Jacob Barshaw Petitioner V Township Of Waterford Respondent

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Jacob Barshaw 

Petitioner, 

\ 

Township of Waterford 

, 

Respondent. 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 26-002749 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

2. 

Parcel Number: 13-11-228-017 

) 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

282,920 

269,690 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

496,569 

248,285 

248,285 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Lowering the percent complete of the house from 62% to 50% to reflect progress of

Page 2

MOAHR Docket No. 26-002749 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

OTD 

Printed Name: 

Jacob Barshaw 

Date: 

10/16/2026 

Signature of Respondent's authorized representative: 

AV 

wv 

Printed Name: 

Tylet 

Dokl 

Date: 

v0/ib/2025

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002749

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: 3380 Clintonville

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

& 

0 

OS 

& 

CHARTER TWP OF WATERFORD 

5200 CIVIC CENTER DRIVE 

WATERFORD MI 48329-3773 

BARSHAW. JACOB 

BARSHAW, STEVEN W 

1850 COLONIAL VILLAGE WAY APT 4 

WATERFORD MI 48328-1947 

PARCEL IDENTIFICATION # 

W -13-11-228-017 

BOARD OF REVIEW PETITION #: 

042 

.--NOTICE OF BOARD OF REVIEW ACTION--- 

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

has made the following decision: 

2026 

Assessed Value From: 

$310,530 

2026 

Assessed Value To: 

$282,920 

2026 

Taxable Value From: 

$297.300 

2026 

Taxable Value To: 

$269,690 

Assessor Correction 

Board of Review reason (code) 040 

Roard of Review Comment 

Assessor Correction 

The 2026 Capped Value formula is the 2025 Taxable Value, minus Losses, increased by the 

Inflation Rate Multiplier of 1.027%, plus Additions. Taxable Value is the lower of Assessed Value 

or Capped Value unless there was a transfer of ownership in 2025. Your Taxes are levied on the 

Taxable Value. 

Further appeal of valuation may be made to the Michigan Tax Tribunal, PO Box 30232, Lansing Ml 

48909, https://www.michigan.gov/taxtrib. The final date for filing a valuation appeal is: 

JULY 31ST OF THE CURRENT YEAR 

CHARTER TWP OF WATERFORD 

Board of Review

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002749

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Property tax

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002749

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Waterford (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

Tyler

M.I. 

Last Name

Diroff

Firm Name (if any)

Charter Township of Waterford

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

5200 Civic Center

5200 Civic Center

City or Town

Waterford

State

 Michigan

ZIP Code

48329

Telephone Number

248-674-6207

E-mail Address

tdiroff@waterfordmi.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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent contends property has been assessed in a fair and uniform manner and will present evidence to support said claim.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

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

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2026-09-30

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

13-11-228-017

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

282920

Current Taxable Value as established by the Board of Review:

269690

What do you believe is the fair market value?

565842

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Tyler Diroff

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

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

Jacob Barshaw,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002749

Township Of Waterford,

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 30, 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. 26-002749

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

Jacob Barshaw,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002749

Township Of Waterford,

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

Page 4

MT

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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

Jacob

M.I.

Last Name

Barshaw

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

3380 Clintonville Rd

City or Town

Waterford

State

 Michigan

ZIP Code

48329

Telephone Number

5863546577

E-mail Address

jacobbarshaw@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)

3380 Clintonville Rd

City or Town

Waterford

County

Oakland

State

Michigan

ZIP Code

48329

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I apologize for the late submission, I was hoping the home would have been completed and a new appraisal would be done. Unfortunately, as of 7/19 the home is 

still not complete. I requested a reassessment to a market value of $267,195.83 but an assessed value of $282,920 was approved. 

At the time of assessment (12/31/2025) the completed work on the house included: Basement walls, rough framing(not approved yet), rough plumbing, and roof. 

I have 2 calculations showing that value of this is near the $267,195.83($133,597.92 assessed)

Actual spend:


Completion Percentage
The Appraised Value of the home by the Lake Michigan Credit Union Appraiser was $612,000 as of January 29, 2024. For appraisal, the 

home included a finished bonus room and a driveway, neither of which are being included in the current build due to budget constraints. This appraisal has a sqft 

price of $161.23. The removal of the bonus room is 470 sqft which is $75,778.10. This lowers the total value to $536,221.9. Based on the page 25 of the 

PERCENTAGE BREAKDOWN OF BASE COSTS of the Michigan Assessors Manual the home was 34.2% complete. No other work was completed yet, however, the 

assessment came back at 62% complete. The items completed as of 12/31/25 were as follows:
Total: (31% + 3.2% for rough plumbing) = 34.2% 
Market Value: 

$183,387.89 + $170,000 (land) = $353,387.89
Assessed Value: $176,693.95


I am requesting that the assessed amount be based on the actual cost to build of 133,597.92, if this number is not acceptable, I am requesting the corrected 

completion percentage of 34.2% and an assessed value of 176,693.95.

I included multiple documents and explained this thoroughly to the board. After, one member read the form I submitted and said “So you just want it reduced 

from $310,530 to $267,195.83. I responded, “No the document asked for market value not assessed value. The market value is around $267,195.83 and the 

assessed value is half of that”. It seems this misunderstanding led to them using what was supposed to be the market value as the assessed value. 

I have attached the appraisal and the sworn statement from the second builder, as well as inspection dates that happened after the assessment. I have checks for 

the basement walls that can be included if needed. I would also like to note that I fought with the bank to get the appraisal value increased to put less money 

down and was denied.

Jurisdictional Issues:

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

If Yes, check which Board of Review you

Page 3

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Jacob Barshaw,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002749

Township Of Waterford,

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 30, 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

Jacob Barshaw,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002749

Township Of Waterford,

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 30, 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

APPRAISAL DATA, LLC 

File No. 243020 

APPRAISAL OF 

LOCATED AT: 

3380 Clintonville Rd 

Waterford, MI 

48329 

FOR: 

Lake Michigan Credit Union 

4027 Lake Drive 

Grand Rapids, MI, 49501 

AS OF: 

January 29, 2024 

BY: 

James H. Butcher 

Certified Residential Appraiser 

Copyright © 2024 Appraisal Data, LLC.

Page 2





  





























 

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Page 3

APPRAISAL DATA, LLC 

File No. 243020 

January 31, 2024 

Lake Michigan Credit Union 

4027 Lake Drive 

Grand Rapids, MI, 49501 

File Number: 

243020 

In accordance with your request, 

| have appraised the real property at: 

3380 Clintonville Rd 

Waterford, MI 

48329 

The purpose of this appraisal is to develop an opinion of the market 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 market value of the property as of 

January 29, 2024 

is: 

$612,000 

Six Hundred Twelve Thousand 

Dollars 

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

final opinion of value, descriptive photographs, limiting conditions and appropriate certifications

Page 4

Unif

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002749

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Appraisal

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Inspection Details: Rough - Electrical

Property Address: 3380 CLINTONVILLE RD|Parcel:

Property Owner: BARSHAW, JACOB

Inspection Type

Rough - Electrical

Inspector Name

Shawn Hutchinson

Status

Completed

Result

Approved

Scheduled Date

1/9/2026

Completed Date

1/12/2026

Record Type

Permit

Permit Number

PE25-0766

Permit Type

Electrical

Status

FINALED

Applied Date

8/20/2025

Issued Date

8/20/2025

Expires Date

8/20/2026

Inspection Information

Associated Record Information

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Page 1

Inspection Details: Insulation- rough

Property Address: 3380 CLINTONVILLE RD|Parcel:

Property Owner: BARSHAW, JACOB

Inspection Type

Insulation- rough

Inspector Name

Clifford Lewis

Status

Completed

Result

Approved

Scheduled Date

2/11/2026

Completed Date

2/12/2026

Record Type

Permit

Permit Number

PB25-0406

Permit Type

Building

Status

FINALED

Applied Date

8/21/2025

Issued Date

8/21/2025

Expires Date

8/21/2026

Inspection Information

Associated Record Information

Terms of Use

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Page 1

RESIDENTIAL NEW CONSTRUCTION PROJECT 

SWORN STATEMENT FOR 

CONTR 

CONTRACTOR OR SUBCONTRACTOR

( 

CTOR'S NAME: Fresh Start Homes Development 

PERIOD FROM: 08/20/2025 TO: 08/01/2026 

fee 

il 

REQUEST NO.:5 

STATE OF MICHIGAN 

) 

) ss 

COUNTY OF Oakland 

) 

1, 

being duly sworn, deposes and says: 

(1) That Fresh Start Homes Development 

is the (contractor)(subcontractor) f

Oakland 

: 

County, Michigan, described as follows: 

(insert legal description of property) 

The following is a statement of each subcontractor and supplier, and laborer for whom payment of wages or fringe benefits and withholdings is due but unpaid, wit

(subcontracted) for performance under the contract with the owner or lessee of the property, and the amounts due to the persons as of the date of this statement a

NAME ADDRESS AND TELEPHONE NUMBER 

Type of 

Total 

Change 

Adjusted 

Amount 

No. 

|OF SUBCONTRATOR, LABORER OR SUPPLIER 

Improvement Furnished] 

~~ Contract 

Orders 

Contract 

Already 

Price 

(+) or (-) 

Price 

Paid 

1 

Permits & Fees 

0.00 

2| Waterford Township 

Building Perm 

0.00 

430.00 

430.00 

430.

3]Oakland County Soil/Erosion 

Soil Erosion Permit 

0.00] 

0.00 

4)Oakland County Soil/Erosion 

Water 

& Sewer Permit 

0.00 

0.00 

5 

Engineering 

0.00 

6]Oakland County Soil/Erosion 

Soil Testing 

0.00 

3 

0.00 

f 

7] 

: 

[Surveying 

; 

0.00 

8] Seiber, Keast Lehner Engineering 

Plot Plans 

0.00 

: 

0.00 

9] Seiber, Keast Lehner Engineering 

__[Stakeout 

& Pin 

0.00] 

0.00 

: 

10) Seiber, Keast Lehner Engineering 

Preliminary Grade for Backfill 

0.00 

0.00 

11} Seiber, Keast Lehner Engineering 

Grade Staking 

500.00 

500.00 

12) Seiber, Keast Lehner Engineering 

Final Grade sas But 

1,600.00] 

1,600.00 

: 

13|Seiber, Keast Lehner Engineering 

Topographic Survey 

0.00 

0.00 

: 

14 

Soil Erosion 

13a 

aea 

B 

0.00 

# 

15|Fresh Start Remodeling 

Silt Fencing 

0.00 

0.00 

: 

16] Fresh Start Remodeling 

[crushed Concrete/Mud Mat 

0.00 

0.00 

] 

17 

: 

[Excavation 

. 

0.00 

; 

18|Already In 

___|Dig Basement/Water & Sewer Line 

0) 

ERE 

0.00) 

: 

19] Fresh Start Remodeling 

[sump Line 

2,000.00 

2,000.00

Page 2

20]Already In 

: 

Backfill 

0.00 

0.00 

21|Fresh Start Remodeling 

Rough Grade & Cut for concrete 

2,500.00 

2,500.00 

1,000

NAME ADDRESS AND TELEPHONE NUMBER 

Total 

Change 

Adjusted 

Amount 

No. 

|OF SUBCONTRATOR, LABORER OR SUPPLIER 

Contract 

Orders 

Contract 

Already 

Price 

(+) or (-) 

Price 

Paid 

22|Fresh Start Remodeling 

Finish Grade 

3,000.00 

3,000.00] 

23|Fresh Start Remodeling 

Fill dirt & material (In/Out) 

0.00 

0.00 

24|Rossi Contracting 

Sewer line 

4,000.00 

3,500.00 

7,500.00 

7,500

25|Rossi Contracting 

Water Tap 

7,000.00 

7,000.00 

7,000

26 

Temp Utilities 

0.00, 

0.00 

27{J & D 

Electrical 

PCM 

/ Temp electric Meter 

750.00) 

750.00 

750

28|J & D Electrical 

600.00 

600.00 

29 

Steel 

0.00 

EL 

0.00 

31 

0.00 

32 

Foundation 

0.00 

33 

0.00 

34|Fresh Start Remodeling - Messina 

Fill Mati-Sand/6A Stone 

2,000.00] 

-93.59 

1,906.41 

1,906

35|Already In 

Walls 

0.00 

0.00 

oe 

0.00 

0.00 

37|Concrete Turner LLC 

Basement slab 

9,210.00 

1,461.00 

7,749.00 

7,749

38| Concrete Turner LLC 

(Garage Slab 

$8.00 Sqft 

6,240.00 

6,240.00 

6,240.

39|Smede Steel 

Stab Mats (re-rodimeshetc, 

500.00) 

590.00 

1,090.00 

1,090.

40 

- 

Framing Lumber 

y 

0.00 

41]84 Lumber w/Truss 

Framing Material (Base) 

49,400.00] 

17,130.91 

32,269.09 

32,269.

42|ABC Supply 

Vinyl Siding 

8,500.00] 

1,025.35 

9,525.35 

43]|George Thoms Construction 

Siding labor 

9,000.00 

2,607.00] 

11,607.00 

44] ABC Carpentry 

Roughing Framer 

18,013.00) 

6,894.00] 

24,807.00 

24,907.

45 

Windows/ Doors 

0.00 

0.00 

46|Home Depot 

Exterior doors 

1,500.00 

-500.00) 

1,000.00 

1,000

47)|MLC 

Windows and labor 

16,500.00

Page 3

57|Fresh

Page 4

94

Page 5

1

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Page 1

Hello, 

I apologize for the late submission, I was hoping the home would have been completed and a 

new appraisal would be done. Unfortunately, as of 7/19 the home is still not complete. I 

requested a reassessment to a market value of $267,195.83 but an assessed value of 

$282,920 was approved. 

At the time of assessment (12/31/2025) the completed work on the house included: Basement 

walls, rough framing(not approved yet), rough plumbing, and roof. I have 2 calculations 

showing that value of this is near the $267,195.83($133,597.92 assessed) 

1.

Actual spend:





2.

Completion Percentage





The Appraised Value of the home by the Lake Michigan Credit Union Appraiser was 

$612,000 as of January 29, 2024. For appraisal, the home included a finished bonus room 

and a driveway, neither of which are being included in the current build due to budget 

Land

$170,000.00

Excavation

$20,000.00 First Builder

I Beams

1,847.74 Second Builder

Basement Walls

$28,000.00 First Builder

Basement Floor

7,749.00 Second Builder

Garage Floor

6,240.00 Second Builder

Rebar

1,090.00 Second Builder

Lumber

32,269.09 Second Builder

Lumber Labor

24,907.00|

Second Builder

Roof material

6,661.09|

Second Builder

Roof Labor

3,300.00|

Second Builder

Rough Plumbing

8,650.00|

Second Builder

DTE hookup

600.00|

Second Builder

Temp electric

750.00|

Second Builder

Total(Market Value)

267,195.83

Assessed Value

133,597.915

Page 2

constraints. This appraisal has a sqft price of $161.23. The removal of the bonus room is 

470 sqft which is $75,778.10. This lowers the total value to $536,221.9. Based on the page 

25 of the PERCENTAGE BREAKDOWN OF BASE COSTS of the Michigan Assessors 

Manual the home was 34.2% complete. No other work was completed yet, however, the 

assessment came back at 62% complete. The items completed as of 12/31/25 were as 

follows:


Total: (31% + 3.2% for rough plumbing) = 34.2% 


Market Value: $183,387.89 + $170,000 (land) = $353,387.89


Assessed Value: $176,693.95





I am requesting that the assessed amount be based on the actual cost to build of 133,597.92, 

if this number is not acceptable, I am requesting the corrected completion percentage of 

34.2% and an assessed value of 176,693.95. 

I included multiple documents and explained this thoroughly to the board. After, one member 

read the form I submitted and said “So you just want it reduced from $310,530 to $267,195.83. 

I responded, “No the document asked for market value not assessed value. The market value 

is around $267,195.83 and the assessed value is half of that”. It seems this misunderstanding 

led to them using what was supposed to be the market value as the assessed value. 

I have attached the appraisal and the sworn statement from the second builder, as well as 

inspection dates that happened after the assessment. I have checks for the basement walls 

that can be included if needed. I would also like to note that I fought with the bank to get the 

appraisal value increased to put less money down and was denied.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002749

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Amended Answer

Attachment File Name: AppealLetter

Document Type: Evidence

Attachment File Name: Sworn Statement 5 copy

Document Type: Evidence

Attachment File Name: Inspection Details _ Waterford Charter Township _ BS&A Online

Document Type: Evidence

Attachment File Name: Inspection Details _ Waterford Charter Township _ BS&A Online 2

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

Jacob

M.I.

Last Name

Barshaw

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

3380 Clintonville Rd

City or Town

Waterford

State

 Michigan

ZIP Code

48329

Telephone Number

5863546577

E-mail Address

jacobbarshaw@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)

3380 Clintonville Rd

City or Town

Waterford

County

Oakland

State

Michigan

ZIP Code

48329

Taxing Authority (City or Township)

Township Of Waterford (OAKLAND)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

I apologize for the late submission, I was hoping the home would have been completed and a new appraisal would be done. Unfortunately, as of 7/19 the home is 

still not complete. I requested a reassessment to a market value of $267,195.83 but an assessed value of $282,920 was approved. 

At the time of assessment (12/31/2025) the completed work on the house included: Basement walls, rough framing(not approved yet), rough plumbing, and roof. 

I have 2 calculations showing that value of this is near the $267,195.83($133,597.92 assessed)

Actual spend:


Completion Percentage
The Appraised Value of the home by the Lake Michigan Credit Union Appraiser was $612,000 as of January 29, 2024. For appraisal, the 

home included a finished bonus room and a driveway, neither of which are being included in the current build due to budget constraints. This appraisal has a sqft 

price of $161.23. The removal of the bonus room is 470 sqft which is $75,778.10. This lowers the total value to $536,221.9. Based on the page 25 of the 

PERCENTAGE BREAKDOWN OF BASE COSTS of the Michigan Assessors Manual the home was 34.2% complete. No other work was completed yet, however, the 

assessment came back at 62% complete. The items completed as of 12/31/25 were as follows:
Total: (31% + 3.2% for rough plumbing) = 34.2% 
Market Value: 

$183,387.89 + $170,000 (land) = $353,387.89
Assessed Value: $176,693.95


I am requesting that the assessed amount be based on the actual cost to build of 133,597.92, if this number is not acceptable, I am requesting the corrected 

completion percentage of 34.2% and an assessed value of 176,693.95.

I included multiple documents and explained this thoroughly to the board. After, one member read the form I submitted and said “So you just want it reduced 

from $310,530 to $267,195.83. I responded, “No the document asked for market value not assessed value. The market value is around $267,195.83 and the 

assessed value is half of that”. It seems this misunderstanding led to them using what was supposed to be the market value as the assessed value. 

I have attached the appraisal and the sworn statement from the second builder, as well as inspection dates that happened after the assessment. I have checks for 

the basement walls that can be included if needed. I would also like to note that I fought with the bank to get the appraisal value increased to put less money 

down and was denied.

Jurisdictional Issues:

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

If Yes, check which Board of Review you

Page 3

S

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