Paul Chirco, Petitioner V City Of St. Clair Shores, 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 

Paul Chirco, 

 

Petitioner, 

 

 

 

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION 

v 

 

 

MTT Docket No. 24-003404 

City of St. Clair Shores, 

 

 

Respondent. 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date 

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if 

available, if they do not agree with the POJ and to state in writing why they do not agree 

with the POJ (i.e., exceptions).” 

 

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.1 

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year(s) 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 Final 

Opinion and Judgment within 20 days of entry of this Final Opinion and Judgment, 

subject to the processes of equalization.2 To the extent that the final level of 

assessment for a given year has not yet been determined and published, the 

assessment rolls shall be corrected once the final level is published or becomes known. 

 

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 within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

 

1 See MCL 205.726. 

2 See MCL 205.755.

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MTT Docket No. 24-003404 

Page 2 of 3 

 

the Tribunal to have been unlawfully paid shall 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 Final Opinion and 

Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, 

through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 

31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at 

the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after 

December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 

2019, through December 31, 2019, at the rate of 6.39%, (ix)

Page 3

MTT

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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 

 

Paul Chirco, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003404 

 

City Of St. Clair Shores, 

 

Case Type: Valuation 

Respondent. 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Nancy Klukowski, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

October 15, 2025 

Appearances on Behalf of Petitioner: 

Paul Chirco 

Appearances on Behalf of Respondent: Melissa Listenbee, Assessor 

 

PROPOSED JUDGMENT 

 

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable 

value (TV) for the tax year at issue shall be as follows: 

 

Parcel Number: 5009-14-26-153-018 

Year

TCV

SEV

TV

2024

$190,000

$95,000

$95,000

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR) and did so to the 2024 March BOR. The BOR did not change the 

assessment. 

 

Petitioner filed a petition with the Tribunal on June 3, 2024, and Respondent filed an 

answer on September 23, 2024. 

 

On September 10, 2024, the Tribunal issued an order placing Petitioner in default for 

failing to pay the required filing fee with the petition. Petitioner subsequently cured the 

default. On September 23, 2024, the Tribunal issued an order setting aside Petitioner’s 

default.

Page 2

MTT Docket No. 24-003404 

Page 2 of 8 

 

The amount of SEV or TV in dispute, as set forth in the pleadings, for 2024 is within the 

jurisdictional limits of the Small Claims Division.1 Further, the property’s assessment for 

2025 is not included in this proceeding, at Petitioner’s request.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

a) Whether the subject property is assessed in excess of 50% of its TCV. 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

b) Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, physical losses to 

the property, the lesser of the rate of inflation or 5%, and physical additions to the 

property, including omitted property (i.e., property not previously assessed). 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b). 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287

Page 3

MT

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Page 1

Sot 

0A 

JF 

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) 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 

First Name 

M.I. 

Last Name/Company Name 

PAUL 

7 | CHIR C@ 

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

i%A] 

S HARK 

WAY 

Stat 

ZIP 

Cod 

- 

fr 

SHELBY TwE 

wt |" Z£3/6 

Telephone Number 

Fax Number 

SEL 419-9078 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

PCHRD 

© CHIR 

CO TITLE . CAT 

Section 2: Petitioner’s Altorney Authotized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[_] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

iizices® 

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) 

[0 True Cash and Taxable Value 

[0 Poverty Exemption 

JX(Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

O 

Eligible Manufacturing Personal Property (ESA) 

Oa 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 

ZL pectuaed 

0 = 

on 

7/4/23 raw. 

en? 

a good 

fails 

Lhasz. 

We Aang oo feed 

Zid 2023 PNG, ay; 

7 0 Zh J 

oh el 

7 

bo 

Hii an vbars 

wduoZeors 

hc on 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: ZC, ZL 

/ 

Did you protest the assessment at a Board of Review (80Ry? JX] Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision; Bf March 

O July 

Od December 

If No, check the applicable reason(s): 

O 

Not required to attend 

Od Assessment Change Notice was not received by Petitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order

Page 3

gies” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the multipie parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

5009 -/Y-2b- 153-018 

Classification of Property: 

j=, 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

? [26,000 

ry Value as established by the BOR: 

(26. 000 

What

Page 4

S

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Page 1

September 19, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: Docket #24-003404 Appeal Vacant Ten Mile Lot 2024 Assessment Year 

Dear Members, 

This letter is in response to the September 17, 2025 updated submission to the tribunal by 

the St. Clair Shores assessor in the above referenced petition. 

First of all, the conjecture of the property value based on actions after the tax day are 

misleading, blatantly false and is not within the purview of this board for many reasons. 

One being that the assessor is not aware of the over $75,000 that went into the property 

since the initial purchase( Exhibit A & B, plus surveys, leveling and fill dirt). In addition, the 

sale to the neighbor to the West was in exchange for a 15 year access agreement for dock 

storage worth far less than $50,000. Most importantly, the property is virtually unbuildable 

due to flood plain issues and setback requirements. After spending months on building 

plans and discussions with State and Federal authorities the building site did not work. The 

site would have to be raised 6 feet above the neighbors property with large retaining walls 

on each side. It would have been a monstrosity to the neighbors and drainage would have 

been a huge problem. The conclusion of the builder, as well as, the architect was that this 

was in all practicality, an unbuildable site. The only value to the lot was as greenspace for 

the two adjacent properties. 

As to the comparables provided by the Assessor, they are cherry picked exclusive lakefront 

sites much larger and with potential 

for multimillion dollar homes.

Page 2

In conclusion, the purchase price and appraisals submitted by the petitioner speak for 

themselves and one cannot look past the tax date for value. Far too many factors can come 

into play, as clearly demonstrated by the petitioner. If the value was there, the petitioner 

would have built a nice home benefiting the community rather than selling the lot as 

greenspace. 

Respectfully, 

Paul 

T. Chirco 

Petitioner

Page 3

EXHIBIT 

A 

Proposal/Contract 

aritime 

Corporation. 

Pile driving and Marine Contracting. 

8800 Springer Ln. 

Shelby Twp, Mi. 48316 

Office 586-949-4500 - Mobile 586-747-5750 

david@shorelinedeveloper.com 

 www.shorelinedeveloper.com 

PROPOSAL SUBMITTED TO: 

(BOAT SLIP PROPOSAL) 

Proposal No. 

24-3916 

Name: 

Mr. Paul Chirco 

Date: 4/14/24 

Phone: 

586-419-0078 

Fax: 

Mobile: 

Street: 

Vacant lot 10 Mile rd 

City: 

St Clair Shores 

State: Mi. 

Zip 48081 

Email: pchirco@chircotitle.com 

Maritime Corp. proposes to furnish all materials, equipment and labor necessary to 

complete the following. 

A) Remove approximately 50 

I. ft. of existing seawall, excavate and haul approx. 

200 c. yds, remove and haul away existing boat house, Installation of 

approximately 65 I.ft.. of steel interlocking sheeting for a 12’ setback boat slip, 

supply and install one 10,000# golden elevator lift. 

B) 

Materials to be used: 16’ x 8-gauge steel interlocking sheeting, 7’ x 8-gauge tie 

back sheets, %" x 20’ tie rods, 6” x 4” x 3/8” steel angle capping. 10K “Golden” 

elevator lift with all aluminum and stainless-steel beams and hardware, direct 

drive gearboxes and remote control with auto stop. 

C) 

Maritime Corporation responsible for state, federal and local MINOR permits 

if 

required. 

D) 

Maritime Corporation not responsible for any underground electrical, plumbing or 

landscaping. 

E) Any additional work to be performed will be based at unit prices. 

All the work is to be completed in

Page 4

EX

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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 

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] 

 

 

 

 

Paul Chirco

24-003404

City of St. Clair Shores

Vicky Shipman

9/18/2025

Evidence

PCHIRCO@CHIRCOTITLE.COM

VICKY A. SHIPMAN

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Page 1

CITY OF 

Mayor 

Council Members: 

Kip C. Walby 

y 

Linda C. Bertges 

Mayor Pro-Tem 

. 

es 

John D. Caron 

David J. Rubello 

MICHIGAN 

Ronald J. Frederick 

City Manager 

Candice B. Rusie 

Dustin L. Lent 

Chris M. Vitale 

27600 Jefferson Avenue, St. Clair Shores, MI 48081-2075 

Phone: 586-445-5200 Fax: (586) 447-3355 www.scsmi.net 

September 17, 2025 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: Docket #24-003404 ~ Appeal of Vacant Land on 10 Mile Rd — 2024 Assessment Year 

Dear Tribunal Members, 

I am writing in response to the appeal filed by Paul and Denise Chirco regarding the 2024 

assessment of their vacant land located on 10 Mile Road. 

The March Board of Review for 2024 established the property’s assessed value at $126,000, 

indicating a True Cash Value (TCV) of $252,000. Since that time, the petitioners have divided 

the property and sold each half to the neighboring property owners. While the deeds recorded did 

not reflect sales prices, a Property Transfer Affidavit filed by one purchaser indicates that they 

paid $140,000 for their half. It is reasonable to conclude that the adjoining neighbor paid a 

similar amount, suggesting a total sales price of $280,000. 

Although these sales occurred after the 2024 tax day and therefore do not establish the 2024 

TCV, it is worth noting. 

At the March Board of Review, the petitioners submitted an appraisal with a concluded market 

value of $165,000 as of March 27, 2023. This appraisal is flawed and unsupported for the 

following reasons: 

1. 

Property Characteristics Misrepresented 

o 

The subject property has both a lake view in the front and a canal at the rear. 

o 

The frontage includes an casement that cannot be obstructed, which means the 

property functions as lakefront with canal access, not simply a canal lot as 

classified by the appraiser. 

2. 

Inappropriate Comparable Sales 

o 

Comparable #1: Irregular canal lot adjacent to commercial property, no lake 

view. Not comparable. 

o 

Comparable #2: Lakefront property in Harrison Township (less desirable 

location). Appraiser applied an unsupported —$50,000 land adjustment despite the 

lot only having 10' less frontage. 

o 

Comparable #3: Canal property with a home. The appraiser failed to rationalize 

the adjustment for removing the home, and this lot also has 9' less frontage.

Page 2

o 

Comparable #4: Neither lakefront nor canal, and improved. Once again, no 

explanation was provided for how the improvements were extracted. 

o 

Comparable #5: Canal property with improvements, again with no rationale for 

adjustments. 

The appraisal lacks credible adjustments and misclassifies the subject, rendering the conclusion 

unreliable. 

Enclosed with this response are: 

» 

The subject property record card. 

» 

Vacant land sales with similar lake frontage. 

* 

Record cards and deeds for each comparable sale. 

These sales support a front-foot rate of $4,200, consistent with the assessment methodology used 

for the subject property. 

Given the flawed appraisal and the reliable supporting sales data, the established 2024 TCV of 

$252,000 is both fair and supportable. We respectfully request that the Tribunal uphold the 

March Board of Review’s determination. 

Thank you for your consideration. 

Respectfully submitted, 

zze 

cky A. SHipman 

City Assessor

Page 3

RECEIVED 

Michigan Department of Treasury 

L-4260 

2766 (Rev. 05-16) 

MAR 

0 7 

Property Transfer Affidavit 

This form is issued under authority of P.A. 415 of 1994. 202 2 mandatory. 

This form must be filed

Page 4

E-RECORD

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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

Paul Chirco,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003404

City Of St. Clair Shores, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 15, 2025 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003404

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized

Page 3

MTT

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M

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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

Paul Chirco,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003404

City Of St. Clair Shores,

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.

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.

Page 2

MTT Docket No. 24-003404

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 15, 2024

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 provide 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

Page 4

MTT

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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] 

 

 

 

 

Paul Chirco

24-003404

City of St Clair Shores

Vicky Shipman

9-23-24

answer

pchirco@chircotitle.com

Vicky A Shipman

Vicky A Shipman

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Page 1

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

09/23/2024 02:14 PM

BOARD OF REVIEW DECISION

St. Clair Shores, MI 48081

27600 Jefferson Circle Drive

City of St. Clair Shores

Assessing Department

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2024

0.0000

2024

126,000

"BOARD OF REVIEW" TAXABLE VALUE 

126,000

2024 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2024

126,000

126,000

2024 ORIGINAL ASSESSED VALUE

Board of Review Comments:

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

5009-14-26-153-018

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

402 (RESIDENTIAL-VACANT)

THIS PROPERTY IS CLASSIFIED AS

SHELBY TWP MI 48316

3045 HARROW WAY

CHIRCO, DENISE A/ PAUL T

LAKE ST. CLAIR GARDENS SUB'N NO 1 (L10, P65) E 20' OF

LOT 158 & ALL OF LOT 159 ALSO ALL THAT PART OF

VACATED 10 MILE ADJ

10 MILE RD

5009-14-26-153-018

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2024

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003404

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of St. Clair Shores (MACOMB)

First Name

Vicky

M.I.

A

Last Name/Company Name/Unit of Government

Shipman

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

27600 Jefferson

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3357

Fax Number

E-mail Address

vickys@scsmi.net

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

First Name

Vicky

M.I.

A

Last Name

Shipman

Firm Name (if any)

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

27600 Jefferson

27600

City or Town

St Clair Shores

State

Michigan

ZIP Code

48081

Telephone Number

586-447-3357

Fax Number

E-mail Address

vickys@scsmi.net

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Assessment does not exceed 50% of market value.

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? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

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

Paul Chirco, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003404

City Of St. Clair Shores,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on September 12, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 2024

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 provide 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

Paul Chirco, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003404

City Of St. Clair Shores,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on September 12, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

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Page 2

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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

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

Paul Chirco,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003404

City Of St. Clair Shores,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003404

Page 2 of 4

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paul Chirco,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003404

City Of St. Clair Shores,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the

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 

WIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULA 

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) 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 Smal 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 

FAUL. 

7 | CHICO 

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

Fi%AS HARKDW 

WA 

J 

State 

ZIP Code 

SHELBY Tw 

Wt | G53 /6 

Telephone Number 7 

Fax Number 

229. 0078 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-majl) 

PUHTREO 

€ CHIR CO TITLE 

. Lr 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parceisareyou | [[] vest 

[J] No** 

appealing? 

Hf yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

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

[1 True Cash and Taxable Value 

{J Poverty Exemption 

PX raxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[7 Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

E 

[[} 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 

@ g 

loc? We fails fn 

eZ, 2023 g-PlSR0, <A jad 

added why 

dhork. 2 ply A 

fol 

TB 

a 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

OL 

ral 

\_2 

Did you protest the assessment at a Board of Review (sory? XX] Yes 

[a] No 

if Yes, check which BOR you attended AND attach the BOR decision: Jf march 

[] auly 

[J December 

If No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

[m} Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel! Identification Number: 

5009-14-22 - 153-015 

Classification of Property: 

eal 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

i) Value {also known as State Equalized Value) as established by the BOR: 

[A6,000 

Current 

Taxable Value as established by the BOR: 

[26,000 

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

199,000

Page 4

STATE

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

Paul Chirco,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003404

City Of St. Clair Shores,

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 279. 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: September 10, 2024

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 provide 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

Paul Chirco,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003404

City Of St. Clair Shores,

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 279. 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: September 10, 2024

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 provide 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 

WIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULA 

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) 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 Smal 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 

FAUL. 

7 | CHICO 

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

Fi%AS HARKDW 

WA 

J 

State 

ZIP Code 

SHELBY Tw 

Wt | G53 /6 

Telephone Number 7 

Fax Number 

229. 0078 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-majl) 

PUHTREO 

€ CHIR CO TITLE 

. Lr 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parceisareyou | [[] vest 

[J] No** 

appealing? 

Hf yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

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

[1 True Cash and Taxable Value 

{J Poverty Exemption 

PX raxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[7 Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

E 

[[} 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 

@ g 

loc? We fails fn 

eZ, 2023 g-PlSR0, <A jad 

added why 

dhork. 2 ply A 

fol 

TB 

a 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

OL 

ral 

\_2 

Did you protest the assessment at a Board of Review (sory? XX] Yes 

[a] No 

if Yes, check which BOR you attended AND attach the BOR decision: Jf march 

[] auly 

[J December 

If No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

[m} Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel! Identification Number: 

5009-14-22 - 153-015 

Classification of Property: 

eal 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

i) Value {also known as State Equalized Value) as established by the BOR: 

[A6,000 

Current 

Taxable Value as established by the BOR: 

[26,000 

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

199,000

Page 4

STATE

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