Sanda F Collins Trust, Petitioner Vs. City Of Birmingham, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002867

City Of Birmingham,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

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

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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002867

City Of Birmingham,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

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

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 ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 25-002867 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste 600 

Troy, MI 48084 

(248) 282-1069 

mgibbons@bhlaw.us.com 

_____________________________________ 

 

PROOF OF SERVICE 

I, Debbie Ryerson, am a legal secretary at Varnum, and state that on September 10, 2026, 

I served Joint Motion to Withdraw Appeal, along with a copy of this Proof of Service upon: 

 

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

mgibbons@bhlaw.us.com 

 

Via Email. 

 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

 

 

 

 

 

 

 

 

 

 /s/ Debbie Ryerson ___________ 

 

 

 

 

 

 

 

Debbie Ryerson

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002867

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 2026.09.10 PROOF of SERVICE re Joint Motion to Withdraw Appeal re 

Sandra Collins Trust

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

DEPARI'MENT OI.' LICHNSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYS'TEM

MICHIGAN TAX TRIBLINAL

SANDRA F. COLLINS TRUST,

Petitioner,

CITY OF BIRMINGHAM,

Respondent.

MTT Docket No. 25-002867

Parcel No. 08-19-25-l5I -070

Adarn J. Brody (P62035)

Deborah I. Ondersma (P55907)

VARNUM LLP

Attolncys for Petitioner'

333 Bridge Street, N.W.

P.O. Box 352

Grand Rapids, MI 49501-0352

(6r6) 336-6000

aj brody@varnum l arv.coru

d iondelsma@vat'nuur law.com

Michael C. Gibbons (P51304)

BEIER HOWLETT, P.C,

Attorneys fol Respondent

3001 W, Big Beavel Rd., Ste 600

T)'oy, MI 48084

(248)282-t06e

mgibbons@bhlaw,us,corn

JOINT MOTION TO

W APPEAL

NOW COME the parties, by and tlrrough their counsels, and hereby stipulate and agrce

that the Petition filed in the above matter, including all amendments, may be withdrawn without

costs or fees to any party, and hereby request that the Tribunal enter an Order of Dismissal.

\**t 0"lr*-

VenNuvr LLP

Deborah I. Ondersma (P55907)

Attorneys .for P etitioner

d i ondersm a(dvarnum I aw. com

Dated: September lO ,2026

BEIER

, P,C,

C. Gibbons (P51304)

Attomeys for Respondent

mgibbons@bhlaw.us.oom

Dated: Septembel l' 

,2026

29741848.1

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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: 25-002867

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: 2026.09.10 Joint Motion to Withdraw Appeal re Sanda Collins 

Trust(29747713.1)

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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002867 

City Of Birmingham,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: August 28, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002867 

City Of Birmingham,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: August 28, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No.

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 25-002867 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste 600 

Troy, MI 48084 

(248) 282-1069 

mgibbons@bhlaw.us.com 

_____________________________________ 

 

PROOF OF SERVICE 

I, Debbie Ryerson, am a legal secretary at Varnum, and state that on July 30, 2026, I served 

Motion to Amend Petition to Add Tax Year 2026, along with a copy of this Proof of Service 

upon: 

 

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

mgibbons@bhlaw.us.com 

 

Via Email. 

 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

 

 

 

 

 

 

 

 

 

 /s/ Debbie Ryerson ___________ 

 

 

 

 

 

 

 

Debbie Ryerson

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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: 25-002867

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: PROOF of SERVICE re Motion to Amend Petition to Add Tax Year 2026 

Collins

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 25-002867 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

Michael C. Gibbons (P51304) 

BEIER HOWLETT, P.C. 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste 600 

Troy, MI 48084 

(248) 282-1069 

mgibbons@bhlaw.us.com 

_____________________________________ 

 

 

MOTION TO AMEND PETITION TO ADD TAX YEAR 2026 

 

Petitioner Sandra F. Collins Trust, by and through its attorneys, Varnum LLP, state the 

following for its Motion to Amend Petition: 

1. 

Petitioner, Sandra F. Collins Trust, is the owner of and/or the party in interest with 

respect to the real property (the "Property") which is in the City of Birmingham, Oakland County, 

Michigan, and is more particularly described as: 

Parcel No. 

 

 

Property Address 

 

 

08-19-25-151-070 

 

1100 Lakeside Rd., Birmingham, Michigan 48009 

 

2. 

Respondent, City of Birmingham, assesses, levies, and collects the property taxes 

on this Property.

Page 2

2 

 

3. 

The Property is in the Birmingham Public School District (63010). 

4. 

The property is classified as Residential vacant real property. 

5. 

Petitioner appealed its tax year 2026 assessment to the Board of Review, and 

Respondent denied Petitioner's appeal. See Exhibit A. 

6. 

The matter involves issues relating to (1) true cash value, (2) assessment, and (3) 

taxable value. 

7. 

The tax year currently pending in this appeal is 2025. Through this Motion, 

Petitioners are seeking to add tax year 2026 to this appeal. 

8. 

The Tax Year 2026 values for the Property are established by the Respondent are: 

Parcel 

True Cash Value 

Assessed/State 

Equalized Value 

Taxable Value 

08-19-25-151-070

$1,107,580 

$553,790 

$411,290 

 

9. 

Petitioner contends the correct values for the Property are: 

 Parcel 

True Cash Value 

Assessed/State 

Equalized Value 

Taxable Value 

08-19-25-151-070

$500,000 

$250,000 

$250,000 

 

10. 

The Value in dispute for the property are: 

Parcel 

True Cash Value 

Assessed/State 

Equalized Value 

Taxable Value 

08-19-25-151-070

$607,580 

$303,790 

$161,290 

 

11. 

 Petitioner requests the reduction of the Property's true cash value, assessed, state 

equalized, and taxable value as outlined in the above paragraph 9. Petitioner further requests a 

refund with interest of taxes paid due to the original, incorrect assessment and any other relief this 

Tribunal deems appropriate.

Page 3

3 

 

12. 

The 2026 values imposed on the subject Property and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the taxpayers for the reasons 

that: 

a. The assessment, state equalized value, and/or taxable value exceed the amounts 

permitted by the Michigan Constitution and applicable statutes and do not reflect 

the sales of similar properties. 

b. The assessment, state equalized value, and/or taxable values are at higher 

percentages of true cash value than

Page 4

4

Page 5

EXHIB

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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: 25-002867

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Motion to Amend Subsequent Year

Attachment File Name: Motion to Amend Petition re Collins Sandra and Tim

Fee Information

Filing Fee: $ 200.00

Payment Information

Payment: $ 200.00

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

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Sanda F Collins Trust,

Petitioner,

v

 

 

City Of Birmingham,

Respondent.

 MTT Docket No. 25-002867

Please be advised that 25-002867 has been placed on a two-week Prehearing General 

Call commencing January 19, 2027. Unless ordered otherwise, parties will be notified 

at least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the 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.

In accordance with MCR 1.109(D)(9) and TTR 209, 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 submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002867

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by September 22, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible)

Page 3

MTT

Page 4

STAT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Sandra F Collins Trust, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 25-002867 

 

Parcel No. 08-19-25-151-070 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

 

Respondent City of Birmingham, through its attorneys, Beier Howlett, P.C., responds to 

the allegations made in the Petition as follows: 

1. Neither admit nor deny as Respondent is without sufficient information and therefore, 

Respondent leaves Petitioner to its proofs. 

2. Admitted. 

3. Admitted 

4. Admitted 

5. Admitted 

6. Admitted. 

7. Admitted 

8. It is admitted that Petitioner seeks the values stated in this paragraph. Respondent 

denies that the requested values are appropriate or accurate. 

9. Respondent admits that the amounts recited reflect Petitioner’s position as to the values 

in dispute, but denies any valid amount in dispute.

Page 2

10. Respondent denies that Petitioner is entitled to any relief as requested in this paragraph. 

11. Respondent admits that Petitioner raises the issues referred to but denies there is any 

genuine issue involved. 

12. Respondent denies all of the allegations in this paragraph. 

WHEREFORE, Respondent City of Birmingham requests that the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, 

and award Respondent its costs and attorney fees. 

Respectfully submitted, 

BEIER HOWLETT, P.C. 

/s/ Michael C. Gibbons 

 

Michael C. Gibbons (P51304) 

Attorneys for Respondent 

3001 W. Big Beaver Rd., Ste. 600 

Troy, MI 48084 

Date: October 7, 2025 

 

 

248-282-1069/ mgibbons@bhlaw.us.com

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Sandra F Collins Trust, 

 

 

 

Petitioner, 

vs. 

 

City of Birmingham, 

 

 

 

Respondent. 

 

 

MTT Docket No. 25-002867 

 

Parcel No. 08-19-25-151-070 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

On the date below I sent by first class mail a copy of this Answer to: 

Attn: Deborah I. Ondersma 

Varnum, LLP 

333 Bridge St. N.W. 

P.O. Box 352 

Grand Rapids, MI 49501 

 

I declare that the statements above are true and to the best of my information, knowledge and 

belief. 

 

 

 

 

/s/ Erin Miller 

 

 

 

Erin Miller 

Dated: October 7, 2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002867

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Birmingham (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michael

M.I.

C

Last Name

Gibbons

Firm Name (if any)

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

3001 W. Big Beaver Rd.

Suite 600

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-282-1069

Fax Number

248-645-9344

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

mgibbons@bhlaw.us.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Michael C. Gibbons

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. 25-002867 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

 

_____________________________________ 

 

PROOF OF SERVICE 

On the date below, I sent by U.S. certified mail, return receipt requested, a copy of the 

(1) Case Information Sheet; (2) Entire Tribunal Property Tax Petition; (3) Notice of Docket 

Number MTT Docket No. 25-002867; and (4) Proof of Service to: 

CITY ASSESSOR 

City of Birmingham 

Attn: Assessor 

151 Martin Street, 1st Floor 

Birmingham, MI 48009 

CITY CLERK 

Alexandria Bingham, City Clerk 

City of Birmingham 

151 Martin Street, 1st Floor 

Birmingham, MI 48009

Page 2

2 

 

On the date below, I sent by U.S. first class mail, a copy of the foregoing documents to: 

EQUALIZATION DIRECTOR 

Michael R. Lohmeier 

Equalization Director 

250 Elizabeth Lake Rd. 

Suite 1000 W 

Pontiac, MI 49341 

COUNTY CLERK 

Lisa Brown, County Clerk 

Oakland County of Michigan 

1200 N. Telegraph Road 

Pontiac, MI 48341 

SECRETARY OF SCHOOL BOARD 

Luke Joseph, Secretary 

Birmingham Public School District 

31301 Evergreen Road 

Beverly Hills, MI 48025 

STATE TREASURER 

Michigan Department of Treasury 

State Treasurer 

430 West Allegan 

Lansing, MI 48922 

 

I declare that the statement above is true to the best of my information, knowledge and 

belief. 

 

Dated: September 16, 2025 

 

 

 

__/s/ Debbie Ryerson ____ 

 

 

 

 

 

 

 

 

Debbie Ryerson

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. _______________ 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

 

_____________________________________ 

 

 

 

PETITION 

 

Petitioner, Sandra F. Collins Trust, by and through its attorneys, VARNUM LLP, states 

the following for its Petition against Respondent, City of Birmingham: 

1. 

Petitioner, Sandra F. Collins Trust, is the owner of and/or the party in interest with 

respect to the subject real property (the "Property"). Petitioner’s principal address is 1114 Lakeside 

Drive, Birmingham, MI 48009. The Property is more particularly described as: 

Parcel No. 

 

 

 

 Property Address 

08-19-25-151-070 

 

 

1100 Lakeside Drive, Birmingham, MI

Page 2

2 

 

2. 

Respondent, the City of Birmingham ("Respondent"), assesses, levies and collects 

the property taxes on the Property. 

3. 

The Property is located in Oakland County and is located with the Birmingham 

Public School District. 

4. 

The Property is classified as 402 vacant residential real property. 

5. 

Petitioner protested the 2025 assessment to Respondent's 2025 March Board of 

Review. Respondent’s Board of Review denied Petitioner’s requested relief. See Exhibit 1. 

6. 

The tax year at issue is tax year 2025. 

7. 

The Tax Year 2025 values for the Property as established by Respondent are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

$1,006,900 

$503,450 

$400,480 

 

8. 

Petitioner contends the correct values for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

 

$500,000 

$250,000 

$250,000 

 

9. 

The values in dispute for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

 

$506,900 

$253,450 

$150,480

Page 3

3 

 

 

10. 

Petitioner requests a reduction of the Property's true cash, assessed, state equalized 

and taxable values as outlined above, which values are based on the relevant market. Petitioner 

further requests a refund with interest of taxes paid due to the original, incorrect assessment, as 

well as any other relief this Tribunal deems appropriate. 

11. 

This appeal involves issues related to the Property's true cash value and taxable 

value. 

12. 

The 2025 values imposed on the Property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: 

(a) 

The assessed, state equalized, and/or taxable values exceed the amounts 

permitted by the Michigan Constitution and applicable statutes and do not 

reflect the sales of similar properties. 

 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages 

of true cash value than permissible under the Michigan Constitution and 

applicable statutes.

Page 4

4

Page 5

E

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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

Sanda F Collins Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002867

City Of Birmingham, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 18, 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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

SANDRA F. COLLINS TRUST, 

 

 

 

 

Petitioner, 

 

 

 

MTT Docket No. _______________ 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parcel No. 08-19-25-151-070 

CITY OF BIRMINGHAM, 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioner 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com 

diondersma@varnumlaw.com

 

_____________________________________ 

 

 

 

PETITION 

 

Petitioner, Sandra F. Collins Trust, by and through its attorneys, VARNUM LLP, states 

the following for its Petition against Respondent, City of Birmingham: 

1. 

Petitioner, Sandra F. Collins Trust, is the owner of and/or the party in interest with 

respect to the subject real property (the "Property"). Petitioner’s principal address is 1114 Lakeside 

Drive, Birmingham, MI 48009. The Property is more particularly described as: 

Parcel No. 

 

 

 

 Property Address 

08-19-25-151-070 

 

 

1100 Lakeside Drive, Birmingham, MI

Page 2

2 

 

2. 

Respondent, the City of Birmingham ("Respondent"), assesses, levies and collects 

the property taxes on the Property. 

3. 

The Property is located in Oakland County and is located with the Birmingham 

Public School District. 

4. 

The Property is classified as 402 vacant residential real property. 

5. 

Petitioner protested the 2025 assessment to Respondent's 2025 March Board of 

Review. Respondent’s Board of Review denied Petitioner’s requested relief. See Exhibit 1. 

6. 

The tax year at issue is tax year 2025. 

7. 

The Tax Year 2025 values for the Property as established by Respondent are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

$1,006,900 

$503,450 

$400,480 

 

8. 

Petitioner contends the correct values for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

 

$500,000 

$250,000 

$250,000 

 

9. 

The values in dispute for the Property are: 

Parcel/Address 

True Cash Value 

Assessed/State 

Equalized Value

Taxable Value 

08-19-25-151-070 

1100 Lakeside Rd. 

 

 

$506,900 

$253,450 

$150,480

Page 3

3 

 

 

10. 

Petitioner requests a reduction of the Property's true cash, assessed, state equalized 

and taxable values as outlined above, which values are based on the relevant market. Petitioner 

further requests a refund with interest of taxes paid due to the original, incorrect assessment, as 

well as any other relief this Tribunal deems appropriate. 

11. 

This appeal involves issues related to the Property's true cash value and taxable 

value. 

12. 

The 2025 values imposed on the Property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reason that: 

(a) 

The assessed, state equalized, and/or taxable values exceed the amounts 

permitted by the Michigan Constitution and applicable statutes and do not 

reflect the sales of similar properties. 

 

(b) 

The assessed, state equalized and/or taxable values are at higher percentages 

of true cash value than permissible under the Michigan Constitution and 

applicable statutes.

Page 4

4

Page 5

E

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Sanda

M.I.

F.

Last Name

Collins Trust

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

1114 Lakeside Drive

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

616-336-6561

Fax Number

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

diondersma@varnumlaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Deborah

M.I.

I

Last Name

Ondersma

Firm Name (if any)

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

Bridgewater Place

PO Box 352

City or Town

Grand Rapids

State

Michigan

ZIP Code

49501

Telephone Number

616-336-6561

Fax Number

616-336-7000

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

diondersma@varnumlaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

1100 Lakeside Drive

Birmingham

Michigan

48009

Taxing Authority (City or Township)

City Of Birmingham (OAKLAND)

County

Oakland

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

08-19-25-151-070

Classification of Property: Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

503450

Current Taxable Value as established by the Board of Review:

400480

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

500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

250000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

If improved property, for what

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