Record Finder / 25-003004-TT
Michigan

Stephen J Bogdanovich, Petitioner V City Of Rochester, Respondent

Petitioner
Stephen J Bogdanovich
Respondent
City Of Rochester

Case overview

Docket number
25-003004-TT
Status
Hearing Set - SC
CaseType
SC Property
Division
Small Claims Division
County
Oakland
Judge
Wallace, Brett

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
10Hearing on File Request was received.Not recordedNot recorded10/19/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
9Notice of HearingNot recordedNot recorded10/12/2026Not recordedDownload
8A hearing has been scheduledNot recordedNot recorded10/12/2026Not recordedNot recorded
7Notice of FilingNot recordedNot recorded11/10/2025Not recordedDownload
6Evidence was received.RESPNot recorded10/21/2025Not recordedDownload
5Answer was receivedNot recordedNot recorded09/30/2025Not recordedDownload
4Petition has been verifiedPET109/23/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/23/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded07/31/2025Not recordedDownload
1A petition was received.PETNot recorded07/31/2025Not recordedDownload

Documents

25-003004 MTT Bogdanovich.pdfRead complete document text →
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Page 1

October 19, 2026 

State of Michigan 

and 

Daniel J. Teahan 

MOAHR 

ADDRESS 

187 Chesterfield 

PO Box 30232 

Birmingham, MI 48009 

Lansing, MI 48909-8195 

Re: 

Parcel No. 68-15-15-177-016 

MOAHR Docket No. 25-003004 

Dear Sir/Madam: 

A valuation analysis of the subject property at 1004 First St., located in the City of Rochester, Michigan has been 

prepared by Oakland County Equalization. The purpose of the appraisal is to determine the true cash value of the 

property for assessment purposes for the 2025 and 2026 years. 

As of July 1%, 2026 the City of Rochester Hills has assumed the assessing responsibilities for the City of Rochester. 

In light of this we are requesting this case be “heard on file” due to the recent change in assessor representation. 

If you have any questions or comments with regard to this report, please contact me at (248) 656-4605. 

Respectfully S 

i 

AN 

Load desde 

Karen M. Somerville, MMAO 

/Stacy A. Holfrodk/ MAAO 

City of Rochester Hills 

Department of Assessing 

1000 Rochester Hills Dr. 

Rochester Hills, MI 48309

Page 2

10/16/2026 

Valuation Report 

01:00 

PM 

DB: 

Assessing-25 

68-15-15-177-016 

[2025 Est. T.C.V. 

BOGDANOVICH, STEPHEN J 

Property Clas 

Map 

#: 

POST 

s: 

401 

City 

of Rochester 

1004 

1ST 

ST 

ROCHESTER, 

MI 

48307-1884 

Land Value Estimates 

for Land Table R47.Land Table R47 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ff rate 

50.00 

124.00 

1.0000 

0.9411 

3480 

100 

163,756 

50% 

for excess 

43.00 

124.00 

1.0000 

0.9411 

1740 

100 

70,415 

93 

Actual 

Front 

Feet, 

0.27 

Total Acres 

Total 

Est. 

Land Value 

= 

234,170 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

Brick 

on Sand 

19.30 

144 

19 

2,195 

Total Estimated Land Improvements 

True Cash Value 

= 

2,195 

Cost 

Est. 

for 

(11) 

Heating 

System: 

Forced Heat 

& 

Cool 

Ground Area 

= 

Res. 

Bldg: 

1 

Single Family 

Colonial/2Sty 

1798 

SF 

Floor Area 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=79/100/100/100/79 

Building Area 

Stories 

2 

Story 

1 

Story 

1 

Story 

1 

Story 

1 

Story 

Other Additio 

Exterior 

Stone Venee 

Plumbing 

3 

Fixture 

B 

2 

Fixture 

B 

Extra Sink 

Separate 

Sh 

Ceramic 

Til 

Ceramic 

Til 

Ceramic 

Tub 

Porches 

CCP 

(1 

Sto. 

Foundation: 

CCP 

(1 

sto 

CCP 

(1 

sto: 

Garages 

Class: 

B Exte 

Base 

Cost 

Common Wall 

Door Opener 

Built-Ins 

Dishwasher 

g 

Exterior 

Foundation 

Siding/Brick Basement 

Brick 

Basement 

Brick 

Basement 

Brick 

Basement 

Siding 

Overhang 

ns/Adjustments 

E 

ath 

ath 

ower 

e 

Floor 

e 

Wains 

Alcove 

ry) 

Basement 

ry) 

ry) 

rior: 

Brick Foundation: 

1 Wall 

Garbage Disposal 

Vented Hood 

Jacuzzi 

rep 

Microwave 

Fireplaces 

Exterior 

1 

Prefab 

1 

St 

1. Tub 

Story 

ory 

72 

BPR WE Wee 

28 

28 

44 

20 

42 

Inch 

(Finished) 

630 

BoE 

ee 

Cls 

B 

Blt 

2003 

Cost 

New 

Depr. 

Cost 

632,369 

499,571 

3,987 

3,150 

11,194 

8,843 

7,463 

5,896 

5,575 

4,404 

3,402 

2,688 

5,862 

4,631 

3,250 

2,567 

1,086 

858 

1,375 

1,086 

1,083 

856 

2,032 

1,605 

1,404 

1,109 

58,987 

46,600 

-5,111 

-4,038 

1,639 

1,295 

1,546 

1,221 

467 

369 

1,007 

796 

11,469 

9,061 

1,208 

954 

10,462 

8,265 

4,674 

3,692

Page 3

10/16/2026 

Valuation Report 

DB: 

Assessing-25 

01:00 

PM 

Parcel 

Number: 

68-15-15-177-016 

Page: 

2 

Unit-in-Place Cost 

Items 

0l6-Icemaker 

1 

1,850 

1,461 

030-WetBar 

1 

1,548 

1,223 

Totals: 

769,828 

608,163 

Notes: 

ECF 

(E.C.F. 

Table 

RNH) 

1.118 

=> 

TCV: 

680,534 

2025 

Bst. 

T.C.V. 

68-15-15-177-016 

= 

916,899 

Est. 

TCV/Total Floor Area 

= 290.89, 

Most recent sale 07/23/2024 

for 843,500 

2024 Assessed 

MBOR 

S.B.V. 

Base 

for 

Cap 

IRM 

452,610 

452,610 

452,610 

376, 650 

3.10 

2025 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

~5,410 

0 

0 

70,550 

0 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<— 

PRE/MBT 

458,450 

447,200 

447,200 

388,320 

447,200 

447,200

Page 4

COMPARABLE SALES ANALYSIS 2025 

As of: 12/31/2024 

68-15-15-177-016 

Residential 

Docket No: 25

Petitioner: Stephen 

Subject 

Comparable 1 

Comparable 2 

Com

CVT 

City of Rochester 

City of Rochester 

City of Rochester 

City of Roch

Parcel # 

68-15-15-177-016 

68-15-15-182-039 

68-15-10-279-010 

68-15-10-47

Address 

1004 1st Street 

819 1st Street 

321 Ferndale 

522 Oak

Design (style) 

2 sty/colonial 

2 sty/colonial 

2 sty/colonial 

2 sty/colon

Sales Price 

$843,500 

$740,000 

$899,000 

$809,000

Price/Sq.ft. 

$267.61 

$254.38 

$273.83 

$291.53 

Adjustment 

Adjustment 

Date of Sale/Time 

7/23/2024 

3/15/2024 

5/1/2023 

35,960 

4/6/2023

Site (acres) 

0.26 

0.15 

0.17 

0.14 

Year Built 

2003 

2015 

-$48,000 

2004 

2014 

Class Modifier 

B 

BC 

$30,000 

B 

B 

Gross Living Area 

3,152 

2,909 

$29,160 

3,283 

$15,720 

2,775 

Foundation 

Basement 

Basement 

Basesment 

Basement

Basement Finish 

0 

0 

1,200 sf 

$48,000 

0 

Full Bath 

2 

2 

3 

-$11,500 

3 

Half Bath 

1 

1 

1 

1 

Heating/Cooling 

Forced heat/cool 

Forced heat/cool 

Forced heat/cool 

Forced heat/

Garage 

2 Car 

2 Car 

2 Car 

2 Car 

Decks, Patios 

1 

1 

1 

1 

Fireplaces 

2 

1 

$4,000 

3 

-$4,000 

0 

Other 

Other 

Net Adjustment] 

$15,160 

Net Adjustment; 

$84,180 

Net

Current TCV 

$894,400 

Adjusted Sales Price] 

$755,160 

Adjusted Sales Price| 

$983,180 

Adjusted 

TCV per SqFt 

$283.76 

Adjusted Price/SF| 

$259.59 

- 

Adjusted Price/SF| 

$299.48 

Adjus

| 

The comparables selected are the most similar properties available for comparison. The comparables have been adjusted to the subject based on market da

Page 5

06/25/2026 

12:52 

PM 

Valuation Report 

DB: 

Assessing-26 

68-15-15-177-016 

| 2026 Est. T.C.V. 

Property Class: 

401 

Map 

#: 

POST 

City 

of Rochester 

STEPHEN 

J 

& 

RITA 

M BOGDANOVICH LVNG 

1004 

1ST 

ST 

ROCHESTER, 

MI 

48307-1884 

Land Value Estimates 

for Land Table R47.Land Table R47 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$%Adj. 

ff rate 

50.00 124.00 1.0000 0.9411 

3928 

100 

50% 

for excess 

43.00 

124.00 1.0000 0.9411 

1964 

100 

93 Actual Front Feet, 

0.27 Total Acres 

Total

Page 6

06/25

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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: 25-003004

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

Party Filing Document 

Respondent

Files

Document Type: Hear on File Request

Attachment File Name: 25-003004 MTT Bogdanovich

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC_Notice_of_Telephonic_Hearing.2026-10-12_14-16-00.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen J Bogdanovich,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003004

City Of Rochester, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 8, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003004

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

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

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

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen J Bogdanovich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003004

City Of Rochester,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003004

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

mutually 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: November 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen J Bogdanovich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003004

City Of Rochester,

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

Page 4

MTT

Page 5

ST

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Page 1

RECEIVED 

= 

OCT 27 2025 

#0oax1 

= 

MICHIGAN TAX TRIBUNAL 

COUNTY 

MICHIGAN 

OAKLAND COUNTY EXECUTIVE DAVID COULTER 

MANAGEMENT & BUDGET 

Equalization Division 

(248) 858-0740 

| equal@oakgov.com 

October 17, 2025 

Daniel J. Teahan 

187 Chesterfield 

Birmingham, MI 48009 

email: dteahanrealtor@gmail.com 

Ref: 68-15-15-177-016 

Docket No: 25-003004 

Dear Daniel J. Teahan: 

It has come to our attention that there is a pending Michigan Tax Tribunal appeal in regard to 

the above-mentioned property. We believe it is in both parties’ best interest to have an inspection 

done on the property before meeting with the Michigan Tax Tribunal. 

If there 

is additional 

information you would 

like us 

to consider 

in support of your contention of value, such as 

appraisals, construction costs, property sales data, market information, etc. please email it to us 

at the email address provided below. Any information sent to us does not satisfy the Tribunal 

rules for submitting evidence, and once a hearing date has been set, you will be required to 

submit evidence to the Michigan Tax Tribunal and Respondent as directed 

in the Notice of 

Hearing. 

Please contact Kimberly Hampton at 248-858-2039 or email us at appeals@oakgov.com within 

fourteen days of this letter to set up an appointment for a property review. 

Sincerely, 

Tb, Mug

Page 2

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

STEPHEN REHMANN 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003004 

CITY OF ROCHESTER 

, 

Respondent(s) 

PROOF OF SERVICE 

Kimberly Hampton 

states that on October 17, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Inspection Letter 

relative to the above-captioned matter upon: 

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

via email: 

DANIEL J TEAHAN 

dteahanrealtor@gmail.com 

Isl Kimberly Hampton 

[Signature of person who is serving/mailing copy] 

Kimberly Hampton

Page 3

TT I 

7014 

2120 

0002 

5851 

0701 

OAKLAI 

hdl ih 

EQUAL] 

VOTERS 

250 

Hf 

PONTIA_ 

... 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING 

MI 

48909-773

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003004

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Rochester (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? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

MICHIGAN CONSTITUTION, APPLICABLE STATUTES, AND APPLICABLE REGULATIONS.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? No

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?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

68-15-15-177-016

Classification of Property:

Real 

Residential

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

$447,200

Current Taxable Value as established by the BOR:

$447,200

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

$894,400

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

$447,200

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ TERRY D. SCHULTZ

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephen 

M.I.

J

Last Name/Company Name

Bogdanovich

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

1004 1st Street

City or Town

Rochester

State

Michigan

ZIP Code

48307

Telephone Number

248 877-6782

Fax Number

E-mail Address

dteahanrealtor@gmail.com

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

First Name

Daniel

M.I.

J

Last Name

Teahan

Firm Name (if any)

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

187 Chesterfield

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-514-6046

Fax Number

248-644-2227

E-mail Address 

dteahanrealtor@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48307

Taxing Authority (City or Township)

City Of Rochester (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

True Cash Value Exceeds Fair Market Value of Property

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 (12/31/2024)

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 68-15-15-177-016

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

447200

Current Taxable Value as established by the BOR:

447200

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

843500 

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

421750

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Daniel J Teahan, Petitioner's Representative

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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 J Bogdanovich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003004

City Of Rochester,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen J Bogdanovich,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003004

City Of Rochester,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

3. TAXABLE VALUE

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form

2167 to the State Tax Commission, PO Box 30471 Lansing MI 48909 by June 30th.

Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review

Change Notice.

A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL

WILL DEFAULT.

Personal Property is July 31st.

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal

Property. The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and

and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for

www.michigan.gov/taxtrib (click Small Claims Tab)

by filing a petition that can be obtained at 

Further appeal of valuation may be made to the Michigan Tax Tribunal

** Notice of March Board of Review Change **

FROM

CITY OF ROCHESTER

MICHEAL R. LOHMEIER, ASSESSOR

400 SIXTH STREET

ROCHESTER MI 48307

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

PROPERTY IDENTIFICATION:

BOGDANOVICH, STEPHEN J

BOGDANOVICH, RITA

68-15-15-177-016

1004 1ST ST

63260

SCHOOL DISTRICT:

ROCHESTER MI 48307-1884

PROPERTY ADDRESS:

1004 1ST ST

THIS PROPERTY IS CLASSIFIED AS:

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION:

100.00%

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

0.00%

MICHIGAN BUSINESS EXEMPTION:

The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision:

089

03/17/2025

PETITION NUMBER:

DATE:

VALUE PRIOR MBOR

VALUE AFTER MBOR

CHANGE

1. ASSESSED VALUE

458,450

447,200

-11,250

2. CAPPED VALUE

388,320

388,320

0

458,450

-11,250

447,200

4. TENTATIVE EQUALIZATION FACTOR:

1.000

447,200

 5. STATE EQUALIZED VALUE:

458,450

-11,250

WAS

6. There WAS/WAS NOT a transfer of ownership on this property in 2024.

The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%,

plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred. Your

Taxes are Levied on the Taxable Amount.

CITY OF ROCHESTER

BOARD OF REVIEW

401

401

Residential

Residential

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephen 

M.I.

J

Last Name/Company Name

Bogdanovich

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

1004 1st Street

City or Town

Rochester

State

Michigan

ZIP Code

48307

Telephone Number

248 877-6782

Fax Number

E-mail Address

dteahanrealtor@gmail.com

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

First Name

Daniel

M.I.

J

Last Name

Teahan

Firm Name (if any)

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

187 Chesterfield

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-514-6046

Fax Number

248-644-2227

E-mail Address 

dteahanrealtor@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48307

Taxing Authority (City or Township)

City Of Rochester (OAKLAND)

County 

Oakland

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

True Cash Value Exceeds Fair Market Value of Property

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025 (12/31/2024)

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 68-15-15-177-016

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

447200

Current Taxable Value as established by the BOR:

447200

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

843500 

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

421750

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Daniel J Teahan, Petitioner's Representative

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.