Renata M Portes Petitioner V Township Of Pittsfield Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Renata M Portes, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000393 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

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

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

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

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000393 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

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

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

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

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: July 14, 2026 

 

 

 

 

By: /s/ Joshua M. Wease 

gc 

 

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 

Co 

po. 

JUL 08 2026 

Bir 

i 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PORTES PAULO J & RENATAM 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 26-000393-TT 

PITTSFIELD CHARTER TOWNSHIP 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in WASHTENAW 

County. 

2. 

Parcel Number: 

_L-12-36-100-040 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2026 

461,280 

461,280 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

785,000 

392,500 

392,500 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

ASSESSED DROPPED BELOW TAXABLE

Page 2

MOAHR Docket No. 26-000393-TT 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of P 

ijoner's Authorized Representative or, > Petitioner: 

Pegs [¢ 7 ty & 

Za) Pa 

Printed Name: Werata m. Prides 

toalo J. Sorte 

Date: 

6/30/202¢ 

, 

Ob-30 

20248 

Signature of Respondent's authorized representative: 

Printed Name: Elzabet), 

Ciolino 

Date: 

A [30/202

Page 3

Pittsfield Charter Township 

Assessing Office 

6201 W. Michigan Avenue 

Ann Arbor, MI 48108 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

FIRST-CLASS 

US POSTA

wE=

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zp4a108 §

0008043580

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

rl oiveD 

JUN 5 2026 

AOA 

= 

MICHIGAN TAX TRIBUNAL 

=i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. _ 26-000393-TT 

Section 1: Respondent’s Contact Information 

First Name: 

MI: 

Last Name/Company Name/Unit of Government: 

Pittsfield Charter Township 

Home Address (No., Street, P.O. Box or Rurai Route): 

County: 

6201 W Michigan Ave 

Washtenaw 

City or Town: 

State: 

ZIP Code: 

Ann Arbor 

MI 

48108 

Telephone Number: 

Fax Number: 

734-822-3115 

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

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

i 

First Name: 

Mi: 

Last Name: 

Warsha 

Kulkarni 

Firm Name (if any): 

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

6201 W Michigan Ave 

City or Town: 

State: 

ZIP Code: 

Ann Arbor 

Mi 

48108 

Telephone Number: 

Fax Number: 

734-822-3115 

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

Section 3: Subject Property information 

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

[7] Yes 

O No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, {ist which parcels adjoin one another. 

[dves 

[J No 

[A NotApplicable

Page 2

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner appealed the assessed value of their home to the 2026 March Board of 

Review meeting. The Board found their assessment to be unform, no change to the 

value was made. Evidence to follow. 

Section 6: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH ANDIOR TAXABLE VALUES 

Dd Petitioner protest the assessment at a Board of Review (BOR)? [7] Yes 

[Wm] No 

if yes, check which BOR Petitioner attended: [] March 

[J suy 

[[] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [v;} Yes 

[ll] No 

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

# the July or December BOR revised the assessment(s) at issue, did it have authority? [i] Yes 

[W] No 

if yes, cite the Board's authority. 

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

[wv] No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

vi] No 

If so, what is the Issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [J] Yes 

[#] No 

If Yes, check which BOR Petitioner attended: O March 

O July 

O December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [IH] Yes 

[Wi] No 

If Yes, check which BOR Petitioner attended: [J] March 

[J] July 

[J] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

L -12-36-100-040 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

461,280 

Current Taxable Value as established by the BOR: 

461,280 

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

922560 

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

461280 

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

Page 4

gam, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

PORTES PAULO J & RENATA M 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000393-TT 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

ELIZABETH CIOLINO 

states that on 6/1/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

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

PORTES PAULO J & RENATA M 

7184 MUNGER RD 

YPSILANTI, MI 48197 

~TSignaturefjof person who is serving/mailing copy] 

ELIZABETH CIOLINO 

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

Page 5

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

PORTES PAULO J & RENATA M 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000393-TT 

PITTSFIELD CHARTER TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

ELIZABETH CIOLINO 

states that on 6/1/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER 

relative to the above-captioned matter upon: 

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

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING MI 48909 

‘_FSignature of person who is serving/mailing copy] 

ELIZABETH CIOLINO 

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

Page 6

Pittsfield Charter Township 

Assessing Department... 

6201 W. Michigan Avenue 

~Ann Arbor, MI 48108 

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MLAS 

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0008043580

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Renata

M.I.

M

Last Name/Company Name

Portes

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

7184 Munger Rd.

City or Town

Ypsilanti

State

Michigan

ZIP Code

48197

Telephone Number

248-979-4561

Fax Number

E-mail Address

renatinhamaciel@gmail.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

7184 Munger Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ypsilanti

Michigan

48197

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW)

County 

Washtenaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 12/13/2024 for $785,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: L-12-36-100-040

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

461280

Current Taxable Value as established by the BOR:

461280

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

785000 

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

392500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Tyska

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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

Renata M Portes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000393

Township Of Pittsfield,

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 12, 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

Renata M Portes,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000393

Township Of Pittsfield,

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 12, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

FROM 

PITTSFIELD CHARTER TOWNSHIP 

DEPT OF ASSESSMENT 

6201 W MICHIGAN AVE 

ANN ARBOR, MI 48108-9721 

Rhie iRRR QHOVNER CREERSOR NAMED ON ASSESSMENTIROL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional. 

): 

L -12-36-100-040 

7184 MUNGER RD 

PORTES PAULO J 

7184 MUNGER dh WEEN 

L.C. 1.3724 9600 ****FROM 1236100032 05/26/98 PI 36-1C-1B-2 

YPSILANTI, MI 48197-9322 

COM AT NE COR SEC 36. TH S 00-14-19 E 463.58 FT TO POB, 

TH CONT S 00-14-19 E 200.00 FT, TH S 89-53-41 

W 655.29 FT, 

THN 00-23-42 W 200.00 FT, TH N 89-53-40 E 655.84 FT TO 

POB. PT OF NE 1/4 SEC 36, T3S-R6E. 

3.01 AC. 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number L -12-36-100-040 

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

Board of Review Comments 

ASSESSMENT UNIFORM 

[2026 ORIGINAL ASSESSED VALUE 

461,280 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

461,280 

] 

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

[2026 

ORIGINAL TAXABLE VALUE 

461,280 

| 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

461,280 

| 

[pos PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Please feel free to contact the assessing office at the address listed above or call 734 822-31 15 

i 

— 

To protesta Board of Review decision for valuation disputes, the appeal must 

be made by pet 

) 

Tu 

2026 for Residential, Timber-Cutover, or Agricultural Class and by May 31, 2026 for Industrial, Developmental, Commercial or Utility 

Personal. 

To protest a Board of Review decision regarding Classification, the appeal must be made to the State Tax Commission by June 

a Ts and additional appeal information can be found on the following websites: 

Michigan Tax Tribunal at 

www.michigan.gov/taxtrib 

State Tax Commission at www.michigan.gov/statetaxcommission. 

ou have any questions. 

"Effective March 1, 

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

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

http://www.michigan.gov/taxtrib/fag/small-claims-appeal-forms 

to the Michigan Tax Tribunal by July 31,

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Renata

M.I.

M

Last Name/Company Name

Portes

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

7184 Munger Rd.

City or Town

Ypsilanti

State

Michigan

ZIP Code

48197

Telephone Number

248-979-4561

Fax Number

E-mail Address

renatinhamaciel@gmail.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

7184 Munger Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ypsilanti

Michigan

48197

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW)

County 

Washtenaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 12/13/2024 for $785,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: L-12-36-100-040

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

461280

Current Taxable Value as established by the BOR:

461280

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

785000 

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

392500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

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

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

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

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

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

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

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

$100,000.00 and under $250.00

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

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

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

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Tyska

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.