Frank Kowalewicz Petitioner V Township Of Bruce 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

Frank Kowalewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000579

Township Of Bruce,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-000579

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

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

Frank Kowalewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000579

Township Of Bruce,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption that was

Page 4

MTT

Page 5

S

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

ARCHIVED

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 new appeal. Petition forms are available on this website:

By May 31; Commercial, Industrial and Developmental properties.

By July 31; Agricultural, Residential and Timber Cut Over properties.

By June 30; Property Classification Appeals ONLY may be appealed by sending Form 2167 to the State Tax Commission, PO Box

30471, Lansing, MI 48909.

PETITION NO:

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

BOARD OF REVIEW DECISION

ROMEO, MICHIGAN 48065

223 EAST GATES STREET

ASSESSING DEPARTMENT

TOWNSHIP OF BRUCE

Please feel free to contact the assessor at the address listed above or call 586-752-4585 ext. 200 if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

330,000

"BOARD OF REVIEW" TAXABLE VALUE 

348,300

2026 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2026

330,000

348,300

2026 ORIGINAL ASSESSED VALUE

GRANTED; SUPPORT PROVIDED TO REDUCE VALUE

They have made the following determination based on the information you supplied.

5014-01-34-301-041

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ROMEO MI 48065

8160 GATES ST

KOWALEWICZ FRANK JR & KIMBER

T5N R12E SEC 34 2004S SUPERVISOR'S PLAT OF MOUNTAIN VIEW

ORCHARD FARMS (L.33 P.19-20) PART OF LOTS 9 & 10 DESC AS;

COMM AT NW COR LOT 10, TH S89*03'29"E 303.56 FT TO POB; TH

S89*03'29"E 190.00 FT; TH S 01*46'58"W 252.90 FT; TH N88*54'24"W

190.00 FT; TH N01*47'03"E 252.40 FT TO POB. 1.102 ACRES

8160 GATES ST

5014-01-34-301-041

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2026

M26-18

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000579

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Bruce (MACOMB)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Mitchell

M.I. 

Last Name

Elrod

Firm Name (if any)

Township of Bruce

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

223 East Gates

City or Town

Romeo

State

Michigan

ZIP Code

48065

Telephone Number

5867524585

E-mail Address

melrod@brucetwp.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

PRELIMINARY ANALYSIS INDICATES A 2026 TRUE CASH VALUE OF $660,000. FURTHER ANALYSIS AND COMPARABLES WILL BE SUBMITTED PRIOR TO A SCHEDULED 

HEARING.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

14-01-34-301-041

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

330000

Current Taxable Value as established by the Board of Review:

330000

What do you believe is the fair market value?

660000

What do you believe is the taxable value?

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ MITCHELL ELROD

Attorney or Authorized Agent’s Signature:

/s/

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

Frank

M.I.

Last Name/Company Name

Kowalewicz

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

8160 W Gates St

City or Town

Bruce Twp

State

Michigan

ZIP Code

48065

Telephone Number

248-568-6802

Fax Number

E-mail Address

frank_kowalewicz@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? 

 *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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Bruce (MACOMB)

County 

Macomb

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We bought our home on November 12, 2025 for $549,000.

It is our principal residence and our only residence so our expectation is the 2026 taxable value would be $275,000. 

In February 2026, we received the assessment notification from our Township indicating the taxable value would be $348,300 putting the market value at $696,600 

which is nowhere close to market value. 

We appealed to our local Board of Review on March 10, 2026 presenting the bank assessment of the property at $550,000 by which we received their decision to 

lower the taxable value at $330,000 / market value at $660,000.

This is still well above market value. We should be paying taxes on our home based on market value. 

To further strengthen our argument, the house was listed on July 18, 2025 at $625,000 and didn’t sell. The price was lowered to $599,000 on July 28,2025 and 

didn’t sell. The price was lowered to $549,000 on October 7, 2025 and that’s when it appeared in our Realtor.com search criteria of $550,000 and under. The house 

was assessed by our mortgage provider’s assessor at $550,000 just after we made the offer in October of 2025.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

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

If No, check the applicable reason(s):

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: 5014-01-34-301-041

Classification of Property:

Personal

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

330000

Current Taxable Value as established by the BOR:

330000

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

550000 

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

275000

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?

Yes

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 your property is NOT residential property (see MCL 205.762) and

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

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims.

Page 4

STATE

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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

Frank Kowalewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000579

Township Of Bruce,

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: June 2, 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

Frank Kowalewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000579

Township Of Bruce,

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: June 2, 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

Frank Kowalewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000579

Township Of Bruce,

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: June 2, 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

SUMMARY APPRAISAL REPORT 

202502686 

Uniform 

Residential Appraisal 

Report 

File # 

 ESMI-0036269 

The purpose 

of this summary appraisal report is 

to provide the lender/client with an accurate, and adequately 

supported, opinion 

of the market value of the subject propert 

Property Address 

8160 W GAT 

City 

BRUCE TOWNSHIP 

State 

Ml 

Zip Code 48065 

Borrower FRANK & KIMBERLEY KOWALEWICZ 

Owner of Public Record 

STEVE & BOSILIKA RAJSIC 

County MACOMB 

Legal Description 

SEE ADDITIONAL COMMENTS 

Assessor's Parcel # 

14-01-34-301-041 

Tax Year 

2025 

RE. Taxes $ 5468 

Neighborhood Name 

SUPERVISOR'S PLAT OF MOUNTAIN VIEW ORCHARD FARMS. 

Map Reference |40134/14-01-34 

Census Tract 2145 

owner [| Tenant[ 

| vacant 

Special Assessments $0 

[Jeup 

HOA S 0 

[Iperyear 

[per month 

Fee Simple 

[ 

Jieasehold 

[other (describe) 

Purchase Transaction 

| 

| Refinance Transaction 

| 

| Other (describe) 

Occupant 

Property Rights Appraised 

Assignment Type 

Lender/Client 

ici 

CHOOLS & GOVERNMENT CREDIT UNION 

Address 40400 GARFIELD ROAD. CLINTON TOWNSHIP, MI 48038 

Is the subject property currently offered for sale or has 

it been offered for sale in the twelve months prior to the effective date of the appraisal? 

Report data source(s) used, offering price(s). and date(s). 

DOM 86:PRGNMLS#60919909. LIST DATE:07/18/2025, 

LIST PRICE:$549.000, 

PENDING 

12/2025. 

PENDING PRICE:$549.000, PRIVATE OWNED, 

SEE ADDITIONAL COMMENTS 

did 

|__| 

did not analyze the contract for sale for the subject purchase transaction. 

Explain the results of the analysis of the contract for sale or why the analysis was not 

performed. 

Arms length sale:PRIVATE OWNED, OFFERING CONVENTIONAL TERMS. 

SEE ADDITIONAL COMMENTS 

[Ino 

RMIBORROWERS 

1S NOTED IN THE SIGNED AND DATED, 

FULLY EXECUTED PAGES 

1-4 PURCHASE AGREEMENT PROVIDED BY THE LENDER/CLIENT. 

SEE 

ADDITIONAL COMMENT 

Note: Race and the racial compo: 

n of the neighborhood are not appraisal factors. 

Neighborhood 

Characteristics 

One-Unit Housing Trends 

One-Unit Housing 

Percent Land Use % 

Location 

Urban 

X_| 

Suburban 

Rural 

Property Values| 

Increasing 

| X | Stable 

Declining 

PRICE 

AGE | One-Unit 

85 % 

BuitUp | X 

|over75%[ 25-75% [ | Under25%| Demand/supply|__| Shortage 

X | inBatance| | oversupply | 

(000) 

(yrs) 

| 2-4 Unit 

% 

Growth 

Rapid 

X | stable 

Slow 

Marketing Time | X | Under 3 mth] 

3-6 mths 

Over6mths 

[250 

Low 

20 

Multi-Family 

5% 

Neighborhood Boundaries 

THE SUBJECT PROPERTY 

IS LOCATED NORTH OF 32 MILE RD. 

655 

High 

69| 

Commercial 

10 % 

SOUTH OF 33 MILE RD, EAST OF CAMP GROUND RD. 

WEST OF MAIN ST. 

489 

Pred. 

30] 

Other 

% 

Neighborhood Description THE AREA IS MADE UP OF SINGLE FAMILY DWELLINGS, SOME MULTIPLE FAMILY DWELLINGS AND SOME 

a COMMERCIAL. 

LOCAL POLICE AND FIRE SERVICES ARE AVAILABLE. 

M-53. 

BRUCE TOWNSHIP COMMUNITY PARKS. NON PROFIT 

RY MEETING HOUSES. 

A CEMETERY AND ROMEO COMMUNITY SCHOOLS ARE IN THE AREA 

[op] 

Market Conditions (including support 

for the above conclusions) 

ECONOMIC EFFECTS HAVE PLACED SOME CONSTRAINTS ON REAL ESTATE ACTIVITY 

ECONOMIC STATISTICS INDICATE UNEMPLOYMENT IS RELATIVELY LOW, BUSINESS HIRING IS SLOWING, INTEREST RATES AND CONSUMER PRICES ARE 

HIGH, INFLATION IS HIGH 

Dimensions 190x252.9 

Area 1.10ac 

Shape TYPICAL 

View N:Res: 

Specific Zoning ClassificationR | 

SIDENTIAL ONE FAMILY 

No Zoning 

Zoning Description 

R 

[J Legal Nonconforming (Grandfathered Use) 

Zoning Compliance 

lilegal (describe) 

Is the highest and bestuse ofthe subject property 

as improved (or as proposed per plans and specifications) the presentuse? 

SEE ADDITIONAL COMMENTS. 

No 

If No, describe 

es 

Public Other (describe) 

Public 

Other (describe) 

Off-site Improvements—Type Public 

Private 

X 

Water 

X | WELL 

Street 

ASPHALT 

X 

x 

Sanitary Sewer 

x | SEPTIC 

Alley 

NONE 

FEMA Special Flood Hazard Area ] Yes 

No 

FEMA 

Flood 

Zone 

X 

FEMA Map No. 260884-26099C0120 G 

FEMA Map Date (9/29/2006 

Yes 

| 

No. 

IfNo, describe 

Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc)? 

| 

| Yes 

AT 

THE TIME OF INSPECTION 

THE APPRAISER NOTED THE 

§ 

Are the uti 

ies and off-site improvements typical for the market area? 

No 

If Yes, describe 

UBJECT PROPERTY AND ALL COMPARABLES RESIDE 

IN THE GENERAL 

AREA OF COMMERCIAL BUILDINGS/BUSINESSES. 

M-53. BRUCE TOWNSHIP COMMUNITY PARKS. NON PROFIT MEETING HOUSES. 

A 

CEMETERY AND ROMEO COMMUNITY SCHOOLS, 

SEE ADDITIONAL COMMENTS 

General Description 

Foundation 

Exterior Description 

materials/condition | Interior 

materials/condition 

One|] One with Accessory Unit 

Concrete Slab 

Crawl Space 

| Foundation Walls 

p/CONCRETE/AVG 

Floats 

HWDITLEICFTIAVG 

2.00 

X | Full Basement 

Partial Basemen{ 

Exterior Walls 

BRICK/VINY AVERAGE 

Walls 

DRYWALL/AVG 

pet [J at.[_]s-DevEnd unit] 

Basement Area 

1272 sq. 

f.| 

Roof Surface 

ASPH/SHNG/AVERAGE 

Trim/Finish 

WD/AVG 

Existing] 

| Proposed | Under Cons{ 

Basement Finish 

0% | Gutters & Downspouts 

ALUM/AVERAGE 

Bath Floor 

TILE/AVG 

Design (Style) 

COLONIAL 

[Toutside Entry/Exit 

Sump Pump | Window Type 

VINYL/AVERAGE 

Bath Wainscot 

___CER/AVG 

Year Built 

2005 

Evidence of 

|__| Infestation 

Storm Sash/insulated 

YES/AVERAGE 

Car Storage 

|_| None 

Effective Age (Yrs) 

15 

[| pampness |] settlement 

Screens 

YES/AVERAG 

Driveway 

#ofCars 

12 

Attic 

None 

Heating | X 

|[FWA | _|HWBB |__| Radian{ 

Amenities 

WoodStove(s)# (0 

| Driveway Surface CONC/GRVL 

Drop Stair 

Stairs 

[Tot 

Fuel 

GAS 

X | Fireplace(s) 

#1 

Fence NONE 

X | Garage 

 #ofcars 

3 

Floor 

X | scuttle 

Cooling 

Central Air Conditioning 

X | Patio/Deckpatio 

|| X 

[Porch 

cv ENT 

Carport 

#ofCars 

0 

[Finished 

[Heated 

[individual 

[[ 

Toter 

Pool 

NONE 

[ x 

[other 

pirmgos 

[[x Jat 

[pet 

[sui 

Appliances 

Refrigerator 

Range/Oven| 

X | Dishwasher| 

X 

Microwave 

X | Washer/Dryer 

Other (describe) 

Finished area above grade 

contains 

8 Rooms 

3 Bedrooms 

2.1 

Bath(s) 

2.607 Square

Page 2

SUMMA

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

2026 BOARD OF REVIEW DECISION 

TOWNSHIP OF BRUCE 

ASSESSING DEPARTMENT 

223 EAST GATES STREET 

ROMEO, MICHIGAN 48065 

NAME AND ADDRESS OF OWNER OR PERSON NAMED 

ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.): 

5014-01-34-301-041 

8160 GATES ST 

KOWALEW 

: 

8160 ATE ET SS 

SIMBER 

T5N R12E SEC 34 2004S SUPERVISOR'S PLAT OF MOUNTAIN VIEW 

ORCHARD FARMS (L.33 P.19-20) PART OF LOTS 9 & 10 DESC AS; 

ae 5002 

COMM AT NW COR LOT 10, TH S89*0329"E 303.56 FT TO POB; TH 

S89*03'29"E 190.00 FT, TH S 01*46'58"W 252.90 FT; TH N88*5424"W 

190.00 FT; TH NO1*47'03"E 252.40 FT TO POB. 1.102 ACRES 

at 

FP] fa Ce RT 

IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

— 

— 

— 

THIS PROPERTY 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

5014-01-34-301-041 

PETITION NO: 

M26-18 

They have made the following determination based on the information you supplied. 

GRANTED; SUPPORT PROVIDED TO REDUCE VALUE 

| 2026 ORIGINAL ASSESSED VALUE 

348.300 

- 

= 

Rs 

Sl 

EON 

i 

a i — 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

5 

330,000 

5 

(If the above amounts are the same, no revisions have occured) 

[2026 

ORIGINAL TAXABLE VALUE 

E 

348,300 

; 

- 

my 

— 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

: 

= 

330,000 

| 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

— 

— 

— 

Please feel free to contact the assessor at the address listed above or call 586-752-4585 ext. 200 if you have any questions. 

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 new appeal. 

Petition forms are available on this website: 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 

By May 31; Commercial, Industrial and Developmental properties. 

By July 31; Agricultural, Residential and Timber Cut Over properties. 

By June 30; Property Classification Appeals ONLY may be appealed by sending Form 2167 to the State Tax Commission, PO Box 

30471, Lansing, MI 48909.

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

Frank

M.I.

Last Name/Company Name

Kowalewicz

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

8160 W Gates St

City or Town

Bruce Twp

State

Michigan

ZIP Code

48065

Telephone Number

248-568-6802

Fax Number

E-mail Address

frank_kowalewicz@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? 

 *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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Bruce (MACOMB)

County 

Macomb

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We bought our home on November 12, 2025 for $549,000.

It is our principal residence and our only residence so our expectation is the 2026 taxable value would be $275,000. 

In February 2026, we received the assessment notification from our Township indicating the taxable value would be $348,300 putting the market value at $696,600 

which is nowhere close to market value. 

We appealed to our local Board of Review on March 10, 2026 presenting the bank assessment of the property at $550,000 by which we received their decision to 

lower the taxable value at $330,000 / market value at $660,000.

This is still well above market value. We should be paying taxes on our home based on market value. 

To further strengthen our argument, the house was listed on July 18, 2025 at $625,000 and didn’t sell. The price was lowered to $599,000 on July 28,2025 and 

didn’t sell. The price was lowered to $549,000 on October 7, 2025 and that’s when it appeared in our Realtor.com search criteria of $550,000 and under. The house 

was assessed by our mortgage provider’s assessor at $550,000 just after we made the offer in October of 2025.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

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

If No, check the applicable reason(s):

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: 5014-01-34-301-041

Classification of Property:

Personal

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Residential

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

330000

Current Taxable Value as established by the BOR:

330000

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

550000 

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

275000

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?

Yes

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 your property is NOT residential property (see MCL 205.762) and

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

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims.

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.