Record Finder / 26-000778-TT
Michigan

Janet Crampton Petitioner V City Of Farmington Hills Respondent

Petitioner
Janet Crampton
Respondent
City Of Farmington Hills

Case overview

Docket number
26-000778-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8Notice of FilingNot recordedNot recorded09/24/2026Not recordedDownload
7Attachments to the Answer were filedRESPNot recorded07/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Attachments to the Answer were filedRESPNot recorded07/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded07/14/2026Not recordedDownload
4Attachments to the Petition were filedPETNot recorded05/07/2026Not recordedDownload
3Petition has been verifiedPET106/26/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/26/2026Not recordedDownload
1A petition was received.PETNot recorded05/07/2026$0.00Download

Documents

SC-Notice_of_Filing_of_Answer.2026-09-24_16-39-19.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

Janet Crampton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000778

City Of Farmington Hills,

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. 26-000778

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

Janet Crampton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000778

City Of Farmington Hills,

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

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.

Change Notice (Laser) real 17376.pdfRead complete document text →
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Page 1

No

Yes

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING?

6. Assessor Change Reason(s):

Exempt As "Disabled Veteran or

Surviving Spouse":

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

CRAMPTON, JANET

24545 DE PHILLIPE

FARMINGTON HILLS, MI 48336-2025

Exempt As "Qualified Forest Property"

Exempt As "Development Property":

THIS IS NOT A TAX BILL

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

1. TAXABLE VALUE:

FARMINGTON HILLS, MI 48336-2025

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

3,500

172,340

3,500

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

CITY OF FARMINGTON HILLS

ASSESSORS OFFICE

31555 W. ELEVEN MILE RD.

FARMINGTON HILLS, MI 48336-2132

22-23-23-402-041

24545 DE PHILLIPE

PRIOR YEAR'S CLASSIFICATION

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

106,130

172,340

66,210

2. ASSESSED VALUE:

172,340

168,840

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

168,840

% Exempt As "Homeowners Principal Residence": 100.0000%

% Exempt As "MBT Industrial Personal":

0%

% Exempt As "MBT Commercial Personal":

0%

Market Adjustment

T1N, R9E, SEC 23 BARBIZON ESTATES LOT 30

401

63200

Residential

X

0%

Yes

X No

Residential

401

X

The 2026 Inflation rate Multiplier is: 1.027

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Name:

JENNIFER CZEISZPERGER

Telephone Number:

(248)871-2470

Email Address:

ASSESSINGQUESTIONS@FHGOV.COM

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

PROTESTS MAY BE MADE BY LETTER OR IN PERSON. LETTER PROTESTS MUST BE RECEIVED BY MARCH 11, 2026. TO

PROTEST IN PERSON, CALL THE ASSESSOR'S OFFICE TO MAKE AN APPOINTMENT AT (248) 871-2470 PRIOR TO 4:30PM ON

FRIDAY, MARCH 6, 2026.

THE BOARD OF REVIEW WILL MEET:

MONDAY, MARCH 9, 2026 9:00 AM TO 12:00 NOON AND 1:00 PM TO 6:00 PM

TUESDAY, MARCH 10, 2026

9:00 AM TO 12:00 NOON AND 1:00 PM TO 4:30 PM

WEDNESDAY, MARCH 11, 2026

1:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM

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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: 26-000778

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: Change Notice (Laser) real 17376

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Printed on

06/09/2026

Parcel Number:

22-23-23-402-041

Jurisdiction:

CITY OF FARMINGTON HILLS

County: Oakland

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

CRAMPTON, JANET

CRAMPTON, JANET

1

09/05/2025

WD

18-LIFE ESTATE

60500/191

DEED

WOLVERTON, THOMAS & CRAMP CRAMPTON, JANET

0

05/27/2025

OTH

07-DEATH CERTIFICATE

60255/817

OTHER

100.00

WOLVERTON, THOMAS

WOLVERTON, THOMAS

1

10/26/2023

QC

21-NOT USED/OTHER

58977:412

DEED

HALAAS, STEVEN J

WOLVERTON, THOMAS

140,000

05/08/2012

WD

03-ARM'S LENGTH

44179/243

DEED

100.00

Property Address

24545 DE PHILLIPE

Owner's Name/Address

CRAMPTON, JANET

24545 DE PHILLIPE

FARMINGTON HILLS, MI 48336-2025

Tax Description

T1N, R9E, SEC 23 BARBIZON ESTATES LOT 30

Comments/Influences

Class: RESIDENTIAL-IMPRO Zoning: 

Building Permit(s)

Date

Number

Status

School: FARMINGTON PUBLIC SCH DIST

MECHANICAL

11/12/2021

PM211376

CLOSED

P.R.E. 100% 05/27/2025 

Electrical

11/12/2021

PE210940

CLOSED

TOP 20: 

RES. ADD/ALTER/REPAIR

03/03/2005

PB050130

CLOSED

2026 Est TCV 344,681 TCV/TFA: 214.75

01/01/1985

25222/3402041

CLOSED

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

X Paved Road

Storm Sewer

Sidewalk

X Water

X Sewer

X Electric

X Gas

X Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

X

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who When What

Land Value Estimates for Land Table SEC10.LAND TABLE SEC10

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

<Site Value> BASE LOT 2 54500 100 54,500

95 Actual Front Feet, 0.26 Total Acres Total Est. Land Value = 54,500

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Concrete 7.51 1120 78 6,561

D/W/P: 4in Concrete 7.51 96 78 562

Unit in Place Item(s)

Description Rate Size % Good Cash Value

 LANDSCAPING 1,500.00 1 78 1,170

 Total Estimated Land Improvements True Cash Value = 8,293

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2026

27,250

145,090

172,340

172,340M

172,340U

2025

27,250

141,590

168,840

106,130C

2024

27,250

135,220

162,470

102,940C

2023

24,830

114,550

139,380

98,040C

Page 2

Residential Building 1 of 1

Parcel Number:

22-23-23-402-041

Printed on

06/09/2026

 (11) Heating/Cooling

X Gas

Oil

Elec.

Wood

Coal

Steam

Forced Air w/o Ducts

Forced Air w/ Ducts

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

X Forced Heat & Cool

Heat Pump

No Heating/Cooling

Central Air

Wood Furnace

 (12) Electric

200

Amps Service

 No./Qual. of Fixtures

Ex.

X Ord.

Min

No. of Elec. Outlets

Many

X Ave.

Few

 (13) Plumbing

Average Fixture(s)

2 3 Fixture Bath

2 Fixture Bath

Softner, Auto

Softner, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

2 Ceramic Tile Floor

Ceramic Tile Wains

1 Ceramic Tub Alcove

Vent Fan

 (14) Water/Sewer

1 Public Water

1 Public Sewer

Water Well

1000 Gal. Septic

2000 Gal. Septic

Lump Sum Items:

 Building Type

X

Single Family

Mobile Home

Town Home

Duplex

A-Frame

X Wood Frame

Building Style:

RANCH

Yr Built

Remodeled

1985

0

Condition: Good

 Room List

Basement

6 1st Floor

2nd Floor

3 Bedrooms

 (1) Exterior

Wood/Shingle

Aluminum/Vinyl

Brick

Insulation

 (2) Windows

Many

Large

X

Ave.

X

Ave.

Few

Small

Wood Sash

X

Metal Sash

Vinyl Sash

Double Hung

X

Horiz. Slide

Casement

Double Glass

Patio Doors

X

Storms & Screens

 (3) Roof

X

Gable

Gambrel

Hip

Mansard

Flat

Shed

X

Ashphalt Shingle

Chimney: Brick

 (3) Roof (cont.)

Eavestrough

X Insulation

0 Front Overhang

0 Other Overhang

(4) Interior

X Drywall

Plaster

Paneled

Wood T&G

Trim & Decoration

Ex

X Ord

Min

Size of Closets

Lg

X Ord

Small

Doors

Solid X H.C.

 (5) Floors

Kitchen: Tile

Other: Carpeted

Other: Ceramic Tile

 (6) Ceilings

 (7) Excavation

Basement: 1605 S.F.

Crawl: 0 S.F.

Slab: 0 S.F.

Height to Joists: 0.0

 (8) Basement

Conc. Block

10 Poured Conc.

Stone

Treated Wood

X Concrete Floor

 (9) Basement Finish

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

0 Walkout Doors (A)

 (10) Floor Support

Joists: 2X10, 16O.C.

Unsupported Len: 

Cnts.Sup: Steel Beams

 (15) Built-ins

Appliance Allow.

Cook Top

1 Dishwasher

1 Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

1 Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 (15) Fireplaces

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

1 Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

1 Raised Hearth

Wood Stove

Direct-Vented Ga

 (16) Porches/Decks

Area Type

75 CCP (1 Story)

384 Treated Wood

 (17) Garage

Year Built: 1985

Car Capracity: 1.5 C

Class: C

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 418

% Good: 0

Storage Area: 0

No Conc. Floor: 0

Bsmnt Garage: 

Carport Area: 

Roof: 

*** Information herein deemed reliable but not guaranteed***

Class: C

Effec. Age: 40

Floor Area: 1605

Total Base New: 321,792

E.C.F.

Total Depr Cost: 193,074

X 1.460

Estimated T.C.V.: 281,888

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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: 26-000778

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 Record Card

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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scanswer_valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000778

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Farmington Hills (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

Michelle

M.I. 

Last Name

Modzinski

Firm Name (if any)

City of Farmington Hills

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

31555 Eleven Mile

City or Town

Farmington Hills

State

Michigan

ZIP Code

48336

Telephone Number

248-871-2470

E-mail Address

MTTforms@fhgov.com

 

 

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:

Property was properly uncapped in accordance of law

 

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?

2026-02-17

Under what statutory section was the taxable value uncapped?

mcl 211.30(4)

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:

22-23-23-402-041

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

172340

Current Taxable Value as established by the Board of Review:

172340

What do you believe is the fair market value?

344680

What do you believe is the taxable value?

172340

 

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

Respondent’s Signature: 

/s/ Michelle Modzinski

Attorney or Authorized Agent’s Signature:

/s/

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Michigan Tax Tribunal Petition filed 05072026 (1).pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non­Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable.  If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email)

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

Yes* 

No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

Janet Crampton

PO Box 80361

Rochester

MI

48308

Paul

Bach

Rochester

MI

48308

24545 De Phillipe

Farmington Hills

Oakland

MI

48336

City of Farmington Hills

248-856-8676

Paul.bach@cardinaltaxadvisors.com

Cardinal Tax Advisors

PO Box 80361

248-856-8676

Paul.bach@cardinaltaxadvisors.com

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 

✔

Improper uncapping of taxable value.

✔

✔

2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber­Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)?

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

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

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims.  Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ 

✔

172,340

344,680

✔

22-23-23-402-041

172,340

172,340

108,996

Page 4

Letter of Authorization 

TO: 

Ad Valorem Tax Authorities and Others to Whom It May Concern 

This letter introduces the accounting firm of Cardinal Tax Advisors, which is authorized to 

represent us concerning Ad Valorem Taxes on personal property for Tax Year 2026 for parcel 

22-23-23-402-041 at 24545 De Phillipe Dr Farmington Hills MI 48336. This authorization letter 

supersedes any previous letters of authorization on file. 

Cardinal Tax Advisors is authorized to review and receive copies of any prior tax years tax 

assessments, to investigate appraisals, to appeal property values and taxes, to receive tax bills, 

to appear before administrative boards or agencies, and to prepare to take such

Page 5

4/9/20

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

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

Janet

M.I.

Last Name

Crampton

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

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

E-mail Address

paul.bach@cardinaltaxadvisors.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Paul

M.I.

Last Name

Bach

Firm Name (if any)

Cardinal Tax Advisors

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

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

E-mail Address

paul.bach@cardinaltaxadvisors.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)

24545 De Phillipe

City or Town

Farmington Hills

County

Oakland

State

Michigan

ZIP Code

48336

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

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

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Improper uncapping of taxable value.

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:

22-23-23-402-041

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

172340

Current Taxable Value as established by the Board of Review:

172340

What do you believe is the fair market value?

344680

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

172340

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

108996

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

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

Petitioner’s Signature: 

/s/ Paul Bach

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

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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

Janet Crampton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000778

City Of Farmington 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: June 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

Paul Bach

PO Box 80361

Rochester , MI 48308

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

Janet Crampton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000778

City Of Farmington 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: June 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 4

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

Janet Crampton,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000778

City Of Farmington 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: June 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.

MITAT_Valuation_Petition.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

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

Janet

M.I.

Last Name

Crampton

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

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

E-mail Address

paul.bach@cardinaltaxadvisors.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Paul

M.I.

Last Name

Bach

Firm Name (if any)

Cardinal Tax Advisors

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

PO Box 80361

City or Town

Rochester

State

Michigan

ZIP Code

48308

Telephone Number

248-856-8676

E-mail Address

paul.bach@cardinaltaxadvisors.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)

24545 De Phillipe

City or Town

Farmington Hills

County

Oakland

State

Michigan

ZIP Code

48336

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

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

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Improper uncapping of taxable value.

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:

22-23-23-402-041

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

172340

Current Taxable Value as established by the Board of Review:

172340

What do you believe is the fair market value?

344680

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

172340

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

108996

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

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

Petitioner’s Signature: 

/s/ Paul Bach

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.