Elissa J Johnson Petitioner V City Of Roseville Respondent
- Petitioner
- Elissa J Johnson
- Respondent
- City Of Roseville
Case overview
- Docket number
- 26-001249-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 08/21/2026 | Not recorded | Download |
| 7 | Order Setting Aside P Default | Not recorded | Not recorded | 08/21/2026 | Not recorded | Download |
| 6 | Response to Order - Petition | PET | 4 | 06/09/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 06/17/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 05/22/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/22/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/15/2026 | $0.00 | Download |
Documents
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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. 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. 26-001249 Page 2 of 4 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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Elissa J Johnson 18750 Rock St Roseville , MI 48066
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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. 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
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MTT
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ST
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 22, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: August 21, 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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Elissa J Johnson 18750 Rock St Roseville , MI 48066
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 22, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: August 21, 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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on May 22, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: August 21, 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 JUN 092026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN « GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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: May 22, 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.
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STATE OF MICHIGAN + GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \ MTT Docket No. 26-001249 City Of Roseville, 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.} 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. (Talia os Han. Entered: May 22, 2026 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE | 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.
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MTT Docket No. 26-001249 Page 2 of 4 A submission through the tribunals 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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Nn pepe THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification us This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CITY OF ROSEVILLE PARCEL IDENTIFICATION ASSESSORS OFFICE PARCEL NUMBER: 08-14-16-104-007 29777 GRATIOT AVE PROPERTY ADDRESS: ROSEVILLE MI 48066 18750 ROCK ROSEVILLE, MI 48066 SCHOOL DISTRICT CODE: 50030 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS 7328 % Exempt As "Homeowners Principal Residence: 100.00% Axe EALEEAUTOS*5-DIGIT 48026 T13 Pl #44 % Exempt As "Qualified Agricultural Property™: 00% JOHNSON, ELISSA J % Exempt As "MBT Industrial Personal": 00% 18750 ROCK ST hm bel RTT— % Exempt As "MBT Commercial Personal®: 00% ULTRA] EE ET FH TU Ol RU TE LU ERT Exempt As “Disabled Veteran or Surviving Spouse": [0 Yes No Exempt As "Qualified Forest Property™: Od Yes x No Exempt As "Development Property™ [H] Yes No LEGAL DESCRIPTION: ROCK ESTATE SUB #3 LOT 122 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM for the 2026 year by approximately: $116 YEAR: 2925 TEnRTivE AMOUNT PY 1. TAXABLE VALUE: 72,170 74,118 1,948 2. ASSESSED VALUE: __89,100 92,800 | 3,700 3. TENTATIVE EQUALIZATION FACTOR: 1.000 ._ : 4. STATE EQUALIZED VALUE (SEV): 89,100 92,800 3,700 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Jes No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: BROOK L OPENSHAW (586)445-5430 ASSESSING@ROSEVILLE-MI.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
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Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the | property owner. - Property taxes are calculated based on the Taxable Value (Line 1). State
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2026
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« EF
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Elissa J Johnson, Petitioner, Vv MTT Docket No. 26-001249 Parcel No. 08-14-16-104-007 City of Roseville, Respondent / PROOF OF SERVICE 1, Brook Openshaw an employee for the City of Roseville, hereby certify that on June 17, 2026 | served a copy of the Property Tax Appeal Answer Form to the following party by first class mail addressed as follows: Petitioner: Elissa J Johnson 18750 Rock 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. nuk. opine Brook Openshaw June 17, 2026
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2026 BOARD OF REVIEW DECISION FROM CITY OF ROSEVILLE ASSESSORS OFFICE 29777 GRATIOT AVE 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.) 08-14-16-104-007 18750 ROCK JOHNSON, ELISSA J 18750 ROCK 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: (8-14-16-104-007 They have made the following determination based on the information you supplied. Board of Review Comments: THE MARCH BOARD OF REVIEW DETERMINED THAT THE 2026 ASSESSMENT IS FAIR AND EQUITABLE [2026 ORIGINAL ASSESSED VALUE 92,800 ] 2026 "BOARD OF REVIEW" ASSESSED VALUE 92,800 (If the above amounts are the same, no revisions have occured) [ 2026 ORIGINAL TAXABLE VALUE 74,118 | [ 2026 "BOARD OF REVIEW" TAXABLE VALUE 74,118 [ 2026 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 31,2026. Commercial, Industrial or Business/Utility Personal Property must be appealed by May 31, 2026. 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
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Parcel Number: 08-14-16-104-007 Jurisdiction: CITY OF ROSEVILLE County: MACOMB Printed on 06/17/2026 Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified Prent. Price Date Type & Page By Trans. FIVE STAR ASSET MANAGEMEN JOHNSON, ELISSA J 136,000] 03/11/2021 [WD 03-ARM'S LENGTH |28060/305 DEED 100.0 LOWTHER, TODD & CYNTHIA ( FIVE STAR ASSET MANAGEMEN 64,436] 02/21/2021 [SD | 13-GOVERNMENT [265417671 DEED 100.0 LOWTHER, TODD G & CYNTHIA FIVE STAR ASSET MANAGEMEN | 64,436] 02/21/2020 |SD 10-FORECLOSURE [265417671 DEED 0.0 [ ) 84,000] 11/25/1996 [wD |03-ARM'S LENGTH DEED 0.0 Property Address [Class: RESIDENTIAL-IMPRO Zoning: Building Permit (s) Date Number Status 18750 ROCK ) i School: ROSEVILLE COMMUNITY SCHOOLS |[Res, Roof = 1 01/27/2021 |PB210046 © |FINALED oo Co ~~ |P.R.E. 100% 03/11/2021 | oo 1 I — Owner's Name/Address MAP #: | T T T - JoRNoON RLISSA od 2026 Est TCV 185,508 TCV/TEA: 172.25] To 1 oo ROSEVILLE MI 48066 X Improved [Vacant | Land Value Estimates for Land Table 00074.00074 N OF MARTIN, E OF GRATIOT "Public So x Factors * I oo B B Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value — — —Tbirt Road : STANDARD LOT 56.00 126.00 0.9557 0.9895 415 100 21,977 Tax Description |gravel Road 56 Actual Front Feet, 0.16 Total Acres Total Est. Land Value = 21,977 ROCK ESTATE SUB #3 LOT 122 | a — LE X |Paved Road Work Description for Permit PB210046, Issued 01/27/2021: TEAR OFF AND RESHINGLE t GARAGE ROOF Sidewalk STIPULATIONS: X Water 1) OPEN ROOF INSPECTION REQUIRED X [Sewer 2) ALL CONSTRUCTION TO MEET THE 2015 MICHIGAN RESIDENTIAL CODE Electric 3) VENTILATION REQUIREMENTS PER 2015 MICHIGAN RESIDENTIAL CODE SECTION R-806 as Curb Street Lights Standard Utilities Underground Utils. | Topography of Site Comments/Influences Storm Sewer Rolling Low High Landscaped Swamp Wooded |Pond |Waterfront |Ravine |Wetland — — I — EN — - . _— Flood Plain |Year Land Building| Assessed Board of| Tribunal/| Taxable Value| Value Value Review Other Value Who When What 12026 | 11,000] 81,800 92,800] 92,8008 71, 118C [FR Te 2 Ae “08% [RJM 05/25/2021 VERIFIED S 2025 10,200] 78,900] 89,100 89,100M| 72,170C The Equalizer. Copyright (c) 1999 - 2009. RJM 05/25/2021 NEW CONSTR Licensed To: City of Roseville, County of RJM 10/23/2020 UPDATED PI | vie | | hs Macomb, Michigan 2023 9,100] 67,000 76,100 69, 930C *** Information herein deemed reliable but not guaranteed***
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Residential Building 1 of 1 Building Type X |Single Family Mobile Home Town Home Duplex |A-Frame — X |Wood Frame I Building Style: BRK RANCH BSMT (4) Interior " (3) Roof [Eavestrough Insulation 0|Front Overhang 0/Other Overhang (cont.) Drywall | |Paneled [Plaster Wood T&G X |Gas | |Trim & Decoration Yr Built |Remodele Parcel Number: (11) Heating/Cooling Elec. | Steam Gas | [oil | [Coal Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant
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Parce
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001249 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Roseville (MACOMB) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Brook M.I. Last Name Openshaw Firm Name (if any) City of Roseville Address (No., Street, P.O. Box or Rural Route) 29777 Gratiot Ave City or Town Roseville State Michigan ZIP Code 48066 Telephone Number 586-445-5430 E-mail Address bopenshaw@roseville-mi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The 2026 assessment represents 50% fair market value as of 12/31/2025. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please 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, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 08-14-16-104-007 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 92800 Current Taxable Value as established by the Board of Review: 74118 What do you believe is the fair market value? 185600 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Brook Openshaw Attorney or Authorized Agent’s Signature: /s/
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, 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 22, 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 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.
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MTT Docket No. 26-001249 Page 2 of 4 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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Elissa J Johnson 18750 Rock St Roseville , MI 48066
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, 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 22, 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 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.
Page 5
MTT Docket No. 26-001249 Page 2 of 2 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)
Page 6
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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 City Of Roseville, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and
Page 7
MT
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Page 1
GRETCHEN WHITMER
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
APR 17.2026
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
GOVERNOR
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
MI.
Last Name/Company Name
Eh<sa
J | Johnson
Mailing Address (No., Street, P.O. Box or Rural Route)
13150 Rock st
City or Town
|
State
ZIP Code
Ros wile
MT | 4%0LL
Telephone Number
2131 Civ S
Email Address {do not enter unless you want MTT to send all correspondence via email)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information
]
First Name
Mm).
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 uniess 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
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[7 vest
[J nor
**1f No, you must file separate appeals for each parcel
Property Address {No., Street)
V8T150 feck
City or Town
County
State
ZIP Code
Lose wile
Macomb
ML
| 4500,Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check all that appiy)
[J True Cash and Taxable Value
[Faxable Value Only (calculation)
0 Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
A+ dhe Mardy Board of Beview, the attachments wuas not provide Lo€ Neighbes
Pomes™ porchase.d gears abr T perthecd meg heme. Tvst spel Lt bra
March Boar? o¢ Leven 0€ the rrerty tax inckase, shoe D Marth Band of
Periow Shieh istues cath Mf home ane? Lgave Yo March
Goan 0 Hlevtew
an Auer’ 1664 on my Porta Ben o Cans pst conpancy Stechng her can See Thane Loder
Coming RAID tang Busrtintnt Uhan
ib viaing,
“Tha
femson Hor Hails Appeal
I> Neighlow
Nar pre (eeant wnt
sale (urdrasies ane dei progety taxes
| anst trv astessmesty
Are lobes Hunn Mira, and nae beans sale (orhart (rite 75 Loger: My ned gow”
A
LEIS Vicke hove {ordnasc
195,000
on ¥) tof TOL, Hhedhon
|; on se
{oprty taxes 81,724 Tax assoion bk YF, SOO. Qrelher Neighlar 25%
Waldorf wosutlle
; ML Gg6i,t0 Hone ordre
197,000 jon
VJ 29f2T has 2176 sg0E
Pogerty Faxes, Tax Ascysmant
¥ 75 &0 An 1ESFL Reo aseville 486066
Fac yordwoe #145, 500
3)
F
nes
¥ 21478 Tax Assos
<
3
Lofeoi Ibeed Lake fogerty Teixes
t
~
#77, 4D These
an
Pp
ans
Ptha
[N
ite
Ahors Art
ov bok mang dhecr
{oo portly Taxes an CSR
ts, FIRE AOS I JINR Gh Ey rad
Section 6: Jurisdictional Issues
,
Did you protest the assessment at a Board of Review (BOR)? Yes
[I] No
Zz
1f Yes, check which BOR you attended: march
[i] July
[1] December
#f No, please check the applicable reason{s):
[m] Not required to attend
[Wl] Appealing a purported Clerical Error or Mutuai Mistake of Fact {if yes, include explanation in Section 5)
[| Appealing within 35 days of State Tax Commission Order
H Appealing within 35 days of receipt of Notice of Uncapping
Other
if you checked “other” above, explain: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 multipte parcel form for additional, contiguous parcels. Parcel Number: OB - 14-16-10 -o67] Classification of Property: Realf] Personal [J (check one) Agricultural £3 Commercial [J industriat J Residential Timber-Cutover J Developmental [J Utitity [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: he Board of Review: by the Board of Review: G2 ,360 14 01148 What do you believe is the fair market value (also known as true cash value)? 0,600 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 30 \ 600 assessed value) Ro, 0OO 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 (} No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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: Flling 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 the 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 the property is
Page 4
E
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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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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: May 22, 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
Page 2
Elissa J Johnson 18750 Rock St Roseville , MI 48066
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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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: May 22, 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
Page 4
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 Elissa J Johnson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001249 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: May 22, 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
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.
Read document text excerpt
Page 1
GRETCHEN WHITMER
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
APR 17.2026
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
GOVERNOR
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
MI.
Last Name/Company Name
Eh<sa
J | Johnson
Mailing Address (No., Street, P.O. Box or Rural Route)
13150 Rock st
City or Town
|
State
ZIP Code
Ros wile
MT | 4%0LL
Telephone Number
2131 Civ S
Email Address {do not enter unless you want MTT to send all correspondence via email)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information
]
First Name
Mm).
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 uniess 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
If you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[7 vest
[J nor
**1f No, you must file separate appeals for each parcel
Property Address {No., Street)
V8T150 feck
City or Town
County
State
ZIP Code
Lose wile
Macomb
ML
| 4500,Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check all that appiy)
[J True Cash and Taxable Value
[Faxable Value Only (calculation)
0 Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
A+ dhe Mardy Board of Beview, the attachments wuas not provide Lo€ Neighbes
Pomes™ porchase.d gears abr T perthecd meg heme. Tvst spel Lt bra
March Boar? o¢ Leven 0€ the rrerty tax inckase, shoe D Marth Band of
Periow Shieh istues cath Mf home ane? Lgave Yo March
Goan 0 Hlevtew
an Auer’ 1664 on my Porta Ben o Cans pst conpancy Stechng her can See Thane Loder
Coming RAID tang Busrtintnt Uhan
ib viaing,
“Tha
femson Hor Hails Appeal
I> Neighlow
Nar pre (eeant wnt
sale (urdrasies ane dei progety taxes
| anst trv astessmesty
Are lobes Hunn Mira, and nae beans sale (orhart (rite 75 Loger: My ned gow”
A
LEIS Vicke hove {ordnasc
195,000
on ¥) tof TOL, Hhedhon
|; on se
{oprty taxes 81,724 Tax assoion bk YF, SOO. Qrelher Neighlar 25%
Waldorf wosutlle
; ML Gg6i,t0 Hone ordre
197,000 jon
VJ 29f2T has 2176 sg0E
Pogerty Faxes, Tax Ascysmant
¥ 75 &0 An 1ESFL Reo aseville 486066
Fac yordwoe #145, 500
3)
F
nes
¥ 21478 Tax Assos
<
3
Lofeoi Ibeed Lake fogerty Teixes
t
~
#77, 4D These
an
Pp
ans
Ptha
[N
ite
Ahors Art
ov bok mang dhecr
{oo portly Taxes an CSR
ts, FIRE AOS I JINR Gh Ey rad
Section 6: Jurisdictional Issues
,
Did you protest the assessment at a Board of Review (BOR)? Yes
[I] No
Zz
1f Yes, check which BOR you attended: march
[i] July
[1] December
#f No, please check the applicable reason{s):
[m] Not required to attend
[Wl] Appealing a purported Clerical Error or Mutuai Mistake of Fact {if yes, include explanation in Section 5)
[| Appealing within 35 days of State Tax Commission Order
H Appealing within 35 days of receipt of Notice of Uncapping
Other
if you checked “other” above, explain: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 multipte parcel form for additional, contiguous parcels. Parcel Number: OB - 14-16-10 -o67] Classification of Property: Realf] Personal [J (check one) Agricultural £3 Commercial [J industriat J Residential Timber-Cutover J Developmental [J Utitity [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: he Board of Review: by the Board of Review: G2 ,360 14 01148 What do you believe is the fair market value (also known as true cash value)? 0,600 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 30 \ 600 assessed value) Ro, 0OO 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 (} No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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: Flling 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 the 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 the property is
Page 4
E
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.