Marcell Orow, Petitioner V Township Of West Bloomfield, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Marcell Orow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000374

Township Of West Bloomfield,

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Order will not be published.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. 26-000374

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

Marcell Orow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000374

Township Of West Bloomfield,

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

Page 4

M

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

Michigan Department of Treasury, 

STC 1019 (Rev, 10-17) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

L-4400 

FROM 

PARCEL IDENTIFICATION 

X -18-18-484-028 

CHARTER TWP OF WEST BLOOMFIELD 

ROBERT SCRIPTURE, ASSESSOR 

4550 WALNUT LAKE ROAD 

WEST BLOOMFIELD, MI 48323 

PARCEL CODE NUMBER: 

PROPERTY ADDRESS: 

4475 CEDAR 

WEST BLOOMFIELD, MI 48323 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence”: 

 100.00% 

OROW, MARCELL 

% Exempt As "Qualified Agricultural Property": 

.00% 

4475 CEDAR 

o 

. 

" 

o 

WEST BLOOMFIELD MI 48323 

% Exempt 

As "MBT Industrial Personal... 

.00% 

% Exempt As "MBT Commercial Personal". 

.00% 

Exempt As "Qualified Forest Property": 

[1 Yes 

No 

_| THIS PROPERTY IS CLASSIFIED AS:401 

(RESIDENTIAL-IMPROVED) 

SCHOOL DISTRICT: WALLED LAKE CONS SCH DIST 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

(RESIDENTIAL-IMPROVED) 

Your assessment was based on market adjustment. 

The change in Taxable Value will mcrease/decroase your 2026 tax 

PRIOR og 

NT 

& RR 

se 

NT 

CHANGE 

bill by approximately: 

232.65 

based on the 2025 tax rates. 

1. TAXABLE VALUE (Current amount is tentative): 

256,911 

263,847 

6,936 

2. ASSESSED VALUE: 

305,540 

318,240 

12,700 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (Current amount is tentative): 

305,540 

318,240 

12,700 

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

WAS NOT 

6. ASSESSOR CHANGE REASON: Market Adjustment 

The 2026 Inflation Rate Multiplier is: 1.027. 

Property taxes are calculated on the Taxable Value (see line 

1 above). The Taxable Value number entered in the "Change from Prior 

Year to Current Year" column, does not indicate a change in your taxes. This number indicates the change in the Taxable Value. 

State Equalized Value (SEV) is the Assessed Value (see line 2 above) multiplied by the Equalization Factor, if any (see line 3 above). 

State Equalized Value must approximate 50% of market value (see line 4 above). 

IF THERE WAS A TRANSFER OF OWNERSHIP (see line 5 above) on your property in 2025, your 2026 Taxable Value will be the same 

as your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP 

on your property in 2025, your 2026 Taxable Value is calculated by multiplying 

your 2025 Taxable Value (see line 

1 above) by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your property 

may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. 

March Board of Review Appeal Information: 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be 

appealed by filing a protest with the local Board of Review. 

Protests are made to the Board of Review by completing a Board of Review 

Petition Form. 

A Petition Form may be obtained directly from the local unit or from the State Tax Commission at www.michigan.gov/taxes. 

Click on Forms (at top of page) then click on Property Tax, then click on Board of Review to obtain Form 618 (L-4035). 

To schedule an appointment for an appeal in person please call: 248-451-4850 by March 6, 2026. 

Any questions regarding your assessment, please call 248-451-4850 or by email at AskAssessing@wbtownship.org. For additional 

information, please visit our website at www.wbtownship.org. Appointments are available in date order. 

The Board of Review meeting schedule is: 

March 

3, 2026-9:00 AM to 11:00 AM-Organizational Meeting (No Public Hearings) 

March 

4,2026 

9:00 AMto 

1:00 PM 

3:00 PM to 9:00 PM 

March 

5,2026 

9:00 AM to 11:00 AM 

1:00 PM to 4:00 PM 

March 

6, 2026 

9:00 AM to 11:00 AM 

1:00 PM to 4:00 PM 

West Bloomfield Township Assessing Department 

March 

9,2026 

9:00 AMto 

1:00 PM 

3:00 PM to 9:00 PM 

March 

10,2026 

9:00 AM to 11:00 AM 

1:00 PM to 3:00 PM 

Not 

less than 14 days before the meeting of the Board of Review, the assessment notice shall be mailed to the property owner. 

Instead of a personal appearance you may file a written appeal by March 6, 2026. 

Please submit the following information with your signed letter and/or attachments: 

1) Reason for appeal, 2) Documents supporting 

reason for appeal, 3) Copy of this notice (or reference Property Identification Number on all correspondence), 4) Full contact information 

including telephone number. Agents representing a Taxpayer must provide the Board of Review with a current letter of authorization. 

The denial of an exemption from the local school operating tax for "qualified agricultural properties" may be appealed to the local Board of 

Review. The denial of an exemption from the local school operating tax for a "homeowner's principal residence" may be appealed to the 

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a Michigan Tax Tribunal 

form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

Filing a protest with the Board of Review is necessary for property classified Residential to protect your right to further appeal valuation 

and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified 

Commercial Real, Industrial Real, Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed at the 

regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31, if a personal property statement was

Page 2

West

Page 3

CO

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 26-000374

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of West Bloomfield (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Robert

M.I.

Last Name

Scripture

Firm Name (if any)

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

4550 Walnut Lake Rd

City or Town

West Bloomfield

State

Michigan

ZIP Code

48323

Telephone Number

248-451-4850

Fax Number

E-mail Address

taxtribunal@wbtownship.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The respondent will prepare a Valuation Disclosure and may conduct a site inspection prior to hearing.

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

N/a

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

18-18-484-028

Classification of Property:

Real 

Residential

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

318,240

Current Taxable Value as established by the BOR:

263,847

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

636,480

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

318,240

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Robert Scripture

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Marcell

M.I.

Last Name/Company Name

Orow

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

4475 Cedar

City or Town

West Bloomfield

State

Michigan

ZIP Code

48323

Telephone Number

2482921359

Fax Number

E-mail Address

Joe@realtorjoesamona.com

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

First Name

Joseph

M.I.

Peter

Last Name

Samona

Firm Name (if any)

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

41542 Burroughs Avenue

City or Town

Novi

State

Michigan

ZIP Code

48377

Telephone Number

248-292-1359

Fax Number

E-mail Address 

Joe@realtorjoesamona.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

4475 Cedar

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

West Bloomfield

Michigan

48323

Taxing Authority (City or Township)

Township Of West Bloomfield (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The properties current assessed value is over 50% of the market/cash value

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: X-18-18-484-028

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

318240

Current Taxable Value as established by the BOR:

263847

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

500311 

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

250150.50

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ JOSEPH PETER SAMONA

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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

Marcell Orow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000374

Township Of West Bloomfield,

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: April 22, 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

Marcell Orow,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000374

Township Of West Bloomfield,

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: April 22, 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

Ae 

x Notice of March Board of Review Decision 

3/17/2026 

(248) 451-4850 

FROM 

CHARTER TOWNSHIP OF WEST BLOOMFIELD 

BOARD OF REVIEW 

4550 WALNUT LAKE ROAD 

) 

WEST BLOOMFIELD, MI 48323 

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

PROPERTY 

IDENTIFICATION: 

X -18-18-484-028 

SCHOOL DISTRICT: 

WALLED LAKE CONS SCH DIST 

PROPERTY ADDRESS: 

4475 CEDAR 

OROW, MARCELL 

4475 CEDAR 

WEST BLOOMFIELD MI 48323 

TPRIOR YEAR'S CLASSIFICATION \F DIFFERENT: 

| vomesTERD PERCENT: 

100% 

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

PETITION NUMBER: 

39 

DATE: 

03/05/2026 

CHANGE REASON: 

Assessment Determined to be Ac 

Thom 

bi 

CHANGE 

1. ASSESSED VALUE: 

318,240 

318.240 

0 

2. CAPPED VALUE: 

263,847 

263,847 

0 

| 

[3 TAXABLE VALUE: 

263,847 

263,847 

0 

| 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

=i) 

5. STATE EQUALIZED VALUE: 

318,240 

| 

318240 

| 

ey 

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

WAS NOT 

If there was 

a transfer 

c 

T 

i 

o) 

in 

2025, 

y 

Taxable 

ahs 12 a 12ns er of ownership on your property in 

2025, your 2026 Taxable Value will be the same as your 2026 State 

If there was not a transfer of ownership on your property in 2025; the'Ca 

i 

A 

i 

0 

i 

pped Value formula is used, 

formula is the 2025 Taxable Value, minus Losses, increased by the Inflation Rate Multiplier of 1.027 Agia 

otc] 

Value is the lower of Assessed Value or Capped Value. Your taxes are levied on the Taxable Value. 

A 

Further appeal of valuation may be made to the Michigan Tax Tribunal by May 31, 2026 for commercial real, industrial real, 

developmental real, commercial personal, industrial personal, and utility personal property. The final date for further appeal to 

the Michigan Tax Tribunal of valuation for agricultural real, residential real, timber cut-over real, and agricultural personal 

property is July 31, 2026 

The petition must be a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. 

Michigan Tax Tribunal forms are available at www.michigan.gov/TaxTrib. 

Property Classification Appeals ONLY can 

be appealed to the State Tax Commission by June 30, 2026 at: State Tax Commission, Classification Appeals, PO Box 30471, 

Lansing MI 48909. 

CHARTER TOWNSHIP OF WEST BLOOMFIELD 

BOARD OF REVIEW

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Marcell

M.I.

Last Name/Company Name

Orow

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

4475 Cedar

City or Town

West Bloomfield

State

Michigan

ZIP Code

48323

Telephone Number

2482921359

Fax Number

E-mail Address

Joe@realtorjoesamona.com

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

First Name

Joseph

M.I.

Peter

Last Name

Samona

Firm Name (if any)

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

41542 Burroughs Avenue

City or Town

Novi

State

Michigan

ZIP Code

48377

Telephone Number

248-292-1359

Fax Number

E-mail Address 

Joe@realtorjoesamona.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

4475 Cedar

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

West Bloomfield

Michigan

48323

Taxing Authority (City or Township)

Township Of West Bloomfield (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The properties current assessed value is over 50% of the market/cash value

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: X-18-18-484-028

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

318240

Current Taxable Value as established by the BOR:

263847

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

500311 

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

250150.50

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ JOSEPH PETER SAMONA

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