Record Finder / 26-002901-TT
Michigan
Good Properties Petitioner V City Of Oak Park Respondent
- Petitioner
- Good Properties
- Respondent
- City Of Oak Park
Case overview
- Docket number
- 26-002901-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Motion for Reconsideration was received. | Not recorded | Not recorded | 10/06/2026 | $25.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/29/2026 | $125.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
motion for reconsideration.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION GOOD PROPERTIES, LLC, Docket No. 26-002901 Petitioner, v. CITY OF OAK PARK, Respondent. Jason C. Long (P59244) WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Petitioner’s Motion for Reconsideration of Order of Dismissal Petitioner Good Properties, LLC (“Good Properties”), by and through its attorneys, Williams Williams Rattner & Plunkett, PC, moves this honorable Tribunal under TTR 261 to reconsider its October 6, 2026 Order of Dismissal. A copy of that Order is attached as Exhibit A. With due respect, the Order of Dismissal errs in concluding that this appeal duplicates the issue in Docket No. 26-002900. That appeal seeks correction of the subject property’s 2025 taxable value after Respondent’s July Board of Review denied Good Properties’ application requesting correction of a qualified error. This appeal seeks correction of the 2026 taxable value following a March Board of Review protest. Petitioner therefore respectfully requests that the Tribunal enter an Order reinstating this case and further explains as follows. 1
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Background 1. Good Properties owns residential real property commonly known as 13620 Pearson Ave., Oak Park, Michigan, identified as Parcel No. 25-31-276-074 (the “Subject Property”). In the 2025 tax year, Respondent increased the Subject Property’s taxable value to equal its assessed value. Good Properties did not appeal in 2025. It did protest the Subject Property’s 2026 assessment to Respondent’s 2026 March Board of Review. Good Properties also sought relief from Respondent’s 2026 July Board of Review for the 2025 increase, pursuant to MCL 211.53b and MCL 211.27a(4). Both the March Board of Review and the July Board of Review denied any relief. 2. Good Properties then filed two petitions in the Tribunal. The Petition in this appeal identifies 2026 as the year under appeal. It seeks reduction of the Subject Property’s 2026 taxable value from $136,700 to $44,273. The Petition explains that Good Properties protested the Subject Property’s assessment before the 2026 March Board of Review. A copy of that Petition without its underlying Exhibits is attached as Exhibit B. 3. The Petition in Docket No. 26-002900 pertains to the Subject Property’s 2025 taxable value. It followed Good Properties’ application to Respondent’s July Board of Review under MCL 211.53b and MCL 211.27a(4), which requested that the July Board of Review revise the Subject Property’s 2025 taxable value due to a “qualified error.” That Petition requests that the Tribunal correct the Subject 2
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Property’s 2025 taxable value from $134,400 to $43,110. A copy of that Petition, without its underlying exhibits, is attached as Exhibit C. ThePetitionsArisefromDifferentProceduresandSeekDifferentRelief 6. The appeals concern different tax years, arise through different review procedures, and request different relief. Under MichProps,LLCvMeridianTwp, 491 Mich 518, 543–546 (2012), the Tribunal may consider an earlier erroneous taxable value when determining the correct taxable value for a subsequent year properly before it. This direct 2026 appeal therefore presents an independent claim for relief for 2026. This appeal preserves Good Properties’ challenge to the Subject Property’s taxable value for 2026, even if Good Properties cannot obtain relief for 2025 in Docket No. 26-002900. Good Properties believes that its appeal from the July Board of Review in Docket No. 26-002900 is meritorious. Even if the Tribunal were to disagree, that should not foreclose Good Properties’ rights to seek relief for 2026 when Good Properties has taken all the required steps, including protesting at the March Board of Review and filing a timely petition, to contest the 2026 assessment. 7. TTR 261(1) permits reconsideration of an order upon a motion filed within 21 days after its entry. That rule applies in the Small Claims Division through TTR 201(3). Under the standard in MCR 2.119(F)(3), applied through TTR 201(5), reconsideration is appropriate when there has been a palpable error that misled the Tribunal and the parties requiring a different disposition. With due respect to the Tribunal, the error here is the conclusion that the 2026 claim is already pending in Docket No. 26-002900. That appeal pertains to 2025, arose from an application to 3
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the July Board of Review, and involves the July Board of Review’s powers under MCL 211.53b including the power to correct a qualified error. This appeal pertains to 2026 and arose from Respondent’s March Board of Review denying Petitioner any relief. Correcting that error requires reinstatement of this appeal, which is a different disposition. ConclusionandRequestforRelief Wherefore, Good Properties respectfully requests that the Tribunal grant reconsideration and reinstate this appeal. Respectfully submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jason C. Long (P59244) Attorneys for Petitioner Dated: October 6, 2026 4
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Exhibit A October 6 2026 Order of Dismissal
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Vo STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION A MTT Docket No. 26-002901 City Of Oak Park, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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
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MTT
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E
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Docket Number: 26-002901 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Motion for Reconsideration Attachment File Name: motion for reconsideration Fee Information Filing Fee: $ 25.00 Payment Information Payment: $ 25.00 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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Order_of_Dismissal.2026-10-06_16-44-26.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002901 City Of Oak Park, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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. 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 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 26-002901 Page 2 of 2 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: /s/ Patricia L. Halm Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002901 City Of Oak Park, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. 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. 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 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 26-002901 Page 2 of 2 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: /s/ Patricia L. Halm Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX
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MTT
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2026 BOARD OF REVIEW DECISION FROM CITY OF OAK PARK ASSESSOR'S OFFICE 14000 OAK PARK BLVD OAK PARK, MI 48237 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: andPROPERTYlegal descriptionIDENTIFICATION:optional.): (Parcel Code required. Property address 52-25-31-276-074 13620 PEARSON AVE GOOD PROPERTIES LLC 2N AVE 813 BEACONSFIELD 48230 TIN. R11E, SEC 31 GREEN MANOR SUB LOT 61, 5-15-98 MI POINTE PARK GROSSE FROM -063 & -064 THIS PROPERTFY-IS-CLASSHFHEEAST 40+ (RESIDENT HviP) ROVER — rrr ois Thank you for attending the 2026 March Board of Review. The Board has reviewed all testimony or information you supplied and any necessary data in computing your assessed and taxable value. The Board has completed their review of parcel number 52-25-31-276-074 They have made the following determination based on the compilation of information: Board of Review Comments: ASSESSMENT DEEMED TO BE ACCURATE, MARCH BOARD OF REVIEW HAS NO JURIDICTION OVER THE 2025 UNCAPPING OF TAXABLE VALUE | 136,700[2026 ORIGINAL ASSESSED VALUE 2026 "BOARD OF REVIEW" ASSESSED VALUE 136,700 (If the above amounts are the same, no revisions have occured) 136,700 [2026 ORIGINAL TAXABLE VALUE | [2026 "BOARD OF REVIEW" TAXABLE VALUE 136,700 ] [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call (248) 691-7552 if you have any questions. If you disagree with the decision of the Board of Review, a further appeal may be made to the Michigan Tax Tribunal by completing a petition form that can be obtained at: www.michigan.gov/taxtrib If you have questions regarding the filing of the petition form, please contact the Michigan Tax Tribunal at: (517) 335-9760. The final date for filing a petition form for appeal to the Michigan Tax Tribunal is: May 31, 2026 for - Industrial, Developmental, Commercial or Utility Personal July 31, 2026 for - Residential, Timber-Cutover or Agricultural June 30, 2026 for - Classification Appeals - Classification appeals are made by sending Form 2167 to the State Tax Commission More information on Classification appeals can be obtained at: www.michigan.gov/statetaxcommission 03/30/2026 10:55 AM petition # MBOR 28
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oy Form ‘Reset ET FE Michigan Department of Treasury 618 (Rev. 12-25) L-4035 Review of Board to Petition protest first unless you Tribunal Tax the Michigan to appeal you may not however, is voluntary; Filing amended. 1893, as of 206 PA. of the authority State the under to is issued classification form This property not appeal may You real. or developmental industrial real, real, commercial as classified is property the when except of Review, Board the to Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER’S AGENT Petitioner's Name (If Other than Owner. Please Print or Type) Owner's Name (Please Print or Type) Tereal Wilson/Good Properties LLC Year of Appeal County Township or City | Zoe-6 wayne Oak Park The undersigned protests the assessed value andlor the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) 52-25-31-276-074 13620-13626 Pearson Oak Park Mi 48237 Protested Item: Assessed Value = Tentative = Taxable Status OJ Classification CJ Qualified Agriculturaln Taxapie vane (exemption) — OF ASSESSMENT PROTEST 1, for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed this section Complete personal property forms. Owner's Estimate of True Cash Value (Market Value) Assessed Value no uncapping occurred so TV stays capped $136,700 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: [] Value of Losses BE Value of Additions [| Poverty Exemption uncapping % 3. PROTEST OF CLASSIFICATION in accordance classification regarding decision make their must Review Board of The classification. change the to a request for section this Complete has on classification that a particular effect by the influenced not be shall of Review The Board Laws. Compiled Michigan the of 211.34c Section with that property’s status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment rolt Transfer to commonly controlled single-member LLC exempt per STC Guidelines Classification should be (check one of the following): O Agricultural bd Industrial [5] Timber Cutover Utility (Personal Property Only) [l Commercial Residential =] Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY proper- agricultural for qualified tax operating school local of mills 18 the from exemption the of percentage the or changed denied has UPON assessor the If ORACT CONSIDER TO AUTHORITY NO HAS REVIEW OF BOARD THE Review. of Board March the to action this appeal may owner the ty, - PROPERTIES.) RESIDENCE PRINCIPAL HOMEOWNER'S FOR MILLS OPERATING 18 SCHOOL THE FROM EXEMPTION THE full if 100 (Enter by owner requested exemption agricultural qualified Percent if exemption 0 (Enter assessor by granted exemption agricultural qualified Percent requested) exemption denied) PROTEST FOR exemption property "REASON agricultural qualified and/or classification and/or status taxable and/or valueE—— taxable tentative the andlor value of assessed for protest reason(s) State 33-34 pages 2025), 25, February (revised Guidelines Ownership of Transfer Commission Tax State Michigan The individuals:"Initial by transfers initial to exemption this extend explicitly section), Entities" Controlled “@@ommonly | | company liability limited as ... such entity an to made property, a in interest simple fee a of individuals by transfers [| ... are considered to be transfers between commonly
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618,
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Organization First Name M.I. Last Name Good Properties Mailing Address (No., Street, P.O. Box or Rural Route) c/o 380 N. Old Woodward Ave. Ste. 300 City or Town State ZIP Code Birmingham Michigan 48009 Telephone Number 2486420333 E-mail Address jlong@wwrplaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name M.I. Last Name Jason C. Long Firm Name (if any) Williams Williams Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward Ave. Suite 300 City or Town State ZIP Code Birmingham Michigan 48009 Telephone Number 2486420333 E-mail Address jlong@wwrplaw.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 13620 Pearson Ave. 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR City or Town County State ZIP Code Oak Park Oakland Michigan 48237 Taxing Authority (City or Township) City Of Oak Park (OAKLAND) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal: Petitioner requests that the Tribunal correct the subject property’s taxable value for the 2026 tax year. The subject property is a multifamily income property. During 2024, Air Force veteran Tereal Wilson owned the subject property and operated it as a sole proprietorship. On June 28, 2024, Mr. Wilson conveyed the subject property to Petitioner Good Properties, LLC, which he organized and in which he is the only member. Accordingly, under the General Property Tax Act, Mr. Wilson’s conveyance to Good Properties, LLC, was not a “transfer of ownership.” Nevertheless, for the 2025 tax year, Respondent increased the subject property’s taxable value to equal its assessed value. That increase in the subject property’s taxable value continued into the 2026 tax year. Petitioner sought to have this corrected at the City of Oak Park 2026 March Board of Review, but it merely asserted that it lacked jurisdiction for 2025 without addressing the mistaken uncapping affecting the 2026 taxable value. Petitioner therefore requests that the Tribunal revise the subject property’s 2026 taxable value to the amount that it would have been absent the incorrect increase in the subject property’s taxable value based on the 2024 conveyance. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 25-31-276-074 Classification of Property: Real (check one) 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Residential (check one) Current Assessed Value as established by the Board of Review: 136700 Current Taxable Value as established by the Board of Review: 136700 What do you believe is the fair market value? 273400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 136700 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 44273 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Jason C. Long 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? No 3 of 3
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SC_Notice_of_Docket_Number.2026-10-06_14-08-22.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002901 City Of Oak Park, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Good Properties, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002901 City Of Oak Park, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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2026 BOARD OF REVIEW DECISION FROM CITY OF OAK PARK ASSESSOR'S OFFICE 14000 OAK PARK BLVD OAK PARK, MI 48237 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: andPROPERTYlegal descriptionIDENTIFICATION:optional.): (Parcel Code required. Property address 52-25-31-276-074 13620 PEARSON AVE GOOD PROPERTIES LLC 2N AVE 813 BEACONSFIELD 48230 TIN. R11E, SEC 31 GREEN MANOR SUB LOT 61, 5-15-98 MI POINTE PARK GROSSE FROM -063 & -064 THIS PROPERTFY-IS-CLASSHFHEEAST 40+ (RESIDENT HviP) ROVER — rrr ois Thank you for attending the 2026 March Board of Review. The Board has reviewed all testimony or information you supplied and any necessary data in computing your assessed and taxable value. The Board has completed their review of parcel number 52-25-31-276-074 They have made the following determination based on the compilation of information: Board of Review Comments: ASSESSMENT DEEMED TO BE ACCURATE, MARCH BOARD OF REVIEW HAS NO JURIDICTION OVER THE 2025 UNCAPPING OF TAXABLE VALUE | 136,700[2026 ORIGINAL ASSESSED VALUE 2026 "BOARD OF REVIEW" ASSESSED VALUE 136,700 (If the above amounts are the same, no revisions have occured) 136,700 [2026 ORIGINAL TAXABLE VALUE | [2026 "BOARD OF REVIEW" TAXABLE VALUE 136,700 ] [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call (248) 691-7552 if you have any questions. If you disagree with the decision of the Board of Review, a further appeal may be made to the Michigan Tax Tribunal by completing a petition form that can be obtained at: www.michigan.gov/taxtrib If you have questions regarding the filing of the petition form, please contact the Michigan Tax Tribunal at: (517) 335-9760. The final date for filing a petition form for appeal to the Michigan Tax Tribunal is: May 31, 2026 for - Industrial, Developmental, Commercial or Utility Personal July 31, 2026 for - Residential, Timber-Cutover or Agricultural June 30, 2026 for - Classification Appeals - Classification appeals are made by sending Form 2167 to the State Tax Commission More information on Classification appeals can be obtained at: www.michigan.gov/statetaxcommission 03/30/2026 10:55 AM petition # MBOR 28
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oy Form ‘Reset ET FE Michigan Department of Treasury 618 (Rev. 12-25) L-4035 Review of Board to Petition protest first unless you Tribunal Tax the Michigan to appeal you may not however, is voluntary; Filing amended. 1893, as of 206 PA. of the authority State the under to is issued classification form This property not appeal may You real. or developmental industrial real, real, commercial as classified is property the when except of Review, Board the to Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER’S AGENT Petitioner's Name (If Other than Owner. Please Print or Type) Owner's Name (Please Print or Type) Tereal Wilson/Good Properties LLC Year of Appeal County Township or City | Zoe-6 wayne Oak Park The undersigned protests the assessed value andlor the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) 52-25-31-276-074 13620-13626 Pearson Oak Park Mi 48237 Protested Item: Assessed Value = Tentative = Taxable Status OJ Classification CJ Qualified Agriculturaln Taxapie vane (exemption) — OF ASSESSMENT PROTEST 1, for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed this section Complete personal property forms. Owner's Estimate of True Cash Value (Market Value) Assessed Value no uncapping occurred so TV stays capped $136,700 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: [] Value of Losses BE Value of Additions [| Poverty Exemption uncapping % 3. PROTEST OF CLASSIFICATION in accordance classification regarding decision make their must Review Board of The classification. change the to a request for section this Complete has on classification that a particular effect by the influenced not be shall of Review The Board Laws. Compiled Michigan the of 211.34c Section with that property’s status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment rolt Transfer to commonly controlled single-member LLC exempt per STC Guidelines Classification should be (check one of the following): O Agricultural bd Industrial [5] Timber Cutover Utility (Personal Property Only) [l Commercial Residential =] Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY proper- agricultural for qualified tax operating school local of mills 18 the from exemption the of percentage the or changed denied has UPON assessor the If ORACT CONSIDER TO AUTHORITY NO HAS REVIEW OF BOARD THE Review. of Board March the to action this appeal may owner the ty, - PROPERTIES.) RESIDENCE PRINCIPAL HOMEOWNER'S FOR MILLS OPERATING 18 SCHOOL THE FROM EXEMPTION THE full if 100 (Enter by owner requested exemption agricultural qualified Percent if exemption 0 (Enter assessor by granted exemption agricultural qualified Percent requested) exemption denied) PROTEST FOR exemption property "REASON agricultural qualified and/or classification and/or status taxable and/or valueE—— taxable tentative the andlor value of assessed for protest reason(s) State 33-34 pages 2025), 25, February (revised Guidelines Ownership of Transfer Commission Tax State Michigan The individuals:"Initial by transfers initial to exemption this extend explicitly section), Entities" Controlled “@@ommonly | | company liability limited as ... such entity an to made property, a in interest simple fee a of individuals by transfers [| ... are considered to be transfers between commonly
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Organization First Name M.I. Last Name Good Properties Mailing Address (No., Street, P.O. Box or Rural Route) c/o 380 N. Old Woodward Ave. Ste. 300 City or Town State ZIP Code Birmingham Michigan 48009 Telephone Number 2486420333 E-mail Address jlong@wwrplaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name M.I. Last Name Jason C. Long Firm Name (if any) Williams Williams Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward Ave. Suite 300 City or Town State ZIP Code Birmingham Michigan 48009 Telephone Number 2486420333 E-mail Address jlong@wwrplaw.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 13620 Pearson Ave. 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR City or Town County State ZIP Code Oak Park Oakland Michigan 48237 Taxing Authority (City or Township) City Of Oak Park (OAKLAND) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal: Petitioner requests that the Tribunal correct the subject property’s taxable value for the 2026 tax year. The subject property is a multifamily income property. During 2024, Air Force veteran Tereal Wilson owned the subject property and operated it as a sole proprietorship. On June 28, 2024, Mr. Wilson conveyed the subject property to Petitioner Good Properties, LLC, which he organized and in which he is the only member. Accordingly, under the General Property Tax Act, Mr. Wilson’s conveyance to Good Properties, LLC, was not a “transfer of ownership.” Nevertheless, for the 2025 tax year, Respondent increased the subject property’s taxable value to equal its assessed value. That increase in the subject property’s taxable value continued into the 2026 tax year. Petitioner sought to have this corrected at the City of Oak Park 2026 March Board of Review, but it merely asserted that it lacked jurisdiction for 2025 without addressing the mistaken uncapping affecting the 2026 taxable value. Petitioner therefore requests that the Tribunal revise the subject property’s 2026 taxable value to the amount that it would have been absent the incorrect increase in the subject property’s taxable value based on the 2024 conveyance. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 25-31-276-074 Classification of Property: Real (check one) 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Residential (check one) Current Assessed Value as established by the Board of Review: 136700 Current Taxable Value as established by the Board of Review: 136700 What do you believe is the fair market value? 273400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 136700 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 44273 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Jason C. Long 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? No 3 of 3
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