Jeanne Ruzzin, Petitioner V City Of Oak Park, 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

Jeanne Ruzzin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003683

City Of Oak Park,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 14, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Jeanne Ruzzin

14150 Victoria Street

Oak Park , MI 48237

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

Jeanne Ruzzin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003683

City Of Oak Park,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 14, 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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Page 1

December 22, 2025 

To: City of Oak Park 

AND 

Michigan Tax Tribunal/State of Michigan 

Re: 14150 Victoria St, Oak Park, MI 48237 

Parcel ID: 52-25-18-454-016 

MTT Docket No. 24-003683 

To both parties: 

| am withdrawing my tax appeal from 2024; case number is cited above. As suggested by the 

documents 

| received, 

| am notifying you. 

~ 

Jeanne M. Ruzzin

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

Jeanne Ruzzin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003683 

City Of Oak Park,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion to Withdraw Appeal 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.1 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: December 30, 2025

By: Tribunal Clerk

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

1 See TTR 225(7) and 227(12).

Page 2

Jeanne Ruzzin

14150 Victoria Street

Oak Park , MI 48237

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

Jeanne Ruzzin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003683 

City Of Oak Park,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion to Withdraw Appeal 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.2 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within 14 days, you will be required to re-file 

the document with the appropriate filing fee and proof that the re-filed document was 

served on the opposing party.

Entered: December 30, 2025

By: Tribunal Clerk

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

2 See TTR 225(7) and 227(12).

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeanne Ruzzin, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003683 

City Of Oak Park,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Petitioner's Motion to Withdraw Appeal 

(“document”). You were, however, required to file proof demonstrating the service of 

that document on the opposing party (“proof of service”) and no proof of service has 

been filed.3 As such, the document is not properly pending and no action will be taken 

unless the required proof of service is filed within 14 days of the issuance of this notice. 

If the required proof of service is not filed within

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Page 1

RECEIVED 

DEC 3 0 2025 

ACHIGAN TAX TRIBUNAL 

December 22, 2025 

To: 

City of Oak Park 

AND 

Michigan Tax Tribunal/State of Michigan 

Re: 14150 Victoria St, Oak Park, Mi 48237 

Parcel ID: 52-25-198-454-016 

MTT Docket No. 24-003683 

To both parties: 

1 am withdrawing my tax appeal from 2024; case number is cited above. As suggested by the 

documents 

| received, 

| am notifying you. 

pire (if 

7 

Jeanne M. Ruzzin

Page 2

MICHIGAN 

TAX TRIBYN AL 

P.0. 

Boy 

30232 

LANSING 

M[ 

H8909

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Page 1

14150 Victoria

12/18/2025

0

0.05

0.1

0.03

mi

0

0.08

0.16

0.04

km

1:4,187

14150 Victoria 

FF 

lincoln-Ave 

- 

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N 5k a SUE 

=r. 

oR 

an 

5, 

eT a 

HAR 

hr. 

| 

- 

- 

of 

yy 

: TR 

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1:4,187 

12/18/2025 

A): 

003 

0.08 

0.1 mi 

[ET 

HT SR 

SN 

| 

0 

0.04 

0.08 

0.16 km 

MTT Docket # 

 24-003683

Subject

Comp 2

Comp 1

Comp 4

Comp 3

MTT Docket # 

24-003683

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Page 1

Comparable Analysis for Subject Parcel 52-25-19-454-016

MTT Docket 24-003683

Feature

Subject Parcel

Comparable #1

Comp. #1 Adjustment

Comparable #2

Comp. #2 Adjustment

Comparable #3

Comp. #3 Adjustment

Comparable #4

Comp. #4 Adjustment

Parcel Number

52-25-19-454-016

52-25-19-406-005

52-25-19-451-036

52-25-19-401-010

52-25-19-403-014

Address

14150 VICTORIA AVE

25500 KAREN

25341 GARDNER

14461 LINCOLN

14421 VERNON

Sale Date

8/2/2021

3/15/2022

4/29/2022

3/15/2023

.254 AC

.130 AC

.178 AC

.139 AC

.161 Ac

Land Value

56,079

40,071

16,008

47,013

9,066

40,543

15,536

44,627

11,452

Year Built

1957

1957

1955

1956

1957

Quality

C

C

C

C

C

Style

1 STORY

1 STORY

1 STORY

1 STORY

1 STORY

Bedrooms

3

3

3

3

3

Full Baths

2

2

2

2

0

2

Half Baths

1

1

1

0

2,275

2

(2,275)

Square Feet

1,798

1,538

20,800

1,971

(13,840)

1,443

28,400

1,921

(9,840)

Porches/Decks CCP 58 sf CGEP 153 sf

CPP 40 sf

6,885

CCP 39

6,885

CCP 31 sf WPP 219 sf

2,232

CCP 156 sf CPP 21 sf

1,785

HVAC

Yes

YES

Yes

Yes

Yes

FP

No

No

No

No

Yes

(4,850)

Garage Square Feet

545

0

16,350

445

3,000

0

16,350

0

16,350

Fin Basement Sq. Feet

1,348

1,036

3,120

985

3,630

1081

2,670

1441

(930)

Actual Sale Price

300,000

296,000

220,000

300,000

Net Adjustments

63,163

8,741

67,463

11,692

Net Adjustments %

21.05%

2.95%

30.67%

3.90%

Gross Adjustments

63,163

36,421

67,463

47,482

Gross Adjustments %

21.05%

12.30%

30.67%

15.83%

Adjusted Sale Price

363,163

304,741

287,463

311,692

Actual Sale Price $/Sq.Ft.

195.06

150.18

152.46

156.17

Adjusted Sale Price $/Sq.Ft.

201.98

169.49

159.88

173.35

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Page 1

14150 Victoria 

City of Oak Park 

MTT Docket # 24-003683 

1 | P a g e 

 

 

VALUATION DISCLOUSRE 

14150 Victoria Ave 

52-25-19-454-016 

 

MTT DOCKET # 24-003683 

 

Parcel 

 

2024 Assessed 

2024 Taxable 

 

Respondent’s TCV 

Petitioner’s TCV 

52-25-19-454-016 

156,400 

 

115,631 

 

312,800 

 

270,000 

 

Subject Property Description 

The subject parcel is a brick, 1798 SF, 1-Story residential dwelling built in 1957. The subject has 1798 SF below grade 

area in which 1348 SF is finished. The property also has a 545 SF garage and a 153 SF concrete glass enclosed porch 

(CGEP). Construction quality is comparable to surrounding area. The property is serviced by public water and public 

sewer. 

 

 

Valuation Methodology: 

A search of the assessing record database was performed in order to procure sales relevant for consideration as 

comparables. This sample was refined to properties available with similar characteristics and influences as the subject. 

A market comparison approach was performed and is detailed herein. Sales presented as comparables in this report are 

considered the best value indicators after adjustments. 

 

Sales search criteria begins with all recorded transactions within the subjects competing market area. The date range of 

considered sales was 1/1/2021 to 12/31/2023. Further refinement of criteria includes but is not limited to the following 

database fields: 1 Sty homes within the City of Oak Park in the Berkley School District

Page 2

14150 Victoria 

City of Oak Park 

MTT Docket # 24-003683 

2 | P a g e 

 

 

Quantitative adjustments (expressed in dollars) present on the comparison grid represent market reaction to the utility 

of the respective feature. Adjustments are made to the comparables for variations considered significant in the eyes of 

a typical buyer. A comparable feature considered superior to, or more favorable than the subject’s is given a negative 

adjustment. A comparable feature considered inferior to, or less favorable than the subjects is given a positive 

adjustment. Not all adjustments in the quantitative model can be directly extracted or supported by the available 

market date with a high degree of accuracy. Some adjustments have an element of subjectivity and profession 

judgment. 

 

Land/Site value adjustments are based on size, feature, fixture or utility differences using the market derived assessor 

land value in our property records. 

 

The lack of an adjustment to a particular feature likely indicates it is especially covariant to the primary unit of 

comparison, which for typical residential properties is size, and confidence in a relevant adjustment is low. Adjustment 

for size is considered after adjusting for all other discernible value influences. 

 

The quantitative sales comparison grid results in an adjusted value range for the subject. Reconciliation to a point value 

opinion is the qualitative process of ranking the subject within the indicated range. Non-gridded influences such as 

relative appeal and other subjective opinions are accounted for and support the final point value opinion. 

 

Market Comparison Approach Reconciliation: 

 

Market conditions are accounted for. Any abnormal value influences have been identified and discussed. Sales 

presented as comparables have been gridded and adjusted as indicated. The market comparison has resulted in the 

following value indicators: 

 

Unadjusted Value Range $220,000 to 300,000 

Sale price per SF 

 $195.06 to 150.18 

 

Adjusted Value Range $287,463 to 363,163 

 

My final opinion of value via the market comparison approach is: $316,448 

The value opinion equates to $176 per sf and appears reasonable given reconciliation and the comparable $/SF range. 

 

I would like to confirm the existing Assessed Value of $156,400 and TCV of $312,800 for the subject property.

Page 3

14150 Victoria 

City of Oak Park 

MTT Docket # 24-003683 

3 | P a g e 

 

Comparable #1 

25500 Karen 

 

52-25-19-406-005 

 

 

 

 

 

 

 

 

 

Comparable #2 

25341 Gardner

Page 4

14150

Page 5

141

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Page 1

CITY OF OAK PARK

Assessing Division

Department of Finance

Mayor

Marian Mcclellan

Mayor Pro Tern

Shaun Whitehead

Council Members

Solomon Radner

Julie Edgar

Stephanie Crawford

City Manager

ErikTungate

December 18, 2025

Michigan Tax Tribunal

PO Box 30232

Lansing, MI 48909

Pe: MTT Docket No. 24-003683

Parcel lD: 52-25-19-454-016

14150 Victoria Ave

Oak Park, Ml 48237

Enclosed is Plespondents Evidence for the Telephonic hearing on January 21,2026 @

3:00 pin for the above mentioned MTT Docket.

Sincerely,

Dawn Scheitz

City Assessor

CC: Jeanne puzzin

14150 Victoria Ave

Oak Park, Ml 48237

CITY HALL . Assessing Department . 14000 Oak Park Blvd., Oak Park, Ml 48237 . Ph: (248) 691-7552 . www.OakparkMl.gov

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

Lansing

Jeanne Ruzzin,

Petitioner

V

City of Oak Park

Respondent

County of Oakland

State of Michigan

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003683

PROOF OF SERVICE

I, Dawn Scheitz, state that on December 18, 2025, I served a copy of the Respondent's Evidence

relative to the above captioned matter by Certified Mail to the address on file as provided by

Petitioner or Petitioner' s authorized representative.

Jeanne Ruzzin

14150 Victoria Ave

Oak Park, MI 48237

I also Efiled a copy with Michigan Tax Tribunal

Dawn Scheitz, MAAO

City of Oak Park

Assessing Division

14000 Oak Park Blvd.

Oak Park, MI 48237

248-691 -7552

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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

Jeanne Ruzzin,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003683

City Of Oak Park, 

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:

January 21, 2026 

HEARING TIME:

3:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

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. 24-003683

Page 2 of 13

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,

Page 3

MTT

Page 4

M

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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

Jeanne Ruzzin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003683

City Of Oak Park,

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. 24-003683

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 11, 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

Jeanne Ruzzin

14150 Victoria Street

Oak Park , MI 48237

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jeanne Ruzzin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003683

City Of Oak Park,

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

Page 5

MTT

Page 6

S

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003683

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Oak Park (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Dawn

M.I.

 

Last Name

Scheitz

Firm Name (if any)

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

14000 Oak Park Blvd

City or Town

Oak Park

State

Michigan

ZIP Code

48237

Telephone Number

248-691-7552

Fax Number

248-691-7157

E-mail Address

wcaassessor@oakparkmi.gov

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent believes the Assessed Value of the property has been correctly valued for the 2024 Assessment year. The Assessed Value is representative of 

approximately 50 % of true cash value (market). The respondent will further review the subject property as well as comparative market data. Respondent will 

submit additional defense at least 21 days prior to a scheduled hearing.

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? 

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

52-25-19-454-016

Classification of Property:

Real 

Residential

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

156,400

Current Taxable Value as

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 182024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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, Speclai 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 

[XB 

Last Name/Company Name 

Jeanne 

Ruzzin 

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

14150 Victoria Street 

City or Town 

State 

2iP Code 

Oak Park 

MI 

48237 

Telephone Number 

Fax Number 

248-417-8115 

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

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

First Name 

ML 

Last Name 

Same as above 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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? 

parcels are you | [[] vest 

No™ 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

1 Poverty Exemption 

[J Taxable Value Only {caloulation) 

{1 Disabled Veterans Exemption 

|W] Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property assessed value is out of line with actual sales of comparable homes near 

mine, which led to an inaccurate tax increase. My home is one block off a major 

freeway, 696. Homes nearest the freeway typically sell for less due to the noise and 

pollution. Only homes comparable to mine in the neighborhood that sold recently, sold 

for $265 - $269K. Assessors still valued mine at $330K, even though mine has fewer 

bedrooms and is closer to the freeway. My home is also very dated inside. 

During my appeal, the assessment board referred to homes not comparable to mine 

when explaining their decision, including a new $865K giant home built a half mile north 

of my home that is a total anomaly for the neighborhood and another larger, totally 

remodeled home with two additional bedrooms. Additionally, a member of the 

assessment board kept saying that my non-enclosed, non-covered, concrete slab patio 

should be included in the square footage for my home. 

Section 6: Jurisdictional Issues 

Yaar(g) you are appealing: 

2024 

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

Yes 

[mm] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[| July 

[} December 

If No, check the applicable reason(s): 

[| Not required to attend 

a Assessment Change Notice was not received by Petitioner 

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

[Hl Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parce! Identification

Page 4

STA

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

Jeanne Ruzzin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003683

City Of Oak Park,

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 8, 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

Jeanne Ruzzin

14150 Victoria Street

Oak Park , MI 48237

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

Jeanne Ruzzin,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003683

City Of Oak Park,

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 8, 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 182024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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, Speclai 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 

[XB 

Last Name/Company Name 

Jeanne 

Ruzzin 

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

14150 Victoria Street 

City or Town 

State 

2iP Code 

Oak Park 

MI 

48237 

Telephone Number 

Fax Number 

248-417-8115 

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

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

First Name 

ML 

Last Name 

Same as above 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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? 

parcels are you | [[] vest 

No™ 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

1 Poverty Exemption 

[J Taxable Value Only {caloulation) 

{1 Disabled Veterans Exemption 

|W] Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property assessed value is out of line with actual sales of comparable homes near 

mine, which led to an inaccurate tax increase. My home is one block off a major 

freeway, 696. Homes nearest the freeway typically sell for less due to the noise and 

pollution. Only homes comparable to mine in the neighborhood that sold recently, sold 

for $265 - $269K. Assessors still valued mine at $330K, even though mine has fewer 

bedrooms and is closer to the freeway. My home is also very dated inside. 

During my appeal, the assessment board referred to homes not comparable to mine 

when explaining their decision, including a new $865K giant home built a half mile north 

of my home that is a total anomaly for the neighborhood and another larger, totally 

remodeled home with two additional bedrooms. Additionally, a member of the 

assessment board kept saying that my non-enclosed, non-covered, concrete slab patio 

should be included in the square footage for my home. 

Section 6: Jurisdictional Issues 

Yaar(g) you are appealing: 

2024 

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

Yes 

[mm] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[| July 

[} December 

If No, check the applicable reason(s): 

[| Not required to attend 

a Assessment Change Notice was not received by Petitioner 

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

[Hl Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parce! Identification

Page 4

STA

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.