Record Finder / 26-002913-TT
Michigan

L Scott Grant Petitioner V City Of Birmingham Respondent

Petitioner
L Scott Grant
Respondent
City Of Birmingham

Case overview

Docket number
26-002913-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Answer was receivedRESPNot recorded10/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET110/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/08/2026Not recordedDownload
1A petition was received.PETNot recorded07/30/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

08-19-36-327-005_2026 JBR RESULTS LETTER.pdfRead complete document text →
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Page 1

August 05, 2026

 Parcel ID#: 08-19-36-327-005

 LYLE SCOTT GRANT REVOC TRUST 1217 WASHINGTON BLVD

 GRANT, LYLE SCOTT

 1217 WASHINGTON BLVD

 Re: SEE PET#5 FOR SIGNATURES

 BIRMINGHAM MI 48009-4156 OVERSTATED NEW SQFT



 2026 JULY BOARD OF REVIEW

 Results Letter



 Dear Property Owner:



 On July 21, 2026, the July Board of Review made the following correction to the assessed, capped and

 taxable values for the above referenced parcel.



 Original Corrected

 Year Assessed Capped Taxable Year Assessed Capped Taxable

2026 636,910 < 382,750 < 382,750 < 2026 505,020 < 331,380 < 331,380 <

Principal Residence Exemption 100.0000 Principal Residence Exemption 100.0000



 The action of the July Board of Review may be appealed to the Michigan Tax Tribunal. Poverty appeals must

 be filed within 30 days after the final decision, ruling or determination. All other appeals to the Michigan Tax

 Tribunal must be filed within 35 days. To appeal to the Michigan Tax Tribunal, file a petition with the MTT

 that can be obtained from their website:

 http://www.michigan.gov/taxtrib



 Taxpayers who do not have access to the internet may call Oakland County Equalization at (248) 858-0776 to obtain a

 petition and mail it to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909 (517) 335-9760.



 A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL

 OR YOUR APPEAL WILL DEFAULT.



 Sincerely,



 City of Birmingham



 Board of Review

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scanswer_valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002913



 Respondent’s Contact Information:

 Filer Type: Local Unit of Government:

 Local Unit of Government City Of Birmingham (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 M.I. Last Name

 TERRY D SCHULTZ



 Firm Name (if any)

 OAKLAND COUNTY EQUALIZATION



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

 250 ELIZABETH LAKE RD

 SUITE 1000 WEST



 City or Town State ZIP Code

 PONTIAC Michigan 48341



 Telephone Number

 248-858-0776



 E-mail Address

 appeals@oakgov.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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Please Explain Your Answer to this Appeal:

 THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION,

 APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.



 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:

 July



 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?

 Yes



 If yes, please cite the Board’s authority?

 Corrections to AV & TV were made at the July Board of review as Qualified Error under MCL 211.3b.



 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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Valuation Information:

 Parcel Identification Number:

 08-19-36-327-005



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 505020



 Current Taxable Value as established by the Board of Review:

 331380



 What do you believe is the fair market value?

 1010040



 What do you believe is the taxable value?

 331380



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

 Respondent’s Signature:



 /s/ TERRY D. SCHULTZ

 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.

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Page 1

** Notice of March Board of Review Change **



 FROM CITY OF BIRMINGHAM

 MICHEAL R. LOHMEIER, ASSESSOR

 PO BOX 3001

 BIRMINGHAM MI 48012-3001



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



 LYLE SCOTT GRANT REVOC TRUST PROPERTY IDENTIFICATION:

 GRANT, LYLE SCOTT (147.56:307 D0K

 1217 WASHINGTON BLVD

 BIRMINGHAM MI 48009-4156 SCHOOL DISTRICT: 63010

 PROPERTY ADDRESS

 1217 WASHINGTON BLVD



 THIS PROPERTY IS CLASSIFIED AS: 401 Residential



 PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 100.00% MICHIGAN BUSINESS EXEMPTION: 0.00%



 PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential



 The Board of Review has Examined your 2026 Assessed Value and/or Capped Value and has made the following decision:



 PETITION NUMBER 157 DATE: 03/17/2026 VALUE PRIOR MBOR | VALUE AFTER MBOR CHANGE



 1. ASSESSED VALUE 636,910 636,910 0



 2. CAPPED VALUE 382,750 382,750 0

 3. TAXABLE VALUE 382,750 382,750



 4. TENTATIVE EQUALIZATION FACTOR: 1.000

 5. STATE EQUALIZED VALUE: 636,910 | 636910 | 0



 6. There WAS/WAS NOT a transfer of ownership on this property in 2025. WAS NOT



 The 2026 Capped Value Formula is the 2025 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%,

 plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your

 Taxes are Levied on the Taxable Amount.



Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at

www.michigan.gov/taxtrib (click Small Claims Tab) and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal Property.

The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and Agricultural

 Personal Property is July 31st. All other matters have 35 days to appeal.



 Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review

 Change Notice.



 A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL

 WILL DEFAULT.



 CITY OF BIRMINGHAM



 BOARD OF REVIEW



 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, PO Box 30471 Lansing MI 48909 by June 30th.

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 L Scott Grant



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

 1217 Washington Blvd



 City or Town State ZIP Code

 Birmingham Michigan 48009



 Telephone Number

 2486455626



 E-mail Address

 lcdyle@hotmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 1217 Washington Blvd



 City or Town County State ZIP Code

 Birmingham Oakland Michigan 48009



 Taxing Authority (City or Township)

 City Of Birmingham (OAKLAND)



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



 True Cash and Taxable Values

 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 After nearly 30 years of occupying my primary residence—an 86-year-old home—the taxable value unexpectedly jumped more than 150%, rising from $152,390 in

 2025 to $382,750 in 2026. While I did perform some modifications to the house to accommodate my cancer-related disability (moving the primary bedroom from

 the second floor to the first), these renovations did not significantly increase the home's market value. Instead, the revised taxable assessment reflects numbers

 are more consistent with a completely new constructed home or a recent property sale. In preparation for my appearance before the Birmingham March Board of

 Review (MBR), I requested and reviewed the local assessor's tax records for both 2025 and 2026. My investigation revealed several substantial clerical and factual

 errors in the revised record: 1) Inflated Square Footage: The home's original footprint was 1,438 square feet. Although permitted architectural plans and final

 surveys confirm additions totaling only 700 square feet, the new record erroneously lists the floor area as 3,163 square feet (an unexplained discrepancy of 1,025

 square feet). 2) Phantom Amenities: The revised assessment includes multiple non-existent physical features. 3) Incorrect Classification: The home's structural

 classification was improperly changed from C-5 to BC. This groundless upgrade artificially inflated the cost rate per square foot. 4) Distorted Multipliers: The

 Economic Condition Factor (ECF) multiplier was sharply increased from 0.87 to 1.48. Together, these errors caused the True Cash Value (TCV) to be inflated by

 $619,000, resulting in an incorrect and inaccurate uncapping of my taxable value. At the Birmingham March Board of Review (MBR), I respectfully requested that

 the Board correct the clerical and factual errors in my property record card and restore my capped taxable value. However, the Board declined to make the

 corrections, stating that only the Michigan Tax Tribunal (MTT) is authorized to correct the tax card and grant the requested relief. I was told that moving forward, I

 must petition them directly to resolve this dispute. Consequently, I am filing this petition to appeal the revised assessment and correct the manifest clerical errors

 in my property card.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended: March



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



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 08-19-36-327-005



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 636910



 Current Taxable Value as established by the Board of Review:

 382750



 What do you believe is the fair market value?

 856045



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 428022



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

 256176



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

 Petitioner’s Signature:



 /s/ lyle scott grant



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



 The filing fee is based on the greater of 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.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.

SC_Notice_of_Docket_Number.2026-10-08_14-09-59.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 L Scott Grant,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002913

 City Of Birmingham,

 Respondent.



 NOTICE OF DOCKET NUMBER



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

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

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

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

 submitted in this case.



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

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

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

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

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

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

 Tribunal’s website.



 By: Tribunal Clerk

 Entered: October 8, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 L Scott Grant,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002913

 City Of Birmingham,

 Respondent.



 NOTICE OF DOCKET NUMBER



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

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

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

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

 submitted in this case.



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

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

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

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

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

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

 Tribunal’s website.



 By: Tribunal Clerk

 Entered: October 8, 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



 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

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.

Read document text excerpt

Page 1

** Notice of March Board of Review Change **



 FROM CITY OF BIRMINGHAM

 MICHEAL R. LOHMEIER, ASSESSOR

 PO BOX 3001

 BIRMINGHAM MI 48012-3001



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



 LYLE SCOTT GRANT REVOC TRUST PROPERTY IDENTIFICATION:

 GRANT, LYLE SCOTT (147.56:307 D0K

 1217 WASHINGTON BLVD

 BIRMINGHAM MI 48009-4156 SCHOOL DISTRICT: 63010

 PROPERTY ADDRESS

 1217 WASHINGTON BLVD



 THIS PROPERTY IS CLASSIFIED AS: 401 Residential



 PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 100.00% MICHIGAN BUSINESS EXEMPTION: 0.00%



 PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential



 The Board of Review has Examined your 2026 Assessed Value and/or Capped Value and has made the following decision:



 PETITION NUMBER 157 DATE: 03/17/2026 VALUE PRIOR MBOR | VALUE AFTER MBOR CHANGE



 1. ASSESSED VALUE 636,910 636,910 0



 2. CAPPED VALUE 382,750 382,750 0

 3. TAXABLE VALUE 382,750 382,750



 4. TENTATIVE EQUALIZATION FACTOR: 1.000

 5. STATE EQUALIZED VALUE: 636,910 | 636910 | 0



 6. There WAS/WAS NOT a transfer of ownership on this property in 2025. WAS NOT



 The 2026 Capped Value Formula is the 2025 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%,

 plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your

 Taxes are Levied on the Taxable Amount.



Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at

www.michigan.gov/taxtrib (click Small Claims Tab) and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal Property.

The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and Agricultural

 Personal Property is July 31st. All other matters have 35 days to appeal.



 Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review

 Change Notice.



 A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL

 WILL DEFAULT.



 CITY OF BIRMINGHAM



 BOARD OF REVIEW



 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, PO Box 30471 Lansing MI 48909 by June 30th.

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 L Scott Grant



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

 1217 Washington Blvd



 City or Town State ZIP Code

 Birmingham Michigan 48009



 Telephone Number

 2486455626



 E-mail Address

 lcdyle@hotmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 1217 Washington Blvd



 City or Town County State ZIP Code

 Birmingham Oakland Michigan 48009



 Taxing Authority (City or Township)

 City Of Birmingham (OAKLAND)



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



 True Cash and Taxable Values

 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 After nearly 30 years of occupying my primary residence—an 86-year-old home—the taxable value unexpectedly jumped more than 150%, rising from $152,390 in

 2025 to $382,750 in 2026. While I did perform some modifications to the house to accommodate my cancer-related disability (moving the primary bedroom from

 the second floor to the first), these renovations did not significantly increase the home's market value. Instead, the revised taxable assessment reflects numbers

 are more consistent with a completely new constructed home or a recent property sale. In preparation for my appearance before the Birmingham March Board of

 Review (MBR), I requested and reviewed the local assessor's tax records for both 2025 and 2026. My investigation revealed several substantial clerical and factual

 errors in the revised record: 1) Inflated Square Footage: The home's original footprint was 1,438 square feet. Although permitted architectural plans and final

 surveys confirm additions totaling only 700 square feet, the new record erroneously lists the floor area as 3,163 square feet (an unexplained discrepancy of 1,025

 square feet). 2) Phantom Amenities: The revised assessment includes multiple non-existent physical features. 3) Incorrect Classification: The home's structural

 classification was improperly changed from C-5 to BC. This groundless upgrade artificially inflated the cost rate per square foot. 4) Distorted Multipliers: The

 Economic Condition Factor (ECF) multiplier was sharply increased from 0.87 to 1.48. Together, these errors caused the True Cash Value (TCV) to be inflated by

 $619,000, resulting in an incorrect and inaccurate uncapping of my taxable value. At the Birmingham March Board of Review (MBR), I respectfully requested that

 the Board correct the clerical and factual errors in my property record card and restore my capped taxable value. However, the Board declined to make the

 corrections, stating that only the Michigan Tax Tribunal (MTT) is authorized to correct the tax card and grant the requested relief. I was told that moving forward, I

 must petition them directly to resolve this dispute. Consequently, I am filing this petition to appeal the revised assessment and correct the manifest clerical errors

 in my property card.



 Jurisdictional Issues:

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



 If Yes, check which Board of Review you attended: March



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



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 08-19-36-327-005



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 636910



 Current Taxable Value as established by the Board of Review:

 382750



 What do you believe is the fair market value?

 856045



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 428022



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

 256176



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

 Petitioner’s Signature:



 /s/ lyle scott grant



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



 The filing fee is based on the greater of 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.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.