Kazimierz Alfred Skoszen Petitioner V Township Of Clinton 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

Kazimierz Alfred Skoszen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002286

Township Of Clinton,

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. 26-002286

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

Kazimierz Alfred Skoszen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002286

Township Of Clinton,

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

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

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. 26-002286

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Clinton (MACOMB)

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

ELIZABETH

M.I. 

Last Name

SCHWARTZ

Firm Name (if any)

CLINTON TOWNSHIP ASSESSOR

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

40700 ROMEO PLANK RD

City or Town

CLINTON TOWNSHIP

State

 Michigan

ZIP Code

48038

Telephone Number

(586) 286-9468

E-mail Address

assessor@clintontownship.com

 

 

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?

Yes

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 MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED ACCORDING TO STATE GUIDELINES.

RESPONDENT WILL COMPLETE A GRID OF COMPARABLE SALES PRIOR TO THE MTT'S REQUIRED DATE FOR EVIDENCE SUBMITTAL AND IF NECESSARY, WILL 

CONTACT

PETITIONER TO INSPECT THE PROPERTY.

 

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:

16-11-20-128-116

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

85700

Current Taxable Value as established by the Board of Review:

79284

What do you believe is the fair market value?

171400

What do you believe is the taxable value?

79284

 

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

Respondent’s Signature: 

/s/ ELIZABETH SCHWARTZ

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

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: 26-002286

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

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: 

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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. 26-002286

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Clinton (MACOMB)

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

ELIZABETH

M.I. 

Last Name

SCHWARTZ

Firm Name (if any)

CLINTON TOWNSHIP ASSESSOR

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

40700 ROMEO PLANK RD

City or Town

CLINTON TOWNSHIP

State

 Michigan

ZIP Code

48038

Telephone Number

(586) 286-9468

E-mail Address

assessor@clintontownship.com

 

 

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?

Yes

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 MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED ACCORDING TO STATE GUIDELINES.

RESPONDENT WILL COMPLETE A GRID OF COMPARABLE SALES PRIOR TO THE MTT'S REQUIRED DATE FOR EVIDENCE SUBMITTAL AND IF NECESSARY, WILL 

CONTACT

PETITIONER TO INSPECT THE PROPERTY.

 

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:

16-11-20-128-116

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

85700

Current Taxable Value as established by the Board of Review:

79284

What do you believe is the fair market value?

171400

What do you believe is the taxable value?

79284

 

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

Respondent’s Signature: 

/s/ ELIZABETH SCHWARTZ

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

2026 BOARD OF REVIEW DECISION

FROM

CHARTER TOWNSHIP OF CLINTON

ELIZABETH SCHWARTZ, ASSESSOR

40700 ROMEO PLANK RD

CLINTON TWP, MI 48038

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

PROPERTY IDENTIFICATION (parcel code required, property address and

legal description optional):

16-11-20-128-116

38956 GOLFVIEW

SKOCZEN KAZIMIERZ

38956 GOLFVIEW

CLINTON TOWNSHIP, MI 48038

THIS PROPERTY IS CLASSIFIED AS:

407 (RESIDENTIAL CONDOMINIUMS)

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value.

16-11-20-128-116

The Board has completed their review of parcel number

They have made the following determination based on the information you supplied:

Board of Review Comments:

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED

ORIGINAL ASSESSED VALUE

2026

85,700

ORIGINAL TAXABLE VALUE

2026

79,284

(if the amounts below are the same then no revisions have occurred)

2026

85,700

"BOARD OF REVIEW" ASSESSED VALUE

"BOARD OF REVIEW" TAXABLE VALUE

79,284

2026

2026 PRINCIPAL RESIDENCE EXEMPTION %

100

The above values are subject to State Equalization. The tentative factor is 1.0000.

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below:

-- If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property.

VALUE AND EXEMPTION APPEAL DEADLINES:

APPEAL TO:

JUNE 1, 2026

JULY 31, 2026

(517) 335-9760

www.michigan.gov/taxtrib

MICHIGAN TAX TRIBUNAL

Commercial Real

Residential

Industrial Real

Poverty Exemption

Commercial Personal

MTT appeals must be made pursuant to

Tribunal rules. Contact the MTT regarding

appeal rules.

Industrial Personal

Utility Personal

-- If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the

State Tax Commission P.O. Box 30471, Lansing, MI 48909 by June 30, 2026.

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. 26-002286

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Clinton (MACOMB)

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

ELIZABETH

M.I. 

Last Name

SCHWARTZ

Firm Name (if any)

CLINTON TOWNSHIP ASSESSOR

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

40700 ROMEO PLANK RD

City or Town

CLINTON TOWNSHIP

State

 Michigan

ZIP Code

48038

Telephone Number

(586) 286-9468

E-mail Address

assessor@clintontownship.com

 

 

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?

Yes

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 MAINTAINS THAT THE VALUES AT QUESTION ARE INDICATIVE OF THE MARKET AND WERE PREPARED ACCORDING TO STATE GUIDELINES. 

RESPONDENT WILL COMPLETE A GRID OF COMPARABLE SALES PRIOR TO THE MTT'S REQUIRED DATE FOR EVIDENCE SUBMITAL AND IF NECESSARY, WILL 

CONTACT PETITIONER TO INSPECT THE PROPERTY

 

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:

16-11-20-128-116

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

85700

Current Taxable Value as established by the Board of Review:

79284

What do you believe is the fair market value?

171400

What do you believe is the taxable value?

79283

 

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

Respondent’s Signature: 

/s/ ELIZABETH SCHWARTZ

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 8

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

KAZIMIERZ

M.I.

ALFRED

Last Name

SKOCZEN

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

38956 Golfview Drive West

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

5864577347

E-mail Address

kazaskoczen@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

38956 Golfview Drive West

City or Town

Clinton Township

County

Macomb

State

Michigan

ZIP Code

48038

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 8

Received NOTICE OF NO ACTION, after sending my original appeal letter by regular mail with attached documents and all explanations of actions taken at the local 

Assessor's Office and Board of Review. 

I was advised by the Tribunal Clerk and after visiting for the 4th time recently the Assessors' Office to refile the Appeal again using the e-filing system and this Tax 

Tribunal Form. 

Here is the copy of my original Appeal Letter, plus all the relevent documentation and correspondence I'v had with the Charter Township of Clinton Assessor:

04-22-2026

From:

Skoczen Kazimierz

38956 Golfview Dr. West

Clinton Township, MI 48038

This is my Principal Residence 

Parcel # 16-11-20-128-116

38956 Golfview

To:

Department of Licensing and Regulatory Affairs

Michigan Tax Tribunal

PO Box 30232

Lansing, MI 48909

Subject: Appeal to the decision of the Board of Review - 

copy of which is attached to this letter.

On March 10, 2026, at 2:40 PM, I appeared at the scheduled meeting with the Board of Review that was held in the Clinton Township Civic Center.

I showed up before the Board not to dispute the 2026 Tentative Amount Taxable Value and Assessed Value of my condominium, but the one for the prior year – 

the 2025 Notice of Assessment done or signed by the Assessor named - James H. Elrod. I wanted to question that year’s increase in value by $ 8,200. - due to 

partially finished basement, I was told by a female employee, while personally visiting the Assessor’s Office, a couple of days after receiving this notice. 

That lady behind the desk explained to me at that time, that the increase in value is the result of the new finding from the documents excessed by the Assessor 

from Real Estate Agency, which listed the condo for sale, that there is a half-finished basement in this property. 

The reason I wanted to dispute this increase in value was and still is that the half-finished basement was damaged since the pictures were taken and promoted by 

the Real Estate Agency and even now, after the repairs done by myself to the damaged tiles on the floor and cracks in the unfinished floor at the laundry area is 

still useless, as during the almost 2.5 years of my owning this condo, the basement was 3 times flooded from the backup city storm drains through the floor 

drains.

 

This is a reoccurring problem in the area as all my neighbors experience routinely those partial floodings every year during the heavy rain storms. One of my next-

door neighbors, Dolores Piersol, has written to me in 2025, that during her 30 years of living here, her basement was flooded 18 times. I showed the members of 

the Board her e-mail about it. 

My back-wall neighbor, Ellen McGillis, that has a sump-pump installed in her basement many years ago by the Association, that should serve all other 8 units 

inside the building nr 16, when the water on the streets hits the height of only up to 5-10 inches, her basement also gets flooded the same way as in all other 

units, plus the rest of the entire neighborhood. Sump-pump doesn’t handle the

Page 3

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

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

Kazimierz Alfred Skoszen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002286

Township Of Clinton,

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: September 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

Kazimierz Alfred Skoszen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002286

Township Of Clinton,

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: September 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

Met Deter of easy 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec 211 24c and Sec 211.34c, as amended This is 

a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

eee hon 

PEL MBSR 16-11-20-126-118 

CLINTON TOWNSHIP, MI 48038 

"38956 

GOL FVIEW 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

) b’ a 

= 

NA 

PRINCIPAL RESIDENCE EXEMPTION 

16-11-20-128-116 

Zi TR I I 9. 

% Exempt As “Homeowners Principal Residence”: 100.00 

ee 

Eli Lia 

VL 

% Exempt As “Qualified Agricultural Property”: 

CLINTON TOWNSHIP, 

MI 48038-3460 

% Exempt As “MBT Industrial Personal”: 

TEL PT ERTL 

| FR TORR TUR {TER RTT 

(RY (ETE 

% Exempt 

As “MBT Commercial Personal:” 

Exempt As “Qualified Forest Property”: 

Yes 

No 

Exempt As “Development Property”: 

BB Yes 

No 

— 

LEGAL DESCRIPTION: 

50-11-20-128-116 D116 83S CROSSWINDS EAST CONDOMINIUMS BUILDING 15, UNIT 116 MACOMB COUNTY SUB PLAN 136 4TH 

AMENDMENT LIBER 3424 PAGES 106-124. MCCP# 136 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL CONDOMINIUMS 

PRIOR YEAR'S CLASSIFICATION:RESIDENTIAL CONDOMINIUMS 

— 

CURRENT 

CHANGE FROM 

The change in taxable value will increase/decrease your tax bill for the 

PRIORAMOUNT | TENTATIVE AMOUNT| 

PRIOR YEAR TO 

2024 year by approximately: 

§ 1,401 

YEAR: 2023 

YEAR: 2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

a 

35,778) 

69,000 

33,222, 

2 ASSESSED VALUE: 

62,100¢ 

69,000 

6,900. 

3. TENTATIVE EQUALIZATION FACTOR: 1.00000 

oo 

4. STATE EQUALIZED VALUE (SEV): 

62,100 

69,000 

6,900 | 

< 

5. THERE WAS or WAS NOT 

A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2023: Was 

The 2024 Inflation Rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 

[Name 

Telephone Number 

Email Address 

JAMES H. ELROD 

586-286-9468 

ASSESSOR@CLINTONTOWNSHIP.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

+ 

Monday, March 11, 2024: 9:00am — 12:00pm and 1:00pm — 4:00pm. 

+ 

Tuesday, March 12, 2024: 1:00pm — 4:30pm and 6:00pm — 9:00pm. 

+ 

Wednesday, March 13, 2024: 9:00am — 12:00pm. 

The Board of Review will meet at the Clinton Township Civic Center, 40700 Romeo Plank Rd, Clinton Township, MI, 48038. 

Sign-in will be at the Assessing Department. 

To schedule an appointment, call the Assessing Department at 586-723-8025 prior to 12:00pm on March 13, 2024. 

Or, 

residents and non-residents may also appeal to the Board of Review in writing. Your written appeal must include your name, 

address, phone number, parcel number under appeal, and reason for protest along with any additional documentation to 

support your appeal and must be received by the Clinton Township Assessing Department at the address above by 12:00pm on 

Wednesday, March 13, 2024. 

For more information regarding the March Board of Review please visit the Assessing Department page at 

www_clintontownship.com or call the Assessing Department at 586-723-8025. 

see reverse side for more information

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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: 26-002286

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: L-4400 Notice of Assessment Rev. 11-23

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

2D 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition." As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, 

it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, 

you must 

register and create an account, using a valid email address. 

Also, 

if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.23 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal's website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: April 27, 2026 

1 See TTR 219. 

2See TTR 277. 

3 See also TTR 219, 261, and 277. 

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

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Page 1

2026 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF CLINTON 

ELIZABETH SCHWARTZ, ASSESSOR 

40700 ROMEO PLANK RD 

CLINTON TWP, MI 48038 

Leocsiveh oy 03-19-2024 

JA 

SKOCZEN KAZIMIERZ 

38956 GOLFVIEW 

CLINTON TOWNSHIP, MI 48038 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION (parcel code required, property address and 

legal description optional): 

16-11-20-128-116 

38956 GOLFVIEW 

THIS PROPERTY IS CLASSIFIED AS: 

407 (RESIDENTIAL CONDOMINIUMS) 

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

16-11-20-128-116 

They have made the following determination based on the information you supplied: 

Board of Review Comments: 

REQUEST FOR REDUCTION DENIED, SUFFICIENT EVIDENCE NOT PROVIDED 

2026 ORIGINAL ASSESSED VALUE 

85,700 

2026 ORIGINAL TAXABLE VALUE 

79,284 

(if the amounts below are the same then no revisions have occurred) 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

85,700 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

79,284 

2026 PRINCIPAL RESIDENCE EXEMPTION % 

100 

The above values are subject to State Equalization. The tentative factor is 1.0000. 

This Decision may be further appealed to the Michigan Tax Tribunal or State Tax Commission as indicated below: 

— If you disagree with the decision of the Board of Review regarding tentative assessed or taxable value, further appeal may be made to the 

Michigan Tax Tribunal at the address below. Please note the appeal deadlines for each class of property. 

VALUE AND EXEMPTION APPEAL DEADLINES: 

JUNE 1, 2026 

JULY 31,2026 

Commercial Real 

Industrial Real 

Commercial Personal 

Industrial Personal 

Utility Personal 

Poverty Exemption 

APPEAL TO: 

MICHIGAN TAX TRIBUNAL 

www.michigan.gov/taxtrib 

(517) 335-9760 

MTT appeals must be made pursuant to 

Tribunal rules. Contact the MTT regarding 

appeal rules. 

— If you disagree with the decision of the Board of Review regarding CLASSIFICATION, appeal is made by sending Form 2167 to the 

State Tax Commission P.O. Box 30471, Lansing, MI 48909 by June 30, 2026...

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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: 26-002286

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Board of Review Decision 03-19-2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

1 of 8

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

KAZIMIERZ

M.I.

ALFRED

Last Name

SKOCZEN

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

38956 Golfview Drive West

City or Town

Clinton Township

State

Michigan

ZIP Code

48038

Telephone Number

5864577347

E-mail Address

kazaskoczen@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

38956 Golfview Drive West

City or Town

Clinton Township

County

Macomb

State

Michigan

ZIP Code

48038

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 8

Received NOTICE OF NO ACTION, after sending my original appeal letter by regular mail with attached documents and all explanations of actions taken at the local 

Assessor's Office and Board of Review. 

I was advised by the Tribunal Clerk and after visiting for the 4th time recently the Assessors' Office to refile the Appeal again using the e-filing system and this Tax 

Tribunal Form. 

Here is the copy of my original Appeal Letter, plus all the relevent documentation and correspondence I'v had with the Charter Township of Clinton Assessor:

04-22-2026

From:

Skoczen Kazimierz

38956 Golfview Dr. West

Clinton Township, MI 48038

This is my Principal Residence 

Parcel # 16-11-20-128-116

38956 Golfview

To:

Department of Licensing and Regulatory Affairs

Michigan Tax Tribunal

PO Box 30232

Lansing, MI 48909

Subject: Appeal to the decision of the Board of Review - 

copy of which is attached to this letter.

On March 10, 2026, at 2:40 PM, I appeared at the scheduled meeting with the Board of Review that was held in the Clinton Township Civic Center.

I showed up before the Board not to dispute the 2026 Tentative Amount Taxable Value and Assessed Value of my condominium, but the one for the prior year – 

the 2025 Notice of Assessment done or signed by the Assessor named - James H. Elrod. I wanted to question that year’s increase in value by $ 8,200. - due to 

partially finished basement, I was told by a female employee, while personally visiting the Assessor’s Office, a couple of days after receiving this notice. 

That lady behind the desk explained to me at that time, that the increase in value is the result of the new finding from the documents excessed by the Assessor 

from Real Estate Agency, which listed the condo for sale, that there is a half-finished basement in this property. 

The reason I wanted to dispute this increase in value was and still is that the half-finished basement was damaged since the pictures were taken and promoted by 

the Real Estate Agency and even now, after the repairs done by myself to the damaged tiles on the floor and cracks in the unfinished floor at the laundry area is 

still useless, as during the almost 2.5 years of my owning this condo, the basement was 3 times flooded from the backup city storm drains through the floor 

drains.

 

This is a reoccurring problem in the area as all my neighbors experience routinely those partial floodings every year during the heavy rain storms. One of my next-

door neighbors, Dolores Piersol, has written to me in 2025, that during her 30 years of living here, her basement was flooded 18 times. I showed the members of 

the Board her e-mail about it. 

My back-wall neighbor, Ellen McGillis, that has a sump-pump installed in her basement many years ago by the Association, that should serve all other 8 units 

inside the building nr 16, when the water on the streets hits the height of only up to 5-10 inches, her basement also gets flooded the same way as in all other 

units, plus the rest of the entire neighborhood. Sump-pump doesn’t handle the

Page 3

S

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