Record Finder / 25-002975-TT
Michigan

Snezana Rotatov, Petitioner V Township Of Harrison, Respondent

Petitioner
Snezana Rotarov
Respondent
Township Of Harrison

Case overview

Docket number
25-002975-TT
Status
Hearing Set - SC
CaseType
SC Property
Division
Small Claims Division
County
Macomb
Judge
Abood, Marcus L.

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
15Notice of HearingNot recordedNot recorded10/05/2026Not recordedDownload
14A hearing has been scheduledNot recordedNot recorded10/05/2026Not recordedNot recorded
13Order Setting Aside R DefaultNot recordedNot recorded12/05/2025Not recordedDownload
12Amended AnswerNot recordedNot recorded11/12/2025Not recordedDownload
11Order of Default of RespondentNot recordedNot recorded11/07/2025Not recordedDownload
10Notice of FilingNot recordedNot recorded11/07/2025Not recordedDownload
9Order Setting Aside P DefaultNot recordedNot recorded11/07/2025Not recordedDownload
8Response to OrderPET510/06/2025$150.00Download
7Attachments to the Answer were filedNot recordedNot recorded10/08/2025Not recordedDownload
6Answer was receivedNot recordedNot recorded10/08/2025Not recordedDownload
5Order of Default of PetitionerNot recordedNot recorded09/24/2025Not recordedDownload
4Petition has been verifiedPET109/24/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/23/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded07/30/2025Not recordedDownload
1A petition was received.PETNot recorded07/30/2025Not recordedDownload

Documents

SC_Notice_of_Telephonic_Hearing.2026-10-05_13-44-42.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002975

Township Of Harrison, 

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:

December 1, 2026 

HEARING TIME:

8:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

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. 25-002975

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 this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year

Page 3

MTT

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 7, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 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

Snezana Rotatov, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on November 7, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 5, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Snezana Rotatov 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No,25-002975 

Township of Harrison 

, 

Respondent(s) 

PROOF OF SERVICE 

Rochelle Stewart 

states thaton __ 1/7/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Properly Tax Appeal Answer Form_ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Snezana Rotatov _ 

jsxr@dr.com 

[Signature of personwho is serving/mailing copy] 

Rochelle Stewart 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 

- 617-335-9760 

PO BOX 30232, LANSING, MI 48909 

+ Other Carriers; 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 25-002975 

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

Section 1: Respondent’s Contact Information 

Filer Type: Local Unit of Government Township Of Harrison (MACOMB) 

First Name 

MIL 

Last Name/Company Name/Unit of Government 

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

City or Town 

State 

ZIP Code 

. 

Michigan 

Telcphone Number 

Fax Nomber 

E-mail Address 

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

First Name 

MIL 

Last Name 

Rochelle 

3 

Stewart 

Firm Name (if any) 

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

38151 Lanso Creuse 

City or Town 

: 

State 

ZIP Code 

Harrison Township 

Michigan 

48045 

Telephone Number 

Fax Number 

586-466-1410 

E-mail Address 

rstewart@harrisontownshipmi.gov 

Section 3: Subject Property Information 

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

Yes 

"Are the parcels listed by Petitioner contiguous or adjoining? 

If not, Tist which parcels adjoin one another. 

Yes 

Section 4: Explain Your Answer to this Appeal

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

A PRELIMINARY ANALYSIS INDICATES A TRUE CASH VALUE OF $504,187 FOR EACH PARCEL. FURTHER ANALYSIS INCLUDING 

COMPRABLES WILL BE SUBMITTED PRIOR TO A HEARING DATE. 

Section 5: Jurisdictional Issues 

I 

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

Did Petitioner protest the assessment at 

a Board of Review (BOR)? Yes 

Tf yes, check which BOR Petitioner attended: March 

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

Tf the July or Decenber BOR revised the assessment(s) at issue, did it have authotity? 

If yes, cito the Board's authority, 

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

If yes, explain. 

Ts Petitioner appealing from a State Tax Commission Order? 

1f so, what is the issue date? 

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? 

Tf Yes, check which BOR Petitioner attonded: 

Toist 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?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

If Yes, check which BOR Petitioner attended: 

Tax Year(s) denicd: 

List the date the exemption was denied: 

“What statutory section did Petitioner request

Page 5

10/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to sign the answer. See TTR 281. Respondent must file a signed 

answer within 14 days of the entry of this order. Information on Small Claims answers 

can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 7, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-002975

Page 2 of 4

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Respondent failed to sign the answer. See TTR 281. Respondent must file a signed 

answer within 14 days of the entry of this order. Information on Small Claims answers 

can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 7, 2025

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002975

Township Of Harrison,

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. 25-002975

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 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually

Page 3

STATE

Page 4

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 24, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 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

Snezana Rotatov, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 24, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

Avene d 

Penmon 

MTT Docker No. A5-002.975 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

backac 

T 

1 

Arisen/ DED 

(atithus N 

tf 

RECEIVED 

PROPERTY TAX APPEAL PETITION FORM 

OCT 18 2025 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Hs Hmended 

& 

cae 

MICHIGAN TAX TRIBUNAL 

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) 279, 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 

First Name 

MI 

Last Name/Company Name 

SNEZANA 

ROTAROV 

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

71 SEA RAY BLVD 

City or Town 

State 

ZIP Code 

HARRISON TWP 

Mi 

48045 

Telephone Number 248-650-801 0 

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

SXR@DR.COM 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

2 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If muitiple, list first property’s address] 

71 SEA RAY BLVD HARRISON TWP, MI 48045

Page 2

Bs 

Mended 

Peco 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

AMENDING DOCKET 25-002975 TO INCLUDE 73 AS CONTIGUOUS PROPERTY TO 71. 

TRUE CASH SALES DO NOT SUPPORT THE OVERINFLATED VALUATION FOR A 15% IMPROVEMENT TO A PORTION OF THE PROPERTY. 

THE CLOSEST PROXIMITY SALE WITH A LARGER 1,754 SQUARE FEET SOLD FOR $505,000 AND HAS A TAXABLE VALUE OF $213,714 AND I€| 

100% COMPLETE. HARRISON TWP IS SAYING WE ARE 62% COMPLETE FOR THAT PORTION, YET THE TAXABALE VALUE JUMPED TO 

$185,000 FROM $102,201 AND UNITS 71 AND 73 ARE ONLY 1,562 SQUARE FEET. 

VALUATIONS SHOULD BE BASED ON SIMILAR LOCATIONS, SIMILAR VIEW (WE AR NOT LAKE FRONT BUT CANAL FRONT), SIMILAR 

CONDITION OF BUILDING. ONLY A SMALL PORTION OF THE PROPERTY HAD BEEN MODIFIED. THE BOATHOUSE, DRIVEWAY, GARAGE, 

BALCONY ETC HAVE NOT BEEN TOUCHED NOR WILL THEY BE IMPROVED. BASED ON THE TOWNSHIP CALCULATION, ANOTHER 38% 

COMPLETION TO 100% COMPLETION ON A SMALL PORTION WILL HAVE AN UNREALISTIC VAULATION OF $900,000. 

ADDITIONS ARE ONLY TAXED AT 50% OF TRUE CASH VALUE, YET THESE NEW ASSESSMENTS REFLECT A MUCH HIGHER INCREASE. 

OTHER SALES SUPPORT MY FINDINGS. 

TWP IS TREATING AN ADDITION AS AN UNCAPPING EVENT. 

THE VALUE THEY PLACE IS ALSO MUCH HIGHER THAN RECENT SALES OF SIMILAR UNITS. Per Michigan code, additions are taxed at 50%. 

BES 

Tin 5% INCREASE IN SQUARE FOOTAGE. TWP SHOWED A 15% COMPLETION OF A 25% AREA IN 2024 THAT IS NOW 

62% COMPLETED. THE 25% OF THE ARE WAS PURCHASED AT 47% COMPLETE. THE OTHER 75% OF THE PROPERTY HAS NOT BEEN 

ADT 00% COMPLETE. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

OJ No 

march 

[] July 

[J pecember 

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

If No, check the applicable

Page 3

e

Page 4

N

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Page 1

Bard 

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Snezana Rotatov 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002975 

Township of Harrison 

, 

Respondent(s) 

PROOF OF SERVICE 

Rochelle Stewart 

states that on 10/8/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Appeal Answer Form relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Snezana Rotatov 

jsxr@dr.com 

[Signature of personwho is serving/mailing copy] 

Rochelle Stewart 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, M1 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

+ Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 2

10/08/2025 

10:45 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

ASSESSING DEPARTMENT 

CHARTER TOWNSHIP OF HARRISON 

38151 L'ANSE CREUSE 

HARRISON TOWNSHIP MI 48045 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional); 

17-12-09-457-003 

00073 SEA RAY BLVD 

ROTAROV. SNEZANA 

71 SEA RAY BLVD 

HARRISON TOWNSHIP MI 48045 

05/20/2019 SPLIT FROM 17-12-09-451-010; HARBOR VIEW AT 

MACRAY; MCCP NO, 1178; UNIT 3 

AEE 

‘HIS PROPERTY IS CLASSIFIED AS 

407 

(RESIDENTIAL CONDOMINIUM: ME 

THE 

Thank you for attending this years March Board of Review. The Board has reviewed dtheinfor 

ition you supplied and the data necessary 

to compute your assessment and taxable value. 

AF 

The Board has completed their review of parcel number 

17-12-09-457- 003 

s 

They have made the following determination based on the information yal sup 

Board of Review Comments: 

BOR GRANTS REDUCTION 

2025 ORIGINAL ASSESSED VALUE 

252,100 

[2025 "BOARD OF REVIEW" ASSESSED VALET 

i 

wf 

(If the above amounts are the same, no revisionsiha 

© OCCU] 

185,000 

[2025 ORIGINAL TAXABLE VALUE gi 

193,669 

Bl 

AER 

[2025 "BOARD OF REVIEW" TAXABIE: = 

185,000 

| 

M.S 

[2025 PRINCIPAL RESIDENCE 

EXEMFTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor 

the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

hitp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. 

html

Page 3

10/08/2025 

10:54 

aM 

2025 BOARD OF REVIEW DECISION 

FROM 

ASSESSING DEPARTMENT 

CHARTER TOWNSHIP OF HARRISON 

38151 L'ANSE CREUSE 

HARRISON TOWNSHIP MI 48045 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and Tegal description optional.): 

17-12-09-457-004 

00071 SEA RAY BLVD 

ROTAROV. SNEZANA 

71 SEA RAY BLVD 

HARRISON TOWNSHIP MI 48045 

. 

05/20/2019 SPLIT FROM 17-12-09-451-010; HARBOR VIEW AT 

MACRAY; MCCP NO. 1178; UNIT 4 

Pr i 

"HIS PROPERTY IS CLASSIFIED AS 407 (RESIDENTIAL CONDOMINIUMS? 

i, 

Thank you for attending this years March Board of Review. The Board has revietved th 

fo compute your assessment and taxable value. 

Ze 

The Board has completed their review of parcel number 17-12-09-457- 004 ol 

a 

4 As 

They have made the following determination based on the information yoiysupplicd. 

information you supplied and the data necessary 

SP 

Board of Review Comments: 

BOR GRANTS REDUCTION 

2025 ORIGINAL ASSESSED VALUE 

252,100 

[2025 "BOARD OF REVIEW" ASSESSED VAD = 

185,000 

(If the above amounts are the same, no rile occlisd) 

193,660 

] 

185,000 

Se 

[2025 PRINCIPAL RESIDENCE! oo AG 

0.0000 

aE 

Please feel free to contact the assessor; 

he address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no Jonger able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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.

05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.cba553b0-8475-4505-9188-7fc136e12bc4.pdfRead complete document text →
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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. 25-002975

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Harrison (MACOMB)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Rochelle

M.I.

F

Last Name

Stewart

Firm Name (if any)

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

38151 Lanse Creuse

City or Town

Harrison Township

State

Michigan

ZIP Code

48045

Telephone Number

586-466-1410

Fax Number

E-mail Address

rstewart@harrisontownshipmi.gov

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.

Yes 

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

A PRELIMINARY ANALYSIS INDICATES A TRUE CASH VALUE OF $504,187 FOR EACH PARCEL. FURTHER ANALYSIS INCLUDING 

COMPRABLES WILL BE SUBMITTED PRIOR TO A HEARING DATE.

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?

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? 

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?

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:

17-12-09-457-003

Classification of Property:

Real 

Residential

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

$185,000

Current Taxable Value as established by the BOR:

$185,000

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

$504,187

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

$252,000

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

Parcel Identification Number:

17-12-09-457-004

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as

Page 4

STATE

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial

Page 2

MTT Docket No. 25-002975

Page 2 of 6

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002975

Township Of Harrison,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269. 

Because of this, the appeal is not properly pending. Petitioner must pay the required 

fee for the filing of the petition within 14 days of the entry of this order. A filing fee 

calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the 

payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

Page 4

M

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.b1bba3d7-725b-4595-9515-e2d7713cf730.pdfRead complete document text →
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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

SNEZANA

M.I.

Last Name/Company Name

ROTAROV

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

71 SEA RAY BLVD

City or Town

HARRISON TWP

State

Michigan

ZIP Code

48045

Telephone Number

248-650-8010

Fax Number

E-mail Address

sxr@dr.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *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]

71 SEA RAY BLVD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48045

Taxing Authority (City or Township)

Township Of Harrison (MACOMB)

County 

Macomb

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

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

TWP IS TREATING AN ADDITION AS AN UNCAPPING EVENT.

THE VALUE THEY PLACE IS ALSO MUCH HIGHER THAN RECENT SALES OF SIMILAR UNITS. Per Michigan code, additions are taxed at 50%. THERE 

IS LESS THAN 5% INCREASE IN SQUARE FOOTAGE. TWP SHOWED A 15% COMPLETION OF A 25% AREA IN 2024 THAT IS NOW CONSIDERED 

62% COMPLETED. THE 25% OF THE ARE WAS PURCHASED AT 47% COMPLETE. THE OTHER 75% OF THE PROPERTY HAS NOT BEEN TOUCHED 

AND IS 100% COMPLETE. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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: 171209457004

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:

185000

Current Taxable Value as established by the BOR:

185000

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

257074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

128537

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

Parcel Identification Number: 171209457003

Classification of Property:

Real

Residential

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

185000

Current Taxable Value as established by the BOR:

185000

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

257074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

128537

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

Section 8: Classification Information *Only the MI

Page 4

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002975

Township Of Harrison,

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 23, 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

Snezana Rotatov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002975

Township Of Harrison,

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 23, 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 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Snezana Rotatov,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002975

Township Of Harrison,

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

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Page 1

KOS 

fesegs Megs 

ele 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

EE 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

CHARTER TOWNSHIP OF HARRISON 

PARC 

; 

12-4 

g 

38151 L'ANSE CREUSE 

RCEL NUMBER 

17-12-09-457-004 

HARRISON TOWNSHIP MI 48045 

PROPERTY ADDRESS: 

00071 SEA RAY BLVD 

HARRISON TOWNSHIP, MI 48045 

PRINCIPAL RESIDENCE EXEMPTION 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

% Exempt As "Homeowners Principal Residence": 

.00% 

##* 44444 4AUTOX*5-DIGIT 48045 

9 

"Quali 

i 

9 

ROTaRC ORE 

% Exempt As 

"Qualified Agricultural Property": 

00% 

71 SEA RAY BLVD 

% Exempt 

As "MBT Industrial Personal": 

00% 

Bic rg ic in hi nn 

% Exempt As "MBT Commercial Personal”: 

00% 

LITE 

JU 

Contin 

[UA FL gt 

el 

Exempt As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt As "Development Property": 

O Yes 

x 

No 

LEGAL DESCRIPTION: 

05/20/2019 SPLIT FROM 17-12-09-451-010; 

HARBOR VIEW AT MACRAY; MCCP NO. 1178; UNIT 4 

Cn 

— 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

407 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$4758 

YEAR: 

‘2054 

TERITRE AMOUNT. 

CURRENT EAR ry 

1. TAXABLE VALUE: 

102,201 

193,669 

; 

91,468 

2. ASSESSED VALUE: 

135,900 

252,100 

: S 

116,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

aki 

eae 

i 

4. STATE EQUALIZED VALUE (SEV): 

135,900 

252,100 

116,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

DEBRA J. KOPP 

(586) 466-1410 

ASSESSING@HARRISONTOWNSHIPMI.GOV 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL HEAR APPEALS BY APPPOINTMENT ON THE FOLLOWING DATES AND TIMES: 

MONDAY, MARCH 10, 2025: 

2:00 PM - 5:00 PM AND 6:00 PM - 9:00 PM 

WEDNESDAY, MARCH 12, 2025: 

9:00 AM — 12:00 PM AND 1:00 PM - 4:00 PM 

THE BOARD OF REVIEW WILL MEET AT THE HARRISON TOWNSHIP ENGINEERING BUILDING AT 38151 L'ANSE CREUSE, 

HARRISON TOWNSHIP MI 48045. 

TO SCHEDULE AN APPOINTMENT, CALL THE ASSESSING DEPARTMENT AT 586-466-1410. 

THE DEADLINE TO MAKE AN APPOINTMENT IS 12:00 PM ON WEDNESDAY, MARCH 12, 2025. LETTER APPEALS WILL ALSO 

BE ACCEPTED AND MUST BE RECEIVED BY THE ASSESSING OFFICE BY 12:00 PM ON WEDNESDAY, MARCH 12, 2025. 

FOR MORE INFORMATION REGARDING THE BOARD OF REVIEW, CALL THE ASSESSING DEPARTMENT AT 586-466-1410.

Page 2

Hisar Dover Enel CHT sss 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

a 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. 

This is a model assessment notice to be used by the local assessor. 

FROM: ASSESSING DEPARTMENT 

PARCEL IDENTIFICATION 

CHARTER TOWNSHIP OF HARRISON 

4 

iy 

i 

38151 L'ANSE CREUSE 

PARCEL NUMBER 

17-12-09-457-003 

HARRISON TOWNSHIP MI 48045 

PROPERTY ADDRESS: 

00073 SEA RAY BLVD 

HARRISON TOWNSHIP, MI 48045 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence"; 

00% 

AH AAA HH HAUTO* £5 -DIGIT 

480 

o 

Se 

iii 

. 

. 

Sominey Sina ETSEEE 

% Exempt 

As 

"Qualified Agricultural Property": 

00% 

71 

SEA RAY BLVD 

% Exempt As "MBT Industrial Personal”: 

.00% 

HARRISON TOWNSHIP, 

MI 48045-5016 

i 

% Exempt As "MBT Commercial Personal": 

00% 

TTR TU ETT TRU ET 

ERT 

Exempt As "Qualfed Foret Property. 

[] Yes 

[X] No 

Exempt As "Development Property": 

O Yes 

x 

No 

LEGAL DESCRIPTION: 

05/20/2019 SPLIT FROM 17-12-09-451-010; 

HARBOR VIEW AT MACRAY; MCCP NO. 1178; UNIT 3 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

407 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

407 

Residential 

The change in taxable

Page 3

enon

Page 4

2

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.b1bba3d7-725b-4595-9515-e2d7713cf730.pdfRead complete document text →
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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

SNEZANA

M.I.

Last Name/Company Name

ROTAROV

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

71 SEA RAY BLVD

City or Town

HARRISON TWP

State

Michigan

ZIP Code

48045

Telephone Number

248-650-8010

Fax Number

E-mail Address

sxr@dr.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *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]

71 SEA RAY BLVD

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48045

Taxing Authority (City or Township)

Township Of Harrison (MACOMB)

County 

Macomb

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

True Cash and Taxable Value, Taxable Value Only (calculation), Uncapping of Taxable Value

 

Section 5: Explain the Reason for this Appeal

TWP IS TREATING AN ADDITION AS AN UNCAPPING EVENT.

THE VALUE THEY PLACE IS ALSO MUCH HIGHER THAN RECENT SALES OF SIMILAR UNITS. Per Michigan code, additions are taxed at 50%. THERE 

IS LESS THAN 5% INCREASE IN SQUARE FOOTAGE. TWP SHOWED A 15% COMPLETION OF A 25% AREA IN 2024 THAT IS NOW CONSIDERED 

62% COMPLETED. THE 25% OF THE ARE WAS PURCHASED AT 47% COMPLETE. THE OTHER 75% OF THE PROPERTY HAS NOT BEEN TOUCHED 

AND IS 100% COMPLETE. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

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: 171209457004

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:

185000

Current Taxable Value as established by the BOR:

185000

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

257074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

128537

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

Parcel Identification Number: 171209457003

Classification of Property:

Real

Residential

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

185000

Current Taxable Value as established by the BOR:

185000

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

257074 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

128537

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

Section 8: Classification Information *Only the MI

Page 4

STAT

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