David Phillipoff, Petitioner V City Of Roseville, 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

David Phillipoff,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002984

City Of Roseville, 

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:

December 1, 2026 

HEARING TIME:

10:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

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. 25-002984

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 be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT

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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

David Phillipoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002984

City Of Roseville,

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. 25-002984

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually 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: November 14, 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

David Phillipoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002984

City Of Roseville,

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

Page 4

M

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

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

David Phillipoff, 

Petitioner, 

\ 

MTT Docket No. 25-002984 

Parcel No. 08-14-17-479-036 

City of Roseville, 

Respondent 

/ 

PROOF OF SERVICE 

1, Brook Openshaw an employee for the City of Roseville, hereby certify 

that on October 08, 2025 

| served a copy of the Property Tax Appeal Answer 

Form to the following party by first class mail addressed as follows: 

Petitioner: 

David Phillipoff 

18619 11 Mile Rd 

Roseville, Ml 48066 

| declare that this proof of service has been examined by me and that the 

contents thereof are true to the best of my information, knowledge and belief. 

Auk Oiheuo 

Brook Openshaw

Page 2

2025 BOARD OF REVIEW DECISION 

FROM 

CITY OF ROSEVILLE 

ASSESSORS OFFICE 

29777 GRATIOT 

ROSEVILLE MI 48066 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address and 

legal description optional. 

): 

08-14-17-479-036 

18619 11 MILE RD 

PHILLIPOFF, DAVID 

18619 11 MILE RD 

ROSEVILLE MI 48066 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of parcel number: 

08-14-17-479-036 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

THE MARCH BOARD OF REVIEW ADJUSTED THE 2025 ASSESSMENT TO MARKET VALUE. 

[2025 ORIGINAL ASSESSED VALUE 

122,200 

1] 

[ 2025 "BOARD OF REVIEW" ASSESSED VALUE 

90,000 

| 

(If the above amounts are the same, no revisions have occured) 

[ 2025 ORIGINAL TAXABLE VALUE 

69,532 

| 

[ 2025 "BOARD OF REVIEW" TAXABLE VALUE 

69,532 

| 

[ 2025 

PRINCIPAL RESIDENCE EXEMPTION % 

100.0000 

] 

If you disagree with the Board of Review's decision, further appeal may be made to the Michigan Tax Tribunal. 

Residential properties must be appealed by July 31,2025. Commercial, Industrial or Business/Utility Personal Property 

must be appealed by May 31, 2025. To appeal this decision you will need to timely file a petition with the Michigan Tax 

Tribunal. The petition must be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. 

Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. You can print the petition that applies to your 

appeal and mail the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or 

complete the form online and submit it electronically. 

In order to appeal your property classification you must send an appeal to the State Tax Commission at the address below: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

Page 3

Printed 

on 

10/08/2025 

Parcel Number: 

08-14-17-479-036 

Jurisdiction: 

CITY OF ROSEVILLE 

County: 

MACOMB 

[Grantor 

~~ 

Jerantee 

© 

sale] sale 

|Inst. 

|Terms of Sale 

Liber 

~~ 

|Verified 

| 

Prent. 

| 

Price 

Date 

Type 

|& 

Page 

By 

Trans. 

[ 

co 

h 

So 

| 

94,900 

09/30/1997 [WD 

03-ARM'S LENGTH 

~ 

|NOT VERIFIED 

0.0 

SE 

EE 

: 

ee 

— 

— 

EE—— 

| 

} 

—_— 

| 

| 

[ 

|Property Address 

Class: 

RESIDENTIAL-IMPRO |Zoning: 

[Building Permit (s) 

| 

Date 

[Number 

[status 

18619 

11 MILE RD 

School: ROSEVILLE COMMUNITY SCHOOLS 

Electrical 

[702720/2024 

[PE240118 

|FINALED 

| 

___[P.R.E. 

100% 06/01/1999 

Res Garage 

Co 

11/27/2023 

|PB230675 

FINALED 

Quner's Name/Address 

~~ 

MAP #: 

[Electrical 

| 07/03/2014 

|PE140437 

FINALED 

[161s 1 worm wp 

2025 Est TCV 244,359 TCV/TFA: 240.04 Mechanical 

| 07/03/2014 

[pM140389 

FINALED 

ROSEVILLE 

MI 

48066 

X [Improved 

| 

[Vacant 

Land Value Estimates 

for Land Table 00077.00077 

N 

OF 

11 

MILE, 

E 

OF GRATIOT 

| 

Public 

* 

Factors 

* 

oo 

| 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

ee 

—TPirt Road 

11 MILE 

112.00 262.00 0.8518 1.0238 

348 

100 

33,991 

[fax Description 

| 

|eravel Road 

112 Actual Front Feet, 

0.67 Total Acres 

Total Est. 

Land Value 

= 

33,991 

ROSEVILLE 

FARMS 

#1 

LOT 

50 

EXC 

N 280.0 

FT 

ls 

W 37.25 

FT LOT 51 EXC 

N 280.0 

FT THAT 

[x Sr Road 

| Work Description for Permit PE240118, 

Issued 02/20/2024: 

200' UNDERGROUND; 

100 

ba 

* 

| 

orm 

Sewer 

. 

- 

|LIES N'LY OF A LINE DESC AS BEG AT A PT 

Sidewalk 

| AMP SERVICE; 

101-400 AMP SERVICE 

0.66 FT 

N OF SW COR LOT 50; 

TH NELY TO A 

|x 

water 

3/49/24 ADDED 

PT 16.0 

FT 

N OF SE COR LOT 50; 

TH CONT 

x 

|sower 

CIRCUITS (S); 

LAMPS/TUBES 

(25 OR LESS) 

} 

} 

INELY 

TO A 

PT 

31.51 

FT 

N 

OF SE 

COR LOT 

51 

Electric 

Work Description 

for 

Permit 

PB230675, 

Issued 11/27/2023: 

BUILDING 

40' 

x 

30 

| 

GARGE 

TO POE. 

Gas 

. 

Comments/Influences 

Curb 

STIBULATIONS: 

. 

1) 

ALL WORK TO MEET 2015 MICHIGAN BUILDING CODE 

|LOC OBS 5% 

[Street Lights 

2) 

SUBJECT TO FIELD INSPECTION 

| 

|standard Utilities 

3) 

FOOTING INSPECTION REQUIRED 

| nderground Utils. 

Work Description for 

Permit PE140437, 

Issued 07/03/2014: 

FURNACE 

Topography of 

WIRING/RECONNECT; 

AIR CONDITIONING RECONNECT 

Site 

Work Description for 

Permit PM140389, 

Issued 07/03/2014: 

REFRIG SELF-CONTAINED 

Level 

0-3HP; HEATING 0-100K BTU; 

STACKS, 

LINERS OR B-VENTS; HUMIDIFIER W/FURNACE 

[Ro111n, 

Work Description 

for 

Permit 

PM060546, 

Issued 09/21/2006: 

PIPING, 

RESIDENTIAL; 

| Low 

g 

PREFAB FIREPLACE 

igh 

Work Description 

for 

Permit 

PB030770, 

Issued 10/08/2003: 

PRIVACY FENCE 

|Landscaped 

wamp 

Wooded 

|Pond 

|Waterfront 

avine 

Wetland 

. 

r 

Ee — 

lood Plain 

Year 

Land 

Building] 

Assessed, 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

When 

What 

2025 

17,000] 

105,200 

122,200] 

90, 000M| 

69,532C 

A 

. 

RJM 09/12/2024 INSPECTED 

[2024 

| 

16,500] 

65,100] 

81,600] 

[ 

| 

35,822C 

|The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. RJM 12/19/2023 INSPECTED 

3023 

15,700] 

— ~ 75,800] 

= TT 

sa atic 

Licensed 

To: 

City 

of Roseville, 

County 

of 

RJM 12/06/2023 

NEW CONSTR 

—y

Page 4

Res

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. 25-002984

Section 1: Respondent’s Contact Information

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

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

Brook

M.I.

Last Name

Openshaw

Firm Name (if any)

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

29777 Gratiot

PO Box 290

City or Town

Roseville

State

Michigan

ZIP Code

48066

Telephone Number

586-445-5430

Fax Number

586-445-5402

E-mail Address

bopenshaw@roseville-mi.gov

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

The 2025 assessment represents 50% fair market value as of 12/31/2024.

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

08-14-17-479-036

Classification of Property:

Real 

Residential

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

90,000

Current Taxable Value as established by the BOR:

69,532

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

$180,000

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

90,000 

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/ Brook Openshaw

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

David

M.I.

Last Name/Company Name

Phillipoff

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

18619 E 11 Mile Rd

City or Town

Roseville

State

Michigan

ZIP Code

48066

Telephone Number

586-295-9289

Fax Number

E-mail Address

genxeral@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of Roseville (MACOMB)

County 

Macomb

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

My taxable value increased 94% for building a cold storage garage on my property. My garage has no windows, no heat, no a/c, no insulation, no drywall, and is 

vinyl sided. This was built in an old neighborhood and zero improvements were made to my house. I am hoping for a rate adjustment to the 50% rule for new 

construction for these reasons. Roseville assessors office reduced my assessed value by $32200 after I showed them with pictures the condition of my house. Their 

hands are tied with regards to the taxable value increase. It seems counterproductive and punishing to increase taxes this much for making an improvement to their 

property. Any relief will be greatly appreciated. Thank you. 

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: 08-14-17-479-036

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:

90000

Current Taxable Value as established by the BOR:

69532

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

175000 

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

87500

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

47500

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Phillipoff

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

David Phillipoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002984

City Of Roseville,

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 23, 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

David Phillipoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002984

City Of Roseville,

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 23, 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

David Phillipoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002984

City Of Roseville,

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 23, 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

MichisanDepartmentofrreasury, THIS lS NOT" A TAX BILL

1019 (Rev, 10-24)

Notice of Assessment, Taxable Valuation, and Property Classification

L-4400

6032

rnou:i;1y oF RosEVtLLE

ASSESSORS OFFICE

29777 GRATIOT

ROSEVILLE MI48066

PARCEL IDENTIFICATION

PARCEL NUMBER: 

08-14-17479-036

PROPERTY ADDRESS:

18619 11 M|LE RD

ROSEVILLE, MI 48066

OWNER'S NAME & ADDRESSiPERSON NAMED ON ASSESSMENT ROLL

6032

*********AUTO**s_DIGIT 48026

PHILLIPOEE, DAVID

18619 E 11 MILE RD

ROSEVTLLE, Mr 48056-2965

lil,l,ll,t,,illlrllrl,tlth,tl,hll,lrurlt1ll,lt,rlillh,l,tll,l

PRINCIPAL RESIDENCE EXEMPTION

% ExemptAs "Homeowners Principal Residence": 100.00%

% Exempt As "Qualified Agricultural Property": 

.00%

% Exempt As "MBT lndustrial Personal": 

.00%

% Exempt As "MBT Commercial Personal": 

.00o/o

Exempt As "Qualified Forest Property": I yes

ExemptAs"DevelopmentProperty": ! Yes

tr

tr

No

No

LEGAL DESCRIPTION:

ROSEVILLE FARMS #1 LOT 50 EXC N 280.0 FT & W 37,25 FT LOT 51 EXC N 280.0 FT THAT LIES N'LY OF A LINE DESC AS BEG

ATAPT1C,€6FTNCFS!ryGORLGT5C;ELINEtYTOAPTl€.CFT-Ngtr€reCR+-CT50;Ti-iCONTNELiFTOA+T31.5i FTi+

OF SE COR LOT 51 TO POE.

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 

Residential

PRIOR YEAR'S CLASSIFICATION: 4aI

Re s ident ial

The change in taxable value will increase/decrease your tax bill for the 2025

year by approximately: 

$1975

PRIOR AMOUNT

YEAR: 2924

CURRENT

TENTATIVE AMOUNT

YEAR: 

2025

CHANGE FROM

PRIOR YEAR TO

CURREI\,IT YEA,R

1. TAXABLEVALUE

35.822

69,532

33,710

2. ASSESSED VALUE:

81,600

122,200

40,600

3. TENTATIVE EQUALIZATION FACTOR: 

1.000

4, STATE EQUALIZED VALUE (SEV):

81,600

122,200

40,600

5. There WAS or

)T a transfer of ownership on this property in2024 WAS NOT

6. Assessor Change Reason:

New Construction, Market Adjustment

DETACHED GARAGE

The 202-5_!-qflation rate Multipller is: 1-031

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

Name:

BROOK L OPENSHAW

Phone:

(586)445-5430

Ematl Address:

ASSESST NG@ROSEVT LLE-M r. GOV

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

rHE 2025 BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 17TH FROM 10:00 AM TO 12:00 PM & 1 :00 PM TO 5:00'PM;

TUESDAY, MARCH 18TH FROM 3:00 PM TO 5:00 PM & 6:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 1gTH FROM 1 :00 PM TO

4:00 PM. TO MAKE AN APPOINTMENT PLEASE CALL THE ASSESSORS OFFICE AT 586-445-5430. A TAXPAYER MAY ALSO

APPEAL TO THE BOARD OF REVIEW BY LETTER.THE APPEAL MUST BE RECEIVED tsEFORE THE BOARD OF REVIEW

ADJOURNS ON MARCH 19,2025. LETTER APPEALS MUST BE SUBMITTED WITH A BOARD OF REVIEW PETITION FORM.

PETITION FORMS ARE AVAILABLE ON THE CITY OF ROSEVILLE WEBSITE UNDER THE ASSESSING DEPARTMENT AT

WWW,ROSEVILLE-MI.GOV

Page 2

2025 BOARD OF REVIE,W DECISION

FROM

CITY OF ROSEVILLE

ASSESSORS OFFICE

29777 GRATIOT

ROSEVILLE MI48066

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PHILLIPOFF, DAVID

18619 11 MILE RD

ROSEVILLE MI48066

PROPERTY IDENTIFICATION: (Parcel Code required. Property address and

legal description optional.):

08-t4-17-479-036 18619 11 MILE RD

THIS PROPERTY IS CLASSIFIED 4OI (RESIDENTIAL-IMPROVED)

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the

data necessary to compute your assessment and taxable value.

The Board has completed their review of parcel number: 08-14-17-419-036

They have made the following determination based on the information you supplied.

Board of Review Comments:

THE MARCH BOARD OF REVIEW ADJUSTED THE 2025 ASSESSMENT TO MARKET VAIUE.

2025 ORIGINAL ASSESSED VALUE

122

2025 ''BOARD OF REVIEW'' ASSESSED VALUE

90,000

(If the above amounts are the same, no revisions have occured)

2025 ORIGINAL TAXABLE VALUE

69,532

2025 ''BOARD OF REVIEW'' TAXABLE VALUE

69,532

2025 PRINCIPAL RESIDENCE EXEMPTION %

100.0000

If you disagree with the Board of Review's decision, further appeal may be made to the Michigan Tax Tribunal.

Residential properties must be appealed by July 31,2025. Commercialo Industrial or Business/Utility Personal Property

must be appealed by May 31,2025. To appeal this decision you will need to timely file a petition with the Michigan Tax

Tribunal. The petition must be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal.

Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. You can print the petition that applies to your

appeal and mail the completed form to the Michigan Tax Tribunal at P.O. Box 30232, Lansing, Michigan 48909 or

complete the form online and submit it electronically.

In order to appeal your property classification you must send an appeal to the State Tax Commission at the address below:

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI48909

If vou have anv questions resardins this notice nlease contact the Roseville Assessinq Denartment at 586-445-5430

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

David

M.I.

Last Name/Company Name

Phillipoff

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

18619 E 11 Mile Rd

City or Town

Roseville

State

Michigan

ZIP Code

48066

Telephone Number

586-295-9289

Fax Number

E-mail Address

genxeral@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of Roseville (MACOMB)

County 

Macomb

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

My taxable value increased 94% for building a cold storage garage on my property. My garage has no windows, no heat, no a/c, no insulation, no drywall, and is 

vinyl sided. This was built in an old neighborhood and zero improvements were made to my house. I am hoping for a rate adjustment to the 50% rule for new 

construction for these reasons. Roseville assessors office reduced my assessed value by $32200 after I showed them with pictures the condition of my house. Their 

hands are tied with regards to the taxable value increase. It seems counterproductive and punishing to increase taxes this much for making an improvement to their 

property. Any relief will be greatly appreciated. Thank you. 

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: 08-14-17-479-036

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:

90000

Current Taxable Value as established by the BOR:

69532

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

175000 

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

87500

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

47500

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Phillipoff

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.