Record Finder / 26-002916-TT
Michigan
MaCherie Everson Petitioner V City Of Southfield Respondent
- Petitioner
- MaCherie Everson
- Respondent
- City Of Southfield
Case overview
- Docket number
- 26-002916-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Response to Order | PET | Not recorded | 10/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 10/13/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/13/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/30/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Petitioner's Response to Order Holding Petitioner in Default and Submission of Notice Giving Rise to Appeal.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Macherie Reese Everson, Docket No: 26-002916 Petitioner Parcel No: 76-24-20-326-070 Property Address: 24910 Glenbrooke Drive, CITY OF SOUTHFIELD, Southfield, MI 48033 RESPONDENT PETITIONER’S RESPONSE TO ORDER HOLDING PETITIONER IN DEFAULT AND SUBMISSION OF NOTICE GIVING RISE TO APPEAL Petitioner, MaCherie Reese Everson, submits this filing in response to the Tribunal’s Order Holding Petitioner in Default entered on October 13, 2026. The Order directs Petitioner to submit, within fourteen (14) days, a copy of the notice giving rise to this appeal as required by TTR 279. In compliance with the Order, Petitioner hereby submits the attached 2026 Board of Review Notice of Decision/Action concerning the subject property, which is the notice giving rise to Petitioner’s 2026 assessment appeal. Petitioner also attaches the 2026 Assessment Change Notice relating to issues raised in the petition. Petitioner respectfully submits that the deficiency identified in the Tribunal’s Order has been cured and requests that the matter proceed in the ordinary course. Respectfully, MaCherie Reese Everson Petitioner 24910 Glenbrooke Drive Southfield, MI 48033 248-388-0413 M.ReeseEverson@gmail.com Date: Oct 16, 2026
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Macherie Reese Everson, Docket No: 26-002916 Petitioner Parcel No: 76-24-20-326-070 Property Address: 24910 Glenbrooke Drive, CITY OF SOUTHFIELD, Southfield, MI 48033 RESPONDENT PROOF OF SERVICE I certify that on October 16, 2026, I served a copy of this PETITIONER’S RESPONSE TO ORDER HOLDING PETITIONER IN DEFAULT AND SUBMISSION OF NOTICE GIVING RISE TO APPEAL to the Michigan Tax Tribunal. Service was made upon counsel/representative for the City of Southfield by: [ ] First-Class Mail x[ ] Email, by agreement of the parties [ ] Electronic filing/service through the Michigan Tax Tribunal e-filing system Served upon: City of Southfield Attn: Johhnie Lindsey jlindsey@cityofsouthfield.com Documents served: PETITIONER’S RESPONSE TO ORDER HOLDING PETITIONER IN DEFAULT AND SUBMISSION OF NOTICE GIVING RISE TO APPEAL I declare that the statements above are true to the best of my knowledge, information, and belief. MaCherie Reese Everson Petitioner Date: Oct 16, 2026
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Exhibit A
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2026 BOARD OF REVIEW DECISION 04/02/2026 11:54 AM From PROPERTY IDENTIFICATION CITY OF SOUTHFIELD 26000 EVERGREEN RD 79-24-20-326-070 SOUTHFIELD, MI 48076 24910 GLENBROOKE NAME AND ADDRESS OF OWNER DR PERSON NAMEDON ASSESSMENT ROLL: TAN.R10E, 202-0F4 SECTION 20 GREENBROOKE PARKHOMES INC O.C. CONDO PLAN 58 BLDG 7 - APT 44 EVERSON, MACHERIE REESE 24910 GLENBROOKE DR SOUTHFIELD MI 48033-2515 THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIU Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each person who appealed the valueon their propertytax assessment in March, or were authorized by the ownerto make such an appeal in March. Such notification shall be mailed by the first Monday in June. The City of Southfield Board of Review has completed their review of your appeal regarding the 2026 assessedand/or taxable value, and has made the following decision(s): Board of Review Comments: COMPARABLES SUPPORT REDUCTION [ 2026 ORIGINAL ASSESSED VALUE 82,560 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 70,000 (If the above amounts are the same, no revisions have oc 2026 ORIGINAL TAXABLE VALUE 82,560 2026 "BOARD OF REVIEW" TAXABLE VALUE 70,000 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 Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.735a, it may be further appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib (click Small Claims Tab). A copy of this letter and a completed petition should be mailed to Michigan Tax Tribunal, P.O. Box 30232, Lansing, Michigan 48900. The deadline for filing an appeal is as follows: Residential and Small Claims July 31, 2026 Commercial and Industrial Real May 31, 2026 Personal Property* May 31, 2026 “you must provide a copy of the Personal Property Statement you timely fled Classification Appeals: (to or from residential, commercial or industrial) should be directed to the State Tax Commission, P.O Box 30471 Lansing, MI 48909 not later than June 30, 2026
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Exhibit B
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tm os THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification Thos Sorm 15 issued unsdir Be ithonty of Public Act 206 of 1800, Sec. 211 24 and Sec 211 Me. ws amended. The 5 2 model ausescument notice 1 be used by Th local insesscr CITY OF SOUTHFIELD PARCEL IDENTIFICATION 26000 EVERGREEN RD PARCEL NUMBER: 76-24-20-326-070 SOUTHFIELD, MI 48076 PROPERTY ADDRESS 24910 GLENBROOKE DR SOUTHFIELD, MI 48033 SCHOOL DISTRICT CODE: 63060 OMNER'S NAME & ADDRESSPERSONNAMED ON ASSESSMENT ROLL fe EXEMPTIONS sesesestenTIOSS DIGIT 48034 TI PL WAS % Exampt As “Homeowners Principal Residence”. 100.00% EVERSON, MACHERIE RERSE % Exempe As "Qualified Agricultural Property” 00% 24910 GLENBROOKE DR SOUTHFIRLD, MI 48033.2615§ % Exampt Az "MET Industrial Parsonal™; 00% RL TERT UE UT TT BR TRAIT % Exempt As "MBT Commercial Personal” 00% omyExempt As “Disabled Veteran or Surviving [ves [X] ’ No Exempt As "Qualified Forest Property”: [Yes [X] No Exempt As “Development Property™ [ves [X] No LEGAL DESCRIPTION: TIN.R10E, 202-0E4 SECTION 20 GREENBROOKE PARKHOMES INC O.C. CONDO PLAN 58 BLDG 7 - APT 44 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 407 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 407 Residential PRIOR YEAR TO CURRENT YEAR 1. TAXABLE VALUE: i ; 21,516 2. ASSESSED VALUE: 69,590 82.560 12.971 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV):
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Ex
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Docket Number: 26-002916 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Response to Order Attachment File Name: Petitioner's Response to Order Holding Petitioner in Default and Submission of Notice Giving Rise to Appeal Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00 MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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SC_Order_of_Default_of_Petition.2026-10-13_09-50-41.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MaCherie Everson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002916 City Of Southfield, 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 13, 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). MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 26-002916 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MaCherie Everson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002916 City Of Southfield, 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 13, 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). MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 26-002916 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
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scpetition_valuation.pdfRead complete document text →
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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 MaCherie Everson Mailing Address (No., Street, P.O. Box or Rural Route) 24910 Glenbrooke Dr City or Town State ZIP Code Southfield Michigan 48033 Telephone Number 2483880413 E-mail Address M.ReeseEverson@gmail.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) 24910 GLENBROOKE DRIVE City or Town County State ZIP Code SOUTHFIELD Oakland Michigan 48033 Taxing Authority (City or Township) City Of Southfield (OAKLAND) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR The Board of Review established 2026 assessed/state equalized value at $70,000, implying true cash value of $140,000. Petitioner purchased the property on March 7, 2025 for $130,000, approximately nine months before tax day. No substantial improvements before tax day support an increase to $140,000, and documented condition and deferred-maintenance issues affect market value. Petitioner requests true cash value of $130,000 and assessed/state equalized and taxable values of $65,000, subject to verification against the Board of Review notice. 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: 76-24-20-326-070 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 70000 Current Taxable Value as established by the Board of Review: 70000 What do you believe is the fair market value? 125000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 62500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 62500 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Macherie Reese Everson 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
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Southfield_2026_MTT_Valuation_Appeal_Filing_Packet_DRAFT.pdfRead complete document text →
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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 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or NonProperty 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 M.I. Last Name/Company Name MaCherie R. Everson Mailing Address (No., Street, P.O. Box or Rural Route) 24910 Glenbrooke Drive City or Town State ZIP Code Southfield MI 48033 Telephone Number 248-388-0413 Email Address (do not enter unless you want MTT to send all correspondence via email) m.reeseeverson@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 parcel 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** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 24910 Glenbrooke Drive City or Town County State ZIP Code Oakland Southfield MI 48033 Taxing Authority (City or Township) City of Southfield
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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 all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend 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 Other If you checked “other” above, explain: Year(s) under appeal: 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: 76-24-20-326-070 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential TimberCutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review: by the Board of Review: $70,000 $70,000 What do you believe is the fair market value (also known as true cash value)? $130,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $65,000 assessed value) $65,000 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 tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the 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 parcel 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 parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If 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. If the property is NOT residential property and the State Equalized Value or Taxable Value 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 Petitioner or Attorney/Authorized Representative’s Signature: /s/
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MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION MaCherie Reese Everson, Docket No. ____________ Petitioner, Tax Year: 2026 v. Parcel No. City of Southfield, 76-24-20-326-070 Respondent. ATTACHMENT A TO SECTION 5 STATEMENT OF REASONS FOR APPEAL AND RELIEF REQUESTED 1. Petitioner appeals the 2026 true cash value, assessed/state equalized value, and taxable value of the residential property located at 24910 Glenbrooke Drive, Southfield, Michigan 48033 (the “Property”). 2. The March 2026 Board of Review established an assessed/state equalized value of $70,000 and a taxable value presently understood to be $70,000. An assessed value of $70,000 corresponds to an asserted true cash value of $140,000. 3. Petitioner purchased the Property on March 7, 2025 for $130,000, approximately nine months before the December 31, 2025 tax day for the 2026 assessment.
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SC_Notice_of_Docket_Number.2026-10-13_09-46-29.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MaCherie Everson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002916 City Of Southfield, 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 13, 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MaCherie Everson, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002916 City Of Southfield, 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 13, 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
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scpetition_valuation.pdfRead complete document text →
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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 MaCherie Everson Mailing Address (No., Street, P.O. Box or Rural Route) 24910 Glenbrooke Dr City or Town State ZIP Code Southfield Michigan 48033 Telephone Number 2483880413 E-mail Address M.ReeseEverson@gmail.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) 24910 GLENBROOKE DRIVE City or Town County State ZIP Code SOUTHFIELD Oakland Michigan 48033 Taxing Authority (City or Township) City Of Southfield (OAKLAND) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR The Board of Review established 2026 assessed/state equalized value at $70,000, implying true cash value of $140,000. Petitioner purchased the property on March 7, 2025 for $130,000, approximately nine months before tax day. No substantial improvements before tax day support an increase to $140,000, and documented condition and deferred-maintenance issues affect market value. Petitioner requests true cash value of $130,000 and assessed/state equalized and taxable values of $65,000, subject to verification against the Board of Review notice. 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: 76-24-20-326-070 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 70000 Current Taxable Value as established by the Board of Review: 70000 What do you believe is the fair market value? 125000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 62500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 62500 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Macherie Reese Everson 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
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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 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or NonProperty 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 M.I. Last Name/Company Name MaCherie R. Everson Mailing Address (No., Street, P.O. Box or Rural Route) 24910 Glenbrooke Drive City or Town State ZIP Code Southfield MI 48033 Telephone Number 248-388-0413 Email Address (do not enter unless you want MTT to send all correspondence via email) m.reeseeverson@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 parcel 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** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 24910 Glenbrooke Drive City or Town County State ZIP Code Oakland Southfield MI 48033 Taxing Authority (City or Township) City of Southfield
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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 all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend 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 Other If you checked “other” above, explain: Year(s) under appeal: 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: 76-24-20-326-070 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential TimberCutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review: by the Board of Review: $70,000 $70,000 What do you believe is the fair market value (also known as true cash value)? $130,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $65,000 assessed value) $65,000 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 tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the 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 parcel 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 parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If 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. If the property is NOT residential property and the State Equalized Value or Taxable Value 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 Petitioner or Attorney/Authorized Representative’s Signature: /s/
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MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION MaCherie Reese Everson, Docket No. ____________ Petitioner, Tax Year: 2026 v. Parcel No. City of Southfield, 76-24-20-326-070 Respondent. ATTACHMENT A TO SECTION 5 STATEMENT OF REASONS FOR APPEAL AND RELIEF REQUESTED 1. Petitioner appeals the 2026 true cash value, assessed/state equalized value, and taxable value of the residential property located at 24910 Glenbrooke Drive, Southfield, Michigan 48033 (the “Property”). 2. The March 2026 Board of Review established an assessed/state equalized value of $70,000 and a taxable value presently understood to be $70,000. An assessed value of $70,000 corresponds to an asserted true cash value of $140,000. 3. Petitioner purchased the Property on March 7, 2025 for $130,000, approximately nine months before the December 31, 2025 tax day for the 2026 assessment.
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