Record Finder / 25-002885-TT
Michigan
Ryan Whalen, Petitioner V Township Of Commerce, Respondent
- Petitioner
- Ryan Whalen
- Respondent
- Township Of Commerce
Case overview
- Docket number
- 25-002885-TT
- Status
- Hearing Set - SC
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- Grinnell, Jason C.
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Evidence was received. | RESP | Not recorded | 10/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | Notice of Hearing | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| 8 | A hearing has been scheduled | Not recorded | Not recorded | 09/16/2026 | Not recorded | Not recorded |
| 7 | Notice of Filing | Not recorded | Not recorded | 11/14/2025 | Not recorded | Download |
| 6 | Answer was received | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 5 | Order of Partial Dismissal | Not recorded | Not recorded | 09/12/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/12/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/12/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 07/27/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/27/2025 | Not recorded | Download |
Documents
25-002885 Evidence.pdfRead complete document text →
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SUBJECT PROPERTY
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*** Information herein deemed reliable but not guaranteed*** OAKLAND County: Township of Commerce Jurisdiction: Printed on Parcel Number: EW-17-22-451-033 325,240S 325,240 208,690 116,550 2022 341,500C 360,460 236,910 123,550 2023 358,570C 394,350 270,800 123,550 2024 369,680C 375,000M 406,410 221,090 185,320 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 8.73 260 88 1,998 Total Estimated Land Improvements True Cash Value = 1,998 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value <Site Value D> 59.01-69ff 370641 100 370,641 0.070 Acres 0 100 0 64 Actual Front Feet, 0.31 Total Acres Total Est. Land Value = 370,641 Land Value Estimates for Land Table L7C.Land Table L7C 033 03/05/2025 Other 042 10/19/2018 BuildingPe 042 10/09/2013 BuildingPe Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: County of Oakland, Michigan 3/13/25 MBOR PET #15 - DISAGREE #66 10/19/18 NAH LEFT NOTE. SPOT CK'D DIMS. MEAS'D NEW COMP DECK. DELETE CPP. CLOSE BP PICS #42/92 10-9-13 M/L NEW HSE & REV'D PLANS. C/P #91 4-30-13 ORIGINAL HSEDEMO'D DUE TO FIRE, $30,000 AD HOC FOR UNFIN HSE. CK 2ND PASS #42 11/21/12 - Fire, remove gar & CT. Hse at 50%. Ck in 2013 #91 7-19-07 Rev'd and checked ext. Close permit #76 3/22/06 ADJ APPRAISIAL CARD TO PRE MBOR DUE TO INCREASE. DURING 2006 FM PLEASE ADJ APPRAISIAL CARD TO 1 FR 807SF, 1 SL FR 170SF, 1 SL FR 80SF, J SL FR 330 SF, 1 SL FR 140 SF, 1 OH FR 15 SF, AND ADD COV 100SF. PLEASE ADJUST SF DURING 06 FM. 92 Comments/Influences T2N, R8E, SEC 22 WOODED SHORES LOT 33 Tax Description WHALEN, RYAN WHALEN, LUCIA 2328 VENTURA DR WOLVERINE LAKE MI 48390-2461 Owner's Name/Address 2328 VENTURA DR Property Address Closed EW06B4752 10/23/2006 Deck/Patio/Porch 2025 Est TCV 812,815 TCV/TFA: 427.57 Closed EW12C22451033 11/21/2012 FireRepair ITOnly: 408 Closed EW13OC22451033 03/08/2013 NewBuilding P.R.E. 100% 07/01/2021 Closed EW18B-5956 05/29/2018 Deck/Patio/Porch School: WALLED LAKE CONS SCH DIST Status Number Date Building Permit(s) Zoning: RI Class: RESIDENTIAL-IMPROV 100.0 NOT VERIFIED 47803:695 03-ARM'S LENGTH WD 12/31/2014 429,500 AUSTIN CAROL C HANSEN JENNIFER E 0.0 NOT VERIFIED 51319:799 08-ESTATE WD 11/10/2017 1 AUSTIN CAROL C AUSTIN CAROL C 100.0 NOT VERIFIED 56394:414 03-ARM'S LENGTH WD 06/09/2021 730,000 WHALEN LUCIA AUSTIN CAROL C Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 10/20/2026
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Class: BC Effec. Age: 12 Floor Area: 1,901 Total Base New : 405,023 E.C.F. Total Depr Cost: 356,418 X 1.235 Estimated T.C.V: 440,176 Cost Est. for Res. Bldg: 1 Single Family Colonial/2Sty Cls BC Blt 2013 (11) Heating System: Forced Heat & Cool Ground Area = 997 SF Floor Area = 1901 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=88/100/100/100/88 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding Basement 887 1 Story Siding Basement 80 1 Story Siding Blt-in Gar. 30 1 Story Siding Overhang 8 1 Story Siding Overhang 9 Total: 326,322 287,163 Other Additions/Adjustments Plumbing 3 Fixture Bath 1 7,316 6,438 2 Fixture Bath 1 4,902 4,314 Extra Sink 2 3,014 2,652 Separate Shower 1 2,963 2,607 Ceramic Tile Floor 2 3,130 2,754 Porches CCP (1 Story) 72 2,863 2,519 CCP (1 Story) 60 2,419 2,129 Deck Treated Wood 54 2,088 1,837 Composite 207 4,867 4,283 w/Roof (Roof portion) 72 1,938 1,705 Garages Class: BC Exterior: Siding Foundation: 42 Inch (Unfinished) Base Cost 483 30,477 26,820 Common Wall: 1 Wall 1 -3,338 -2,937 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> Carport Area: Roof: Bsmnt Garage: Year Built: 2013 Car Capacity: 2 Class: BC Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?: Auto. Doors: 1 Mech. Doors: 0 Area: 483 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CCP (1 Story) CCP (1 Story) Treated Wood Roof Cover Onl Composite 72 60 54 72 207 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas 1 (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System 1 (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 2 1 2 1 2 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. X Ex. No./Qual. of Fixtures Amps Service 200 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: 2x10 Unsupported Len: Cntr.Sup: STEEL (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) (9) Basement
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***
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EW-1
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 25-002885 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Evidence Attachment File Name: 25-002885 Evidence Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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SC_Notice_of_Telephonic_Hearing.2026-09-16_14-34-36.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-002885 Township Of Commerce, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: November 17, 2026 HEARING TIME: 2:30 PM Eastern Time JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 68978867 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 25-002885 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of Review for that year. MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. 1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are emergency circumstances. The emergency circumstances must be detailed to justify the granting of what
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MTT
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STA
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SC-Notice_of_Filing_of_Answer.2025-11-14_13-39-25.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 25-002885 Page 2 of 6 submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process. MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: November 14, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note
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MTT
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.b76baacd-1735-4123-be0a-22397df1e601.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-002885 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Commerce (OAKLAND) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name David M.I. M Last Name Griffin Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2009 Township Drive City or Town Commerce Township State Michigan ZIP Code 48390 Telephone Number 248-624-0110 Fax Number E-mail Address mgriffin@commercetwp.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal 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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The March Board of Review determined an assessed value of $375,000 and a taxable value of $369,680. Further evidence and documentation will be submitted prior to hearing. 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)? Yes If yes, check which BOR Petitioner attended: March If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? 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? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? 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? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? No If Yes, check which BOR Petitioner attended: 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 the BOR? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR Petitioner attended: 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 Residential Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: EW-17-22-451-033 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 375,000 Current Taxable Value as established by the BOR: 369,680 What do you believe is the fair market value (also known as True Cash Value)? 750,000 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 375,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 369,680 Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ David Griffin
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Partial_Dismissal_-_Valuation.2025-09-12_07-46-52.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 12, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 12, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.414fccdd-aa8a-4bb6-abbb-ca396199d6ef.pdfRead complete document text →
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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 Ryan M.I. Last Name/Company Name Whalen Mailing Address (No., Street, P.O. Box or Rural Route) 2328 Ventura Dr. City or Town Wolverine Lake State Michigan ZIP Code 48390 Telephone Number 248-499-0410 Fax Number E-mail Address ahem.excuse.me@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address 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] 2328 Ventura Dr.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Wolverine Lake Michigan 48390 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I appealed my property tax assessment with the March Board of Review in Charter Township of Commerce. While they adjusted the Assessed Value from $406,410 to $375,000, this doesn't reflect a fair assessed value. The Taxable Value was unchanged, which I believe is grossly overinflated due to several reasons: - Recent comparable sales (2022-2024) of properties with premium open lake access, which sold for 7-37% less than our assessment - Recent canal-front sales on the same canal system, which sold for 32-59% less than our assessment - Newer constructions in the same area, including properties with open lake frontage Furthermore, our 2021 purchase price ($730,000) was based on significantly misrepresented information on the MLS. The property was listed at 2,600 square feet but is actually only 1,901 square feet. The misinformation was not identified until the appraisal, after we had made an offer, waiving the appraisal contingency. The certified appraisal at the time valued the property at only $525,000, and a comparable lakefront property sold for $510,000 around the same time. We have taken on an overinflated tax burden since the first assessment after our purchase in 2021. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024-2025 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: EW-17-22-451-033 Classification of Property: Personal
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 375000 Current Taxable Value as established by the BOR: 369680 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 325000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 290000 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
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SC_Notice_of_Docket_Number.2025-09-12_07-46-04.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, 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 12, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ryan Whalen, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002885 Township Of Commerce, 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 12, 2025 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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Notice of March Board of Review Change.pdfRead complete document text →
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** Notice of March Board of Review Change ** FROM CHARTER TOWNSHIP OF COMMERCE MICHEAL R. LOHMEIER, ASSESSOR 2009 TOWNSHIP DRIVE COMMERCE TOWNSHIP MI 48390 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: WHALEN, RY AN WHALEN, LUCIA 2328 VENTURA DR WOLVERINE LAKE MI 48390-2461 THIS PROPERTY IS CLASSIFIED AS: 401 Residential PROPERTY IDENTIFICATION: EW-17-22-451-033 SCHOOL DISTRICT: 63290 PROPERTY ADDRESS: 2328 VENTURA DR 7 PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 100.00% MICHIGAN BUSINESS EXEMPTION: 0.00% PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The Board of Revi~w has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision: PETITION NUMBER: 015 DATE: 03/17/2025 VALUE PRIOR MBOR VALUE AFTER MBOR CHANGE 1. ASSESSED VALUE 406,410 375,000 -31,410 2. CAPPED VALUE 369,680 369,680 0 3. TAXABLE VALUE 369,680 369,680 0 4. TENTATIVE EQUALIZATION FACTOR: 1.000 > 5. STATE EQUALIZED VALUE: 406,410 375,000 -31,410 6. There WASN/AS NOT a transfer of ownershic on this crocertv in 2024. WAS NOT The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1 %, plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your Taxes are Levied on the Taxable Amount. Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at www.mlchig11n.gov/taKtrib (click Small Claims Tab) and mailed to PO Box 30232, Lansing, Ml 48909 by May 31st for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal Property. The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and Personal Property is July 31st. Michigan Tax Tribunal Decisions received February through May are not reflected In this March Board of Review Change Notice. A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL WILL DEFAULT. CHARTER TOWNSHIP OF COMMERCE BOARD OF REVIEW If you disagree with the decision of the Board of Review regarding classification, appeal Is made by sending Form 2167 to the State Tax Commission, PO Box 30471 Lansing Ml 48909 by June 30th.
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.414fccdd-aa8a-4bb6-abbb-ca396199d6ef.pdfRead complete document text →
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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 Ryan M.I. Last Name/Company Name Whalen Mailing Address (No., Street, P.O. Box or Rural Route) 2328 Ventura Dr. City or Town Wolverine Lake State Michigan ZIP Code 48390 Telephone Number 248-499-0410 Fax Number E-mail Address ahem.excuse.me@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address 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] 2328 Ventura Dr.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Wolverine Lake Michigan 48390 Taxing Authority (City or Township) Township Of Commerce (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I appealed my property tax assessment with the March Board of Review in Charter Township of Commerce. While they adjusted the Assessed Value from $406,410 to $375,000, this doesn't reflect a fair assessed value. The Taxable Value was unchanged, which I believe is grossly overinflated due to several reasons: - Recent comparable sales (2022-2024) of properties with premium open lake access, which sold for 7-37% less than our assessment - Recent canal-front sales on the same canal system, which sold for 32-59% less than our assessment - Newer constructions in the same area, including properties with open lake frontage Furthermore, our 2021 purchase price ($730,000) was based on significantly misrepresented information on the MLS. The property was listed at 2,600 square feet but is actually only 1,901 square feet. The misinformation was not identified until the appraisal, after we had made an offer, waiving the appraisal contingency. The certified appraisal at the time valued the property at only $525,000, and a comparable lakefront property sold for $510,000 around the same time. We have taken on an overinflated tax burden since the first assessment after our purchase in 2021. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024-2025 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: EW-17-22-451-033 Classification of Property: Personal
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 375000 Current Taxable Value as established by the BOR: 369680 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 325000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 290000 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
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STATE
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.