Stephen Blocki Petitioner V City Of Ann Arbor 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

Stephen Blocki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000803

City Of Ann Arbor,

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. 26-000803

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 Blocki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000803

City Of Ann Arbor,

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

Page 4

MTT

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

Stephen Blocki, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000803

City Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 18, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 29, 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 Blocki, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000803

City Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 18, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

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

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 29, 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.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

STEPHEN BLOCKI 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v. 

 

 

 

 

 

 

 

MTT Docket No. 26-000803 

 

CITY OF ANN ARBOR, 

Respondent 

 

 

PROOF OF SERVICE 

Heather Hyatt, states that on July 22, 2026, she served a copy of RESPONDENT’S PROPERTY 

TAX APPEAL ANSWER FORM and this PROOF OF SERVICE relative to the above-

captioned matter, via email, upon: 

STEPHEN BLOCKI 

stephenwblocki@gmail.com 

 

 

 

 

 

 

 

 

/s/ Heather Hyatt________________ 

 

 

Heather Hyatt, MMAO 

 

 

Senior Appraiser 

 

 

City of Ann Arbor

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Page 1

*** Information herein deemed reliable but not guaranteed***

Washtenaw

County:

CITY OF ANN ARBOR

Jurisdiction:

Printed on

Parcel Number:

09-09-21-211-011

212,555C

245,300

208,900

36,400

2023

223,182C

266,900

234,500

32,400

2024

230,100C

278,200

229,600

48,600

2025

295,512C

316,900M

343,300

294,700

48,600

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

FF ALL 48.00 140.00 1.1000 1.0225 1800 100 97,175

 48 Actual Front Feet, 0.15 Total Acres Total Est. Land Value = 97,175

Land Value Estimates for Land Table 0026.026 Pontiac Traver & Broadway

AD 01/16/2026 Permit Ins

EB 01/02/2026 Permit Ins

MG 01/04/2019 Permit Ins

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Ann Arbor, County of

Washtenaw, Michigan

Comments/Influences

E 12 FT LOTS 1 AND 2 AND E 12 FT OF S 12

FT LOT 3 & W 36 FT OF S 12 FT LOT 9 & W

36 FT LOT 10 BLK 3 PATRIDGE ADDITION

Tax Description

BLOCKI STEPHEN & EILEEN

715 JOHN A WOODS DR

ANN ARBOR MI 48105

Owner's Name/Address

715 JOHN A WOODS DR

Property Address

Closed

MECH18-1476

05/16/2018

MECHANICAL

2026 Est TCV 686,537 TCV/TFA: 397.30

Closed

PLUM18-1613

08/07/2018

PLUMBING

Map #: 

Closed

BLDG18-2233

11/16/2018

RES ADD/ALTER

P.R.E. 100% 08/09/2018 

Partial

BLDGR25-1060

09/18/2025

Addition

School: ANN ARBOR PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R1C

Class: RESIDENTIAL-IMPROV

100.0

PROPERTY TRANSFER 

5080/442

03-ARM'S LENGTH

WD

02/05/2015

210,000

KLINE JOHN WESLEY, III 

METROPOLITAN SERVICES GROU

100.0

PROPERTY TRANSFER 

5155/508

21-NOT USED/OTHER

OTH

02/12/2015

1

ACEG-JW, LLC

KLINE JOHN WESLEY, III

100.0

PROPERTY TRANSFER 

5239/466

03-ARM'S LENGTH

WD

12/13/2017

285,000

JWAA, LLC

ACEG-JW, LLC

100.0

PROPERTY TRANSFER 

5262/83

03-ARM'S LENGTH

WD

06/15/2018

455,000

BLOCKI STEPHEN & EILEEN 

JWAA, LLC

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

07/22/2026

Page 2

Class: C +5

Effec. Age: 26

Floor Area: 1,728 

Total Base New : 328,411 E.C.F.

Total Depr Cost: 243,036 X 2.500

Estimated T.C.V: 607,590 

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 2019

Car Capacity: 2

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: Detache

Foundation: 18 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 600

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

CPP

CCP (1 Story)

CGEP (1 Story)

Treated Wood

32

8

60

132

76

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

1

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

1

1

 

 

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

1

 

 

 

 

 

1

 

2

 

1

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

 

 

 

 

 

 

 

 

X

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000803

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: 2026 Record Card-715 John A Woods

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service-26-000803 Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

2026 BOARD OF REVIEW DECISION 

FROM 

734-794-6530 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, MI 48107 

March 

27, 

2026 

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

BLOCKI STEPHEN & EILEEN 

715 JOHN A WOODS DR 

ANN ARBOR MI 48105 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

09-09-21-211-011 

~~ 715 JOHN 

A WOODS DR 

E12FTLOTS 

| AND2ANDE 12FTOF S 12 FT LOT 3 & 

W 36 

FTOFS12FTLOT 9 & W 36 FT LOT 10 BLK 3 PATRIDGE 

ADDITION 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review. 

The Board has completed the review of parcel number 09-09-21-211-011 

and made the following determination based on the 

information provided. 

Board of Review Comments: 

Market Value 

Change 

2026 

ORIGINAL ASSESSED VALUE 

343,300 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

316,900 

| 

(If the above amounts are the same, no revisions have occurred) 

2026 

ORIGINAL TAXABLE VALUE 

295,512 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

295,512 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Contact the Assessor's Office at the address listed above or call (734) 794-6530 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax 

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property 

is May 31. The appeal deadline for Residential Real Property is July 31. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

517-335-9760 

www.michigan.gov/taxtrib/ 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

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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 ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000803

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Ann Arbor (WASHTENAW)

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

Jerry

M.I. 

Last Name

Markey

Firm Name (if any)

City of Ann Arbor

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

301 E Huron St

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48104

Telephone Number

734-794-6530

E-mail Address

assessor@a2gov.org

 

 

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.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

AT THIS TIME, RESPONDENT CONTENDS THE 2026 ASSESSED AND TAXABLE VALUES ARE CORRECT. EVIDENCE TO SUPPORT THE 2026 ASSESSED AND TAXABLE 

VALUES WILL BE SUBMITTED PRIOR TO THE HEARING IN ACCORDANCE WITH THE MICHIGAN TAX TRIBUNAL'S RULES OF PRACTICE AND PROCEDURE.

 

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

09-09-21-211-011

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

316900

Current Taxable Value as established by the Board of Review:

295512

What do you believe is the fair market value?

633800

What do you believe is the taxable value?

295512

 

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

Respondent’s Signature: 

/s/ Jerry Markey

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

July 20, 2026 

To: 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

www.michigan.gov/taxtrib/ 

MTT Docket No. 26-000803-TT 

Petitioner: Stephen W. Blocki 

Respondent: City of Ann Arbor 

Regarding: 

Response to Order of Default Entered July 18, 2026 

Property: 715 John A Woods Dr, Ann Arbor, MI 48105 

Parcel: 

#09-09-21-211-011 

Enclosed are the documents requested in the Tribunal's Order of Default entered July 18, 2026, to cure 

the default identified under TTR 279. 

The enclosed documents are: 

1. 

2026 Board of Review Decision dated March 27, 2026. 

2. 

2026 Notice of Assessment, Taxable Valuation, and Property Classification (Form L-4400). 

These documents are submitted in response to the Tribunal's request for the notice giving rise to the 

appeal. 

Respectfully submitted, 

Stephen W. Blocki, Homeowner

Page 2

2026 BOARD OF REVIEW DECISION 

734-794-6530 

FROM 

March 

27, 

2026 

77 DOCKET N2, 

M 

> b 003 ATT 

PROPERTY IDENTIFICATION: 

(Parcel Code required. 

Property address 

and legal description optional): 

09-09-21-211-011 

~~ 715 JOHN A WOODS DR 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, MJ 48107 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLI 

BLOCKI STEPHEN & EILEEN 

715 JOHN A WOODS DR 

E 12 FT LOTS 

I AND 2 AND E 12 FT OF S 12 FT LOT 3 & W 36 

Jia POR ML48105 

FT OF S12 FT LOT 9 & W 36 FT LOT 10 BLK 3 PATRIDGE 

ADDITION 

THIS PROPERTY iS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review. 

The Board has completed the review of parcel number 

09-09-21-211-011 

and made the following determination based on the 

information provided. 

Board 

of Review Comments: 

Market 

Value 

Change 

[2026 

ORIGINAL ASSESSED VALUE 

343,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

316,900 

| 

(If the above amounts are the same, no revisions have occurred) 

2026 

ORIGINAL TAXABLE VALUE 

295512 

| 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

295.512 

| 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

| 

Contact the Assessor's Office at the address listed above or call (734) 794-6530 

if you have any questions. 

If you disagree with the decision of the Board of Review regarding the above values, 

further appeal may be made to the Michigan Tax 

Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property 

is May 31. The appeal deadline for Residential Real Property is July 31. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

7-335-9760 

michigan.gov/taxtrib/ 

cation appeals ONLY may be appealed to the State Tax Commission:

Page 3

77 

DoekET 

NO 

bryos 

THIS 

IS NOT A TAX BL 

|" 08 DBO BTL 

Notice of Assessment, Taxable Valuation, and Property Clas 

i 

SITI 

This form s issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended 

C 

FROM CITY OF ANN ARBOR 

PARCEL IDENTIFICATION 

ASSESSOR'S OFFICE 

PARCEL NUMBER: 

09-09-21-211-011 

PO BOX 8647 

PROPERTY ADDRESS 

ANN ARBOR, MI 48107 

715 JOHN A WOODS DR 

ANN ARBOR, MI 48105 

SCHOOL DISTRICT CODE: 

81010 

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

8 

EXEMPTIONS 

444444 

eAUTO 5 DIGIT 48105 

T7 

pl 

hi# 

% Exempt 

As "Homeowners Principal Residence": 

100% 

BLOCKI STEPHEN 

& EILEEN 

% 

Qualifi 

: 

ne 

0 

715 JOHN 

A WOODS 

DR 

Exempt 

As "Qualified Agricultural Property: 

% 

ANN ARBOR, 

MI 48105-1708 

% Exempt 

As "MBT Industrial Personal”: 

0% 

| 

| TEE RO 

CTR 

LT Pe 

PLE 

% Exempt As "MBT Commercial Persona" 

0% 

Exempt As "Disabled Veteran or Surviving 

Spots?! 

[J Yes 

[x] 

No 

Exempt As "Development Property": 

[i] Yes 

x 

No 

LEGAL DESCRIPTION: 

E 12 FT LOTS 1 AND 2 AND E 12 FT OF S 12 FT LOT 3 &W 36 FT OF S 12 FT LOT 9 & 

W 36 FT LOT 10 BLK 3 PATRIDGE 

ADDITION 

ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The Taxable Value entered in the "CHANGE FROM PRIOR YEAR TO 

CURRENT 

OM 

CURRENT YEAR" column does NOT indicate the change in your 

Bo 

ao 

TENTATIVE AMOUNT 

Came To 

property taxes. Property taxes are calculated based on the 2026 

YEAR: 

CURRENT YEAR 

TAXABLE VALUE (Line 1) 

2025 

2026 

1. TAXABLE VALUE: 

230,100 

295,512 

65,412 

2. ASSESSED VALUE:

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000803

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

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: MTT Docket No. 26-000803-TT - Response to Order of Default July 18 

2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen Blocki,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000803

City Of Ann Arbor,

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 279. 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.1 

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: /s/ Patricia L. Halm

Entered: July 18, 2026

1 “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 225(5).

Page 2

MTT Docket No. 26-000803

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

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 Blocki,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000803

City Of Ann Arbor,

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 279. 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.2 

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: /s/ Patricia L. Halm

Entered: July 18, 2026

2 “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

Page 4

M

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Stephen

M.I.

Last Name

Blocki

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

715 John A Woods Drive

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

2489250833

E-mail Address

stephenwblocki@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

715 John A Woods Dr

City or Town

Ann Arbor

County

Washtenaw

State

Michigan

ZIP Code

48105-1708

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

Check which of the following you are appealing: (check all that apply)

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

Taxable Value was not recalculated following Board of Review reduction in Assessed Value attributable to an addition.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

#09-09-21-211-011

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

316900

Current Taxable Value as established by the Board of Review:

295512

What do you believe is the fair market value?

633980

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

316900

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

268890

 

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

Petitioner’s Signature: 

/s/ Stephen W Blocki

Attorney or Authorized Agent’s Signature:

/s/

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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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 Blocki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000803

City Of Ann Arbor,

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: July 18, 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

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Page 1

1 

 

To: 

 

Michigan Tax Tribunal 

 

 

PO Box 30232 

 

 

Lansing, MI 48909 

 

 

www.michigan.gov/taxtrib/ 

 

Regarding: 

Appeal of 2026 Ann Arbor Board of Review Decision 

 

Property: 715 John A Woods Dr, Ann Arbor, MI 48105 

Parcel: #09-09-21-211-011 

 

May 8, 2026 

 

I. Summary of Issue 

 

This appeal concerns the relationship between Assessed Value and Taxable Value following a Board of Review 

adjustment for new construction. 

 

For the 2026 tax year, both Assessed Value and Taxable Value increased due to a residential addition to the 

property. I appealed the initial assessment, arguing that the value attributed to the addition was overstated. 

The Ann Arbor Board of Review agreed and reduced the Assessed Value increase to $38,790. 

 

However, the Taxable Value was not adjusted accordingly and continues to reflect an increase of $65,412, which 

corresponds to the original (higher) assessed value prior to appeal. 

 

The Assessed Value adjustment approved by the Board of Review has already resolved the underlying valuation 

dispute; this appeal concerns only the corresponding Taxable Value calculation. 

 

 

II. Basis for Appeal 

 

Under Michigan’s property tax system (Proposal A), Taxable Value is calculated as: 

 

Prior Year Taxable Value 

• 

“Allowable capped increase” 

• 

“Value of additions” 

 

Under MCL 211.27a, Taxable Value is generally limited to the prior year Taxable Value, adjusted for inflation, plus 

the value of additions and losses. 

 

In this case: 

➢ No transfer of ownership occurred 

➢ No uncapping event took place 

➢ The Economic Condition Factor (ECF) remained unchanged 

 

Accordingly, because no uncapping event or ECF adjustment occurred, the disputed portion of the Taxable Value 

increase is attributable solely to the treatment of the addition.

Page 2

2 

 

Because the Board of Review reduced the Assessed Value attributable to the addition to $38,790, the addition 

component used in calculating Taxable Value should likewise reflect that corrected amount, subject only to the 

standard capped increase applied to the prior year Taxable Value. 

 

The current Taxable Value appears to continue reflecting the original, unadjusted addition value despite the 

Board of Review’s revised determination. 

 

 

III. Requested Relief 

 

I respectfully request that the Taxable Value be recalculated to reflect the corrected value of the addition as 

determined by the Board of Review. Specifically, I request that the Taxable Value be recalculated using the 

corrected addition value of $38,790, together with the applicable capped increase permitted under MCL 

211.27a. 

 

Based on the applicable capped inflation adjustment to the 2025 Taxable Value, together with the corrected 

addition value of $38,790, the resulting Taxable Value is approximately $268,890. 

 

 

IV. Conclusion 

 

The Board of Review has already determined the appropriate value attributable to the addition. The remaining 

issue is ensuring that the Taxable Value calculation properly reflects that determination. 

 

Thank you for your time and consideration. 

 

Respectfully, 

 

 

Stephen W. Blocki, Homeowner

Page 3

3 

 

Exhibit A: 

Assessment and Taxable Value Comparison 

 

Property: 715 John A Woods Dr, Ann Arbor, MI 48105 

Parcel: #09-09-21-211-011 

 

 

 

 

Key Observations: 

➢ The Board of Review reduced the Assessed Value increase from $65,100 to $38,790. 

➢ The Taxable Value increase was not adjusted and remains at $65,412. 

➢ Since no transfer of ownership or ECF change occurred, the Taxable Value calculation attributable to the 

addition should reflect the corrected Assessed Value determination approved by the Board of Review. 

➢ The requested Taxable Value reflects: 

o Prior Taxable Value 

o Plus capped inflation 

o Plus corrected addition value ($38,790) 

 

 

2025

<-------------------- 2026 -------------------->

Orignal

Board of

Corrected

Category

Prior Yr

Assessment

Review Decision

(Requested)

Assessed Value

$278,200

$343,300

$316,990

$316,990

Assessed Value Increase

$65,100

$38,790

$38,790

Taxable Value

$230,100

$295,512

$295,512

$268,890

Taxable Value Increase 

attributable to Addition

$65,412

$65,412

$38,790

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Stephen

M.I.

Last Name

Blocki

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

715 John A Woods Drive

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

2489250833

E-mail Address

stephenwblocki@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

715 John A Woods Dr

City or Town

Ann Arbor

County

Washtenaw

State

Michigan

ZIP Code

48105-1708

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

Check which of the following you are appealing: (check all that apply)

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

Taxable Value was not recalculated following Board of Review reduction in Assessed Value attributable to an addition.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

#09-09-21-211-011

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

316900

Current Taxable Value as established by the Board of Review:

295512

What do you believe is the fair market value?

633980

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

316900

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

268890

 

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

Petitioner’s Signature: 

/s/ Stephen W Blocki

Attorney or Authorized Agent’s Signature:

/s/

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

Yes

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.