Peter J Hebert Petitioner V City Of Ann Arbor Respondent

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



PETER J HEBERT MICHIGAN TAX TRIBUNAL

Petitioner,



v. MTT Docket No. 26-002847



CITY OF ANN ARBOR,

Respondent



 PROOF OF SERVICE

Heather Hyatt, states that on October 14, 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:

 PETER J HEBERT

 pjh.hebert@gmail.com



 /s/ Heather Hyatt________________

 Heather Hyatt, MMAO

 Senior Appraiser

 City of Ann Arbor

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

CITY OF ANN ARBOR

 2026 JULY BOARD OF REVIEW

 Change Notice



 07/22/2026



 HEBERT PETER J & PD



 3228 FARMBROOK CT

 Ann Arbor MI 48108



 Re: July Board of Review Change Notice



 09-12-09-102-038 3228 FARMBROOK CT



 Dear Property Owner:



 On July 21, 2026, the July Board of Review made the following decision and/or correction to the assessed

 or taxable values for the above referenced parcel.



 ORIGINAL BOARD



Year Assessed Taxable Year Assessed Taxable



2026 380,300 291,775 2026 379,900 291,375



Reason For Change: Qualified Error



 The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days

 after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition

 with the MTT that can be obtained from their website: | http://www.michigan.gov/taxtrib



 If there are questions regarding the above changes, please contact the Assessor's Office at 734-794-6530



 Sincerely,



 CITY OF ANN ARBOR



 Board of Review

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002847



 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 JBOR CHANGE NOTICE- 3228 Farmbrook Ct



 Document Type: Proof of Service: Misc Documents

 Attachment File Name: Proof of Service 26-002847 - Answer



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



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

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

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

Page 1

2026 BOARD OF REVIEW DECISION



 FROM 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.):

 09-12-09-102-038 ~~ 3228 FARMBROOK CT



 HEBERT PETER J & PD

 3228 FARMBROOK CT

 Ann Arbor MI 48108

 LOT 177 SMOKLER HUTZEL NO 2



 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 09-12-09-102-038 and made the following determination based on the

 information provided.



 Board of Review Comments: VALUE DETERMINED ACCURATE



 2026 ORIGINAL ASSESSED VALUE 380,300 |

 [2026 "BOARD OF REVIEW" ASSESSED VALUE 380,300 |



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



 2026 ORIGINAL TAXABLE VALUE 291,775



 2026 "BOARD OF REVIEW" TAXABLE VALUE 291,775



 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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002847



 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 M.I. Last Name

 Jerry 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 State ZIP Code

 Ann Arbor Michigan 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Please Explain Your Answer to this Appeal:

 AT THIS TIME, RESPONDENT CONTENDS THE 2026 ASSESSED AND TAXABLE VALUES ARE CORRECT. THERE WERE NEW AND ADDITIONS ADDED DUE TO AN

 ADDITION FOR THE 2026 ROLL. 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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Valuation Information:

 Parcel Identification Number:

 09-12-09-102-038



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 379900



 Current Taxable Value as established by the Board of Review:

 291375



 What do you believe is the fair market value?

 759800



 What do you believe is the taxable value?

 291375



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

 Respondent’s Signature:



 /s/ Jerry Markey

 Attorney or Authorized Agent’s Signature:



 /s/

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

Page 1

Index Of Attachments



Page Ref



 1 Explanation Of Appeal



 2 Open Market Data



 March Board Of Review Decision



 City Assessor Valuation Report (Construction Cost Approach)



 Valuation Report Summary



 July Board Of Review Change Notice (Square Footage Correction)



 Clty Assessor Revised Valuation Report (Square Footage Correction)



 Revised Valuation Report Summary

Page 2

ExplanationOf Appeal



The City Assessor utilized a construction cost approach to determine a total property value ($759,857) which was then



divided by the home's square footage (3,040 sft) to produce a TCV factor ($249.95).



The City Assessor then produced a TCV factor analysis for comparison to the construction cost factor. The Assessor's TCV factor

analysis was correctly based on the selling price of homes sold in ECF 0090 neighborhood but it used square footage from



the Assessors's property records for those homes sold.



The square footage from the Assessor's records for the homes sold does not agree with MLS records for the homes sold.



MLS records show a higher square footage in key instances. There Is no difference between the Assessor's records



and the MLS records regarding the selling price of the homes.



Use of the higher MLS square footage records produces a lower TCV factor for the homes sold.



Petitioner disagrees with the use of the construction cost approach which Is perhaps more suitable for commercial property

and not residential property.



Petitioner further maintains that the MLS square footage records more accurately reflect what the buyers actually purchased

In arms-length transactions with sellers In the open market consistent with MCL 211.27(1).



 Assessed

 TCV True Cash Value

 Determination Of Assessed Value: SQFT Factor Value (50% TCV)



 City Assessor Using Cost Approach 3,080 249.95 $ 759,857 $ 379,900

 Petitioner Using Open Market Approach For TCV 3,040 196.59 $ 597,634 $ 298,800



 Difference $ 81,100



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Page 4

2026 BOARD OF REVIEW DECISION



 FROM 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.)

 09-12-09-102-038 ~~ 3228 FARMBROOK CT



 HEBERT PETER J & PD

 3228 FARMBROOK CT

 Ann Arbor MI 48108 LOT 177 SMOKLER HUTZEL NO 2



 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 09-12-09-102-038 and made the following determination based on the

 information provided.



 Board of Review Comments: VALUE DETERMINED ACCURATE



[2026 ORIGINAL ASSESSED VALUE 380,300



[2026 "BOARD OF REVIEW" ASSESSED VALUE 380,300



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



 2026 ORIGINAL TAXABLE VALUE 291,775



 2026 "BOARD OF REVIEW" TAXABLE VALUE 291,775



 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



 Page 3 of §

Page 5

Valuation Report

 DB: 2026Aa



09-12-09-102-038 2026 Est. T.C.V. HEBERT PETER J & PD

Property

Page 6

V

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Peter J Hebert



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

 3228 Farmbrook Ct



 City or Town State ZIP Code

 ANN ARBOR Michigan 48108



 Telephone Number

 7343477450



 E-mail Address

 pjh.hebert@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 Yes

 Property Address (No., Street)

 3228 Farmbrook Ct



 City or Town County State ZIP Code

 Ann Arbor Washtenaw Michigan 48108



 Taxing Authority (City or Township)

 City Of Ann Arbor (WASHTENAW)



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



 True Cash and Taxable Values



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Petitioner and his spouse added a structural addition to their home which was substantially completed in 2025. The addition was added to age in place and is not

 exempt MCL 211.27(2).



 The City Assessor determined True Cash Value and thereby Assessed Value using a construction cost approach and square footage to derive a TCV factor for

 Petitioner's home. The City Assessor compared the TCV factor as derived to a compilation of TCV factors that were determined by using selling prices and square

 footages of homes sold in 2024 and 2025 in ECF Neighborhood 0090 - Smokler/Spruce. The square footage data utilized by the City Assessor in the TCV factor

 compilation came from the Assessor's property tax records for the homes sold. Whereas, the Multi-Listing Service (MLS) utilized by licensed Realtors to sell

 homes indicates a larger square footage and thereby lower TCV sales factor in many instances for the homes sold in ECF Neighborhood 0090 in that time period.



 Petitioner respectively maintains the City Assessor's construction cost approach is not an open market approach as described in MCL 211.27(1) and further the

 Petitioner respectfully maintains the City Assessor must use comparable open market data from reliable open market sources such as MLS to determine the

 square footage and related TCV factors that were bargained for in arms-length transactions with buyers and sellers in the open market.



 Petitioner respectfully disagrees with Assessed Value established by the Board Of Review due to the Board's reliance on the City Assessor's determination of True

 Cash Value and thereby Assessed Value using a method that does not reflect the open market valuation approach described in MCL 211.27(1).



 Jurisdictional Issues:

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



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



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



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 09-12-09-102-038



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 379900



 Current Taxable Value as established by the Board of Review:

 291375



 What do you believe is the fair market value?

 597600



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 298800



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

 229173



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

 Petitioner’s Signature:



 /s/ Peter J Hebert



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



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

 the filing of this appeal.



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

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

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Peter J Hebert,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002847

 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: October 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Peter J Hebert,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002847

 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: October 6, 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



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

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

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

Page 1

Index Of Attachments



Page Ref



 1 Explanation Of Appeal



 2 Open Market Data



 March Board Of Review Decision



 City Assessor Valuation Report (Construction Cost Approach)



 Valuation Report Summary



 July Board Of Review Change Notice (Square Footage Correction)



 Clty Assessor Revised Valuation Report (Square Footage Correction)



 Revised Valuation Report Summary

Page 2

ExplanationOf Appeal



The City Assessor utilized a construction cost approach to determine a total property value ($759,857) which was then



divided by the home's square footage (3,040 sft) to produce a TCV factor ($249.95).



The City Assessor then produced a TCV factor analysis for comparison to the construction cost factor. The Assessor's TCV factor

analysis was correctly based on the selling price of homes sold in ECF 0090 neighborhood but it used square footage from



the Assessors's property records for those homes sold.



The square footage from the Assessor's records for the homes sold does not agree with MLS records for the homes sold.



MLS records show a higher square footage in key instances. There Is no difference between the Assessor's records



and the MLS records regarding the selling price of the homes.



Use of the higher MLS square footage records produces a lower TCV factor for the homes sold.



Petitioner disagrees with the use of the construction cost approach which Is perhaps more suitable for commercial property

and not residential property.



Petitioner further maintains that the MLS square footage records more accurately reflect what the buyers actually purchased

In arms-length transactions with sellers In the open market consistent with MCL 211.27(1).



 Assessed

 TCV True Cash Value

 Determination Of Assessed Value: SQFT Factor Value (50% TCV)



 City Assessor Using Cost Approach 3,080 249.95 $ 759,857 $ 379,900

 Petitioner Using Open Market Approach For TCV 3,040 196.59 $ 597,634 $ 298,800



 Difference $ 81,100



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Page 3

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Page 4

2026 BOARD OF REVIEW DECISION



 FROM 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.)

 09-12-09-102-038 ~~ 3228 FARMBROOK CT



 HEBERT PETER J & PD

 3228 FARMBROOK CT

 Ann Arbor MI 48108 LOT 177 SMOKLER HUTZEL NO 2



 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 09-12-09-102-038 and made the following determination based on the

 information provided.



 Board of Review Comments: VALUE DETERMINED ACCURATE



[2026 ORIGINAL ASSESSED VALUE 380,300



[2026 "BOARD OF REVIEW" ASSESSED VALUE 380,300



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



 2026 ORIGINAL TAXABLE VALUE 291,775



 2026 "BOARD OF REVIEW" TAXABLE VALUE 291,775



 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



 Page 3 of §

Page 5

Valuation Report

 DB: 2026Aa



09-12-09-102-038 2026 Est. T.C.V. HEBERT PETER J & PD

Property

Page 6

V

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Peter J Hebert



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

 3228 Farmbrook Ct



 City or Town State ZIP Code

 ANN ARBOR Michigan 48108



 Telephone Number

 7343477450



 E-mail Address

 pjh.hebert@gmail.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 Yes

 Property Address (No., Street)

 3228 Farmbrook Ct



 City or Town County State ZIP Code

 Ann Arbor Washtenaw Michigan 48108



 Taxing Authority (City or Township)

 City Of Ann Arbor (WASHTENAW)



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



 True Cash and Taxable Values



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Petitioner and his spouse added a structural addition to their home which was substantially completed in 2025. The addition was added to age in place and is not

 exempt MCL 211.27(2).



 The City Assessor determined True Cash Value and thereby Assessed Value using a construction cost approach and square footage to derive a TCV factor for

 Petitioner's home. The City Assessor compared the TCV factor as derived to a compilation of TCV factors that were determined by using selling prices and square

 footages of homes sold in 2024 and 2025 in ECF Neighborhood 0090 - Smokler/Spruce. The square footage data utilized by the City Assessor in the TCV factor

 compilation came from the Assessor's property tax records for the homes sold. Whereas, the Multi-Listing Service (MLS) utilized by licensed Realtors to sell

 homes indicates a larger square footage and thereby lower TCV sales factor in many instances for the homes sold in ECF Neighborhood 0090 in that time period.



 Petitioner respectively maintains the City Assessor's construction cost approach is not an open market approach as described in MCL 211.27(1) and further the

 Petitioner respectfully maintains the City Assessor must use comparable open market data from reliable open market sources such as MLS to determine the

 square footage and related TCV factors that were bargained for in arms-length transactions with buyers and sellers in the open market.



 Petitioner respectfully disagrees with Assessed Value established by the Board Of Review due to the Board's reliance on the City Assessor's determination of True

 Cash Value and thereby Assessed Value using a method that does not reflect the open market valuation approach described in MCL 211.27(1).



 Jurisdictional Issues:

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



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



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



 Year(s) Under Appeal:

 2026



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 09-12-09-102-038



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 379900



 Current Taxable Value as established by the Board of Review:

 291375



 What do you believe is the fair market value?

 597600



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



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

 298800



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

 229173



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

 Petitioner’s Signature:



 /s/ Peter J Hebert



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



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

 the filing of this appeal.



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

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

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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.