Jared G McWherter, Petitioner V City Of Warren, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Jared G McWherter, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003594 

 

City of Warren, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER DISMISSING 2025 TAX YEAR 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on December 19, 

2025. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ 

date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not 

agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence provided, 

made specific findings of fact and conclusions of law, and rendered a value 

determination for the 2024 tax year. For 2025, the ALJ concluded that Petitioner failed 

to meet their burden of going forward with the evidence. The ALJ’s determination is 

supported by the relevant testimony and evidence, or lack thereof, as well as the 

applicable statutory and case law. Because Petitioner failed to meet the burden of 

going forward with the evidence for the 2025 tax year, the Tribunal’s duty to make an 

independent determination of value for that year was not triggered. As such, involuntary 

dismissal of the 2025 tax year is warranted. 

 

Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this 

case.1 The Tribunal also incorporates by reference the Findings of Fact and 

Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

The property’s true cash value (TCV), state equalized value (SEV), and taxable value 

(TV), as established by the Board of Review for the tax year at issue, are as follows: 

 

 

 

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003594 

Page 2 of 3 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$291,500

$145,750

$145,750

 

The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year at 

issue, are as follows: 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$284,260

$142,130

$142,130

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2025 tax year is DISMISSED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2024 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.2 To the extent that the 

final level of assessment for a given year has not yet been determined and published, 

the assessment rolls shall be corrected once the final level is published or becomes 

known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and 

Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, 

through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 

31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30,

Page 3

MTT

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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 

Jared G McWherter, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003594 

 

City of Warren, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER DISMISSING 2025 TAX YEAR 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on December 19, 

2025. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ 

date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not 

agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence provided, 

made specific findings of fact and conclusions of law, and rendered a value 

determination for the 2024 tax year. For 2025, the ALJ concluded that Petitioner failed 

to meet their burden of going forward with the evidence. The ALJ’s determination is 

supported by the relevant testimony and evidence, or lack thereof, as well as the 

applicable statutory and case law. Because Petitioner failed to meet the burden of 

going forward with the evidence for the 2025 tax year, the Tribunal’s duty to make an 

independent determination of value for that year was not triggered. As such, involuntary 

dismissal of the 2025 tax year is warranted. 

 

Given the above, the Tribunal adopts the POJ as the Tribunal’s final decision in this 

case.1 The Tribunal also incorporates by reference the Findings of Fact and 

Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

The property’s true cash value (TCV), state equalized value (SEV), and taxable value 

(TV), as established by the Board of Review for the tax year at issue, are as follows: 

 

 

 

 

 

1 See MCL 205.726.

Page 2

MTT Docket No. 24-003594 

Page 2 of 3 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$291,500

$145,750

$145,750

 

The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year at 

issue, are as follows: 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$284,260

$142,130

$142,130

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2025 tax year is DISMISSED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2024 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.2 To the extent that the 

final level of assessment for a given year has not yet been determined and published, 

the assessment rolls shall be corrected once the final level is published or becomes 

known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and 

Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, 

through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 

31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30,

Page 3

MTT

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

Page 1

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 

 

Jared G McWherter, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003594 

 

City of Warren, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER DISMISSING 2025 TAX YEAR 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

October 29, 2025 

Appearances on Behalf of Petitioner: 

Frank Hillman and Jared McWherter 

Appearances on Behalf of Respondent: Nicole Travers and Sarah Capa 

 

PROPOSED JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable 

value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$284,260

$142,130

$142,130

 

The 2025 tax year is DISMISSED. 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on June 26, 2024, and Respondent filed an 

answer on October 3, 2024.

Page 2

MTT Docket No. 24-003594 

Page 2 of 12 

 

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the 

property’s assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

 

 

 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan Const 1963, art IX, sec 3. 

5 MCL 211.27(1). 

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See MCL 211.34d.

Page 3

MTT Docket No. 24-003594 

Page 3 of 12 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$190,000

$95,000

$95,000

2025

$235,000

$117,500

$99,750

 

The exhibits offered by Petitioner may be viewed on lines 1, 6, 10, and 11 of the docket 

maintained in this case.11 

 

No evidence was excluded. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that the subject property was on the market for five months during the bank foreclosure 

redemption period prior to Petitioner’s purchase of the subject property. The last MLS

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MT

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 

 

Jared G McWherter, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003594 

 

City of Warren, 

 

Case Type: Valuation 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

PROPOSED ORDER DISMISSING 2025 TAX YEAR 

 

Personnel Presiding: 

 

 

Sean M. Mulchay, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic Hearing 

Hearing Held on: 

 

 

 

October 29, 2025 

Appearances on Behalf of Petitioner: 

Frank Hillman and Jared McWherter 

Appearances on Behalf of Respondent: Nicole Travers and Sarah Capa 

 

PROPOSED JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable 

value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$284,260

$142,130

$142,130

 

The 2025 tax year is DISMISSED. 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on June 26, 2024, and Respondent filed an 

answer on October 3, 2024.

Page 2

MTT Docket No. 24-003594 

Page 2 of 12 

 

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at 

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the 

property’s assessment for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including omitted property 

(i.e., property not previously assessed).10 

 

 

 

 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan Const 1963, art IX, sec 3. 

5 MCL 211.27(1). 

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See MCL 211.34d.

Page 3

MTT Docket No. 24-003594 

Page 3 of 12 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

Parcel Number: 12-13-15-380-026 

Year

TCV

SEV

TV

2024

$190,000

$95,000

$95,000

2025

$235,000

$117,500

$99,750

 

The exhibits offered by Petitioner may be viewed on lines 1, 6, 10, and 11 of the docket 

maintained in this case.11 

 

No evidence was excluded. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that the subject property was on the market for five months during the bank foreclosure 

redemption period prior to Petitioner’s purchase of the subject property. The last MLS

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MT

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

OCT 

9 cad 

MICHIGAN TAX TRIBUNAL 

RECITALS OF RECONCILIATION 

Jared McWherter 

Parcel 1.D. No. 

12-13-15-380-026 

Petitioner, 

M.T.T. Docket No. 

24-003594 

City of Warren, 

Respondent, 

/ 

Jared McWherter 

’ 

Michigan Tax Tribunal 

27155 Gail 

P.O. Box 30232 

Warren, Mi 48093 

Lansing, Mi 

48909 

Nicole Travers, MCAO 

City of Warren 

One City Square, Suite 310 

Warren, Mi 

48093 

RE: 

Property located in the City of Warren, County of Macomb, State of Michigan 

Commonly known as: 

27155 Gail, Waren, Michigan 48093 

Inresponse to the City of Warren recently submitted reconciliation. They submit the property 

was under foreclosure 

, and under duress, and is not a good indicator of value. 

Although 

| do agree 

the property was foreclosed. 

The pravious sellers had the property listed for sale on the Open 

Market with Hamiliton Real Estate originally for $290,000.00 and continued price reductions to the 

final listing price of $225,000.00 

Within the MLS listing it was stated the Inground Pool needed substantial repairs, had not 

been operational for over 3 years. 

Original 60year old Hot Water furnace. 

And roof needed 

replacement per a previous home inspection, 

Thess items directly affected the true value of the property. Not the foreclosure 

. My Client 

Jared McWherter viewed the property when it was listed at $225,000.00 and concluded with sll the 

required repairs needed it was still listed over value. 

Discussions with the listing company Hamilton 

Real Estate 

she stated they had a few offers under $200,000.00 unfortunately the Previous sellers 

mortgage balance was just over $210,000.00 and 

the lender would not do a short sal

Page 2

Petitioner, Jared McWherter purchased the property for $195,000.00 and spent an additionat 

$31,000.00 

to repair the inground pool { water lines, filter, and re-gunite 

etc) 

also spent another 

$16,990.00 on replacing the roof. Over $48,000.00 to bring the property in comparable condition to 

the neighboring properties. 

Petitioner hired Time Saving Appraisal Company On 2-15-2025 and paid $500.00 to Appraise 

the 27155 Gail Warren, Mi as of March 2023, and use comparable sales from April 1, 2021 to March 

31, 2023 with Centerline Schools 

Time Saving Appraisal Company valued the property at $265,000.00 indicating most buyers 

would want to remove a pool over 30 years old and make a price adjustment of $15,000.00 or more 

in thelr purchase offer. 

Please note at the time Time Saving Appraisals was doing the Appraisal. 

The $31,000.00 

renovation of the inground Pool was already completed. Along with $$16,990.00 roof replacement. 

Using the paid fee Appraisal of $265,000 with adjustments for $48,000.00 in repairs his value 

should have been $217,000.00 had he been there at time of original purchase. 

And lets not forget the Lender's own appraisal came in at $195,000.00 including the required 

needed repairs. 

Nicole Travers of the City of Warren openly admits upon her inspection the pool was open 

and in good condition. White forgetting 

to acknowledge any reference 

to the original Hamilton Realty 

MLS statement 

or our previously submitted statements 

of the 

required necessary repairs. 

$48,000.00 to bring the property up to minimal standards. 

One might suggest the Petitioner did not have to spend $31,000.00 to repair the swimming 

pool and should not be rewarded with a value reduction because of it. 

The alternative would have 

been for the Petitioner 

to spend $30,000.00 to remove the pool and equipment, and concrete around. 

And filling in the hole. 

Either way the cost was there. 

And no matter who was selling the property 

A Lender, Private person, or public entity - A proper openly marketed property —- on an Arm's length 

Transaction. 

The property's condition and any required deficiencies is reflected in the TRUE VALUE 

of the property. (i.e. required roof, inground damaged pool, 60 year old furnace) 

(Remember the paid fee Appraiser admits 

a buyer would negotiate 

a minimal $15,000 price 

adjustment for an old pool } 

Ibelieve if he saw its original condition, that

Page 3

The Petitioner purchase price 

of $195,000.00 will 

forever be listed and used for future sales 

comparison. They will adjust their properties with a minus value since they will be in better condition

Page 4

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

MICHIGAN TAX TRIBUNAL 

Jared McWherter 

Parcel ID. No. 

 12-13-15-380-026 

Petitioner, 

M.T.T. Docket No. 

24-003594 

Address 

27155 Gail -Warren 

CITY OF WARREN 

Respondent, 

/ 

Jared McWherter 

Michigan Tax Tribunal 

27155 Gail 

P.O Box 30232 

‘Warren, Mi 48093 

Lansing, Mi 

48909 

(586) 480-0110 

Nicole Travers, MCAO 

City of Warren 

One City Square, Suite 310 

Warren, Mi 48093 

(586) 574-4620 

/ 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF MACOMB) 

Dated this 3" day of October, 2025, 

I sent by first-class mail a copy of Petitioner Evidence which includes 

Professional Appraisal, and Letter of Opinion from License Real Estate Broker 

Nicole Travers, MCAO 

Michigan Tax Tribunal 

City of Warren 

P.O. Box 30232 

One City Square, Suite 310 

Lansing, Mi 48909 

Warren, Mi 48093 

(586) 574-4620 

I declare that the statement above and attached are true to the best of my information, knowledge, and belief. 

Vad Wl zd 

/ 

Jared McWherter 10-3-2025 

Subscribed and sworn before me, this 3" day of October, 2025 by Jared McWherter to be his true act and deed. 

My Commission Expires 

1 

YT IN ¥ Bae 

/ 

September 2, 2031 

William F. Branch, Esq. 

Notary Public 

County of Macomb, Mi 

Acting in County of Macomb, Mi

Page 2

RECITALS OF RECONCILIATION 

Jared McWherter 

Parcel I.D. No. 

12-13-15-380-026 

Petitioner, 

M.TT. Docket No. 

24-003594 

City of Warren, 

Respondent, 

/ 

Jared McWherter 

Michigan Tax Tribunal 

27155 Gail 

P.O. Box 30232 

Warren, Mi 48093 

Lansing, Mi 

48909 

Nicole Travers, MCAO 

City of Warren 

One City Square, Suite 310 

Warren, Mi 

48093 

/ 

RE: 

Property located in the City of Warren, County of Macomb, State of Michigan 

Commonly known as: 

27155 Gail, Waren, Michigan 48093 

In response to the City of Warren recently submitted reconciliation. They submit the property 

was under foreclosure 

, and under duress, and is not a good indicator of value. 

Although 

| do agree 

the property was foreclosed. 

The previous sellers had the property listed for sale on the Open 

Market with Hamiliton Real Estate originally for $290,000.00 and continued price reductions to the 

final listing price of $225,000.00 

Within the MLS listing it was stated the Inground Pool needed substantial repairs, had not 

been operational for over 3 years. 

Original 60year old Hot Water furnace. 

And roof needed 

replacement per a previous home inspection. 

These items directly affected the true value of the property. Not the foreclosure 

. My Client 

Jared McWherter viewed the property when it was listed at $225,000.00 and concluded with all the 

required repairs needed it was still listed overvalue. 

Discussions with the listing company Hamilton 

Real Estate 

she stated they had a few offers under $200,000.00 unfortunately the Previous sellers 

mortgage balance was just over $21 0,000.00 and 

the lender would not do a short sale mortgage 

price adjustment at that time. 

Once the lender took title, 

They did an Appraisal and based on the properties pool & roof 

condition, they priced it at $195,000.00 

Page 1 of 3 Pages

Page 3

Petitioner, Jared McWherter purchased the property 

for $195,000.00 and spent an additional 

$31,000.00 

to repair the inground pool ( water lines, filter, and re-gunite etc) 

also spent another 

$16,990.00 on replacing the roof. Over $48,000.00 to bring the property in comparable condition to 

the neighboring properties. 

Petitioner hired Time Saving Appraisal Company On 2-15-2025 and paid $500.00 to Appraise 

the 27155 Gail Warren, Mi as of March 2023, and use comparable sales from April 1, 2021 to March 

31, 2023 with Centerline Schools 

Time Saving Appraisal Company valued the property at $265,000.00 indicating most buyers 

would want to remove a pool over 30 years old and make a price adjustment of $15,000.00 or more 

in their purchase offer. 

Please note at the time Time Saving Appraisals was doing the Appraisal. 

The $31,000.00 

renovation of the inground Pool was already completed. Along with $$16,990.00 roof replacement. 

Using the paid fee Appraisal of $265,000 with adjustments for $48,000.00 in repairs his value 

should have been $217,000.00 had he been there at time of original purchase. 

And lets not forget the Lender’s own appraisal came in at $195,000.00 including the required 

needed repairs.

Page 4

T

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

2024 DIRECT SALES COMPARISON ANALYSIS 

eff date 

12/31/2023] 

SUBJECT 

COMP 1 

COMP 2 

COMP 3 

COMP 4 

Address 

27155 GAIL 

27550 SYLVAN 

27801 SYLVAN 

27826 LOS OLAS 

26321 BURG 

Parcel # 

13-15-380-026 

13-15-330-015 

13-15-327-019 

13-15-404-007 

13-22-255-016 

Sales Price 

$195,000 

$280,000 

$298,000 

$280,000 

$275,000 

Sales Date 

2/14/2023 

5/27/2023 

4/10/2024 

11/3/2023 

10/6/2023 

Sale Price Per Sq Ft 

$116.93 

$152.92 

$166.94 

$184.94 

$168.30 

Terms 

Arms Length 

Arms Length 

Arms Length 

Arms Length 

Time (0.25% per month) 

7 

$4,900.00 

3 

($2,235.00) 

2 

$1,400.00 

3 

$2,062.50 

Location/School District 

SAME 

SAME 

SAME 

SAME 

Physical Characteristics 

Lot Size (100/FF >10FF) 

100x135 

71X133 

$2,900 

71X129 

$2,900 

60X140 

$3,000 

60X200 

$4,000 

(Age/Condition 

Average 

Average 

Superior 

($10,000.00) 

Average 

Average 

Year Built 

1959 

1963 

1959 

1975 

1972 

Exterior 

BRICK 

BRICK 

BRICK 

BRICK 

BRICK 

Building Style 

1 STORY] 

1 STORY 

1 STORY 

1 STORY 

1 STORY 

Square Footage ($30 Per Sq Ft) 

1,754 

1,831 

($2,310.00) 

1,785 

1,514 

$7,200.00 

1,634 

$3,600.00 

Foundation 

BSMT 

BSMT 

BSMT 

BSMT 

BSMT 

Heat Source ($1,000 For A/C) 

FORCED HOT WATER 

FORCED HEAT & COOL 

($1,000.00) 

FORCED HEAT & COOL 

($1,000.00) 

FORCED HEAT & COOL 

($1,000.00), 

FORCED HEAT & COOL 

($1,000.00) 

Garage 

2+ 

2+ 

2 

2 

2 

Baths ($500 Half-$1,000 Full) 

1.5 

2 

-500 

25 

-$1,000.00 

2 

($500) 

1.5 

Porch/Deck 

CONC PATIO| 

CGEP/WOOD DECK 

($5,000.00) 

CSEP/PAVERS 

-$3,000.00 

CONC PATIO 

NONE 

1500 

Fireplace 

YES 

YES 

YES 

YES 

YES 

Basement Finish 

YES 

YES 

YES 

YES 

YES 

Net Adjustments: 

($1,010.00) 

($14,335.00) 

$10,100.00 

$11,162.00 

Gross Adjustments: 

$16,610.00 

$20,135.00 

$13,100.00 

$12,162.50 

Adjusted Price Sale Price 

$278,990 

$283,665 

$290,100 

$286,162 

% Net Adjustments: 

-0.4% 

-4.8% 

361% 

4.08% 

% Gross Adjustments: 

5.9% 

6.8% 

4.68% 

4.42% 

Adjusted Price/Sq.Ft. 

$159.06 

$161.72 

$165.39 

$163.15 

Per Sq.Ft. 

Range: 

$250,400 - $291,240 

Mean: 

$274,225 

Median: 

$277,630 

Indicated Value 

$277,630 

Indicated SEV. 

$138,815 

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Page 2

SUBJECT PROPERTY: 27155 Gail 

eo 

SF: 1,758 

° 

e 

Story Height: 1 Story 

° 

e 

Foundation: Basement 

eo 

e 

School District: Centerline o 

Sale Price: NA 

Garage: 2 car 

Bedrooms: 3 

Baths: 1 full, 1 half

Page 3

COMPARABLE #1: 27550 Sylvan 

- 

- 

eo 

SF:1,831 

e 

Sale Price: $280,000 

e 

Story Height: 1 Story 

e 

Garage: 2 car 

e 

Foundation: Basement 

e 

Bedrooms: 3 

e 

School District: Centerline 

e 

Baths: 2 full

Page 4

COMPARABLE #2: 27801 Sylvan 

e 

SF: 1,785 

e 

Story Height: 1 Story 

e 

Foundation: Basement 

e 

School District: Centerline 

Sale Price: $298,000 

Garage: 2 car 

Bedrooms: 3 

Baths: 2 full, 1 half

Page 5

COMPARABLE #3: 27826 Los Olas 

e 

SF: 1,514 

e 

Story Height: 1 Story 

e 

Foundation: Basement 

e 

School District: Centerline 

Sale Price: 5280,000 

Garage: 2 car 

Bedrooms: 3 

Baths: 2 full

Page 6

COMPARABLE #4: 26321 Burg 

INE rey 

eo 

SF: 1,634 

e 

Sale Price: $275,000 

e 

Story Height: 1 Story 

e 

Garage: 2 car 

e 

Foundation: Basement 

e 

Bedrooms: 3 

e 

School District: Centerline 

Baths: 1 full, 1 half

Page 7

vdtiene ov 

Mark's Computer 

Repair 

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| 

COMP 2 

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| 

COMP 3 

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[+ Movi 

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Memorial Park 

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27801 Sylvan Ave, 

27826 Los Olas Dr, 

3 

Warren, MI 48093 

Warren, M1 48093 

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27550 Sylvan Ave, 

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27155 Gail Ave, 

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Warren, MI 48093 

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Harbor Fr 

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Carrier Ave 

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COMP 4 

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rginia Park 

Marsha PI 

26321 Burg Rd, 

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Center Line 

"ne 

Hinh Sehanl 

*All comps are under a mile from the subject 

qnowies 

Warren, MI 48089

Page 8

Petitioner's Comps 

/ 

Masonic Blvd 

| 

tein Park 

(s3) 

/ 

| 

T 

COMP 4 

| 

Chicago R, 

| 

COMP 5 

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pea 

11859 Seneca Dr, 

Warren 

Warren, MI 48093 

s 

COMP 6 

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E] 

L 

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3 

11828 Robinwood Blvd, 

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Warren, MI 48093 

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COMP 3 

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11425 Racine Dr, 

Warren, MI 48093 

Grea 

Orinke Park

Page 9

Su

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

Jared G McWherter,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003594

City Of Warren, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 29, 2025 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003594

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments

Page 3

MTT

Page 4

M

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

Produced by ClickFORMS Software 800-622-8727

COMMENT ADDENDUM

File No.

Borrower

Property Address

City

County

State

Zip Code

Lender/Client

Address

Page

of

TIMESAVINGAPPRAISAL.COM

250029

CASE NO.

Mr. Jared McWherter

27155 Gail

Warren

Macomb

MI

48093

Mr. Jared McWherter

27155 Gail, Warren , MI 48093

PURPOSE OF APPRAISAL. 

Mr. Jared McWherter asked that I appraise the home for tax appeal tribunal. He asked that I appraise home as of March 31, 

2023 and use comparables from April 1st 2021 to March 31, 2023. 

Assessor is not valuing the pool as a positive or a negative. This appraiser is not valuing the pool as a positive or a negative 

even though most buyers would want to remove a pool over 30 years old at a cost of likely $15,000 or more and consider it in 

their purchase offer. 

Assessor is not giving any value to basement finish. This appraiser is not giving any value to basement finish. 

1

23

Page 2

Produced by ClickFORMS Software 800-622-8727

INVOICE

Date:

File No.

Prepared for:

Property Appraised:

Work Performed:

$

$

$

$

$

$

Total Amount Due:

$

Please make checks payable to:

02/15/2025

250029

CASE NO.

Mr. Jared McWherter

27155 Gail

Warren , MI 48093

Mr. Jared McWherter

27155 Gail

Warren, MI 48093

Residential Appraisal Report

500.00

500.00

TIMESAVINGAPPRAISAL.COM

59250 Glacier Club Dr

Washington Township, MI 48094

Page 3

of

As Of:

Prepared For:

Prepared By:

27155 Gail

Warren, MI 48093

3/31/2023

Mr. Jared McWherter

27155 Gail

Warren , MI 48093

JOSEPH D MANZELLA

TIMESAVINGAPPRAISAL.COM

59250 Glacier Club Dr

Washington Township, MI 48094

Page 4

RE:

File No.

Case No.

Dear

In accordance with your request, I have personally inspected and prepared an appraisal report of the real

property located at:

The purpose of this appraisal is to estimate the market value of the property described in the body of this

appraisal report.

Enclosed, please find the appraisal report which describes certain data gathered during our investigation

of the property. The methods of approach and reasoning in the valuation of the various physical and

economic factors of the subject property are contained in this report.

An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of

neighborhood data, led the appraiser to the conclusion that the market value, as of

is:

$

The opinion of value expressed in this report is contingent upon the limiting conditions attached to this

report.

It has been a pleasure to assist you. If I may be of further service to you in the future, please let me know.

Respectfully submitted,

Signature:

TIMESAVINGAPPRAISAL.COM

59250 Glacier Club Dr

Washington Township, MI 48094

02/15/2025

Mr. Jared McWherter

27155 Gail

Warren , MI 48093

Mr. Jared McWherter

27155 Gail

Warren, MI 48093

250029

Mr. McWherter

27155 Gail, Warren, MI 48093

3/31/2023

265,000

JOSEPH D MANZELLA

Page 5

Produced by ClickFORMS Software 800-622-8727

File No.

Residential Appraisal Report

The purpose of this appraisal report is to provide the client with an accurate, and adequately supported, opinion of the market value of the subject property.

Property Address

City

State

Zip Code

Owner

Intended User

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

 Owner

 Tenant

 Vacant Special Assessments $

 PUD

HOA $

per year

per month

Property Rights Appraised

 Fee Simple

 Leasehold

Other (describe)

Intended Use

Client

Address

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal?

Yes

No

Report data source(s) used, offerings price(s), and date(s).

SUBJECT

I

did

did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not

performed.

Contract Price $

Date of Contract

Is the property seller the owner of public record?

Yes

No Data Source(s)

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the purchaser?

Yes

No

If Yes, report the total dollar amount and describe the items to be paid.

CONTRACT

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Neighborhood

Page 6

Produ

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

RECEIVED 

OCT 0 8 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIREGTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET No. J4- 003594-TT 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

City of Warren 

Home Address {No., Street, P.O. Box or Rural Route): 

County: 

One City Square 

Macomb 

City or Town: 

State: 

ZIP Code: 

Warren 

MI 

148093 

Telephone Number: 

Fax Number: 

586.574.4532 

586.574.0793 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

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

} 

Flrst Name: 

M.1: 

Last Name: 

Nicole 

M 

Travers 

Firm Name (if any): 

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

One City Square 

City or Town: 

State: 

ZIP Code: 

Warren 

Ml 

148093 

Telephone Number: 

Fax Number: 

586.574.4625 

586.574.0793 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

ntravers@cityofwarren.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

A Yes 

[| No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, tist which parcels adjoin one another. 

[J ves 

[Ono 

Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner brought his value appeal to the March Board of Review 2024. The Board 

denied the reduction because they believe 27155 Gail is in line with the market. 

Evidence to support value to follow. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [rv] Yes 

[ No 

if yes, check which BOR Petitioner attended: 

March 

[| July 

[Hl] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [7] Yes 

[] No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [mn] Yes 

[Ml] No 

If yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[. Yes 

7} No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [H} Yes 

[H} No 

If Yes, check which BOR Petitioner attended: [1 March 

[J duly 

[J December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [ | Yes 

[| No 

If Yes, check which BOR Petitioner attended: [| March 

[1] uly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

ml 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the muiltipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

13-15-380-026 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

145,750 

Current Taxable Value as established by the BOR: 

145,750 

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

291,500 

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

Page 4

STATE OF

Page 5

C

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

Jared G McWherter,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003594

City Of Warren,

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.

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.

Page 2

MTT Docket No. 24-003594

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 10, 2024

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 provide 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

Jared G McWherter,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003594

City Of Warren,

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

Page 4

MTT

Page 5

ST

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

RECEIVED 

] 

JUL 03 2024 

Uae 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

[OR 

Last Name/Company Name 

Jared 

G 

McWherter 

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

27155 Gail 

City or Town 

State 

ZIP Code 

Warren 

Michig{48093 

Telephone Number 

Fax Number 

586-480-0110 

586-477-4080 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

mail@dJaredMicWherter.com 

Section 2: Petitioner's Esloreyipihiresd Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

JHREL FLL 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[| No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

{1 Poverty Exemption 

[ Taxable Value Only (calculation) 

[} Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

[I] Exemption from Taxation (other than the denial of a 

{J Ctassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

** Subject property was on the Open Market for 5 previous months during its Bank Foreclosure 

redemption period, 

before 

| purchased it, The Last MLS listed price was $229,000.00 

. 

Property 

Title went back to the Lender. 

| purchased it for $ 190,000.00. 

Property currently has an in-ground 

pool, which has a negative value compared to neighboring homes value.. due to the high yearly 

maintenance costs. 

Comparable Sold/Close Home sales similar in design and proximity to Subject 

was provided at the Board of Appeal Hearing 

in which they only allowed me 5 timed minutes to mak] 

my presentation. 

( which is not nearly enough considering all the supportive evidence 

| had that 

proved this property was/is worth only the $190,000.00 ) 

** 

1 consider my purchase price to be a Arms Length transaction, even though it was bank owned. 

considering that it was on the open market for 5 previous months. 

** The Data 

| provided also demonstrates that my value is $190,000.00 

** The City of Warren Assessor, 

also mis -calculated the actual square footage.. which in fact they 

counted un-heated extra garage storage as Living Area square footage.. This information was also 

provide at presentation.. yet she discounted it. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

] No 

if Yes, check which BOR you attended AND attach the BOR decision: [#4 March 

[J yuly 

[] December 

{f No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

12-13-15-380-026 

Classification of Property: 

Real 

Personal 

(check one) 

id 

Agricuftural 

Commercial 

Industrial 

Residential

Page 4

STATE

Page 5

L

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

Jared G McWherter,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003594

City Of Warren,

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 279. 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: October 1, 2024

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 provide 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

Jared G McWherter,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003594

City Of Warren,

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 279. 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: October 1, 2024

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 provide 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

RECEIVED 

] 

JUL 03 2024 

Uae 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

[OR 

Last Name/Company Name 

Jared 

G 

McWherter 

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

27155 Gail 

City or Town 

State 

ZIP Code 

Warren 

Michig{48093 

Telephone Number 

Fax Number 

586-480-0110 

586-477-4080 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

mail@dJaredMicWherter.com 

Section 2: Petitioner's Esloreyipihiresd Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

JHREL FLL 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[| No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

{1 Poverty Exemption 

[ Taxable Value Only (calculation) 

[} Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

[I] Exemption from Taxation (other than the denial of a 

{J Ctassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

** Subject property was on the Open Market for 5 previous months during its Bank Foreclosure 

redemption period, 

before 

| purchased it, The Last MLS listed price was $229,000.00 

. 

Property 

Title went back to the Lender. 

| purchased it for $ 190,000.00. 

Property currently has an in-ground 

pool, which has a negative value compared to neighboring homes value.. due to the high yearly 

maintenance costs. 

Comparable Sold/Close Home sales similar in design and proximity to Subject 

was provided at the Board of Appeal Hearing 

in which they only allowed me 5 timed minutes to mak] 

my presentation. 

( which is not nearly enough considering all the supportive evidence 

| had that 

proved this property was/is worth only the $190,000.00 ) 

** 

1 consider my purchase price to be a Arms Length transaction, even though it was bank owned. 

considering that it was on the open market for 5 previous months. 

** The Data 

| provided also demonstrates that my value is $190,000.00 

** The City of Warren Assessor, 

also mis -calculated the actual square footage.. which in fact they 

counted un-heated extra garage storage as Living Area square footage.. This information was also 

provide at presentation.. yet she discounted it. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

] No 

if Yes, check which BOR you attended AND attach the BOR decision: [#4 March 

[J yuly 

[] December 

{f No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

12-13-15-380-026 

Classification of Property: 

Real 

Personal 

(check one) 

id 

Agricuftural 

Commercial 

Industrial 

Residential

Page 4

STATE

Page 5

L

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.