Samuel Plaza Petitioner V City Of Trenton Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000726 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Trenton 

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

2800 Third Street 

City or Town: 

State: 

ZIP Code: 

Trenton 

Mi 

48183 

Telephone Number: 

(734) 675-6810 

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

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

I 

First Name: 

Mm. 

Last Name: 

Anthony 

J. 

Bologna (P72698) 

Firm Name (if any): 

Legal Consulting, PLLC 

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

31000 Telegraph Road, Suite 102 

City or Town: 

State: 

ZIP Code: 

Bingham Farms 

Mi 

48025 

Telephone Number: 

(248) 800-6240 

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

ab@consultingpllc.com 

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. Attacha 

separate sheet if necessary. 

[Jes 

[1 No 

[®] NotApplicable 

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

[eo] Yes 

O 

No

Page 2

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 

See Attachment A (Respondent's Answer, Affirmative Defenses, and Statement of Contentions), incorporated by reference. 

Summary: Respondent denies that the subject property is over-assessed. The March 2026 Board of Review (Petition No. M26-032, 

decision dated April 15, 2026) already reduced the 2026 assessed value from $307,800 to $295,000 (TCV $590,000), below the 

assessor's cost-approach estimate of true cash value of $615,534. The property (1701 Arthurs Court) is a 1,706 sq. ft. brick ranch 

built in 2024 on a 0.23-acre lot with a 962 sq. ft. finished basement (kitchenette, egress bedroom, home theater), 541 sq. ft. attached 

brick garage, two fireplaces, two covered porches, and additional plumbing fixtures. Petitioner has produced no appraisal, market 

data, or comparable sales; his owner's estimate was $480,000 at the Board of Review and is $505,000 in the Petition. Petitioner's 

asserted basis for relief (that the home was custom built to accommodate a medical condition and live-in medical help) is not a 

legally cognizable basis for reducing true cash value. MCL 211.27(1). Tax year 2025 was never protested at a Board of Review and 

no petition was filed by July 31, 2025; 

it is not properly before the Tribunal and must be dismissed. MCL 205.735a(3), (6). 

Respondent reserves the right to contend for the assessor's cost-supported TCV of $615,534 (AV $307,800). Exhibits 1-2 attached. 

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 

|] No 

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

O 

July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? Od Yes 

[a] 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 

[e] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Od Yes 

[9] 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? 

Not applicable - taxable value was not uncapped (2026 TV of $281,410 is a capped value under MCL 211 .27a(2)). 

Section 6: Valuation Information use the multiple parcel form for

Page 3

STAT

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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: 26-000726

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

Party Filing Document 

Respondent

Files

Document Type: Motion to Set Aside Default

Attachment File Name: 2026 ANSWER Plaza v Trenton MTT 26-000726 Answer Exhibits

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.

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

Samuel Plaza,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000726

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

Page 4

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

Samuel

Page 5

MTT Docket No.

Page 6

STATE OF

Page 7

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent failed to file its answer on an approved answer form. See TTR 281. 

Respondent must complete and return an appropriate answer for the issue being 

appealed within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 11, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000726

Page 2 of 4

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

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

Page 4

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent failed to file its answer on an approved answer form. See TTR 281. 

Respondent must complete and return an appropriate answer for the issue being 

appealed within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 11, 2026

2 “A submission by mail is

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

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 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See 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).

Page 2

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

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 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 11, 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

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

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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

Samuel Plaza, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 24, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 11, 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

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

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

Samuel Plaza, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 24, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

CITY OF TRENTON 

aia 

Emily Hornbeck, Mayor Pro-Tem 

Timber Baun-Crooks 

2800 Third Street 

Rick Benedetti 

. 

o 

Scott 

Cabauata 

Trenton, Michigan 48183 

Nelson 

3 Peru) 

Dora Rodriguez 

City Assessor: Joanie L. Barnett 

Deputy Assessor: Sydney Moya 

July 14, 2026 

Michigan Tax Tribunal 

Attn: Samantha M. Welton, Chief Clerk 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No. 26-000726 

Dear Ms. Welton, 

Enclosed, please find the Respondent City of Trenton’s Answer to Petition; 

Property Tax Appeal Form — Valuation/Uncapping, together with Attachment A 

and all exhibits thereto, and the Proof of Service for Petitioner, Samuel Plaza. 

Sincerely, 

(paws oamtt 

Joanie Barnett, MAAO 

Assessor 

City of Trenton 

Enclosures 

cc: 

Authorized Representative for Petitioner Samuel Plaza: 

Vicki L. Hendrixson, Real Estate One 

One Heritage Place 

Southgate, MI 48195 

jhp9118@msn.com 

ASSESSOR'S OFFICE ¢ JOANIE L. BARNETT, CITY ASSESSOR 

PH (734)675-6810 

+ FAX (734)675-5262 

+ jbarnett@trenton-mi.com 

¢ www.trentonmi.org

Page 2

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL ANSWER FORM — VALUATION / UNCAPPING 

MTT Docket No. 26-000726 

Samuel Plaza v City of Trenton 

PART 

I — ENTRIES FOR THE TRIBUNAL’S OFFICIAL SC ANSWER FORM. The 

Tribunal requires respondents to answer on its official form (SC-Answer-Valuation). Enter the 

following in the corresponding sections of the fillable form or the e-filing fields, and attach Part IT 

below as Attachment A to Section 4. 

Section 1 — Respondent’s Contact Information 

[Unit of Government 

City of Trenton 

Mailing Address 

2800 Third Street 

City 

/ State / ZIP 

Trenton, Michigan 48183 

Telephone Number 

(734) 675-6810 

[Email Address 

Leave blank — service is to be made on counsel identified in 

Section 2. 

Section 2 — Respondent’s Attorney / Authorized Representative 

Name 

Anthony J. Bologna (P72698) 

[Firm Name 

Legal Consulting, PLLC 

Mailing Address 

31000 Telegraph Road, Suite 102 

City / State / ZIP 

Bingham Farms, Michigan 48025 

Telephone Number 

(248) 800-6240 

Email Address 

ab@consultingplic.com (electronic service accepted) 

Section 3 — Subject Property Information 

arcels contiguous/adjoining? 

[Not Applicable — a single parcel is at issue. 

PRE of 50% or more for all tax 

'Yes — 100% Principal Residence Exemption, effective 

[years at issue? 

05/23/2024. 

Section 4 — Explain Your Answer to This Appeal 

[Entry 

See Attachment A (Respondent’s Answer, Affirmative Defenses, 

and Statement of Contentions), incorporated by reference. 

Summary: Respondent denies that the subject property is over- 

assessed. The 2026 March Board of Review already reduced the 

assessed value from $307,800 to $295,000 (TCV $590,000), below

Page 3

the assessor’s cost-approach estimate of true cash value of 

$615,534. The property is a 1,706 sq. ft. brick ranch constructed in 

2024 on a 0.23-acre lot, with a 1,706 total sq. ft. basement with 

962 sq. ft. finished with kitchenette, egress bedroom, home theatre, 

& two-fixture bath with separate shower, a 541 sq. ft. attached 

brick garage, two fireplaces, two covered concrete porches, and 

additional plumbing fixtures. Petitioner has produced no appraisal, 

no market data, and no comparable sales. Petitioner’s asserted 

basis for relief — that the home was custom built to accommodate 

a medical condition and to house live-in medical assistance — is 

not a legally cognizable basis for reducing true cash value. Tax 

[year 2025 is not properly before the Tribunal. 

Section 5 — Jurisdictional Issues 

IDid Petitioner protest the 

assessment at a Board of Review? 

Yes — as to tax year 2026 only. No — as to tax year 2025. 

‘Which Board of Review? 

March 2026 Board of Review (Petition No. M26-032; decision 

issued April 15, 2026). 

If July/December BOR revised the 

assessment, did it have authority? 

Not applicable — no July or December Board of Review action. 

Was the assessment established by 

clerical error or mutual mistake of 

fact? 

No. 

Is Petitioner

Page 4

[R

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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: 26-000726

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: ANSWER COMPLETE PLAZA 26-000726

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

CITY OF TRENTON 

 netomne 

I 

Councilpersons: 

Emily Hornbeck, Mayor Pro-Tem 

Timber Baun-Crooks 

2800 Third Street 

Rick Benedetti 

5 

— 

S 

bauata 

Trenton, Michigan 48183 

Nelson 3 Peru 

Dora Rodriguez 

City Assessor: Joanie L. Barnett 

Deputy Assessor: Sydney Moya 

RECEIVED 

JUL 1.17 2076 

MICHIGAN TAX TRIBUNAL 

July 14, 2026 

Michigan Tax Tribunal 

Attn: Samantha M. Welton, Chief Clerk 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No. 26-000726 

Dear Ms. Welton, 

Enclosed, please find the Respondent City of Trenton’s Answer to Petition; 

Property Tax Appeal Form — Valuation/Uncapping, together with Attachment A 

and all exhibits thereto, and the Proof of Service for Petitioner, Samuel Plaza. 

Sincerely, 

(foams Host 

Joanie Barnett, MAAO 

Assessor 

City of Trenton 

Enclosures 

cc: 

Authorized Representative for Petitioner Samuel Plaza: 

Vicki L. Hendrixson, Real Estate One

Page 2

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

PROPERTY TAX APPEAL ANSWER FORM — VALUATION / UNCAPPING 

MTT Docket No. 26-000726 

Samuel Plaza v City of Trenton 

PART 

I — ENTRIES FOR THE TRIBUNAL’S OFFICIAL SC ANSWER FORM. The 

Tribunal requires respondents to answer on its official form (SC-Answer-Valuation). Enter the 

following in the corresponding sections of the fillable form or the e-filing fields, and attach Part IT 

below as Attachment A to Section 4. 

Section 1 — Respondent’s Contact Information 

Unit of Government 

City of Trenton 

Mailing Address 

2800 Third Street 

City / State / ZIP 

Trenton, Michigan 48183 

Telephone Number 

(734) 675-6810 

Email Address 

Leave blank — service is to be made on counsel identified in 

Section 2. 

Section 2 — Respondent’s Attorney / Authorized Representative 

Name 

Anthony J. Bologna (P72698) 

[Firm Name 

Legal Consulting, PLLC 

Mailing Address 

31000 Telegraph Road, Suite 102 

City / State / ZIP 

Bingham Farms, Michigan 48025 

Telephone Number 

(248) 800-6240 

Email Address 

ab@consultingpllc.com (electronic service accepted) 

Section 3 — Subject Property Information 

Parcels contiguous/adjoining? 

[Not Applicable — a single parcel is at issue. 

PRE of 50% or more for all tax 

years at issue? 

Yes 

— 100% Principal Residence Exemption, effective 

05/23/2024. 

Section 4 — Explain Your Answer to This Appeal

Page 3

the assessor’s cost-approach estimate of true cash value of 

$615,534. The property is a 1,706 sq. ft. brick ranch constructed in 

2024 on a 0.23-acre lot, with a 1,706 total sq. ft. basement with 

962 sq. ft. finished with kitchenette, egress bedroom, home theatre, 

& two-fixture bath with separate shower, a 541 sq. ft. attached 

brick garage, two fireplaces, two covered concrete porches, and 

additional plumbing fixtures. Petitioner has produced no appraisal, 

ho market data, and no comparable sales. Petitioner’s asserted 

basis for relief — that the home was custom built to accommodate 

a medical condition and to house live-in medical assistance — is 

not a legally cognizable basis for reducing true cash value. Tax 

year 2025 is not properly before the Tribunal. 

Section 5 — Jurisdictional Issue: S 

Did Petitioner protest the 

assessment at a Board of Review? 

Yes — as to tax year 2026 only. No — as to tax year 2025. 

‘Which Board of Review? 

March 2026 Board of Review (Petition No. M26-032; decision 

issued April 15,2026). 

If July/December BOR revised the 

assessment, did it have authority? 

Not applicable — no July or December Board of Review action. 

IWas the assessment established by 

clerical error or mutual mistake of 

fact? 

No. 

Tax Commission Order? 

Is Petitioner appealing from a State No. 

Uncapping — notice date / 

Istatutory section 

Not applicable. Taxable value was not uncapped. The 2026 taxable 

value of $281,410 is a capped value computed under MCL 

211.27a(2). 

Section 6 — Valuation Information 

Parcel Number 

82 54 005 11 0002 000 

Classification 

Real — Residential (401) 

Assessed Value (SEV) established 

$295,000 

by the Board of Review 

;

Page 4

Respondent’s contention of

Page 5

STATE OF

Page 6

7.

Page 7

15.

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

Page 1

1 ENTOISALG Reagan «Com 

2026 BOARD OF REVIEW DECISION 

FROM 

4/15/2026 

JOANIE L. BARNETT 

PROPERTY IDENTIFICATION AND ADDRESS OF PROPERTY: 

ASSESSOR, CITY OF TRENTON 

(Parcel Code required. Property address & legal description 

optigfial) 

| 

82 54 005 11 0002 000 f AY A 

' 

1701 ARTHURS CT 

13 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

LEGAL DESCRIPTION: 

*13Y2* LOT 2 VERNON [On 

N T4S RICE L122 P 77 

PLAZA, SAMUEL J. & CHRISTINA L. 

78 WCRK 

= 79. 

1701 ARTHURS CT. 

OV) 

TRENTON MI 48183 

THISPROPERTY ISCLASSIFIEDAS: 

401 

Residential 

Petition # M26-032 

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 

82 54 005 11 0002 000 

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

Board of Review Comments: 

ASSESSED VALUE CORRECTED TO MARKET VALUE 

[ 2026 

ORIGINAL ASSESSED VALUE 

307,800 

J’ 

| 

[ 2026 

"BOARD OF REVIEW" ASSESSED VALUE 

295000 

 k 

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

2026 

ORIGINAL TAXABLE VALUE 

281410 

X 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

281,410 

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

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

100.0000 

Please feel free to contact the Assessor if you have any questions. 

Assessor's Office (734)675-6810 

If you disagree with the decision of the Board of Review, all further appeals may be made to the Michigan Tax Tribunal 

by obtaining a petition online at www.michigan.gov/taxtrib 

Deadlines for Residential Valuation appeals must be filed by July 31, 2026. For Commercial or Industrial Real Property 

or Commercial, Industrial, or Utility Personal Property appeals must be filed by June 1, 2026 (May 31s a Sunday). 

Property Classification appeals ONLY may be appealed to the State Tax Commission by July 1, 2026. 

State Tax Commission, Classification Appeals, P.O.Box 30471, Lansing MI 48909 

Please see the reverse side of this notice for all appeal deadlines.

Page 2

Michigan Department of Treasury 

618 (Rev 12-25) 

Petition to Board of Review 

Petition # 2-03 2 

403 

This form is issued under the authority of PA. 208 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to 

the Board of Review, except when the property Is classified as commercial real, industrial real, or developmental real, You may not appeal property classifications to the State 

Tax Commission unless you first protest to the Board of Review, 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Ty 

Petitioner's Name 

(If Other than Owner) 

PLAZA, SAMUEL J. & CHRISTINA L. 

Township or City 

County 

Year of Appeal 

CITY OF TRENTON 

WAYNE 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural 

property exemption of the following described property: 

Parcel Number 

Property Address 

54 005 11 0002 000 

1701 ARTHURS CT 

Protested Item: [J Assessed Value 

[0 Taxable Status (exemption) 

[O Tentative Taxable Value 

[Od Classification 

[J 

Qualifed Agricultural Property Exemption 

1. PROTEST 

OF ASSESSMENT 

: 

Complete this secticn for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Full Market Value) 

57) 

307,800 

Pl 

PR 

4 

4 

ye OQ COO 

2. PROTEST OF TENTATIVE TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

[] Value of Losses 

[J Value of Additions 

[I Poverty Exemption 

[J Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification, The Board of Review must make their decision regarding classification in

Page 3

S618Y

Page 4

STA

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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: 26-000726

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

Party Filing Document 

Other

Files

Document Type: Documentation

Attachment File Name: 3322_001

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.

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 24, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-000726

Page 2 of 4

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

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

Page 4

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

Samuel Plaza,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: June 24, 2026

2 “A submission by mail

Page 5

M

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

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

Samuel

M.I.

Last Name

Plaza

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

1701 Arthurs Court

City or Town

Trenton

State

Michigan

ZIP Code

48183

Telephone Number

734-284-4976

E-mail Address

jhp9118@msn.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Vicki

M.I.

L

Last Name

Hendrixson

Firm Name (if any)

Real Estate One

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

One Heritage Place

City or Town

Southgate

State

Michigan

ZIP Code

48195

Telephone Number

3136087604

E-mail Address

jhp9118@msn.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

Yes 

Property Address (No., Street)

1701 Arthurs Ct

City or Town

Trenton

County

Wayne

State

Michigan

ZIP Code

48183

Taxing Authority (City or Township)

City Of Trenton (WAYNE)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

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

True Cash and Taxable Values

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

City has over assesed property. A licensed appraiser has given value as well as a licensed Realtor. Value is below the assesed value given y the assesor in Trenton. 

Board of review in the city of Trenton did not adjust

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:

2025,2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

8254005110002000

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

295000

Current Taxable Value as established by the Board of Review:

281410

What do you believe is the fair market value?

505000

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

252500

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

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

252500

 

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

Petitioner’s Signature: 

/s/ Vicki Hendrixson for Samuel PLaza

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

Yes

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Samuel Plaza,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 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

Vicki L Hendrixson

Real Estate One

One Heritage Place

Southgate , MI 48195

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

Samuel Plaza,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 24, 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 4

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

Samuel Plaza,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000726

City Of Trenton,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted

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

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

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

Samuel

M.I.

Last Name

Plaza

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

1701 Arthurs Court

City or Town

Trenton

State

Michigan

ZIP Code

48183

Telephone Number

734-284-4976

E-mail Address

jhp9118@msn.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Vicki

M.I.

L

Last Name

Hendrixson

Firm Name (if any)

Real Estate One

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

One Heritage Place

City or Town

Southgate

State

Michigan

ZIP Code

48195

Telephone Number

3136087604

E-mail Address

jhp9118@msn.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

Yes 

Property Address (No., Street)

1701 Arthurs Ct

City or Town

Trenton

County

Wayne

State

Michigan

ZIP Code

48183

Taxing Authority (City or Township)

City Of Trenton (WAYNE)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

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

True Cash and Taxable Values

Taxable Value Only (calculation)

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

City has over assesed property. A licensed appraiser has given value as well as a licensed Realtor. Value is below the assesed value given y the assesor in Trenton. 

Board of review in the city of Trenton did not adjust

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:

2025,2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

8254005110002000

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

295000

Current Taxable Value as established by the Board of Review:

281410

What do you believe is the fair market value?

505000

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

252500

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

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

252500

 

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

Petitioner’s Signature: 

/s/ Vicki Hendrixson for Samuel PLaza

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

Yes

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.