Emanuel Rusu Petitioner V Township Of Canton Respondent
- Petitioner
- Emanuel Rusu
- Respondent
- Township Of Canton
Case overview
- Docket number
- 26-002895-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/29/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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Page 1
2026 BOARD OF REVIEW DECISION FROM CHARTER ASSESSOR (734) 394-5111 1150 S. CANTON CENTER RD. CANTON, MI 48188-1699 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 71 030 99 0001 715 7050 SHELLEY LN RUSU, EMANUEL - CAMELIA PART OF THE NW 1/4 OF SEC 8, T2S RSE, CANTON REV. LIVING TRUST TOWNSHIP, WAYNE COUNTY, MICHIGAN DESC AS 7050 SHELLY LANE FOLLOWS: COMMENCING AT THE N 1/4 CORNER OF SEC 8 IhScag F 0 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E CANTON, MI 43187 240.00 FT TO POB TH S 00DEG 15M 03S E 180.00 FT TH S 89DEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 ET TH N 89DEG 45M 50S E 322.50FT TO POB CONTAINING 1.333 ACRES 2018 PARENT 030-99-0001-003 CHILDREN 030- 99-0001-714, 030-99-0001-715, 030-99-0001-716, 030-99-0001- n7 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessed and taxable value. The Board has completed their review of parcel number 71 030 99 0001 715 They have made the following determination based on the information you supplied. Board of Review Comments DENIED LACK OF EVIDENCE [2026 ORIGINAL ASSESSED VALUE 662,300 [2026 "BOARD OF REVIEW" ASSESSED VALUE 662.300 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 618,460 = [2026 "BOARD OF REVIEW" TAXABLE VALUE 618,460 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 If you disagree with the March Board of Review's decision you may appeal to the Michigan Tax Tribunal: Michigan Tax Tribunal P.O. Box 30232 Phone 517-335-9760 Lansing, MI 48909 www.michigan.gov/taxtrib Deadlines for filing 2026 appeals to the Michigan Tax Tribunal are: Commercial Real and Personal by May 31, 2026 Industrial Real and Personal by May 31, 2026 Agricultural Real and Personal by July 31, 2026 Residential Real by July 31, 2026 Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a Small Claims appeal through the website listed above. Any questions about this notice may be directed to the Assessor's Office at 734-394-5111.
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Moh 1LE W-2upIv Department of Treasury ] A 618 (Rev. 12-25 Petition to Board of Review L-4035 This form Is Issued under the authority of P.A. 206 of 1883, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) RUSU, EMANUEL - CAMELIA Township or City County Year of Appeal CANTON TOWNSHIP Wayne The undersigned protests the assessad value and/or the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) PART OF THE NW 1/4 OF SEC 8, T2S R8E, CANTON TOWNSHIP, WAYNE COUNTY, EE COUTTS MICHIGAN DESC AS FOLLOWS:COMMENCING AT THE N 1/4 CORNER OF SEC 8 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E 240.00 FT TO POB TH S 00DEG 15M 7050 SHELLEY LN 03S E 180.00 FT TH S 8IDEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 FT TH N 89DEG 45M 50S E 322.50 FT TO POB CONTAINING 1.333 ACRES2018PARENT 030-99-0 Protested Item [J Assessed Value [J Tentative [J Taxable Status [J Classification [J Qualifed Agricultural Taxable Value (exemption) Property Exemption 1. PROTEST OF ASSESSMENT Complete this section for a protest of assessed value , including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Amount Owner's Estimate of True Cash Value (Markel Value) 662,300 / 022, 00 2. PROTEST OF TAXABLE VALUE [COMPIETEWis Section Tor a protest of Taxable Vale REASON: Value of Losses Q Value of Additions 0 Poverty Exemption [0 Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification, The Board of Review must make their decision regarding classification In accordance with secton 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property. Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) [J Agricultural [J Industrial [J Timber Cutover [J Utility (Personal Property Only) 0 commercial pa Residential Opevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local School operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. Percent qualified agricultural exemption granted by assessor: (Enter 0 If exemption is denied) |Percent qualified agricultural exemption requested by Owner: (Enter 100 if full lexemption requested) SAN EST [State reason(s) Tor profes! of assessed value and/or the tentative taxable value andlor classification and/or qualified agricultural ‘property exemption, Asses nent 5 Fo bit Compared Fo Chandlery wew ounstructhion
Page 3
Form
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Individual First Name M.I. Last Name Emanuel Rusu Mailing Address (No., Street, P.O. Box or Rural Route) 7050 Shelley Ln City or Town State ZIP Code CANTON Michigan 48187 Telephone Number 3137279198 E-mail Address flexiboiu@gmail.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel Yes Property Address (No., Street) 7050 Shelley Ln City or Town County State ZIP Code CANTON Wayne Michigan 48187 Taxing Authority (City or Township) Township Of Canton (WAYNE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Assessment and taxable values are significantly higher compared to similar property. TCV sale data indicates the assessment value is too high. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 71 030 99 0001 715 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 662300 Current Taxable Value as established by the Board of Review: 618460 What do you believe is the fair market value? 1000000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 500000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Emanuel Rusu 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes 3 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Emanuel Rusu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002895 Township Of Canton, 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: October 6, 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 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Emanuel Rusu, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002895 Township Of Canton, 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: October 6, 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 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
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.
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Page 1
2026 BOARD OF REVIEW DECISION FROM CHARTER ASSESSOR (734) 394-5111 1150 S. CANTON CENTER RD. CANTON, MI 48188-1699 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 71 030 99 0001 715 7050 SHELLEY LN RUSU, EMANUEL - CAMELIA PART OF THE NW 1/4 OF SEC 8, T2S RSE, CANTON REV. LIVING TRUST TOWNSHIP, WAYNE COUNTY, MICHIGAN DESC AS 7050 SHELLY LANE FOLLOWS: COMMENCING AT THE N 1/4 CORNER OF SEC 8 IhScag F 0 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E CANTON, MI 43187 240.00 FT TO POB TH S 00DEG 15M 03S E 180.00 FT TH S 89DEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 ET TH N 89DEG 45M 50S E 322.50FT TO POB CONTAINING 1.333 ACRES 2018 PARENT 030-99-0001-003 CHILDREN 030- 99-0001-714, 030-99-0001-715, 030-99-0001-716, 030-99-0001- n7 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessed and taxable value. The Board has completed their review of parcel number 71 030 99 0001 715 They have made the following determination based on the information you supplied. Board of Review Comments DENIED LACK OF EVIDENCE [2026 ORIGINAL ASSESSED VALUE 662,300 [2026 "BOARD OF REVIEW" ASSESSED VALUE 662.300 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 618,460 = [2026 "BOARD OF REVIEW" TAXABLE VALUE 618,460 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 If you disagree with the March Board of Review's decision you may appeal to the Michigan Tax Tribunal: Michigan Tax Tribunal P.O. Box 30232 Phone 517-335-9760 Lansing, MI 48909 www.michigan.gov/taxtrib Deadlines for filing 2026 appeals to the Michigan Tax Tribunal are: Commercial Real and Personal by May 31, 2026 Industrial Real and Personal by May 31, 2026 Agricultural Real and Personal by July 31, 2026 Residential Real by July 31, 2026 Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a Small Claims appeal through the website listed above. Any questions about this notice may be directed to the Assessor's Office at 734-394-5111.
Page 2
Moh 1LE W-2upIv Department of Treasury ] A 618 (Rev. 12-25 Petition to Board of Review L-4035 This form Is Issued under the authority of P.A. 206 of 1883, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) RUSU, EMANUEL - CAMELIA Township or City County Year of Appeal CANTON TOWNSHIP Wayne The undersigned protests the assessad value and/or the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) PART OF THE NW 1/4 OF SEC 8, T2S R8E, CANTON TOWNSHIP, WAYNE COUNTY, EE COUTTS MICHIGAN DESC AS FOLLOWS:COMMENCING AT THE N 1/4 CORNER OF SEC 8 TH S 89DEG 45M 50S W 60.00 FT TH S 00DEG 15M 03S E 240.00 FT TO POB TH S 00DEG 15M 7050 SHELLEY LN 03S E 180.00 FT TH S 8IDEG 45M 50S W 322.5 FT TH N 00DEG 15M 03S W 180.00 FT TH N 89DEG 45M 50S E 322.50 FT TO POB CONTAINING 1.333 ACRES2018PARENT 030-99-0 Protested Item [J Assessed Value [J Tentative [J Taxable Status [J Classification [J Qualifed Agricultural Taxable Value (exemption) Property Exemption 1. PROTEST OF ASSESSMENT Complete this section for a protest of assessed value , including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Amount Owner's Estimate of True Cash Value (Markel Value) 662,300 / 022, 00 2. PROTEST OF TAXABLE VALUE [COMPIETEWis Section Tor a protest of Taxable Vale REASON: Value of Losses Q Value of Additions 0 Poverty Exemption [0 Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification, The Board of Review must make their decision regarding classification In accordance with secton 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property. Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) [J Agricultural [J Industrial [J Timber Cutover [J Utility (Personal Property Only) 0 commercial pa Residential Opevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local School operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. Percent qualified agricultural exemption granted by assessor: (Enter 0 If exemption is denied) |Percent qualified agricultural exemption requested by Owner: (Enter 100 if full lexemption requested) SAN EST [State reason(s) Tor profes! of assessed value and/or the tentative taxable value andlor classification and/or qualified agricultural ‘property exemption, Asses nent 5 Fo bit Compared Fo Chandlery wew ounstructhion
Page 3
Form
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
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Individual First Name M.I. Last Name Emanuel Rusu Mailing Address (No., Street, P.O. Box or Rural Route) 7050 Shelley Ln City or Town State ZIP Code CANTON Michigan 48187 Telephone Number 3137279198 E-mail Address flexiboiu@gmail.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel Yes Property Address (No., Street) 7050 Shelley Ln City or Town County State ZIP Code CANTON Wayne Michigan 48187 Taxing Authority (City or Township) Township Of Canton (WAYNE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Assessment and taxable values are significantly higher compared to similar property. TCV sale data indicates the assessment value is too high. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 71 030 99 0001 715 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 662300 Current Taxable Value as established by the Board of Review: 618460 What do you believe is the fair market value? 1000000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 500000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Emanuel Rusu 2 of 3
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes 3 of 3
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.