Record Finder / 26-000928-TT
Michigan

Paul P Agosta Petitioner V Township Of Southfield Respondent

Petitioner
Paul P Agosta
Respondent
Township Of Southfield

Case overview

Docket number
26-000928-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
9Proof of Service of Misc Documents was received.RESPNot recorded07/23/2026Not recordedDownload
8DocumentationRESPNot recorded07/23/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
7A request for informal conference was served on the Tribunal.PETNot recorded06/17/2026Not recordedDownload
6Notice of FilingNot recordedNot recorded06/16/2026Not recordedDownload
5Answer was receivedRESPNot recorded05/15/2026Not recordedDownload
4Order of Partial DismissalNot recordedNot recorded05/14/2026Not recordedDownload
3Petition has been verifiedPET105/14/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded05/14/2026Not recordedDownload
1A petition was received.PETNot recorded04/09/2026$0.00Download

Documents

DKT# 26-000928-POS_INSPECTION LETTER.pdfRead complete document text →
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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 P AGOSTA

26-000928

TOWNSHIP OF SOUTHFIELD

Kimberly Hampton

July 23, 2026

Inspection Letter

PAUL P. AGOSTA

pa121749@gmail.com 

/s/ Kimberly Hampton

Kimberly Hampton

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DKT# 26-000928-INSPECTION LETTER.pdfRead complete document text →
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Page 1

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

 

 

 Equalization Division 

 (248) 858-0740 | equal@oakgov.com 

 

 

 

250 Elizabeth Lake Road, Ste. 1000 W | Oakland Pointe Office Building | Pontiac, MI 48341 | Fax (248) 858-2074 | oakgov.com 

July 23, 2026 

 

Paul P. Agosta 

32940 Outland Trl. 

Bloomfield Hills, MI 48301 

Email: pa121749@gmail.com 

 

Ref: TB-24-04-126-044 

Docket No: 26-000928 

 

Dear Paul P. Agosta:: 

 

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

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

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

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

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

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

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

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

Hearing. 

 

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

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

 

 

Sincerely, 

 

Terry D. Schultz 

Chief, Oakland County Equalization 

 

cc: Michigan Tax Tribunal

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000928

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

Party Filing Document 

Respondent

Files

Document Type: Documentation

Attachment File Name: DKT# 26-000928-INSPECTION LETTER

Document Type: Proof of Service: Misc Documents

Attachment File Name: DKT# 26-000928-POS_INSPECTION LETTER

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

RECEIVED 

JUN 2 3 2026 

SAICHIGES 

TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Paul P Agosta 

, 

MICHIGAN TAX TRIBUNAL 

| 

Petitioner(s) 

Vv 

| 

MTT Docket No.26-000928 

Townshio of Southfield 

, 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

| am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

A hearing has not yet been scheduled in this case. 

Name of Requestor: Paul Agosta 

Requestor's Phone Number: 

586-612-9706 

Requestor's Email (if any): pa121749@gmail.com 

The requester is the: 

[eA Taxpayer [Local Unit of Government 

[1 Authorized Representative of 

pe 

Requestor Signature 7 

~~ 

6/17/2026 

Date

Page 2

| 

Page 2 of 2 

| 

PROOF OF SERVICE 

| certify that on this date 6/17/2026 

, 

I served a copy of this request on 

"Township of Southfield 

(the opposing party if not represented or their 

representative) by: 

Personal Delivery [_] First Class Mail [_] Registered or Certified Mail or 

[Other Designated Delivery Service (UPS, FedEx) 

ys 

/ 

pe 

06/17/2026 

Date 

Signature 

Jd 7 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Mi 48906 

E-Filing: hitps://eFiling.apps.lara.state.mi.us

Page 3

Paul Agosta 

32940 Outland Trl 

Bingham Farms, 

MI 48025-2554 

’ 

Receiveq 

JUN 22 206 

LARA 

17 JUN 2026 FMZ LW, 

§ 

Micniean Tax TR burac 

loll 

W. Ottawe. ST 

Lass Mi 

NS 533 

TN 

Ln Lm

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SC-Notice_of_Filing_of_Answer.2026-06-16_10-29-04.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paul P Agosta,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000928

Township Of Southfield,

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. 26-000928

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

Paul P Agosta,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000928

Township Of Southfield,

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

Page 4

MTT

Page 5

S

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scanswer_val_class.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000928

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Southfield (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

TERRY

M.I. 

D

Last Name

SCHULTZ

Firm Name (if any)

OAKLAND COUNTY EQUALIZATION

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

250 ELIZABETH LAKE RD

SUITE 1000 WEST

City or Town

PONTIAC

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0776

E-mail Address

appeals@oakgov.com

 

 

Subject Property Information:

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

 *If necessary, attach a separate sheet.

N/A 

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

Yes

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

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

APPLICABLE STATUES, AND APPLICABLE REGULATIONS.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

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

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

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

TB-24-04-126-044

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Residential (check one)

Current Assessed Value as established by the Board of Review:

428050

Current Taxable Value as established by the Board of Review:

428050

What do you believe is the fair market value?

856100

What do you believe is the taxable value?

428050

 

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

Respondent’s Signature: 

/s/ TERRY D. SCHULTZ

Attorney or Authorized Agent’s Signature:

/s/

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Partial_Dismissal_-_Valuation.2026-05-14_09-10-01.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paul P Agosta,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000928

Township Of Southfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 14, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 P Agosta,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000928

Township Of Southfield,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 14, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

ETE i 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

APR 1 3 2026 

MICHIGAN TAX TRIBUNAL 

MARLON {. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Paul 

P 

Agosta 

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

32940 Outland Trail 

City or Town 

State 

ZIP Code 

Bingham Farms 

Mi 

48025 

Telephone Number 2 0 65-61 2-9706 

pa121749@gmail.com 

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

Representative’s Contact information 

Section 2: Petitioner’s Attorney/Authorized 

] 

First Name 

Ml 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

Section 3: Subject Property Information “use the multiple parcel form for additional, centiguous parcels. 

How many parcels are you 

appealing? 

TB-24-04-126-044 

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

[J Yes 

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

No** 

Property Address (No., Street) 

32940 Outland Trail

Page 2

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I purchased the property in question in June, 2025. 

It had been on the market for over 9 

months listed at $865,000. 

It was being sold with all of its furnishing included. The 

property owners spent less than 6 weeks each year of ownership on the premises and 

therefore the exterior of the lot was poorly maintained. While the property had a full 

basement, it was unfinished. $10,000 was escrowed at closing to address the significant 

deficiencies found during the property inspection. If you take into account the value of 

the furnishing included and the fully depleted escrow funds, the purchase price was 

closer to $810,000. 

Section 6: Jurisdictional Issues 

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

[7] No 

If Yas, check which BOR you attended: O March 

O July 

O December 

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

0 Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

[|| Appealing within 35 days of State Tax Commission Order 

[m] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcet form for additional, contiguous parcets. 

Parcel Number, 

" 

TB-24-04-126-044 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [7 

Commercial (J 

Industria] 

Residential (0 

Timber-Cutover [J 

Developmental J 

Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: $428,050 

$428,050 

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

$810,000 

What do you believe is the assessed vatue? (muitiply true cash 

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

value by .5) 

$405,000 

assessed value) $405,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

[J No 

If you answered yes to the above question, you are not required to pay any filing fees, 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for afl tax years at 

issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Vatue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for each additional parcel, as indicated above. 

ifthe property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *reguired 

Petitioner or 2 

y/Authorized a

Page 4

** Notice of March Board of Review Change ** 

FROM 

TOWNSHIP OF SOUTHFIELD 

’ 

MICHEAL R. LOHMEIER, ASSESSOR 

18550 WEST 13 MILE ROAD 

SOUTHFIELD TWP MI 48025-5262 

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

i 

AGOSTA MARITAL TR, PAUL 

32940 OUTLAND TRL

Page 5

O\ |

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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 P Agosta,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000928

Township Of Southfield,

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: May 14, 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

Paul P Agosta,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000928

Township Of Southfield,

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: May 14, 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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

ETE i 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

APR 1 3 2026 

MICHIGAN TAX TRIBUNAL 

MARLON {. BROWN, DPA 

DIRECTOR 

VALUATION / UNCAPPING 

PROPERTY TAX APPEAL PETITION FORM 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Paul 

P 

Agosta 

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

32940 Outland Trail 

City or Town 

State 

ZIP Code 

Bingham Farms 

Mi 

48025 

Telephone Number 2 0 65-61 2-9706 

pa121749@gmail.com 

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

Representative’s Contact information 

Section 2: Petitioner’s Attorney/Authorized 

] 

First Name 

Ml 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

Section 3: Subject Property Information “use the multiple parcel form for additional, centiguous parcels. 

How many parcels are you 

appealing? 

TB-24-04-126-044 

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

[J Yes 

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

No** 

Property Address (No., Street) 

32940 Outland Trail

Page 2

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

0 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

I purchased the property in question in June, 2025. 

It had been on the market for over 9 

months listed at $865,000. 

It was being sold with all of its furnishing included. The 

property owners spent less than 6 weeks each year of ownership on the premises and 

therefore the exterior of the lot was poorly maintained. While the property had a full 

basement, it was unfinished. $10,000 was escrowed at closing to address the significant 

deficiencies found during the property inspection. If you take into account the value of 

the furnishing included and the fully depleted escrow funds, the purchase price was 

closer to $810,000. 

Section 6: Jurisdictional Issues 

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

[7] No 

If Yas, check which BOR you attended: O March 

O July 

O December 

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

0 Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

[|| Appealing within 35 days of State Tax Commission Order 

[m] Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcet form for additional, contiguous parcets. 

Parcel Number, 

" 

TB-24-04-126-044 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [7 

Commercial (J 

Industria] 

Residential (0 

Timber-Cutover [J 

Developmental J 

Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: $428,050 

$428,050 

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

$810,000 

What do you believe is the assessed vatue? (muitiply true cash 

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

value by .5) 

$405,000 

assessed value) $405,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

[J No 

If you answered yes to the above question, you are not required to pay any filing fees, 

if the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for afl tax years at 

issue, the filing fee Is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Vatue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for each additional parcel, as indicated above. 

ifthe property is 

NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *reguired 

Petitioner or 2 

y/Authorized a

Page 4

** Notice of March Board of Review Change ** 

FROM 

TOWNSHIP OF SOUTHFIELD 

’ 

MICHEAL R. LOHMEIER, ASSESSOR 

18550 WEST 13 MILE ROAD 

SOUTHFIELD TWP MI 48025-5262 

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

i 

AGOSTA MARITAL TR, PAUL 

32940 OUTLAND TRL

Page 5

O\ |

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.