Record Finder / 26-002547-TT
Michigan
Scott Walmer Petitioner V Township Of Shelby Respondent
- Petitioner
- Scott Walmer
- Respondent
- Township Of Shelby
Case overview
- Docket number
- 26-002547-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 |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 09/22/2026 | 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 | 09/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/05/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
2026 Notice of Assessment & March Board of Review Decision.pdfRead complete document text →
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Page 1
2026 BOARD OF REVIEW DECISION FROM CHARTER TOWNSHIP OF SHELBY ASSESSING DEPARTMENT 52700 VAN DYKE AVE SHELBY TOWNSHIP MI, 48316-3572 PROPERTY IDENTIFICATION 23-07-12-205-003 54599 NOTTINGHAM 1 WALMER SCOTT A & CAROLYN 54599 NOTTINGHAM LN SHELBY TWP MI 48315 L.205V SHERWOOD FOREST SUB NO 4 LOT 205 LIBER 83 PAGES 4-5 THIS PROPERTY IS CLASSIFIED 40i (RESIDENTIAL-IMPROVED) The Board of Review has reviewed the information you supplied and the data necessary to compute your assessed and taxable values. The Board of Review has made the following determination based on the information that you have supplied. Board of Review Comments: PETITIONER PROVIDED SUFFICIENT DATA TP SUPPORT A VALUATION CHANGE. [2026 ORIGINAL ASSESSED VALUE 330,400 [2026 "BOARD OF REVIEW" ASSESSED VALUE 322,500 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 330,400 2026 "BOARD OF REVIEW" TAXABLE VALUE 322,500 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 100.0000 If you have any questions please contact the Assessing Department at (586) 731-5910 or at the address listed above. If you disagree with the decision of the Board of Review, appeals may be made to the Michigan Tax Tribunal at the address listed below. The deadline for filing appeals on commercial, industrial or utility properties is May 31, 2026. The deadline for filing appeals on residential properties, including poverty exemptions is July 31,2026. The deadline for filing an appeal of an EMPP is within 35 days after the notice of denial. Please Note: March Board of Review values are tentative and subject to County and State Equalization. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 www.michigan.gov/taxtrib Property classification appeals may only be made to the State Tax Commission at the address listed below. State Tax Commission Classification Appeals P.O.Box 30471 Lansing, MI 48909
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Michigan Deparnni of Tres THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec 211 24c and Sec 211 34c, as amended This is a model assessment notice 10 be used by the local assessor FROM CHARTER TOWNSHIP OF SHELBY ASSESSING DEPARTMENT 52700 VAN DYKE AVE SHELBY TOWNSHIP MI, 48316-3572 PARCEL IDENTIFICATION PARCEL NUMBER 23-07-12-205-003 PROPERTY ADDRESS 54599 NOTTINGHAM LN SHELBY TWP, MI 48315 SCHOOL DISTRICT CODE 50210 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL - EXEMPTIONS “Rave as aAUTOSS5-DIGIT 48315 T16 Pl HHH % Exempt As "Homeowners Principal Residence": 100.00% asp AE soni % Exempt As "Qualified Agricultural Property”: 00% SHELBY TWP, MI 48315-1524 % Exempt As "MBT Industrial Personal”: 00% TCT A CT 3+ Exempt As “WT Comarca Porsonr” 00% Exempt As "Disabled Veteran or Surviving ~ Spouie™ 0 Yes No Exempt As "Qualified Forest Property": O Yes [X] No Exempt As “Development Property”: O Yes x No LEGAL DESCRIPTION: L 205V SHERWOOD FOREST SUB NO 4 LOT 205 LIBER 83 PAGES 4-5 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM ; TENTATIVE AMOUNT for the 2026 year by approximately: $622 YEAR: 2025 YEAR. 056 in 1. TAXABLE VALUE: 310,124 330,400 20,276 2. ASSESSED VALUE: 323,000 330,400 7.400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 323,000 330,400 7,400 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes O No 6. Assessor Change Reason(s): 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: MATTHEW J. SCHMIDT (586) 731-5910 Email Address: March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE 2026 MARCH BOARD OF REVIEW (BOR) WILL MEET BY APPOINTMENT ONLY ON: MARCH 9 & 11, 2026 FROM 9:00 AM TO 5:00 PM AND ON MARCH 10, 2026 FROM 1:00 PM TO 9:00 PM. APPOINTMENTS MAY BE MADE BY CALLING (586) 731-5910 STARTING ON FEBRUARY 17, 2026 UNTIL 5:00 PM ON TUESDAY, MARCH 10, 2026. BOR LETTER APPEALS WILL BE ACCEPTED IF RECEIVED BY 4:00 PM ON WEDNESDAY, MARCH 11, 2026.
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scpetition_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 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 Walmer Mailing Address (No., Street, P.O. Box or Rural Route) 54599 Nottingham Ln City or Town Shelby Township State Michigan ZIP Code 48315 Telephone Number 586-488-6150 E-mail Address s_walmer@outlook.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) 54599 Nottingham Ln City or Town Shelby Township County Macomb State Michigan ZIP Code 48315 Taxing Authority (City or Township) Township Of Shelby (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 Petitioner appeals the 2026 true cash value, SEV, and taxable value as excessive. The property is Petitioner's principal residence, classified residential. For 2026 the assessor set the SEV and taxable value at $330,400, which the March Board of Review reduced to $322,500. That SEV implies a true cash value of $645,000, which overstates the property's actual market value. Petitioner purchased the property in an arm's-length transaction that closed June 20, 2025 for $599,900. It was listed on the open market January 31, 2025 at $675,000 and sold for $599,900 after nearly five months of exposure and several price reductions — establishing that $599,900 is the property's true cash value, roughly six months before the December 31, 2025 Tax Day governing the 2026 assessment. Petitioner contends the true cash value was $599,900, producing an SEV and taxable value of $299,950, and requests the assessment be reduced accordingly. 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: 23-07-12-205-003 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 322500 Current Taxable Value as established by the Board of Review: 322500 What do you believe is the fair market value? 599900 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 299950 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 299950
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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 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Scott A. Walmer 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.2026-09-22_10-00-30.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 Walmer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002547 Township Of Shelby, 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 22, 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 Walmer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002547 Township Of Shelby, 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 22, 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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2026 Notice of Assessment & March Board of Review Decision.pdfRead complete document text →
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Page 1
2026 BOARD OF REVIEW DECISION FROM CHARTER TOWNSHIP OF SHELBY ASSESSING DEPARTMENT 52700 VAN DYKE AVE SHELBY TOWNSHIP MI, 48316-3572 PROPERTY IDENTIFICATION 23-07-12-205-003 54599 NOTTINGHAM 1 WALMER SCOTT A & CAROLYN 54599 NOTTINGHAM LN SHELBY TWP MI 48315 L.205V SHERWOOD FOREST SUB NO 4 LOT 205 LIBER 83 PAGES 4-5 THIS PROPERTY IS CLASSIFIED 40i (RESIDENTIAL-IMPROVED) The Board of Review has reviewed the information you supplied and the data necessary to compute your assessed and taxable values. The Board of Review has made the following determination based on the information that you have supplied. Board of Review Comments: PETITIONER PROVIDED SUFFICIENT DATA TP SUPPORT A VALUATION CHANGE. [2026 ORIGINAL ASSESSED VALUE 330,400 [2026 "BOARD OF REVIEW" ASSESSED VALUE 322,500 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 330,400 2026 "BOARD OF REVIEW" TAXABLE VALUE 322,500 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 100.0000 If you have any questions please contact the Assessing Department at (586) 731-5910 or at the address listed above. If you disagree with the decision of the Board of Review, appeals may be made to the Michigan Tax Tribunal at the address listed below. The deadline for filing appeals on commercial, industrial or utility properties is May 31, 2026. The deadline for filing appeals on residential properties, including poverty exemptions is July 31,2026. The deadline for filing an appeal of an EMPP is within 35 days after the notice of denial. Please Note: March Board of Review values are tentative and subject to County and State Equalization. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 www.michigan.gov/taxtrib Property classification appeals may only be made to the State Tax Commission at the address listed below. State Tax Commission Classification Appeals P.O.Box 30471 Lansing, MI 48909
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Michigan Deparnni of Tres THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec 211 24c and Sec 211 34c, as amended This is a model assessment notice 10 be used by the local assessor FROM CHARTER TOWNSHIP OF SHELBY ASSESSING DEPARTMENT 52700 VAN DYKE AVE SHELBY TOWNSHIP MI, 48316-3572 PARCEL IDENTIFICATION PARCEL NUMBER 23-07-12-205-003 PROPERTY ADDRESS 54599 NOTTINGHAM LN SHELBY TWP, MI 48315 SCHOOL DISTRICT CODE 50210 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL - EXEMPTIONS “Rave as aAUTOSS5-DIGIT 48315 T16 Pl HHH % Exempt As "Homeowners Principal Residence": 100.00% asp AE soni % Exempt As "Qualified Agricultural Property”: 00% SHELBY TWP, MI 48315-1524 % Exempt As "MBT Industrial Personal”: 00% TCT A CT 3+ Exempt As “WT Comarca Porsonr” 00% Exempt As "Disabled Veteran or Surviving ~ Spouie™ 0 Yes No Exempt As "Qualified Forest Property": O Yes [X] No Exempt As “Development Property”: O Yes x No LEGAL DESCRIPTION: L 205V SHERWOOD FOREST SUB NO 4 LOT 205 LIBER 83 PAGES 4-5 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM ; TENTATIVE AMOUNT for the 2026 year by approximately: $622 YEAR: 2025 YEAR. 056 in 1. TAXABLE VALUE: 310,124 330,400 20,276 2. ASSESSED VALUE: 323,000 330,400 7.400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 323,000 330,400 7,400 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes O No 6. Assessor Change Reason(s): 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: MATTHEW J. SCHMIDT (586) 731-5910 Email Address: March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE 2026 MARCH BOARD OF REVIEW (BOR) WILL MEET BY APPOINTMENT ONLY ON: MARCH 9 & 11, 2026 FROM 9:00 AM TO 5:00 PM AND ON MARCH 10, 2026 FROM 1:00 PM TO 9:00 PM. APPOINTMENTS MAY BE MADE BY CALLING (586) 731-5910 STARTING ON FEBRUARY 17, 2026 UNTIL 5:00 PM ON TUESDAY, MARCH 10, 2026. BOR LETTER APPEALS WILL BE ACCEPTED IF RECEIVED BY 4:00 PM ON WEDNESDAY, MARCH 11, 2026.
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
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 Walmer Mailing Address (No., Street, P.O. Box or Rural Route) 54599 Nottingham Ln City or Town Shelby Township State Michigan ZIP Code 48315 Telephone Number 586-488-6150 E-mail Address s_walmer@outlook.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) 54599 Nottingham Ln City or Town Shelby Township County Macomb State Michigan ZIP Code 48315 Taxing Authority (City or Township) Township Of Shelby (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:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Petitioner appeals the 2026 true cash value, SEV, and taxable value as excessive. The property is Petitioner's principal residence, classified residential. For 2026 the assessor set the SEV and taxable value at $330,400, which the March Board of Review reduced to $322,500. That SEV implies a true cash value of $645,000, which overstates the property's actual market value. Petitioner purchased the property in an arm's-length transaction that closed June 20, 2025 for $599,900. It was listed on the open market January 31, 2025 at $675,000 and sold for $599,900 after nearly five months of exposure and several price reductions — establishing that $599,900 is the property's true cash value, roughly six months before the December 31, 2025 Tax Day governing the 2026 assessment. Petitioner contends the true cash value was $599,900, producing an SEV and taxable value of $299,950, and requests the assessment be reduced accordingly. 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: 23-07-12-205-003 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 322500 Current Taxable Value as established by the Board of Review: 322500 What do you believe is the fair market value? 599900 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 299950 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 299950
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Scott A. Walmer Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.