Ioan Miclea Petitioner V City Of Troy 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

Ioan Miclea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000488

City Of Troy,

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. 26-000488

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

Ioan Miclea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000488

City Of Troy,

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

Page 4

MTT

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

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

03/23/2026 10:10 AM

TROY, MICHIGAN 48084-5254

500 W BIG BEAVER ROAD

KELLY M. TIMM

CITY OF TROY ASSESSING DEPT

“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 Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

225,640

"BOARD OF REVIEW" TAXABLE VALUE

225,640

2026 ORIGINAL TAXABLE VALUE

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

"BOARD OF REVIEW" ASSESSED VALUE

2026

284,630

284,630

2026 ORIGINAL ASSESSED VALUE

Board of Review Reason For Change

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

88-20-01-481-016

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 

TROY MI 48085

2950 BRIARWOOD

LI, YALING

WANG, MEIXIAN

T2N, R11E, SEC 1 BRIARWOOD MANOR SUB NO 2 LOT 55 4-

14-98 FR 476-072

2950 BRIARWOOD

88-20-01-481-016

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.):

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

FROM

NO CHANGE

Page 2

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

03/23/2026 10:10 AM

TROY, MICHIGAN 48084-5254

500 W BIG BEAVER ROAD

KELLY M. TIMM

CITY OF TROY ASSESSING DEPT

“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 Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

1,944,880

"BOARD OF REVIEW" TAXABLE VALUE

1,944,880

2026 ORIGINAL TAXABLE VALUE

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

"BOARD OF REVIEW" ASSESSED VALUE

2026

1,982,890

1,982,890

2026 ORIGINAL ASSESSED VALUE

Board of Review Reason For Change

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

88-20-02-101-018

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. 

201 (COMMERCIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED 

TROY MI 48085

6950 ROCHESTER

TRIVISTA INVESTMENTS LLC

T2N,R11E, SEC 2 PART OF NW 1/4 BEG AT PT DIST N 89-42-

00 E 90 FT & S 00-00-51 W 60 FT FROM 

PROPERTYCONTROLLING COR OF 'MAPLE FOREST OF 

TROY SUB' LOC S 00-00-51 W 6.89 FT FROM NW SEC COR, 

TH N 89-42-00 E 352.49 FT, TH S 00-00-51 W 360 FT,TH S 89-42

-00 W 352.49 FT, TH N 00-00-51 E 360 FT TO BEG. 2.91A 5-9-07

FR 001,003, & 004

6950 ROCHESTER

88-20-02-101-018

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.):

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

FROM

NO CHANGE

Page 3

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

03/23/2026 10:10 AM

TROY, MICHIGAN 48084-5254

500 W BIG BEAVER ROAD

KELLY M. TIMM

CITY OF TROY ASSESSING DEPT

“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 Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

223,120

"BOARD OF REVIEW" TAXABLE VALUE

223,120

2026 ORIGINAL TAXABLE VALUE

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

"BOARD OF REVIEW" ASSESSED VALUE

2026

259,900

259,900

2026 ORIGINAL ASSESSED VALUE

Board of Review Reason For Change

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

88-20-02-153-081

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. 

407 (RESIDENTIAL CONDOMINIUM

THIS PROPERTY IS CLASSIFIED 

TROY MI 48085-6739

1372 HOLLINS HALL

JIANG, FRANK FANGHUI

GUO, LILY

T2N,R11E, SEC 2 OAKLAND COUNTY CONDOMINIUM 

PLAN NO 1608 THE VILLAS OF NORTHWYCK UNIT 81, 

BLDG V L32373, P229 3-4-04 FR 151-006

1372 HOLLINS HALL

88-20-02-153-081

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.):

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

FROM

NO CHANGE

Page 4

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

03/23/2026 10:10 AM

TROY, MICHIGAN 48084-5254

500 W BIG BEAVER ROAD

KELLY M. TIMM

CITY OF TROY ASSESSING DEPT

“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 Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

215,000

"BOARD OF REVIEW" TAXABLE VALUE

236,460

2026 ORIGINAL TAXABLE VALUE

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

"BOARD OF REVIEW" ASSESSED VALUE

2026

215,000

236,460

2026 ORIGINAL ASSESSED VALUE

Board of Review Reason For Change

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

88-20-02-228-036

The Board has completed their review of parcel number 

Thank you for attending this years March Board

Page 5

ht

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

1 of 1

Docket #: 26-000488

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000488

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Troy (OAKLAND)

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

Linda

M.I. 

Last Name

McMasters

Firm Name (if any)

City of Troy

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

500 W. Big Beaver

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2485243591

E-mail Address

l.mcmasters@troymi.gov

 

 

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

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

No errors were calculated on the 2026 assessed value or 2026 taxable value prior to the March Board of Review's decision. the property was uniformly assessed 

according to MCL 211.27a of the State of Michigan General Property Tax Act. Further evidence will be submitted 21 day prior to the 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?

 

 

Valuation Information:

Parcel Identification Number:

88-20-07-102-027

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Residential (check one)

Current Assessed Value as established by the Board of Review:

316590

Current Taxable Value as established by the Board of Review:

291830

What do you believe is the fair market value?

633180

What do you believe is the taxable value?

291830

 

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

Respondent’s Signature: 

/s/ Linda M. McMasters

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

Ioan

M.I.

Last Name/Company Name

Miclea

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

2800 Lenox Dr.

City or Town

Troy

State

Michigan

ZIP Code

48098

Telephone Number

586-260-6186

Fax Number

E-mail Address

jmiclea@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]

2800 Lenox Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Troy

Michigan

48098

Taxing Authority (City or Township)

City Of Troy (OAKLAND)

County 

Oakland

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

PETITION FOR PROPERTY TAX APPEAL

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: 88-20-07-102-027

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

316590

Current Taxable Value as established by the BOR:

291830

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

415000 

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

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

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. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Ioan Miclea

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

Ioan Miclea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000488

City Of Troy,

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: May 26, 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

Ioan Miclea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000488

City Of Troy,

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: May 26, 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

Ioan Miclea,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000488

City Of Troy,

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: May 26, 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

EG: 

(lot svelable) March 2021 Apprlea — rir owners appraisal $500.000; 

SE oarsadec as evince of TOV by actual November 2021 e-lgh sale at 

415000 

CERTIFICATION 

have 

cert tht he ndomason contained In Ps Det 

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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

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PETITION FOR PROPERTY TAX APPEAL

Tax Year: 2026

PETITIONER INFORMATION

Name:

Ioan & Grigoriana Miclea

Address:

2800 Lenox Drive, Troy, Michigan 48098-2392

Phone:

(586) 260-6186

Email:

jmiclea@yahoo.com

PROPERTY INFORMATION

Parcel Number:

88-20-07-102-027

Property Address:

2800 Lenox Drive, Troy, Michigan 48098

Classification:

401 – Residential Improved

Municipality:

City of Troy, Oakland County

ASSESSMENT VALUES IN DISPUTE

Troy 2026 Value

Petitioner's Contention

State Equalized Value (SEV):

$316,590

$207,500 or less

Assessed Value:

$316,590

$207,500 or less

Taxable Value:

$291,830

$242,229 or less

Implied True Cash Value:

$633,180

$415,000 or less

STATEMENT OF FACTS

1.

Petitioners Ioan and Grigoriana Miclea purchased the subject property at 2800 Lenox Drive, Troy,

Michigan on November 4, 2021, for a purchase price of $415,000 (Warranty Deed recorded

January 26, 2022, Oakland County). This was an arm's-length market transaction.

2.

Under MCL 211.27a, the transfer of ownership in November 2021 triggered uncapping of the

Taxable Value for the 2022 tax year, resetting the TV to equal the 2022 SEV.

3.

For the 2022 tax year, the City of Troy initially assessed the property at an SEV of approximately

$300,000, implying a True Cash Value of approximately $600,000 — far exceeding the actual

November 2021 arm's-length sale price of $415,000.

Page 2

4.

Petitioners disputed the 2022 assessment using an appraisal obtained by the prior owner in

March 2021, which estimated the property's value at $500,000. As a result, Troy reduced the

2022 SEV to $250,000, and the Taxable Value was set at $250,000 (equal to SEV in the

uncapping year).

5.

Since 2022, Troy has applied the Proposal A inflation cap each year, increasing the Taxable

Value as follows:

Year

SEV

Taxable Value

TV Increase

2022

$250,000

$250,000

(uncapped)

2023

$299,430

$262,500

+5.0%

2024

$348,430

$275,620

+5.0%

2025

$365,280

$284,160

+3.1%

2026

$316,590

$291,830

+2.7%

6.

For the 2026 tax year, the City's March Board of Review declined to make any change to the

assessment. This petition follows that required local proceeding.

GROUNDS FOR APPEAL

GROUND 1: THE 2022 BASE SEV WAS SET INCORRECTLY, AND THE ERROR HAS

COMPOUNDED EACH YEAR SINCE THROUGH THE PROPOSAL A CAP MECHANISM

The foundational error in Petitioners' assessment history is that the 2022 SEV was set at $250,000 —

based on a pre-sale appraisal from March 2021 — rather than at $207,500, which is 50% of the actual

November 2021 arm's-length sale price of $415,000.

Under MCL 211.27(1), True Cash Value means "the usual selling price" of the property. Michigan

courts have consistently held that a recent arm's-length sale of the subject property is the most

probative evidence of True Cash Value. See Antisdale v Galesburg, 420 Mich 265 (1984); Huron Valley

State Bank v Pontiac, 121 Mich App 110 (1982).

The March 2021 appraisal used to set the 2022 SEV is inferior evidence for three reasons:

(a) It predates the actual sale by eight months;

(b) The actual sale occurred at $415,000 — $85,000 below the appraised value — demonstrating

the appraisal overstated market value; and

(c) The sale itself IS the market's determination of True Cash Value and supersedes any pre-sale

estimate.

The correct 2022 SEV, based on the actual sale price, should have been $207,500 (50% of $415,000).

Instead, it was set at $250,000 — an overstatement of $42,500 at the base year. Because the Proposal

A cap applies each year to the prior year's Taxable Value, this initial error has compounded forward:

Year

Correct TV

Troy's TV

Excess TV

2022

$207,500

$250,000

+$42,500

2023

$217,875

$262,500

+$44,625

2024

$228,769

$275,620

+$46,851

Page 3

2025

$235,861

$284,160

+$48,299

2026

$242,229

$291,830

+$49,601

The correct 2026 Taxable Value, properly calculated from the arm's-length purchase price, is $242,229

— not $291,830. Troy's 2026 TV exceeds the correct amount by $49,601.

GROUND 2: THE 2026 SEV IMPLIES A TRUE CASH VALUE THAT IS UNSUPPORTED BY AND

INCONSISTENT WITH MARKET EVIDENCE

Troy's 2026 SEV of $316,590 implies a True Cash Value of $633,180. This figure is not supported by

market evidence for the following reasons:

(a) The subject property sold at arm's-length in November 2021 for $415,000. Troy's current

implied TCV of $633,180 represents a 52.6% increase over the actual purchase price in just four

years.

(b) The Troy residential market has not experienced appreciation consistent with this increase. To

the contrary, median list prices in Troy declined approximately 7% year-over-year as of March

2026, and price per square foot declined approximately 4% over the same period.

(c) The subject property is a 1977-built home of 2,734 square feet on approximately one acre. An

implied TCV of $633,180 equates to approximately $231 per square foot — inconsistent with

comparable sales in the immediate neighborhood.

GROUND 3: COMPARABLE SALES ON LENOX DRIVE SUPPORT A LOWER VALUE

Two properties on Lenox Drive — the same street as the subject property, within the same Middlesex

Country Home Sites subdivision — sold within the past year at prices inconsistent with Troy's implied

True Cash Value of $633,180. Critically, both comparable properties are newer in construction than the

subject property, which would ordinarily support a higher value. Yet both sold at prices implying a lower

SEV than what Troy has assigned to Petitioners' older home.

Subject Property

Comp #1

Comp #2

Address

2800 Lenox Dr

2752 Lenox Dr

2734 Lenox Dr

Year Built

1977

1987

1989

Sq Footage

2,734 sq ft

2,611 sq ft

2,382 sq ft

Sale Date

11/4/2021

7/16/2025

3/2/2026

Sale Price

$415,000

$584,000

$565,000*

Implied SEV

Troy says $316,590

$292,000

$282,500

* 2734 Lenox sold above asking price of $537,500, reflecting strong demand that still yielded a value well below

Troy's implied TCV for the subject.

Troy's 2026 SEV of $316,590 is $24,590 higher than the SEV implied by the newer 2752 Lenox sale,

and $34,090 higher than the SEV implied by

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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

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PETITION FOR PROPERTY TAX APPEAL

Tax Year: 2026

PETITIONER INFORMATION

Name:

Ioan & Grigoriana Miclea

Address:

2800 Lenox Drive, Troy, Michigan 48098-2392

Phone:

(586) 260-6186

Email:

jmiclea@yahoo.com

PROPERTY INFORMATION

Parcel Number:

88-20-07-102-027

Property Address:

2800 Lenox Drive, Troy, Michigan 48098

Classification:

401 – Residential Improved

Municipality:

City of Troy, Oakland County

ASSESSMENT VALUES IN DISPUTE

Troy 2026 Value

Petitioner's Contention

State Equalized Value (SEV):

$316,590

$207,500 or less

Assessed Value:

$316,590

$207,500 or less

Taxable Value:

$291,830

$242,229 or less

Implied True Cash Value:

$633,180

$415,000 or less

STATEMENT OF FACTS

1.

Petitioners Ioan and Grigoriana Miclea purchased the subject property at 2800 Lenox Drive, Troy,

Michigan on November 4, 2021, for a purchase price of $415,000 (Warranty Deed recorded

January 26, 2022, Oakland County). This was an arm's-length market transaction.

2.

Under MCL 211.27a, the transfer of ownership in November 2021 triggered uncapping of the

Taxable Value for the 2022 tax year, resetting the TV to equal the 2022 SEV.

3.

For the 2022 tax year, the City of Troy initially assessed the property at an SEV of approximately

$300,000, implying a True Cash Value of approximately $600,000 — far exceeding the actual

November 2021 arm's-length sale price of $415,000.

Page 2

4.

Petitioners disputed the 2022 assessment using an appraisal obtained by the prior owner in

March 2021, which estimated the property's value at $500,000. As a result, Troy reduced the

2022 SEV to $250,000, and the Taxable Value was set at $250,000 (equal to SEV in the

uncapping year).

5.

Since 2022, Troy has applied the Proposal A inflation cap each year, increasing the Taxable

Value as follows:

Year

SEV

Taxable Value

TV Increase

2022

$250,000

$250,000

(uncapped)

2023

$299,430

$262,500

+5.0%

2024

$348,430

$275,620

+5.0%

2025

$365,280

$284,160

+3.1%

2026

$316,590

$291,830

+2.7%

6.

For the 2026 tax year, the City's March Board of Review declined to make any change to the

assessment. This petition follows that required local proceeding.

GROUNDS FOR APPEAL

GROUND 1: THE 2022 BASE SEV WAS SET INCORRECTLY, AND THE ERROR HAS

COMPOUNDED EACH YEAR SINCE THROUGH THE PROPOSAL A CAP MECHANISM

The foundational error in Petitioners' assessment history is that the 2022 SEV was set at $250,000 —

based on a pre-sale appraisal from March 2021 — rather than at $207,500, which is 50% of the actual

November 2021 arm's-length sale price of $415,000.

Under MCL 211.27(1), True Cash Value means "the usual selling price" of the property. Michigan

courts have consistently held that a recent arm's-length sale of the subject property is the most

probative evidence of True Cash Value. See Antisdale v Galesburg, 420 Mich 265 (1984); Huron Valley

State Bank v Pontiac, 121 Mich App 110 (1982).

The March 2021 appraisal used to set the 2022 SEV is inferior evidence for three reasons:

(a) It predates the actual sale by eight months;

(b) The actual sale occurred at $415,000 — $85,000 below the appraised value — demonstrating

the appraisal overstated market value; and

(c) The sale itself IS the market's determination of True Cash Value and supersedes any pre-sale

estimate.

The correct 2022 SEV, based on the actual sale price, should have been $207,500 (50% of $415,000).

Instead, it was set at $250,000 — an overstatement of $42,500 at the base year. Because the Proposal

A cap applies each year to the prior year's Taxable Value, this initial error has compounded forward:

Year

Correct TV

Troy's TV

Excess TV

2022

$207,500

$250,000

+$42,500

2023

$217,875

$262,500

+$44,625

2024

$228,769

$275,620

+$46,851

Page 3

2025

$235,861

$284,160

+$48,299

2026

$242,229

$291,830

+$49,601

The correct 2026 Taxable Value, properly calculated from the arm's-length purchase price, is $242,229

— not $291,830. Troy's 2026 TV exceeds the correct amount by $49,601.

GROUND 2: THE 2026 SEV IMPLIES A TRUE CASH VALUE THAT IS UNSUPPORTED BY AND

INCONSISTENT WITH MARKET EVIDENCE

Troy's 2026 SEV of $316,590 implies a True Cash Value of $633,180. This figure is not supported by

market evidence for the following reasons:

(a) The subject property sold at arm's-length in November 2021 for $415,000. Troy's current

implied TCV of $633,180 represents a 52.6% increase over the actual purchase price in just four

years.

(b) The Troy residential market has not experienced appreciation consistent with this increase. To

the contrary, median list prices in Troy declined approximately 7% year-over-year as of March

2026, and price per square foot declined approximately 4% over the same period.

(c) The subject property is a 1977-built home of 2,734 square feet on approximately one acre. An

implied TCV of $633,180 equates to approximately $231 per square foot — inconsistent with

comparable sales in the immediate neighborhood.

GROUND 3: COMPARABLE SALES ON LENOX DRIVE SUPPORT A LOWER VALUE

Two properties on Lenox Drive — the same street as the subject property, within the same Middlesex

Country Home Sites subdivision — sold within the past year at prices inconsistent with Troy's implied

True Cash Value of $633,180. Critically, both comparable properties are newer in construction than the

subject property, which would ordinarily support a higher value. Yet both sold at prices implying a lower

SEV than what Troy has assigned to Petitioners' older home.

Subject Property

Comp #1

Comp #2

Address

2800 Lenox Dr

2752 Lenox Dr

2734 Lenox Dr

Year Built

1977

1987

1989

Sq Footage

2,734 sq ft

2,611 sq ft

2,382 sq ft

Sale Date

11/4/2021

7/16/2025

3/2/2026

Sale Price

$415,000

$584,000

$565,000*

Implied SEV

Troy says $316,590

$292,000

$282,500

* 2734 Lenox sold above asking price of $537,500, reflecting strong demand that still yielded a value well below

Troy's implied TCV for the subject.

Troy's 2026 SEV of $316,590 is $24,590 higher than the SEV implied by the newer 2752 Lenox sale,

and $34,090 higher than the SEV implied by

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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

Ioan

M.I.

Last Name/Company Name

Miclea

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

2800 Lenox Dr.

City or Town

Troy

State

Michigan

ZIP Code

48098

Telephone Number

586-260-6186

Fax Number

E-mail Address

jmiclea@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]

2800 Lenox Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Troy

Michigan

48098

Taxing Authority (City or Township)

City Of Troy (OAKLAND)

County 

Oakland

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

PETITION FOR PROPERTY TAX APPEAL

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: 88-20-07-102-027

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

316590

Current Taxable Value as established by the BOR:

291830

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

415000 

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

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

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. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Ioan Miclea

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.