Record Finder / 25-002601-TT
Michigan
Mary Ann Galazka, Petitioner V City Of Warren, Respondent
- Petitioner
- Mary Ann Galazka
- Respondent
- City Of Warren
Case overview
- Docket number
- 25-002601-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Consent Judgment | Not recorded | Not recorded | 09/26/2025 | Not recorded | Download |
| 14 | Granted | PET | 13 | 09/26/2025 | Not recorded | Download |
| 13 | A Stipulation has been received. | PET | Not recorded | 09/25/2025 | $0.00 | Download |
| 12 | Response to Order | PET | 11 | 08/29/2025 | $0.00 | Download |
| 11 | Notice of No Action | Not recorded | 10 | 08/29/2025 | Not recorded | Download |
| 10 | Motion to Amend was received. | PET | Not recorded | 08/26/2025 | $0.00 | Download |
| 9 | Notice of No Action | Not recorded | Not recorded | 08/20/2025 | Not recorded | Download |
| 8 | Amended Petition | PET | Not recorded | 08/01/2025 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 08/01/2025 | Not recorded | Download |
| 6 | Documentation | PET | Not recorded | 08/01/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 4 | Order of Partial Dismissal | Not recorded | Not recorded | 07/17/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/03/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 07/03/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2025 | $0.00 | Download |
Documents
25-002601 Consent Judgment.pdfRead complete document text →
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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 Mary Ann Galazka, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City of Warren, Presiding Judge Respondent. Patricia L Halm ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-002601 Page 2 of 2 through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: September 26, 2025 sy 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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MTT Docket 25-002601 Consent Judgment 2025 09 18.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 Mary Ann Galazka , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.25-002601 City of Warren , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Macomb County. 2. Parcel Number: 13-11-129-001 ) (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2025 130,000 130,000 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2025 191,000 95,500 95,500 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Petitioner filed a value appeal and we came to an agreement. 6. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48908 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 25-002601 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) Signature of Petitioner's Authorized Representative or, if none, Petitioner: ¥ 7 <> Ta Printed Name: Robert E. Thomas | | | | 8. The parties agree to the withdrawal of tax year(s) | | Date: T+ pf? = aig Signature of Respondent's authorized representative: 0 ’ 0 Printed Name: Mary Ann Galazka Date: 4/1%/2025
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MTT Docket 25-002601 Consent Judgment 2025 09 18.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 Mary Ann Galazka , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.25-002601 City of Warren , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in Macomb County. 2. Parcel Number: 13-11-129-001 ) (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent's Board of Review are: Tax year Assessed Value (AV) | Taxable Value (TV) 2025 130,000 130,000 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 2025 191,000 95,500 95,500 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) Petitioner filed a value appeal and we came to an agreement. 6. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48908 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 25-002601 Page 2 of 2 NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) Signature of Petitioner's Authorized Representative or, if none, Petitioner: ¥ 7 <> Ta Printed Name: Robert E. Thomas | | | | 8. The parties agree to the withdrawal of tax year(s) | | Date: T+ pf? = aig Signature of Respondent's authorized representative: 0 ’ 0 Printed Name: Mary Ann Galazka Date: 4/1%/2025
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MTA signed 25-002601.pdfRead complete document text →
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August 26, 2025 RE: Docket No〃 25-002601 Notice of No Action - Issued August 20. 2025 1 am w輔ngin response to the Notice qfNo Action dated August 20, 2025. The notice indicates that the Tribunai received a舗ng from me on August 8, 202与, Which alIegediy requires a motion and associated fee to be制ed within 14 days. However, l wish to ctarify the fo=owing: 1. NoAugust8 Filing: i did not submit any輔ng on August 8, 2025, aS 「e¶ected in the attached SC「eenShot documenting my submissions. 2. Amended Petition Fi!ed onAugust l: I did制e an amended petition on August L 2025, in response to the Order qfPo妬。I D応missaI dated 」u看y 17, 2025. 3. C看a珊cation Rega巾ing Motion to AmendさI have been informed via ema旧hat a motion to amend and a ;25 fee are required because the amended petition was received afterthe O「iginaI petition had been processed・ However′ the amended petition was oniy necessary after the issuance ofthe 」uly 17 pa巾al dismissal o「der, Which occurred as part ofthe Tribunal′s P「OCeSSIng置 Despite severa! phone calls and emaii co「respondence with Tribuna看sta什, ! remain unciear on the issue raised in the August 20 notice. 1 respectful!y request ciar描cation and resolution so this ma耽er Can P「OCeed appropriateIy. Motion To Amend - Misc Reasons: ・ l 「espectfu=y request that my amended petition and supporting documentation, Subm舶ed on August l, 2025, be considered in this Smal看Claims ma耽er〇 ・ Additiona=y, I ask that the ;25 motion fee, if applicabIe, be waived underthese circumstances. Sincereiy, 四四四四四囲 Mary Ann Galazka Petitione「 PROOF OF SERVICE I ce面fythat a copy ofthis Motion to Amend was sent on August 29, 2025 to Mr. Robert Thomas, City Of Warren Assessor’s o冊ce, Via emaii at rthomas@citvofwarren.org. Page l of2
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GRE丁C機屋N胴丁MER GOV与良即O尾 軌、AT臼(粧班重C工櫨GÅN D妄PARTMENT OF LICENSING AND REGuLATORY AFFAIRS LAN鋭鵬 PROPERTYTAXAPPEAしPETITIONFORM VALuATION/軟削PTION/CLASS圃cATIONAPPEAL Do not鵬e輔8 fo「m to押p開l P「incipal Residence E職e請P鯖on, Q脚珊ed AgricuItu「蚤l ∈xemption, Specia! A容se将帥eut. Or 母on-P「ope巾も義di8叩鳴ら. Pu将u削tめき郎c競香g an丁cIX†「ibunaIRuleITTR)279;you.MuST測bmita i∴ewDocisiono「Notieeofuncapping)withthi8SmaI copyofthonotice∴giving「i雪e-to耽ea pe寓置 onot くさ.轡.Boa「寄of罵ev s櫨b観撮塩はdo載り調 lc廟調8Pe榔o調,汁紳輔cabIe.1fyのりd enl,you巾eybe∴heId申defa亜・ Se劇ion l : Pe髄tioner’s Contact lnformation 用購求N合調憾 棚点 」as章機軸c劇画y蜘a請旧 博重「y餌n G蚤l承之ka 請a離れgAd曲やss叩o.章S観喋く,P.0.寄o東の「照り帽IRou提) 452毎9CassAv轡 働卸°「重棚職 S姓撮e 之書p○○de U鯖鍛 博l 48317 億細細面釧庭的u幅r248-22璃1了5 ∈一種愉ilAdd記銘(de請oき帥ぬr伽は穣阿りW壇n‖議了丁重o蟻的d劇 lco汀e露叩寄削寄e所ae-同曲) をm9aぬ雲ka@ya南Q.C○m 登edion2:Pe靴ioner’sAttomey弧u伽orized Representative一,sContacしInformatね巾 騨曝露舶a舶 M.1∴∴ し寄e書時a〇〇〇e一 F肘請Na競e即蚤ny裏 舶a猶喝A朗賀e毎合印o章.割れ晒しP,寄.〇〇費の照叫喰I鴫°l章的 ci吋o「丁ow観 sta章e 之Ipc寄de 丁eIe印面職場議u観be「 Email舶resedenctenforunles§youwantMTTtosen寄al喜 ∞け∞即--denee湖の〇億-甜) Section3:§ubiectPropertyIn向rm名曲On 舶o博観抑y :lfyouare.ppe邸ngmorell.ar`OneP創rCel.orきtheycon雌'uOu雪or咽jo面no? pa重ce重sareyo調 Ye奉書 的○廿 appeali呵? 叩y甥,鳩eamul館pleparce欄調mforinform劃onrega競ingarlycon晦uo脚鱒富Cds. 1 ttlft‘e辛umus綱te謡p剛鴫teaPP曲9loreach:non云ont軸o胸onon・叫o師喝parceIo†yOu朋lbedefaulted. 胃咄¥Add鴫s S調〇・,説噌eちc恥,顔,之iP)青 lf伽蘭画e,li容璃能書p細D晦轟y,8a旗競合唇観音 丁a賀i叩Å同○○r同作的耽丁bw職雪両脇 Co肌ゆ∴
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25-002601 NNA.pdfRead complete document text →
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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 Mary Ann Galazka, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City of Warren, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and finds that on August 26, 2025, Petitioner filed a Motion to Amend that was not signed, nor did the motion include proof demonstrating the service of the motion on Respondent (proof of service). As such, the document is not properly pending, and no action will be taken unless a signed motion and proof of service are filed within 14 days of the issuance of this notice. If the required signed motion and proof of service are not filed within 14 days, you will be required to refile the motion with the appropriate filing fee, if required, as well as proof that the refiled document was served on the opposing party. The refiled motion will be considered filed as of the date of the refiling. Entered: August 29, 2025 By: Tribunal Clerk 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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MTT Docket 25-002601 Motion to Amend Misc Reasons 2025 08 26.pdfRead complete document text →
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August 26, 2025 RE: Docket No. 25-002601 Notice of No Action – Issued August 20, 2025 I am writing in response to the Notice of No Action dated August 20, 2025. The notice indicates that the Tribunal received a filing from me on August 8, 2025, which allegedly requires a motion and associated fee to be filed within 14 days. However, I wish to clarify the following: 1. No August 8 Filing: I did not submit any filing on August 8, 2025, as reflected in the attached screenshot documenting my submissions. 2. Amended Petition Filed on August 1: I did file an amended petition on August 1, 2025, in response to the Order of Partial Dismissal dated July 17, 2025. 3. Clarification Regarding Motion to Amend: I have been informed via email that a motion to amend and a $25 fee are required because the amended petition was received after the original petition had been processed. However, the amended petition was only necessary after the issuance of the July 17 partial dismissal order, which occurred as part of the Tribunal’s processing. Despite several phone calls and email correspondence with Tribunal staff, I remain unclear on the issue raised in the August 20 notice. I respectfully request clarification and resolution so this matter can proceed appropriately. Motion To Amend – Misc Reasons: I respectfully request that my amended petition and supporting documentation, submitted on August 1, 2025, be considered in this Small Claims matter. Additionally, I ask that the $25 motion fee, if applicable, be waived under these circumstances. Page 1 of 2
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Page 2 of 2 Tax Docket Information: Docket Number: [25-002601-TT | Status: [Ready Schedule | Petitioner: [Mary Ann Galazka | Respondent: [City Of Warren Case Type: sc Property | Division: [Small Claims Division | County: [Macomb | Full Title: [Mary Ann Galazka,Petitioner v City Of Warren,Respondent Judge: [No judge assigned Parcels/Assessments + Download links are available on the right below. 12-13-11-129-001 Action Information = 3 Line Enter Date/Post Related # Ref Mark ee Item 9 Notice of No Action 08/20/2025 Download 8 Amended Petition PET 08/01/2025 Download 7 Notice of Filing 08/01/2025 Download 6 Documentation PET 08/01/2025 Download 5 Answer was received 07/22/2025 Download 4 Order of Partial Dismissal 07/17/2025 Download 3 Petition has been verified PET 1 07/03/2025 Download 2 Notice of Docket Number SC 07/03/2025 Download 1 A petition was received. PET 05/22/2025 $0.00 Download Page 2 of 2
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Notice_of_No_Action-Motion_Required.2025-08-20_16-30-08.0000.pdfRead complete document text →
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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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received Petitioner August 08, 2025 filing. That filing requires a motion with the appropriate motion fee, if any. As such, the filing is not properly pending, and no action will be taken unless a motion and appropriate fee are filed within 14 days of the issuance of this notice. Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small Claims motions are governed by TTR 269. The rules and a summary of the fees can be found on the Tribunal’s website at www.michigan.gov/taxtrib. You must include a copy of this Notice with the required filing fee payment. Entered: August 20, 2025 By: Tribunal Clerk 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 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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received Petitioner August 08, 2025 filing. That filing requires a motion with the appropriate motion fee, if any. As such, the filing is not properly pending, and no action will be taken unless a motion and appropriate fee are filed within 14 days of the issuance of this notice. Filing fees for Entire Tribunal motions are governed by TTR 223 and filing fees for Small Claims motions are governed by TTR 269. The rules and a summary of the fees can be found on the Tribunal’s website at www.michigan.gov/taxtrib. You must include a copy of this Notice with the required filing fee payment. Entered: August 20, 2025 By: Tribunal Clerk 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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Amended MTT Docket 25-002601.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSiNG AND REGULA丁ORY AFFAIRS LANSING PROPERTYTAXAPPEAしPETITIONFORM VAしUATION/EXEMPT!ON/CLASSIFICATIONAPPEAL Do not use踊s form to appeaI P「incipal Residence Exemption, Qua圃ed Ag「icuItural Exemption, Special Assessment, Or Non-Property tax disputes. PursuanttolVlichiganTaxTribunaIRu e(TTR)279,yOuMUSTsubmitacopyof請eno髄cegivingriseto請eappeaI (e.g.BoardofReviewDecisionorNot CeOfUncapping)with伽isSmallCIaimsPetition,ifappiicabIe.1fyoudonot Submit踊sdocument,yOumaybeheldindefault. Section l : Petitioner’s Contact lnformation 戸i鴫沸Na調e M工 しastName/CompanyName Ma「yAm Gaiazka MailingAddress(No.,Street,P.O.BoxorRuraIRoute) 45259CassAve CftyorTown State ZIPCode 48317 Utica Mi Te-ephoneNumbe「248_221_8175 E・IT胞iIAddress(donotenterunIessyouwantMTTtosendaI lcoけesPOndenceviae・maii) tmgalazka@yahoo.com Section2:Petitioner,sA此Omey/AuthorizedRepresentative’sContactInfb「matio調 声irstName 肋.i. しastNa同e FirmName(ifany) 舶aiIingAddres合(No.,Street.P.0.BoxorRuraIRoute) cityorTown State ZIPCode TeIephoneNumber ∈maiiAddress(donotente「LInlessyouwantMTTtosendaIIcorrespondenceviaemail) Section3:SubjectPropertyInformation How観any Ifyouareappeaiingmo「ethanoneparceI,aretheycontiguousoraqjoining? pa「ceIsa「eyou 口Yes★ □No癌 appeaIin9? 当fyes,uSeamultipleparceifo動nforinformationregardinganycontiguousparcels. 1 叩f“no,youmuStfileseparateappealsforeachnon-cOntiguousornon.aqjoiningparcelo「youw細bedefaulted. Prope轟yAddres8(No.,Street,City,ST,ZIP)[lfmultipIe,Iistfirstproperty’saddres劉 TaxingAutho「ity(CityorTownship) co競れ旬
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STATE OF MICIⅡGAN DEPARTMENT OF LICENS冊G AND REGULA丁ORY AFFAIRS LANSING Section4:IssuesBeingAppeaIed〈checkaI"thatapply〉 圃TrueCashandTaxabIeValue 口PovertyExemption □TaxabieVaIueOniy(Calculation) □DisabiedVete「ansExemption □uncappingofTaxabieVaIue □副gibleManufacturingPe「sonalProperty(ESA) □Exemption什omTaxation(O請erthanthedenialofa □cIass師cati°n Principa章Residenceo「Qua傭edAg「icultu「alExemption) Section 5: Ex Iain the Reason forthis A AMENDED 8/1/2025 BASED ON JUR看SDICTIONAL CLAR!FICAT!ON FROM MTT The property was purchased on Ap「i= l , 2023, fo「 $173,000, rePreSenting the fair market value as defined by the Michigan Generai Property Tax Act. However, the 2025 assessed and taxable values do not align with this ma「ket value o「 with similar PrOPe舶es in the area軍 The average SEV-to-SaIe price ratio fo「 the City of Wa「「en was 43.6%, and median was 44.7%事COmPared to 75% fo「 the subject property. Updated 2025 VaIue Caiculations > 2024 to 2025 TCV increase: -0.27% (Per City va!ues for this property) > Corrected 2024 TCV: $173,000 x O.87 = $150,510 > Co「rected 2025 TCV: $150,510 × 1.0027 = $150,916 > 2025 AV (50% ofTCV): $75,458 > 2025 TV (Same aS AV): $75,458 tSection 6: Jurisdictional Issues Year(S)youareappeaIing: 2025 Didyouprotest伽eassessmentataBoardofReview(BOR)?圃Yes □No lfYes,CheckwhichBORyouattendedANDattachtheBORdecision:HMarch □July □Dec○mber lfNo,ChecktheappIicabIereason(S): ロNotrequiredtoattond □A8SesSmentChangeNoticewasnotreceivedbyPetitioner □AppealingapurporfedCIericaIErrororMutualMistateofFact(ifyes,incIudeexpIana髄oninSection§) □Appealingwithin35daysofStateTaxCommissionOrder □Appea航gwithin35daysofreceiptofNoticeofUncapping DidyourequestapovertyexemptionattheBOR?□Yes 圏No lfYes,CheckwhchBORconsideredyourapplicationANDattachtheBORdecision:□MaI-ch □July □Decembe「 lfNo,eXpIainwhy∴.
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GRETCHEN W叩TMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULA丁ORY AFFAIRS LANSING Section7:Valuationlnformation叫eethemuItipIeparoeifb叩foradditioれal,COntiguouspa「cels. Pa「ce=dentificationNumber: 12-13-11-129-001 CIa8SificationofProperty: RealPersonal(checkoれe) 田 口 Ag肯ra-Commer。a’lndustria’Reside圃TimberCutover □ □ 圏 □ DevelopmentalUtiIity(Checkone) ロ ロ CurrentAssessedVaIue(alsoknownasStateEqualizedValue)asesta榔shedbytheBOR: $130ず000 Cu「「entTaxa馴eVaIueasestablishedby請eBOR: $130,000 Whatdoyoubeiieveis伽efairmarketvalue(alsoknownasT調eCashValue)? $150,916
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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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, 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.
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MTT Docket No. 25-002601 Page 2 of 8 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: August 1, 2025 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 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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket
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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 Mary Ann M.I. Last Name/Company Name Galazka Mailing Address (No., Street, P.O. Box or Rural Route) 45259 Cass Ave. City or Town Utica State Michigan ZIP Code 48317 Telephone Number 248-221-8175 Fax Number E-mail Address tmgalazka@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address 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]
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) City Of Warren (MACOMB) County Macomb Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal MTT DOCKET NO.25-002601 AMENDED 8/1/2025 BASED ON JURISDICTIONAL CLARIFICATION FROM MTT The property was purchased on April 11, 2023, for $173,000, representing the fair market value as defined by the Michigan General Property Tax Act. However, the 2025 assessed and taxable values do not align with this market value or with similar properties in the area. The average SEV-to-sale price ratio was 43.6%, and median was 44.7%, compared to 75% for the subject property. Updated 2025 Value Calculations • 2024 → 2025 TCV increase: ~0.27% (per City values for this property) • Corrected 2024 TCV: $173,000 x 0.87 = $150,510 • Corrected 2025 TCV: $150,510 × 1.0027 = $150,916 • 2025 AV (50% of TCV): $75,458 • 2025 TV (same as AV): $75,458 Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 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: 12-13-11-129-001 Classification of Property: Real Residential
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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: 130000 Current Taxable Value as established by the BOR: 130000 What do you believe is the fair market value (also known as True Cash Value)? 150916 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 75458 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:
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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. 25-002601 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Warren (MACOMB) First Name Robert M.I. Last Name/Company Name/Unit of Government Thomas Mailing Address (No., Street, P.O. Box or Rural Route) One City Square City or Town Warren State Michigan ZIP Code 48093 Telephone Number 586-574-4619 Fax Number 586-574-0793 E-mail Address rthomas@cityofwarren.org Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Robert M.I. E Last Name Thomas Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) One City Square- Suite 310 City or Town Warren State Michigan ZIP Code 48093 Telephone Number 586-574-4619 Fax Number 586-574-0793 E-mail Address rthomas@cityofwarren.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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR A market analysis of comparable properties, similar to the subject, will be preformed to establish an appropriate True Cash Value for 2025. Evidence will be submitted 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? 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR Petitioner attended: 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: 13-11-129-001 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: $130,000 Current Taxable Value as established by the BOR: $130,000 What do you believe is the fair market value (also known as True Cash
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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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: July 17, 2025 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: July 17, 2025 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of
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RECEIVED WAY: 8 0 2075 MICHIGAN TAX TRIBUNAL Naggges STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name MI Last Name/Company Name Mary Ann Galazka Mailing Address (No., Street, P.O. Box or Rural Route) 45259 Cass Ave City or Town State ZIP Code Utica Mi 48317 Telephone NUTR (948) 221-8175 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tmgalazka@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 1} First Name m.1 Last Name Not Applicable Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State 2IP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [[] ves* [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12430 13 Mile, Warren, MI 48093
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [OJ Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption Uncapping of Taxable Value [OJ Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Requesting correction of the 2024 uncapped assessed and taxable values to $75,255; adjustment of the 2025 taxable value to $77,588 based on the 2024 correction; and a refund of property tax overpayments for tax year 2024 and any subsequent affected tax years. True cash value (the price a willing buyer will pay and a willing seller will accept in an independent sale) was established when the property was purchased on April 11, 2023 for $173,000, as shown on the City of Warren assessment record. The 2024 post-sale uncapped SEV/taxable value for the property was 50% MORE than the sale price - TCV was $173,000, uncapped TCV (SEV X 2) was $259,300. Evaluation of sales listed in the 2024 & 2025 Warren BSA Residential Sales By Parcel Number databases showed that the post-sale uncapped SEVs for comparable properties sold between April 2021 and March 2024 averaged 13% LESS than the sale price. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 being appealed to correct the uncapped taxable value, and 2025 to reflect the correction Did you protest the assessment at a Board of Review (BOR)? Yes OJ No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): [| Not required to attend O Assessment Change Notice was not received by Petitioner Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 0 Appealing within 35 days of State
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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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, 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: July 3, 2025 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 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 Mary Ann Galazka, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002601 City Of Warren, 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: July 3, 2025 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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RECEIVED WAY: 8 0 2075 MICHIGAN TAX TRIBUNAL Naggges STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name MI Last Name/Company Name Mary Ann Galazka Mailing Address (No., Street, P.O. Box or Rural Route) 45259 Cass Ave City or Town State ZIP Code Utica Mi 48317 Telephone NUTR (948) 221-8175 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tmgalazka@yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 1} First Name m.1 Last Name Not Applicable Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State 2IP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels areyou | [[] ves* [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12430 13 Mile, Warren, MI 48093
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [OJ Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption Uncapping of Taxable Value [OJ Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Requesting correction of the 2024 uncapped assessed and taxable values to $75,255; adjustment of the 2025 taxable value to $77,588 based on the 2024 correction; and a refund of property tax overpayments for tax year 2024 and any subsequent affected tax years. True cash value (the price a willing buyer will pay and a willing seller will accept in an independent sale) was established when the property was purchased on April 11, 2023 for $173,000, as shown on the City of Warren assessment record. The 2024 post-sale uncapped SEV/taxable value for the property was 50% MORE than the sale price - TCV was $173,000, uncapped TCV (SEV X 2) was $259,300. Evaluation of sales listed in the 2024 & 2025 Warren BSA Residential Sales By Parcel Number databases showed that the post-sale uncapped SEVs for comparable properties sold between April 2021 and March 2024 averaged 13% LESS than the sale price. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 being appealed to correct the uncapped taxable value, and 2025 to reflect the correction Did you protest the assessment at a Board of Review (BOR)? Yes OJ No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): [| Not required to attend O Assessment Change Notice was not received by Petitioner Od Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 0 Appealing within 35 days of State
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