Sieglinde Espenshade, Petitioner V City Of Farmington Hills, Respondent

Page 1

25-002822 pg 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SIEGLINDE ESPENSHADE 

VS. 

DOCKET NO. 25-002822 

CITY OF FARMINGTON HILLS, 

OAKLAND COUNTY, (RESPONDENT) 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

SS 

COUNTY OF OAKLAND ) 

ALIYAH WHITELAW, APPRIASER FOR THE CITY OF FARMINGTON HILLS, BEING DULY SWORN, DEPOSES THAT SHE 

SERVED A TRUE COPY OF THE EVIDENCE TO PETITIONER IN THE ABOVE REFERENCED MATTER, 10/19/2026. 

MICHIGAN TAX TRIBUNAL 

P.O. Box 30232 

LANSING, MICHIGAN 48909 

SIEGLINDE ESPENSHADE 

29976 HIGHMEADOW 

FARMINGTON HILLS, MI 48334 

BY PLACING SAID DOCUMENT (S) IN ENVELOPES ADDRESSED TO THE ABOVE PARTIES WITH POSTAGE FULLY 

PREPAID, AND BY DEPOSITING SAID ENVELOPE IN RECEPTACLE FOR UNITED STATES MAIL. 

FURTHER DEPONENT SAYETH NOT. 

’ 

Ne 

ALIYAH WHITELAW 

APPRAISER 

CITY OF FARMINGTON HILLS 

SUBSCRIBED AND SWORN. TQ ME BEFORE: 

THIS__\Q DAY OF 

A 

od 

idle

Page 2

Summary of Analysis: Espenshade 

Docket 25-002822 

The subject is located in the north eastern portion of the City of Farmington Hills, near 

Thirteen Mile and Middlebelt Road. All comparable sales are located within the subject’s 

market area and are similar in age and style to the subject property. The subject 

property was initially purchased by the petitioner and a joint tenant on 9/26/2019 for 

$500,000. However, there was another transfer on 7/1/2024 where the petitioner bought 

out the joint tenant’s half for $319,000 which resulted in a 50% uncapping in 2025. It 

should be noted the quality of construction exceeds the quality of the available 

comparables. The city contends an adjustment should be warranted, but due to 

available market data we were unable to determine an appropriate adjustment. 

Therefore, no adjustment for quality was used in our analysis. The comparable sales 

required only minimal market-supported adjustments for differences in living area, 

basement area, and other site improvements. The comparables used for the 2025 tax 

year are as follows. 

Comparable 1 is located about 1.5 miles from the subject and is similar in overall size, 

style, and utility. It required minimal adjustments for square footage of living area, 

basement and garage area, and a half bathroom. 

Comparable 2 is located just under 1.5 miles from the subject and is similar in style, age 

and square footage. It required minimal adjustments for a bathroom and square footage 

of living area, finished basement area and garage. 

Comparable 3 is located approximately 1 mile from the subject and is similar in age and 

style. It required the same minor adjustments as the prior comparables for a half 

bathroom, living area, basement and garage square footage. 

The greatest weight was given to Comparable 1 due to its superior overall similarity to 

the subject property. Comparable 1 and 2 received equal weight. 

The adjusted sale prices range from $399,743 to $491,105. After reconciling the 

comparable sales and giving primary consideration to Comparable 1, the indicated 

market value for the subject property is $400,000 

Sales indicated that a fair TCV would be $400,000 which supports the current 

assessment for the 2025 tax year. The city’s contention of value for the 2025 tax year is: 

$400,000 (True Cash Value) 

$200,000 (SEV) 

$280,000 (Taxable Value) 

2026 Comparables are as follows. 

25-002822 pg 2

Page 3

Summary of Analysis: Espenshade 

Docket 25-002822 

Comparable 1 is located about 1.5 miles from the subject. It is similar in overall size, 

style, and year built. It required adjustments for size and basement area. This 

comparable was given the most weight due to it being closest in size and age as the 

subject. 

Comparable 2 is located about 1 mile from the subject. It required minimal adjustments 

for size, basement area square footage and a half bathroom. 

Comparable 3 is under 2 miles away from the subject and required minor adjustments 

for basement and garage square footage. 

The greatest weight was given to Comparable 1 due to its superior overall similarity to 

the

Page 4

Su

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002822

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: 25-002822

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sieglinde Espenshade,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002822

City Of Farmington Hills, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 10, 2026 

HEARING TIME:

4:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002822

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in

Page 3

MTT

Page 4

MT

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

Sieglinde Espenshade,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002822

City Of Farmington Hills,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002822

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

Page 3

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002822

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Farmington Hills (OAKLAND)

First Name

Matt

M.I.

A.

Last Name/Company Name/Unit of Government

Dingman

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

31555 Eleven Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48336

Telephone Number

248-871-2470

Fax Number

248-871-2471

E-mail Address

MTTForms@fhgov.com

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

First Name

Aliyah

M.I.

Last Name

Whitelaw

Firm Name (if any)

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

31555 Eleven Mile

City or Town

Farmington Hills

State

Michigan

ZIP Code

48336

Telephone Number

2488712470

Fax Number

E-mail Address

mttforms@fhgov.com

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent contends that the assessment of the subject property, as affirmed by the Board of Review, does not exceed 50% of the Market Value. Based on the 

market condition in the area, we believe the property is lawfully and equitably assessed. 

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

No

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22-23-11-204-022

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

200,000

Current Taxable Value as established by the BOR:

170,830

What

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

Sieglinde Espenshade,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002822

City Of Farmington Hills,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

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

Sieglinde Espenshade,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002822

City Of Farmington Hills,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996),

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sieglinde

M.I.

Last Name/Company Name

Espenshade

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

29976 Highmeadow Rd

City or Town

Farmington Rd

State

Michigan

ZIP Code

48334

Telephone Number

810-338-2588

Fax Number

E-mail Address

espenshadesieglinde@gmail.com

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

First Name

Sieglinde

M.I.

Last Name

Espenshade

Firm Name (if any)

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

29976 Highmeadow Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

810-338-2588

Fax Number

E-mail Address 

espenshadesieglinde@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

29976 Highmeadow Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Farmington Hills

Michigan

48334

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

County 

Oakland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The assessed and taxable values of my principal residence at 29976 Highmeadow are substantially higher than comparable properties in the area that sold within the 

relevant sales study period. I submitted multiple sales comparables to the March 2025 Board of Review, which showed that comparable homes sold for prices that 

would correspond to assessed values between approximately $126,000 and $147,000. Despite this, the Board of Review provided no evidence to justify the 

disparity.

Michigan’s Constitution (Article 9, Section 3) and the State Tax Commission’s assessor guidelines both require uniformity and that assessments not exceed 50% of 

true cash value. I respectfully request that the Tribunal adjust the assessment downward in line with comparable sales to ensure compliance with uniformity and fair 

market valuation standards.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 22-23-11-204-022

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

200000

Current Taxable Value as established by the BOR:

179160

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

276345 

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

Page 4

STAT

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

Sieglinde Espenshade,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002822

City Of Farmington Hills,

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 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Sieglinde Espenshade,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002822

City Of Farmington Hills,

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 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

iy 

Petition Number 

. 

Parcel Code 

, 

Exe ) 

22-23-11-204-022 

1. ASSESSED VALUE 

Disposition by Board of Review. 

Fhe Board of Review must state the reason for its action below. 

i 

[1 

penied 

Assessed Value Changed From: 

| 

216,670 

ro: 

[ ZO, 850 

| 

4 

Record of Vote - Board or three member committee of board 

itt 

5 

gh 

tr 

Chairperson: [F]ves 

 [] no of 

Member: Jive s 

[J 

De 

a 

Member: 

4 ves 

[1 WN oe 

Reason for Board Actiar 

Kevica of acted doth 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industriat Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxteib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

l 

Tentative Taxable Value Changed From: 

179,160 

To: yal Hee 

Record of Vote - Board or three member committee of board. 

Chairperson: of ves 

O 

wo NE 

Member: [ves 

[7] 

-F 

Reason for Board Action: 

170, 

& 

2 Ws 

Ln 

Member: 

ves 

[ll NG 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O.Box 30232, Lansing, Mi. 48909. Commercial Rea, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[| 

Denied 

IN 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[1 ves 

[J 

NO iis 

Member: 

[1 ves 

[1] 

NO mg 

Member. 

[1 ves 

[1] no Tims 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

[1 

Exemption percent modified from 

% To: 

% 

Record of Vote 

- Board or three member committee of board. 

Chairperson: 

[J yes 

[J 

NO 

Member: 

[J] Yes 

[J No____ 

Member 

[J ves 

[7] NOworn 

initial 

“Inifials 

Inifiais| 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative laxable value, you must appeal that decision by filing a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing, 

Mi. 

48308 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govftaxtrib. 

5. Adjournment 

Date of Final adjournment of Board of Review 

. 

- 

343-35 

Board of Review Seg 

ign, 

y= 

- 

Date 

Few 

/ 7A 

Bas 

~ 

03/07/2025 

02:44 

PM 

Michigan Depariment of Treasury 

618 (Rev. 11-12)

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

Petition to Board of Review 

SelesPage 

41 

Appt 

03/11/2025 

10:40 8 

petiton# 03D) 

| 40385 

This form Is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunai or 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

ESPENSHADE, SIEGLINDE 

Township or City 

County 

FARMINGTON HILLS 

OAKLAND 

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

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

22-23-11-204-022 

TIN, ROE, SEC 11 HOLLY HILL FARMS SUB LOT 50 

29976 HIGHMEADOW 

School District: FARMINGTON PUBLIC SCH DIST 

Protested Item 

wo Assessed Value 

Kl Tentative Taxable Value 

[1 Classification 

O qQualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

{Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's 296 

34 

True Cash Value 

Tentative Taxable Value 

Year 

216,670 

179,160 

2025 

2. 

PROTEST OF CLASSIFICATION 

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

with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that properiy's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

O 

Agricultural 

[J Industrial 

CI Timber Cutover 

[J Utility (Personal Property Only) 

O commercial 

[1 Residential 

[bevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricuitural property, 

the owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

. | Percent qualified agriculturai exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification andfor qualified pe property exemption. 

Gre o=< “v 

Ouer 

& csesseo 

IDesee 

°on 

Comps 

feo 

Seles 

Gu “A. 

CERTIFICATION 

Signat(re 

Date 

— > 

03/07/2025 

Address 

Phone Number 

J 

= 

799 Fe Fd asoday®) 

DAO B28 

2 

B38 

U 

ow “Ae “ ow 

MM Vlg 

ao 

www.michigan.gov/treasury 

qez2 4

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

Residential 

Sold 

Customer Detail Report 30123 VALLEY SIDE Drive, Farmington Hills, M1 48334 

$340,000 

=z 

= 

: 

List Number: 

Property Sub-Type: Single 

Status: Sold 

20221026445 

Family Residence 

List Price: 

Area: Oakland County County: Oakland 

$309,000 

70 

Possession: Close Plus 30 

List Price/SqFt: 

Days 

$207.66 

Tax ID #: 2303378037 

Sold Price/SqFt: 

Lot Dimensions: 

Road Frontage: 99 

228.49 

99.00 x 105.00 

Lot Acres: 0.24 

Waterfront: No 

Lot Square 

Footage: 10,454 

Directions: North off of 13 Mile onto Mullane Dr. Left On Bond, right on 

Fernhill, and left onto Valley Side. 

Cross Streets: 13 Mile and Orchard Lake 

Upper 

Main 

Lower Bsmt 

Total 

[4 

3 

0 

[4 

3 

0 

2 

0 

0 

1 

1 

1,000 

2,488 (Finished All Levels) 

1,000 

1,224 

1,488 (Sqft Above Grade) 

ROOMS/DIMENSIONS/LEVELS 

Design: 

Ranch Year Built: 

1965 

Kitchen 

12x17 Main Primary Bedroom 

10x18 Main Bedroom 2 

10x10 

Main 

Stories: 

1 

Water: 

Public 

Living Room 

12x16 Main Bathroom 

1 

7x8 

Main Bedroom 3 

13x13 

Main 

Sewer: 

Public 

Family Room 

12x21 Main Bathroom 2 

5x6 

Main 

Main Level Primary: Yes 

Laundry Features: 

Assoc. Fee Payable; Annually 

Approx. Assoc Fee: 

250 

# of Rms Above Grade: 

6 

Legal: TIN, ROE, SEC 3 CANTERBURY COMMONS NO 2 LOT 105 

SEV: 123,440 

Homestead %: 0 

Taxable Value: 114,830 

Special Assmt/Type: 69.00 

Annual Property Tax: 5,212 

School District: Farmington 

Terms 

Cash; Conventional; FHA; Outbuildings: 

Heat 

Forced 

Available: 

VA Loan 

Association 

Approx. Assoc Fee: 250; Assoc. Fee Payable: Annually; Association 

Type: 

Air 

Street Type: 

Paved 

Info. 

Phone: 999-999-9999 

Heat 

Natural 

Exterior 

Brick 

Source: 

Gas 

Material: 

Fireplace: Family 

Roofing: 

Asphalt 

Room 

Substructure:Partial 

Garage Type: 2; Attached 

Appliances: Built-In Electric Oven; Cooktop; Dishwasher; Disposal; Microwave; Refrigerator; Washer 

Public Remarks: Welcome home! This gorgeous ranch is exactly the house you have been waiting for. The moment you pull in the drive way you 

can tell this home has been cherished and when you enter you will fall in love! The spacious family room has hardwood throughout. The kitchen was 

completely renovated in 2022 and boasts all stainless GE appliances, a Dacor induction cooktop, porcelain ceramic flooring, and absolute black 

countertops. The living room is very cozy with new carpet in 2021 and a warm brick fireplace. All 3 bedrooms are spacious and the main floor boasts 

both a full and 1/2 bathroom. Downstairs there is a very nice entertaining area with a wet bar. The furnace and A/C were upgraded in 2017 and a 

new 30 roof was put on in 2016. The attached 2 car garage is perfect to ensure that you have a 

On-Market Date: 08/05/2022 

Sold Date: 

08/19/2022 

Sold Price: $340,000 

All information deemed materially 

reliable but not guaranteed. Interested 

parties are encouraged to verify all information. Copyright 2025 MichRIC®, LLC All 

rights reserved. DMCA Notice 

The property on this sheet has been made available on 02/25/2025 11:01 AM and may not be listed by the office/agent 

presenting this information.

Page 2

6/19/25, 11:20 AM 

Parcel Number - 22-23-03-378-037 

| City of Farmington Hills 

| BS&A Online 

30123 VALLEY SIDE 

FARMINGTON HILLS, MI 48334-2071 

Parcel #22-23-03-378-037 

Owner and Taxpayer Information 

SARUNA, RAMZA 

SARUNA, ZACHARY 

Owner 

30123 VALLEY SIDE 

FARMINGTON HILLS, Mi 48334-2071 

Taxpayer 

SEE OWNER INFORMATION 

General Information for Tax Year 2025 

Property Class 

401 RESIDENTIAL-IMPROVED 

School District 

FARMINGTON PUBLIC SCH DIST 

TOP 20 

Not Available 

User Number Index 

Not Available 

User Alpha 1 

Not Available 

User Alpha 3 

Not Available 

Historical District 

Not Available 

User Alpha 2 

Not Available 

Unit 

22 FARMINGTON HILLS 

Assessed Value 

$150,570 

Taxable Value 

$142,850 

State Equalized Value 

$150,570 

Date of Last Name Change 

Not Available 

Notes 

Not Available 

Census Block Group 

Not Available 

Exemption 

No Data to Display 

Principal Residence

Page 3

6/19/2

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

UNIFORM HOMES TO 29976 HIGHMEADOW 

SOLD BETWEEN | April 1, 2022 - March 31, 2024 - SALES STUDY

48334 WITHIN 2 MILES OF 29976 HIGHMEADOW

29976 Highmeadow

C

1488

WOOD

RANCH 1966

3

2

2.5 DETACHED UNFINISHED

$200,000.00

#

ADDRESS

SALE PRICE

SALE DATE

Class Sqft

Exterior Style

Built

Bed

Baths

Garage

Basement

2025 ASSESSED VALUE

1

30123 VALLEY SIDE

$142,850

C

1488

BRICK

RANCH

1965

3

2

2 ATTACHED

FINISHED

$142,850

2

28231 FARMINGTON

$129,260

C

1478

BRICK

RANCH

1956

3

2

2 ATTACHED

FINISHED

$129,260

3

28400 KIRKSIDE

$144,800

C

1350

BRICK

RANCH

1958

3

2

2 ATTACHED

FINISHED

$144,800

4

28257 RIDGEBROOK

$140,060

C

1443 ALUMINUM RANCH

1957

3

2

2 ATTACHED

FINISHED

$140,060

5

28374 WESTERLEIGH

$143,690

C

1438

BRICK

RANCH

1965

3

2

2 ATTACHED

PARTIAL FINISH

$143,690

6

29221 ARANEL

$141,180

C

1432

BRICK

RANCH

1958

3

2

2 ATTACHED

PARTIAL FINISH

$141,180

7

28467 KENDALLWOOD

$139,240

C

1340

BRICK

RANCH

1958

3

2

2 ATTACHED

FINISHED

$139,240

8

29230 GREENING

$126,300

C

1481

VINYL

RANCH

1950

3

2

2 ATTACHED

FINISHED 

$126,300

9

29629 GREENING

$135,020

C

1305

BRICK

RANCH

1957

3

2

2 ATTACHED

FINSHED

$135,020

10

28390 Bay TREE

$146,950

C

1430

BRICK

RANCH

1953

3

3

2 ATTACHED

FINSHED

$146,950

SALE PRICE AVERAGE

SEV 2025 AVERAGE

$138,935

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

29976 Highmeadow 

Farmington Hills, MI 48334 

FARMINGTON PUBLIC SCHOOL DIST. 

PROPERTY ID:  22-23-11-204-022 

I am submitting the enclosed small claims petition for property tax valuation appeal for the above 

referenced property. The March Board of Review in Farmington Hills denied my protest stating no clear 

reason or evidence. This letter serves as a brief explanation for the basis of my appeal. 

The assessed and taxable value of 29976 Highmeadow is much higher than comparable home sales 

within a 2-mile radius. I provided multiple comparable home sales as evidence. The Board of Review 

provided no explanation or evidence by leaving the form blank. 

I am requesting that 29976 Highmeadow is uniformly assessed. A partial uncapping should not make this 

property higher than like homes in the area. It is required to be assessed uniformly based on the 

comparable sales within the Sales Study. 

Regardless of the partial uncapping, the home is still being assessed 50k higher than comparable sales 

from the correct Sales Study. 

Based on the information provided I am requesting that the taxes are assessed uniformly in congruence 

with Article 9, Section 3 of the MI State Tax Commission Guide that states “all property shall be assessed 

uniformly and shall not exceed 50% of true cash value.” This would require the property to be assessed 

at the current/usual value of comparable sales in the area within the dates of the Sales Study. 

Enclosed are the following documents in support of this appeal: 

•

Completed Petition for Property Tax Valuation Appeal 

•

Copy of the March Board of Review Decision 

•

Documentation confirming Comparable Sales 

•

Documentation confirming Comparable Assessed Values 

Sieglinde Espenshade 6/19/2025

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

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

iy 

Petition Number 

. 

Parcel Code 

, 

Exe ) 

22-23-11-204-022 

1. ASSESSED VALUE 

Disposition by Board of Review. 

Fhe Board of Review must state the reason for its action below. 

i 

[1 

penied 

Assessed Value Changed From: 

| 

216,670 

ro: 

[ ZO, 850 

| 

4 

Record of Vote - Board or three member committee of board 

itt 

5 

gh 

tr 

Chairperson: [F]ves 

 [] no of 

Member: Jive s 

[J 

De 

a 

Member: 

4 ves 

[1 WN oe 

Reason for Board Actiar 

Kevica of acted doth 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industriat Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxteib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

l 

Tentative Taxable Value Changed From: 

179,160 

To: yal Hee 

Record of Vote - Board or three member committee of board. 

Chairperson: of ves 

O 

wo NE 

Member: [ves 

[7] 

-F 

Reason for Board Action: 

170, 

& 

2 Ws 

Ln 

Member: 

ves 

[ll NG 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O.Box 30232, Lansing, Mi. 48909. Commercial Rea, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[| 

Denied 

IN 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[1 ves 

[J 

NO iis 

Member: 

[1 ves 

[1] 

NO mg 

Member. 

[1 ves 

[1] no Tims 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

[1 

Exemption percent modified from 

% To: 

% 

Record of Vote 

- Board or three member committee of board. 

Chairperson: 

[J yes 

[J 

NO 

Member: 

[J] Yes 

[J No____ 

Member 

[J ves 

[7] NOworn 

initial 

“Inifials 

Inifiais| 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative laxable value, you must appeal that decision by filing a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing, 

Mi. 

48308 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govftaxtrib. 

5. Adjournment 

Date of Final adjournment of Board of Review 

. 

- 

343-35 

Board of Review Seg 

ign, 

y= 

- 

Date 

Few 

/ 7A 

Bas 

~ 

03/07/2025 

02:44 

PM 

Michigan Depariment of Treasury 

618 (Rev. 11-12)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sieglinde

M.I.

Last Name/Company Name

Espenshade

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

29976 Highmeadow Rd

City or Town

Farmington Rd

State

Michigan

ZIP Code

48334

Telephone Number

810-338-2588

Fax Number

E-mail Address

espenshadesieglinde@gmail.com

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

First Name

Sieglinde

M.I.

Last Name

Espenshade

Firm Name (if any)

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

29976 Highmeadow Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48334

Telephone Number

810-338-2588

Fax Number

E-mail Address 

espenshadesieglinde@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

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

29976 Highmeadow Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Farmington Hills

Michigan

48334

Taxing Authority (City or Township)

City Of Farmington Hills (OAKLAND)

County 

Oakland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The assessed and taxable values of my principal residence at 29976 Highmeadow are substantially higher than comparable properties in the area that sold within the 

relevant sales study period. I submitted multiple sales comparables to the March 2025 Board of Review, which showed that comparable homes sold for prices that 

would correspond to assessed values between approximately $126,000 and $147,000. Despite this, the Board of Review provided no evidence to justify the 

disparity.

Michigan’s Constitution (Article 9, Section 3) and the State Tax Commission’s assessor guidelines both require uniformity and that assessments not exceed 50% of 

true cash value. I respectfully request that the Tribunal adjust the assessment downward in line with comparable sales to ensure compliance with uniformity and fair 

market valuation standards.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024, 2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 22-23-11-204-022

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

200000

Current Taxable Value as established by the BOR:

179160

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

276345 

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

Page 4

STAT

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.