Mia Gordon Petitioner V City Of Birmingham 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

Mia Gordon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000952

City Of Birmingham,

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. 26-000952

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: 

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 ·

Page 4

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

served a copy of the ___________________ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

________________________________________________ 

_______________________________________________

MIA GORDON

26-000952

CITY OF BIRMINGHAM

Kimberly Hampton

September 23, 2026

Updated Inspection Letter

via emai: 

gordonmia1@gmail.com 

/s/ Kimberly Hampton

Kimberly Hampton

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Page 1

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

 

 

 Equalization Division 

 (248) 858-0740 | equal@OaklandCountyMI.gov 

 

 

250 Elizabeth Lake Road, Ste. 1000 W | Pontiac, MI 48341 | Fax (248) 858-2074 | OaklandCountyMI.gov 

September 23, 2026 

 

Mia Gordon 

504 Townsend 

Birmingham, MI 48009 

Email: gordonmia1@gmail.com 

 

Ref: 08-19-36-131-017 

Docket No: 26-000952 

 

 

Dear Mia Gordon: 

 

It has come to our attention that there is a pending Michigan Tax Tribunal appeal in regard to 

the above-mentioned property. We believe it is in both parties’ best interest to have an inspection 

done on the property before meeting with the Michigan Tax Tribunal. If there is additional 

information you would like us to consider in support of your contention of value, such as 

appraisals, construction costs, property sales data, market information, etc. please email it to us 

at the email address provided below. Any information sent to us does not satisfy the Tribunal 

rules for submitting evidence, and once a hearing date has been set, you will be required to 

submit evidence to the Michigan Tax Tribunal and Respondent as directed in the Notice of 

Hearing. 

 

Please contact Kimberly Hampton at 248-858-2039 or email us at appeals@oakgov.com within 

fourteen days of this letter to set up an appointment for a property review. 

 

 

Sincerely, 

 

Terry D. Schultz 

Chief, Oakland County Equalization 

 

cc: Michigan Tax Tribunal

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000952

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

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: 26-000952-INSPECTION LETTER. with updated mailing address.9-23-

2026df

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-000952-POS_UPDATED INSPECTION LTR

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000952

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: DKT# 26-00952-CORRECTED_POS-INSPECTION LTR

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

served a copy of the ___________________ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

________________________________________________ 

_______________________________________________

MIA GORDON

26-000952

CITY OF BIRMINGHAM

Kimberly Hampton

September 23, 2026

Inspection Letter

via email: 

MIA GORDON

gordonmia1@gmail.com

/s/ Kimberly Hampton

Kimberly Hampton

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Page 1

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

 

 

 Equalization Division 

 (248) 858-0740 | equal@OaklandCountyMI.gov 

 

 

250 Elizabeth Lake Road, Ste. 1000 W | Pontiac, MI 48341 | Fax (248) 858-2074 | OaklandCountyMI.gov 

September 21, 2026 

 

Mia Gordon 

5598 Franklin Rd. 

Bloomfield Hills, MI 48301 

Email: gordonmia1@gmail.com 

 

Ref: 08-19-36-131-017 

Docket No: 26-000952 

 

 

Dear Mia Gordon: 

 

It has come to our attention that there is a pending Michigan Tax Tribunal appeal in regard to 

the above-mentioned property. We believe it is in both parties’ best interest to have an inspection 

done on the property before meeting with the Michigan Tax Tribunal. If there is additional 

information you would like us to consider in support of your contention of value, such as 

appraisals, construction costs, property sales data, market information, etc. please email it to us 

at the email address provided below. Any information sent to us does not satisfy the Tribunal 

rules for submitting evidence, and once a hearing date has been set, you will be required to 

submit evidence to the Michigan Tax Tribunal and Respondent as directed in the Notice of 

Hearing. 

 

Please contact Kimberly Hampton at 248-858-2039 or email us at appeals@oakgov.com within 

fourteen days of this letter to set up an appointment for a property review. 

 

 

Sincerely, 

 

Terry D. Schultz 

Chief, Oakland County Equalization 

 

cc: Michigan Tax Tribunal

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000952

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

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: 26-000952-INSPECTION LETTER

Document Type: Proof of Service: Misc Documents

Attachment File Name: DKT# 26-00952-POS-INSPECTION LTR

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000952

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Birmingham (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

TERRY

M.I. 

D

Last Name

SCHULTZ

Firm Name (if any)

OAKLAND COUNTY EQUALIZATION

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

250 ELIZABETH LAKE RD

SUITE 1000 WEST

City or Town

PONTIAC

State

 Michigan

ZIP Code

48341

Telephone Number

248-858-0776

E-mail Address

appeals@oakgov.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.

N/A 

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

Yes

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 PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE MICHIGAN CONSTITUTION, 

APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

 

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:

08-19-36-131-017

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

375770

Current Taxable Value as established by the Board of Review:

372800

What do you believe is the fair market value?

751540

What do you believe is the taxable value?

372800

 

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

Respondent’s Signature: 

/s/ TERRY D. SCHULTZ

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

Actual Cash Value of 504 Townsend at 12/31/2026

Parcel Address Zone Type

Year Built

Sq.Ft

Bed

Bath

Sold Date

Sold Amount

per sf

land size

08-19-369-131-017 504 TOWNSEND ST 36C Colonial

1901

1,766

 

3

 

2

 

9/5/2024

645,000

$ 

365

$ 

0.14

 

Broad Comps

All sales in the zone of similar classification (c,bc) size, room count and age

08-19-36-182-029 428 LINCOLN AVE 36C Colonial

1925

1,403

 

3

 

2

 

7/14/2023

500,000

$ 

0.10

 

08-19-36-157-026 776 LINCOLN AVE 36C Colonial

1916

1,624

 

3

 

3

 

10/9/2025

731,000

$ 

0.15

 

08-19-36-157-036 624 LINCOLN AVE 36C Colonial

1923

1,642

 

3

 

2

 

10/15/2024

512,000

$ 

0.15

 

08-19-36-157-023 828 LINCOLN AVE 36C Bungalow 

1923

1,662

 

3

 

2

 

5/10/2024

630,000

$ 

0.15

 

08-19-36-157-032 692 LINCOLN AVE 36C Colonial

1926

1,832

 

3

 

3

 

4/29/2024

625,000

$ 

0.12

 

08-19-36-157-012 691 WALLACE ST 36C Colonial

1924

2,068

 

3

 

3

 

9/18/2024

930,000

$ 

0.11

 

08-19-36-177-033 675 CHESTER ST 36C Colonial

1928

2,242

 

3

 

4

 

4/16/2025

980,000

$ 

0.14

 

08-19-36-183-031 1088 BATES ST 36C Colonial

1905

2,408

 

3

 

3

 

11/27/2024

850,000

$ 

0.15

 

08-19-36-156-018 532 WALLACE ST 36C Colonial

1927

2,507

 

4

 

3

 

4/18/2025

660,000

$ 

0.14

 

08-19-36-155-025 730 WALLACE ST 36C Colonial

1929

2,524

 

5

 

3

 

11/14/2025

635,000

$ 

0.22

 

Average

1,991

 

705,300

$ 

354

$ 

0.14

 

Value indicated by broad comparable sales at 12/31/25

1,766

 

625,164

$ 

354

$ 

Narrow Comps

Similar size and room count

Parcel Address Zone Type

Year Built

Sq.Ft

Bed

Bath

Sold Date

Sold Amount

per sf

08-19-36-157-036 624 LINCOLN AVE 36C Colonial

1923

1,642

 

3

 

2

 

10/15/2024

512,000

$ 

0.15

 

08-19-36-157-023 828 LINCOLN AVE 36C Bungalow 

1923

1,662

 

3

 

2

 

5/10/2024

630,000

$ 

0.15

 

08-19-36-182-029 428 LINCOLN AVE 36C Colonial

1925

1,403

 

3

 

2

 

7/14/2023

500,000

$ 

0.10

 

Average

4,707

 

1,642,000

$ 

349

$ 

0.13

 

Value indicated by narrow comparable sales at 12/31/25

1,766

 

616,334

$ 

349

$ 

Value indicated by broad comparable sales at 12/31/25

1,766

 

625,164

$ 

354

$ 

Average of Broad and Narrow Comparable Sales

619,866

$ 

352

$ 

Value of 504 Townsend at 12/31/25

SAY

620,000

$

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

MIA

M.I.

Last Name

GORDON

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

504 TOWNSEND

City or Town

BIRMINGHAM

State

Michigan

ZIP Code

48009

Telephone Number

2482252720

E-mail Address

gordonmia1@gmail.com

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 parcel

N/A 

Property Address (No., Street)

504 TOWNSEND

City or Town

BIRMINGHAM

County

Oakland

State

Michigan

ZIP Code

48009

Taxing Authority (City or Township)

City Of Birmingham (OAKLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

There is no support for a True Cash Value of $751,540 at December 31 2025

Comparable sales support a True Cash Value of $620,000 at December 31, 2025

According to the report:

OAKLAND COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET EQUALIZATION DIVISION

BIRMINGHAM 2026 Residential by Address

-There are approximately 459 parcels in the 36c neighborhood

-There were 49 sales

-Of the 49 sales, ten were broadly comparable to 504 Townsend: similar classification (c,bc) and age (prior to 1930) indicating an average sales price per square 

foot of $354.

-Of those ten, three were more narrowly comparable to 504 Townsend: classification, age, comparable size and room count indicating an average sales price per 

square foot of $349

-Averaging the broad comps and the narrow comps indicates an average sales price per square foot of $352

-At 1,766 square feet and $352 per square foot 504 Townsend is valued at $619,688

Rounded: $620,000 is the True Cash Value of 504 Townsend at December 31, 2025

comps and analysis provided

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

08-19-36-131-017

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

375770

Current Taxable Value as established by the Board of Review:

372800

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

620000

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

310000

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

 

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

Petitioner’s Signature: 

/s/ Mia Gordon

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee,

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

Mia Gordon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000952

City Of Birmingham,

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: August 1, 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

Mia Gordon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000952

City Of Birmingham,

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: August 1, 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

Actual Cash Value of 504 Townsend at 12/31/2026

Parcel Address Zone Type

Year Built

Sq.Ft

Bed

Bath

Sold Date

Sold Amount

per sf

land size

08-19-369-131-017 504 TOWNSEND ST 36C Colonial

1901

1,766

 

3

 

2

 

9/5/2024

645,000

$ 

365

$ 

0.14

 

Broad Comps

All sales in the zone of similar classification (c,bc) size, room count and age

08-19-36-182-029 428 LINCOLN AVE 36C Colonial

1925

1,403

 

3

 

2

 

7/14/2023

500,000

$ 

0.10

 

08-19-36-157-026 776 LINCOLN AVE 36C Colonial

1916

1,624

 

3

 

3

 

10/9/2025

731,000

$ 

0.15

 

08-19-36-157-036 624 LINCOLN AVE 36C Colonial

1923

1,642

 

3

 

2

 

10/15/2024

512,000

$ 

0.15

 

08-19-36-157-023 828 LINCOLN AVE 36C Bungalow 

1923

1,662

 

3

 

2

 

5/10/2024

630,000

$ 

0.15

 

08-19-36-157-032 692 LINCOLN AVE 36C Colonial

1926

1,832

 

3

 

3

 

4/29/2024

625,000

$ 

0.12

 

08-19-36-157-012 691 WALLACE ST 36C Colonial

1924

2,068

 

3

 

3

 

9/18/2024

930,000

$ 

0.11

 

08-19-36-177-033 675 CHESTER ST 36C Colonial

1928

2,242

 

3

 

4

 

4/16/2025

980,000

$ 

0.14

 

08-19-36-183-031 1088 BATES ST 36C Colonial

1905

2,408

 

3

 

3

 

11/27/2024

850,000

$ 

0.15

 

08-19-36-156-018 532 WALLACE ST 36C Colonial

1927

2,507

 

4

 

3

 

4/18/2025

660,000

$ 

0.14

 

08-19-36-155-025 730 WALLACE ST 36C Colonial

1929

2,524

 

5

 

3

 

11/14/2025

635,000

$ 

0.22

 

Average

1,991

 

705,300

$ 

354

$ 

0.14

 

Value indicated by broad comparable sales at 12/31/25

1,766

 

625,164

$ 

354

$ 

Narrow Comps

Similar size and room count

Parcel Address Zone Type

Year Built

Sq.Ft

Bed

Bath

Sold Date

Sold Amount

per sf

08-19-36-157-036 624 LINCOLN AVE 36C Colonial

1923

1,642

 

3

 

2

 

10/15/2024

512,000

$ 

0.15

 

08-19-36-157-023 828 LINCOLN AVE 36C Bungalow 

1923

1,662

 

3

 

2

 

5/10/2024

630,000

$ 

0.15

 

08-19-36-182-029 428 LINCOLN AVE 36C Colonial

1925

1,403

 

3

 

2

 

7/14/2023

500,000

$ 

0.10

 

Average

4,707

 

1,642,000

$ 

349

$ 

0.13

 

Value indicated by narrow comparable sales at 12/31/25

1,766

 

616,334

$ 

349

$ 

Value indicated by broad comparable sales at 12/31/25

1,766

 

625,164

$ 

354

$ 

Average of Broad and Narrow Comparable Sales

619,866

$ 

352

$ 

Value of 504 Townsend at 12/31/25

SAY

620,000

$

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

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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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

MIA

M.I.

Last Name

GORDON

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

504 TOWNSEND

City or Town

BIRMINGHAM

State

Michigan

ZIP Code

48009

Telephone Number

2482252720

E-mail Address

gordonmia1@gmail.com

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 parcel

N/A 

Property Address (No., Street)

504 TOWNSEND

City or Town

BIRMINGHAM

County

Oakland

State

Michigan

ZIP Code

48009

Taxing Authority (City or Township)

City Of Birmingham (OAKLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

There is no support for a True Cash Value of $751,540 at December 31 2025

Comparable sales support a True Cash Value of $620,000 at December 31, 2025

According to the report:

OAKLAND COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET EQUALIZATION DIVISION

BIRMINGHAM 2026 Residential by Address

-There are approximately 459 parcels in the 36c neighborhood

-There were 49 sales

-Of the 49 sales, ten were broadly comparable to 504 Townsend: similar classification (c,bc) and age (prior to 1930) indicating an average sales price per square 

foot of $354.

-Of those ten, three were more narrowly comparable to 504 Townsend: classification, age, comparable size and room count indicating an average sales price per 

square foot of $349

-Averaging the broad comps and the narrow comps indicates an average sales price per square foot of $352

-At 1,766 square feet and $352 per square foot 504 Townsend is valued at $619,688

Rounded: $620,000 is the True Cash Value of 504 Townsend at December 31, 2025

comps and analysis provided

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

08-19-36-131-017

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

375770

Current Taxable Value as established by the Board of Review:

372800

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

620000

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

310000

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

 

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

Petitioner’s Signature: 

/s/ Mia Gordon

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee,

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.