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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 09/24/2026 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | RESP | Not recorded | 07/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Attachments to the Answer were filed | RESP | Not recorded | 07/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 07/14/2026 | Not recorded | Download |
| 4 | Attachments to the Petition were filed | PET | Not recorded | 05/07/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/26/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 06/26/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/07/2026 | $0.00 | Download |
Documents
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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.
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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
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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
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MTT
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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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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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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
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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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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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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
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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)
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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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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
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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
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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
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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
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4/9/20
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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)
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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
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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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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
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Paul Bach PO Box 80361 Rochester , MI 48308
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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
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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
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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)
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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
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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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