Logan S Collier Petitioner V City Of Garden City Respondent

Page 1

GRETCHEN WHITMER 

GOVERNOR 

Logan Collier 

Re 

p= 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

LANSING 

\ 

Petitioner(s) 

City of garden City 

Respondent(s) 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.26-000870 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Wayne 

(VALUATION) 

County. 

2. 

Parcel Number: 

_35-020-01-0900-001 

} 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

$147,500 

$147,500 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

$237,000 

$118,500 

$118,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

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

MTT Docket No. 26-000870 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Log Clin 

Logan Collier 

Printed Name: 

Date: 

10/23/2026 

Signature of Respondent's authorized representative: 

: 

i 

T 

Printed 

Name: Haley Hinkle 

Date: 10/22/2026 

Logan Collier

10/23/2026

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000870

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

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stip Draft (1)

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

Logan S Collier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000870

City of Garden City,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000870

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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

Logan S Collier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000870

City of Garden City,

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

Page 4

MTT

Page 5

STA

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

RECEIVED 

MAY 1g 2026 

MICHIG, 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000870 

Section 1: Respondent’s Contact Information 

Unit of Government 

Garden City 

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

6000 Middlebelt 

City or Town: 

State: 

ZIP Code: 

Garden City 

MI 

148135 

Tee Nery 3 4 

793-1 61 4 

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

hhinkle@wcaassessing.com 

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

1 

First Name: 

Mi: 

Last Name: 

Haley 

Hinkle 

Firm Name (if any): 

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

6000 Middlebelt Rd 

City or Town: 

State: 

ZIP Code: 

Garden City 

MI 

[48135 

Telephone “er 34-793-1 6 1 4 

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

hhinkle@wcaassessing.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[ves 

[No 

¥] Notapplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Yes 

[1 No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Sales support an accurate assessment of 50% fair market value. 

Section 5: Jurisdictional Issues 

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

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

Yes 

[] No 

If yes, check which BOR Petitioner attended: [4 March 

[| July 

[] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes 

O No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result 

of a clerical error or mutual mistake of fact? O Yes 

[] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel umber 35.020-01-0900-001 

Classification of Property: 

~~ Real 

Personal [1 (check one) 

Agricultural [J 

Commercial [] 

Industrial (J 

Residential 

Timber-Cutover [1 

~~ Developmental [J 

Utility [J (check one)

Page 3

05/14/2026 

12:29 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSORS OFFICE 

CITY OF GARDEN CITY 

6000 N MIDDLEBELT RD 

GARDEN CITY, M1 48135 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

823502001 0900 001 

31436 BROWN 

COLLIER, LOGAN/REDING, HANNA 

31436 BROWN 

GARDEN CITY MI 48135 

1SA900A E 72.67 FT OF LOT 900 FOLKERS GARDEN CITY 

ACRES SUB NO. 5 T28 R9E L50 P24 WCR 

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 

82 35 020 01 0900 001 

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

Board of Review Cominents 

MARKET BASED ADJUSTMENT 

[2026 ORIGINAL ASSESSED VALUE 

152,800 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

147,500 

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

2026 

ORIGINAL TAXABLE VALUE 

152,800 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

147,500 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

Page 4

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal fo the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the properly is classified as commercial real, industrial real, or developmental real. You may not appeal properly classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

Logan Collier Hannah Reding 

Township or City 

County 

Year of Appeal 

Garden City 

Wayne 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Properly Identified {Parcel code required. Property address and legal description optional.) 

82 35 020 01 0900 001 

31236 Brown Street 

Garden City, MI 48135 

Protested Item: 

Assessed Value 

1 Tentative 

Taxable Status 

Classification 

0 Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

4; PROTEST 

OF ASSESSMENT: 

: 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of Trup 

Cash Value (Market Val 

$152,500 

$11.800 

i 

2: PROTEST 

OF TAXABLE

Page 5

618,

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Page 1

RECEIVED 

APR 0 1 2976 

MI 

SAN 

TAY 

- 

STATE OF MICHIGAN 

CHIGAN TAX 

T, RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Logan Collier 

S 

Collier 

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

31436 Brown Street 

City or Town 

State 

ZIP Code 

Garden City 

MI 

48135 

Telephone Number (248) 024-6629 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Icollierhc@gmail.com 

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

{} 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information +use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

If 

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

appealing? 

Yes* 

No** 

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

Property Address (No., Street) 

31436 Brown Street 

City or Town 

County 

State 

ZIP Code 

Garden City 

Wayne 

Mi 

48135

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing check 

ali that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[m] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The subject property was listed for sale at $250,000 and remained on the market for 

approximately 35 days, ultimately selling for $210,000 in an arm's-length transaction with 

no competing offers. This demonstrates the market rejected higher price points. A prior 

appraisal estimated the value at $226,000; however, the actual transaction provides the 

most reliable indicator of true cash value. The Board of Review's determination reflects a 

market value of approximately $295,000, which is not supported by the purchase price, 

appraisal, or comparable market activity. 

Section 6: Jurisdictional Issues 

Did you protest 

the assessment at 

a Board of Review (BOR)? I] Yes 

[| No 

If Yes, check which BOR you attended: [M March 

[J July 

[] December 

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

O Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

0 other 

If you checked “other” above, explain:

Page 3

pon, a 

Sent 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricuitural 1 

Commercial] 

Industrial [J 

Residential] 

 Timber-Cutover 

{1 

Developmental 

[1 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)? 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all {ax years at 

issue? 

[J ves 

[no 

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

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

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

If you are appealing more than one 

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

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

If your property is residential property (see MCL 206.762) 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 

H the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

tf the property is 

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

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

Signature +required 

Petition: 

r Attorngy/Authorized Representative’s Signature: 

1st J Co Clio 

[Za

Page 4

03/13/2026 

02:56 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSORS OFFICE 

CITY OF GARDEN CITY 

6000 N MIDDLEBELT RD 

GARDEN CITY, MI 48135 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and

Page 5

.

Page 6

St

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

Logan S Collier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000870

City of Garden City,

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 12, 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

Logan S Collier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000870

City of Garden City,

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 12, 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

Logan S Collier,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000870

City of Garden City,

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 12, 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

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Page 1

RECEIVED 

APR 0 1 2976 

MI 

SAN 

TAY 

- 

STATE OF MICHIGAN 

CHIGAN TAX 

T, RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

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

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

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Logan Collier 

S 

Collier 

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

31436 Brown Street 

City or Town 

State 

ZIP Code 

Garden City 

MI 

48135 

Telephone Number (248) 024-6629 

Emall Address (do not enter unless you want MTT to send all correspondence via emall) 

Icollierhc@gmail.com 

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

{} 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information +use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

If 

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

appealing? 

Yes* 

No** 

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

Property Address (No., Street) 

31436 Brown Street 

City or Town 

County 

State 

ZIP Code 

Garden City 

Wayne 

Mi 

48135

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing check 

ali that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

[m] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The subject property was listed for sale at $250,000 and remained on the market for 

approximately 35 days, ultimately selling for $210,000 in an arm's-length transaction with 

no competing offers. This demonstrates the market rejected higher price points. A prior 

appraisal estimated the value at $226,000; however, the actual transaction provides the 

most reliable indicator of true cash value. The Board of Review's determination reflects a 

market value of approximately $295,000, which is not supported by the purchase price, 

appraisal, or comparable market activity. 

Section 6: Jurisdictional Issues 

Did you protest 

the assessment at 

a Board of Review (BOR)? I] Yes 

[| No 

If Yes, check which BOR you attended: [M March 

[J July 

[] December 

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

O Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

0 other 

If you checked “other” above, explain:

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pon, a 

Sent 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricuitural 1 

Commercial] 

Industrial [J 

Residential] 

 Timber-Cutover 

{1 

Developmental 

[1 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)? 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all {ax years at 

issue? 

[J ves 

[no 

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

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

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

If you are appealing more than one 

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

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

If your property is residential property (see MCL 206.762) 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 

H the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

tf the property is 

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

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

Signature +required 

Petition: 

r Attorngy/Authorized Representative’s Signature: 

1st J Co Clio 

[Za

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03/13/2026 

02:56 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSORS OFFICE 

CITY OF GARDEN CITY 

6000 N MIDDLEBELT RD 

GARDEN CITY, MI 48135 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and

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.

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St

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.