Scott Joseph Pacheco Petitioner V City Of Chelsea 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 

Scott Joseph Pacheco, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002694 

 

City of Chelsea, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002694 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

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

 

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

 

 

Entered: October 15, 2026 

 

 

 

By: /s/ Joshua M. Wease 

gc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002694

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Chelsea (WASHTENAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Courtney

M.I. 

Last Name

Borden

Firm Name (if any)

WCA Assessing LLC

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

305 S Main St Ste 100

City or Town

Chelsea

State

 Michigan

ZIP Code

48118

Telephone Number

7344751771

E-mail Address

assessor@city-chelsea.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

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

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Subject property's SEV represents 50% of TCV and has been uniformly assessed

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

06-06-12-452-010

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

94200

Current Taxable Value as established by the Board of Review:

94200

What do you believe is the fair market value?

188400

What do you believe is the taxable value?

94200

 

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

Respondent’s Signature: 

/s/ Courtney Borden

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

RECEIVED 

OCT 14 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TANSING 

DIRECTOR 

Scott Joseph Pacheco 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002694 

City of Chelsea 

| 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Washtenaw 

County. 

2. 

Parcel Number: 06-06-12-452-010 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2026 

94,200 

94,200 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

145,000 

72,500 

72,500 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 26-002694 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

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

Printed Name: 

SAH 

Gehan 

Date: 

12/3) 2p 

Signature g 

pondent’s authorized represen 

e: 

ln ee ps 

— 

[— 

Printed 

Name: Courtney wl, 

Date: 

fo [s/2C

Page 3

METROPLEX MI 480 

LSEA 

; 

I 

cy 

py fe Cs 100 

: 

9 OCT 2026 PH gL 

: 

US POSTAGE 

PITNEY BOWES 

o 

e—— 

CHELSEA, MICHIGAN 48118 

er) 

i 

ge 

ZIP 48118 

Se i, 

8 0008: 

fo LoX 30232 

5 or 48707 

FIRST: 

AEEOE-TTRREE 

Ape hpe llth ah 

eld dhl ieh

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

Scott Joseph Pacheco

Petitioner,

City of Chelsea,

Respondent,

MOAHR DOCKET NO. 25-002694

PROOF OF SERVICE

STATE OF MICHIGAN

COUNTY OF WASHTENAW

Courtney Borden affirms that on September 29, 2026, she served a copy of Respondents' answer upon

the following:

Michigan Tax Tribu nal

PO Box 30232

La nsing, Ml 48909

Scott Joseph Pacheco

210 Pie rce St

Chelsea, M148118

Courtney B

MAAO

n,

City of Chel sea, Assessing Department

305 S. Main St., Chelsea, Ml 48118

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

SMALL CTAIMS DIVISION

Page 2

Sale

Price

142,500

sa 1e

Date

0't / 27 /2025

Liber

& Page

Ver i f ied

By

PROPERTY TRANSFER

Prcnt.

Trans.

100.0

Count,y: WASHTENAli

Ter:ns of Sale

O-:] ARM'S T F,NG'IH

8104006 06 72 4\2 070

Gr:anLee

PACHECO, SCOTT_JANE

Jlrrisdiction: 

CHELSEA

Prinled on

Number

09 / 29 /2A26

80,586

Cash vafue

545

545

Property Address

oia iaiion si

Class: RESIDENTIAL-IMPRO Zoning: RS: S Bujldinq Permit(s)

Schoo]: CHELSEA SCHOOL D]STR]CT

P.R.E. 

0t

Da te

Owner ' s Name,/Address

Tax Description

*oLD SrD 

FC 05 600 020 00 cv 819 LOT 6

BLK 2 JAI4ES CONGDON'S ] RD ADDITION.

Corunenls/Influences

Publ ic

Improvements

^ litT't R;J,r ------'

l_-_

lGrave.l Roao

x lPaved Road

x lstorm sewer

x lw,t"'

I

x lEIect ric

I19"..

lstreet l-rqhts

x lsLandard utifities

lunderqround utrIs.

Description Frontage Depth

ERONT FOOT 

66. 00 132. 00

<Site Value B>

I

* denotes lines that do not

56 Actual Front feet, 0.20

Table 10345.10345 CON'S 2,3RD/EENN'S ADD'S

Eronl Depth Rate "iAdj. Reason

1 .0000 1 . 0000 1227 ra1

0 

100

.00 Acres 

0 

100 j

conLribLrte to lhe total acreage calculation

Tolal Acres 

Total Est. Land Value =

VaIue

80,586

0

0

PACHECO, SCOTT-JANE

210 P]ERCE ST

CHELSEA M] 4 8118

R

|lF

2026 Est TCV 188,382 TCV/TFA: 126.09

X lmproved 

Vacant 

Land VaLue Estinates for Land

Topography of

Site

I-and lmprovenent Cost Est ima les

Descrlption 

Rate 

Size -e Good

D/ia/P. Ain Concrete 

6.99 

130 

60

Total Estimated Land fmprovemenLs True Cash Value =

Level

Rol.I i ng

l,ow

High

Landscaped

Swamp

wooded

Pond

Waterfront

Ravine

Wetfand

EIood Pl,ain

MA

MB

KK

02/12/2014 DATA ENTER

02/a5/2014 SKETCHED

TO/03/2073 INSPECTED

Bu].lding

Value

53,900

100,200

101, s00

98,300

94,200

142,100

144,800

114,600

Board of

94 ,240M

Taxable

Vafue

94,200s

82,123C

aa,236C

16, 476C

W h.)

L^lhe n

What

2426

2425

242 4

2423

The Equalizer. 

Copyright (c)

Llcensed To: City of CheIsea,

i{ashtenaw, Michigan

*** lnformation herein deemed rel lable but not ouar:anteed++*

Parcel Number:

GranLor

KRESS THERESA

Inst.

Type

PTA

StaLus

Land

40,300

41,900

41,300

16,300

Trl'bunal / 

I

Other I

t999 - 2449.

County of

t"

a

Ji

Page 3

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Page 4

a9/29/2426

03: 08 PM

Valuation Repor:t

810 4 00 6-0 6- 12 - 4 52 -010

Property Class: 401

Map +:

PACHECO, SCOTT_JANE

634 TAYLOR ST

CHELSEA, MI 4 8118

"OI-D S]D - FC 06-600-020-00 CV 8-19 LOT 6 BI-K 2 JAMES CONGDON'S 3 RD ADDITION.

I-and Value Estimates for Land

Descrrption 

arcntage Depth

FRO^"T EOOT 

66.00 132 . 00

<Site Value B>

I

* denotes ]ines that do not

66 Actual Eront Feet, 0.20

fable 1C345.10345 COI,I'S

* Factors +

Frcnt Depth Rate rAdl

1 . 0000 1 .000c 1221 tca

0 100

.00 Acres 

0 100 *

contribute to ihe tota I

Total Ac}:es Total Est

2, 3RD/FENN'S ADD' S

. Reason

Value

80, 58 6

0

0

acreage calculation.

. Land Va1ue = 

80,586

Land Improvement Cost Estimates

Description 

Rate 

Size ? Good

D/w/P: 4)-n concrere 

6.99 

130 

6C

Tor-a1 Estimated Land fmprovements True Cash value =

Cash Value

54 5

545

aost Est. for

Heat lng

Res. BIdq: 1 Single Famaly 2 STORY

System: Eorced Air. w/ Ducts

Other Addit l ons /Adj usLment s

Tot a 1s

Ncles

ECF (10345 CONGDON) 1.634 => TCV:

Cls CD

Btt 190 c

Cost New Depr. cost

190,146

51,801

't ,131

12-r

42i

6-- 1

65,631

141 ,257

Ground Area = 1072 SF EIoo! Area = 1494 SE.

Phy/Ab. Phy/ Func/Econ/Coldc. ? Good:6Cl 50/ 100/ 1 00,/ 30

i1i)

Building Areas

Sl-c:res

:.r-5 Stcry

: .5 S:cry

i Story

1 Stor.y

1 Story

1 Story

Exteri or

Sidlng

Sidlng

Siding

Srdinq

sidinq

siding

Eoundat ion

Basement

Basement

Mich Bsmnt

slab

Basement

Slab

Size

53C

48

716

274

54

54

Total:

Garages

CLass: CD Exterior: 

Srding Foundatlon: 42 Inch (Unflnlshed)

Base Cost 

500 

23,194

water/Sewer

Priblic Water

Public Sewer

1,403

1/403

Bui ft -Ins

Appliance Al low

2,04'7

278,-189

1

1

1

2026 Est. T.C.V. 0 6 - 0 6 - 1 2 - 4 5 2 - 0 1 0

Est. TCV/Total Floor Area = 126.09, Most

2025 Assessed 

MBOR 

S.E.V.

14 2. r00 

142,100 

142,100

2026 

Ne[, Eq. Adjustnent 

Loss

c 

-47,900 

0

2026 Assessed 

MBoR 

s.E.v.

94,2AC 

94,2O4 

94,244

= 

188,382

recent safe A1/21/2425 fcr 142,500

Base for Cap 

IRM

82,123 

2.14

Additions 

Tax Adjustment Losses

a 

11, 411 

C

Capped ->Taxabfe<- 

FRE/MBT

84,956 

94,2CC 

0

2C26 Est. T.C.V.

C I]ELSEA

Page 5

*x*lnformation herein deemed reliable but not guaranteed***

0912912026 3:09 PM

Liber/Page:

split:

Public Imor,:

Topography:

2026 S.E.V.:

2025 S.E.V.:

zoning:

PREr

06_06- 12_452-010 

cur.ent class: 

40I.RESIDENTIAL-Ii4PRoVED

pAcHEco, scorr-JANE 

ij::lt'rfl?il' 

4.IRESIDEN,AL-,''4PR.'ED

634 TAYLOR ST

CHELSEA, MI 4g11g 

Prev' Taxable stat TAXABLE

created: I I 

Gov' unit: 

06 CHELSEA

I I 

Active: Active 

School: 

81040 CHEEEA SCHOOL DISTRICT

- 

Neighborhoodi 10345 10345 CONGDON

Paved Road, Storm Se\.,{er, Sidewalk, Water, Sewer, Electric. Gas, Curb, Standard Utilities

None

Mailing Address:

PACHECO, SCOTI-]ANE

210 PIERCE ST

CHELSEA MI48118

Most Recent Sale Information

Description:

*OLD SlD FC O5,5OO.O2O,OO CV 8.19 LOT 6 BL( 2 JAMES CONGDON'S 3 RD ADDITION

Sold on 07/21/20251or

Page 6

st

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002694

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Chelsea (WASHTENAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Courtney

M.I. 

Last Name

Borden

Firm Name (if any)

WCA Assessing LLC

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

305 S Main St Ste 100

City or Town

Chelsea

State

 Michigan

ZIP Code

48118

Telephone Number

7344751771

E-mail Address

assessor@city-chelsea.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

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

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The Subject property's SEV represents 50% of TCV and has been uniformly assessed

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

06-06-12-452-010

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

94200

Current Taxable Value as established by the Board of Review:

94200

What do you believe is the fair market value?

188400

What do you believe is the taxable value?

94200

 

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

Respondent’s Signature: 

/s/ Courtney Borden

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Scott

M.I.

Joseph

Last Name

Pacheco

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

210 Pierce Street, Chelsea, MI, USA

City or Town

Chelsea

State

Florida

ZIP Code

48118

Telephone Number

4158069536

E-mail Address

scott_pacheco@hotmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

634 Taylor Street

City or Town

Chelsea

County

Washtenaw

State

Michigan

ZIP Code

48118

Taxing Authority (City or Township)

City Of Chelsea (WASHTENAW)

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

True Cash and Taxable Values

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The 2026 Taxable and Assessed value are too high. The 2026 taxable and assessed value of 634 Tayor are set by the City of Chelsea at 94,200 making the true cash 

value 188,400. I purchased the home at 634 Taylor in July of 2025 for $142,500 plus there are two comparables on the same block that sold in 2025 one at 310 

Pierce that sold in Janurary of 2025 for 150,000 and one at 340 Pierce that sold in December of 2025 for 135,000. I have included these comparable sales in my 

reasoning that I provided to the Board of Review and have attached to this filling.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-06-12-452-10

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

94200

Current Taxable Value as established by the Board of Review:

94200

What do you believe is the fair market value?

142500

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

71250

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

 

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Scott Pacheco

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?

No

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

To: 

 

City of Chelsea, Board of Review 

 

 

 

 

From: 

Scott and Jane Pacheco, owners (siblings) 

634 Taylor Street (06-06-12-452-010) 

Chelsea, MI 48118 

 

Subject: 

634 Taylor Street 

 

 

Chelsea, MI 48118 

Formal protest of valuation 

 

Date: March 12, 2026 

 

 

We respectfully submit this letter to protest the valuation of the property located 

at 634 Taylor Street. The current assessed value and taxable value assigned to this 

property is $94,200, which indicates an estimated market value of approximately 

$188,400, as the assessed value is intended to represent 50% of market value. 

 

Under Michigan property tax law, property must be assessed at 50% of its true 

cash value, which is generally defined as the selling price of the property at a private 

sale. In this case, the most reliable indicator of the property's true cash value is the 

recent arm’s-length sale of the property. 

 

We purchased this home for $142,500, in July 2025, which was during the 

valuation review period. This purchase price reflects the market’s determination of the 

property’s value at the time of sale. 

 

The lower sale price was primarily due to the age and condition of the home. The 

house was built sometime in the 1800s, although the assessor lists the construction 

date as 1900, likely because determining an exact construction date for structures of 

this age can be difficult. 

 

At the time of purchase, the property was in significant disrepair and required 

substantial rehabilitation. Some of the major issues included: 

 

• Warped and unstable floors 

• A furnace dating from approximately the 1930s 

• Significant water damage to ceilings and walls 

• Interior features and systems that had not been updated for many years 

 

Also, because this home is older the basement ceiling heights are under 6 feet in 

height and the upstairs ceiling heights are under 7 feet in height. We currently have no 

plans to change these ceiling heights.

Page 2

Due to these conditions, the home was not in a livable condition at the time of 

purchase and still requires ongoing repairs to make it safe and habitable. We are 

attempting to make this home safe to live in, paint throughout, and refinish the existing 

flooring. 

 

Additionally, there are comparable homes in the surrounding area that sold during 

the same valuation period that support a lower valuation. Many of these comparable 

homes were in substantially better condition and required little to no repair before being 

occupied. These properties are currently being lived in, whereas the home at 634 Taylor 

Street is still undergoing repairs before it can be safely occupied. Please see the 

comparable homes sales below. 

 

Comparables Sales in the Neighborhood 

Subject Property: 634 Taylor Street 

a. Date of Sale: 7/21/2025 

b. Price of Home: $142,500 

c. Year Built: 1900 

d. Bedrooms/ Bathrooms: 3/1 

e. Size: 

i. Home: 1494 sq ft 

ii. Basement: 808 sq ft 

iii. Garage: 600 sq ft 

iv. Lot: 13,068 sq ft 

1) 340 Pierce Street: 

f. Date of Sale: 12/30/2025 

g. Price of Home: $135,000 

h. Year Built: 1940 

i. Bedrooms/ Bathrooms: 3/2 

j. Size: 

i. Home: 1361 sq ft 

ii. Basement: 1361 sq ft 

iii. Garage: 463 sq ft 

iv. Lot: 10,000 sq ft +/- 

2) 310 Pierce Street 

a. Date of Sale: 1/1/2025 

b. Price of Home: $150,000 

c. Year Built: 1950 

d. Bedrooms/ Bathrooms: 4/1 

e. Size: 

i. Home: 1,554 sq ft 

ii. Basement: 576 sq ft 

iii. Garage: 400 sq ft 

iv. Lot: 18,958 sq ft 

 

Each of the comparable properties sold for less than the current assessed value 

of $188,400 placed on the subject property at 634 Taylor Street.

Page 3

Additionally, the homes located at 310 Pierce Street and 340 Pierce Street were 

built significantly later (1940 and 1950) than the subject property, which was built in 

1900 (or earlier). As a result, these homes are generally newer and in superior overall 

condition compared to the subject property. 

 

Both comparable homes also offer greater functional utility, as they contain either 

more bathrooms or more bedrooms than the subject property. Despite these 

advantages, both properties sold for substantially less than the assessed value currently 

assigned to 634 Taylor Street. 

 

Requested Adjustment 

Based on the recent arm’s-length purchase price of $142,500 and the 

comparable sales in the area listed above, we respectfully request that the Board of 

Review, review and reduce the true cash value of the property from $188,400 to 

$142,500. 

 

Applying the standard assessment ratio required under Michigan law, this would 

result in an assessed value of $71,250, which more accurately reflects the property's 

actual market value and condition during the valuation period. 

 

We respectfully request that the Board review the current assessment and adjust 

the valuation accordingly. Thank you for your consideration at this time.

Page 4

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF 

CHELSEA 

734.475.1771 

EXT 213 

305 S MAIN, STE 100 

CHELSEA MI 48118 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional 

) 

8104006-06-12-452-010 634 TAYLOR ST 

PACHECO, SCOTT-JANE 

210 PIERCE ST 

CHELSEA MI 48118 

*OLD SID - FC 06-600-020-00 CV 8-19 LOT 6 BLK 2 JAMES 

CONGDON'S 3 RD ADDITION, 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

10 compute your assessment and taxable value. 

The Board has completed their review of parcel number 8104006-06-12-452-010 

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

Board of Review Comments 

DENIED - PETITION NOT INCLUDED, SIGNED WITH APPEAL MATERIALS 

[2026 ORIGINAL ASSESSED VALUE 

94.200 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

94,200 

| 

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

2026 ORIGINAL TAXABLE VALUE 

94,200 

2026 "BOARD OF REVIEW" TAXABLE

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

Scott Joseph Pacheco,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002694

City Of Chelsea,

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 29, 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

Scott Joseph Pacheco,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002694

City Of Chelsea,

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 29, 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

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Scott

M.I.

Joseph

Last Name

Pacheco

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

210 Pierce Street, Chelsea, MI, USA

City or Town

Chelsea

State

Florida

ZIP Code

48118

Telephone Number

4158069536

E-mail Address

scott_pacheco@hotmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

634 Taylor Street

City or Town

Chelsea

County

Washtenaw

State

Michigan

ZIP Code

48118

Taxing Authority (City or Township)

City Of Chelsea (WASHTENAW)

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

True Cash and Taxable Values

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

The 2026 Taxable and Assessed value are too high. The 2026 taxable and assessed value of 634 Tayor are set by the City of Chelsea at 94,200 making the true cash 

value 188,400. I purchased the home at 634 Taylor in July of 2025 for $142,500 plus there are two comparables on the same block that sold in 2025 one at 310 

Pierce that sold in Janurary of 2025 for 150,000 and one at 340 Pierce that sold in December of 2025 for 135,000. I have included these comparable sales in my 

reasoning that I provided to the Board of Review and have attached to this filling.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06-06-12-452-10

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

94200

Current Taxable Value as established by the Board of Review:

94200

What do you believe is the fair market value?

142500

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

71250

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

 

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Scott Pacheco

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?

No

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

To: 

 

City of Chelsea, Board of Review 

 

 

 

 

From: 

Scott and Jane Pacheco, owners (siblings) 

634 Taylor Street (06-06-12-452-010) 

Chelsea, MI 48118 

 

Subject: 

634 Taylor Street 

 

 

Chelsea, MI 48118 

Formal protest of valuation 

 

Date: March 12, 2026 

 

 

We respectfully submit this letter to protest the valuation of the property located 

at 634 Taylor Street. The current assessed value and taxable value assigned to this 

property is $94,200, which indicates an estimated market value of approximately 

$188,400, as the assessed value is intended to represent 50% of market value. 

 

Under Michigan property tax law, property must be assessed at 50% of its true 

cash value, which is generally defined as the selling price of the property at a private 

sale. In this case, the most reliable indicator of the property's true cash value is the 

recent arm’s-length sale of the property. 

 

We purchased this home for $142,500, in July 2025, which was during the 

valuation review period. This purchase price reflects the market’s determination of the 

property’s value at the time of sale. 

 

The lower sale price was primarily due to the age and condition of the home. The 

house was built sometime in the 1800s, although the assessor lists the construction 

date as 1900, likely because determining an exact construction date for structures of 

this age can be difficult. 

 

At the time of purchase, the property was in significant disrepair and required 

substantial rehabilitation. Some of the major issues included: 

 

• Warped and unstable floors 

• A furnace dating from approximately the 1930s 

• Significant water damage to ceilings and walls 

• Interior features and systems that had not been updated for many years 

 

Also, because this home is older the basement ceiling heights are under 6 feet in 

height and the upstairs ceiling heights are under 7 feet in height. We currently have no 

plans to change these ceiling heights.

Page 2

Due to these conditions, the home was not in a livable condition at the time of 

purchase and still requires ongoing repairs to make it safe and habitable. We are 

attempting to make this home safe to live in, paint throughout, and refinish the existing 

flooring. 

 

Additionally, there are comparable homes in the surrounding area that sold during 

the same valuation period that support a lower valuation. Many of these comparable 

homes were in substantially better condition and required little to no repair before being 

occupied. These properties are currently being lived in, whereas the home at 634 Taylor 

Street is still undergoing repairs before it can be safely occupied. Please see the 

comparable homes sales below. 

 

Comparables Sales in the Neighborhood 

Subject Property: 634 Taylor Street 

a. Date of Sale: 7/21/2025 

b. Price of Home: $142,500 

c. Year Built: 1900 

d. Bedrooms/ Bathrooms: 3/1 

e. Size: 

i. Home: 1494 sq ft 

ii. Basement: 808 sq ft 

iii. Garage: 600 sq ft 

iv. Lot: 13,068 sq ft 

1) 340 Pierce Street: 

f. Date of Sale: 12/30/2025 

g. Price of Home: $135,000 

h. Year Built: 1940 

i. Bedrooms/ Bathrooms: 3/2 

j. Size: 

i. Home: 1361 sq ft 

ii. Basement: 1361 sq ft 

iii. Garage: 463 sq ft 

iv. Lot: 10,000 sq ft +/- 

2) 310 Pierce Street 

a. Date of Sale: 1/1/2025 

b. Price of Home: $150,000 

c. Year Built: 1950 

d. Bedrooms/ Bathrooms: 4/1 

e. Size: 

i. Home: 1,554 sq ft 

ii. Basement: 576 sq ft 

iii. Garage: 400 sq ft 

iv. Lot: 18,958 sq ft 

 

Each of the comparable properties sold for less than the current assessed value 

of $188,400 placed on the subject property at 634 Taylor Street.

Page 3

Additionally, the homes located at 310 Pierce Street and 340 Pierce Street were 

built significantly later (1940 and 1950) than the subject property, which was built in 

1900 (or earlier). As a result, these homes are generally newer and in superior overall 

condition compared to the subject property. 

 

Both comparable homes also offer greater functional utility, as they contain either 

more bathrooms or more bedrooms than the subject property. Despite these 

advantages, both properties sold for substantially less than the assessed value currently 

assigned to 634 Taylor Street. 

 

Requested Adjustment 

Based on the recent arm’s-length purchase price of $142,500 and the 

comparable sales in the area listed above, we respectfully request that the Board of 

Review, review and reduce the true cash value of the property from $188,400 to 

$142,500. 

 

Applying the standard assessment ratio required under Michigan law, this would 

result in an assessed value of $71,250, which more accurately reflects the property's 

actual market value and condition during the valuation period. 

 

We respectfully request that the Board review the current assessment and adjust 

the valuation accordingly. Thank you for your consideration at this time.

Page 4

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF 

CHELSEA 

734.475.1771 

EXT 213 

305 S MAIN, STE 100 

CHELSEA MI 48118 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional 

) 

8104006-06-12-452-010 634 TAYLOR ST 

PACHECO, SCOTT-JANE 

210 PIERCE ST 

CHELSEA MI 48118 

*OLD SID - FC 06-600-020-00 CV 8-19 LOT 6 BLK 2 JAMES 

CONGDON'S 3 RD ADDITION, 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

10 compute your assessment and taxable value. 

The Board has completed their review of parcel number 8104006-06-12-452-010 

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

Board of Review Comments 

DENIED - PETITION NOT INCLUDED, SIGNED WITH APPEAL MATERIALS 

[2026 ORIGINAL ASSESSED VALUE 

94.200 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

94,200 

| 

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

2026 ORIGINAL TAXABLE VALUE 

94,200 

2026 "BOARD OF REVIEW" TAXABLE

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.