Mario Tartaglia Petitioner V Township Of Commerce 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 

Mario Tartaglia, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002470 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On August 4, 2026, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on June 26, 2026. Petitioner also requested a withdrawal of 

their claim regarding Parcel No. E-17-10-476-001. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the file in this case and finds that Petitioner 

was held in default because they did not submit a copy of the notice giving rise to the 

appeal and failed to submit a multiple parcel petition form. Petitioner failed to respond 

and the Tribunal entered an order extending the time to cure on July 24, 2026. Having 

now filed the motion to set aside default, filing fee for the motion, the notice giving rise 

to the appeal, and an amended petition indicating only Parcel No. E-17-10-428-032 is at 

issue, Petitioner has complied with the Tribunal’s orders as required by TTR 237. As 

such, the Tribunal finds good cause to grant the motion to set aside the default, and 

dismiss Petitioner’s claim regarding Parcel No. E-17-10-476-001. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s claim regarding Parcel No. E-17-10-476-

001 is DISMISSED. This appeal shall continue for Parcel No. E-17-10-428-032 ONLY. 

 

 

Entered: September 8, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/am

Page 2

MTT Docket No. 26-002470 

Page 2 of 2 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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

Page 1

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 

Mario Tartaglia, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002470 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

On August 4, 2026, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on June 26, 2026. Petitioner also requested a withdrawal of 

their claim regarding Parcel No. E-17-10-476-001. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the file in this case and finds that Petitioner 

was held in default because they did not submit a copy of the notice giving rise to the 

appeal and failed to submit a multiple parcel petition form. Petitioner failed to respond 

and the Tribunal entered an order extending the time to cure on July 24, 2026. Having 

now filed the motion to set aside default, filing fee for the motion, the notice giving rise 

to the appeal, and an amended petition indicating only Parcel No. E-17-10-428-032 is at 

issue, Petitioner has complied with the Tribunal’s orders as required by TTR 237. As 

such, the Tribunal finds good cause to grant the motion to set aside the default, and 

dismiss Petitioner’s claim regarding Parcel No. E-17-10-476-001. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s claim regarding Parcel No. E-17-10-476-

001 is DISMISSED. This appeal shall continue for Parcel No. E-17-10-428-032 ONLY. 

 

 

Entered: September 8, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs/am

Page 2

MTT Docket No. 26-002470 

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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Page 1

RECEIVED 

: 

| 

Traninfo:4é0h 

26142 a 1 

0B/05/2% 

Chikt: 

1036 

Aut: $26.00 

ID: 

SELECT BUSINESS AGENCY LLC 

AUG 06 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

RHEROR 

LANSING 

DIRECTOR 

Mario Tartaglia 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002470 

Commerce Township 

Respondent(s) 

MOTION TO SET ASIDE: DEFAULT 

1. 

A default was entered against me on July 24th 2026 

and, if applicable, the default 

was extended on 

~~ 

_ 

2. 

Good cause exists to set aside the default because: 

The Information provided to me by the Petitioner was incorrect regarding the result of 

the Board of Review decision. This causes me to revise the Petition to request a 

reduction for only one parcel. The new Petition only includes parcel number 

E-17-10-428-032 and will no longer include Parcel E-17-10-476-001 

3. 

l ask this Tribunal to set aside the default, 

“ 

Pariy/Répresentative (sign here) 

Glenn M Eckert 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Pruar 

CYT

Page 2

State of Michigan 

Tax Tribunal 

Regarding Docket 26-002470 

Partial Withdrawal Request 

Please accept this letter as the Petitioner's request for a partial withdrawal of the original 

petition. 

The original petition requested a reduction for two parcels associated with one common 

address, however, parcel #E-17-10-476-001 received a reduction during the March Board of 

Review and no longer requires further reduction from the Tribunal. 

| have attached the Board of Review decisions for both properties. 

| respectfully request that the 

Tribunal consider the revised petition covering only parcel #17-10-428-032. 

Glenn Eckert i 

August 4" 2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 

defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

MIL 

Last Name/Company Name 

Mario 

N 

Tartaglia 

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

919 McDolalid 

Dr. 

City or Town 

State 

ZIP Code 

Northville 

MI 

48167 

Telephone Number 

Email Address {do not enter unless you want MTT to send ali correspondence via email) 

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

First Name 

ML 

Last Name 

Glenn 

M 

Eckert 

Fmiame (= Select Business Agency LLC 

Mailing Address (No., Street, P.0. Box or Rural Route) 

27241 Dowland 

City or Town 

State 

ZIP Code 

Warren 

Mi 

48092 

Telephone Number 

5 06-489-0 1 49 

Email Address (do not enter unless you want MYT to send all corraspondence via email) 

glenn.m.eckert@gmail.com 

Section 3: Subject Property Information *use the multipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

1 

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

Property Address (No., Street) 

4339 Bluebird Dr. Commerce Twp. Ml 48382 

City or Town 

County 

State 

ZIP Code 

Commerce Township 

Oakland 

Ml 

48390

Page 4

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 al that apply) 

True Cash and Taxable Value 

OO Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The true cash value is inconsistant with the State Equlized Vallue. 

Section 6: Jurisdictional Issues 

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

Yes 

[W] No 

If Yes, check which 

BOR you attended: 

March 

a July 

[Hl] December 

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

jm} Not required to attend 

0 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 

[I Appealing within 35 days of receipt of Notice of Uncapping 

[mn Other 

If you checked “other” above, explain:

Page 5

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: E-17-10-428-032 

Classification of Property: 

Real] 

Personal [1 (check one)

Page 6

20

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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 

Mario Tartaglia, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002470 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on June 26, 2026, because Petitioner failed to file a multiple 

parcel form and failed to submit copies of the notice giving rise to the appeal, i.e., March 

Board of Review (BOR) decisions.1 Petitioner was required to cure the default by 

submitting a multiple parcel form and by obtaining copies of the March BOR decisions 

from Respondent and filing copies with the Tribunal within 14 days. On July 7, 2026, 

Respondent included with the filing of their answer copies of the March BOR decisions, 

thus curing that portion of the default. However, because Petitioner has had ample time 

to comply and has failed to respond or submit the required filings, the Tribunal finds an 

extension of time to cure the default appropriate. Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a completed mutiple parcel form, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.3 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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

Page 2

MTT Docket No. 26-002470 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: July 24, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

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). 

4 See also MCL 205.732.

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

Mario Tartaglia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002470

Township Of Commerce,

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.

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.

Page 2

MTT Docket No. 26-002470

Page 2 of 2

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: July 24, 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

Mario Tartaglia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002470

Township Of Commerce,

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

Page 4

MT

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Page 1

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

07/06/2026 08:33 AM

BOARD OF REVIEW DECISION

COMMERCE TOWNSHIP MI 48390

2009 TOWNSHIP DRIVE

DAVID GRIFFIN, ASSESSOR

CHARTER TOWNSHIP OF COMMERCE

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

92,860

"BOARD OF REVIEW" TAXABLE VALUE 

92,860

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

92,860

92,860

2026 ORIGINAL ASSESSED VALUE

MBOR FEELS FAIR MARKET VALUE

Board of Review Comments:

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

E -17-10-428-032

The Board has completed their review of parcel number

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.

402 (RESIDENTIAL-VACANT)

THIS PROPERTY IS CLASSIFIED AS

NORTHVILLE MI 48167-1088

919 MCDONALD DR

TARTAGLIA, HEATHER M

TARTAGLIA, MARIO N

T2N, R8E, SEC 10 FRANK S SALTER'S MOUNT ROYAL

COUNTRY CLUB LOTS 48 & 49 BLK 11

4339 BLUEBIRD DR

E -17-10-428-032

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

Page 2

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

07/06/2026 08:33 AM

BOARD OF REVIEW DECISION

COMMERCE TOWNSHIP MI 48390

2009 TOWNSHIP DRIVE

DAVID GRIFFIN, ASSESSOR

CHARTER TOWNSHIP OF COMMERCE

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

25,000

"BOARD OF REVIEW" TAXABLE VALUE 

56,970

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

25,000

56,970

2026 ORIGINAL ASSESSED VALUE

MBOR CHANGE TO RELFECT FAIR MARKET VALUE

Board of Review Comments:

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

E -17-10-476-001

The Board has completed their review of parcel number

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.

402 (RESIDENTIAL-VACANT)

THIS PROPERTY IS CLASSIFIED AS

NORTHVILLE MI 48167-1088

919 MCDONALD DR

TARTAGLIA, HEATHER M

TARTAGLIA, MARIO N

T2N, R8E, SEC 10 LOG CABIN BEACH LOT 235

E -17-10-476-001

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002470

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Commerce (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

David

M.I. 

Last Name

Griffin

Firm Name (if any)

Assessor of Record Commerce Township

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

2009 Township Drive

City or Town

Commerce Township

State

Michigan

ZIP Code

48390

Telephone Number

2486240110

E-mail Address

mgriffin@commercetwp.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The March Board of Review has determined an assessed and taxable value of $25,000 for E-17-10-476-001 and $92,860 for E-17-10-428-032. Further 

documentation and evidence will be submitted prior to hearing.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please 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, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

E-17-10-476-001

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

25000

Current Taxable Value as established by the Board of Review:

25000

What do you believe is the fair market value?

50000

What do you believe is the taxable value?

25000

 

 

Valuation Information:

Parcel Identification Number:

E-17-10-428-032

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

92860

Current Taxable Value as established by the Board of Review:

92860

What do you believe is the fair market value?

185720

What do you believe is the taxable value?

92860

 

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

Respondent’s Signature: 

/s/ David Griffin

Attorney or Authorized Agent’s Signature:

/s/

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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

Mario Tartaglia,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002470

Township Of Commerce,

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. 

Furthermore, Petitioner failed to submit a multiple parcel petition form. As such, 

Petitioner must submit a multiple parcel petition form within 14 days of the entry of this 

order. Tribunal rules and information on Small Claims petitions can be found on our 

website at www.michigan.gov/taxtrib. 

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.i 

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:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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

MTT Docket No. 26-002470

Page 2 of 2

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 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

Mario Tartaglia,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002470

Township Of Commerce,

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. 

Furthermore, Petitioner failed to submit a multiple parcel petition form. As such, 

Petitioner must submit a multiple parcel petition form within 14 days of the entry of this 

order. Tribunal rules and information on Small Claims petitions can be found on our 

website at www.michigan.gov/taxtrib. 

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.ii 

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:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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 4

MTT Docket No. 26-002470

Page 2 of 2

ii “A submission by mail is considered

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 2 0 2026 

MIC JEAN TAX TRIBUNAL 

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 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 

M.I. 

Last Name/Company Name 

Mario 

N 

Tartaglia 

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

919 Mcdonald Dr 

City or Town 

State 

ZIP Code 

Northville 

Mi 

48167 

Telephone Number 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

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

First Name 

Mi 

Last Name 

Glenn 

M 

Eckert 

Fim Name (Far) S alact Business Agency LLC 

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

27241 Dowland 

City or Town 

State 

ZIP Code 

Warren 

Mi 

48092 

Telephone Number 586-489-01 49 

Emall Address (do not enter uniess you want MTT to send all correspondence via email) 

Section 3: Subject Property Information «use ie muitipte 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* 

[I] No** 

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

Property Address (No., Street) 

4339 Bluebird Dr. Commerce Twp. 

Mi 48382 

City or Town 

County 

State 

ZIP Code 

e 

Oakland 

Mt 

48390

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 (heck al that apply) 

[A True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The State Equalized Value and the Taxable Value are inconsistent 

Section 6: Jurisdictional Issues 

Di you protest the assessment 

at a Board of Review (BOR)? b/] Yes 

Ne 

if Yes, check which BOR you attended: [wi] March 

O July 

[I] December 

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

[J 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:

Page 3

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: E-17-10-476-001 

and 

E-17-10-428-032 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [J 

Commercial [1 

Industrial 

I 

Residentiai [Zl 

 Timber-Gutover [J 

Developmental [J 

Utility OJ (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 56970 and 92860 

56970 and 92860 

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

160000 

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

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

value by .5} 

80000 

assessed value) 

80000 

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? 

J ves 

Vl no 

if you answered yes to the above question, you are not required to pay any fillng 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 

wil} 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

Page 4

STATE

Page 5

FZ

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

Tranlnfo:qb06 

 26125609-1 

06/01/2% 

1211 

fmtz $275.00 

oA ARTO TARTAGLIA 

rd 

W 

: 

STATE OF MICHIGAN 

GRETCHER HIT MER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

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 

efault. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Mario 

N 

Tartaglia 

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

919 Mcdonald Dr 

City or Town 

State 

ZIP Code 

Northville 

MI 

48167 

Telephone Number 

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

Section 2: Petitioner’s BEtovneyIAmerzEd Representative’s Contact Information 

First Name 

Last Name 

Glenn 

M 

Eckert 

Fmtiame (f= Select Business Agency LLC 

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

27241 Dowland 

City or Town 

State 

ZIP Code 

Warren 

Mi 

48092 

Telephone Number. 586-489-0149 

Emall 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? 

Yest 

[] No 

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

Property Address (No., Street) 

4339 Bluebird 

Dr. Commerce Twp. MI 48382 

City or Town 

County 

State 

ZIP Code 

Charter Township Of Commerce 

Oakland 

Mi 

48390

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 ai that apply) 

[A True Cash and Taxable Value 

[ Taxable Value Only (calculation) 

“A 

[J uncapping of Taxable Value 

| 

Section 5: Explain the Reason for this Appeal 

The State Equalized Value and the Taxable Value are inconsistent 

Section 6: Jurisdictional Issues 

Did you protest the assessment 

at a Board of Review (BOR)? [v4] Yes 

O No 

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

O July 

Jou December 

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

[1 Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

Oa Appealing within 35 days of State Tax Commission Order 

| 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

cOPY 

STATE OF MICHIGAN 

DEPARTMENT OF LISENSING AND REGULATORY AFFAIRS 

MICCHIGNAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGNA TAX TRIBUNAL 

PROOF OF SERVICE 

Charter Township of Commerce 

Assessing Department 

David Griffin 

2009 Township Drive 

Commerce Township, MI 48390 

Petitioner 

Mario Tartaglia 

Petitioners Authorized Representative: 

Glenn M. Eckert 

27241 Dowland St. 

Warren, MI. 48092 

Glenn.m.eckert@gmail.com 

586-489-0140 

Property: 4339 Bluebird Dr. 

Tax ID#s E-17-10-476-001 and E-17-10-428--032 

The undersigned deposes and says that he, Glenn M. Eckert personally delivered a true copy of the 

Petition for revaluation consideration from the Michigan Tax Tribunal by USPS. 

Date 5-1: 

/€- 2926 

Ne

Page 4

oPY 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TANSING 

i 

DIRECTOR 

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

Parcel Number: E-1 7-1 0-476-001 

and 

E-1 7-1 0-428-032 

Classification of Property: 

Real ld 

Personal [] (check one) 

Agricultural 1 

Commercial 0 

Industrial [1 

Residential] 

 Timber-Cutover (1 

Developmental 0 

Utility 

CJ (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 56970 and 92860 

56970 and 92860 

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

160000 

What do you believe Is the assessed value? (multiply true cash 

What do you belleve Is the taxable value? (cannot exceed 

value by .6) 

80000 

assessed value) 80000 

Fee Information 

Doss 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 

ssue 

[ves 

Wl 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

Page 5

Iter

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

Mario Tartaglia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002470

Township Of Commerce,

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: June 26, 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

Mario Tartaglia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002470

Township Of Commerce,

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: June 26, 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

RECEIVED 

MAY 2 0 2026 

MIC JEAN TAX TRIBUNAL 

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 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 

M.I. 

Last Name/Company Name 

Mario 

N 

Tartaglia 

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

919 Mcdonald Dr 

City or Town 

State 

ZIP Code 

Northville 

Mi 

48167 

Telephone Number 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

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

First Name 

Mi 

Last Name 

Glenn 

M 

Eckert 

Fim Name (Far) S alact Business Agency LLC 

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

27241 Dowland 

City or Town 

State 

ZIP Code 

Warren 

Mi 

48092 

Telephone Number 586-489-01 49 

Emall Address (do not enter uniess you want MTT to send all correspondence via email) 

Section 3: Subject Property Information «use ie muitipte 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* 

[I] No** 

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

Property Address (No., Street) 

4339 Bluebird Dr. Commerce Twp. 

Mi 48382 

City or Town 

County 

State 

ZIP Code 

e 

Oakland 

Mt 

48390

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 (heck al that apply) 

[A True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The State Equalized Value and the Taxable Value are inconsistent 

Section 6: Jurisdictional Issues 

Di you protest the assessment 

at a Board of Review (BOR)? b/] Yes 

Ne 

if Yes, check which BOR you attended: [wi] March 

O July 

[I] December 

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

[J 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:

Page 3

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: E-17-10-476-001 

and 

E-17-10-428-032 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [J 

Commercial [1 

Industrial 

I 

Residentiai [Zl 

 Timber-Gutover [J 

Developmental [J 

Utility OJ (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 56970 and 92860 

56970 and 92860 

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

160000 

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

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

value by .5} 

80000 

assessed value) 

80000 

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? 

J ves 

Vl no 

if you answered yes to the above question, you are not required to pay any fillng 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 

wil} 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

Page 4

STATE

Page 5

FZ

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.