Kimberly M Conely Petitioner V City Of St. Clair Shores 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

Kimberly M Conely,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000433

City Of St. Clair Shores,

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. 26-000433

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

Kimberly M Conely,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000433

City Of St. Clair Shores,

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

Page 4

MTT

Page 5

STAT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Kimberly Conely

 26­000433

City of St Clair Shores

Melissa Listenbee

 5­26­2026

 answer

kconely100@aol.com

Melissa Listenbee

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Page 1

1 of 1

Docket #: 26-000433

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

05/26/2026 01:10 PM

BOARD OF REVIEW DECISION

St. Clair Shores, MI 48081

27600 Jefferson Circle Drive

City of St. Clair Shores

Assessing Department

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

100.0000

2026

162,764

"BOARD OF REVIEW" TAXABLE VALUE 

162,764

2026 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2026

185,300

185,300

2026 ORIGINAL ASSESSED VALUE

Board of Review Comments:

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

5009-14-02-477-001

The Board has completed their review of parcel number

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

to compute your assessment and taxable value.

407 (RESIDENTIAL CONDOMINIUMS

THIS PROPERTY IS CLASSIFIED AS

ST CLAIR SHORES MI 48082

101 LAC STE CLAIRE DRIVE

CONELY, KIMBERLY

LAC STE CLAIRE VILLA CONDO MCCP NO. 171 (L3503,

P127-165) UNIT NO. 1

101 LAC STE CLAIRE D

5009-14-02-477-001

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000433

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of St. Clair Shores (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

Melissa

M.I. 

Last Name

Listenbee

Firm Name (if any)

St Clair Shores

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3353

E-mail Address

listenbeem@scsmi.net

 

 

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

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Assessment does not exceed 50% of market value.

 

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?

 

 

Valuation Information:

Parcel Identification Number:

09-14-02-477-001

Classification of Property: Real (check one)

 Residential (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

Current Assessed Value as established by the Board of Review:

185300

Current Taxable Value as established by the Board of Review:

162764

What do you believe is the fair market value?

370600

What do you believe is the taxable value?

162764

 

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

Respondent’s Signature: 

/s/ Melissa Listenbee

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kimberly

M.I.

M

Last Name/Company Name

Conely

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

101 Lac Sainte Claire Drive

City or Town

Saint Clair Shores

State

Michigan

ZIP Code

48082

Telephone Number

3136182668

Fax Number

E-mail Address

kconely100@aol.com

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

First Name

Kimberly

M.I.

Marie

Last Name

Conely

Firm Name (if any)

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

101 Lac Sainte Claire Drive

City or Town

St Clair Shores

State

Michigan

ZIP Code

48082

Telephone Number

313-618-2668

Fax Number

E-mail Address 

kconely100@aol.com

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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of St. Clair Shores (MACOMB)

County 

Macomb

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Initial appeal to Saint Clair Shores Board of Review to lower 2026 valuation was denied.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 5009-14-02-477-001

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

185300

Current Taxable Value as established by the BOR:

162764

What do you believe is the fair market value (also known as True Cash Value)?

253000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

126000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

36264

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

If your 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

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Kimberly M Conely 3-31-2026

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

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

Kimberly M Conely,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000433

City Of St. Clair Shores,

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: May 18, 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

Kimberly M Conely,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000433

City Of St. Clair Shores,

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: May 18, 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 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

Kimberly M Conely,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000433

City Of St. Clair Shores,

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: May 18, 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

cullyia ma ) 3-20-34 

2026 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

City of St. Clair Shores 

27600 Jefferson Circle Drive 

St. Clair Shores, MI 48081 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY 

{TIFICATION (Parcel Code required. 

Property 

address 

onal.) 

5009-14-02-477-001 

101 LAC STE CLAIRE 

CONELY, KIMBERLY 

101 LAC STE CLAIRE DRIVE 

ST CLAIR SHORES MI 48082 

LAC STE CLAIRE VILLA CONDO MCCP NO. 171 (L350 

-165) UNIT NO. 

1 

THIS PROPERTY IS CLASSIFIED 

407 

(RESIDENTIAL CONDOMINIUM 

Thank you for attending this years 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 

5009-14-02-477-001 

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

Board of Review Comments 

[2026 ORIGINAL ASSESSED VALUE 

185,300 

] 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

185,300 

| 

(If the above amounts are the same, no revisions have occured) 

| 2026 ORIGINAL TAXABLE VALUE 

162,764 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

162,764 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call 586-447-3355, if you have any questions 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may 

Tribunal. You must appeal by May 31 for Commercial Real, Industrial Real, Developmental Real, Commerc 

1 Perso: 

and Utility Personal Property and by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real. 

and Agricultural Personal 

Property. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a 

petition to initiate a new small Claims appeal. 

Petition forms are available on this website." 

http://www.michigan.gov/taxtrib 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

MTT 

517-335-4760 

Michigan Tax 

Industrial Personal

Page 2

Kimberly M Conely 

101 Lac Sainte Claire Drive 

St. Clair Shores, MI 48082 

(313) 618-2668 

Kconely100@gmail.com 

Attn: Property Tax Appeals 

 

 

March 3, 2026 

 

Ms. Vicky Shipman, City Assessor 

Ms. Melissa Listenbee, Michigan Certified Accessing Officer 

Board of Review Committee 

City of St. Clair Shores City Hall 

27600 Jefferson Circle Drive 

Saint Clair Shores, MI 48081 

 

Dear Ms. Shipman, Ms. Listenbee, and Board of Review Committee, 

 

Please accept this letter as my official request for re-evaluation and “Reason for Protest” of 101 

Lac Sainte Claire’s 2026 “Assessed Amount” and “Tentative Taxable Value.” 

 

Attached you will find: 

 

Petition to Board of Review 

 

Real Estate Comp for Unit 201 (sold on 2/24/2025) - $253,000 

 

Real Estate Comp for Unit 104 (sold on 10/27/2025) - $234,900 

 

My request for a re-evaluation of the “Assessed Amount” and “Tentative Taxable Value” of Unit 

101 is primarily based upon the closing sale price of an *identical unit (Unit 201) of $253,000 

on 2/24/2025 and secondarily based on a unit in the same building as Unit 101, (Unit 104) of 

$243,000 on 10/27/2025. 

 

Definition of *identical unit means same square footage, number of bedrooms (two), number of 

bathrooms (two and one/half), basement, and attached single-car garage. Unit 101 and Unit 

201 were built in 1983 with the exact same floor plan. 

 

Unit 104 is not identical, but does have two bedrooms, two bathrooms, and attached single-car 

garage. Unit 104 does not have a basement. 

 

I truly appreciate your time and consideration regarding this matter and look forward to hearing 

from you soon. 

 

Sincerely, 

 

 

 

 

Kimberly M. Conely

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kimberly

M.I.

M

Last Name/Company Name

Conely

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

101 Lac Sainte Claire Drive

City or Town

Saint Clair Shores

State

Michigan

ZIP Code

48082

Telephone Number

3136182668

Fax Number

E-mail Address

kconely100@aol.com

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

First Name

Kimberly

M.I.

Marie

Last Name

Conely

Firm Name (if any)

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

101 Lac Sainte Claire Drive

City or Town

St Clair Shores

State

Michigan

ZIP Code

48082

Telephone Number

313-618-2668

Fax Number

E-mail Address 

kconely100@aol.com

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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of St. Clair Shores (MACOMB)

County 

Macomb

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

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

Initial appeal to Saint Clair Shores Board of Review to lower 2026 valuation was denied.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 5009-14-02-477-001

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

185300

Current Taxable Value as established by the BOR:

162764

What do you believe is the fair market value (also known as True Cash Value)?

253000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

126000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

36264

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

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

If your 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

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Kimberly M Conely 3-31-2026

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.