Gabriel Corfas Petitioner V City Of Ann Arbor Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

GABRIEL CORFAS 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v. 

 

 

 

 

 

 

MTT Docket No. 26-002712 

 

CITY OF ANN ARBOR, 

Respondent 

 

 

PROOF OF SERVICE 

Heather Hyatt, states that on October 14, 2026, she served a copy of RESPONDENT’S 

PROPERTY TAX APPEAL ANSWER FORM and this PROOF OF SERVICE relative to the 

above-captioned matter, via email, upon: 

GABRIEL CORFAS 

gcorfas@gmail.com 

 

 

 

 

 

 

 

 

/s/ Heather Hyatt________________ 

 

 

Heather Hyatt, MMAO 

 

 

Senior Appraiser 

 

 

City of Ann Arbor

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

L: 5603 P: 871

6770839

D

LawrencKestenbaum,ashteaw Co

11111111911111Hlllllll111Illll1|lM|lllllllll111Ill!ll11

QUITCLAIM

DEED

GRANTOR,

Elissa H. Patterson, a single woman,

whose

address

is 502

Rock

Creek

Drive,Ann

Arbor, Michigan

48104,

quitclaims to GRANTEE,

Gabriel Corfas, a single

man,

whose

address

is3001

Geddes

Ave., Ann

Arbor, MI 48104,

the following

premises

situated in the City of Ann

Arbor, County

of Washtenaw,

State of Michigan,

and described as follows:

SEE

EXHIBIT

"A" ATTACHED

HERETO

AND

BY

THIS

REFERENCE

MADE

A

PART

HEREOF.

Tax

Parcel Number:

09-09-27-402-014

Commonly

known

as: 3001

Geddes

Ave., Ann

Arbor, MI 48104

forfullconsideration of one dollar($1.00),subject to any easements

and

buildirigand

use restrictionsof record and the lienof taxes not yet due and

payable.

Exempt

from transfertax pursuant to MCL

207.505(a) and MCL

207.526(a).

Dated: September

22, 2025

Elissa H. Patterso

STATE

OF

MICHIGAN

)

)SS

WASHTENAW

COUNTY

)

The foregoing instrument was

acknowledged

before me

on September

22, 2025

by Elissa

H. Patterson.

JULIE A HARNESS

Q

-

NoTARY PUBLIC-sTATEOF MICHIGAN

COUNTY oF WASHTENAW

My Commission

Expires

Fe ruary

03,2028

Acting

IntheCountyof

A.SNef9u

)

When

recorded returnto: Gabriel Corfas, 3001 Geddes

Ave., Ann

Arbor, MI 48104

Send

subsequent

tax billsto: 3001

Geddes

Ave., Ann

Arbor, MI 48104

Tax parcel #: 09-09-27-402-014

Recording

Fee: $ 30.00

Time

itted

forRecording

Date

83

202;_Time

LawrenceKestenbaum

WashtenawCountyClerk/Register

Page 2

6770839

L:5603 P: 871

D

09/23/2025

10:45 AM

Page 2 of 2

EXHIBIT

A

LEGAL

DESCRIPTION

Land

located in the City of Ann

Arbor, County

of Washtenaw,

and State of Michigan

described as follows:

PARCEL

A:

Commencing

at the South

1/4 corner of Section 27, Town

2 South, Range

6

East, Ann

Arbor

Township

(now

the City of Ann

Arbor), Washtenaw

County, Michigan; thence

North 89°17'30" East 497.90 feet along the South

lineof said section for a PLACE

OF

BEGINNING;

thence

North 10°19'20"

East 138.62

feet;thence

North 23°46'45"

East 144.38

feet;thence

North

89°56'15" East 70.00 feet;thence South 00°43'30" East 266.67 feet;thence

South

89°17'30" West

156.44 feet to the PLACE

OF

BEGINNING,

being a

part of the Southeast

1/4 of said Section 27. ALSO

INCLUDING

A

20-

FOOT-WIDE

PRIVATE

EASEMENT

FOR

PUBLIC

UTILITIES

described

below.

ALSO

INCLUDING

the rightto repair and

maintain

an

existing sanitary

sewer

lead across Parcel B, said Parcel B being described as: Commencing

at the South

1/4 corner of Section 27, Town

2 South, Range

6 East, Ann

Arbor Township

(now the City of Ann

Arbor), Washtenaw

County, Michigan;

thence

North

89°17'30"

East

336.15

feet along

the

South

line of said

section; thence

North 01°33'50" West

170.33

feet along the centerline of

Apple Way

for a PLACE

OF

BEGINNING;

thence continuing along said line

North 01°33'50" West

99.14 feet;thence

North 88°26'10"

East 33.00 feet;

thence

North

89°56'15"

East 219.16

feet; thence

South

23°26'45"

West

144.38

feet; thence

North

69°10'10"

West

90.00

feet; thence

South

89°56'15" West

107.11 feet to the PLACE

OF

BEGINNING,

being a part of

the Southeast

1/4 of said Section 27.

20 FOOT-WIDE

EASEMENT

FOR

PUBLIC

UTltlTIES

FOR

PARCEL

A:

A 20 foot wide easement

for public utilities

from an existing sanitary sewer

easement

to the Northwest

lineof Parcel A having the following described

East and

North lines,commencing

at the South

1/4 corner of Section 27,

Town

2 South,

Range

6 East, Ann

Arbor Township

(now

the City of Ann

Arbor), Washtenaw

County, Michigan; thence

North 89°17'30" East 497.90

feet along

the

South

line of said section; thence

North

10°19'20"

East

138.62

feet; thence

North

23°46'45"

East

79.29

feet for a

PLACE

OF

BEGINNING;

thence

North

00°43'30"

West

59.54

feet; thence

South

89°56'15" West

53.61 feet for a PLACE

OF

ENDING,

being a part of the

Southeast

1/4 of said Section 27.

Commonly

known

as 3001

Geddes

Ave., Ann

Arbor, MI 4810

PARCEL

ID: 09-09-27-402-014

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002712

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: Deed L5603 P871

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service 26-002712 - Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

FROM 

734-794-6530 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, MI 48107 

March 

27, 

2026 

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

CORFAS GABRIEL 

3001 GEDDES AVE 

ANN ARBOR MI 48104 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

09-09-27-402-014 

~~ 3001 GEDDES AVE 

COM AT S 1/4 COR SEC 27,TH N 89-17-30 E 497.90 FT TO 

POB,TH N 10-19-20 E 138.62 FT, TH N 23-46-45 E 144.38 FTTH 

N 89-56-15 E 70.0 FT, TH S 00-43-30 E 266.67 FT, TH S 89-17-30 

W 156.44 FT TO POB.PT OF SE 1/4 SEC 27 T2S R6E 0.75 AC 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review. 

The Board has completed the review of parcel number 09-09-27-402-014 

and made the following determination based on the 

information provided. 

Board of Review Comments: 

No Change/Denied 

2026 

ORIGINAL ASSESSED VALUE 

805,500 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

805,500 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

699,381 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

699,381 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Contact the Assessor's Office at the address listed above or call (734) 794-6530 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax 

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property 

is May 31. The appeal deadline for Residential Real Property is July 31. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

517-335-9760 

www.michigan.gov/taxtrib/ 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.0.Box 30471 

Lansing MI 48909

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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. 26-002712

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Ann Arbor (WASHTENAW)

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

Jerry

M.I. 

Last Name

Markey

Firm Name (if any)

City of Ann Arbor

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

301 E Huron St

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48104

Telephone Number

734-794-6530

E-mail Address

assessor@a2gov.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:

PER MCL 211.27a(6), "..TRANSFER OF OWNERSHIP OF PROPERTY INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING:...(i) A TRANSFER OF PROPERTY HELD AS 

TENANCY IN COMMON, EXCEPT THAT PORTION OF THE PROPERTY NOT SUBJECT TO THE OWNERSHIP INTEREST CONVEYED." 

THERE WAS A 50% TRANSFER OF OWNERSHIP IN 2025 THAT CAUSED A 50% UNCAPPING FOR 2026. AT THIS TIME, RESPONDENT CONTENDS THE PARTIAL 

UNCAPPING AND 2026 TAXABLE VALUE IS CORRECT. EVIDENCE TO SUPPORT THE 2026 TAXABLE VALUE WILL BE SUBMITTED PRIOR TO THE HEARING IN 

ACCORDANCE WITH THE MICHIGAN TAX TRIBUNAL'S RULES OF PRACTICE AND PROCEDURE.

 

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?

2026-03-27

Under what statutory section was the taxable value uncapped?

MCL 211.27a(6)

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:

09-09-27-402-014

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

805500

Current Taxable Value as established by the Board of Review:

699381

What do you believe is the fair market value?

1611000

What do you believe is the taxable value?

699381

 

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

Respondent’s Signature: 

/s/ Jerry Markey

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

Board of Review Comments:

March 27, 2026

734-794-6530

BOARD OF REVIEW DECISION

ANN ARBOR, MI 48107

PO BOX 8647

ASSESSOR'S OFFICE

CITY OF ANN ARBOR

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

Property Classification appeals ONLY may be appealed to the State Tax Commission:

Michigan Tax Tribunal

P.O. Box 30232

Lansing, MI 48909

517-335-9760

www.michigan.gov/taxtrib/

If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property

is May 31. The appeal deadline for Residential Real Property is July 31.

Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

699,381

"BOARD OF REVIEW" TAXABLE VALUE 

699,381

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

805,500

805,500

2026

ORIGINAL ASSESSED VALUE

09-09-27-402-014

Thank you for attending the March Board of Review.

The Board has completed the review of parcel number and made the following determination based on the

information provided.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS:

ANN ARBOR MI 48104

3001 GEDDES AVE

CORFAS GABRIEL

COM AT S 1/4 COR SEC 27,TH N 89-17-30 E 497.90 FT TO

POB,TH N 10-19-20 E 138.62 FT,TH N 23-46-45 E 144.38 FTTH

N 89-56-15 E 70.0 FT,TH S 00-43-30 E 266.67 FT,TH S 89-17-30

W 156.44 FT TO POB.PT OF SE 1/4 SEC 27 T2S R6E 0.75 AC

3001 GEDDES AVE

09-09-27-402-014

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

No Change/Denied

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002712

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: 2026 BOR Decision Letter 3001 Geddes-1

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Gabriel Corfas,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002712

City Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 29, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002712

Page 2 of 2

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

Gabriel Corfas,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002712

City Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 29, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002712

Page 2 of 2

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Gabriel

M.I.

Last Name

Corfas

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

3001 Geddes Ave

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48104

Telephone Number

6175045711

E-mail Address

gcorfas@gmail.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)

3001 Geddes Ave

City or Town

Ann Arbor

County

Washtenaw

State

Michigan

ZIP Code

48104

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

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

Uncapping of Taxable Value

 

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 3

I am appealing the taxable value uncapping applied to my property following a quit claim deed recorded in 2025.

I purchased this home in Ann Arbor, Michigan, in August 2014 as my primary residence and have continuously occupied it as my homestead since that time. 

Shortly after the purchase in 2014, I executed a quit claim deed to add my long‑term partner to the title so that we would jointly hold ownership of the property, 

but there was no sale and no change in use or occupancy. In 2025, after we separated, she executed a quit claim deed transferring her interest back to me. Again, 

there was no sale, no change in the property’s use, and no change in the underlying beneficial ownership or control beyond returning title to its original status in 

my name.

It is my understanding that, under Michigan’s property tax law (Proposal A and MCL 211.27a), taxable value is “uncapped” in the year following a non‑exempt 

transfer of ownership, meaning a conveyance of title or beneficial interest whose value is substantially equal to the fee interest. The 2014 deed adding my partner 

and the 2025 deed removing her were both intra‑household quit claim transfers that did not involve an arm’s‑length sale, did not create a new beneficial owner, 

and did not change the property’s classification or use. I have remained the continuous, primary owner-occupant since 2014, and the property has always been 

used solely as my personal residence.

I believe that, because there has been no true change in ownership in the sense contemplated by Michigan law, no new purchaser paying consideration and no 

transfer of beneficial use to a different party, the recent quit claim deed should be treated as an exempt or non‑uncapping transfer. I respectfully request that the 

Board restore the prior capped taxable value and remove the uncapping applied to 50% of the property’s taxable value for the 2025 tax year.

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:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

09-09-27-402-014

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

805500

Current Taxable Value as established by the Board of Review:

805500

What do you believe is the fair market value?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

1400000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

700000

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

 

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

Petitioner’s Signature: 

/s/ Gabriel Corfas

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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

Gabriel Corfas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002712

City Of Ann Arbor,

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: September 29, 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

Gabriel Corfas,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002712

City Of Ann Arbor,

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: September 29, 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Gabriel

M.I.

Last Name

Corfas

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

3001 Geddes Ave

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48104

Telephone Number

6175045711

E-mail Address

gcorfas@gmail.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)

3001 Geddes Ave

City or Town

Ann Arbor

County

Washtenaw

State

Michigan

ZIP Code

48104

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

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

Uncapping of Taxable Value

 

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 3

I am appealing the taxable value uncapping applied to my property following a quit claim deed recorded in 2025.

I purchased this home in Ann Arbor, Michigan, in August 2014 as my primary residence and have continuously occupied it as my homestead since that time. 

Shortly after the purchase in 2014, I executed a quit claim deed to add my long‑term partner to the title so that we would jointly hold ownership of the property, 

but there was no sale and no change in use or occupancy. In 2025, after we separated, she executed a quit claim deed transferring her interest back to me. Again, 

there was no sale, no change in the property’s use, and no change in the underlying beneficial ownership or control beyond returning title to its original status in 

my name.

It is my understanding that, under Michigan’s property tax law (Proposal A and MCL 211.27a), taxable value is “uncapped” in the year following a non‑exempt 

transfer of ownership, meaning a conveyance of title or beneficial interest whose value is substantially equal to the fee interest. The 2014 deed adding my partner 

and the 2025 deed removing her were both intra‑household quit claim transfers that did not involve an arm’s‑length sale, did not create a new beneficial owner, 

and did not change the property’s classification or use. I have remained the continuous, primary owner-occupant since 2014, and the property has always been 

used solely as my personal residence.

I believe that, because there has been no true change in ownership in the sense contemplated by Michigan law, no new purchaser paying consideration and no 

transfer of beneficial use to a different party, the recent quit claim deed should be treated as an exempt or non‑uncapping transfer. I respectfully request that the 

Board restore the prior capped taxable value and remove the uncapping applied to 50% of the property’s taxable value for the 2025 tax year.

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:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

09-09-27-402-014

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

805500

Current Taxable Value as established by the Board of Review:

805500

What do you believe is the fair market value?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

1400000

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

700000

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

 

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

Petitioner’s Signature: 

/s/ Gabriel Corfas

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.