Lianna Sam Petitioner V City Of Mt Clemens Respondent

Page 1

04/07/2026 04:19 

pM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF MT. CLEMENS 

ASSESSORS OFFICE 

ONE CROCKER BLVD 

MT. CLEMENS, MI 48043 

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

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.): 

05-11-14-279-004 

5 SECOND ST 

BENNETT, PAUL M 

7754 VERNIER LANE 

FAIR HAVEN MI 48023 

THE DALBY AND ROY SUBDIVISION THE NE 1/2 OF LOTS 

36 & 37; ALSO 1/2 VAC ALLEY ADJ. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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 05-11-14-279-004 

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

Board of Review Comments 

ASSESSMENT CHANGED BECAUSE OF MARKET CONDITIONS. 

2026 ORIGINAL ASSESSED VALUE 

79,700 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

70,200 

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

2026 ORIGINAL TAXABLE VALUE 

65,859 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

65,859 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

“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/0,4677,7-187-38254---,00,htm|

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: 26-002781

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order - Petition

Attachment File Name: 2026 Board decision

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

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

Lianna Sam,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002781

City Of Mt Clemens,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 6, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002781

Page 2 of 2

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

Lianna Sam,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002781

City Of Mt Clemens,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 6, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002781

Page 2 of 2

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

Subject Property Summary 

5 Second Street, Mt Clemens, MI 

+ 

Year Built: 1963 

+ 

Square Footage: 1,252 

+ 

Bedrooms /Bathrooms:4/2 

+ 

LotSize: 0.15 acres 

« 

Basement: Partial (~700 sq ft), unfinished with active water intrusion (existing as of 

the assessment date) 

« 

Garage: None 

« 

Driveway: Shared easement; paved surface in worn condition with visible 

deterioration 

« 

Kitchen: Original; no updates as of assessment date 

« 

Interior Condition: Dated throughout 

+ 

Yard: No fencing 

« 

Fireplace: None (public record incorrectly reflects a fireplace) 

Additional Notes: 

The subject property lacks a private driveway, garage, full basement, updated interior 

finishes, and has a partially unfinished basement with active water intrusion. 

The property is located directly behind a bar and adjacent to commercial uses, resulting in 

external obsolescence that negatively impacts residential desirability. None of the 

comparable properties are similarly impacted.

Page 2

Comparable Sales Analysis — 5 2nd St 

Feature 

190 Euclid St 

291 N Rose St 

184 Euclid St 

Distance (mi) 

1.1 

2.3 

1.3 

Lot Size (acres) 

0.16 

0.15 

0.33 

Square Footage 

1,122 

1,589 

1,247 

Beds / Baths 

3/2 

4/15 

4/25 

Garage 

None 

None 

2-car 

Basement 

Partial, unfinished 

Partial, unfinished 

Full, unfinished 

Driveway 

Private paved 

Double-wide, private 

= Double-wide, private paved 

paved 

Condition / 

Updated kitchen & baths; 

Newer kitchen 

Remodeled; new kitchen & 

Updates 

deck & porch 

half bath 

Sale Date 

1/14/2026 

1/13/2026 

3/26/2025 

Sale Price 

$169,999 

$177,500 

$157,000 

Concessions 

$0 

$6,500 

$9,420 

Net Sale Price 

$169,999 

$171,000 

$147,580 

2025 SEV 

$58,300 

$51,600 

$69,400 

Note: Seller concession amount for 291 N Rose Street verified directly with the listing agent. 

The subject property is inferior in several key respects, including the absence of a garage, a shared and 

deteriorated driveway, a partial basement that is unfinished with active water intrusion, and a largely 

original and dated interior. In addition, the property is negatively impacted by external obsolescence due 

to its location adjacent to commercial uses, including a live music bar, which reduces residential 

desirability. 

Each comparable property is objectively superior to the subject in condition, utility, and/or amenities. The 

subject property should not be assessed at a value equal to or greater than these superior properties and 

should instead be positioned below them in the assessment range

Page 3

JS ae 

ae 

—— — 

5 Second 

St 

ee 

Siu kitchen

Page 4

5 Second St 

Partial unfinished basment

Page 5

5 Second St 

Active Water Intrusion 

(Existing as of the Assessment Date)

Page 6

Driveway: 

Worn condition 

shared access 

Commercial adjacency

Page 7

Tail 

190 Euclid St 

/ 

Private paved driveway 

@ 

!

Page 8

190 Euclid St 

New Kitchen

Page 9

190 Euclid St 

Unfinished basement

Page 10

291 N Rose St 

i 

f 

| Double wide paved, private driveway

Page 11

291 N Rose St 

EN 

Newer Kitchen

Page 12

% 

L 

Ld 

=

Page 13

HN 184 Euclid St ua 

Double wide paved, Lies driveway § 

2 car garage 

184 Euclid St 

4 

Mt Clemens, Michigan 

'2 ~~

Page 14

184 Euclid St 

| 

New Kitchen

Page 15

184 Euclid St 

Unfinished basement

Page 16

190 Euclid Avenue, Mt. Clemens 48043 

MLS#: 

58050191174 

Area: 

03191 - Mount Clemens. 

Short Sale: 

Ne 

: 

$169,999 

DOM: 

N/90/90 

Trans Type: 

Sale 

OLP: 

$175,000 

ERTS/FS 

SP: 

$169,999 

Location Information 

Garage: 

No 

County: 

Macomb 

Tot Grg Sp: 0.0 

City: 

Mt. Clemens 

Grg Sz: 

Lot Dim: 

78x88 

Mailing City: 

~~ Mt. Clemens 

Grg Dim: 

Rd Front Ft: 78 

Side of Str: 

Grg Feat: 

School Dist: 

~~ Mount Clemens 

Location: 

[East of Gratiot / So uth of Henry B Joy B 

Directions: 

Square Footage 

Sqft Source: 

Public Records 

Beds 

Est Fin Abv Gr: 1,122 

Est Fin Lower: 

Est Tot Lower: 748 

EstTot Fin: 

1,122 

Price/Sqft: 

$151.51 

Waterfront Information 

General Information 

Year Built: 

1924 

Year Remod: 

Listing Information 

Listing Date: 

10/10/2025 

List Type/Level Of Service:Exclusive Right to Sell/Full Service 

Activation Date: 

Srves Offered: 

Unknown 

Pending Date: 

01/08/2026 

BMK Date: 

Contingency Date: 

Land DWP: 

$25,000 

Land Payment: $1,000 

Land Cntrt Term: ~~ 24. 

: 

Exclusions: 

Possession: 

At Close 

Cash, Contract, Conventional, FHA, VA 

MLS Source: 

~~ MiRealSource 

Originating MLS# 

~~ 50191174 

Features 

Michigan B: 

Fndtn Material: 

d 

Aluminum, Brick 

Cnstrct Feat: 

Porch 

Range/Stove, 

Natural Gas, Forced Air 

Cooling: 

Public (Municipal) 

Sewer: 

Room Information 

Level 

Di 

Flooring 

Flooring 

Upper 

Upper 

14x6 

First/Entry 

10 x 10 

Legal/Tax/Financial 

Property ID: 

051112302015 

Subdivision: 

A/P #07 of Mt. Clemens 

Ownership: 

Standard (Private) 

Occupant: 

Tax Summer: 

$3,464 

Tax Winter: 

Homestead: 

No 

Oth/Sp Asmnt: 

SEV: 

Taxable Value: 

Existing Lease: 

Home Warranty: 

Legal Desc: 

50-11-12-302-001 MCS 1. 

88.10 FT.; TH S 37*01'51"E, 

AND CONT. 0.161 ACRES 

PLAT NO. 7 PART 

OF LOT 14. COMM AT NWLY CORNER OF LOT 14 TH N 48*55'45"E, 

81.39 FT TH S. 50*48° 39"W 88.10 FT. TH N 36*55'W 78.50 FT. ALONG NELY LINE OF EUCLID ST. TO P.O.B. 

Homeowner Association Information 

Assoc Fee Amt: 

Working Capital: 

Association Contact\Website: 

Fee Frequency: 

Association Phone\Email: 

Fee Indudes: 

Agent/ Office Information 

List Office: 

KW Platinum 

List Office Ph: (586) 949-0200 

List Agent: 

BECKY POST [ig 

List Agent Ph:(586) 630-6189 

Remarks 

Public 

‘Great opportunity and a chance to own one home on a double lot! This is a great opportunity to become a homeowner while building a 

Remarks: 

strong 

tion for the 

Ch 

3 bed, 2 bath on a Mi 

with a huge 

and 

lot. Short 

term land 

‘contract options available with a balloon payment due at the end of the term. 

REALTOR® 

Please send all offers to team@g 

com. Offers 

r 

after 5 pm will not be 

r 

until the 

day and 

Remarks: 

offers 

over the 

will not be 

r 

until 

BATVAIL 

Agent must be 

cally 

for all shy 

Please book all showings through ONLINE SHOWINGTIME. By setting a showing on this property you agree that all persons entering the

Page 17

291 N

Page 18

184

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Lianna

M.I.

Last Name

Sam

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

25975 Clinton Shore Drive

City or Town

Harrison Twp

State

 Michigan

ZIP Code

48045

Telephone Number

9546471046

E-mail Address

homesbyli@gmail.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)

5 Second St

City or Town

Mount Clemens

County

Macomb

State

Michigan

ZIP Code

48043

Taxing Authority (City or Township)

City Of Mt Clemens (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 3

The assessed value of the subject property is not consistent with the assessment levels of similar properties in the immediate area.

The subject is inferior in key respects, including the absence of a garage, a shared and deteriorated driveway, a partial unfinished basement, and a dated interior. 

It is also impacted by external obsolescence due to its location directly behind a bar and adjacent to commercial uses.

Comparable properties demonstrate that homes with similar or superior characteristics are assessed at lower State Equalized Values. The property at 190 Euclid 

Avenue is similar in size but superior in condition, driveway utility, and location, yet is assessed at approximately $58,300. The property at 291 North Rose Street is 

larger and has superior functionality, yet carries a lower SEV of approximately $51,600. Additionally, 184 Euclid Street is clearly superior in condition and 

amenities, yet is assessed at a level comparable to the subject.

These comparisons indicate that the subject is currently assessed above where it should be positioned relative to similar properties.

A State Equalized Value of approximately $52,000 more accurately reflects the subject’s inferior condition, location, and overall market position.

The petitioner respectfully requests a reduction in both the True Cash Value and corresponding Taxable Value to reflect a SEV of $52,000.

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:

051114279004

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

70200

Current Taxable Value as established by the Board of Review:

65859

What do you believe is the fair market value?

104000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

52000

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

 

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

Petitioner’s Signature: 

/s/ Lianna Sam

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?

No

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

Lianna Sam,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002781

City Of Mt Clemens,

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 6, 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

Lianna Sam,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002781

City Of Mt Clemens,

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 6, 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

Subject Property Summary 

5 Second Street, Mt Clemens, MI 

+ 

Year Built: 1963 

+ 

Square Footage: 1,252 

+ 

Bedrooms /Bathrooms:4/2 

+ 

LotSize: 0.15 acres 

« 

Basement: Partial (~700 sq ft), unfinished with active water intrusion (existing as of 

the assessment date) 

« 

Garage: None 

« 

Driveway: Shared easement; paved surface in worn condition with visible 

deterioration 

« 

Kitchen: Original; no updates as of assessment date 

« 

Interior Condition: Dated throughout 

+ 

Yard: No fencing 

« 

Fireplace: None (public record incorrectly reflects a fireplace) 

Additional Notes: 

The subject property lacks a private driveway, garage, full basement, updated interior 

finishes, and has a partially unfinished basement with active water intrusion. 

The property is located directly behind a bar and adjacent to commercial uses, resulting in 

external obsolescence that negatively impacts residential desirability. None of the 

comparable properties are similarly impacted.

Page 2

Comparable Sales Analysis — 5 2nd St 

Feature 

190 Euclid St 

291 N Rose St 

184 Euclid St 

Distance (mi) 

1.1 

2.3 

1.3 

Lot Size (acres) 

0.16 

0.15 

0.33 

Square Footage 

1,122 

1,589 

1,247 

Beds / Baths 

3/2 

4/15 

4/25 

Garage 

None 

None 

2-car 

Basement 

Partial, unfinished 

Partial, unfinished 

Full, unfinished 

Driveway 

Private paved 

Double-wide, private 

= Double-wide, private paved 

paved 

Condition / 

Updated kitchen & baths; 

Newer kitchen 

Remodeled; new kitchen & 

Updates 

deck & porch 

half bath 

Sale Date 

1/14/2026 

1/13/2026 

3/26/2025 

Sale Price 

$169,999 

$177,500 

$157,000 

Concessions 

$0 

$6,500 

$9,420 

Net Sale Price 

$169,999 

$171,000 

$147,580 

2025 SEV 

$58,300 

$51,600 

$69,400 

Note: Seller concession amount for 291 N Rose Street verified directly with the listing agent. 

The subject property is inferior in several key respects, including the absence of a garage, a shared and 

deteriorated driveway, a partial basement that is unfinished with active water intrusion, and a largely 

original and dated interior. In addition, the property is negatively impacted by external obsolescence due 

to its location adjacent to commercial uses, including a live music bar, which reduces residential 

desirability. 

Each comparable property is objectively superior to the subject in condition, utility, and/or amenities. The 

subject property should not be assessed at a value equal to or greater than these superior properties and 

should instead be positioned below them in the assessment range

Page 3

JS ae 

ae 

—— — 

5 Second 

St 

ee 

Siu kitchen

Page 4

5 Second St 

Partial unfinished basment

Page 5

5 Second St 

Active Water Intrusion 

(Existing as of the Assessment Date)

Page 6

Driveway: 

Worn condition 

shared access 

Commercial adjacency

Page 7

Tail 

190 Euclid St 

/ 

Private paved driveway 

@ 

!

Page 8

190 Euclid St 

New Kitchen

Page 9

190 Euclid St 

Unfinished basement

Page 10

291 N Rose St 

i 

f 

| Double wide paved, private driveway

Page 11

291 N Rose St 

EN 

Newer Kitchen

Page 12

% 

L 

Ld 

=

Page 13

HN 184 Euclid St ua 

Double wide paved, Lies driveway § 

2 car garage 

184 Euclid St 

4 

Mt Clemens, Michigan 

'2 ~~

Page 14

184 Euclid St 

| 

New Kitchen

Page 15

184 Euclid St 

Unfinished basement

Page 16

190 Euclid Avenue, Mt. Clemens 48043 

MLS#: 

58050191174 

Area: 

03191 - Mount Clemens. 

Short Sale: 

Ne 

: 

$169,999 

DOM: 

N/90/90 

Trans Type: 

Sale 

OLP: 

$175,000 

ERTS/FS 

SP: 

$169,999 

Location Information 

Garage: 

No 

County: 

Macomb 

Tot Grg Sp: 0.0 

City: 

Mt. Clemens 

Grg Sz: 

Lot Dim: 

78x88 

Mailing City: 

~~ Mt. Clemens 

Grg Dim: 

Rd Front Ft: 78 

Side of Str: 

Grg Feat: 

School Dist: 

~~ Mount Clemens 

Location: 

[East of Gratiot / So uth of Henry B Joy B 

Directions: 

Square Footage 

Sqft Source: 

Public Records 

Beds 

Est Fin Abv Gr: 1,122 

Est Fin Lower: 

Est Tot Lower: 748 

EstTot Fin: 

1,122 

Price/Sqft: 

$151.51 

Waterfront Information 

General Information 

Year Built: 

1924 

Year Remod: 

Listing Information 

Listing Date: 

10/10/2025 

List Type/Level Of Service:Exclusive Right to Sell/Full Service 

Activation Date: 

Srves Offered: 

Unknown 

Pending Date: 

01/08/2026 

BMK Date: 

Contingency Date: 

Land DWP: 

$25,000 

Land Payment: $1,000 

Land Cntrt Term: ~~ 24. 

: 

Exclusions: 

Possession: 

At Close 

Cash, Contract, Conventional, FHA, VA 

MLS Source: 

~~ MiRealSource 

Originating MLS# 

~~ 50191174 

Features 

Michigan B: 

Fndtn Material: 

d 

Aluminum, Brick 

Cnstrct Feat: 

Porch 

Range/Stove, 

Natural Gas, Forced Air 

Cooling: 

Public (Municipal) 

Sewer: 

Room Information 

Level 

Di 

Flooring 

Flooring 

Upper 

Upper 

14x6 

First/Entry 

10 x 10 

Legal/Tax/Financial 

Property ID: 

051112302015 

Subdivision: 

A/P #07 of Mt. Clemens 

Ownership: 

Standard (Private) 

Occupant: 

Tax Summer: 

$3,464 

Tax Winter: 

Homestead: 

No 

Oth/Sp Asmnt: 

SEV: 

Taxable Value: 

Existing Lease: 

Home Warranty: 

Legal Desc: 

50-11-12-302-001 MCS 1. 

88.10 FT.; TH S 37*01'51"E, 

AND CONT. 0.161 ACRES 

PLAT NO. 7 PART 

OF LOT 14. COMM AT NWLY CORNER OF LOT 14 TH N 48*55'45"E, 

81.39 FT TH S. 50*48° 39"W 88.10 FT. TH N 36*55'W 78.50 FT. ALONG NELY LINE OF EUCLID ST. TO P.O.B. 

Homeowner Association Information 

Assoc Fee Amt: 

Working Capital: 

Association Contact\Website: 

Fee Frequency: 

Association Phone\Email: 

Fee Indudes: 

Agent/ Office Information 

List Office: 

KW Platinum 

List Office Ph: (586) 949-0200 

List Agent: 

BECKY POST [ig 

List Agent Ph:(586) 630-6189 

Remarks 

Public 

‘Great opportunity and a chance to own one home on a double lot! This is a great opportunity to become a homeowner while building a 

Remarks: 

strong 

tion for the 

Ch 

3 bed, 2 bath on a Mi 

with a huge 

and 

lot. Short 

term land 

‘contract options available with a balloon payment due at the end of the term. 

REALTOR® 

Please send all offers to team@g 

com. Offers 

r 

after 5 pm will not be 

r 

until the 

day and 

Remarks: 

offers 

over the 

will not be 

r 

until 

BATVAIL 

Agent must be 

cally 

for all shy 

Please book all showings through ONLINE SHOWINGTIME. By setting a showing on this property you agree that all persons entering the

Page 17

291 N

Page 18

184

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 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Lianna

M.I.

Last Name

Sam

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

25975 Clinton Shore Drive

City or Town

Harrison Twp

State

 Michigan

ZIP Code

48045

Telephone Number

9546471046

E-mail Address

homesbyli@gmail.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)

5 Second St

City or Town

Mount Clemens

County

Macomb

State

Michigan

ZIP Code

48043

Taxing Authority (City or Township)

City Of Mt Clemens (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 3

The assessed value of the subject property is not consistent with the assessment levels of similar properties in the immediate area.

The subject is inferior in key respects, including the absence of a garage, a shared and deteriorated driveway, a partial unfinished basement, and a dated interior. 

It is also impacted by external obsolescence due to its location directly behind a bar and adjacent to commercial uses.

Comparable properties demonstrate that homes with similar or superior characteristics are assessed at lower State Equalized Values. The property at 190 Euclid 

Avenue is similar in size but superior in condition, driveway utility, and location, yet is assessed at approximately $58,300. The property at 291 North Rose Street is 

larger and has superior functionality, yet carries a lower SEV of approximately $51,600. Additionally, 184 Euclid Street is clearly superior in condition and 

amenities, yet is assessed at a level comparable to the subject.

These comparisons indicate that the subject is currently assessed above where it should be positioned relative to similar properties.

A State Equalized Value of approximately $52,000 more accurately reflects the subject’s inferior condition, location, and overall market position.

The petitioner respectfully requests a reduction in both the True Cash Value and corresponding Taxable Value to reflect a SEV of $52,000.

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:

051114279004

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

70200

Current Taxable Value as established by the Board of Review:

65859

What do you believe is the fair market value?

104000

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

52000

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

 

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

Petitioner’s Signature: 

/s/ Lianna Sam

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?

No

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.