Erin Wade Petitioner V City Of Farmington Hills Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Wade,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002815

City Of Farmington Hills,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: October 7, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Wade,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002815

City Of Farmington Hills,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: October 7, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Page 1

28028 Alycekay

Farmington Hills, MI 48334

Chart of Exhibits

2026 Assessment Appeal

Exhibit 

Number Description

Number 

of pages

1

MCL 211.27a (1) (excerpt highlighted on page 1)

10

2

MCL 211.27 (1), (3) (a, c)

5

3

True Cash Value & Mandated Adjustments

1

4

Warranty Deed, dated 10/20/2025

2

5

Buyer's Settlement Statement

4

6

Survey Invoice

1

7

Addendum 1 to Sales Contract

1

8

Listing History of Subject Property

8

9

Farmington Hills Comparable Market Data

2

10

Assessor's Record 2025, 28028 Alycekay

2

11

Assessor's Record 2026, 28028 Alycekay

1

12

Assessor's Record 2026, 28028 Alycekay - post Board of Review

1

13

MLS Sheet & Assessor's Record, 28446 Westbrook Court

3

14

MLS Sheet & Assessor's Record, 29632 Pond Ridge Road

3

Page 2

28028 Alycekay, Farmington Hills, MI 48334 

 

Appeal of Over-Assessment of Property, Parcel ID #22-23-11-377-014 

 

July 27, 2026 

 

To Whom it May Concern; 

 

Thank you for your time and consideration. 

 

MCL 211 Sec. 27a. [Exhibit 1] 

(1) Except as otherwise provided in this section, property shall be assessed at 50% of its 

true cash value under section 3 of article IX of the state constitution of 1963. 

 

MCL 211 Sec. 27. [Exhibit 2] 

(1) As used in this act, "true cash value" means the usual selling price at the place where 

the property to which the term is applied is at the time of assessment, being the price 

that could be obtained for the property at private sale, [emphasis added] 

 

The law clearly applies to the price at which the subject property can be sold, not a general 

possible price at which other similar homes might be able to be sold. The data is clear for this 

house. 28028 Alycekay was sold on the open market at private, arms-length sale. It was active on 

the market for 64 days between July 18, 2025 and closing on Oct. 20, 2025 [Exhibit 8]. The sale 

price is the true cash value. 

 

The original list price of $625,000 was roughly twice the 2025 SEV of $318,830. It was quickly clear 

that the price was much too high, as the price was reduced six days later. The price was then 

reduced three more times over the next two months before the home finally sold at the true cash 

value of $474,500. 

 

During that same time period, homes in that price range in Farmington Hills, priced from 

$474,000 - $625,000 [the range of listing prices for the subject property], averaged 15 Days on 

Market [Exhibit 9]. The median Days on Market was only 10. The subject had more than average 

exposure to the market. 

 

Furthermore, MCL 211.27 (3) (a, c) directs the assessor to exclude from sale data the costs of 

obtaining the financing for the purchase of the property, and the cost of the survey obtained 

pursuant to the sale of the property [Exhibit 2]. Therefore, an additional $4,782.15 is to be 

excluded from the sale price [Exhibit 3], bringing the sale price for SEV purposes to $469,717.85. 

The maximum SEV per state law is therefore $234,858. We request the Board of Appeals to 

properly adjust the SEV per state law, based on the information and documentation provided 

herein. The current SEV of $281,800, which was lowered to $250,000 after the initial Board of 

Review appeal, is still significantly higher than the amount allowed by law. [Exhibits 11, 12, & 1]

Page 3

28028 Alycekay, Farmington Hills, MI 48334 

 

Appeal of Over-Assessment of Property, Parcel ID #22-23-11-377-014 

 

Amount 

Description 

Exhibit 

Exhibit name 

 $ 474,500.00 

Purchase price on open market = true cash value 

4 

Warranty Deed 

 $ (4,392.15) 

Amounts paid for obtaining financing of the purchase 

price of the property, included in purchase price 

5, 7 

Settlement Statement, 

Addendum 1 to Sales 

Contract 

 $ (390.00) 

Amounts paid for surveying the property pursuant to 

the last conveyance of the property 

6 

Kem-Tec Invoice 

 $ 469,717.85 

Net Price per MCL 211.27a (3) (a, c) 

1 

MCL 211.27 (1), (3) 

 $ 234,859 

Maximum allowable SEV per MCL 211.27 (1) 

2 

MCL 211.27a (1) 

 

 

Another consideration regarding the subject property is that most buyers at this price point and 

square footage are looking for a house with at least 4 bedrooms, two living spaces (front room 

and family room), and a full basement that can be finished. The subject property (28028 Alycekay 

St) doesn't have those, which limits the value compared to the average house of this size. Number 

of bedrooms and living spaces must be considered, not just square footage, in order to obtain an 

accurate value. Most of the substructure for this house is also a 1940s-era crawlspace, not a 

basement. 

 

A secondary consideration, though not as strong as the primary consideration of the true cash 

value evidenced by an open market sale, is the presence of similar homes nearby, sold at similar 

price points to the subject property. This adds support to the true cash value of $474,500 for the 

subject property. 

 

 

28446 Westbrook Court 

Farmington Hills, MI 48334 

Sold 10/9/2025 for $465,000 

Westbrook has 3 more bedrooms than the subject property (6 vs. 3) and 386 s.f. more finished 

living space than the subject, plus a walkout basement. The land has a very similar value per the 

assessor’s record, $84,645 vs. $96,030. 

[Exhibit 13 a & b] 

 

29632 Pond Ridge Road 

Farmington Hills, MI 48334 

Sold 5/20/2025 for $499,000 

Pond Ridge has 1 more bedroom than the subject (4 vs. 3) and an additional 168 s.f. of living 

space. It also has a pond, hot tub, bonus room off garage, and a custom shed, which the subject 

property does not have. 

[Exhibit 14 a & b]

Page 4

MCL - Section 211.27a

Download Section

Chapter 211

Act 206 of 1893

206-1893-ASSESSMENT-ROLL.

 Previous Section

Next Section 

THE GENERAL PROPERTY TAX ACT (EXCERPT)

Act 206 of 1893

211.27a Property tax assessment; determining taxable value;

adjustment; exception; "transfer of ownership" defined; qualified

agricultural property; notice of transfer of property; notification of

recorded transaction; definitions.

Sec. 27a.

(1) Except as otherwise provided in this section, property shall be

Page 5

property

Page 6

(

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 4

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Erin

M.I.

Last Name

Wade

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

28028 Alycekay St

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

7346867881

E-mail Address

ewade7711@live.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

28028 Alycekay St

City or Town

Farmington Hills

County

Oakland

State

Michigan

ZIP Code

48334

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

To Whom it May Concern;

Thank you for your time and consideration.

MCL 211 Sec. 27a. [Exhibit 1]

 (1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article IX of the state constitution of 

1963.

MCL 211 Sec. 27. [Exhibit 2]

(1)

As used in this act, "true cash value" means the usual selling price at the place where the property to which the term is applied is at the time of 

assessment, being the price that could be obtained for the property at private sale, [emphasis added]

The law clearly applies to the price at which the subject property can be sold, not a general possible price at which other similar homes might be able to be sold. 

The data is clear for this house. 28028 Alycekay was sold on the open market at private, arms-length sale. It was active on the market for 64 days between July 18, 

2025 and closing on Oct. 20, 2025 [Exhibit 8]. The sale price is the true cash value.

The original list price of $625,000 was roughly twice the 2025 SEV of $318,830. It was quickly clear that the price was much too high, as the price was reduced six 

days later. The price was then reduced three more times over the next two months before the home finally sold at the true cash value of $474,500.

During that same time period, homes in that price range in Farmington Hills, priced from $474,000 - $625,000 [the range of listing prices for the subject property], 

averaged 15 Days on Market [Exhibit 9]. The median Days on Market was only 10. The subject had more than average exposure to the market.

Furthermore, MCL 211.27 (3) (a, c) directs the assessor to exclude from sale data the costs of obtaining the financing for the purchase of the property, and the 

cost of the survey obtained pursuant to the sale of the property [Exhibit 2]. Therefore, an additional $4,782.15 is to be excluded from the sale price [Exhibit 3], 

bringing the sale price for SEV purposes to $469,717.85. The maximum SEV per state law is therefore $234,858. We request the Board of Appeals to properly 

adjust the SEV per state law, based on the information and documentation provided herein. The current SEV of $281,800, which was lowered to $250,000 after 

the initial Board of Review appeal, is still significantly higher than the amount allowed by law. [Exhibits 11, 12, & 1]

Amount

Description Exhibit 

Exhibit name

 $ 474,500.00 

Purchase price on open market = true cash value 4

Warranty Deed

 $ (4,392.15)

Amounts paid for obtaining financing of the purchase price of the property, included in purchase price

5, 7

Settlement Statement, Addendum 1 to Sales Contract

 $ (390.00)

Amounts paid for surveying the property pursuant to the last conveyance of the property

6

Kem-Tec Invoice

 $ 469,717.85 

Net Price per MCL 211.27a (3) (a, c)

1

MCL 211.27 (1), (3)

 $ 234,858 

Maximum allowable SEV per MCL 211.27 (1)

2

MCL 211.27a (1)

Another consideration regarding the subject property is that most buyers at this price point and square footage are looking for a house with at least 4 bedrooms, 

two living spaces (front room and family room), and a full basement that can be finished. The subject property (28028 Alycekay St) doesn't have those, which 

limits the value compared to the average house of this size. Number of bedrooms and living spaces must be considered, not just square footage, in order to obtain 

an accurate value. Most of the substructure for this house is also a 1940s-era crawlspace, not a basement.

A secondary consideration, though not as strong as the primary consideration of the true cash value evidenced by an open market sale, is the presence of similar 

homes nearby, sold at similar price points to the subject property. This adds support to the true cash value of $474,500 for the subject property.

28446 Westbrook Court

Farmington Hills, MI 48334

Sold 10/9/2025 for $465,000

Westbrook has 3 more bedrooms than the subject property (6 vs. 3) and 386 s.f. more finished living space than the subject, plus a walkout basement. The land 

has a very similar value per the assessor’s record, $84,645 vs. $96,030.

[Exhibit 13 a & b]

29632 Pond Ridge Road

Farmington Hills, MI 48334

Sold 5/20/2025 for $499,000

Pond Ridge has 1 more bedroom than the subject (4 vs. 3) and an additional 168 s.f. of living space. It also has a pond, hot tub, bonus room off garage, and a 

custom shed, which the subject property does not have.

[Exhibit 14 a & b]

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 4

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:

2025,

Page 4

STATE

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Wade,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002815

City Of Farmington Hills,

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Erin Wade,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002815

City Of Farmington Hills,

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

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

Page 1

28028 Alycekay

Farmington Hills, MI 48334

Chart of Exhibits

2026 Assessment Appeal

Exhibit 

Number Description

Number 

of pages

1

MCL 211.27a (1) (excerpt highlighted on page 1)

10

2

MCL 211.27 (1), (3) (a, c)

5

3

True Cash Value & Mandated Adjustments

1

4

Warranty Deed, dated 10/20/2025

2

5

Buyer's Settlement Statement

4

6

Survey Invoice

1

7

Addendum 1 to Sales Contract

1

8

Listing History of Subject Property

8

9

Farmington Hills Comparable Market Data

2

10

Assessor's Record 2025, 28028 Alycekay

2

11

Assessor's Record 2026, 28028 Alycekay

1

12

Assessor's Record 2026, 28028 Alycekay - post Board of Review

1

13

MLS Sheet & Assessor's Record, 28446 Westbrook Court

3

14

MLS Sheet & Assessor's Record, 29632 Pond Ridge Road

3

Page 2

28028 Alycekay, Farmington Hills, MI 48334 

 

Appeal of Over-Assessment of Property, Parcel ID #22-23-11-377-014 

 

July 27, 2026 

 

To Whom it May Concern; 

 

Thank you for your time and consideration. 

 

MCL 211 Sec. 27a. [Exhibit 1] 

(1) Except as otherwise provided in this section, property shall be assessed at 50% of its 

true cash value under section 3 of article IX of the state constitution of 1963. 

 

MCL 211 Sec. 27. [Exhibit 2] 

(1) As used in this act, "true cash value" means the usual selling price at the place where 

the property to which the term is applied is at the time of assessment, being the price 

that could be obtained for the property at private sale, [emphasis added] 

 

The law clearly applies to the price at which the subject property can be sold, not a general 

possible price at which other similar homes might be able to be sold. The data is clear for this 

house. 28028 Alycekay was sold on the open market at private, arms-length sale. It was active on 

the market for 64 days between July 18, 2025 and closing on Oct. 20, 2025 [Exhibit 8]. The sale 

price is the true cash value. 

 

The original list price of $625,000 was roughly twice the 2025 SEV of $318,830. It was quickly clear 

that the price was much too high, as the price was reduced six days later. The price was then 

reduced three more times over the next two months before the home finally sold at the true cash 

value of $474,500. 

 

During that same time period, homes in that price range in Farmington Hills, priced from 

$474,000 - $625,000 [the range of listing prices for the subject property], averaged 15 Days on 

Market [Exhibit 9]. The median Days on Market was only 10. The subject had more than average 

exposure to the market. 

 

Furthermore, MCL 211.27 (3) (a, c) directs the assessor to exclude from sale data the costs of 

obtaining the financing for the purchase of the property, and the cost of the survey obtained 

pursuant to the sale of the property [Exhibit 2]. Therefore, an additional $4,782.15 is to be 

excluded from the sale price [Exhibit 3], bringing the sale price for SEV purposes to $469,717.85. 

The maximum SEV per state law is therefore $234,858. We request the Board of Appeals to 

properly adjust the SEV per state law, based on the information and documentation provided 

herein. The current SEV of $281,800, which was lowered to $250,000 after the initial Board of 

Review appeal, is still significantly higher than the amount allowed by law. [Exhibits 11, 12, & 1]

Page 3

28028 Alycekay, Farmington Hills, MI 48334 

 

Appeal of Over-Assessment of Property, Parcel ID #22-23-11-377-014 

 

Amount 

Description 

Exhibit 

Exhibit name 

 $ 474,500.00 

Purchase price on open market = true cash value 

4 

Warranty Deed 

 $ (4,392.15) 

Amounts paid for obtaining financing of the purchase 

price of the property, included in purchase price 

5, 7 

Settlement Statement, 

Addendum 1 to Sales 

Contract 

 $ (390.00) 

Amounts paid for surveying the property pursuant to 

the last conveyance of the property 

6 

Kem-Tec Invoice 

 $ 469,717.85 

Net Price per MCL 211.27a (3) (a, c) 

1 

MCL 211.27 (1), (3) 

 $ 234,859 

Maximum allowable SEV per MCL 211.27 (1) 

2 

MCL 211.27a (1) 

 

 

Another consideration regarding the subject property is that most buyers at this price point and 

square footage are looking for a house with at least 4 bedrooms, two living spaces (front room 

and family room), and a full basement that can be finished. The subject property (28028 Alycekay 

St) doesn't have those, which limits the value compared to the average house of this size. Number 

of bedrooms and living spaces must be considered, not just square footage, in order to obtain an 

accurate value. Most of the substructure for this house is also a 1940s-era crawlspace, not a 

basement. 

 

A secondary consideration, though not as strong as the primary consideration of the true cash 

value evidenced by an open market sale, is the presence of similar homes nearby, sold at similar 

price points to the subject property. This adds support to the true cash value of $474,500 for the 

subject property. 

 

 

28446 Westbrook Court 

Farmington Hills, MI 48334 

Sold 10/9/2025 for $465,000 

Westbrook has 3 more bedrooms than the subject property (6 vs. 3) and 386 s.f. more finished 

living space than the subject, plus a walkout basement. The land has a very similar value per the 

assessor’s record, $84,645 vs. $96,030. 

[Exhibit 13 a & b] 

 

29632 Pond Ridge Road 

Farmington Hills, MI 48334 

Sold 5/20/2025 for $499,000 

Pond Ridge has 1 more bedroom than the subject (4 vs. 3) and an additional 168 s.f. of living 

space. It also has a pond, hot tub, bonus room off garage, and a custom shed, which the subject 

property does not have. 

[Exhibit 14 a & b]

Page 4

MCL - Section 211.27a

Download Section

Chapter 211

Act 206 of 1893

206-1893-ASSESSMENT-ROLL.

 Previous Section

Next Section 

THE GENERAL PROPERTY TAX ACT (EXCERPT)

Act 206 of 1893

211.27a Property tax assessment; determining taxable value;

adjustment; exception; "transfer of ownership" defined; qualified

agricultural property; notice of transfer of property; notification of

recorded transaction; definitions.

Sec. 27a.

(1) Except as otherwise provided in this section, property shall be

Page 5

property

Page 6

(

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 4

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Erin

M.I.

Last Name

Wade

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

28028 Alycekay St

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

7346867881

E-mail Address

ewade7711@live.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

28028 Alycekay St

City or Town

Farmington Hills

County

Oakland

State

Michigan

ZIP Code

48334

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 4

To Whom it May Concern;

Thank you for your time and consideration.

MCL 211 Sec. 27a. [Exhibit 1]

 (1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article IX of the state constitution of 

1963.

MCL 211 Sec. 27. [Exhibit 2]

(1)

As used in this act, "true cash value" means the usual selling price at the place where the property to which the term is applied is at the time of 

assessment, being the price that could be obtained for the property at private sale, [emphasis added]

The law clearly applies to the price at which the subject property can be sold, not a general possible price at which other similar homes might be able to be sold. 

The data is clear for this house. 28028 Alycekay was sold on the open market at private, arms-length sale. It was active on the market for 64 days between July 18, 

2025 and closing on Oct. 20, 2025 [Exhibit 8]. The sale price is the true cash value.

The original list price of $625,000 was roughly twice the 2025 SEV of $318,830. It was quickly clear that the price was much too high, as the price was reduced six 

days later. The price was then reduced three more times over the next two months before the home finally sold at the true cash value of $474,500.

During that same time period, homes in that price range in Farmington Hills, priced from $474,000 - $625,000 [the range of listing prices for the subject property], 

averaged 15 Days on Market [Exhibit 9]. The median Days on Market was only 10. The subject had more than average exposure to the market.

Furthermore, MCL 211.27 (3) (a, c) directs the assessor to exclude from sale data the costs of obtaining the financing for the purchase of the property, and the 

cost of the survey obtained pursuant to the sale of the property [Exhibit 2]. Therefore, an additional $4,782.15 is to be excluded from the sale price [Exhibit 3], 

bringing the sale price for SEV purposes to $469,717.85. The maximum SEV per state law is therefore $234,858. We request the Board of Appeals to properly 

adjust the SEV per state law, based on the information and documentation provided herein. The current SEV of $281,800, which was lowered to $250,000 after 

the initial Board of Review appeal, is still significantly higher than the amount allowed by law. [Exhibits 11, 12, & 1]

Amount

Description Exhibit 

Exhibit name

 $ 474,500.00 

Purchase price on open market = true cash value 4

Warranty Deed

 $ (4,392.15)

Amounts paid for obtaining financing of the purchase price of the property, included in purchase price

5, 7

Settlement Statement, Addendum 1 to Sales Contract

 $ (390.00)

Amounts paid for surveying the property pursuant to the last conveyance of the property

6

Kem-Tec Invoice

 $ 469,717.85 

Net Price per MCL 211.27a (3) (a, c)

1

MCL 211.27 (1), (3)

 $ 234,858 

Maximum allowable SEV per MCL 211.27 (1)

2

MCL 211.27a (1)

Another consideration regarding the subject property is that most buyers at this price point and square footage are looking for a house with at least 4 bedrooms, 

two living spaces (front room and family room), and a full basement that can be finished. The subject property (28028 Alycekay St) doesn't have those, which 

limits the value compared to the average house of this size. Number of bedrooms and living spaces must be considered, not just square footage, in order to obtain 

an accurate value. Most of the substructure for this house is also a 1940s-era crawlspace, not a basement.

A secondary consideration, though not as strong as the primary consideration of the true cash value evidenced by an open market sale, is the presence of similar 

homes nearby, sold at similar price points to the subject property. This adds support to the true cash value of $474,500 for the subject property.

28446 Westbrook Court

Farmington Hills, MI 48334

Sold 10/9/2025 for $465,000

Westbrook has 3 more bedrooms than the subject property (6 vs. 3) and 386 s.f. more finished living space than the subject, plus a walkout basement. The land 

has a very similar value per the assessor’s record, $84,645 vs. $96,030.

[Exhibit 13 a & b]

29632 Pond Ridge Road

Farmington Hills, MI 48334

Sold 5/20/2025 for $499,000

Pond Ridge has 1 more bedroom than the subject (4 vs. 3) and an additional 168 s.f. of living space. It also has a pond, hot tub, bonus room off garage, and a 

custom shed, which the subject property does not have.

[Exhibit 14 a & b]

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 4

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:

2025,

Page 4

STATE

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