Record Finder / 26-000985-TT
Michigan
Deborah I Johnson Petitioner V City Of Rochester Respondent
- Petitioner
- Deborah I Johnson
- Respondent
- City Of Rochester
Case overview
- Docket number
- 26-000985-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Order Setting Aside Default | Not recorded | Not recorded | 07/30/2026 | Not recorded | Download |
| 6 | Notice of Filing | Not recorded | Not recorded | 07/30/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 05/26/2026 | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 05/14/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/14/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/06/2026 | $0.00 | Download |
Documents
Order_Setting_Aside_Default_-_Opp.2026-07-30_13-29-41.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 14, 2026, for failing to file a copy of the notice giving rise to the appeal. Although the defaulted party failed to cure the default, a copy of the notice has been provided. As such, the Tribunal shall set the default aside. Therefore, IT IS ORDERED that the default is SET ASIDE. By: /s/ Patricia L. Halm Entered: July 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 14, 2026, for failing to file a copy of the notice giving rise to the appeal. Although the defaulted party failed to cure the default, a copy of the notice has been provided. As such, the Tribunal shall set the default aside. Therefore, IT IS ORDERED that the default is SET ASIDE. By: /s/ Patricia L. Halm Entered: July 30, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000985 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, 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
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MT
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RECEIVED MAY 2 6 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MH Bivesron GOVERNOR LANSING or PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. _26-000985 Tan Section 1: Respondent's Contact Information Unit of Government CITY OF ROCHESTER HILLS Mailing Address (No., Street, P.O. Box or Rural Route}: 1000 ROCHESTER HILLS DR City or Town: State: ZIP Code: ROCHESTER HILLS Mi 48309 Telephone Number: 248-656-4605 Emall Address (do not enter unless you want MTT to send all correspondence via email): taylori@rochesterhills.org Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: ML: Last Name: Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): City or Town: State: ZIP Code: Telephone Number: Email Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attacha separate sheet if necessary. a Yes [m] No v4} Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? I Yes [J No
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal INFORMATION PROVIDED TO THE MARCH BOARD OF REVIEW BY THE PETITIONER AND THE ASSESSORS OFFICE SUPPORTS THE DECISION OF THE BOARD. THE TRUE CASH VALUE OF $273,960 IS THE FAIR MARKET VALUE OF THE PROPERTY AS OF DECEMBER 31, 2025. 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)? If] Yes [ No If yes, check which BOR Petitioner attended: [Al March [] uly [J pecemser If the July or December BOR revised the assessment(s) at issue, did it have authority? [m0] Yes [ma] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [mi] Yes [mn] No Hf yes, explain Is Petitioner appealing from a State Tax Commission Order? 0 Yes v4) No If so, what is the Issue date? IF PETITIONER |S APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, Issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 70-1 5.28-200-071 Classification of Property: Reaild Personai [] (check one) Agricultural [J Commercial [J Industrial J Residential Zl ~~ Timber-Cutover [1 Developmental [J] Utility [1 (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
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- NOTICE OF 2026 BOARD OF REVIEW DECISION - + City of Rochester Hills The board's decision is Assessing Department 1000 Rochester Hills Drive for one year only Rochester Hills MI 48309 JOHNSON, DEBORAH 1 ROCHESTER 2201 SIBONEY CT = ROCHESTER HILLS MI 48309-3749 MICHIGAN Parcel Number: 70-15-28-200-071 Property Class: 407 (RESIDENTIAL CONDOMINI Property Address: 2201 SIBONEY CT Values set prior to the March Board of Review: 2026 Assessed Value 136,980 2026 Taxable Value 136,980 The Board of Review has examined your 2026 Assessed Value and/or Taxable Value and has made the following board determination: 2026 FINAL Assessed Value set by . 136980 the Board of Review ) 2026 FINAL Taxable Value set by : - the Board of Review 136,980 The 2025 Capped Value formula is 2025 Taxable Value, minus losses, increased by the consumer price index of 1.027 plus additions. The 2026 taxable value is the lower of the 2026 Assessed value or the 2026 Capped value. Your taxes are levied on the Taxable Value. Further Appeal of Valuation may be made, by filing a petition that can be obtained at www.michigan.gov/taxtrib (click Small Claims Tab) and mail to the Michigan Tax Tribunal, P.O. Box 30232, Lansing MI 48909. The final date for filing a residential valuation appeal to the Michigan Tax Tribunal is July 31 of the current year. The final date for filing a commercial or personal property valuation appeal is May 31 of the current year. Taxpayers
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PROOF OF SERVICE The undersigned states that on May 19, 2026 she mailed a copy of the Petition and Proof of Service for docket number 26-000985 via first class mail to: Deborah | Johnson, 2201 Siboney Ct., Rochester Hills, MI 48309 Michigan Tax Tribunal, PO Box 30232, Lansing, MI 48909 By affixing proper postage and mailing from a U.S. mailbox in Rochester Hills, MI. Hedi Shookan Heidi Shevokas, Assessing Tech
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Assessing Dept ROCHESTER HILLS 1000 Rochester Hills Dr. Rochester Hills, MI 48309 av 9207 92 AVW ho mad penieoay Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 FIRST-CLASS rans og Gs LO us POSTAGE ol i id EA W : NHL; zr 10 §0 Sela" 0008036911MA RR FH FE FU LE IT ER | FRU
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SC_Order_of_Default_of_Petition.2026-05-14_17-26-15.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: May 14, 2026 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial
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MTT Docket No. 26-000985 Page 2 of 2 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: May 14, 2026 Patricia L. Halm, Tribunal Chair 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 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial
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MTT Docket No. 26-000985 Page 2 of 2 service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of
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MT
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RECEIVED APR 0.9 2026 MI STATE OF MICHIGAN CHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name "DERRY H : TR Hs on Mailing Address (No., Street, P.O. Box oj Rural Route) C+ City Town 2 a [ 3 i 2 — ely State ZIP Code Rochester Hills MT 5309 Telephone RY b = UE = ) 7 0 Fae Email FT (do not enter unless you want MTT to send all correspondence via email) bora h MR 20630) i mail. Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name [28 Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State | ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information “use the multiple parcel form for additional, contiguous parcels. How many parcels are you 1 you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No Properly Address (No., Str A001 O Boney. +1f No, you must file separate appeals for each parcel y or Twn « | [4] Count; land bikes ter Hills Cat Taxing Authority (Gity or Towns! ty oe Rochyatrer Hills Mr #¢%01
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) x True Cash and Taxable Value + [0 Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Assessed Valu atads 50% of He sees pres of #250, 000." Section 6: Jurisdictional Issues i Did you protest the assessment at a Board of Review (BOR)? 74) Yes [No If Yes, check which BOR you attended: JX] March [J July [J December 1FNo, please check the applicable reason(s): [J Not required to attend [J Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [J Appealing within 35 days of State Tax Commission Order [J Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain. Year(s) under appeal: a 03 [3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. Parcel Number: ZF0- | 5 = ho | §— 200- [S) + / Classification of Property: Real I Personal [J (check one) Agricultural 1 Commercial 1 Industrial J Residential ji Timber-Cutover 1 Developmental [1 Utility (J (check one) Assessed Value (also known as State Equalized Value) established TR established by the Board of Review: by the Board of Reviey(y / 3, Q 20 (3p, 9 £0 What do you believe is the fair market value (also known as true cash value)? 50,000 What do you believe is the assessed value? (muttiply true cash What do you believe is the taxable value? (cannot exceed value by .5) Ne 1345, 000 assessed value) A 135,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes [J No If you answered yes to the above question, you are not required to pay any filing fees. ifthe properly does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 Ifthe 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 $260.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required Petitiongr pr Atforney/Authorized Representative’s Signature: a aL Lions oto oo—
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, 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: May 14, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, 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: May 14, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Deborah I Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000985 City Of Rochester, 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: May 14, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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RECEIVED APR 0.9 2026 MI STATE OF MICHIGAN CHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name "DERRY H : TR Hs on Mailing Address (No., Street, P.O. Box oj Rural Route) C+ City Town 2 a [ 3 i 2 — ely State ZIP Code Rochester Hills MT 5309 Telephone RY b = UE = ) 7 0 Fae Email FT (do not enter unless you want MTT to send all correspondence via email) bora h MR 20630) i mail. Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name [28 Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State | ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information “use the multiple parcel form for additional, contiguous parcels. How many parcels are you 1 you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No Properly Address (No., Str A001 O Boney. +1f No, you must file separate appeals for each parcel y or Twn « | [4] Count; land bikes ter Hills Cat Taxing Authority (Gity or Towns! ty oe Rochyatrer Hills Mr #¢%01
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) x True Cash and Taxable Value + [0 Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Assessed Valu atads 50% of He sees pres of #250, 000." Section 6: Jurisdictional Issues i Did you protest the assessment at a Board of Review (BOR)? 74) Yes [No If Yes, check which BOR you attended: JX] March [J July [J December 1FNo, please check the applicable reason(s): [J Not required to attend [J Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [J Appealing within 35 days of State Tax Commission Order [J Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain. Year(s) under appeal: a 03 [3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. Parcel Number: ZF0- | 5 = ho | §— 200- [S) + / Classification of Property: Real I Personal [J (check one) Agricultural 1 Commercial 1 Industrial J Residential ji Timber-Cutover 1 Developmental [1 Utility (J (check one) Assessed Value (also known as State Equalized Value) established TR established by the Board of Review: by the Board of Reviey(y / 3, Q 20 (3p, 9 £0 What do you believe is the fair market value (also known as true cash value)? 50,000 What do you believe is the assessed value? (muttiply true cash What do you believe is the taxable value? (cannot exceed value by .5) Ne 1345, 000 assessed value) A 135,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes [J No If you answered yes to the above question, you are not required to pay any filing fees. ifthe properly does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 Ifthe 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 $260.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required Petitiongr pr Atforney/Authorized Representative’s Signature: a aL Lions oto oo—
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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.