Record Finder / 26-002268-TT
Michigan

Jack Casey Sebring Petitioner V City Of Rochester Hills Respondent

Petitioner
Jack Casey Sebring
Respondent
City Of Rochester Hills

Case overview

Docket number
26-002268-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Attachments to the Petition were filedNot recordedNot recorded09/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/09/2026Not recordedDownload
3Petition has been verifiedPET109/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/09/2026Not recordedDownload
1A petition was received.PETNot recorded06/10/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Read document text excerpt

Page 1

pi TICE OF 2026 BOARD OF R VIEW DECISION 

- 

City of Rochester Hill S 

or, 

- 

Assessing Department 

The board's decision is 

1000 Rochester Hills Drive 

for one year only 

Rochester Hills MI 48309 

SEBRING, JACK C 

NOFAR, ABIGAIL R 

159 E MARYKNOLL RD 

ROCHESTER HILLS 

MI 

48309-1954 

Parcel Number: 

70-15-17-129-007 

; 

| 

: 

Property Class: 

401 (RESIDENTIAL-IMPROVED) 

Property Address: 

159 

E MARYKNOLL RD 

Values set prior to the March Board of Review: 

2026 Assessed Value 

274,550 

2026 Taxable Value 

274,550 

The Board of Review has examined your 2026 Assessed Value and/or Taxable 

Value and has made the following board determination: 

2026 FINAL Assessed Value set by 

BEEZ627 500) 

the Board of Review 

2026 FINAL Taxable Value set by 

ar TPE 

the Board of Review 

RES 

0&5 

A 

The 2025 Capped Value formula is 2025 Taxable Value, minus losses, increased by the 

consumer price index of 1.027 plus additions. The 2026 taxable value is the lower of the 

5 

Asse 

2026 Capped value. Your taxes are levied on the Taxable Value. 

pent 

9026 Assessed value or the 

Further Appeal of Valuation may be made, by filing a petition that can be obtained at 

www. michigan.gov/taxtrib (click Small Claims Tab) and mail to the Michigan Tax Tribunal, 

P.O. Box 30232, Lansing MI 48909. The final date for filing a residential valuation appeal 

to the Michigan Tax Tribunal is July 31 of the current year. 

The final date for filing a 

commercial or personal property valuation appeal is May 31 of the current year. Taxpayers 

who do not have access to the internet may call The City of Rochester Hills at (248) 656-4605 

to obtain a petition. 

If you have any questions about this notice, 

pl 

please contact the Assessing 

Depart 

at (248) 656-4605. 

Bpan 

Sincerely, 

Laure A [aythr 

Secretary

Page 2

48309-1954 

MICHIGAN 

Parcel Number: 

70-15-17-129-007 

2026 Taxable Value 

274,550 

= 

The Board of Review has examined your 2026 Assessed Value and/or Taxable 

Value and has made the following board determination: 

2026 FINAL Assessed Value set by 

262,500 

the Board of Review 

» 

Capped 

value, 

our taxes are evie 

sessed value or 

the 2 

ation may be made, by filing a petition that can be obtained at 

www. michigan.gov/taxtrib (click Small Claims Tab) and mail to the Michigan Tax Tribunal, 

P.O. Box 30232, Lansing MI 48909. The final date for filing a residential valuation appeal 

to the Michigan Tax Tribunal is July 31 of the current year. 

The final date for filing a 

commercial or personal property valuation appeal is May 31 of the current year. Taxpayers 

who do not have access to the internet may call The City of Rochester Hills at (248) 656-4605 

to obtain a petition. 

Further Appeal of Valu 

If you have any questions about this 

noti 

i 

Fh pe 

notice, please contact the Assessing Department 

Sincerely, 

Laarie A Taglor 

Secretary

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.

Read document text excerpt

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: 26-002268

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: IMG_1310

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.

SC_Order_of_Default_of_Petition.2026-09-09_15-00-21.pdfRead complete document text →
Read document text excerpt

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

Jack Casey Sebring,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002268

City Of Rochester Hills,

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 9, 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. 26-002268

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

Jack Casey Sebring,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002268

City Of Rochester Hills,

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 9, 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. 26-002268

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.

Read document text excerpt

Page 1

File No.

File Number:

In accordance with your request, I have appraised the real property at:

The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved.

The property rights appraised are the fee simple interest in the site and improvements.

In my opinion, the defined value of the property as of

is:

The attached report contains the description, analysis and supportive data for the conclusions,

final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.

159 E Maryknoll

Susan Ignash

Four Hundred Eighty-Seven Thousand Dollars

$487,000

March 9, 2026

Rochester Hills, MI 48309-1954

159 E Maryknoll Road

159 E Maryknoll

Rochester Hills, MI 48309-1954

159 E Maryknoll Road

Jack C Sebring/Abigail R Nofar

Page 2

Residential Appraisal Report

File No.

The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal.

Client Name/Intended User

E-mail

Client Address

City

State

Zip

Additional Intended User(s)

Intended Use

PURPOSE

Property Address

City

State

Zip

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

SUBJECT

My research

did

did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal.

Prior Sale/Transfer:

Date

Price

Source(s)

Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable)

Offerings, options and contracts as of the effective date of the appraisal

SALES HISTORY

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Present Land Use %

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

NEIGHBORHOOD

Dimensions

Area

Shape

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

Legal Nonconforming (Grandfathered Use)

No Zoning

Illegal (describe)

Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use?

Yes

No

If No, describe.

Utilities

Public

Other (describe)

Public

Other (describe)

Off-site Improvements—Type

Public

Private

Electricity

Water

Street

Gas

Sanitary Sewer

Alley

Site Comments

SITE

GENERAL DESCRIPTION

FOUNDATION

EXTERIOR DESCRIPTION

materials

INTERIOR

materials

Units

One

One w/Acc. unit

Concrete Slab

Crawl Space

Foundation Walls

Floors

# of Stories

Full Basement

Partial Basement

Exterior Walls

Walls

Type

Det.

Att.

S-Det./End Unit

Basement Area

sq. ft.

Roof Surface

Trim/Finish

Existing

Proposed

Under Const.

Basement Finish

% Gutters & Downspouts

Bath Floor

Design (Style)

Outside Entry/Exit

Sump Pump

Window Type

Bath Wainscot

Year Built

Storm Sash/Insulated

Car Storage

None

Effective Age (Yrs)

Screens

Driveway

# of Cars

Attic

None

Heating

FWA

HW

Radiant Amenities

WoodStove(s) #

Driveway Surface

Drop Stair

Stairs

Other

Fuel

Fireplace(s) #

Fence

Garage

# of Cars

Floor

Scuttle

Cooling

Central Air Conditioning

Patio/Deck

Porch

Carport

# of Cars

Finished

Heated

Individual

Other

Pool

Other

Att.

Det.

Built-in

Appliances

Refrigerator

Range/Oven

Dishwasher

Disposal

Microwave

Washer/Dryer

Other (describe)

Finished area above grade contains:

Rooms

Bedrooms

Bath(s)

Square Feet of Gross Living Area Above Grade

Additional Features

Comments on the Improvements

IMPROVEMENTS

Page 1 of 4

This form Copyright © 2005-2016 ACI, a First American Company. All Rights Reserved.

(gPAR™) General Purpose Appraisal Report 3/2017

GPARSUM_17 03272017

Produced using ACI software, 800.234.8727 www.aciweb.com

159 E Maryknoll

Determine Market Value

None

48309-1954

MI

Rochester Hills

159 E Maryknoll Road

Jack C Sebring/Abigail R Nofar

X

1930

MSA47644

Spring Hill

4,695.00

2025

70-15-17-129-007

T3N, R11E, SEC 17 SPRING HILL SUB NO 1 LOT 80

Oakland

Jack C Sebring/Abigail R Nofar

48309-1954

MI

Rochester Hills

159 E Maryknoll Road

The subject property is not known to be currently listed for sale.

Prior sale of the subject property was arm's length, 43 days on 

market, 96.79% sale price/list price. No other prior sales or transfers found for the subject property in the past 36 months.

No prior sales or transfers of the comparable sales in the last 12 months other than noted in the grid on Page 2.

Liber/Page -60655/0628, RealcompMLS#20251025607

$482,000

10/21/2025

X

Median home value in this market is approximately $463,539, reflecting a 3.1% year-

over-year increase as of late December 2025 and reported at $432,450 in January 2026, a modest 1.4% increase compared to the 

previous year. Homes typically stay on the market for 38 to 58 days. This is notably longer than the 20-day average seen in early 2025, 

indicating a slower pace for sellers. Homes are selling at 98% of the original asking price on average.

The neighborhood consists of predominantly single family homes built in 1960's and 1970's, ranch, split level and 

colonial styles.

10

90

47

66

2

475

1,150

250

The neighborhood is north of Avon Rd, south of Walton, east of Adams 

and west of Livernois.

X

X

X

X

X

X

No adverse site conditions known.

None

X

Asphalt

X

X

X

X

X

X

One Family Residential District

R-1

Residential

Rectangular

20000 sf

125 X 160

The subject property is a colonial style home with partial basement and attached garage. Typical wear and 

tear noted, the home appears to be in average condition based on the prior MLS photos. No inspection of the subject property was 

conducted by this

Page 3

Residential Appraisal

Page 4

Residential

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

Jack

M.I.

Casey

Last Name

Sebring

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

159 E Maryknoll Rd

City or Town

Rochester Hills

State

Michigan

ZIP Code

48309

Telephone Number

2485340693

E-mail Address

jackcsebring@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)

159 E Maryknoll Rd

City or Town

Rochester Hills

County

Oakland

State

Michigan

ZIP Code

48309

Taxing Authority (City or Township)

City Of Rochester Hills (OAKLAND)

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

True Cash and Taxable Values

Taxable Value Only (calculation)

 

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

On August 16, 2025, 159 E Maryknoll went up for sale for $525,000.

On August 29, 2025, the list price was dropped to $498,000.

On October 1st, 2025, our offer of $482,000 was accepted.

On February 25, 2026, the City of Rochester Hills assessed our home at $549,100 or a Taxable Value of $274,550.

On March 9, 2026, our home was appraised at $487,000 or a Taxable Value of $243,500.

On March 10, 2026, I argued our case to the Rochester Hills Board of Review.

On March 23, 2026, The Rochester Hills Board of Review updated their assessment to $525,000 or a Taxable Value of $262,500.

Based on the facts above and attached appraisal, we believe that the Taxable Value of our home should be $243,500.

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:

70-15-17-129-007

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

262500

Current Taxable Value as established by the Board of Review:

262500

What do you believe is the fair market value?

487000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

243500

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/ Jack C. Sebring

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.

SC_Notice_of_Docket_Number.2026-09-09_14-57-54.pdfRead complete document text →
Read document text excerpt

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

Jack Casey Sebring,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002268

City Of Rochester Hills,

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 9, 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

Jack Casey Sebring,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002268

City Of Rochester Hills,

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 9, 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.

Read document text excerpt

Page 1

File No.

File Number:

In accordance with your request, I have appraised the real property at:

The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved.

The property rights appraised are the fee simple interest in the site and improvements.

In my opinion, the defined value of the property as of

is:

The attached report contains the description, analysis and supportive data for the conclusions,

final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.

159 E Maryknoll

Susan Ignash

Four Hundred Eighty-Seven Thousand Dollars

$487,000

March 9, 2026

Rochester Hills, MI 48309-1954

159 E Maryknoll Road

159 E Maryknoll

Rochester Hills, MI 48309-1954

159 E Maryknoll Road

Jack C Sebring/Abigail R Nofar

Page 2

Residential Appraisal Report

File No.

The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal.

Client Name/Intended User

E-mail

Client Address

City

State

Zip

Additional Intended User(s)

Intended Use

PURPOSE

Property Address

City

State

Zip

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

SUBJECT

My research

did

did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal.

Prior Sale/Transfer:

Date

Price

Source(s)

Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable)

Offerings, options and contracts as of the effective date of the appraisal

SALES HISTORY

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Present Land Use %

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

NEIGHBORHOOD

Dimensions

Area

Shape

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

Legal Nonconforming (Grandfathered Use)

No Zoning

Illegal (describe)

Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use?

Yes

No

If No, describe.

Utilities

Public

Other (describe)

Public

Other (describe)

Off-site Improvements—Type

Public

Private

Electricity

Water

Street

Gas

Sanitary Sewer

Alley

Site Comments

SITE

GENERAL DESCRIPTION

FOUNDATION

EXTERIOR DESCRIPTION

materials

INTERIOR

materials

Units

One

One w/Acc. unit

Concrete Slab

Crawl Space

Foundation Walls

Floors

# of Stories

Full Basement

Partial Basement

Exterior Walls

Walls

Type

Det.

Att.

S-Det./End Unit

Basement Area

sq. ft.

Roof Surface

Trim/Finish

Existing

Proposed

Under Const.

Basement Finish

% Gutters & Downspouts

Bath Floor

Design (Style)

Outside Entry/Exit

Sump Pump

Window Type

Bath Wainscot

Year Built

Storm Sash/Insulated

Car Storage

None

Effective Age (Yrs)

Screens

Driveway

# of Cars

Attic

None

Heating

FWA

HW

Radiant Amenities

WoodStove(s) #

Driveway Surface

Drop Stair

Stairs

Other

Fuel

Fireplace(s) #

Fence

Garage

# of Cars

Floor

Scuttle

Cooling

Central Air Conditioning

Patio/Deck

Porch

Carport

# of Cars

Finished

Heated

Individual

Other

Pool

Other

Att.

Det.

Built-in

Appliances

Refrigerator

Range/Oven

Dishwasher

Disposal

Microwave

Washer/Dryer

Other (describe)

Finished area above grade contains:

Rooms

Bedrooms

Bath(s)

Square Feet of Gross Living Area Above Grade

Additional Features

Comments on the Improvements

IMPROVEMENTS

Page 1 of 4

This form Copyright © 2005-2016 ACI, a First American Company. All Rights Reserved.

(gPAR™) General Purpose Appraisal Report 3/2017

GPARSUM_17 03272017

Produced using ACI software, 800.234.8727 www.aciweb.com

159 E Maryknoll

Determine Market Value

None

48309-1954

MI

Rochester Hills

159 E Maryknoll Road

Jack C Sebring/Abigail R Nofar

X

1930

MSA47644

Spring Hill

4,695.00

2025

70-15-17-129-007

T3N, R11E, SEC 17 SPRING HILL SUB NO 1 LOT 80

Oakland

Jack C Sebring/Abigail R Nofar

48309-1954

MI

Rochester Hills

159 E Maryknoll Road

The subject property is not known to be currently listed for sale.

Prior sale of the subject property was arm's length, 43 days on 

market, 96.79% sale price/list price. No other prior sales or transfers found for the subject property in the past 36 months.

No prior sales or transfers of the comparable sales in the last 12 months other than noted in the grid on Page 2.

Liber/Page -60655/0628, RealcompMLS#20251025607

$482,000

10/21/2025

X

Median home value in this market is approximately $463,539, reflecting a 3.1% year-

over-year increase as of late December 2025 and reported at $432,450 in January 2026, a modest 1.4% increase compared to the 

previous year. Homes typically stay on the market for 38 to 58 days. This is notably longer than the 20-day average seen in early 2025, 

indicating a slower pace for sellers. Homes are selling at 98% of the original asking price on average.

The neighborhood consists of predominantly single family homes built in 1960's and 1970's, ranch, split level and 

colonial styles.

10

90

47

66

2

475

1,150

250

The neighborhood is north of Avon Rd, south of Walton, east of Adams 

and west of Livernois.

X

X

X

X

X

X

No adverse site conditions known.

None

X

Asphalt

X

X

X

X

X

X

One Family Residential District

R-1

Residential

Rectangular

20000 sf

125 X 160

The subject property is a colonial style home with partial basement and attached garage. Typical wear and 

tear noted, the home appears to be in average condition based on the prior MLS photos. No inspection of the subject property was 

conducted by this

Page 3

Residential Appraisal

Page 4

Residential

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

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

Jack

M.I.

Casey

Last Name

Sebring

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

159 E Maryknoll Rd

City or Town

Rochester Hills

State

Michigan

ZIP Code

48309

Telephone Number

2485340693

E-mail Address

jackcsebring@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)

159 E Maryknoll Rd

City or Town

Rochester Hills

County

Oakland

State

Michigan

ZIP Code

48309

Taxing Authority (City or Township)

City Of Rochester Hills (OAKLAND)

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

True Cash and Taxable Values

Taxable Value Only (calculation)

 

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

On August 16, 2025, 159 E Maryknoll went up for sale for $525,000.

On August 29, 2025, the list price was dropped to $498,000.

On October 1st, 2025, our offer of $482,000 was accepted.

On February 25, 2026, the City of Rochester Hills assessed our home at $549,100 or a Taxable Value of $274,550.

On March 9, 2026, our home was appraised at $487,000 or a Taxable Value of $243,500.

On March 10, 2026, I argued our case to the Rochester Hills Board of Review.

On March 23, 2026, The Rochester Hills Board of Review updated their assessment to $525,000 or a Taxable Value of $262,500.

Based on the facts above and attached appraisal, we believe that the Taxable Value of our home should be $243,500.

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:

70-15-17-129-007

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

262500

Current Taxable Value as established by the Board of Review:

262500

What do you believe is the fair market value?

487000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

243500

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/ Jack C. Sebring

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.