Stephen A Harlow Petitioner V Township Of Bloomfield Respondent
- Petitioner
- Stephen A Harlow
- Respondent
- Township Of Bloomfield
Case overview
- Docket number
- 26-000889-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Notice of Filing | Not recorded | Not recorded | 07/17/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 05/26/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/13/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/12/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 03/30/2026 | $0.00 | Download |
Documents
Read document text excerpt
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 Stephen A Harlow, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000889 Township Of Bloomfield, 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
Page 2
MTT Docket No. 26-000889 Page 2 of 2 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. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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 Stephen A Harlow, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000889 Township Of Bloomfield, 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption
Page 4
MTT
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000889 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Bloomfield (OAKLAND) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Mary M.I. F Last Name Wilson Firm Name (if any) Charter Township of Bloomfield Address (No., Street, P.O. Box or Rural Route) P.O.Box 489 City or Town Bloomfield Hills State Michigan ZIP Code 48303 Telephone Number 248-433-7710 E-mail Address mwilson@bloomfieldtwpmi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. No Does the subject property have a principal residence exemption of 50% or more? Yes Please Explain Your Answer to this Appeal:
Page 2
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Bloomfield Township contends that the values estimated by the assessor and confirmed by the BOR are correct and lawful. Respondent reserves the right to add further defenses at least 21 days prior to a scheduled hearing. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please 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, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped? Valuation Information: Parcel Identification Number: C-19-31-352-020 Classification of Property: Real (check one)
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Residential (check one) Current Assessed Value as established by the Board of Review: 468550 Current Taxable Value as established by the Board of Review: 433480 What do you believe is the fair market value? 937100 What do you believe is the taxable value? 433480 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Mary Catherine Wilson Attorney or Authorized Agent’s Signature: /s/
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Page 1
GRETCHEN WHITMER
GOVERNOR
&
STATE OF MICHIGAN
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
MAR 8 1 2026
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
If you do not submit this document, you may be held in
default.
Section 1: Petitioner’s Contact Information
First Name
Ml
Last Name/Company Name
Stephen
A
Harlow
Mailing Address (No., Street, P.Q. Box or Rural Route)
7381 Mohansic Drive
City or Town
State
ZIP Code
Bloomfield Hills
MI
48301
Telephone Number 810-824-2844
Email Address (do not enter unless you want MTT to send all correspondence via email)
stephenharlow1855@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Mi
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Emall Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information use te multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[ Yes*
0 No**
**If No, you must file separate appeals for each parcel
Property Address (No., Street)
7381 Mohansic Drive
City or Town
County
State
ZIP Code
Oakland
MI
48301Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing check al that apply) [3 True Cash and Taxable Value [# Taxable Value Only (calculation) [] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The current assessed value does not reflect the property's true cash value as of December 31 of the preceding year, as required by MCL 211.27. The increase in assessed value appears to be attributed to interior remodeling; however, the improvements did not add any square footage, additional living area, or functional utility to the home. The property remains a 3,408 square foot single family residence, with no additions, expansions, or structural enlargement. The remodel consisted of updates to existing space only and represents normal modernization and maintenance expected in the Bloomfield Township housing market. While interior updates may improve condition or market appeal, they do not support a nearly 20% increase in assessed value absent an increase in size or utility. A review of recent arms length sales of comparable single family homes in Bloomfield Township of similar size, age, and location—including homes with updated interiors—does not support the assessed value of $468,550. Market participants in this area primarily value homes based on location, square footage, and overall comparability, not cosmetic improvements alone. In addition, the assessment is not uniform with similarly situated properties of comparable square footage and character that have not experienced similar increases, contrary to the uniformity requirement of the Michigan Constitution. The taxable value increase also appears inconsistent with the limitations imposed by Proposal A and MCL 211.27a. No transfer of ownership occurred, and the remodel does not constitute "new construction,” as there was no increase in square footage or living area or major conversion of space. The resulting taxable value of $433,480 reflects an increase beyond what is supported by statutory limitations. I have two comp sets available to support the narrative above. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [¥4] Yes 1 No If Yes, check which BOR you attended: [vi] March [I] July [I] December If No, please check the applicable reason(s): | Not required to attend [l] Appealing a purported Clericat 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 Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels.
Parcef Number: C-1 9-31-352-020
Classification of Property:
Real]
Personal [J (check one)
Agricultural
3
Commerclai [1
industrial
J
Residential
Timber-Cutover [J
Developmental [7]
Utitity [7] (check one)
Assessed Vaiue (also known as State Equalized Value} established | Taxable Value established by the Board of Review:
by the Board of Review: 468,500
433,480
What do you believe is the fair market value {also known as true cash value)?
780,656
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
395.328
assessed value)
3095 328
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
#1 ves
O No
If you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than onePage 4
Form
Page 5
Comp
Page 6
G
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.
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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 Stephen A Harlow, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000889 Township Of Bloomfield, 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: May 12, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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 Stephen A Harlow, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000889 Township Of Bloomfield, 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: May 12, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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.
Read document text excerpt
Page 1
GRETCHEN WHITMER
GOVERNOR
&
STATE OF MICHIGAN
LANSING
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
RECEIVED
MAR 8 1 2026
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
If you do not submit this document, you may be held in
default.
Section 1: Petitioner’s Contact Information
First Name
Ml
Last Name/Company Name
Stephen
A
Harlow
Mailing Address (No., Street, P.Q. Box or Rural Route)
7381 Mohansic Drive
City or Town
State
ZIP Code
Bloomfield Hills
MI
48301
Telephone Number 810-824-2844
Email Address (do not enter unless you want MTT to send all correspondence via email)
stephenharlow1855@gmail.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Mi
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Emall Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information use te multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appealing more than one parcel, are they contiguous or adjoining?
appealing?
[ Yes*
0 No**
**If No, you must file separate appeals for each parcel
Property Address (No., Street)
7381 Mohansic Drive
City or Town
County
State
ZIP Code
Oakland
MI
48301Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing check al that apply) [3 True Cash and Taxable Value [# Taxable Value Only (calculation) [] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The current assessed value does not reflect the property's true cash value as of December 31 of the preceding year, as required by MCL 211.27. The increase in assessed value appears to be attributed to interior remodeling; however, the improvements did not add any square footage, additional living area, or functional utility to the home. The property remains a 3,408 square foot single family residence, with no additions, expansions, or structural enlargement. The remodel consisted of updates to existing space only and represents normal modernization and maintenance expected in the Bloomfield Township housing market. While interior updates may improve condition or market appeal, they do not support a nearly 20% increase in assessed value absent an increase in size or utility. A review of recent arms length sales of comparable single family homes in Bloomfield Township of similar size, age, and location—including homes with updated interiors—does not support the assessed value of $468,550. Market participants in this area primarily value homes based on location, square footage, and overall comparability, not cosmetic improvements alone. In addition, the assessment is not uniform with similarly situated properties of comparable square footage and character that have not experienced similar increases, contrary to the uniformity requirement of the Michigan Constitution. The taxable value increase also appears inconsistent with the limitations imposed by Proposal A and MCL 211.27a. No transfer of ownership occurred, and the remodel does not constitute "new construction,” as there was no increase in square footage or living area or major conversion of space. The resulting taxable value of $433,480 reflects an increase beyond what is supported by statutory limitations. I have two comp sets available to support the narrative above. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [¥4] Yes 1 No If Yes, check which BOR you attended: [vi] March [I] July [I] December If No, please check the applicable reason(s): | Not required to attend [l] Appealing a purported Clericat 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 Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels.
Parcef Number: C-1 9-31-352-020
Classification of Property:
Real]
Personal [J (check one)
Agricultural
3
Commerclai [1
industrial
J
Residential
Timber-Cutover [J
Developmental [7]
Utitity [7] (check one)
Assessed Vaiue (also known as State Equalized Value} established | Taxable Value established by the Board of Review:
by the Board of Review: 468,500
433,480
What do you believe is the fair market value {also known as true cash value)?
780,656
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
395.328
assessed value)
3095 328
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
#1 ves
O No
If you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
if you are appealing more than onePage 4
Form
Page 5
Comp
Page 6
G
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.