Kamal Isso Petitioner V Township Of Waterford 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

Kamal Isso,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002262

Township Of Waterford,

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.

Page 2

MTT Docket No. 26-002262

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

Kamal Isso,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002262

Township Of Waterford,

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

Page 4

M

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

Page 1

¥ 

CHARTER TWP OF WATERFORD 

Q 

& 

5200 CIVIC CENTER DRIVE 

2 

WATERFORD 

MI 48329-3773 

KTIP 

1 LLC 

1922 CASS LAKE RD 

KEEGO HARBOR MI 48320 

PARCEL IDENTIFICATION # 

W -13-16-378-019 

BOARD OF REVIEW PETITION #: 

096 

---NOTICE OF BOARD OF REVIEW ACTION--- 

The Board of Review has examined your 2026 Assessed Value and/or Capped Value and 

has made the following decision: 

2026 

~~ Assessed Value From: 

$476,140 

2026 

Assessed Value To: 

$464,250 

2026 

Taxable Value From: 

$476,140 

2026 

Taxable Value To: 

$464,250 

Board of Review reason (code) 060 

Agree 

Board of Review Comment 

Maintenance issues 

The 2026 Capped Value formula is the 2025 Taxable Value, minus Losses, increased by the 

Inflation Rate Multiplier of 1.027%, plus Additions. Taxable Value is the lower of Assessed Value 

or Capped Value unless there was a transfer of ownership in 2025. Your Taxes are levied on the 

Taxable Value. 

Further appeal of valuation may be made to the Michigan Tax Tribunal, PO Box 30232, Lansing MI 

48909, https://www.michigan.gov/taxtrib. The final date for filing a valuation appeal is: 

MAY 31ST OF THE CURRENT YEAR 

CHARTER TWP OF WATERFORD 

Board of Review

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002262

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Waterford (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Tyler

M.I. 

Last Name

Longmeyer

Firm Name (if any)

Waterford Charter Township

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

5200 Civic Center Dr

City or Town

Waterford

State

Michigan

ZIP Code

48329

Telephone Number

(248) 674-6231

E-mail Address

tlongmeyer@waterfordmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent contends property has been assessed in a fair and uniform manner and will present evidence to support said claim.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

W-13-16-378-019

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

464250

Current Taxable Value as established by the Board of Review:

464250

What do you believe is the fair market value?

952280

What do you believe is the taxable value?

476140

 

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

Respondent’s Signature: 

/s/ Tyler Longmeyer

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

RECEIVED 

MAY © 4 2026 

MICHIGAN TAX TRIBUNAI 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit 

this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name ( 

| 

M.1. 

Last Name/Company Name 

Wamp 

A560 

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

1922 Cass Lally Front Lol. 

City or Town 

State 

ZIP Code 

Ke ono Haro 

MP | 

48320 

Telephone Lessor 

o¢YE- 227— 9933 

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

i850 a gio e9 omar .0rm 

Section 2: Petitioner’ Ss Altorneyiutorized Representative’s Contact Information 

First Name 

NM A 

Last Name 

] 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[] ves (A 

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

Property Address (No., S72 

5790 

Hignland Rel 

City or Town 

“ey 

State 

ZIP Code 

\W ote Coc 

atlanel 

ML | Yer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing heck at inat appiy) 

o True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[ll] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I 

1 

The decision from the Board of Review was made and agreed upon, but a very minimal 

change was made for the commercial retail plaza. Similar recently sold commercial retait 

properties have been sold in the same area of Waterford for less than our assessed value. 

One of our major tenants defaulted on their lease leaving 30% of the plaza unoccupied 

within the first year of the building purchase. The property requires repairs and operating 

expenses reduce its value: For example, the roof needs to be replaced, and the cost 

estimate submitted to the board was at $65,000. 

Attached are comparables that are significantly lower than our assessed and taxable 

values. 

) 

Section 6: Jurisdictional Issues 

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

[Hl] No 

If Yes, check which BOR you attended: Daren 

[i] July 

[a] December 

If No, please check the applicable reason(s): 

[I] Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[m} Appealing within 35 days of receipt of Notice of Uncapping 

[3 other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

EW = 18 (p= 378 ~ 01] 

Classification of Property: 

Real 

p§ 

Personal 

[1 (check one) 

Agricuttural 

J 

Commercial j¢ 

Industrial 

J 

Residential [J 

Timber-Cutover 0 

Developmental 

3 

utility 3 (check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

#4 qe 

Q 5 pa 

FE: 3 [7A Y 250 

What do you believe is the fair market valde (also KrGwn as true cash iE 

(7,000 

What do you believe is the assessed value? (multiply 

true cash 

What do you believe He taxable value? (cannot exceed 

.5) 

: 

d 

val 

y 

74 

2 

value by 

.5) 

2d 4 32, 00 

assessed 

value) 

Y2 

5 Qo 

Fee Information 

Does the properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for alt tax years at 

issue? 

[] Yes 

Jr] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcet being appealed, not to exceed a total filing fee of $1,000.00 

ji 

If your property is residential property (see MCL 205,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

. 

0 

If the property Is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

+ 

$250.00 

104,000 

. 

Vi 

* Plus $25.00 for each additional parcel, as indicated above. 

Y 

SLT 

Ze [a 24 T 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeat does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Ss ig nature *Required 

Petitioner or Altorney/A 

rized Rel 

tative’s Signature: 

Ist 

7 

ra 

[7 8

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF

Page 5

CHAR

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

Kamal Isso,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002262

Township Of Waterford,

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 10, 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

Kamal Isso,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002262

Township Of Waterford,

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 10, 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 

RECEIVED 

MAY © 4 2026 

MICHIGAN TAX TRIBUNAI 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit 

this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name ( 

| 

M.1. 

Last Name/Company Name 

Wamp 

A560 

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

1922 Cass Lally Front Lol. 

City or Town 

State 

ZIP Code 

Ke ono Haro 

MP | 

48320 

Telephone Lessor 

o¢YE- 227— 9933 

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

i850 a gio e9 omar .0rm 

Section 2: Petitioner’ Ss Altorneyiutorized Representative’s Contact Information 

First Name 

NM A 

Last Name 

] 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[] ves (A 

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

Property Address (No., S72 

5790 

Hignland Rel 

City or Town 

“ey 

State 

ZIP Code 

\W ote Coc 

atlanel 

ML | Yer

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing heck at inat appiy) 

o True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[ll] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I 

1 

The decision from the Board of Review was made and agreed upon, but a very minimal 

change was made for the commercial retail plaza. Similar recently sold commercial retait 

properties have been sold in the same area of Waterford for less than our assessed value. 

One of our major tenants defaulted on their lease leaving 30% of the plaza unoccupied 

within the first year of the building purchase. The property requires repairs and operating 

expenses reduce its value: For example, the roof needs to be replaced, and the cost 

estimate submitted to the board was at $65,000. 

Attached are comparables that are significantly lower than our assessed and taxable 

values. 

) 

Section 6: Jurisdictional Issues 

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

[Hl] No 

If Yes, check which BOR you attended: Daren 

[i] July 

[a] December 

If No, please check the applicable reason(s): 

[I] Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[m} Appealing within 35 days of receipt of Notice of Uncapping 

[3 other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

EW = 18 (p= 378 ~ 01] 

Classification of Property: 

Real 

p§ 

Personal 

[1 (check one) 

Agricuttural 

J 

Commercial j¢ 

Industrial 

J 

Residential [J 

Timber-Cutover 0 

Developmental 

3 

utility 3 (check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

#4 qe 

Q 5 pa 

FE: 3 [7A Y 250 

What do you believe is the fair market valde (also KrGwn as true cash iE 

(7,000 

What do you believe is the assessed value? (multiply 

true cash 

What do you believe He taxable value? (cannot exceed 

.5) 

: 

d 

val 

y 

74 

2 

value by 

.5) 

2d 4 32, 00 

assessed 

value) 

Y2 

5 Qo 

Fee Information 

Does the properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for alt tax years at 

issue? 

[] Yes 

Jr] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

if the property does not have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcet being appealed, not to exceed a total filing fee of $1,000.00 

ji 

If your property is residential property (see MCL 205,762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

. 

0 

If the property Is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

+ 

$250.00 

104,000 

. 

Vi 

* Plus $25.00 for each additional parcel, as indicated above. 

Y 

SLT 

Ze [a 24 T 

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeat does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Ss ig nature *Required 

Petitioner or Altorney/A 

rized Rel 

tative’s Signature: 

Ist 

7 

ra 

[7 8

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF

Page 5

CHAR

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.