Stefan Graziano, Petitioner V City Of Berkley, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

STEPHAN GRAZIANO, 

Petitioner, 

V 

MTT Docket No. 24-003507 

CITY OF BERKLEY, 

Respondent. 

RESPONDENT’S MOTION TO DISMISS 

It is Respondent’s position that the Tribunal lacks jurisdiction over the tax year appealed as Petitioner did not appeal 

to the local board of review as required by MCL 205.735a(3) and TTR 271(2). 

MCL 205.735a(3) states that “Except as otherwise provided in this section or by law, for an assessment dispute as to 

the valuation or exemption of property, the assessment must be protested before the board of review before the tribunal 

acquires jurisdiction of the dispute under subsection (6).” 

These requirements are also restated in TTR 271(2) which states “For an assessment dispute as to the valuation or 

exemption of property classified as agricultural real or personal, residential, real or timber-cutover real, the property’s 

assessment shall be protested to the local board of review, unless otherwise excused by law.” 

As Petitioner failed to protest the tax year at issue to the board of review as required by MCL 205.735a(3) despite 

proper notice being sent, Respondent requests that the appeal be dismissed. 

Respondent mailed copies of the Berkley 2024 Assessment Change Notices (ACN) on February 9, 2024. The 2024 

ACN was mailed to the mailing address listed as the primary address in the County’s Land and Address Management 

System (LAMS). 

Respectfully Submitted, 

Cindy Baker 

Representative for Respondent 

Dated: October 17, 2024 

By: 

Stephan Graziano 

22210 W River Rd 

Grosse Ile, MI 48138 

248-497-7144

Oakland County Equalization 

By: Cindy Baker 

Representative for Respondent 

250 Elizabeth Lake Rd. Ste. 1000 W 

Pontiac, MI 48341 

248-858-0776

Page 2

MTT Docket 24-003507 

Page 2 of 2 

 

 

 

Enc: 

Berkley 2024 Assessment Change Notice for subject property 

Affidavit of Mailing 

Screenshot of Land and Address Management System (LAMS) for subject property 

 

 

cc: Stephan Graziano

Page 3

AFFIDAVIT OF MAILING 

STATE OF MICHIGAN} 

COUNTY OF OAKLAND} 

Adam Bailey, being first duly sworn, says that he enclosed in a 

window envelope, 2024 Real Property Assessment Change Notices, then 

sealed the envelopes and 

mai 

otices to residents in Farmington, 

Rose Twp, Village of Ke 

Beles Roche Holly Twp and the Village 

of Holly. 

Affiant further states that he delivered said envelope to the Michigan 

Metroplex Post Office in the City of Pontiac, State of Michigan on the 9® 

day of February, 2024. 

Affiant further states that he placed such amount of postage in Oakland 

County’s Permit #14 account that is required by postal regulations for the 

mail to go Presorted First Class. 

ooo 

Adam Bailey, Oakland County Support Services Supervisor 

Subscribed and sworn to before me this a day of M Q Cla ,2024. 

Huts 

D “Nauplia 

Public Notary 

Kimberly b. Hampton 

Oakland County, Michigan 

My Corrmission expires A-H-2005

Page 4

WAS

6. Assessor Change Reason(s):

:

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

year by approximately:

(248)858-0776 or (248)858-0773

March Board of Review Appeal Information:

The Board of Review will meet at the Berkley City Hall on Tuesday, March 5th for an Organizational Meeting from

1:00 pm until 2:00 pm. Appointments will begin on:

Monday, March 11th from 2:15 pm until 5:15 pm and 6:15 pm until 9:15 pm.

Wednesday, March 13th from 10:00 am until 1:00 pm and 2:15 until 5:15 pm.

To schedule an appointment IN ADVANCE for the Board of Review,

please contact Oakland County Equalization Division at (248) 858-0773.

The Board of Review will accept written appeals if received by Wednesday, March 13th.

NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted.

Oakland County Equalization

equal@oakgov.com

Market Adjustment

LEGAL DESCRIPTION:

2024

401 (RESIDENTIAL-IMPROVED)

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 1-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2024 Inflation Rate Multiplier is: 1.05

1. TAXABLE VALUE:

BERKLEY, MI 48072-3162

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

9,430

110,310

9,430

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

GROSSE ILE MI 48138-1433

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

PARCEL NUMBER:

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.

L-4400

FROM: CITY OF BERKLEY

MICHEAL R. LOHMEIER, ASSESSOR

3338 COOLIDGE HIGHWAY

BERKLEY MI

Page 5

R

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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 

Stefan Graziano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 24-003507 

 

City of Berkley, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On October 25, 2024, Respondent filed a motion requesting the Tribunal dismiss the 

appeal in the above-captioned case. In the motion, Respondent states that Petitioner 

did not first appeal the assessment to Respondent’s March Board of Review (BOR) 

prior to commencing the Tribunal appeal as required by MCL 205.735a(3). 

 

Petitioner’s response to the motion indicates that Petitioner was not required to appeal 

in March 2024 because the March 2023 appeal was still pending. 

 

The Tribunal has considered the motion, response, and case file and finds that it has no 

authority over Petitioner’s appeal. Petitioner is appealing the 2024 assessment, and the 

petition indicates that the property is classified as residential. Petitioner did not protest 

the assessment to the BOR. A protest to the March BOR is a prerequisite to invoking 

the Tribunal’s jurisdiction over such properties under MCL 205.735a. Petitioner 

contends that they did not receive a result from an appeal to the 2023 March BOR. 

Regardless, there is an annual requirement to appeal an assessment with which a 

property owner disagrees.1 As such, and because the Tribunal has no equitable power 

to waive or otherwise disregard a statutory filing requirement,2 it has no authority to 

grant Petitioner the relief requested.3 Therefore, 

 

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

 

1 See MCL 211.30 and MCL 211.2. 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

3 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

Page 2

MTT Docket No. 24-003507 

Page 2 of 2 

 

This Order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: November 26, 2024 

 

 

By _____________________________ 

bw 

 

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

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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

Stefan Graziano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003507

City Of Berkley,

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.

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.

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 acceptable settlement. 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.

Page 2

MTT Docket No. 24-003507

Page 2 of 8

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 6, 2024

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 provide 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

Stefan Graziano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003507

City Of Berkley,

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.

Alternate

Page 4

M

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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

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

Stefan

M.I.

Last Name/Company Name

Graziano

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

1880 Browning St

City or Town

Ferndale

State

Michigan

ZIP Code

48220

Telephone Number

2484977144

Fax Number

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

stefan1440@gmail.com

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

First Name

Stefan

M.I.

Last Name

Graziano

Firm Name (if any)

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

1880 Browning St

City or Town

Ferndale

State

Michigan

ZIP Code

48220

Telephone Number

248-497-7144

Fax Number

E-mail Address

stefan1440@gmail.com

Section 3: Subject Property Information

Parcel Identification Number:

04-25-07-357-006

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) 

22210 W River Rd

Grosse Ile

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48138

Taxing Authority:

City Of Berkley (OAKLAND)

County:

Oakland

Classification of Property:

Real

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

I did appeal in March of 2023 and the matter was still pending in March of 2024. I had a lawyer assisting me so there was no need for me to attend the March of 2024 

meeting. I received the attached documents in the mail. 

Section 6: Jurisdictional Issues

List the year(s) denied:

2024

Indicate who denied the exemption under appeal:

County 

If you checked “other” above, explain:

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

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: 

Stefan Graziano

/s/

Page 3

PRODUCT FLV500 

MCBEE To Reorder: 1-800-662-2331 or www.mcbeeinc.com 

| 

D9S41l 

STKDKOS 08/04/2023 17:00 

-1012- 

| 

74276 

a 

CITY OF BERKLEY 

CHECK NO. 00000074276 

[ 

DATE 

INVOICE NO. 

DESCRIPTION 

NET AMOUNT 

_| 

1271472023 

12142023 

2023 SUMMER TAX DECEMBER BOARD REFUND 

2,232.49 

703-000-225-000 

TAXES PAYABLE 

2,232.49 

Tpx able 

valve aecppped 

b7 

Clalkr#l0 a) 

BC 

LT ne vm AL 

Total: 

2,232.49

Page 4

"py 

~t 

Date: 

12/14/2023 

2023 

Recpt 

No: 

00000886 

Recpt 

Date: 

07/28/2023 

Official Summer 

Tax Receipt 

CITY 

OF BERKLEY 

04-25-07-357-006 

CITY OF BERKLEY 

oLp 

Received of: 

3338 COOLIDGE HIGHWAY 

GRAZIANO, 

CECILE 

BERKLEY, 

MI 

48072-1690 

22210 

W RIVER RD 

5 

GROSSE 

ILE MI 48138-1433 

era Them ws 

TAXABLE: 

100,880 

SEV: 

100,880 

SCHL: 

63050 

PRE/MBT: 

0.0000 

CLASS: 

401 

PREVIOUS PAYMENTS 

PREVIOUS PAYMENTS 

Date 

Chk 

# 

Amount 

Date 

Chk 

# 

Amount 

** 

CURRENT PAYMENT 

** 

Date 

Chk 

# 

Amount 

07/28/2023 

5,542.99 

Total Recvd: 

5,542.99 

DETAILED BREAKDOWN 

OF BILLING/PAYMENTS 

FOR 04-25-07-357-006 

DESCRIPTION 

MILLAGE 

Tax Billed 

Total 

Paid 

BALANCE 

COUNTY OPERATING 

3.9686 

400.35 

400.35 

0.00 

OIS ALLOCATED 

0.1881 

18.97 

18.97 

0.00 

OIS VOTED 

2.9777 

300.39 

300.39 

0.00 

OCC VOTED 

1.4891 

150.22 

150.22 

0.00 

STATE EDUCATION 

6.0000 

605.28 

605.28 

0.00 

SCHOOL OPERATING 

18.0000 

1,815.84 

1,815.84 

0.00 

SCHOOL DEBT-VOTE 

3.2000 

322.81 

322.81 

0.00 

SINKING FUND 

2.8098 

283.45 

283.45 

0.00 

CITY OPERATING 

5.3747 

542.19 

542.19 

0.00 

CITY OPER--VOTED 

2.5552 

257.76 

257.76 

0.00 

VOTED CAP 

IMP 

1.8507 

186.69 

186.69 

0.00 

POL/FIRE 

1.6120 

162.61 

162.61 

0.00 

SANITATION 

1.6120 

162.61 

162.61 

0.00 

PA359-COMM 

PROM 

0.0652 

6.57 

6.57 

0.00 

PA345-PUBLICSFTY 

2.7000 

272.37 

272.37 

0.00 

DDA 

0.0000 

0.00 

0.00 

0.00 

Admin 

Fee 

54.88 

54.88 

0.00 

Interest/Pen 

0.00 

0.00 

0.00 

Over Payments 

0.00 

0.00 

0.00 

TOTALS =—======= > 

54.40310 

5,542.99 

5,542.99 

0.00 

CNTY: 

=~ 

Cty: 

- 

SCHL: 

~- 

ST 

: 

~- 

Property Description

Page 5

x

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

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

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

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

 

 

 

 

Stephan Graziano

24-003507

City of Berkley

Kimberly Hampton

October 28, 2024

Motion to Dismiss

Stephan Graziano

22210 W River Rd

Grosse Ile, MI 48138

/s/ Kimberly Hampton

Kimberly Hampton

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

STEPHAN GRAZIANO, 

Petitioner, 

V 

MTT Docket No. 24-003507 

CITY OF BERKLEY, 

Respondent. 

RESPONDENT’S MOTION TO DISMISS 

It is Respondent’s position that the Tribunal lacks jurisdiction over the tax year appealed as Petitioner did not appeal 

to the local board of review as required by MCL 205.735a(3) and TTR 271(2). 

MCL 205.735a(3) states that “Except as otherwise provided in this section or by law, for an assessment dispute as to 

the valuation or exemption of property, the assessment must be protested before the board of review before the tribunal 

acquires jurisdiction of the dispute under subsection (6).” 

These requirements are also restated in TTR 271(2) which states “For an assessment dispute as to the valuation or 

exemption of property classified as agricultural real or personal, residential, real or timber-cutover real, the property’s 

assessment shall be protested to the local board of review, unless otherwise excused by law.” 

As Petitioner failed to protest the tax year at issue to the board of review as required by MCL 205.735a(3) despite 

proper notice being sent, Respondent requests that the appeal be dismissed. 

Respondent mailed copies of the Berkley 2024 Assessment Change Notices (ACN) on February 9, 2024. The 2024 

ACN was mailed to the mailing address listed as the primary address in the County’s Land and Address Management 

System (LAMS). 

Respectfully Submitted, 

Cindy Baker 

Representative for Respondent 

Dated: October 17, 2024 

By: 

Stephan Graziano 

22210 W River Rd 

Grosse Ile, MI 48138 

248-497-7144

Oakland County Equalization 

By: Cindy Baker 

Representative for Respondent 

250 Elizabeth Lake Rd. Ste. 1000 W 

Pontiac, MI 48341 

248-858-0776

Page 2

MTT Docket 24-003507 

Page 2 of 2 

 

 

 

Enc: 

Berkley 2024 Assessment Change Notice for subject property 

Affidavit of Mailing 

Screenshot of Land and Address Management System (LAMS) for subject property 

 

 

cc: Stephan Graziano

Page 3

AFFIDAVIT OF MAILING 

STATE OF MICHIGAN} 

COUNTY OF OAKLAND} 

Adam Bailey, being first duly sworn, says that he enclosed in a 

window envelope, 2024 Real Property Assessment Change Notices, then 

sealed the envelopes and 

mai 

otices to residents in Farmington, 

Rose Twp, Village of Ke 

Beles Roche Holly Twp and the Village 

of Holly. 

Affiant further states that he delivered said envelope to the Michigan 

Metroplex Post Office in the City of Pontiac, State of Michigan on the 9® 

day of February, 2024. 

Affiant further states that he placed such amount of postage in Oakland 

County’s Permit #14 account that is required by postal regulations for the 

mail to go Presorted First Class. 

ooo 

Adam Bailey, Oakland County Support Services Supervisor 

Subscribed and sworn to before me this a day of M Q Cla ,2024. 

Huts 

D “Nauplia 

Public Notary 

Kimberly b. Hampton 

Oakland County, Michigan 

My Corrmission expires A-H-2005

Page 4

WAS

6. Assessor Change Reason(s):

:

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

year by approximately:

(248)858-0776 or (248)858-0773

March Board of Review Appeal Information:

The Board of Review will meet at the Berkley City Hall on Tuesday, March 5th for an Organizational Meeting from

1:00 pm until 2:00 pm. Appointments will begin on:

Monday, March 11th from 2:15 pm until 5:15 pm and 6:15 pm until 9:15 pm.

Wednesday, March 13th from 10:00 am until 1:00 pm and 2:15 until 5:15 pm.

To schedule an appointment IN ADVANCE for the Board of Review,

please contact Oakland County Equalization Division at (248) 858-0773.

The Board of Review will accept written appeals if received by Wednesday, March 13th.

NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted.

Oakland County Equalization

equal@oakgov.com

Market Adjustment

LEGAL DESCRIPTION:

2024

401 (RESIDENTIAL-IMPROVED)

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

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 1-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2024 Inflation Rate Multiplier is: 1.05

1. TAXABLE VALUE:

BERKLEY, MI 48072-3162

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

9,430

110,310

9,430

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

GROSSE ILE MI 48138-1433

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

PARCEL NUMBER:

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.

L-4400

FROM: CITY OF BERKLEY

MICHEAL R. LOHMEIER, ASSESSOR

3338 COOLIDGE HIGHWAY

BERKLEY MI

Page 5

R

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003507

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Berkley (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

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

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

No

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

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE 

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

PROPERTY'S TRUE CASH, ASSESSED, AND/OR TAXABLE VALUES WERE NOT APPEALED TO THE 2024 LOCAL BOARD OF REVIEW, AS 

REQUIRED FOR RESIDENTIAL REAL PROPERTY, PER MCL 205.735a, THEREFORE, THE TRIBUNAL LACKS JURISDICTION ON THIS DOCKET.

PETITION STATES (2) PARCELS ARE BEING APPEALED, HOWEVER, ONLY ONE PARCEL NUMBER/PROPERTY ADDRESS WAS NOTATED. 

PERTAINING TO THIS ANSWER, RESPONDENT WILL BE ADDRESSING VALUATION CONTENTIONS RELATED TO: 04-25-07-357-006 (3612 

THOMAS AVE, BERKLEY, MI).

PER THE PROPERTY TRANSFER AFFIDAVIT FILED WITH THE LOCAL UNIT ON MARCH 7, 2024, PERTAINING TO A TRANSFER OF OWNERSHIP 

ON NOVEMBER 2, 2023, PROPERTY OWNER NOTATED "RENTAL." PURSUANT TO MCL 211.27a (7)(u), PROPERTY DOES NOT MEET THE 

EXEMPTION REQUIREMENTS FROM UNCAPPING. RESPONDENT ALSO HAS MLS LEASE INFORMATION FOR 2021 TO 2023. 

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

February 9, 2024

Under what statutory section was the Taxable Value uncapped?

February 9, 2024

MCL 211.27a (7) (u)

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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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? 

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:

04-25-07-357-006

Classification of Property:

Real 

Residential

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

$110,310

Current Taxable Value as established by the BOR:

$110,310

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

$220,620

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

$110,310

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

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003507

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Berkley (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

Terry

M.I.

D

Last Name

Schultz

Firm Name (if any)

Oakland County Equalization

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

250 Elizabeth Lake Rd.

Suite 1000 West

City or Town

Pontiac

State

Michigan

ZIP Code

48341

Telephone Number

248-858-0740

Fax Number

248-975-4407

E-mail Address

appeals@oakgov.com

Section 3: Subject Property Information

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

No

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

THE PROPERTY’S TRUE CASH, ASSESSED, & TAXABLE VALUES WERE PROPERLY CALCULATED AND ARE IN CONFORMANCE WITH THE 

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

PROPERTY'S TRUE CASH, ASSESSED, AND/OR TAXABLE VALUES WERE NOT APPEALED TO THE 2024 LOCAL BOARD OF REVIEW, AS 

REQUIRED FOR RESIDENTIAL REAL PROPERTY, PER MCL 205.735a, THEREFORE, THE TRIBUNAL LACKS JURISDICTION ON THIS DOCKET.

PETITION STATES (2) PARCELS ARE BEING APPEALED, HOWEVER, ONLY ONE PARCEL NUMBER/PROPERTY ADDRESS WAS NOTATED. 

PERTAINING TO THIS ANSWER, RESPONDENT WILL BE ADDRESSING VALUATION CONTENTIONS RELATED TO: 04-25-07-357-006 (3612 

THOMAS AVE, BERKLEY, MI).

PER THE PROPERTY TRANSFER AFFIDAVIT FILED WITH THE LOCAL UNIT ON MARCH 7, 2024, PERTAINING TO A TRANSFER OF OWNERSHIP 

ON NOVEMBER 2, 2023, PROPERTY OWNER NOTATED "RENTAL." PURSUANT TO MCL 211.27a (7)(u), PROPERTY DOES NOT MEET THE 

EXEMPTION REQUIREMENTS FROM UNCAPPING. RESPONDENT ALSO HAS MLS LEASE INFORMATION FOR 2021 TO 2023. 

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

February 9, 2024

Under what statutory section was the Taxable Value uncapped?

February 9, 2024

MCL 211.27a (7) (u)

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:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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? 

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:

04-25-07-357-006

Classification of Property:

Real 

Residential

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

$110,310

Current Taxable Value as established by the BOR:

$110,310

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

$220,620

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

$110,310

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

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

Stefan Graziano,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003507

City Of Berkley,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

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: October 1, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003507

Page 2 of 4

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 provide 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 

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 219(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

Stefan Graziano,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003507

City Of Berkley,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

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: October 1, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003507

Page 4 of 4

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 provide 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 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

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

RECEIVED 

JUN 07 2024 

%* 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

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. 

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 

First Name 

M.I. 

Last Name/Company Name 

Stefan 

M 

 |Graziano 

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

22210 

W River Rd 

City or Town 

State 

ZIP Code 

Grosse lle 

MI 

48138 

Telephone Number 

Fax Number 

248 497 7144 

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

stefan1440@gmail.com 

Section 2: Petitioner’s EHF 

Ji itz] Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[14 No 

appealing? 

*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.

Page 2

Ris 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[3 True Cash and Taxable Value 

OO Poverty Exemption 

{J Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

{1 Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property should have never been upcapped. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 & 2024 

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: [#4 March 

[J 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) 

[m] Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuftural 

Commercial 

(Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

This is an uncapping issue not a valuation issue. 

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

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

Section 8: Classification Information ony the 

w Dep't of Treasury may appeal this issue to the Tribunal 

Parcel identification Number: 

04-25-07-357-006 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutaver 

Developmental 

Utility 

(check one) 

What do you belleve Is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricuttural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[| Yes 

O No. 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[8] No

Page 5

<5

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

Stefan Graziano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003507

City Of Berkley,

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 279. 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, 2024

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 provide 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

Stefan Graziano,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003507

City Of Berkley,

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 279. 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, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUN 07 2024 

%* 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

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. 

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 

First Name 

M.I. 

Last Name/Company Name 

Stefan 

M 

 |Graziano 

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

22210 

W River Rd 

City or Town 

State 

ZIP Code 

Grosse lle 

MI 

48138 

Telephone Number 

Fax Number 

248 497 7144 

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

stefan1440@gmail.com 

Section 2: Petitioner’s EHF 

Ji itz] Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[14 No 

appealing? 

*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.

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Ris 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[3 True Cash and Taxable Value 

OO Poverty Exemption 

{J Taxable Value Only (calculation) 

[3 Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

{1 Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property should have never been upcapped. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2023 & 2024 

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: [#4 March 

[J 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) 

[m] Appealing within 35 days of State Tax Commission Order 

a Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricuftural 

Commercial 

(Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

This is an uncapping issue not a valuation issue. 

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

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

Section 8: Classification Information ony the 

w Dep't of Treasury may appeal this issue to the Tribunal 

Parcel identification Number: 

04-25-07-357-006 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutaver 

Developmental 

Utility 

(check one) 

What do you belleve Is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricuttural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[| Yes 

O No. 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

[8] No

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