Eva Elkins, Petitioner V Township Of Waterford, 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 

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

(Petitioner Name), 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. (6 digits) 

 

(Respondent Name), 

Respondent-Appellee. 

 

Lower Court No. (MTT Docket 

No.) 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS 

 

 

BEFORE THE MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: xxxxxxxxxxxxxxxxxx 

 

 

MICHIGAN TAX TRIBUNAL

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 

 

 

 

 

 

 

 

P.O. Box 30232 

 

 

 

 

 

 

 

Lansing, MI 48909

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 

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

 

 

(Petitioner Name), 

Petitioner-Appellant, 

 

v 

 

 

 

 

 

 

Court of Appeals Docket No. (6 digits) 

 

(Respondent Name), 

Respondent-Appellee. 

 

 

Lower Court No. (MTT 

Docket No.) 

 

 

 

CERTIFIED RECORD OF PROCEEDINGS BEFORE THE MICHIGAN TAX TRIBUNAL 

 

Kate Campbell, Tribunal Secretary of the Michigan Tax Tribunal, certifies that the 

electronic file is a replica of the original record of the Michigan Tax Tribunal in the 

above-captioned matter, and that said record consists of those entries shown on the 

docket card. The documents are stored electronically and can be found on the 

Tribunal’s website at . Any confidential documents contained in this docket will be 

attached to the e-mail responding to the file request. 

 

 

Dated: xxxxxxxxxx 

 

 

/s/ Kate Campbell 

Michigan Tax Tribunal Paralegal

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Page 1

1

Campbell, Kate (LARA)

From:

COA Troy Records Clerk <COATroyRecords@courts.mi.gov>

Sent:

Wednesday, July 29, 2026 10:09 AM

To:

Campbell, Kate (LARA)

Subject:

Record_Overdue_Notice for COA #379638 - Troy Office

CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse" button in 

Outlook 

 

To: COURT CONTACT

 

RE:EVA ELKINS V CHARTER TOWNSHIP OF WATERFORD 

Court of Appeals No.:379638 

Tax Tribunal:26-000156 

The Court of Appeals requested the court record for this case more than 21 days ago and we have not yet 

received it from your court. The record is now overdue under MCR 7.210(G). Please provide the record 

within 14 days, or please reply to this email explaining the delay and indicating when you expect the 

record to be available. The record should be sent to the Michigan Court of Appeals digitally, or to this 

location: Columbia Center, 201 West Big Beaver Road, Suite 800, Troy, MI 48084-4127. 

 

If you have any questions, you may reply to this email. 

 

Thank you, 

Michigan Court of Appeals Clerk's Office

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Page 1

CLAIM OF APPEAL

JIS Code: COA

STATE OF MICHIGAN

JUDICIAL DISTRICT

JUDICIAL CIRCUIT

COUNTY

IN THE COURT OF APPEALS

CASE NO.

CIRCUIT

DISTRICT

PROBATE

Court address

Court telephone no.

Plaintiff’s/Petitioner’s name(s) and address(es)

Appellant

Appellee

Plaintiff’s attorney, bar no., address, and telephone no.

v

Defendant’s/Respondent’s name(s) and address(es)

Appellant

Appellee

Defendant’s attorney, bar no., address, and telephone no.

In the matter of

Other interested party(ies) of probate matter

1.

Name

claims an appeal from a final judgment or final order entered on

Date

in the

Court name and number or county

Court of the State of Michigan,

by

district judge

circuit judge

probate judge

district court magistrate

Name of judge or district court magistrate

Bar no. .

2. Bond on appeal is

filed.

attached.

waived.

not required.

3.

a. The transcript has been ordered.

b. The transcript has been filed.

c. No record was made.

Approved, SCAO

Form MC 55, Rev. 9/23

MCL 15.240, MCL 710.65, MCR 4.401(D), MCR 7.104(C),

MCR 7.108(C)(3), MCR 7.204(D)

Page 1 of 2

Distribute form to:

Court of Appeals/Circuit court

Trial court

Appellee

Appellant

SRA

Eva Elkins 

DHE Holdings LLC 

2880 Woodbine Drive 

Waterford, Michigan 48328

Charter Township of Waterford, 

Appellate

Oakland County Treasurer, Appellate

Michigan Court of Appeals - District II 2420 E. 13 Mile Road Troy Michgian 48083

248 524 8700

Eva Elkins, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000156 

Appellant Eva Elkins

February 24, 2026 

MICHIGAN TAX TRIBUNAL SMALL CLAIMS 

Patricia L. Halm, Tribunal Chair

RECEIVED by MCOA 2/25/2026 8:28:18 PM

RECEIVED by MCOA 2/25/2026 8:28:18 PM

Page 2

Claim of Appeal (9/23)

Page 2 of 2

Case No.

PROOF OF SERVICE

I certify that copies of this claim of appeal and bond (if required) were served on

Name

on

Date

by

personal service.

first-class mail.

Name

on

Date

by

personal service.

first-class mail.

Name

on

Date

by

personal service.

first-class mail.

Date

Signature

4. THIS CASE INVOLVES

a. A CONTEST AS TO THE CUSTODY OF A MINOR CHILD.

b. AN ADULT OR MINOR GUARDIANSHIP UNDER THE ESTATES AND PROTECTED INDIVIDUALS CODE OR 

 

UNDER THE MENTAL HEALTH CODE.

c. AN INVOLUNTARY MENTAL HEALTH TREATMENT CASE UNDER THE MENTAL HEALTH CODE.

d. A RULING THAT A PROVISION OF THE MICHIGAN CONSTITUTION, A MICHIGAN STATUTE, A RULE OR 

 

REGULATION INCLUDED IN THE MICHIGAN ADMINISTRATIVE CODE, OR ANY OTHER ACTION OF THE 

 

LEGISLATIVE OR EXECUTIVE BRANCH OF STATE GOVERNMENT IS INVALID.

e. AN ADOPTION ORDER UNDER CHAPTER X OF THE PROBATE CODE.

f. A FREEDOM OF INFORMATION ACT ISSUE.

Date

Appellant/Attorney signature

February 25,2026

Eva Elkins 

2/25/2026

Eva Elkins 

RECEIVED by MCOA 2/25/2026 8:28:18 PM

RECEIVED by MCOA 2/25/2026 8:28:18 PM

Page 3

RECEIVED by MCOA 3/27/2026 6:22:58 PM

JIS Code: COA 

STATE OF MICHIGAN 

JUDICIAL DISTRICT 

CIRCUIT 

CASENG 

JUDICIAL CIRCUIT 

Ty 

CLAIM OF APPEAL 

DISTRICT 

[_]IN THE COURT OF APPEALS 

PROBATE 

Court address 

Court telephone no. 

Michigan Court of Appeals - District 1 2420 E. 13 Mile Road Troy Michgian 48083 

248 524 8700 

¢ 

Plaintiff's/Petitioner’s name(s) and address(es) 

[¥] Appellant 

Defendant’s/Respondent’s name(s) and address(es) 

[Appellant 

i 

Appellee 

Eva Elkins 

pel 

Charter Township of Waterford, 

Wlappelie 

! 

DHE Holdings LLC 

v 

| Appellate 

2880 Woodbine Drive 

Oakland County 

Tre: asurer, Appellate 

Waterford, Michigan 48328 

2 

ells 

Plaintiffs attomey, bar no., address, and telephone no. 

Defendant's attorney, bar no., address, and telephone no. 

Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000156 

In the matter of Eva Elkins, 

Other interested party(ies) of probate matter 

1. Appellant Eva Elkins 

claims an appeal from a final judgment or final order entered on 

Name 

February 24, 2026 

in the MICHIGAN TAX TRIBUNAL SMALL CLAIMS 

Court of the State of Michigan, 

Date 

Court name and number or county 

by 

[ldistrictjudge 

[J circuitjudge 

[probate judge 

[J district court magistrate 

Patricia L. Halm, Tribunal Chair 

Name of judge or district court magistrate 

2 Bondonappealis 

 [lfiled. 

~ [Jattached. 

waived. 

not required. 

3. []a. The transcript has been ordered. 

Ib. The transcript has been filed. 

[c. No record was made. 

Barno. 

, SCAO 

Distribute form to: 

raed 55, Rev. 9/23 

Court of Appeals/Circuit court 

MCL 15.240, MCL 710.65, MCR 4.401 (D), MCR 7.104(C). 

Trial court 

MCR 7.108(C)(3), MCR 7.204(D) 

Appellee 

Page 1 of 2 

Appellant 

SRA 

= 

5 

= 

ND 

8 

2 

8) 

b> 

HN 

%n 

£3 

(9) 

ox 

a=

Page 4

RECEIVED by MCOA 4/6/2026 7:55:09 PM

PR) 

Case No: 

Michigan Court of Appeals 

ra 

DOCKETING STATEMENT 

Court of Appeals: 379638 

Please read before completing form. 

»> 

MCR 7.204(H) and 7.205(E)(3) require an appellant in a civil action to complete and file a 

docketing statement within 28 days after the claim of appeal is filed or the application for leave 

to appeal is granted. 

Failure to timely file this document may lead to dismissal of the appeal. 

An appellee may respond by filing a separate docketing statement. 

» 

This document will be used to screen the appeal for suitability and eligibility for the settlement 

conference program, and will be used to help resolve jurisdictional and transcript issues. 

Itis 

important that you complete this form accurately and legibly. 

» 

The issues identified in the docketing statement do not limit appellant's presentation of the 

issues in appellant's

Page 5

RECEIV

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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 

 

July 9, 2026 

 

Michigan Court of Appeals 

COATroyRecords@courts.mi.gov 

 

Re: COA No. 379638 / MTT Docket No. 26-000156 – Requested Case File 

 

To whom it may concern: 

 

The Michigan Tax Tribunal has received the Michigan Court of Appeals’ request for the 

file in the above-captioned case. R 792.10221 states that “[a]n appeal from a decision 

of the tribunal must be taken in accordance with section 53 of the tax tribunal act, MCL 

205.753. If an appeal is taken to the court of appeals, then the appellant shall file a 

copy of the claim of appeal with the tribunal.”1 

 

The appellant has failed to file a copy of the claim of appeal or application for leave to 

appeal, as required by R 792.10221. As a result, the Tribunal will not forward the 

requested file until a copy of the claim of appeal or application for leave to appeal is filed 

with the Tribunal by the appellant, unless the Tribunal is otherwise directed by the Court 

of Appeals. 

 

If you have any questions with regard to this matter, please contact me at the Michigan 

Tax Tribunal. 

 

Respectfully, 

 

/s/ Kate Campbell 

Tribunal Paralegal 

 

cc: kyle.bryant.kb@gmail.com 

 mtt@hallahanlaw.com 

 

 

 

 

1 Id.

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Page 1

1

Carlson, Julie (LARA)

From:

COA Troy Records Clerk <COATroyRecords@courts.mi.gov>

Sent:

Monday, July 6, 2026 12:33 PM

To:

LARA-taxtrib

Subject:

Record_Request for COA #379638 - Troy Office

CAUTION: This is an External email. Please report suspicious emails via the "Report to Abuse" 

button in Outlook 

 

To: COURT CONTACT

 

RE:EVA ELKINS V CHARTER TOWNSHIP OF WATERFORD 

Court of Appeals No.:379638 

Tax Tribunal:26-000156 

Within 21 days of the date of this notice, please send the court record for this case to the Michigan 

Court of Appeals digitally, or to this location: Columbia Center, 201 West Big Beaver Road, Suite 800, 

Troy, MI 48084-4127. See MCR 7.210(G). If you are unable to file the record within 21 days, please reply 

to this email explaining the delay and indicating when you expect the record to be available. 

 

If you have any questions, you may reply to this email. 

 

Thank you, 

Michigan Court of Appeals Clerk's Office

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

RECEIVED 

JUN 61 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

IN THE COURT OF APPEALS 

On Appeal from the Michigan Tax Tribunal 

Eva Elkins, 

Petitioner/Appellant, 

Court of Appeals Case No. 379638 

v 

MTT Docket No. 26-000156 

Waterford Township, 

Respondent/Appellee. 

Eva Elkins 

Laura M. Hallahan (P42101) 

3565 Port Cove Drive, Unit 67 

Seth A. O’Loughlin (P80257) 

Waterford, MI 48328 

Hallahan & Associates, P.C. 

(917) 445-2369 

Attorneys for Respondent/Appellee 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

APPEARANCE 

(On Behalf of Respondent/Appellee Waterford Township) 

To: 

Clerk of the Court 

Clerk of the Michigan Tax Tribunal 

Eva Elkins 

The undersigned appears as counsel for Respondent/Appellee Waterford Township and 

requests a copy of all papers filed in this case. I certify that Hallahan & Associates, P.C. represents 

no other interest whatsoever of any party to this cause, except as follows: 

not applicable. 

HALLAHAN & ASSOCIATES, P.C. 

[s/ Seth A. O'Loughlin 

~ 

Jod4 

1 

Fey Al 

aa 

<s 

Ag 

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pg 

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Page 2

STATE OF MICHIGAN 

IN THE COURT OF APPEALS 

On Appeal from the Michigan Tax Tribunal 

Eva Elkins, 

Petitionet/ Appellant, 

Court of Appeals Case No. 379638 

v 

MTT Docket No. 26-000156 

Waterford Township, 

Respondent/Appellee. 

Eva Elkins 

Laura M. Hallahan (P42101) 

3565 Port Cove Drive, Unit 67 

Seth A. O’Loughlin (P80257) 

Waterford, MI 48328 

Hallahan & Associates, P.C. 

(917) 445-2369 

Attorneys for Respondent/Appellee 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, M1 48302 

(248) 731-3089 

PROOF OF SERVICE 

(Appearance on Behalf of Respondent/Appellee City of Wixom) 

On the date below I mailed the Appearance via first-class mail to: 

Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Eva Elkins 

3565 Port Cove Drive, Unit 67 

Waterford, MI 48328 

I declare that the statements above are true to the best of my information, knowledge and belief.

Page 3

HALLAHAN & ASSOCIATES, P.C. 

1750 S. Telegraph Road, Suite 202 

METROPLEX MI 480 

Bloomfield. Hills, Michigan 48302 

CY BEANE DET 

LZ iis 

LhdeR 

VEY 

Michigan Tax Tribunal 

. 

P.O. Box 30232 

ow 10 NA 

] 

Lansing, MI 48909 

~~ 

paAiosy 

US PR

O83 

i

BO2797.17

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

Eva Elkins, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000156

Township Of Waterford,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 26-000156

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 24, 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 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

Eva Elkins, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000156

Township Of Waterford,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there

Page 4

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Eva 

M.I.

Last Name/Company Name

Elkins 

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

2880 Woodbine Drive

City or Town

Waterford

State

Michigan

ZIP Code

48328

Telephone Number

9174452369

Fax Number

E-mail Address

eva.elkins@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Kyle

M.I.

Last Name

Bryant

Firm Name (if any)

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

2880 Woodbine Drive

City or Town

Waterford

State

Michigan

ZIP Code

48328

Telephone Number

248-467-6003

Fax Number

E-mail Address 

kyle.bryant.kb@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3565 Port Cove Drive 

Unit # 67

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Waterford

Michigan

48328

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND)

County 

Oakland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The petitioner does not dispute that the uncapping of taxable value occurred due to a transfer of ownership. However, the resulting assessed value exceeds the 

property’s true cash value as required under Michigan law.

Based on recent comparable sales and listings within the same Port Cove condominium development, similarly situated units have market values generally ranging 

between approximately $335,000 and $400,000. These market indicators support a fair market value for the subject property closer to $375,000, resulting in an 

assessed value of approximately $187,500.

Accordingly, the current assessed and taxable values are overstated and do not accurately reflect the property’s true cash value.

In addition, Waterford Township has not been helpful with providing assessment information that we have been requesting. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: #13-35-327-070

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

219856

Current Taxable Value as established by the BOR:

219856

What do you believe is the fair market value (also known as True Cash Value)?

439713 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If

Page 4

STAT

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

Eva Elkins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000156

Township Of Waterford,

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: February 24, 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

Eva Elkins,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000156

Township Of Waterford,

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: February 24, 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

Eva Elkins (DHE Holdings LLC) 

3565 Port Cove Drive #67 

Waterford, MI 48328 

Phone: 917-445-2369 

Email: Eva.Elkins@gmail.com 

Date: September 19, 2025 

To: 

Board of Review 

Waterford Township 

5200 Civic Center Drive 

Waterford, MI 48329 

Email: BOR@waterfordmi.gov 

Re: Assessment Appeal — Parcel #13-35-327-070, 3565 Port Cove Drive #67, Waterford, MI 

48328 

Dear Members of the Board of Review, 

1 am appealing the 2025 property tax assessment for my condominium at 3565 Port Cove Drive 

#67, Waterford, MI 48328 (Parcel ID: 13-35-327-070), held under DHE Holdings LLC. 

My Summer 2024 tax bill was $4,045.06, while my Summer 2025 bill increased to $9,936.95 

following the uncapping triggered by the property transfer. While I understand that uncapping 

applies, the resulting taxable and assessed values appear to be significantly overstated relative to 

actual market activity in the Port Cove development. 

Comparable Sales Evidence 

e 

3565 Port Cove Dr #68 — 1,542 sq ft, listed August 2025 for ~$465,000. Prior assessed 

value ~$399,940 (2024). 

e 

3559 Port Cove Dr #23 — 1,650 sq ft, sold May 2025 for ~$399,900. 

e 

3565 Port Cove Dr #63-1 — 1,557 sq ft, Trulia estimate ~$411,400 (Aug 2025). Assessed 

2024 value ~$353,060. 

e 

3559 Port Cove Dr #17 — 1,200 sq ft, listed August 2025 for ~$334,900. 

These comparables show that similar condos in the same development range between $335,000 

and $400,000. Based on this data, I believe the fair market value of my condo should be closer to 

$375,000, resulting in an assessed value of approximately $187,500, rather than the current 

assessment. 

Request 

Upon review of this appeal, I respectfully request that the Board reduce the assessed value to 

more accurately reflect market value. In addition, should the Board approve an adjustment that

Page 2

creates a credit, I ask that the credit be applied toward the upcoming yearly property tax bill 

rather than refunded by check. 

Supporting Documentation 

o 

Copies 0f 2024 and 2025 summer tax bills. 

+ 

Sales/listing data for comparable Port Cove units. 

Thank you for your time and consideration. Please confirm receipt of this appeal. 

Sincerely, 

Eva Elkins 

DHE Holdings LLC

Page 3

3565 PORT COVE DR # 67 WATERFORD MI 48328-4577 

Fonnal 

ProPuRTY CatewAr 

13-35-327-070 

Current Tax Property Profile 

The data Included in Property Gateway originates from multiple local municipalities. Data, regarding properties, may be 

updated and/or classified differently by municipalities. Specific questions should be directed to the local community where the 

data originated. 

* 

Property Information 

Owner(s) 

: DHE HOLDINGS LLC 

Site Address 

: 3565 PORT COVE DR # 67 WATERFORD MI 48328-4577 

PIN 

+ 13-35-327-070 

Bank 

School District 

: 63300 WATERFORD SCHOOL DISTRICT 

Municipali 

: CHARTER TOWNSHIP OF WA TERFORD 

T3N, RIE, SEC 35 OAKLAND COUNTY CONDOMINIUM PLAN NO 357 PORT COVE CONDOMINIUM UNIT 67, BLDG 

51 8432 P 379 3-26-86 FR 065 

Last Date to Pay 2025 Summer without Interest: 09/15/2025 

Last Date to Pay 2025 Summer without Penalty: 09/15/2025 

Year/ 

Taxes Billed 

Paid 

Last 

Due 

Season 

Taxes 

Int. and 

Total 

Payment 

Tax 

Int. and 

Total 

Penalty 

Date 

Penalty 

25/Summer 

$9,936.95 

$9,936.95 

$0.00 

$9,936.95] 

08/11/25 

$0.00 

$0.00 

$0.00 

24/Winter 

$2,861.38 

$2,861.38 

$0.00 

$2,861.38] 

01/14/25 

$0.00 

N/A 

N/A 

24/Summer 

$4,045.06 

$4,045.06 

$0.00 

$4,045.06 

08/20/24 

$0.00 

N/A 

N/A 

23/Winter 

$2,671.74 

$2,671.74 

$0.00 

$2,671.74] 

12/14/23 

$0.00 

N/A 

N/A 

23/Summer 

$3,858.33 

$3,858.33 

$8.08 

$3,866.41 

10/26/23 

$0.00 

N/A 

N/A 

Note: For current and prior year delinquent property taxes, please utilize the Delinquent Tax Statement within the Property 

Gateway application. 

Year/ Season 

Special Assessment 

State Equalized | Taxable Value 

Principal 

Non-Principal 

Billed 

Paid 

Value 

Residence 

Residence 

Exemption 

Exemption 

25/Summer 

$400.00 

$400.00 

244,760 

244,760 

0 

244,760 

24/Winter 

$0.00 

$0.00 

203,580 

189,540 

189,540 

0 

24/Summer 

$0.00 

$0.00 

203,580 

189,540 

189,540 

[] 

23/Winter 

$0.00 

$0.00 

183,910 

180,520 

180,520 

0 

23/Summer 

$0.00 

$0.00 

183,910 

180,520 

180,520 

0 

cial Assessment Detail 

#5 

Code 

Description 

Summer 

Winter 

Billed 

Paid 

Billed 

Paid 

999 

TRANSFER PENALTY 

$200.00 

$200.00 

- 

o| 

Note: The special assessments dis played are included in the total tax amount. However, the total tax amount may not include all 

special assessments for this parcel. 

09/19/2025 

Page 1 of 1

Page 4

{ 

 Backtosearch 

2 Zillow 

‘ 

Price cut: S15K (9/11) 

$450,000 

2 

2 

1,542 

3565 Port Cove Dr APT 68, Waterford, MI 48328 

beds 

baths 

sqft 

& Condominium 

< Builtin 1986 

A, --sqftlot 

2 $445,300 Zestimate® 

[, $292/5qft 

9 $458/mo HOA 

Backtosearch 

2 Zillow 

Overview 

Facts 

& features 

~~ Marketvalue 

~~ Payment calculator 

~~ Neigh 

5/24/2025 

Listed for sale 

$490,000 +15.3% 

$318/5qft 

Report 

~ Show more 

Public tax history 

Year 

Property taxes 

Tax assessment 

2024 

$9,722 +227% 

$199,970 +10.6% 

2023 

$2,973 +5.7% 

$180,790 +20% 

2022 

$2,812-40.3% 

$150,710 +13.6% 

~ Show more 

Find assessor info on the county website

Page 5

3565 Port Cove Dr #63-1 

$408,700 

Waterford, MI 48328 

Trubs Estimate © 

850 Sep 19,2025 

Est. Refi. Payment $2.537/mo" 

(© Refinance 

Your Home 

bu 2Beds o 2Baths h 1557 sqft

Page 6

Property Taxes and Assessment 

Year 

2024 

Tox 

$5807 

Assessment 

$353,060 

Home facts updated by county records 

Price Trends 

For

Page 7

¢

Page 8

oo

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Eva 

M.I.

Last Name/Company Name

Elkins 

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

2880 Woodbine Drive

City or Town

Waterford

State

Michigan

ZIP Code

48328

Telephone Number

9174452369

Fax Number

E-mail Address

eva.elkins@gmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Kyle

M.I.

Last Name

Bryant

Firm Name (if any)

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

2880 Woodbine Drive

City or Town

Waterford

State

Michigan

ZIP Code

48328

Telephone Number

248-467-6003

Fax Number

E-mail Address 

kyle.bryant.kb@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

3565 Port Cove Drive 

Unit # 67

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Waterford

Michigan

48328

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND)

County 

Oakland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The petitioner does not dispute that the uncapping of taxable value occurred due to a transfer of ownership. However, the resulting assessed value exceeds the 

property’s true cash value as required under Michigan law.

Based on recent comparable sales and listings within the same Port Cove condominium development, similarly situated units have market values generally ranging 

between approximately $335,000 and $400,000. These market indicators support a fair market value for the subject property closer to $375,000, resulting in an 

assessed value of approximately $187,500.

Accordingly, the current assessed and taxable values are overstated and do not accurately reflect the property’s true cash value.

In addition, Waterford Township has not been helpful with providing assessment information that we have been requesting. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: #13-35-327-070

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

219856

Current Taxable Value as established by the BOR:

219856

What do you believe is the fair market value (also known as True Cash Value)?

439713 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If

Page 4

STAT

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.