Patrick James Gentry Petitioner V City Of Warren 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

Patrick James Gentry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000637

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.

Page 2

MTT Docket No. 26-000637

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 · 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

Patrick James Gentry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000637

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

Page 4

MTT

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 

Patrick James Gentry, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 26-000637 

 

City of Warren, 

 

 

 

 

 

Presiding Judge 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

ORDER GRANTING HEAR ON FILE REQUEST 

 

The Tribunal has considered the file in this case and finds that Petitioner filed a request 

to have their side of the case heard on the file. Respondent has not filed a concurrence 

or an objection to the request, and Petitioner’s attendance is not required for resolution 

of the case. As such, good cause exists to allow Petitioner to have his side of the case 

heard on the file. Respondent must attend the hearing unless a similar request is filed 

and granted by the Tribunal allowing Respondent to also have its side of the case heard 

on file. Therefore, 

 

IT IS ORDERED that Petitioner’s request to have the case heard on the file is 

GRANTED. 

 

 

By: /s/ Patricia L. Halm 

Entered: June 18, 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

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. 26-000637

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Warren (MACOMB)

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

Nicole

M.I. 

M

Last Name

Travers

Firm Name (if any)

City of Waren

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

One City Square

Suite 310

City or Town

Warren

State

Michigan

ZIP Code

48093-7601

Telephone Number

5865744265

E-mail Address

ntravers@cityofwarren.org

 

 

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 assessed value as equalized does not exceed 50% of true cash value. Market analysis of comparable properties within the same economic neighborhood as 

the subject indicates that the 2026 assessed and taxable values are appropriate. 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:

1303260006

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

271520

Current Taxable Value as established by the Board of Review:

266296

What do you believe is the fair market value?

543040

What do you believe is the taxable value?

266296

 

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

Respondent’s Signature: 

/s/ Nicole Travers

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Patrick

M.I.

James

Last Name/Company Name

Gentry

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

11247 Chicago Road

City or Town

Warren

State

Michigan

ZIP Code

48093

Telephone Number

586-206-8304

Fax Number

E-mail Address

pgentry@pjcash.net

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? No

 *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]

Page 2

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

Subject property is over accessed and the best and most reliable evidence is the appraisal by Michael Collins, which will be submitted.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 12-13-03-260-006

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

271520

Current Taxable Value as established by the BOR:

271520

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

445000 

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

222500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Patrick Gentry

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

Patrick James Gentry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000637

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: June 4, 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

Patrick James Gentry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000637

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: June 4, 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

Patrick James Gentry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000637

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: June 4, 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

g 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Patrick James Gentry 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000637 

City of Warren 

, 

Respondent(s) 

REQUEST TO BE HEARD ON FILE 

1. 

A hearing is scheduled to be conducted on TBD 

2. 

| ask the Tribunal to allow this case to be heard on the file because: 

The appraisal dated 12/31/2025 speaks for itself 

aia 

Party/Representative signature 

Patrick James Gentry 

[Print/type name of person signing] 

| certify that on this date 

| served 

a copy of this request on the opposing party 

or their 

representative. 

04/17/2026 

pa 

Date 

Signature 

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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Patrick James Gentry 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000637 

City of Warren 

, 

Respondent(s) 

PROOF OF SERVICE 

Patrick James Gentry 

states that on 4/17/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Appraisal dated12/31/2025 _ relative to the above-captioned matter upon: 

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

James H Elrod, MMAO 

assessinginfo@cityofwarren.org 

7 

[Signature of person who is serving/mailing copy] 

Patrick James Gentry 

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

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

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

APPRAISAL OF REAL PROPERTY

11247 Chicago Rd

Warren, MI 48093

GENTRY CHICAGO ROAD SITE CONDOMINIUMS; MCCP NO. 1164; UNIT 6

Patrick Gentry

11247 Chicago Rd

Warren, MI 48093

$445,000

12/31/2025

Michael Collins, Jr., MSF

Collins Appraisal Group, Inc.

33717 Woodward Ave., Ste. 105

Birmingham, MI 48009

(248) 635-5500

michael@mycollinsappraisal.com

Form GA2V - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

LOCATED AT

FOR

OPINION OF VALUE

AS OF

BY

Page 2

Collins Appraisal Group, Inc.

33717 Woodward Ave., Ste. 105

Birmingham, MI 48009

(248) 635-5500

04/16/2026

Patrick Gentry

11247 Chicago Rd

Warren, MI 48093

Re: Property:

11247 Chicago Rd

Warren, MI 48093

Borrower:

n/a

File No.:

2404-104

Opinion of Value: $

445,000

Effective Date:

12/31/2025

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is 

attached.

The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal 

report, as improved, in unencumbered fee simple title of ownership.

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and 

city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the 

report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice.

The opinion of value reported above is as of the stated effective date and is contingent upon the certification and 

limiting conditions attached.

It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional 

service to you.

Sincerely,

Michael Collins, Jr., MSF

President/Appraiser

License or Certification #: 1205007701

State: MI Expires: 07/31/2027

michael@mycollinsappraisal.com

Page 3

Collins Appraisal Group

2404-104

RESIDENTIAL APPRAISAL REPORT

11247 Chicago Rd

Warren

MI

48093

Macomb

GENTRY CHICAGO ROAD SITE CONDOMINIUMS; MCCP NO. 1164; UNIT 6

13-03-260-006

2025

13,734

0

n/a

Patrick Gentry

Residential Site Dev

50

Gentry Chicago Site Condo Dev / City of Warren

47664

2604.00

True Cash Value

Property Tax Appeal

Patrick Gentry

Patrick Gentry

11247 Chicago Rd, Warren, MI 48093

Michael Collins, Jr., MSF

33717 Woodward Ave., Ste. 105, Birmingham, MI 48009

80

545

267

0

194

64

79

1

5

10

Other

5

See attached addenda.

Irregular

1.06 acres

R-1-A

One Family Residential District

12/25/2025

Residential

See attached addenda.

Asphalt

None

Concrete

Adequate

None

Mostly-Level

Irregular

Irregular

Adequate

Average

X

26099C0319G

09/29/2006

The subject site is located off Chicago Road and is part of residential site condominium development, similar to a platted 

residential subdivision. The subject site offers typical utility with no unusual easements or encroachments. The subject site offers average 

residential views to all sides of the property.

1

1

1-Story Ranch

2

2

Concrete/Good

Bk/Stn/Sid/Gd.

Asphalt/Good

Aluminum/Good

Glass/Vinyl/Gd.

Standard/Good

n/a

n/a

Full Concrete

n/a

n/a

n/a

2,190

0

Exposed Wd

Concrete

Concrete

Egress Wind

GFA

Gas

CAC

Wood/Tile/Good

Drywall/Good

Pt/Wd/Good

Tile/Good

Tile/Good

Standard/Good

1

Concrete

n/a

Brick/Concrete

None

None

0

5

3

0

0

0

2

Concrete

6

3

2.1

2,190

The subject is a 1-story ranch home featuring 3-bedrooms, 2.1-bathrooms, unfinished basement foundation, 3-car 

attached garage, and a covered patio.

The subject was constructed in 2023, appears 

adequately-maintained, and to be in good condition. No functional obsolescence was noted. 

Form GPRES2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

File No.:

SUBJECT

Property Address:

City:

State:

Zip Code:

County:

Legal Description:

Assessor's Parcel #:

Tax Year:

R.E. Taxes: $

Special Assessments: $

Borrower (if applicable):

Current Owner of Record:

Occupant:

Owner

Tenant

Vacant

Manufactured Housing

Project Type:

PUD

Condominium

Cooperative

Other (describe)

HOA: $

per year

per month

Market Area Name:

Map Reference:

Census Tract:

ASSIGNMENT

The purpose of this appraisal is to develop an opinion of:

Market Value (as defined), or

other type of value (describe)

This report reflects the following value (if not Current, see comments):

Current (the Inspection Date is the Effective Date)

Retrospective

Prospective

Approaches developed for this appraisal:

Sales Comparison Approach

Cost Approach

Income Approach

(See Reconciliation Comments and Scope of Work)

Property Rights Appraised:

Fee Simple

Leasehold

Leased Fee

Other (describe)

Intended Use:

Intended User(s) (by name or type):

Client:

Address:

Appraiser:

Address:

MARKET AREA DESCRIPTION

Location:

Urban

Suburban

Rural

Built up:

Over 75%

25-75%

Under 25%

Growth rate:

Rapid

Stable

Slow

Property values:

Increasing

Stable

Declining

Demand/supply:

Shortage

In Balance

Over Supply

Marketing time:

Under 3 Mos.

3-6 Mos.

Over 6 Mos.

Predominant

Occupancy

Owner

Tenant

Vacant (0-5%)

Vacant (>5%)

One-Unit Housing

PRICE

$(000)

Low

High

Pred

AGE

(yrs)

Present Land Use

One-Unit

%

2-4 Unit

%

Multi-Unit

%

Comm'l

%

%

Change in Land Use

Not Likely

Likely *

In Process *

* To:

Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends):

SITE DESCRIPTION

Dimensions:

Site Area:

Zoning Classification:

Description:

Zoning Compliance:

Legal

Legal nonconforming (grandfathered)

Illegal

No zoning

Are CC&Rs applicable?

Yes

No

Unknown

Have the documents been

Page 4

2404-104

RESIDENTIAL

Page 5

2404

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

WARREN 

City Assessor's Office 

One City Square, Suite 310 

Warren, Michigan 48093 

(586) 574-4532 

2026 

- NOTICE OF MARCH BOARD OF REVIEW ACTION 

GENTRY PATRICK 

DATE: 

March 30, 2026 

11247 CHICAGO 

B.O.R. PETITION #: 

2026-M-125 

WARREN, MI 48093 

PARCEL NUMBER: 

12-13-03-260-006 

PROPERTY ADDRESS: 11247 CHICAGO 

Dear Property Owner: 

The City of Warren Board of Review has reviewed the Assessor's records of your property and the 

information you supplied for your appeal. 

After due consideration of all the data necessary to compute your 

Assessed and Taxable Values, they have made the following determination: 

Original Assessed Value: 

271,520 

Board of Review Assessed Value: 

271,520 

Original Taxable Value: 

266,296 

Board of Review Taxable Value: 

266,296 

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

Property Classification: 

407 (RESIDENTIAL CONDOMINIU 

Residential 

Board of Review Decision: 

APPEAL DENIED - REVIEWED EVIDENCE PROVIDED - ASSESSMENT AFFIRMED. 

If you appealed the ASSESSED and/or TAXABLE VALUE of your property, or filed 

a POVERTY EXEMPTION request with the 

Board of Review, and you are not satisfied with their decision, 

you may further your appeal to the Michigan Tax Tribunal 

(MTT). 

If you elect to proceed with an appeal to the MTT, you must file a Small Claims Petition Form, available at 

https://www.michigan.gov/taxtrib. The MTT will then send you a Notice of Docket Number. 

For property classified as 

RESIDENTIAL, you MUST file your Petition no later than July 31. 

For property classified as COMMERCIAL, INDUSTRIAL, UTILITY, or PERSONAL, you MUST file your Petition no later than 

May 31. 

For Entire Tribunal appeals, Petitions should be mailed to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

If you appealed your PROPERTY CLASSIFICATION to the Board of Review, and you elect to proceed with an appeal of their 

decision, you must file the enclosed "PETITION FOR CHANGE OF PROPERTY CLASSIFICATION" form with the State Tax 

Commission (STC). Your letter and Petition form MUST be postmarked no later than June 30. 

Mail the letter to the following 

address: 

a 

State Tax Commission 

P.O. Box 30471 

Lansing, Michigan 48909-7971 

If you have any questions regarding these procedures, please contact the Michigan Tax Tribunal: phone (517) 636-7551, email 

taxtrib@michigan.gov or the State Tax Commission: phone (517) 335-3429, email State-Tax-Commision@michigan.gov 

Secretary, Board of Review

Page 2

parcel Number: 

12-13-03-260-006 

Jurisdiction: 

CITY OF WARREN 

County: 

Macomb 

Printed on 

04/02/2026 

Grantor 

[Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

verified 

pPrent. 

Price 

Date 

Type 

& Page 

By 

Trans. 

GENTRY CHICAGO ROAD LLC 

GENTRY PATRICK 

11 08/30/2022 

(wD 

|21-NOT USED/OTHER 

28796/344 

NOT VERIFIED 

100 

| 

| 

— 

Property Address 

B 

~|Class: 

RESIDENTIAL CONDO [Zoning: 

R-1-A 

[Building Permit(s) 

I 

Date 

Number 

Status 

[11247 CHICAGO 

School: 

WARREN CONSOLIDATED SCHOOLS 

RESIDENTIAL MECHANICAL 

12/08/2022 

|PM22-002324 

open 

| 

oo 

~~ 

|P.R.E. 

100% 01/01/2024 

RESIDENTIAL PLUMBING 

11/07/2022 

| PP22-000952 

open 

| 

Owner's Name/Address 

oo 

RES 

- ELECTRICAL 

10/25/2022 

|PE22-001787 

open 

a chaches 

2027 Est TCV Tentative RECEIPT 

08/25/2022 

|PrR22-0161 

open 

WARREN, 

MI 48093 

['X [Improved 

[ 

~ [vacant 

[Land value Estimates for Land Table 03200.Neighborhood 

03200 

| 

| 

| 

Public 

| 

* Factors 

* 

| 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

t 

d 

——| Res North 

of 

10 Mile 

01.061 Acres 

68,189 

100.000 

72,349 

| 

} 

| 

[Dirt Roa 

1.06 Total Acres 

Total 

Est. 

Land value 

= 

72,349 

Tax Description 

| 

gravel 

Road 

[GENTRY CHICAGO ROAD SITE CONDOMINIUMS; 

| 

I Road. 

— 

——— 

- 

MCCP NO. 

1164; 

UNIT 

6 

: 

Sidewalk 

Comments/InfTluences 

water 

Sewer 

split/Comb. 

on 11/09/2018 completed 

Electric 

11/09/2018 tkeyworth 

; 

Gas 

STR 

chi 

parcel 

(s): 

12-13-03-260- 

5 

-13- 

i 

03-260-002, 12-13-03-260-003, 12-13-03- 

ree LO 

res 

260-004, 

12-13-03-260-005, 

12-13-03-260- 

Underground Utils. 

topography 

of 

| 

site 

Er mme—— 

Rolling 

Low 

High 

Landscaped 

Swamp 

wooded 

pond 

waterfront 

Ravine 

wetland 

: 

Year 

Lan 

Building 

Assessed 

Board of 

Tribunal/ 

Taxable 

Flood Plain 

value 

value 

value 

| 

Review 

Other 

value 

what 

2027 

Tentative 

Tentative 

Tentative 

Tentative 

NT 

09/13/2023 

Field Revi 

[2026 

36,170 

235,350 

271,520 

271,520M 

266,296C 

2025 

36,170 

234,100 

270,270 

259,296C 

2024 

36,170 

251,840 

288,010 

251,500m 

251,500s

Page 3

Residential 

Building 

1 of 

1 

parcel 

Number: 

12-13-03-260-006 

Printed 

on 

04/02/2026 

Building Type 

(3) 

Roof (cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/pecks 

(17) Garage 

Lump 

Sum 

Items: 

<<<<< Calculations too Tong. 

See valuation printout for complete pricing. 

X 

[SingTe Family 

Eavestrough 

X 

|Gas 

oil 

Elec. 

Appliance ATTow. 

Interior 

1 Story | Area|Type 

Year BUiTt: 

2023 

Mobile Home 

Insulation 

wood 

coal 

Steam 

Cook Top 

Interior 

2 Story 

Z0i[ccp 

(1 Story) 

Car Capracity: 

Town Home 

0{Front overhang 

Forced Air w/o Ducts 

1 Dishwasher 

2nd/same Stack 

34|ccp 

(1 story) 

Class: 

BC 

Duplex 

0|other overhang 

Forced Air w/ Ducts 

1iGarbage Disposal 

Two Sided 

28lcpp 

Exterior: Siding 

A-Frame 

@ Interior 

Forced Hot water 

Bath Heater 

Exterior 1 Story 

Brick ven.:.0 

Electric Baseboard 

vent Fan 

Exterior

Page 4

P

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

APPRAISAL OF REAL PROPERTY

11247 Chicago Rd

Warren, MI 48093

GENTRY CHICAGO ROAD SITE CONDOMINIUMS; MCCP NO. 1164; UNIT 6

Patrick Gentry

11247 Chicago Rd

Warren, MI 48093

$445,000

12/31/2025

Michael Collins, Jr., MSF

Collins Appraisal Group, Inc.

33717 Woodward Ave., Ste. 105

Birmingham, MI 48009

(248) 635-5500

michael@mycollinsappraisal.com

Form GA2V - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

LOCATED AT

FOR

OPINION OF VALUE

AS OF

BY

Page 2

Collins Appraisal Group, Inc.

33717 Woodward Ave., Ste. 105

Birmingham, MI 48009

(248) 635-5500

04/16/2026

Patrick Gentry

11247 Chicago Rd

Warren, MI 48093

Re: Property:

11247 Chicago Rd

Warren, MI 48093

Borrower:

n/a

File No.:

2404-104

Opinion of Value: $

445,000

Effective Date:

12/31/2025

In accordance with your request, we have appraised the above referenced property. The report of that appraisal is 

attached.

The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal 

report, as improved, in unencumbered fee simple title of ownership.

This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and 

city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the 

report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice.

The opinion of value reported above is as of the stated effective date and is contingent upon the certification and 

limiting conditions attached.

It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional 

service to you.

Sincerely,

Michael Collins, Jr., MSF

President/Appraiser

License or Certification #: 1205007701

State: MI Expires: 07/31/2027

michael@mycollinsappraisal.com

Page 3

Collins Appraisal Group

2404-104

RESIDENTIAL APPRAISAL REPORT

11247 Chicago Rd

Warren

MI

48093

Macomb

GENTRY CHICAGO ROAD SITE CONDOMINIUMS; MCCP NO. 1164; UNIT 6

13-03-260-006

2025

13,734

0

n/a

Patrick Gentry

Residential Site Dev

50

Gentry Chicago Site Condo Dev / City of Warren

47664

2604.00

True Cash Value

Property Tax Appeal

Patrick Gentry

Patrick Gentry

11247 Chicago Rd, Warren, MI 48093

Michael Collins, Jr., MSF

33717 Woodward Ave., Ste. 105, Birmingham, MI 48009

80

545

267

0

194

64

79

1

5

10

Other

5

See attached addenda.

Irregular

1.06 acres

R-1-A

One Family Residential District

12/25/2025

Residential

See attached addenda.

Asphalt

None

Concrete

Adequate

None

Mostly-Level

Irregular

Irregular

Adequate

Average

X

26099C0319G

09/29/2006

The subject site is located off Chicago Road and is part of residential site condominium development, similar to a platted 

residential subdivision. The subject site offers typical utility with no unusual easements or encroachments. The subject site offers average 

residential views to all sides of the property.

1

1

1-Story Ranch

2

2

Concrete/Good

Bk/Stn/Sid/Gd.

Asphalt/Good

Aluminum/Good

Glass/Vinyl/Gd.

Standard/Good

n/a

n/a

Full Concrete

n/a

n/a

n/a

2,190

0

Exposed Wd

Concrete

Concrete

Egress Wind

GFA

Gas

CAC

Wood/Tile/Good

Drywall/Good

Pt/Wd/Good

Tile/Good

Tile/Good

Standard/Good

1

Concrete

n/a

Brick/Concrete

None

None

0

5

3

0

0

0

2

Concrete

6

3

2.1

2,190

The subject is a 1-story ranch home featuring 3-bedrooms, 2.1-bathrooms, unfinished basement foundation, 3-car 

attached garage, and a covered patio.

The subject was constructed in 2023, appears 

adequately-maintained, and to be in good condition. No functional obsolescence was noted. 

Form GPRES2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

File No.:

SUBJECT

Property Address:

City:

State:

Zip Code:

County:

Legal Description:

Assessor's Parcel #:

Tax Year:

R.E. Taxes: $

Special Assessments: $

Borrower (if applicable):

Current Owner of Record:

Occupant:

Owner

Tenant

Vacant

Manufactured Housing

Project Type:

PUD

Condominium

Cooperative

Other (describe)

HOA: $

per year

per month

Market Area Name:

Map Reference:

Census Tract:

ASSIGNMENT

The purpose of this appraisal is to develop an opinion of:

Market Value (as defined), or

other type of value (describe)

This report reflects the following value (if not Current, see comments):

Current (the Inspection Date is the Effective Date)

Retrospective

Prospective

Approaches developed for this appraisal:

Sales Comparison Approach

Cost Approach

Income Approach

(See Reconciliation Comments and Scope of Work)

Property Rights Appraised:

Fee Simple

Leasehold

Leased Fee

Other (describe)

Intended Use:

Intended User(s) (by name or type):

Client:

Address:

Appraiser:

Address:

MARKET AREA DESCRIPTION

Location:

Urban

Suburban

Rural

Built up:

Over 75%

25-75%

Under 25%

Growth rate:

Rapid

Stable

Slow

Property values:

Increasing

Stable

Declining

Demand/supply:

Shortage

In Balance

Over Supply

Marketing time:

Under 3 Mos.

3-6 Mos.

Over 6 Mos.

Predominant

Occupancy

Owner

Tenant

Vacant (0-5%)

Vacant (>5%)

One-Unit Housing

PRICE

$(000)

Low

High

Pred

AGE

(yrs)

Present Land Use

One-Unit

%

2-4 Unit

%

Multi-Unit

%

Comm'l

%

%

Change in Land Use

Not Likely

Likely *

In Process *

* To:

Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends):

SITE DESCRIPTION

Dimensions:

Site Area:

Zoning Classification:

Description:

Zoning Compliance:

Legal

Legal nonconforming (grandfathered)

Illegal

No zoning

Are CC&Rs applicable?

Yes

No

Unknown

Have the documents been

Page 4

2404-104

RESIDENTIAL

Page 5

2404

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Patrick

M.I.

James

Last Name/Company Name

Gentry

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

11247 Chicago Road

City or Town

Warren

State

Michigan

ZIP Code

48093

Telephone Number

586-206-8304

Fax Number

E-mail Address

pgentry@pjcash.net

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? No

 *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]

Page 2

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

Subject property is over accessed and the best and most reliable evidence is the appraisal by Michael Collins, which will be submitted.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 12-13-03-260-006

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

271520

Current Taxable Value as established by the BOR:

271520

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

445000 

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

222500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Patrick Gentry

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.