Sonya L Roseberry, Petitioner V City Of Southfield, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sonya L Roseberry,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002935

City Of Southfield, 

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 24, 2026 

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

521269139 

 

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. 25-002935

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

Page 3

MTT Docket

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 

Sonya L Roseberry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002935 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

was held in default on September 17, 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. 

 

Additionally, the Tribunal finds that Petitioner is appealing assessments for the 2023 

and 2024 tax years; however, the 2024 tax year has been previously dismissed by the 

Tribunal in the September 17, 2025 Order of Partial Dismissal. Furthermore, the 

Tribunal has no authority over the 2023 tax year under MCL 205.735a, as the petition 

was not timely filed.1 The Tribunal also has no authority over that assessment, as the 

facts alleged do not establish that the assessment was 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 default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2025 tax year only. 

 

 

By:___________________________________ 

Entered: October 22, 2025 

kac 

 

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

MTT Docket No. 25-002935 

Page 2 of 2 

 

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 

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 

Sonya L Roseberry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002935 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

was held in default on September 17, 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. 

 

Additionally, the Tribunal finds that Petitioner is appealing assessments for the 2023 

and 2024 tax years; however, the 2024 tax year has been previously dismissed by the 

Tribunal in the September 17, 2025 Order of Partial Dismissal. Furthermore, the 

Tribunal has no authority over the 2023 tax year under MCL 205.735a, as the petition 

was not timely filed.1 The Tribunal also has no authority over that assessment, as the 

facts alleged do not establish that the assessment was 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 default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2025 tax year only. 

 

 

By:___________________________________ 

Entered: October 22, 2025 

kac 

 

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

MTT Docket No. 25-002935 

Page 2 of 2 

 

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

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

Sonya L Roseberry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002935

City Of Southfield,

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

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MTT Docket No. 25-002935

Page 2 of 8

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

Page 3

STA

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Page 1

MTT Docket No. 25-002935 

 

 

Page 1 of 1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Sonya L Roseberry, 

 

 

Petitioner, 

__________________________________ 

 

V. 

 

 

 

 

 

 

MTT Docket No.: 25-002935 

 

 

 

 

 

 

 

Parcel No.: 76-24-13-329-001 

 

 

 

 

 

 

 

 

City Of Southfield, 

 

 

 

 

 

 

 

 

 

Respondent. 

__________________________________ 

 

 

 

 

 

 

Proof of Service 

Johnnie Lindsey, MAAO (3), Appraiser for the City of Southfield, certifies that on Wednesday, 

October 8, 2025, a copy of the Respondent’s Answer to Petitioner’s Petition was served to: 

 

Sonya L Roseberry 

 

 

 

 

 

 

27750 Lexington Pkwy 

Southfield, MI 48076 

and 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

By the United States Postal Service (USPS) to the petitioner, and by e-file to the Michigan Tax 

Tribunal via the e-filing website. 

 

 

 

 

 

 

 

 

 

 

____________________________________ 

Johnnie Lindsey, MAAO(3) 

 

 

 

 

 

 

 

Appraiser, City of Southfield

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Page 1

Classification appeals (to or from residential, commercial or industrial) should be directed to the

State Tax Commission, P.O. Box 30471 Lansing, MI 48909 not later than June 30, 2025.

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.735a, it may be further

appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib

(click Small Claims Tab). A copy of this letter and a completed petition should be mailed to Michigan Tax

Tribunal, P O. Box 30232, Lansing, Michigan 48909. The deadline for filing an appeal is as follows:

Comments:

*you must provide a copy of the Personal Property statement you timely filed

May 31, 2025

Personal Property*

May 31, 2025

Commercial and Industrial Real

July 31, 2025

Residential and Small Claims

The City of Southfield Board of Review has completed their review of your appeal regarding the

2025 assessed and/or taxable value, and has made the following decision(s):

NOTICE OF BOARD OF REVIEW DECISION 

401

Residential

Parcel Number:

76-24-13-329-001

Class:

-

Property Address:

27750 LEXINGTON PKWY

Date Printed:

March 26, 2025

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each

person who appealed the value on their property tax assessment in March, or were authorized by the

owner to make such an appeal in March. Such notification shall be mailed by the first Monday in June.

Reason(s):

Assessed Value

Taxable Value

100,330

93,997

Original Value

Revised Value

100,330

93,997

Sincerely, 

Southfield Board of Review

Justin Prybylski, Secretary

Alex Credit, Chairman

ROSEBERRY, SONYA

27750 LEXINGTON PKWY

SOUTHFIELD MI 48076-7405

DENIED - COMPARABLES SUPPORT ASSESSMENT

ASMT DETERMINED TO BE ACCURATE

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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. 25-002935

Section 1: Respondent’s Contact Information

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

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

Johnnie

M.I.

Gale

Last Name

Lindsey

Firm Name (if any)

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

26000 Evergreen Rd.

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

248-796-5230

Fax Number

E-mail Address

jlindsey@cityofsouthfield.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 assessed the property in accordance with Act 206 of 1893, the General Property Tax Act, and State of State Tax Commission guidelines. Respondent 

will provide all evidence in compliance with the Tribunal's Rules of Practice and Procedures, at least 21 days prior to a scheduled hearing.

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

N/A

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

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

 

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

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

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

 

City or Town 

 

State 

ZIP Code 

Telephone Number 

 

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

 

 

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 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

**If 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 multiple, list first property’s address] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

 

 

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. 

Sonya 

L

Roseberry

27750 Lexington Parkway 

Southfiled 

MI

48076



27750 Lexington Parkway 

Southfield 

Oakland 

248-259-5267

thompsonsonya1@gmail.com

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by Petitioner 

 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

 Appealing within 35 days of State Tax Commission Order 

 Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, explain why: 

 

 

 



The city's assessed value is much higher than the actual fair market value based on 

appraisal. 

2023 and 2024







Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

Page 4

STATE

Page 5

ST

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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

Sonya L Roseberry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002935

City Of Southfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended 

petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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 17, 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

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MTT Docket No. 25-002935

Page 2 of 6

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 

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

Sonya L Roseberry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002935

City Of Southfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 279. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this

Page 4

MTT

Page 5

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

Sonya L Roseberry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002935

City Of Southfield,

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 17, 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

Sonya L Roseberry,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002935

City Of Southfield,

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 17, 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,

Page 3

STA

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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sonya

M.I.

L

Last Name/Company Name

Roseberry

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

248-259-5267

Fax Number

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

thompsonsonya1@gmail.com

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

First Name

Sonya

M.I.

Lee

Last Name

Roseberry

Firm Name (if any)

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076-7405

Telephone Number

248-259-5267

Fax Number

E-mail Address

thompsonsonya1@gmail.com

Section 3: Subject Property Information

Parcel Identification Number:

76-24-13-329-001

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

27750 Lexington Parkway

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48076

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I do not agree with the City of Southfields assessed value. The City of Southfield did not consider the condition of the property which affects the value of the home. 

Based on an appraisal by Acupraise Acupraise my home is valued at $165,000. I have a copy of the appraisal however, the efile is only allowing me to upload one 

document. Per the instructions, I attached the notice from the review board to this efile. I can send the private appraisal in US postal mail or another route if provided 

the information on how to submit the information for your review. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

March 26, 2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Sonya Roseberry 

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sonya

M.I.

L

Last Name/Company Name

Roseberry

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

248-259-5267

Fax Number

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

thompsonsonya1@gmail.com

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

First Name

Sonya

M.I.

Lee

Last Name

Roseberry

Firm Name (if any)

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076-7405

Telephone Number

248-259-5267

Fax Number

E-mail Address

thompsonsonya1@gmail.com

Section 3: Subject Property Information

Parcel Identification Number:

76-24-13-329-001

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

27750 Lexington Parkway

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48076

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

This is supporting evidence for docket number 25-002935. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

March 26, 2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Sonya Roseberry 

/s/

Page 3

Serial# B233A752

esign.alamode.com/verify

Main File No. 052325a

Acupraise (586) 983-5437

Acupraise

Acupraise

36491 Jeffrey Dr

Sterling Heights, MI 48310-4363

(586) 983-5437

Sonya Roseberry

27750 Lexington Pkwy

, 

thompsonsonya1@gmail.com

248-259-5267

05/25/2025

052325a

Sonya Roseberry

Sonya Roseberry

27750 Lexington Pkwy

Southfield

Oakland

MI

48076

T1N,R10E,SEC 13 120 CAMBRIDGE VILLAGE LOT 120

325.00

325.00

325.00

325

0.00

Form NIV5D - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

FROM:

Telephone Number:

Fax Number:

TO:

E-Mail:

Telephone Number:

Fax Number:

Alternate Number:

INVOICE

INVOICE NUMBER

DATES

Invoice Date:

Due Date:

REFERENCE

Internal Order #:

Lender Case #:

Client File #:

FHA/VA Case #:

Main File # on form:

Other File # on form:

Federal Tax ID:

Employer ID:

DESCRIPTION

Lender:

Client:

Purchaser/Borrower:

Property

Page 4

Serial#

Page 5

Serial#

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

Sonya L Roseberry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002935

City Of Southfield,

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 17, 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

Sonya L Roseberry,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002935

City Of Southfield,

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 17, 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

Sonya L

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

Serial# B233A752

esign.alamode.com/verify

Main File No. 052325a

Acupraise (586) 983-5437

Acupraise

Acupraise

36491 Jeffrey Dr

Sterling Heights, MI 48310-4363

(586) 983-5437

Sonya Roseberry

27750 Lexington Pkwy

, 

thompsonsonya1@gmail.com

248-259-5267

05/25/2025

052325a

Sonya Roseberry

Sonya Roseberry

27750 Lexington Pkwy

Southfield

Oakland

MI

48076

T1N,R10E,SEC 13 120 CAMBRIDGE VILLAGE LOT 120

325.00

325.00

325.00

325

0.00

Form NIV5D - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

FROM:

Telephone Number:

Fax Number:

TO:

E-Mail:

Telephone Number:

Fax Number:

Alternate Number:

INVOICE

INVOICE NUMBER

DATES

Invoice Date:

Due Date:

REFERENCE

Internal Order #:

Lender Case #:

Client File #:

FHA/VA Case #:

Main File # on form:

Other File # on form:

Federal Tax ID:

Employer ID:

DESCRIPTION

Lender:

Client:

Purchaser/Borrower:

Property Address:

City:

County:

State:

Zip:

Legal Description:

FEES

AMOUNT

SUBTOTAL

PAYMENTS

AMOUNT

Check #:

Date:

Description:

Date:

Check #:

Description:

Check #:

Date:

Description:

SUBTOTAL

TOTAL DUE

$

Serial# B233A752

esign.alamode.com/verify

Page 2

Serial# B233A752

esign.alamode.com/verify

Main File No. 052325a

APPRAISAL OF REAL PROPERTY

27750 Lexington Pkwy

Southfield, MI 48076

T1N,R10E,SEC 13 120 CAMBRIDGE VILLAGE LOT 120

Sonya Roseberry

27750 Lexington Pkwy

165,000

12/31/2024

Kenneth Krawczak

Acupraise

36491 Jeffrey Dr

Sterling Heights, MI 48310-4363

(586) 983-5437

ken@acupraise.com

Form GA2V - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

LOCATED AT

FOR

OPINION OF VALUE

AS OF

BY

Serial# B233A752

esign.alamode.com/verify

Page 3

Serial# B233A752

esign.alamode.com/verify

Main File No. 052325a

Acupraise (586) 983-5437

052325a

RESIDENTIAL APPRAISAL SUMMARY REPORT

27750 Lexington Pkwy

Southfield

MI

48076

Oakland

T1N,R10E,SEC 13 120 CAMBRIDGE VILLAGE LOT 120

24-13-329-001

2024

5,621

256

Sonya Roseberry

Cambridge Village

47664

1613.00

See attached addenda.

See attached addenda.

Sonya Roseberry

Kenneth Krawczak

36491 Jeffrey Dr, Sterling Heights, MI 48310-4363

99

425

254

40

100

60

95

5

See Attached Addendum

75 x 125

9,583 sf

R-A

RESIDENTIAL IMPROVED

Single Family Residential

Single Family Residential

See attached addenda.

Concrete

Level

Average

Rectangular

Adequiate

Residential

X

26125C0677F

9/29/2006

Site is typical for area in size and appeal, with no readily apparent adverse easements, encroachments or special 

assessments noted. No survey was provided to the Appraiser.

1

1

Ranch

70

25

Concrete

Wood

CompShngl/Avg

Aluminium/Avg

Vinyl/DH/Avg

Combo

X

931

20

None

Yes

FWA

Gas

CAC

Hardwood/Vinyl/Avg

Drywall/Avg

Wood/Paint/Avg

Vinyl/Avg

Ceramic/Avg

Wood/Avg

0

4

2

2

Concrete

5

3

1.0

931

See attached addenda.

See attached addenda.

Form GPRES2 - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

File No.:

SUBJECT

Property Address:

City:

State:

Zip Code:

County:

Legal Description:

Assessor's Parcel #:

Tax Year:

R.E. Taxes: $

Special Assessments: $

Borrower (if applicable):

Current Owner of Record:

Occupant:

Owner

Tenant

Vacant

Manufactured Housing

Project Type:

PUD

Condominium

Cooperative

Other (describe)

HOA: $

per year

per month

Market Area Name:

Map Reference:

Census Tract:

ASSIGNMENT

The purpose of this appraisal is to develop an opinion of:

Market Value (as defined), or

other type of value (describe)

This report reflects the following value (if not Current, see comments):

Current (the Inspection Date is the Effective Date)

Retrospective

Prospective

Approaches developed for this appraisal:

Sales Comparison Approach

Cost Approach

Income Approach

(See Reconciliation Comments and Scope of Work)

Property Rights Appraised:

Fee Simple

Leasehold

Leased Fee

Other (describe)

Intended Use:

Intended User(s) (by name or

Page 4

Serial#

Page 5

Serial#

Page 6

Serial#

Page 7

Serial#

Page 8

• GP

Page 9

describe

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

£5 B) ? 

Ny 

City of Southfield 

Southfield, M1 48037-2055 

» w waw.cityofsouthfield com 

26000 Evergreen Rd. 

« P.O. 

Box 2055 

* 

NOTICE OF BOARD OF REVIEW DECISION 

Parcel Number: 

76-24-13-329-001 

Class: 

401 

- Residential 

Property Address: 

27750 LEXINGTON PKWY 

Date Printed: 

March 26, 2025 

Pursuant to Michigan Compiled Laws (MCL) 2 

person who appealed the value on their prope 

owner to make such an appeal in March. Suc 

The City of Southfield Board of Review has completed their review of your appeal regarding the 

2025 assessed and/or taxable value, and has made the following decision(s): 

11.30 (4), each year the assessor shall notify each 

rty tax assessment in March, or were authorized by the 

h notification shall be mailed by the first Monday in June. 

Assessed Value 

Taxable Value 

Original Value 

100,330 

93,997 

Revised Value 

100,330 

93,997 

ASMT DETERMINED TO BE ACCURATE 

Reason(s): 

DENIED - COMPARABLES SUPPORT ASSESSMENT 

Comments: 

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.7353, it may be further 

appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib 

(click Small Claims Tab). 

A copy of this letter and a completed petition should be mailed to Michigan Tax 

Tribunal, P O. Box 30232, Lansing, Michigan 48909. The deadline for filing an appeal is as follows: 

Residential and Small Claims 

July 31, 2025 

Commercial and Industrial Real 

May 31, 2025 

May 31, 2025 

Personal Property* 

*you must provide a copy of the Personal 

Property statement you timely filed 

Classification appeals (to or from residential, commercial or industrial) should be directed to the 

State Tax Commission, P.O. Box 30471 Lansing, MI 48909 not later than June 30, 2025. 

Sincerely, 

Southfield Board of Review 

Alex Credit, Chairman 

Justin Prybylski, Secretary 

ROSEBERRY, SONYA 

27750 LEXINGTON PKWY 

SOUTHFIELD MI 48076-7405

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

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

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

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Sonya

M.I.

L

Last Name/Company Name

Roseberry

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

248-259-5267

Fax Number

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

thompsonsonya1@gmail.com

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

First Name

Sonya

M.I.

Lee

Last Name

Roseberry

Firm Name (if any)

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

27750 Lexington Parkway

City or Town

Southfield

State

Michigan

ZIP Code

48076-7405

Telephone Number

248-259-5267

Fax Number

E-mail Address

thompsonsonya1@gmail.com

Section 3: Subject Property Information

Parcel Identification Number:

76-24-13-329-001

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

27750 Lexington Parkway

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48076

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I do not agree with the City of Southfields assessed value. The City of Southfield did not consider the condition of the property which affects the value of the home. 

Based on an appraisal by Acupraise Acupraise my home is valued at $165,000. I have a copy of the appraisal however, the efile is only allowing me to upload one 

document. Per the instructions, I attached the notice from the review board to this efile. I can send the private appraisal in US postal mail or another route if provided 

the information on how to submit the information for your review. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

March 26, 2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Sonya Roseberry 

/s/

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