Jonathan Schreiber Petitioner V City Of Birmingham 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 

Jonathan Schreiber, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002511 

 

City of Birmingham, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On July 31, 2026, Respondent filed a Motion to Dismiss. The motion, pleadings, and 

accompanying documentation indicate that Petitioner is appealing Respondent’s cape 

seal program special assessment. Petitioner did not file a response to the motion. 

 

Having considered the motion and the case file, the Tribunal finds that it has no 

authority over Petitioner’s appeal because it was not timely filed. As stated in MCL 

41.726, “after the confirmation of the special assessment roll, all assessments on that 

assessment roll shall be final and conclusive unless an action contesting an 

assessment is filed in a court of competent jurisdiction within 30 days after the date of 

confirmation.”1 In this case, the special assessment roll was confirmed on March 23, 

2026. Petitioner appealed this decision on May 20, 2026, well after the 30 day statutory 

deadline. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory requirement or filing deadline, it has no authority to grant 

Petitioner the relief requested.2 Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

 

1 Id. 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

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MTT Docket No. 26-002511 

Page 2 of 2 

 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: September 3, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/am 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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

Jonathan Schreiber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002511

City Of Birmingham,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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MTT Docket No. 26-002511

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jonathan Schreiber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002511

City Of Birmingham,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that

Page 4

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

JONATHAN SCHREIBER, 

Petitioner, 

vs. 

CITY OF BIRMINGHAM, 

Respondent. 

MTT Docket No. 26-002511 

SMALL CLAIMS DIVISION 

 

/ 

 

Jonathan Schreiber 

Petitioner 

1231 Northlawn Blvd. 

Birmingham, MI 48009 

(248) 417-3546 

jschreiber@btaww.com 

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

Attorneys for Respondent 

3001 W. Big Beaver Road, Suite 600 

Troy, MI 48084 

(248) 645-9400 

mgibbons@bhlaw.us.com 

 

/ 

 

RESPONDENT’S REQUEST FOR DISMISSAL DUE TO LACK OF JURISDICTION 

NOW COMES Respondent City of Birmingham by its legal counsel, Beier Howlett, P.C., 

and respectfully requests that the Tribunal dismiss the above-captioned petition for lack of juris-

diction. In support thereof, Respondent states as follows: 

1. Petitioner seeks to appeal a special assessment levied by the City of Birmingham. (A 

copy of the Petition is attached as Exhibit A). 

2. Under Michigan law, specifically MCL 211.746, a party must timely protest the special 

assessment at or prior to the hearing on the roll to preserve the right to appeal to the 

Michigan Tax Tribunal. 

3. The City of Birmingham's Code of Ordinances (“Code”), Chapter 94, Section 94-9, 

mirrors this requirement, stating that an owner or party in interest must appear at the

Page 2

hearing or file a written protest to preserve the right to appeal. (A copy of Section 94-9 of 

the Code is attached as Exhibit B). 

4. Petitioner did not appear at the March 23, 2026 hearing on the roll nor did he file a written 

protest prior to or at the time of the hearing. (See Minutes of March 23, 2026 hearing on 

the roll attached as Exhibit C). 

5. Under Michigan law, specifically MCL 211.746, a party must timely file a written appeal 

of the special assessment with the state tax tribunal within 30 days after the confirmation 

of the special assessment roll to preserve the right to appeal to the Michigan Tax 

Tribunal. 

6. The City of Birmingham's Code Chapter 94, Section 94-9 (h) states that an appeal by an 

owner or party in interest is timely if “an appeal to the Michigan Tax Tribunal is instituted 

within 30 days after the date of confirmation of such special assessment roll,” otherwise 

the matter is incontestable. (See Exhibit B). 

7. Petitioner is believed to have submitted his appeal by mail on May 20, 2026, which 

exceeds the 30 day period from the confirmation of the appeal on March 23, 2026. 

8. Petitioner failed to (a) timely protest the special assessment and (b) appeal the assessment 

to the Tribunal, thus failing to preserve his right to appeal the special assessment. The 

Tribunal therefore lacks jurisdiction to hear this matter. 

WHEREFORE, Respondent respectfully requests that the Tribunal dismiss the petition for 

lack of jurisdiction.

Page 3

Respectfully submitted, 

BEIER HOWLETT, P.C. 

 

 

 

 

 

 

 

 

Dated: July 31, 2026 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

(248) 282-1069/ (248) 645-9344-fax

Page 4

PROOF OF SERVICE 

The undersigned certifies that a copy of the attached RESPOND-

ENT’S REQUEST FOR DISMISSAL and this PROOF OF SER- 

VICE were served upon the attorneys of record and all parties 

to the above cause by: 

XX 

U.S. FIRST CLASS MAIL 

 

on July 31, 2026. I declare under the penalty of perjury that the 

statement above is true to the best of my information, 

knowledge and belief. 

/s/ Erin Miller 

Erin Miller

Page 5

EXHIBIT A

Page 6

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY 2 6 2026 

MICHIGAN Tax TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s 

Do not use this form to appeal valuation, exemption, or non-property tax disputes. 

Contact Information 

First Name 

ML 

Last Name/Company Name 

Jonathan 

Schreiber 

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

1231 Northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 41 7 3546 

jschreiber@btaww.com 

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

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

First Name 

M.L 

Last Name 

Jonathan 

Schreiber 

Firm Name (if any) 

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

1231 northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 417 3546 

jschreiber@btaww.com 

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

Section 3: Subject Pro perty Information 

How many parcels are you 

appealing? 

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

ves 

No 

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

Parcel Identification Number(s): 

19 35 429 022 

Classification of Property: 

~~ Real 

Agricultural 

J 

Commercial [J 

Industrial OJ 

Personal [J (check one) 

Residential 

Timber-Cutover (J 

Developmental [J 

Utility OJ (check one) 

Property Address (No., Street) 

1231 Northlawn Boulevard 

City or Town 

County 

State 

ZIP Code 

Oakland 

MI 

48009

Page 7

2 

F MICHIGAN 

GRETC HEN 'WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| ert BPA 

G 

DIRECT 

ERNOR 

LANs! 

Section 4: Explain the Reason for this Appeal 

7 what the City of Birmingham refers io as an 'unimoroved road" 

with residents 

[we are incorrectly oeing assessed for cape seal © 

responsible for 85% of the cost when: 

1) Based on the city's own 2021 Ad Hoc Unimgrovad Street Study Committee recort {AHUSSC 

mors of a collector. serves more than one neighborhood, or has a large amount of pass throug 

tyoically reduced to between 50% and 75% 

a) AHUSSC regort defines traffic counts > 1000 dai 

) City's own traffic count data indicates Nortniawn 

if 

the local road being improved 

arge| 

i 

raffic, then the percentage of 

s own

Page 8

ee]

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002511

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

Party Filing Document 

Respondent

Files

Document Type: Motion to Dismiss

Attachment File Name: Respondent's Request for Dismissal

Fee Information

Filing Fee: $ 25.00

Payment Information

Payment: $ 25.00

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Page 1

1 March 23, 2026 

 

 

 

 

City Commission Minutes 

Monday, March 23, 2026 - 7:00 p.m.

151 Martin Street, Birmingham 

City Commission Room 205 

Vimeo Link: https://vimeo.com/event/3470 

_________________________________________________ 

 

1. CALL TO ORDER AND PLEDGE OF ALLEGIANCE 

Clinton Baller, Mayor, opened the meeting with the Pledge of Allegiance. 

 

2. ROLL CALL 

City Clerk Bingham called the roll. 

 

Present: 

Mayor Clinton Baller 

 

 

Mayor Pro Tem Anthony Long 

 

 

Commissioner Andrew Haig 

Commissioner Brad Host 

Commissioner Kevin Kozlowski 

Commissioner William Kolb 

Commissioner Therese Longe 

 

Absent: 

None 

 

Staff: 

City Manager Ecker; Fire Chief Bartalino, City Clerk Bingham, City Planner Blizinski, City 

Engineer Coatta, Assistant City Manager Fairbairn, Planning Director Dupuis, Police Chief 

Grewe, Deputy Treasurer Katz, City Attorney Kucharek 

 

3. PROCLAMATIONS, CONGRATULATORY RESOLUTIONS, AWARDS, APPOINTMENTS, 

RESIGNATIONS AND CONFIRMATIONS, ADMINISTRATION OF OATHS, INTRODUCTION OF 

GUESTS AND ANNOUNCEMENTS. 

 

ANNOUNCEMENTS 

 

Regarding Antisemitism and the March 13, 2026 Attack on Temple Israel in West Bloomfield 

 

Birmingham Historic Preservation Master Plan Receives Award from Michigan Historic Preservation 

Network 

 

Happy Birthday Mayor Baller 

 

APPOINTMENTS 

 

03-059-26 

Planning Board 

 

Ms. Whipple-Boyce was interviewed for the appointment. 

 

MOTION: Motion by Long: 

To appoint Janelle Whipple-Boyce as a regular member to the Planning Board to serve a three- 

year term to expire March 28, 2029 

 

VOICE VOTE 

Ayes: Haig, Long, Host, Longe, Baller, Kozlowski, Kolb 

Nays: None 

Recused: None

Page 2

2 March 23, 2026 

 

CC Bingham swore in Ms. Whipple-Boyce. 

 

4. OPEN TO THE PUBLIC FOR MATTERS NOT ON THE AGENDA 

 

David Bloom commented regarding the former parking assessment district, the negative impacts of 

antisemitism, the importance of collegial relations between City government and Commissioners, and a 

vintage store relocating to Birmingham due to the high level of foot traffic. 

 

Mike Clift commented regarding keeping the pool operational at 400 E. Lincoln and the resulting 

economic value to the community from doing so. 

 

Jeff Hofeltz commented concerns about a Dollar Tree potentially replacing the CVS. 

 

03-060-26 

To Move Item H2 to be Addressed Presently 

 

MOTION: Motion by Long, seconded by Kolb: 

To move Item H2 on the agenda, Birmingham Police Department's Position on Immigration 

Enforcement, up on the agenda to be heard now. 

 

VOICE VOTE 

Ayes: Haig, Long, Host, Longe, Baller, Kozlowski, Kolb 

Nays: None 

Recused: None 

03-061-26 

Birmingham Police Department's Position on Immigration Enforcement 

 

PC Grewe presented the item and answered questions. 

 

Public Comment 

Lila Brickner commented concern about the effects of Immigration and Customs Enforcement (ICE) 

operations and encouraged the City to publicize its intended approach to potential (ICE) operations 

within the City. 

 

Stacy Schreiber supported the Police Department's stated approach to potential ICE operations within 

the City and commented regarding this approach’s applicability to all people within Birmingham. 

 

Mr. Clift commented concerns regarding ICE agents operating without uniforms or badges within the 

City. 

 

Charles Mcintyre concurred with the other commenters on the item and supported the Police 

Department's stated approach to potential ICE operations within the City. 

 

MOTION: Motion by Long, seconded by Host: 

To make a motion adopting a resolution to support the Birmingham Police Department's position to 

comply with all applicable local, state, and federal laws while providing compassionate and equitable 

police services to all those who live, work, and travel in our community. Furthermore, to support the 

Police Department's refusal to work with federal law enforcement for the sole purpose of immigration 

enforcement and the department's position to not participate in a 287(g) agreement. 

 

VOICE VOTE 

Ayes: Haig, Long, Host, Longe, Baller, Kozlowski, Kolb 

Nays: None 

Recused: None

Page 3

3 March 23, 2026 

5. CONSENT AGENDA 

 

03-062-26 

Consent Agenda 

 

MOTION: Motion by Long, seconded by Haig: 

To move the consent agenda including Items A through G. 

 

ROLL CALL VOTE 

Ayes: Haig, Longe, Baller, Host, Kozlowski, Kolb, Long 

Nays: None 

Recused: None 

 

A. Resolution to approve the City Commission workshop meeting minutes of March 9, 2026. 

 

B. Resolution to approve the City Commission regular meeting minutes of March 9, 2026. 

 

C. Resolution to approve the warrant list, including Automated Clearing House payments dated 

March 11, 2026, in the amount of $5,393,399.61. 

 

D. Resolution to approve the warrant list, including Automated Clearing House payments dated 

March 18, 2026, in the amount of $843,554.19. 

 

E. Resolution to set a public hearing date of April 13, 2026 to consider the Special Land Use Permit, 

Final Site Plan & Design Review application for 211 Hamilton Row - No 28. 

 

F. Resolution to approve the City's emergency operations plan promulgation document. Further, to 

direct the Mayor, City Manager, and Fire Chief to sign the document on behalf of the City. 

 

G. Resolution to accept the resignation of Mayor Pro Tem Anthony Long from the City Commission 

effective on April 13, 2026 at the end portion of the City Commission meeting, to thank him for 

his service and to direct the City Clerk to begin the process of filling the vacancy. 

 

6. CITY MANAGER’S REPORT 

 

CM Ecker presented the report. 

 

Commissioners made the following comments: 

 The Celebrate Birmingham Hometown Parade and Party will be Sunday, May 17th, at 1 p.m. 

 For the artificial intelligence (AI) phone answering systems, ensuring that there is a clear 

‘out pathway’ to speak to a person throughout the phone call will be important. Many AI 

phone answering systems fail because of our pathway issues. 

 The City should publicize the bio of the new golf pro that will be working

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

SPECIAL ASSESSMENT

MTT DOCKET NO. 26-002511

 

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government:

City Of Birmingham (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

 

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

First Name

Michael

M.I.

C

Last Name

Gibbons

Firm Name (if any)

Beier Howlett, P.C.

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

3001 W. Big Beaver Rd.

Suite 600

City or Town

Troy

State

 Michigan

ZIP Code

48084

Telephone Number

2482821069

E-mail Address

mgibbons@bhlaw.us.com

 

Section 3: Subject Property Information

Parcel Identification Number(s):

08-19-35-429-022

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. the special assessment confirmation 

roll) 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

MARLON I. BROWN, DPA 

DIRECTOR

If multiple parcels are being appealed are they contiguous or adjoining?

No

Taxing Authority (City or Township)

City Of Birmingham (OAKLAND)

County

Oakland

Section 4: Explain Your Answer to this Appeal

The subject special assessment is permitted by all applicable laws, City Charter, and ordinances, and was initiated and levied in full compliance therewith. The

special benefits derived from improvement is beyond that provided to the community as a whole and the amount assessed is reasonably proportionate to the

benefits derived from the improvement.

The Petitioner made public comment at the hearing of necessity, but did not protest at the confirmation of the roll.

The Petitioner failed to appeal the special assessment within 30 days after the confirmation of the special assessment roll.

Section 5: Jurisdictional Issues

Did Petitioner protest the special assessment at the hearing held to confirm the special assessment roll?

No

What was the date of the hearing held to confirm the special assessment roll?

2026-03-23

How many years is the special assessment being levied?

5

What is the total amount of the special assessment being levied (per parcel)?

1735

What is the basis for the special assessment? Identify the applicable statutory provision.

City of Birmingham's ordinance 91-1 through 94-18 and MCL § 117.1, et. seq., including MCL § 117.4d and 117.24.

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Michael C. Gibbons

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY 2 6 2026 

MICHIGAN Tax TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s 

Do not use this form to appeal valuation, exemption, or non-property tax disputes. 

Contact Information 

First Name 

ML 

Last Name/Company Name 

Jonathan 

Schreiber 

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

1231 Northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 41 7 3546 

jschreiber@btaww.com 

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

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

First Name 

M.L 

Last Name 

Jonathan 

Schreiber 

Firm Name (if any) 

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

1231 northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 417 3546 

jschreiber@btaww.com 

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

Section 3: Subject Pro perty Information 

How many parcels are you 

appealing? 

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

ves 

No 

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

Parcel Identification Number(s): 

19 35 429 022 

Classification of Property: 

~~ Real 

Agricultural 

J 

Commercial [J 

Industrial OJ 

Personal [J (check one) 

Residential 

Timber-Cutover (J 

Developmental [J 

Utility OJ (check one) 

Property Address (No., Street) 

1231 Northlawn Boulevard 

City or Town 

County 

State 

ZIP Code 

Oakland 

MI 

48009

Page 2

2 

F MICHIGAN 

GRETC HEN 'WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| ert BPA 

G 

DIRECT 

ERNOR 

LANs! 

Section 4: Explain the Reason for this Appeal 

7 what the City of Birmingham refers io as an 'unimoroved road" 

with residents 

[we are incorrectly oeing assessed for cape seal © 

responsible for 85% of the cost when: 

1) Based on the city's own 2021 Ad Hoc Unimgrovad Street Study Committee recort {AHUSSC 

mors of a collector. serves more than one neighborhood, or has a large amount of pass throug 

tyoically reduced to between 50% and 75% 

a) AHUSSC regort defines traffic counts > 1000 dai 

) City's own traffic count data indicates Nortniawn 

if 

the local road being improved 

arge| 

i 

raffic, then the percentage of 

s own images 

/ documentation provided 

t 

road wheraby residents wouid be 

r mair fenance, 

be an asphalt, improved road. 

cad) surfaces of up tc 7 inches in 

2) Based on cit 

asghait, or improve 

censitle for 0% of the co: 

that Nerthiawn Boulevard 

ages from 3 different areas of Morthiawn indicate asphalt (improved r 

a) FOIA svi dence from the County of Cakland indicates 

b) At least 3 differen 

thickness. 

Fsoruary 23, 2026 Public Hearing of Necessity by 

1 the City Commission ignored. 

formation was provided io the 

hors including me who protest: 

Section 5: Jurisdictional Issues 

TI No 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? ¥/] Yes 

If Yes, what was the date of the hearing held to confirm the special assessment roil? 

| February 23. 2028 

Tif No. explain: 

Fee Information: 

A fee of 3100.00 is requirad for the filing of a Soeciai Assessment Appeal. 

Signature required 

Petitioner or Attorney/Authorizéd Reorasentative’s Signature: 

Isi 

1 

i 

TN 

i 

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Page 3

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Lo 

1231 

NORTH LAW 

f={UY)) 

METROPLEX MI 480 

piRatpehaMm 

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20 MAY 2026 PM4 

L 

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ASBOE-TFTHEES 

dhe 

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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

Jonathan Schreiber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002511

City Of Birmingham,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jonathan Schreiber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002511

City Of Birmingham,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

MAY 2 6 2026 

MICHIGAN Tax TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

SPECIAL ASSESSMENT 

Section 1: Petitioner’s 

Do not use this form to appeal valuation, exemption, or non-property tax disputes. 

Contact Information 

First Name 

ML 

Last Name/Company Name 

Jonathan 

Schreiber 

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

1231 Northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 41 7 3546 

jschreiber@btaww.com 

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

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

First Name 

M.L 

Last Name 

Jonathan 

Schreiber 

Firm Name (if any) 

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

1231 northlawn Boulevard 

City or Town 

State 

ZIP Code 

Birmingham 

Ml 

48009 

Telephone Number 248 417 3546 

jschreiber@btaww.com 

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

Section 3: Subject Pro perty Information 

How many parcels are you 

appealing? 

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

ves 

No 

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

Parcel Identification Number(s): 

19 35 429 022 

Classification of Property: 

~~ Real 

Agricultural 

J 

Commercial [J 

Industrial OJ 

Personal [J (check one) 

Residential 

Timber-Cutover (J 

Developmental [J 

Utility OJ (check one) 

Property Address (No., Street) 

1231 Northlawn Boulevard 

City or Town 

County 

State 

ZIP Code 

Oakland 

MI 

48009

Page 2

2 

F MICHIGAN 

GRETC HEN 'WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| ert BPA 

G 

DIRECT 

ERNOR 

LANs! 

Section 4: Explain the Reason for this Appeal 

7 what the City of Birmingham refers io as an 'unimoroved road" 

with residents 

[we are incorrectly oeing assessed for cape seal © 

responsible for 85% of the cost when: 

1) Based on the city's own 2021 Ad Hoc Unimgrovad Street Study Committee recort {AHUSSC 

mors of a collector. serves more than one neighborhood, or has a large amount of pass throug 

tyoically reduced to between 50% and 75% 

a) AHUSSC regort defines traffic counts > 1000 dai 

) City's own traffic count data indicates Nortniawn 

if 

the local road being improved 

arge| 

i 

raffic, then the percentage of 

s own images 

/ documentation provided 

t 

road wheraby residents wouid be 

r mair fenance, 

be an asphalt, improved road. 

cad) surfaces of up tc 7 inches in 

2) Based on cit 

asghait, or improve 

censitle for 0% of the co: 

that Nerthiawn Boulevard 

ages from 3 different areas of Morthiawn indicate asphalt (improved r 

a) FOIA svi dence from the County of Cakland indicates 

b) At least 3 differen 

thickness. 

Fsoruary 23, 2026 Public Hearing of Necessity by 

1 the City Commission ignored. 

formation was provided io the 

hors including me who protest: 

Section 5: Jurisdictional Issues 

TI No 

Did you protest the special assessment at the hearing held to confirm the special assessment roll? ¥/] Yes 

If Yes, what was the date of the hearing held to confirm the special assessment roil? 

| February 23. 2028 

Tif No. explain: 

Fee Information: 

A fee of 3100.00 is requirad for the filing of a Soeciai Assessment Appeal. 

Signature required 

Petitioner or Attorney/Authorizéd Reorasentative’s Signature: 

Isi 

1 

i 

TN 

i 

\

Page 3

ee] 

Cod amass Scumerh ec 

Lo 

1231 

NORTH LAW 

f={UY)) 

METROPLEX MI 480 

piRatpehaMm 

MI eq 

20 MAY 2026 PM4 

L 

FO

ASBOE-TFTHEES 

dhe 

Lyf Hye lef 

fe ye

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.