Record Finder / 26-001249-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8Notice of FilingNot recordedNot recorded08/21/2026Not recordedDownload
7Order Setting Aside P DefaultNot recordedNot recorded08/21/2026Not recordedDownload
6Response to Order - PetitionPET406/09/2026Not recordedDownload
5Answer was receivedRESPNot recorded06/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded05/22/2026Not recordedDownload
3Petition has been verifiedPET105/22/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded05/22/2026Not recordedDownload
1A petition was received.PETNot recorded04/15/2026$0.00Download

Documents

SC-Notice_of_Filing_of_Answer.2026-08-21_11-09-23.pdfRead complete document text →
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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 FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 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

Page 3

Elissa J Johnson

18750 Rock St

Roseville , MI 48066

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 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

Page 5

MTT

Page 6

ST

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Order_Setting_Aside_P_Default.2026-08-21_11-07-36.pdfRead complete document text →
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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.

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

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.

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

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.

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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Page 1

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.

Page 2

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.

Page 3

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)

Page 4

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:

Page 5

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

Page 6

2026

Page 7

« 

EF

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Page 1

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

Page 2

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

Page 3

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***

Page 4

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

Page 5

Parce

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Page 1

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

Page 2

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?

Page 3

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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SC_Order_of_Default_of_Petition.2026-05-22_08-36-35.pdfRead complete document text →
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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.

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.

Page 2

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)

Page 3

Elissa J Johnson

18750 Rock St

Roseville , MI 48066

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.

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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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

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SC_Notice_of_Docket_Number.2026-05-22_08-34-28.pdfRead complete document text →
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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

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