livingston, Michigan

DW & WALKWAY = NV

Comments/Influences

PART OF THE NW 1/4 SEC 34, T2N R6E; COMM

AT THE N 1/4 COR OF SAID SEC 34; TH

N89*50’38”W 660.00 FT ALONG THE N SEC

LINE OF SAID SEC; TH S0*00’08”E 471.00 FT

TO POB; TH CONT S0*00’08”E 189.00 FT; TH

N89*50’38”W 330.00 FT; TH N0*00’08”W

189.00 FT; TH S89*50’38”E 330.00 FT TO

POB, 1.43AC M/L

DESCRIPTION CORRECTED 3/16/20

Tax Description

GREGG DAN

GREGG BRENDA

5107 WHITE OAK LN

BRIGHTON MI 48114

Owner's Name/Address

5107 WHITE OAK LN

Property Address

2025 Est TCV 654,712

COMPLETE

910445

09/01/1991

RES, NEW HOME

MAP #: 

COMPLETE

PB060326

10/24/2006

POLE BARN

P.R.E. 100% 05/22/2020 

COMPLETE

PBLD2023-03955

09/14/2023

RES, ADDITION

School: BRIGHTON AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-2

Class: RESIDENTIAL-IMPROV

0.0

REAL PROPERTY STAT

3436/0063

03-ARM'S LENGTH

WD

06/06/2002

316,000

PRUDENTIAL RELOCATION

OLZACK TRUST

100.0

REAL PROPERTY STAT

3436/0066

03-ARM'S LENGTH

WD

06/13/2002

316,000

MILETO VINCENT 

PRUDENTIAL RELOCATION

100.0

PROPERTY TRANSFER 

2009R007981

03-ARM'S LENGTH

WD

05/31/2006

341,000

MICELI EUGENE & RAMONA

MILETO VINCENT

100.0

DEED

2020R-016119

03-ARM'S LENGTH

WD

05/22/2020

389,900

GREGG DAN

MICELI EUGENE & RAMONA

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

06/30/2025

Page 2

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 4712-34-100-030, Land Image

Printed on

06/30/2025

Parcel 

Number: 

4712-34-100-030, 

Land Image 

Printed 

on 

06/30/2025 

S 89° 50" 38" E 330° 

1.4 AC M/L 

681 M .8.0 ON 

U7 3eo SHUM 

681 3.8.0.0S 

N 89° 50" 38" W 330 

*** 

Information herein 

deemed reliable 

but 

not guaranteed***

Page 3

Class: B -10

Effec. Age: 32

Floor Area: 2,484 

Total Base New : 646,968 E.C.F.

Total Depr Cost: 456,385 X 1.170

Estimated T.C.V: 533,970 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B-10 Blt 1991

(11) Heating System: Forced Heat & Cool

Ground Area = 1952 SF Floor Area = 2484 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=68/100/100/100/68

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

2 Story Siding Basement 396 

1 Story Siding Basement 1,220 

1 Story Siding Basement 336 *9

1 Story Siding Overhang 136 

 Total: 453,316 324,062

Other Additions/Adjustments

 Recreation Room 1406 44,092 29,983 

Exterior

 Brick Veneer 848 19,563 13,303 

 Stone Veneer 104 5,569 3,787 

Plumbing

 3 Fixture Bath 1 10,823 7,360 

 2 Fixture Bath 1 7,215 4,906 

 Extra Sink 1 1,797 1,222 

 Separate Shower 1 3,289 2,237 

 Vent Fan 3 1,358 923 

Water/Sewer

 1000 Gal Septic 1 6,331 4,305 

 Water Well, 200 Feet 1 12,792 8,699 

Porches

 CCP (1 Story) 76 3,220 2,190 

 CCP (1 Story) 120 4,901 3,970 *8

Deck

 Treated Wood 468 8,279 5,630 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 2

Class: B

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: Yes

Auto. Doors:

Page 4

*

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. 25-002500

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Brighton (LIVINGSTON)

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

Stacy

M.I.

A

Last Name

Kaliszewski

Firm Name (if any)

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

4363 Buno Rd

City or Town

Brighton

State

Michigan

ZIP Code

48114

Telephone Number

810-229-0558

Fax Number

810-229-1778

E-mail Address

assessor@brightontwp.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.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The true cash value reflected on the assessment roll was established based on arms-length sales that occurred from 4/1/22 through 3/31/24. Additional Market 

evidence may be submitted in the future to support the true cash value as of December 31, 2024.

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? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

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? 

No

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

4712-34-100-030

Classification of Property:

Real 

Residential

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

327,400

Current Taxable Value as established by the BOR:

258,908

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

654,800

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

327,400

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

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Stacy A. Kaliszewski

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

RECEIVED 

MAY 27 2025 

MICHIGA 

STATE OF MICHIGAN 

N TAX TRIBUNAL 

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 

[J 

Last Name/Company Name 

Laie 

TT 

CREEL 

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

S107 White osk 

(ANE 

City or Town 

State 

ZIP Code 

BRi&H ren! 

m) 

481¢ 

Telephone Number 

Fax Number 

B10 

229 

gsuyz 

E-mail Address (do not enter unless you 

want MTT to send all correspondence via e-mail) 

DSREEL 02 STL GHTLVAY, (07) 

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

I 

First Name 

M.I. 

Last Name 

Same 

AS ABove 

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? 

parcels areyou | [T] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[OJ Poverty Exemption 

bd Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PROJET] ois 

pulchpsws Fr 2020 Fok 7389 oc] 

Bor 7 o4ly ppc 

en BR TF 260,000“ #7 

Thar TIE, 

| 

HFTER 

we 

Lo 

ple7%2 

THe 

ADD 

J 770 of B20 <a rr 

we 

HAD 

gNOThes ALPCHAL s= Fes )2s pnd 

Ae 

Valve wis shown 4s £589 0007 

ConpRROBIC. PROPERTIES ARE FN That SIME value Ene» 

Zillow £sr 1S BSED, 000, 60 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[Hl] No 

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

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

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

[] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identifica jon Number: 

H7172 “2Y-/00- 030 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

eR 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$327,400 

Current Taxable Value as established by the BOR: 

‘ 

TT 

0) 

258,708 

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

SEO 000 

“* 

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

280, 00H « 

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

\ 2,09 2% 

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

[] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 4

STATE

Page 5

Fi

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 T Gregg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002500

Township Of Brighton,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 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

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 T Gregg,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002500

Township Of Brighton,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 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

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

RECEIVED 

MAY 27 2025 

MICHIGA 

STATE OF MICHIGAN 

N TAX TRIBUNAL 

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 

[J 

Last Name/Company Name 

Laie 

TT 

CREEL 

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

S107 White osk 

(ANE 

City or Town 

State 

ZIP Code 

BRi&H ren! 

m) 

481¢ 

Telephone Number 

Fax Number 

B10 

229 

gsuyz 

E-mail Address (do not enter unless you 

want MTT to send all correspondence via e-mail) 

DSREEL 02 STL GHTLVAY, (07) 

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

I 

First Name 

M.I. 

Last Name 

Same 

AS ABove 

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? 

parcels areyou | [T] vest 

[] No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[J True Cash and Taxable Value 

[OJ Poverty Exemption 

bd Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PROJET] ois 

pulchpsws Fr 2020 Fok 7389 oc] 

Bor 7 o4ly ppc 

en BR TF 260,000“ #7 

Thar TIE, 

| 

HFTER 

we 

Lo 

ple7%2 

THe 

ADD 

J 770 of B20 <a rr 

we 

HAD 

gNOThes ALPCHAL s= Fes )2s pnd 

Ae 

Valve wis shown 4s £589 0007 

ConpRROBIC. PROPERTIES ARE FN That SIME value Ene» 

Zillow £sr 1S BSED, 000, 60 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[Hl] No 

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

O July 

O December 

If No, check the applicable reason(s): 

O Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

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

[] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identifica jon Number: 

H7172 “2Y-/00- 030 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

eR 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$327,400 

Current Taxable Value as established by the BOR: 

‘ 

TT 

0) 

258,708 

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

SEO 000 

“* 

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

280, 00H « 

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

\ 2,09 2% 

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

[] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

Page 4

STATE

Page 5

Fi

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.