Record Finder / 26-002320-TT
Michigan
Paula Marie Gehly Revocable Trust Petitioner V City Of Ann Arbor Respondent
- Petitioner
- Paula Marie Gehly Revocable Trust
- Respondent
- City Of Ann Arbor
Case overview
- Docket number
- 26-002320-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| 7 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | RESP | Not recorded | 06/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 06/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 06/15/2026 | Not recorded | Download |
| 3 | Order Correcting Docket | Not recorded | Not recorded | 06/15/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 06/15/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/06/2026 | $0.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-08-12_15-26-45.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 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-002320 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 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, 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
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MTT
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STATE
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M
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Proof of Service-26-002320-Answer.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL PAULA MARIE GEHLY REVOCABLE TRUST MICHIGAN TAX TRIBUNAL Petitioner, v. MTT Docket No. 26-002320 CITY OF ANN ARBOR, Respondent PROOF OF SERVICE Heather Hyatt states that on June 22, 2026, she served a copy of RESPONDENT’S PROPERTY TAX APPEAL ANSWER FORM and this PROOF OF SERVICE relative to the above- captioned matter, via email, upon: PAULA MARIE GEHLY REVOCABLE TRUST gpaula@me.com /s/ Heather Hyatt______________ Heather Hyatt, MMAO Senior Appraiser City of Ann Arbor
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2026 Record Card-3048 N Spurway.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** Washtenaw County: CITY OF ANN ARBOR Jurisdiction: Printed on Parcel Number: 09-09-10-402-026 368,773C 489,700 419,700 70,000 2023 387,211C 461,100 391,100 70,000 2024 399,214C 454,400 384,400 70,000 2025 422,700S 422,700M 435,700 365,700 70,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value <Site Value A> Unit rate 140000 100 140,000 0.00 Total Acres Total Est. Land Value = 140,000 Land Value Estimates for Land Table 0033.033 North Oaks JTL 02/07/2020 Permit Ins Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Ann Arbor, County of Washtenaw, Michigan Split/Comb. on 02/24/2017 completed 02/24/2017 RDoletzky master deed ; Parent Parcel(s): 09-09-10-402-001; Child Parcel(s): From 09-09-10-402-002 to 09-09-10-402-209; ----------------------------------------- Comments/Influences UNIT 25 NORTH OAKS CONDOMINIUMS Split/Combined on 02/24/2017 from 09-09-10-402-001; Tax Description GEHLY PAULA MARIE REVOCABLE TRUST 3048 N SPURWAY DR ANN ARBOR MI 48105 Owner's Name/Address 3048 N SPURWAY DR Property Address Closed BLDG18-2399 12/03/2018 RES NEW BUILD 2026 Est TCV 871,349 TCV/TFA: 324.65 Closed MECH19-1719 06/17/2019 MECHANICAL Map #: Closed PLUM19-1183 06/26/2019 PLUMBING P.R.E. 100% 11/24/2025 Closed MECH19-2143 07/25/2019 MECHANICAL School: ANN ARBOR PUBLIC SCHOOLS Status Number Date Building Permit(s) Zoning: R4A Class: RESIDENTIAL-IMPROV 100.0 PROPERTY TRANSFER 5323/746 03-ARM'S LENGTH WD 10/02/2019 709,367 BORLAZA MONA L & GIL S TOLL MI VI LIMITED PARTNER 0.0 PROPERTY TRANSFER 5380/265 03-ARM'S LENGTH OTH 09/17/2020 1 BORLAZA GIL S & BORLAZA MO BORLAZA MONA L & GIL S 0.0 PROPERTY TRANSFER 03-ARM'S LENGTH OTH 09/17/2020 1 BORLAZA GIL S & MONA L BORLAZA MONA L & GIL S 100.0 PROPERTY TRANSFER 5610/649 03-ARM'S LENGTH WD 11/24/2025 800,000 GEHLY PAULA MARIE REVOCABL BORLAZA MONA L & GIL S Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 06/18/2026
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Class: BC Effec. Age: 7 Floor Area: 2,684 Total Base New : 569,850 E.C.F. Total Depr Cost: 529,963 X 1.380 Estimated T.C.V: 731,349 Carport Area: Roof: Bsmnt Garage: Year Built: Car Capacity: Class: BC Exterior: Brick Brick Ven.: 0 Stone Ven.: 0 Common Wall: 2 Wall Foundation: 42 Inch Finished ?: Yes Auto. Doors: 1 Mech. Doors: 0 Area: 386 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CCP (1 Story) Composite 21 160 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System 1 1 1 1 1 1 1 (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic 1 1 (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 3 1 1 3 3 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. Ex. X No./Qual. of Fixtures Amps Service 0 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: Unsupported Len: Cntr.Sup: (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) 1 (9) Basement Finish Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (8) Basement Basement: 1673 S.F. Crawl: 0 S.F. Slab: 0 S.F. Height to Joists: 0.0 (7) Excavation (6) Ceilings Kitchen: Hardwood Other: Other: (5) Floors H.C. X Solid Doors: Small Ord X Lg Size of Closets Min Ord X Ex Trim & Decoration Plaster Wood T&G Drywall Paneled (4) Interior Eavestrough Insulation Front Overhang Other Overhang 0 0 (3) Roof (cont.) *** Information herein deemed reliable but not guaranteed*** Residential Building 1 of 1 Printed on Parcel Number: 09-09-10-402-026 Chimney: Asphalt Shingle X Gambrel Mansard Shed Gable Hip Flat X (3) Roof Wood Sash Metal Sash Vinyl Sash Double Hung Horiz. Slide Casement Double Glass Patio Doors Storms & Screens Large Avg. Small X Many Avg. Few X (2) Windows Wood/Shingle Aluminum/Vinyl Brick Insulation X (1) Exterior Basement 1st Floor 2nd Floor Bedrooms 4 2 3 Room List Condition: Good Remodeled 0 Yr Built 2019 Building Style: 2 STORY, C-BC Wood Frame X Single Family Mobile Home Town Home Duplex A-Frame X Building Type 06/18/2026
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002320 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: 2026 Record Card-3048 N Spurway Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service-26-002320-Answer Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2026 MBOR Decision Letter-3048 N Spurway.pdfRead complete document text →
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2026 BOARD OF REVIEW DECISION Fro 734-794-6530 March 27, 2026 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 09-09-10-402-026 ~~ 3048 N SPURWAY DR GEHLY PAULA MARIE REVOCABLE 3048 N SPURWAY DR ANN ARBOR MI 48105 UNIT 25 NORTH OAKS CONDOMINIUMS Split/Combined on 02/24/2017 from 09-09-10-402-001; THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-10-402-026 and made the following determination based on the information provided. Board of Review Comments: Market Value Change [2026 ORIGINAL ASSESSED VALUE 435,700 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 422,700 | (If the above amounts are the same, no revisions have occurred) 2026 ORIGINAL TAXABLE VALUE 435,700 2026 "BOARD OF REVIEW" TAXABLE VALUE 422,700 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 517-335-9760 www.michigan.gov/taxtrib/ Property Classification appeals ONLY may be appealed to the State Tax Commission: State Tax Commission Classification Appeals P.0.Box 30471 Lansing MI 48909
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002320 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Ann Arbor (WASHTENAW) 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 Jerry M.I. Last Name Markey Firm Name (if any) City of Ann Arbor Address (No., Street, P.O. Box or Rural Route) 301 E Huron St City or Town Ann Arbor State Michigan ZIP Code 48104 Telephone Number 734-794-6530 E-mail Address assessor@a2gov.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
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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: AT THIS TIME, RESPONDENT CONTENDS THE 2026 ASSESSED AND TAXABLE VALUES ARE CORRECT. EVIDENCE TO SUPPORT THE 2026 ASSESSED AND TAXABLE VALUES WILL BE SUBMITTED PRIOR TO THE HEARING IN ACCORDANCE WITH THE MICHIGAN TAX TRIBUNAL'S RULES OF PRACTICE AND PROCEDURE. 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 09-09-10-402-026 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 422700 Current Taxable Value as established by the Board of Review: 422700 What do you believe is the fair market value? 845400 What do you believe is the taxable value? 422700 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Jerry Markey Attorney or Authorized Agent’s Signature: /s/
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Gehly.pdfRead complete document text →
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Page 1
RECEIVED
py
MAY 13 206
MICHIGAN TAX TRIBUNAL
:
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
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
ML
Last Name/Company Name
PAULA MARIE CEHLY
Rel... |,
Ea No., Street, P.O. Box or Rural ‘po art
20
Town
SPURWAY
Stats
ZIP
Cod
ANN
ARBOR
MT |"
18105
phono Nu
“BART bss - bao
Emali Address (do not enter unless you want MTT to send all correspondence via emalt)
paul @ me. (sm
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
M1.
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Emall Address {do not enter unless you want MTT to send all correspondence via emall)
Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels.
How many parcels are you
if
you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
Yes*
No**
[5 n [4
*f No, you must fite separate appeals for each parcel
PHONE
NC SPUAWAY
DA
I
AWN ARBOR,
WASHTENAW
x
[Is
FAT RLESE (240)Page 2
. 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 aii that appiy) K True Cash and Taxable Value [0 Taxable Value Only (calculation) O Unocapping of Taxable Value Section 5: Explain the Reason for this Appeal PLEASE SEL ATTALHED Section 6: Jurisdictional Issues . Did you protest the assessment at a Board of Review (BOR)? [X] Yes [No Yes, check which BOR you attended: pis] March [| July O December If No, please check the applicable reason(s): Not required to attend [i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Sectlon 6) 0 Appealing within 35 days of State Tax Commission Order H Appealing within 35 days of receipt of Notice of Uncapping Other if you checked “other” above, explain:
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Paula Gehly \ 4/1/26 To: Jerry Markey > Petition to Board of Review- Paula Marie Gehly 09-09-10-402-026 Thank you. | did find the determination online for $422,700 and | respectfully disagree. | plan to appeal to the Tax Tribunal because under Michigan Compiled Laws 211.27, true cash value is the usual selling price...i.e., fair market value. | paid $800,000 on November 24, 2025. Under Michigan Compiled Laws 211.34, SEV must equal 50% of TCV or $400,000. The Michigan Tax Tribunal and Michigan courts consistently hold: A recent arm's length sale is the best evidence of true cash value. There were no concessions, distress conditions or non-market influences. And, the property was market exposed. Sincerely, "Paula Marie G
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels.
Parcel Number:
09 -09
PB 00- 404. 01
Classification of Property:
Realld]
Personal [I (check one)
Agricultural [3
Commerclat [J
industrial]
Residentla J]
Timber-Cutover [1
Developmental {1
utility [J (check one)
Assessed Value (also known as State Equalized Value) established
| Taxable Value established by the Board of Review:
bythe
Board of Review:
Lf 1 7 7)
24,100
What do you believe is the fair market value (algo known as true cash value)?
$00,000
What do you believe Wo assessed value? (multiply true cash
What do you belleve ya)
{cannot exceed
value by .6)
assessed value)
Fee Information
Does the property have a Principal Resldence Exemption of at least 60% as of the date of the filing of this petition for ail tax years at
Issue?
x vos
[1 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 foe Is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than one
parcel, the parce! with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00
wilt be added for each additional parcel being appealed, not to exceed a total filing foe of $1,000.00
H your property is residential property (see MCL 206.762) and
the State Equalized Value or Taxable Value [n contention ls:
Fling Fee Is:
$100,000.00 and under
$126.00
$100,000.01 to $600,000.00
$200.00
$Over $500,000.00
$300.00
If the property ls NOT residential property {see MCL 205.762) and
the State Equalized Vatue or Taxable Value in contention is:
Filing Fes is:
$100,000.00 and under
$250.00
* Plus $26.00 for each additonal parcel, as Indicated above.
if the 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 Smalt Claims. Therefore, an Entire Tribunal petition must be filed.
Signature required
Petitioner or Attormey/Authorized a
w_Plle Mpdte
LAPage 5
COVER LETTER April 24, 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48309 Re: Property Tax Appeal — 2026 Petitioner: Paula Marie Gehly Revocable Trust Parcel No.:
Page 6
PETITION
Page 7
STAT
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Order_Correcting_Docket.2026-06-15_07-59-25.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Ann Marie Gehly. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is Ann Marie Gehly Revocable Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.1 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 15, 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 Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Ann Marie Gehly. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is Ann Marie Gehly Revocable Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.2 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 15, 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 2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, 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 15, 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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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 Paula Marie Gehly Revocable Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002320 City Of Ann Arbor, 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 15, 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
RECEIVED
py
MAY 13 206
MICHIGAN TAX TRIBUNAL
:
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
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
ML
Last Name/Company Name
PAULA MARIE CEHLY
Rel... |,
Ea No., Street, P.O. Box or Rural ‘po art
20
Town
SPURWAY
Stats
ZIP
Cod
ANN
ARBOR
MT |"
18105
phono Nu
“BART bss - bao
Emali Address (do not enter unless you want MTT to send all correspondence via emalt)
paul @ me. (sm
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
M1.
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Emall Address {do not enter unless you want MTT to send all correspondence via emall)
Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels.
How many parcels are you
if
you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
Yes*
No**
[5 n [4
*f No, you must fite separate appeals for each parcel
PHONE
NC SPUAWAY
DA
I
AWN ARBOR,
WASHTENAW
x
[Is
FAT RLESE (240)Page 2
. 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 aii that appiy) K True Cash and Taxable Value [0 Taxable Value Only (calculation) O Unocapping of Taxable Value Section 5: Explain the Reason for this Appeal PLEASE SEL ATTALHED Section 6: Jurisdictional Issues . Did you protest the assessment at a Board of Review (BOR)? [X] Yes [No Yes, check which BOR you attended: pis] March [| July O December If No, please check the applicable reason(s): Not required to attend [i] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Sectlon 6) 0 Appealing within 35 days of State Tax Commission Order H Appealing within 35 days of receipt of Notice of Uncapping Other if you checked “other” above, explain:
Page 3
Paula Gehly \ 4/1/26 To: Jerry Markey > Petition to Board of Review- Paula Marie Gehly 09-09-10-402-026 Thank you. | did find the determination online for $422,700 and | respectfully disagree. | plan to appeal to the Tax Tribunal because under Michigan Compiled Laws 211.27, true cash value is the usual selling price...i.e., fair market value. | paid $800,000 on November 24, 2025. Under Michigan Compiled Laws 211.34, SEV must equal 50% of TCV or $400,000. The Michigan Tax Tribunal and Michigan courts consistently hold: A recent arm's length sale is the best evidence of true cash value. There were no concessions, distress conditions or non-market influences. And, the property was market exposed. Sincerely, "Paula Marie G
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels.
Parcel Number:
09 -09
PB 00- 404. 01
Classification of Property:
Realld]
Personal [I (check one)
Agricultural [3
Commerclat [J
industrial]
Residentla J]
Timber-Cutover [1
Developmental {1
utility [J (check one)
Assessed Value (also known as State Equalized Value) established
| Taxable Value established by the Board of Review:
bythe
Board of Review:
Lf 1 7 7)
24,100
What do you believe is the fair market value (algo known as true cash value)?
$00,000
What do you believe Wo assessed value? (multiply true cash
What do you belleve ya)
{cannot exceed
value by .6)
assessed value)
Fee Information
Does the property have a Principal Resldence Exemption of at least 60% as of the date of the filing of this petition for ail tax years at
Issue?
x vos
[1 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 foe Is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than one
parcel, the parce! with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00
wilt be added for each additional parcel being appealed, not to exceed a total filing foe of $1,000.00
H your property is residential property (see MCL 206.762) and
the State Equalized Value or Taxable Value [n contention ls:
Fling Fee Is:
$100,000.00 and under
$126.00
$100,000.01 to $600,000.00
$200.00
$Over $500,000.00
$300.00
If the property ls NOT residential property {see MCL 205.762) and
the State Equalized Vatue or Taxable Value in contention is:
Filing Fes is:
$100,000.00 and under
$250.00
* Plus $26.00 for each additonal parcel, as Indicated above.
if the 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 Smalt Claims. Therefore, an Entire Tribunal petition must be filed.
Signature required
Petitioner or Attormey/Authorized a
w_Plle Mpdte
LAPage 5
COVER LETTER April 24, 2026 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48309 Re: Property Tax Appeal — 2026 Petitioner: Paula Marie Gehly Revocable Trust Parcel No.:
Page 6
PETITION
Page 7
STAT
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