Record Finder / 25-002370-TT
Michigan

Joseph Matthew Burkhart, Petitioner V Township Of Bloomfield, Respondent

Petitioner
Joseph Matthew Burkhart
Respondent
Township Of Bloomfield

Case overview

Docket number
25-002370-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Corrected Order of DismissalNot recordedNot recorded08/26/2025Not recordedDownload
5Order of DismissalNot recordedNot recorded07/28/2025Not recordedDownload
4Petition has been verifiedPET107/28/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded07/24/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded06/11/2025Not recordedDownload
1A petition was received.PETNot recorded06/11/2025$100.00Download

Documents

25-002370 Corrected Dismissal.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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 

Joseph Matthew Burkhart, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002370 

 

Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that on July 28, 2025, it 

entered an Order of Dismissal stating that Petitioner failed to protest the assessment to 

Respondent’s March Board of Review. The Tribunal finds that it partially erred in the 

entry of this order, as while the dismissal was proper, the stated reasoning was 

incorrect. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing the 

special assessment levied pursuant to the Special Assessment District No. 428, known 

as the “Gold” Village Area Road Paving Project. According to the Petition, Petitioner did 

not protest the assessment at the hearing held for the purpose of confirming the special 

assessment roll as required by MCL 205.735a(5) because he was out of town. 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.1 Therefore, 

 

IT IS ORDERED that the July 28, 2025 Order of Dismissal is CORRECTED. 

 

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 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).

Page 2

MTT Docket No. 25-002370 

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: August 26, 2025 

 

 

By _____________________________ 

cs/jc 

 

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.

Order_of_Dismissal.2025-07-28_13-37-41.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Joseph Matthew Burkhart, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002370

Township Of Bloomfield,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 

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

Page 2

MTT Docket No. 25-002370

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 28, 2025

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

Joseph Matthew Burkhart, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002370

Township Of Bloomfield,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 

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

Page 4

MTT Docket No. 25-002370

Page 4 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: July 28, 2025

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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 6

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.

03._Property_Tax_Appeal_Petition_Form_Special_Assessment.433f2235-e0c2-4e33-b0ed-4d739ed625ac.pdfRead complete document text →
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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 PETITION FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Joseph

M.I.

Matthew

Last Name/Company Name

Burkhart

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

412 N Williamsbury

City or Town

Bloomfield Village

State

Michigan

ZIP Code

48301

Telephone Number

2486462630

Fax Number

E-mail Address

MBURKHART@BURKHARTASSOCIATES.COM

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

First Name

Joseph

M.I.

Matthew

Last Name

Burkhart

Firm Name (if any)

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

412 N Williamsbury

City or Town

Bloomfield

State

Michigan

ZIP Code

48301

Telephone Number

248-891-4094

Fax Number

E-mail Address

MBURKHART@BURKHARTASSOCIATES.COM

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

the special assessment roll) with this Small Claims Petition, 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

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address)

412 N Williamsbury

Bloomfield Village

Michigan

48301

Parcel Identification Number(s):

1927404005

Taxing Authority (City or Township)

Township Of Bloomfield (OAKLAND)

County 

Section 4: Explain the Reason for this Appeal

1.

Bloomfield Village residents were provided with an explanation of the road improvement process that is materially differed from the process that was 

followed. The representations made to residents regarding how the road improvement process would move forward, which properties would be included and sharing 

of any and all cost options with residents were misleading and not adhered to. As a result, residents were deprived of a fair and transparent process, and their ability 

to make informed decisions or raise timely objections was significantly impaired.

2.

The Road Commission of Oakland County divided Bloomfield Village into five Special Assessment Districts (SAD’s) – Pink, Blue, Gold, Yellow and 

Green. The Pink and Blue section road improvements occurred in 2024. Gold and Yellow improvements will occur during the 2025 construction season. The 

Green section SAD petition has not been released yet by Bloomfield Township. The current SAD boundaries for the five (5) sections in Bloomfield Village are 

drawn in such a manner that properties located on corner lots—many of which have significant frontage, and its address, in an adjacent section—were excluded 

from the adjacent section/SAD. As a result, the homeowners whose properties are included in the adjacent SAD are being subjected to an inequitable and 

disproportionate financial burden as they must pay for this excluded frontage. This arbitrary exclusion lacks a rational basis and undermines the principles of 

fairness and proportionality required under applicable law.

3.

The procedures governing the circulation and collection of signatures for the SAD petitions were not properly followed by either the petition circulators 

or Bloomfield Township. The Township failed to adhere to its own established instructions regarding signature collection and validation. Specifically, in the 'Gold' 

SAD there are at least eleven (11) significant signature irregularities, and in the 'Yellow' SAD there are twelve (12). These irregularities include signature of spouse 

not obtained, illegible signatures, signatures not dated, addresses crossed out and handwritten on petition and signatures obtained on the incorrect address. 

4.

These SAD’s lack any substantiated evidence or supporting analysis demonstrating that the special benefits conferred—namely, any increase in 

property value—will be equal to or exceed the cost of the assessment imposed on the affected properties. This failure violates the requirements of Public Act 188, 

which mandates that special assessments must be proportionate to the benefits received by each property.

5.

Bloomfield Township failed to consider or account for the public or general benefit derived from the road improvements funded through the SAD’s, 

despite a legal obligation to do so. The area in question serves not only the assessed property owners but also accommodates significant public use, including access 

to nearby public schools, shopping centers, banks, and a substantial volume of cut-through traffic from surrounding communities. By disregarding these broader 

public benefits, the Township improperly shifted the entire financial burden onto a limited group of homeowners, in violation of applicable legal standards requiring 

a fair apportionment between special and general benefits. 

6.

Bloomfield Township failed to exercise its fiduciary duty to the property owners affected by these SAD’s. The Township did not conduct a meaningful 

review or independent analysis of the proposed project costs. Despite substantial increases in the estimated cost of the improvements from the 2013 petition 

coordinated by the Township and the cost associated with improving the roads in the entire subdivision was approximately $18.0M or $18,000.00 per house. The 

Township accepted the current SAD’s that include significant increases without scrutiny, attributing them broadly and without evidence to 'inflation.' No 

competitive analysis, cost breakdown, or evaluation of alternatives was performed, demonstrating a lack of diligence and fiscal responsibility in the administration 

of public

Page 3

S

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SC_Notice_of_Docket_Number.2025-07-24_10-01-31.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

Joseph Matthew Burkhart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002370

Township Of Bloomfield,

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: July 24, 2025

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

Joseph Matthew Burkhart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002370

Township Of Bloomfield,

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: July 24, 2025

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

Bloomfield Township 

MICHAEL E. SCHOSTAK, TREASURER 

May 19, 2025 

JOSEPH BURKHART 

412 N WILLIAMSBURY RD 

BLOOMFIELD HILLS, MI 48301 

RE: 412 N WILLIAMSBURY RD - Parcel Number 1927404005 

Dear Property Owner: 

On May 12, 2025 the Bloomfield Township Board of Trustees confirmed the assessment roll for Special 

Assessment District No. 428, known as the "Gold" Village Area Road Paving Project. Bloomfield Village 

Association has a website with all of the information about the project, https://www.villageroads.org/. 

This letter serves as your invoice for this Special Assessment with the amount to be paid in full 

without interest before July 15, 2025. The Special Assessment allocated to your property is $50,736.52. 

If you choose not to pay in full at this time, we can bill you in fifteen (15) annual installments, including 

interest, beginning on December 1, 2025. See the reverse side for an illustration of what the annual payments 

may look like. Importantly, in accordance with state law, the annual special assessment is assumable by the 

buyer of a property. 

The Township intends to pay the cost of the $7,610,478 project by issuing bonds after July 15, 2025. 

Any assessment which has not been paid by July 15, 2025, will bear interest until paid, at a rate not to exceed 

one percent (1%) above the average rate of interest borne by the bonds. 7he interest rate will be determined 

after the bonds are sold. As a point of reference, the rate on last year’s SAD was 4.7%, though this year’s could 

be higher. 

Please be aware that financial assistance is available to homeowners who qualify through our Special 

Assessment Deferment Program. Please see the enclosed flyer for more information. 

Please make checks payable to Bloomfield Township and put your Parcel Number on your check when 

making a payment to ensure proper processing. Do not hesitate to contact my office at 248-433-7705 if you 

have any questions regarding the special assessment. 

Best, 

go TS 

| % 

Sha (y— 

Michael E. Schostak 

TOWNSHIP TREASURER 

4200 Telegraph Road 

P.O. Box 489 

Bloomfield Township, MI 48303-0489 

Phone: 248-433-7705 

www.bloomfieldtwp.org

Page 2

ILLUSTRATIVE SAD PAYMENT SCHEDULE 

This is for estimating purposes only — the final interest rate will only be known 

after the bonds are sold and could be higher 

Payments are due with Winter Taxes, payable December 1 through February 14 

Assumes the 2024 SAD Interest Rate of 4.7% (see note above) 

Beginning 

Total 

Ending 

Year 

Balance 

Assessment 

Interest 

Payment 

Balance 

2025* 

$50,737 

3,382 

994 

4,376 

$47,354 

2026 

$47,354 

3,382 

2,226 

5,608 

$43,972 

2027 

$43,972 

3,382 

2,067 

5/449 

$40,589 

2028 

$40,589 

3,382 

1,908 

5,290 

$37,207 

2029 

$37,207 

3,382 

1,749 

5131 

$33,824 

2030 

$33,824 

3,382 

1.590 

4972 

$30,442 

2031 

$30,442 

3,382 

1,431 

4,813 

$27,059 

2032 

$27,059 

3,382 

1272 

4,654 

$23,677 

2033 

$23,677 

3,382 

1,113 

4,495 

$20,295 

2034 

$20,295 

3,382 

954 

4,336 

$16,912 

2035 

$16,912 

3,382 

795 

4177 

$13,530 

2036 

$13,530 

3,382 

636 

4,018 

$10,147 

2037 

$10,147 

3,382 

477 

3,859 

$6,765 

2038 

$6,765 

3,382 

318 

3,700 

$3,382 

2039 

$3,382 

3,382 

159 

3,541 

$0 

* Interest accrues from July 15 to November 30 only

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03._Property_Tax_Appeal_Petition_Form_Special_Assessment.433f2235-e0c2-4e33-b0ed-4d739ed625ac.pdfRead complete document text →
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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 PETITION FORM

SPECIAL ASSESSMENT

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Joseph

M.I.

Matthew

Last Name/Company Name

Burkhart

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

412 N Williamsbury

City or Town

Bloomfield Village

State

Michigan

ZIP Code

48301

Telephone Number

2486462630

Fax Number

E-mail Address

MBURKHART@BURKHARTASSOCIATES.COM

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

First Name

Joseph

M.I.

Matthew

Last Name

Burkhart

Firm Name (if any)

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

412 N Williamsbury

City or Town

Bloomfield

State

Michigan

ZIP Code

48301

Telephone Number

248-891-4094

Fax Number

E-mail Address

MBURKHART@BURKHARTASSOCIATES.COM

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

the special assessment roll) with this Small Claims Petition, 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

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address)

412 N Williamsbury

Bloomfield Village

Michigan

48301

Parcel Identification Number(s):

1927404005

Taxing Authority (City or Township)

Township Of Bloomfield (OAKLAND)

County 

Section 4: Explain the Reason for this Appeal

1.

Bloomfield Village residents were provided with an explanation of the road improvement process that is materially differed from the process that was 

followed. The representations made to residents regarding how the road improvement process would move forward, which properties would be included and sharing 

of any and all cost options with residents were misleading and not adhered to. As a result, residents were deprived of a fair and transparent process, and their ability 

to make informed decisions or raise timely objections was significantly impaired.

2.

The Road Commission of Oakland County divided Bloomfield Village into five Special Assessment Districts (SAD’s) – Pink, Blue, Gold, Yellow and 

Green. The Pink and Blue section road improvements occurred in 2024. Gold and Yellow improvements will occur during the 2025 construction season. The 

Green section SAD petition has not been released yet by Bloomfield Township. The current SAD boundaries for the five (5) sections in Bloomfield Village are 

drawn in such a manner that properties located on corner lots—many of which have significant frontage, and its address, in an adjacent section—were excluded 

from the adjacent section/SAD. As a result, the homeowners whose properties are included in the adjacent SAD are being subjected to an inequitable and 

disproportionate financial burden as they must pay for this excluded frontage. This arbitrary exclusion lacks a rational basis and undermines the principles of 

fairness and proportionality required under applicable law.

3.

The procedures governing the circulation and collection of signatures for the SAD petitions were not properly followed by either the petition circulators 

or Bloomfield Township. The Township failed to adhere to its own established instructions regarding signature collection and validation. Specifically, in the 'Gold' 

SAD there are at least eleven (11) significant signature irregularities, and in the 'Yellow' SAD there are twelve (12). These irregularities include signature of spouse 

not obtained, illegible signatures, signatures not dated, addresses crossed out and handwritten on petition and signatures obtained on the incorrect address. 

4.

These SAD’s lack any substantiated evidence or supporting analysis demonstrating that the special benefits conferred—namely, any increase in 

property value—will be equal to or exceed the cost of the assessment imposed on the affected properties. This failure violates the requirements of Public Act 188, 

which mandates that special assessments must be proportionate to the benefits received by each property.

5.

Bloomfield Township failed to consider or account for the public or general benefit derived from the road improvements funded through the SAD’s, 

despite a legal obligation to do so. The area in question serves not only the assessed property owners but also accommodates significant public use, including access 

to nearby public schools, shopping centers, banks, and a substantial volume of cut-through traffic from surrounding communities. By disregarding these broader 

public benefits, the Township improperly shifted the entire financial burden onto a limited group of homeowners, in violation of applicable legal standards requiring 

a fair apportionment between special and general benefits. 

6.

Bloomfield Township failed to exercise its fiduciary duty to the property owners affected by these SAD’s. The Township did not conduct a meaningful 

review or independent analysis of the proposed project costs. Despite substantial increases in the estimated cost of the improvements from the 2013 petition 

coordinated by the Township and the cost associated with improving the roads in the entire subdivision was approximately $18.0M or $18,000.00 per house. The 

Township accepted the current SAD’s that include significant increases without scrutiny, attributing them broadly and without evidence to 'inflation.' No 

competitive analysis, cost breakdown, or evaluation of alternatives was performed, demonstrating a lack of diligence and fiscal responsibility in the administration 

of public

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