Record Finder / 26-002788-TT
Michigan
Scott Majewski Petitioner V City Of Warren Respondent
- Petitioner
- Scott Majewski
- Respondent
- City Of Warren
Case overview
- Docket number
- 26-002788-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | A Stipulation has been received. | PET | Not recorded | 10/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 10/07/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/26/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
MAJEWSKI STIP-Signed.pdfRead complete document text →
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Rt STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR SCOTT MAJEWSKI , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 26-002788 CITY OF WARREN , Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in MACOMB County. 2. Parcel Number: 13-25-259-013 (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 $65,000 $65,000 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 $92,000 $46,000 $46,000 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) TRANSFER OF OWNERSHIP IN 2025
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MTT Docket No. 26-002788 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: 7 Printed Name: Scott Majewski 10/20/2026 Date: Signature of Respondent's authorized representative: Printed Name: Robert E Thomas Date: /0 -/9—- 20260 10/20/2026
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002788 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Stip for Consent Judgment Attachment File Name: MAJEWSKI STIP-Signed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002788 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Warren (MACOMB) 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 Robert M.I. E Last Name Thomas Firm Name (if any) City of Warren Address (No., Street, P.O. Box or Rural Route) One City Square - Suite 310 City or Town Warren State Michigan ZIP Code 48093 Telephone Number 5865744619 E-mail Address rthomas@cityofwarren.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? Yes
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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: After reviewing petition and included appraisal the Assessed and Taxable Values do appear to be high. Possible stipulation will be discussed with petitioner. 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?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 13-25-259-013 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 65000 Current Taxable Value as established by the Board of Review: 65000 What do you believe is the fair market value? 130000 What do you believe is the taxable value? 65000 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Robert Thomas Attorney or Authorized Agent’s Signature: /s/
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Majewski_Scott_Small_Claims_Supporting_Documents.pdfRead complete document text →
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PETITIONER'S INDEX OF ATTACHMENTS Property Address: 24231 Stewart Ave, Warren, MI 48089 Parcel Number: 12-13-25-259-013 Petitioner: Scott Majewski Attachments: 1. Board of Review Decision Notice 2. Notice of Assessment 3. Property Tax Bill 4. Contract to Purchase / Closing Disclosure (Partial pages) 5. Tax Valuation Appraisal - JNS Appraisals (Dated Jul 24, 2026 as of Dec 31, 2025 – $92,000 market value) 6. Initial Mortgage Appraisal (Dated as of May 21, 2025 – $82,000 market value)
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WARRE City Assessor's Office One City Square, Suite 310 Warren, Michigan 48093 (586) 574-4532 2026 - NOTICE OF MARCH BOARD OF REVIEW ACTION MAJEWSKI SCOTT DATE: March 30, 2026 24231 STEWART B.O.R. PETITION #: 2026-M-089 Warren, MI 48089 PARCEL NUMBER: 12-13-25-259-013 PROPERTY ADDRESS: 24231 STEWART Dear Property Owner: The City of Warren Board of Review has reviewed the Assessor's records of your property and the information you supplied for your appeal. After due consideration of all the data necessary to compute your Assessed and Taxable Values, they have made the following determination: Original Assessed Value: 68,840 Board of Review Assessed Value: 65,000 Original Taxable Value: 68,840 Board of Review Taxable Value: 65,000 (If the above amounts are the same, no revisions have occurred) Property Classification: 401 (RESIDENTIAL-IMPROVED) Residential Board of Review Decision: APPEAL GRANTED - PETITIONER PROVIDED SUFFICIENT DATA TO SUPPORT A VALUATION CHANGE. If you appealed the ASSESSED and/or TAXABLE VALUE of your property, or filed a POVERTY EXEMPTION request with the Board of Review, and you are not satisfied with their decision, you may further your appeal to the Michigan Tax Tribunal (MTT). If you elect to proceed with an appeal to the MTT, you must file a Small Claims Petition Form, available at https://www.michigan.gov/taxtrib. The MTT will then send you a Notice of Docket Number. For property classified as RESIDENTIAL, you MUST file your Petition no later than July 31. For property classified as COMMERCIAL, INDUSTRIAL, UTILITY, or PERSONAL, you MUST file your Petition no later than May 31. For Entire Tribunal appeals, Petitions should be mailed to: Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 If you appealed your PROPERTY CLASSIFICATION to the Board of Review, and you elect to proceed with an appeal of their decision, you must file the enclosed "PETITION FOR CHANGE OF PROPERTY CLASSIFICATION" form with the State Tax Commission (STC). Your letter and Petition form MUST be postmarked no later than June 30. Mail the letter to the following address: State Tax Commission P.O. Box 30471 Lansing, Michigan 48909-7971 If you have any questions regarding these procedures, please contact the Michigan Tax Tribunal: phone (517) 636-7551, email taxtrib@michigan.gov or the State Tax Commission: phone (517) 335-3429, email State-Tax-Commision@michigan.gov Secretary, Board of Review
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si Sy oe THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification wo This form is issued under the authority of Public Act 208 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. PARCEL IDENTIFICATION CITY OF WARREN PARCEL NUMBER: 12-13-25-259-013 ASSESSOR'S OFFICE ONE CITY SQUARE, SUITE 310 PROPERTY ADDRESS: WARREN, MI 48093-2397 24231 STEWART OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL SCHOOL DISTRICT CODE: 50020 EXEMPTIONS 3361 % Exempt As “Homeowners Principal Residence”: 100% MATEHERE. Ceeamr at 48089 T6 Pl HH % Exempt As “Qualified Agricultural Property”: 24231 STEWART AVE % Exempt As “MBT Industrial Personal”: reso MI Fa I Wali li % Exempt As “MBT Commercial Personal”: 1 TERE ETE (EU [UTE Exempt As “Disabled Veteran or 0 Surviving Spouse”: Yes No Exempt As “Qualified Forest Property”:[_| Yes No Exempt As “Development Property”: ] Yes X No LEGAL DESCRIPTION: NICOLAI ESTATE SUBDIVISION LOT 73 L.6 P.4C ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL CURRENT CHANGE FROM The change in taxable value will increase/decrease your tax bill for the PRIORAMOUNT [TENTATIVE AMOUNT| PRIOR YEAR TO 2026 year by approximately: $880 YEAR: 2025 YEAR: 2026 CURRENT YEAR 1. TAXABLE VALUE: 51,659 68,840 17,181 2. ASSESSED VALUE: 66,690 68,840 2,150 3. TENTATIVE EQUALIZATION FACTOR: 1.00000 4. STATE EQUALIZED VALUE (SEV): 66,690 68,840 2.150 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? Yes [ |No 6. ASSESSOR CHANGE REASON: Market Adjustment The 2026 Inflation Rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Name Telephone Number Email Address JAMES H. ELROD (586) 574-4532 ASSESSINGINFO@CITYOFWARREN.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: CITY HALL LOCATED AT: ONE CITY SQUARE, THIRD FLOOR VAN DYKE CONFERENCE ROOM. THE BOARD WILL BE IN SESSION TO RECEIVE IN PERSON APPOINTMENTS ON: MARCH 16 AND 18 2026 FROM 9:00 A.M. - 5:30 P.M. AND MARCH 17, 2026 FROM 1:00 P.M. - 9:00 P.M. TO APPEAL IN PERSON AN APPOINTMENT MUST BE MADE BY CONTACTING THE ASSESSOR'S OFFICE AT (586) 574-4532, BETWEEN THE HOURS OF 8:30 AM AND 5:00 PM. LETTER APPEALS WILL BE ACCEPTED BEGINNING MARCH 3 THROUGH MARCH 18 YOU MAY FILE A LETTER APPEAL WITHOUT A PERSONAL APPEARANCE. 3361
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OFFICE OF THE TREASURER LORIE W BARNWELL ONE CITY SQUARE STE 200 3 WW, R R gre N WARREN, MI 48093 A | — 586-574-4542 2026 SUMMER INFORMATIONAL COPY To: MAJEWSKI SCOTT 24231 STEWART Warren, MI 48089 PRE/MBT% TAXABLE VALUE SEV Property Address: 100.00 65,000 65,000 24231 STEWART PARCEL I.D NUMBER SCHOOL DISTRICT
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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. Last Name Majewski Mailing Address (No., Street, P.O. Box or Rural Route) 24231 Stewart Avenue City or Town Warren State Michigan ZIP Code 48089 Telephone Number 5864777106 E-mail Address smajewski01@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 24231 Stewart Avenue City or Town Warren County Macomb State Michigan ZIP Code 48089 Taxing Authority (City or Township) City Of Warren (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The subject property was purchased last year on the open market for $87,000, supported by an initial lending appraisal of $82,000. A recent professional appraisal completed for tax appeal purposes valued the home at $92,000 using the Sales Comparison Approach. The City's revised assessed value of $65,000 implies a market value of $130,000, which is unsupported by the actual purchase price and professional appraisal history. Petitioner contends the fair market value (True Cash Value) is $87,000. 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: 12-13-25-259-013 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 65000 Current Taxable Value as established by the Board of Review: 65000 What do you believe is the fair market value? 87000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 43500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 43500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Scott Majewski 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
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SC_Notice_of_Docket_Number.2026-10-06_11-19-32.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Scott Majewski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002788 City Of Warren, 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: October 6, 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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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 Majewski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002788 City Of Warren, 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: October 6, 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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Majewski_Scott_Small_Claims_Supporting_Documents.pdfRead complete document text →
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PETITIONER'S INDEX OF ATTACHMENTS Property Address: 24231 Stewart Ave, Warren, MI 48089 Parcel Number: 12-13-25-259-013 Petitioner: Scott Majewski Attachments: 1. Board of Review Decision Notice 2. Notice of Assessment 3. Property Tax Bill 4. Contract to Purchase / Closing Disclosure (Partial pages) 5. Tax Valuation Appraisal - JNS Appraisals (Dated Jul 24, 2026 as of Dec 31, 2025 – $92,000 market value) 6. Initial Mortgage Appraisal (Dated as of May 21, 2025 – $82,000 market value)
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WARRE City Assessor's Office One City Square, Suite 310 Warren, Michigan 48093 (586) 574-4532 2026 - NOTICE OF MARCH BOARD OF REVIEW ACTION MAJEWSKI SCOTT DATE: March 30, 2026 24231 STEWART B.O.R. PETITION #: 2026-M-089 Warren, MI 48089 PARCEL NUMBER: 12-13-25-259-013 PROPERTY ADDRESS: 24231 STEWART Dear Property Owner: The City of Warren Board of Review has reviewed the Assessor's records of your property and the information you supplied for your appeal. After due consideration of all the data necessary to compute your Assessed and Taxable Values, they have made the following determination: Original Assessed Value: 68,840 Board of Review Assessed Value: 65,000 Original Taxable Value: 68,840 Board of Review Taxable Value: 65,000 (If the above amounts are the same, no revisions have occurred) Property Classification: 401 (RESIDENTIAL-IMPROVED) Residential Board of Review Decision: APPEAL GRANTED - PETITIONER PROVIDED SUFFICIENT DATA TO SUPPORT A VALUATION CHANGE. If you appealed the ASSESSED and/or TAXABLE VALUE of your property, or filed a POVERTY EXEMPTION request with the Board of Review, and you are not satisfied with their decision, you may further your appeal to the Michigan Tax Tribunal (MTT). If you elect to proceed with an appeal to the MTT, you must file a Small Claims Petition Form, available at https://www.michigan.gov/taxtrib. The MTT will then send you a Notice of Docket Number. For property classified as RESIDENTIAL, you MUST file your Petition no later than July 31. For property classified as COMMERCIAL, INDUSTRIAL, UTILITY, or PERSONAL, you MUST file your Petition no later than May 31. For Entire Tribunal appeals, Petitions should be mailed to: Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 If you appealed your PROPERTY CLASSIFICATION to the Board of Review, and you elect to proceed with an appeal of their decision, you must file the enclosed "PETITION FOR CHANGE OF PROPERTY CLASSIFICATION" form with the State Tax Commission (STC). Your letter and Petition form MUST be postmarked no later than June 30. Mail the letter to the following address: State Tax Commission P.O. Box 30471 Lansing, Michigan 48909-7971 If you have any questions regarding these procedures, please contact the Michigan Tax Tribunal: phone (517) 636-7551, email taxtrib@michigan.gov or the State Tax Commission: phone (517) 335-3429, email State-Tax-Commision@michigan.gov Secretary, Board of Review
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si Sy oe THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification wo This form is issued under the authority of Public Act 208 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. PARCEL IDENTIFICATION CITY OF WARREN PARCEL NUMBER: 12-13-25-259-013 ASSESSOR'S OFFICE ONE CITY SQUARE, SUITE 310 PROPERTY ADDRESS: WARREN, MI 48093-2397 24231 STEWART OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL SCHOOL DISTRICT CODE: 50020 EXEMPTIONS 3361 % Exempt As “Homeowners Principal Residence”: 100% MATEHERE. Ceeamr at 48089 T6 Pl HH % Exempt As “Qualified Agricultural Property”: 24231 STEWART AVE % Exempt As “MBT Industrial Personal”: reso MI Fa I Wali li % Exempt As “MBT Commercial Personal”: 1 TERE ETE (EU [UTE Exempt As “Disabled Veteran or 0 Surviving Spouse”: Yes No Exempt As “Qualified Forest Property”:[_| Yes No Exempt As “Development Property”: ] Yes X No LEGAL DESCRIPTION: NICOLAI ESTATE SUBDIVISION LOT 73 L.6 P.4C ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL CURRENT CHANGE FROM The change in taxable value will increase/decrease your tax bill for the PRIORAMOUNT [TENTATIVE AMOUNT| PRIOR YEAR TO 2026 year by approximately: $880 YEAR: 2025 YEAR: 2026 CURRENT YEAR 1. TAXABLE VALUE: 51,659 68,840 17,181 2. ASSESSED VALUE: 66,690 68,840 2,150 3. TENTATIVE EQUALIZATION FACTOR: 1.00000 4. STATE EQUALIZED VALUE (SEV): 66,690 68,840 2.150 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? Yes [ |No 6. ASSESSOR CHANGE REASON: Market Adjustment The 2026 Inflation Rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Name Telephone Number Email Address JAMES H. ELROD (586) 574-4532 ASSESSINGINFO@CITYOFWARREN.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: CITY HALL LOCATED AT: ONE CITY SQUARE, THIRD FLOOR VAN DYKE CONFERENCE ROOM. THE BOARD WILL BE IN SESSION TO RECEIVE IN PERSON APPOINTMENTS ON: MARCH 16 AND 18 2026 FROM 9:00 A.M. - 5:30 P.M. AND MARCH 17, 2026 FROM 1:00 P.M. - 9:00 P.M. TO APPEAL IN PERSON AN APPOINTMENT MUST BE MADE BY CONTACTING THE ASSESSOR'S OFFICE AT (586) 574-4532, BETWEEN THE HOURS OF 8:30 AM AND 5:00 PM. LETTER APPEALS WILL BE ACCEPTED BEGINNING MARCH 3 THROUGH MARCH 18 YOU MAY FILE A LETTER APPEAL WITHOUT A PERSONAL APPEARANCE. 3361
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OFFICE OF THE TREASURER LORIE W BARNWELL ONE CITY SQUARE STE 200 3 WW, R R gre N WARREN, MI 48093 A | — 586-574-4542 2026 SUMMER INFORMATIONAL COPY To: MAJEWSKI SCOTT 24231 STEWART Warren, MI 48089 PRE/MBT% TAXABLE VALUE SEV Property Address: 100.00 65,000 65,000 24231 STEWART PARCEL I.D NUMBER SCHOOL DISTRICT
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Scott M.I. Last Name Majewski Mailing Address (No., Street, P.O. Box or Rural Route) 24231 Stewart Avenue City or Town Warren State Michigan ZIP Code 48089 Telephone Number 5864777106 E-mail Address smajewski01@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 24231 Stewart Avenue City or Town Warren County Macomb State Michigan ZIP Code 48089 Taxing Authority (City or Township) City Of Warren (MACOMB) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 The subject property was purchased last year on the open market for $87,000, supported by an initial lending appraisal of $82,000. A recent professional appraisal completed for tax appeal purposes valued the home at $92,000 using the Sales Comparison Approach. The City's revised assessed value of $65,000 implies a market value of $130,000, which is unsupported by the actual purchase price and professional appraisal history. Petitioner contends the fair market value (True Cash Value) is $87,000. 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: 12-13-25-259-013 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 65000 Current Taxable Value as established by the Board of Review: 65000 What do you believe is the fair market value? 87000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 43500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 43500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Scott Majewski 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
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