Record Finder / 26-002471-TT
Michigan

Ryan Breznau, Adrienne Breznau Petitioners V City Of Brighton Respondent

Petitioner
Ryan Breznau, Adrienne Breznau
Respondent
City Of Brighton

Case overview

Docket number
26-002471-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Livingston
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8AppearanceNot recordedNot recorded10/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
7A Stipulation has been received.Not recordedNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6A Stipulation has been received.Not recordedNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded10/01/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Answer was receivedRESPNot recorded10/01/2026Not recordedDownload
3Petition has been verifiedPET109/17/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/17/2026Not recordedDownload
1A petition was received.PETNot recorded06/26/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Appearance JJR and GP - Breznau.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

 

RYAN & ADRIENNE BREZNAU 

 

 

Petitioner, 

 

 

MTT Docket No. 26-002471 

v. 

 

CITY OF BRIGHTON, 

 

 

Respondent. 

 

Ryan and Adrienne Breznau 

Petitioners 

595 Brighton Lake road 

Brighton, MI 48116-1878 

(303) 503-7308 

adriennebreznau@gmail.com 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Jeremy J. Romer (P77287) 

Gopi P. Patel (P77727) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

jromer@rsjalaw.com 

gpatel@rsjalaw.com 

 

APPEARANCE OF COUNSEL 

 

 

PLEASE TAKE NOTICE that JEREMY J. ROMER and GOPI P. PATEL, and the law 

firm of ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. enters their Appearance 

as Counsel on behalf of the Respondent, CITY OF BRIGHTON, with respect to the above-

captioned matter. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Jeremy J. Romer 

 

 

 

 

 

 

 

 

 

 

JEREMY J. ROMER (P77287) 

 

 

 

 

 

 

Attorney for Respondent, City of Brighton 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

Dated: October 12, 2026 

 

 

(248) 489-4100

Page 2

2 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

 

The undersigned certified that a copy of the foregoing instrument was served 

upon all parties to the above cause to each of the attorneys and/or 

representatives of record herein by email on October 12, 2026. 

 

 

/s/ Dawn Hallman 

 

 

Dawn Hallman

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002471

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance JJR and GP - Breznau

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Signed Concent Judgement letter & forms.pdfRead complete document text →
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Page 1

qc City of Brighton 

October 8, 2026 

Michigan Tax Tribunal 

Attn: Small Claims Division 

P O Box 30232 

Lansing MI 48909 

RE: 

Petitioner: 

Ryan & Adrienne Breznau 

Respondent: 

City of Brighton 

MOAHR Docket #: 

26-002471 

Parcel #: 

4718-31-300-101 (595 Brighton Lake Rd., Brighton MI 48116) 

To Whom It May Concern: 

Enclosed you will find a Stipulation (211.53a) to an Assessor’s consent judgment pertaining to 

the above-mentioned property, in which revisions have been made to the true cash value of the 

subject property for 2026. 

If you have any questions, please do not hesitate to contact me at (810) 225-8024. 

Sincerely yours, 

Colleen Barton, MAAO, MCPPE 

City of Brighton, Assessor 

assessor@brightoncity.org 

Enclosure 

Cc: 

Ryan & Adrienne Breznau, 595 Brighton Lake Rd, Brighton MI 48116-1878 

brightoncity.org 

| 200 North First St. Brighton, MI 48116 

| (810) 227-1911

Page 2

17 (ew 

Am 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

[LANSING 

DIRECTOR 

Ryan & Adrienne Breznau 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 

26-002471 

City of Brighton 

Respondent(s) 

PROOF OF SERVICE 

Colleen Barton, City Assessor 

states that on October 8, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

Stipulation for Consent 

served a copy of the 

Judgement 

relative to the above-captioned matter upon: 

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

Ryan & Adrienne Breznau 

595 Brighton Lake Rd., 

| 

Brighton MI 48116-1878 

[Also via emai adriennebreznau@gmailcom 

| 

(Al 

Bodo 

[Signature of person who is serving/mailing copy] 

Colleen Barton, City Assessor 

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

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 3

Colleen Barton 

re 

ee 

From: 

Colleen Barton 

Sent: 

Thursday, October 8, 2026 11:14 AM 

To: 

adriennebreznau@gmail.com 

Subject: 

Michigan Tax Tribunal Docket # 26-002471 

Ryan & Adrienne Breznau vs City of 

Brighton 

Attachments: 

Concent Judgement letter & forms.pdf 

Please find attached the pending signed stipulation for consent judgement pertaining to the above-mentioned property, 

which was submitted with the Michigan Tax Tribunal today. 

| have also placed a hard copy in today’s mail. 

Sincerely, 

Colleen Barton MAAO, MCPPE 

City of Brighton Assessor 

200 N. First St 

Brighton MI 48116-1593 

Phone: 810-225-8024, 

Fax: 810-227-6420 

E-mail: bartonc@brightoncitymi.gov 

Url: www.brightoncitymi.gov 

IMPORTANT - This E-Mail is intended for the use of the individual or entity to which it is addressed, and may contain information 

that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this E-mail is not the intended 

recipient, or the employee or agent responsible to deliver it to the intended recipient, you are hereby notified that reading, 

disseminating, distributing, or copying this communication is strictly PROHIBITED. If you have received this communication in error, 

please immediately notify the City of Brighton Assessing Department by e-mail and return the original message to us by e-mail.

Page 4

Crnan®” 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

RYAN & ADRIENNE BREZNAU 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

i 

MTT Docket No.__26-002471 

CITY OF BRIGHTON 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in __ LIVINGSTON 

County. 

2. 

Parcel Number: _ 4718-31-300-101 

. 

(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 

$421,600 

$421,600 

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 

i 

$790,000 

$395,000 

$395,000 

5. 

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

Page 5

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002471

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Signed Concent Judgement letter & forms

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Concent Judgement letter & forms.pdfRead complete document text →
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Page 1

qc City of Brighton 

October 8, 2026 

Michigan Tax Tribunal 

Attn: Small Claims Division 

P O Box 30232 

Lansing MI 48909 

RE: 

Petitioner: 

Ryan & Adrienne Breznau 

Respondent: 

City of Brighton 

MOAHR Docket #: 

26-002471 

Parcel #: 

4718-31-300-101 (595 Brighton Lake Rd., Brighton M1 48116) 

To Whom It May Concern: 

Enclosed you will find a Stipulation (211.53a) to an Assessor's consent judgment pertaining to 

the above-mentioned property, in which revisions have been made to the true cash value of the 

subject property for 2026. 

If you have any questions, please do not hesitate to contact me at (810) 225-8024. 

Sincerely yours, 

Colleen Barton, MAAO, MCPPE 

City of Brighton, Assessor 

assessor@brightoncity.org 

Enclosure 

Cc: 

Ryan & Adrienne Breznau, 595 Brighton Lake Rd, Brighton MI 48116-1878 

brightoncity.org 

| 200 North First St. Brighton, MI 48116 

| (810) 227-1911

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ryan & Adrienne Breznau 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 

26-002471 

City of Brighton 

Respondent(s) 

PROOF OF SERVICE 

Colleen Barton, City Assessor 

states that on October 8, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

Stipulation for Consent 

served a copy of the 

Judgement 

relative to the above-captioned matter upon: 

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

Ryan & Adrienne Breznau 

| 

595 Brighton Lake 

Rd., 

Brighton MI 48116-1878 

Also, via email: adriennebreznau@gmail.com 

| 

[Signature of person who is serving/mailing copy] 

Colleen Barton, City Assessor 

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

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

+ 517-335-9760 

PO BOX 30232, LANSING, MI 48309 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48306

Page 3

el 

Sg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

RYAN & ADRIENNE BREZNAU 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.__26-002471 

CITY OF BRIGHTON 

i 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in __ LIVINGSTON 

County. 

2. 

Parcel Number: _ 4718-31-300-101 

. 

(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 

$421,600 

$421,600 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

mv. 

2026 

$790,000 

$395,000 

$395,000 

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.) 

The property sold on 7/3/2025, so the property uncapped for 2026. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

NONE 

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 4

MTT Docket No. 26-002471 

Page 2 of 2 

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: 

N/A 

5 

(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) N/A 

Signature of Petitioner's Authorized pa or, if none, Petitioner: 

kU 

nme I FL 

EX 

Printed

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002471

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Concent Judgement letter & forms

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

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Page 1

te Cty of Brighton 

October 1, 2026 

Michigan Tax Tribunal 

P O Box 30232 

Lansing MI 48909 

Re: 

Docket #: 

26-002471 

Respondent: Ryan & Adrienne Breznau 

Petitioner: 

City of Brighton 

Parcel #: 

4718-31-300-101 

Address: 

595 Brighton Lake Rd, Brighton MI 48116 

To Whom It May Concern: 

Enclosed you will find the assessor’s first response to the above-mentioned docket along with the 

requested documents. 

If you have any questions, please do not hesitate to contact me at (810) 225-8024. 

Sincerely yours, 

Colleen Barton, MAAO, MCPPE 

City of Brighton, Assessor 

Enclosure 

cc: 

Ryan & Adrienne Breznau, 595 Brighton Lake Rd, Brighton MI 48116-1878 

brightoncity.org 

| 200 North First Street Brighton, MI 48116 

| (810) 227-1911

Page 2

| 

i

Page 3

J 

aah 

STATE OF MICHIGAN 

RE CE 

WHITMER, 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

LANSING 

DIRECTOR 

Ryan & Adrienne Breznau 

A 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Y 

MTT Docket No. 26-002471 

City of Brighton 

Respondent(s) 

PROOF OF SERVICE 

Colleen Barton, Assessor of record 

states that on 

10/1/26 

Helse 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respondent(s) - Answer 

relative to the above-captioned matter upon: 

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

Ryan & Adrienne Breznau 

595 Brighton Lake Rd 

Brighton MI 48116-1878 

Also Via Email to adriennebreznau@gmail.com 

[Signature of person who is serving/mailing copy] 

Colleen Barton, Assessor of Record 

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

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 4

| 

i 

— 

A 

oo

Page 5

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 

MTT DOCKET NO. 26:002471 

Section 1: Respondent’s Contact Information 

[ Unit of 

Government 

City of Brightom 

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

200 N First St 

City or Town: oo 

State: 

2IP Code: 

Brighton 

.d] 

e118 

Telephone Number: (81 0 ) 22 5-8024 

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

Assessor@brightoncitymi.gov 

Section 2: Respondent’s AttorniAuthorized Representative’s Contact Information 

First Name: 

Last Name: 

Colleen 

Barton 

Firm Name 

(if any): CITY OF BRIGHTON 

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

200 N Firts St 

City or Town: 

State: 

ZIP Code: 

- 

Brighton 

Mi 

48116 

“Telephone Number: (8 1 0 ) 225-8024 

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

Assessor@brightoncitymi.gov 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[1 ves 

No 

[1] Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

4] Yes 

(H] No

Page 6

ye 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Co 

2026 Assessment and Taxable Value determined to be 50% of the True Cash Value 

Section 5: Jurisdictional Issues 

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

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

M] Yes 

| 

| No 

If yes, check which BOR Petitioner attended: [¥] March 

[] July 

[1] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [1 ves 

[7] No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? |_| Yes 

[%] No 

Ifyes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple

Page 7

P

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scanswer_valuation.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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002471

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Brighton (LIVINGSTON)

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

Colleen

M.I. 

Last Name

Barton

Firm Name (if any)

City of Brighton Assessing Department

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

200 N First St

City or Town

Brighton

State

 Michigan

ZIP Code

48116

Telephone Number

8102258024

E-mail Address

assessor@brightoncitymi.gov

 

 

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.

No 

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

Yes

Page 2

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:

2026 assessment and taxable value determined to be 50% of the true cash value

 

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

4718-31-300-101

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

421600

Current Taxable Value as established by the Board of Review:

421600

What do you believe is the fair market value?

843200

What do you believe is the taxable value?

421600

 

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

Respondent’s Signature: 

/s/ Colleen Barton

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

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. 26-002471

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Brighton (LIVINGSTON)

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

Colleen

M.I. 

D

Last Name

Barton

Firm Name (if any)

City of Brighton Assessing Department

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

200 N First St

City or Town

Brighton

State

 Michigan

ZIP Code

48116

Telephone Number

8102258024

E-mail Address

assessor@brightoncitymi.gov

 

 

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.

No 

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

Yes

Page 2

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:

2026 Assessment and taxable value determined to be 50% of the true cash value.

 

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

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

4718-31-300-101

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

421600

Current Taxable Value as established by the Board of Review:

421600

What do you believe is the fair market value?

843200

What do you believe is the taxable value?

421600

 

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

Respondent’s Signature: 

/s/ Colleen Barton

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.

scpetition_valuation.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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Ryan & Adrienne

M.I.

Last Name

Breznau

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

595 Brighton Lake Rd

City or Town

Brighton

State

Michigan

ZIP Code

48116-1878

Telephone Number

3035037308

E-mail Address

adriennebreznau@gmail.com

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 parcel

N/A 

Property Address (No., Street)

595 Brighton Lake Rd

City or Town

Brighton

County

Livingston

State

Michigan

ZIP Code

48116

Taxing Authority (City or Township)

City Of Brighton (LIVINGSTON)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The Petitioner contends that the City's current assessment severely overstates the property's True Cash Value (TCV) relative to objective, localized neighborhood 

market data. While the subject property was purchased in July 2025 for $790,000, subsequent comprehensive market analysis demonstrates that this 

transactional price represents an anomalous premium that significantly exceeded the actual market baseline for the immediate neighborhood.

When adjusted uniformly to match the subject property's 2,785 above-grade square feet, 1.3-acre lot, 3-car garage, and pole barn, the local neighborhood market 

demonstrates an adjusted TCV range between $549,650 and $705,100. This establishes an objective, market-supported baseline average of $603,327. A side-by-

side market adjustment analysis (attached) of three highly comparable local properties—accounting for objective differences in square footage, acreage, 

bathroom counts, basement finishes, and outbuilding storage capabilities—demonstrates that the local market cannot support either the City's implied valuation 

or the Petitioner's July 2025 purchase price. The true neighborhood market average is $239,873 lower than the $843,200 TCV implied by the Board of Review's 

current assessment, illustrating an undeniable downward variance in localized property values.

The City’s current Assessed Value of $421,600 implies an inflated market value of $843,200, which completely divorces itself from objective neighborhood trends. 

Because the statutory mandate of the Tribunal is to establish the true market value of the property, the Petitioner respectfully requests that the Tribunal set the 

property's True Cash Value to the market-substantiated baseline of $603,327, reducing the Assessed Value to $301,663.

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:

4718-31-300-101

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

421600

Current Taxable Value as established by the Board of Review:

421600

What do you believe is the fair market value?

603327

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

301663

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

301663

 

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

Petitioner’s Signature: 

/s/ Ryan & Adrienne Breznau

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

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.

Breznau Property Tax Appeal Supporting Documents 2026_Redacted.pdfRead complete document text →
Read document text excerpt

Page 1

“5 ( 

03/25/2026 

03752 

2026 BOARD OF REVIEW DECISION 

| FROM 

CITY OF BRIGHTON 

ATTN: ASSESSING DEPARTMENT 

200 N FIRST ST 

BRIGHTON M1 48116 

| 

- -— 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLI 

PROPERTY IDENTIFICATION: (Parcel Code required 

Property address 

and legal description optional.) 

4718-31-300-101 

595 BRIGHTON LAKE 

SEC 31. T2N, R6E COMMENCING AT THE SOUTHWEST 

BREZNAU, RYAN & ADRIENNE 

CORNER OF THE EAST 1/2 OF THE NORTHWEST 

595 BRIGHTON LAKE RD 

RACTIONAL 1/4 OF SECTION 31, (AS MONUMENTED AND 

BRIGHTON MI 48116-1878 

: 

JOWN ON THE PLAT OF "TWYKINGHAM" SUBDIVISION, 

S RECORDED IN LIBER 14 OF PLATS, PAGE 36. OF 

VINGSTON COUNTY RECORDS); THN 01*25'51" E 429 FT. 

| 

“THIS PROPERTY 

IS CLASSIFIED 

— 401 (RESIDENTIAL-IMPROVED) 

ALONG THE EASTERLY LINE OF SAID PLAT FOR A POB: TH 

——— 

em 

e— 

a 

ee 

tis ———t 

I 

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 

4718-3 1-300-101 

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

Board of Review Comments 

PETITIONER FEELS THE TCV OF THE PROPERTY TO BE $790,000. "THE TENTATIVE TAXABLE VALUE EXCEEDS 50% OF THE MARKET VALUE 

INDICATED BY OUR JULY 2025 PURCHASE AND SUPPORTING APPRAISAL OF $790,000. COMPARABLE SALES, INCLUDING PROPERTIES AT 635 

BRIGHTON LAKE RD, 120 S 5TH ST, AND 127 LEITH ST, SUPPORT A LOWER VALUE RANGE. BASED ON THESE MARKET SALES WE ESTIMATE THE 

APPROPRIATE TTAXABLE VALUE TO BE APPROXIMATELY $395,000. ADDITIONALLY, AN EASEMENT ENCROACHMENT AFFECTING THE JPROPERTY 

— 

— 

— 

RE 

-— 

[2026 ORIGINAL ASSESSED VALUE 

21,600 

= 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

421,600 

: 

ian 

Se 

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

[2026 "ORIGINAL TAXABLE VALUE 

: 

: 

421,600 

i 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

421,600 

it 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

RE 

£7 

Please feel free to contact the assessor at the address listed above or call if you 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/0,4677,7-1 87-38254---,00.html

Page 2

pp 

LL LL ll 

dtp 

pdpppip—p—p————————— — 

— 

— 

— — 

Se 

———————————————————— 

lll 

hdd 

fd 

-— 

enw 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION EVIDENCE EXHIBIT 

PROPERTY TAX VALUATION COMPARATIVE MARKET ANALYSIS (CMA) 

Property Address:595 Brighton Lake Rd, Brighton, MI 48116 

Above-Grade Gross Living Area (GLA): 2,785 sq ft 

Lot Size / Total Acreage: 1.3 Acres 

Bedroom / Bathroom Count: 4 Bed / 2.5 Bath 

Primary Garage Capacity: 3-Car Stall 

Detached Structures / Utilities: Yes (Detached Pole Barn) 

Subject Actual Purchase Price: $790,000 (Transaction Date: July 2025) 

City Current Assessed Value: $421,600 (Implied Market Value: $843,200) 

All market-based adjustments follow standard Michigan assessing and real estate appraisal protocols 

for the Livingston County market area. 

Feature / Metric 

| 595 Brighton Lake Rd 

| 1077 Lincoln Dr |120 S 5th St 

| 635 Brighton Lake Rd 

Initial Sale Price 

| $790,000 

| $486,000 

| $582,000 

| $470,000 

Sale Date 

| 7/3/2025 

| 12/30/2025 

| 10/16/2025 

| 05/13/2025 

Above-Grade Size (GLA) 

|2,785 sq ft 

| 2,252 sq ft 

| 1,650sqft 

|1,620 sq ft 

- Size Adj. ($60/sq ft) 

| Baseline 

| Add $31,980 

| Add $68,100 

| Add $69,900 

Lot Size / Total Acreage 

| 1.3 Acres 

| 0.21 Acres 

| 0.20 Acres 

| 0.51 Acres 

- Acreage Adj. ($25k/ac) 

| Baseline 

| Add $27,250 

| Add $27,500 

|Add $19,750 

Total Bathroom Count 

| 2.5 Baths 

| 2.5 Baths 

| 2.0 Baths 

| 1.5 Baths 

- Bathroom Adjustment 

| Baseline 

| No change ($0) 

| Add $2,500 

| Add $5,000 

Basement Status 

| Unfinished 

| Fully Finished 

| Unfinished 

| Fully Finished 

- Basement Adjustment 

| Baseline 

| Subtract $15,000 

| No change ($0) 

| Subtract $15,000 

Primary Garage Capacity 

| 3-Car Stall 

| 2-Car Stall 

| 2-Car Stall 

| 3-Car Baseline 

- Garage Adjustment 

| Baseline 

| Add $5,000 

| Add $5,000

Page 3

Clo

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SC_Notice_of_Docket_Number.2026-09-17_09-15-36.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

Ryan Breznau,Adrienne Breznau,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002471

City Of Brighton,

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: September 17, 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

Ryan Breznau,Adrienne Breznau,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002471

City Of Brighton,

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: September 17, 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 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

Ryan Breznau,Adrienne Breznau,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002471

City Of Brighton,

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

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Ryan & Adrienne

M.I.

Last Name

Breznau

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

595 Brighton Lake Rd

City or Town

Brighton

State

Michigan

ZIP Code

48116-1878

Telephone Number

3035037308

E-mail Address

adriennebreznau@gmail.com

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 parcel

N/A 

Property Address (No., Street)

595 Brighton Lake Rd

City or Town

Brighton

County

Livingston

State

Michigan

ZIP Code

48116

Taxing Authority (City or Township)

City Of Brighton (LIVINGSTON)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The Petitioner contends that the City's current assessment severely overstates the property's True Cash Value (TCV) relative to objective, localized neighborhood 

market data. While the subject property was purchased in July 2025 for $790,000, subsequent comprehensive market analysis demonstrates that this 

transactional price represents an anomalous premium that significantly exceeded the actual market baseline for the immediate neighborhood.

When adjusted uniformly to match the subject property's 2,785 above-grade square feet, 1.3-acre lot, 3-car garage, and pole barn, the local neighborhood market 

demonstrates an adjusted TCV range between $549,650 and $705,100. This establishes an objective, market-supported baseline average of $603,327. A side-by-

side market adjustment analysis (attached) of three highly comparable local properties—accounting for objective differences in square footage, acreage, 

bathroom counts, basement finishes, and outbuilding storage capabilities—demonstrates that the local market cannot support either the City's implied valuation 

or the Petitioner's July 2025 purchase price. The true neighborhood market average is $239,873 lower than the $843,200 TCV implied by the Board of Review's 

current assessment, illustrating an undeniable downward variance in localized property values.

The City’s current Assessed Value of $421,600 implies an inflated market value of $843,200, which completely divorces itself from objective neighborhood trends. 

Because the statutory mandate of the Tribunal is to establish the true market value of the property, the Petitioner respectfully requests that the Tribunal set the 

property's True Cash Value to the market-substantiated baseline of $603,327, reducing the Assessed Value to $301,663.

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:

4718-31-300-101

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

421600

Current Taxable Value as established by the Board of Review:

421600

What do you believe is the fair market value?

603327

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

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

301663

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

301663

 

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

Petitioner’s Signature: 

/s/ Ryan & Adrienne Breznau

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

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.

Breznau Property Tax Appeal Supporting Documents 2026_Redacted.pdfRead complete document text →
Read document text excerpt

Page 1

“5 ( 

03/25/2026 

03752 

2026 BOARD OF REVIEW DECISION 

| FROM 

CITY OF BRIGHTON 

ATTN: ASSESSING DEPARTMENT 

200 N FIRST ST 

BRIGHTON M1 48116 

| 

- -— 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLI 

PROPERTY IDENTIFICATION: (Parcel Code required 

Property address 

and legal description optional.) 

4718-31-300-101 

595 BRIGHTON LAKE 

SEC 31. T2N, R6E COMMENCING AT THE SOUTHWEST 

BREZNAU, RYAN & ADRIENNE 

CORNER OF THE EAST 1/2 OF THE NORTHWEST 

595 BRIGHTON LAKE RD 

RACTIONAL 1/4 OF SECTION 31, (AS MONUMENTED AND 

BRIGHTON MI 48116-1878 

: 

JOWN ON THE PLAT OF "TWYKINGHAM" SUBDIVISION, 

S RECORDED IN LIBER 14 OF PLATS, PAGE 36. OF 

VINGSTON COUNTY RECORDS); THN 01*25'51" E 429 FT. 

| 

“THIS PROPERTY 

IS CLASSIFIED 

— 401 (RESIDENTIAL-IMPROVED) 

ALONG THE EASTERLY LINE OF SAID PLAT FOR A POB: TH 

——— 

em 

e— 

a 

ee 

tis ———t 

I 

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 

4718-3 1-300-101 

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

Board of Review Comments 

PETITIONER FEELS THE TCV OF THE PROPERTY TO BE $790,000. "THE TENTATIVE TAXABLE VALUE EXCEEDS 50% OF THE MARKET VALUE 

INDICATED BY OUR JULY 2025 PURCHASE AND SUPPORTING APPRAISAL OF $790,000. COMPARABLE SALES, INCLUDING PROPERTIES AT 635 

BRIGHTON LAKE RD, 120 S 5TH ST, AND 127 LEITH ST, SUPPORT A LOWER VALUE RANGE. BASED ON THESE MARKET SALES WE ESTIMATE THE 

APPROPRIATE TTAXABLE VALUE TO BE APPROXIMATELY $395,000. ADDITIONALLY, AN EASEMENT ENCROACHMENT AFFECTING THE JPROPERTY 

— 

— 

— 

RE 

-— 

[2026 ORIGINAL ASSESSED VALUE 

21,600 

= 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

421,600 

: 

ian 

Se 

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

[2026 "ORIGINAL TAXABLE VALUE 

: 

: 

421,600 

i 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

421,600 

it 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

RE 

£7 

Please feel free to contact the assessor at the address listed above or call if you 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/0,4677,7-1 87-38254---,00.html

Page 2

pp 

LL LL ll 

dtp 

pdpppip—p—p————————— — 

— 

— 

— — 

Se 

———————————————————— 

lll 

hdd 

fd 

-— 

enw 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION EVIDENCE EXHIBIT 

PROPERTY TAX VALUATION COMPARATIVE MARKET ANALYSIS (CMA) 

Property Address:595 Brighton Lake Rd, Brighton, MI 48116 

Above-Grade Gross Living Area (GLA): 2,785 sq ft 

Lot Size / Total Acreage: 1.3 Acres 

Bedroom / Bathroom Count: 4 Bed / 2.5 Bath 

Primary Garage Capacity: 3-Car Stall 

Detached Structures / Utilities: Yes (Detached Pole Barn) 

Subject Actual Purchase Price: $790,000 (Transaction Date: July 2025) 

City Current Assessed Value: $421,600 (Implied Market Value: $843,200) 

All market-based adjustments follow standard Michigan assessing and real estate appraisal protocols 

for the Livingston County market area. 

Feature / Metric 

| 595 Brighton Lake Rd 

| 1077 Lincoln Dr |120 S 5th St 

| 635 Brighton Lake Rd 

Initial Sale Price 

| $790,000 

| $486,000 

| $582,000 

| $470,000 

Sale Date 

| 7/3/2025 

| 12/30/2025 

| 10/16/2025 

| 05/13/2025 

Above-Grade Size (GLA) 

|2,785 sq ft 

| 2,252 sq ft 

| 1,650sqft 

|1,620 sq ft 

- Size Adj. ($60/sq ft) 

| Baseline 

| Add $31,980 

| Add $68,100 

| Add $69,900 

Lot Size / Total Acreage 

| 1.3 Acres 

| 0.21 Acres 

| 0.20 Acres 

| 0.51 Acres 

- Acreage Adj. ($25k/ac) 

| Baseline 

| Add $27,250 

| Add $27,500 

|Add $19,750 

Total Bathroom Count 

| 2.5 Baths 

| 2.5 Baths 

| 2.0 Baths 

| 1.5 Baths 

- Bathroom Adjustment 

| Baseline 

| No change ($0) 

| Add $2,500 

| Add $5,000 

Basement Status 

| Unfinished 

| Fully Finished 

| Unfinished 

| Fully Finished 

- Basement Adjustment 

| Baseline 

| Subtract $15,000 

| No change ($0) 

| Subtract $15,000 

Primary Garage Capacity 

| 3-Car Stall 

| 2-Car Stall 

| 2-Car Stall 

| 3-Car Baseline 

- Garage Adjustment 

| Baseline 

| Add $5,000 

| Add $5,000

Page 3

Clo

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.