Stephen M Harris, Petitioner V City Of Allen Park, Respondent

Page 1

City of Allen Park 

ASSESSOR'S OFFICE 

15915 SOUTHFIELD 

ALLEN PARK, MICHIGAN48101-2599 

PHONE: 313-928-4464 FAX: 313-389-1290 

www. cityofallenpark.org 

RECEIVED 

APR 07 2026 

MICHIGAN TAX TRIBUNAL 

April 2, 2026 

Michigan Tax Tribunal 

P O Box 30232 

Lansing, MI 

48909 

Dear Sir or Madame, 

Enclosed please find the answer and other documentation regarding MTT 26-000318, parcel 

number 30-029-07-0203-000. 

Best Regards, 

Christine Kuhn, MAAO (3) 

Assessor, City of Allen Park 

Encls.

Page 2

Br tad 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. ooo C00 31§ 

Section 1: Respondent’s Contact Information 

RT 

ment of 

[45 [hen fa Je 

Mailing pe a a s os £.0. Box or Rural e 

oul 5 

Sooth 

As 

| 

State: 

ZIP 

Code; 

lew 

Ble 

Mi | HY 

0) 

AN LL 

A2-GAL -R 1S 

Email Address {do not enter unless you want MTT to send ali correspondence via email): 

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

First 

Last 

N: 

hrs tine 

Ka hn 

Firm Name (if any): 

Malling Address (No. Pe P.O. Box or lol 

Route): 

3491S 

Souvthfie (A 

City of, Tow: 

[8 

State: 

21P Code: 

3 

Alou Youle 

me | Hgo! 

Telephone Number: 

339K - 2 AS” 

Ww Address (do not enter unless you 

want 

MTT to send all correspondence via email): 

C Kuhn 

allen 

ofiemi. Gov 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[ll] Yes 

O No 

0 Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Ki ves 

[J No

Page 3

Vo 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

More 

reseacch 

1s 

needed 

“Ho 

determine 

of 

+he 

assessed, 

drove 

cash valve 

& 

tae ble 

Valve 

ore 

accvad be. 

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)? X Yes 

[No 

if yes, check which BOR Petitioner attended: | March 

O July 

0 December 

1f the July or December BOR revised the assessment(s} at issue, did it have authority? [Hl] Yes 

[Ml] No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

[No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[7 ves 

No 

If so, what is the issue date? 

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? 

Section 6: Valuation Information *use the muttiple parcel form for additional, contiguous parcels, 

Parcel Number: 

30 

ORG 0) ~ OA03 - LO 

Classification of Property: 

Real’ 

Personal [J (check one) 

Agricultural 1 

Commercial [J 

Industrial [] 

Residential 

 Timber-Cutover 3 

Developmental [J Utility 

[J (check one)

Page 4

03/16/2026 

07:39 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF ALLEN PARK 

ANTHONY FUOCO 

15915 SOUTHFIELD ROAD 

ALLEN PARK, MI 48101-2512 

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

PROPERTY IDENTIFICATION: (Parce! Code required. Property address 

nnd legal description optional): 

82 30 029 07 0203 000 

10181 NORTHWAY 

HARRIS, STEPHEN 

10181 NORTHWAY 

ALLEN PARK Ml 48101 

14V203 LOT 203 MEHLING SUB NO. 4 T3S RI0E L88 P86 

WCR 

THIS PROPERTY IS CLASSIFIED. 40] ~(RESIDENTIAL:IMPROVED) ~~~ 

~~ 7777377; 

ro 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parce! number 

82 30 029 07 0203.000 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

NO CHANGE 

{2026 ORIGINAL ASSESSED VALUE 

185,500 

] 

{2026 "BOARD OF REVIEW" ASSESSED VALUE 

185,500 

| 

(1f the above amounts are the same, no revisions have occured) 

|2026 ORIGINAL TAXABLE VALUE 

168,100 

] 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

168,100. 

a 

a] 

| 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIEDAG ~~" 

{00,0000 

= 

: 

: 

EE 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

hutp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.btml

Page 5

Parcel 

Number: 

30 029 07 0203 000 

Jurisdiction: 

CITY OF ALLEN PARK 

County: 

Wayne 

Pri

Grantor 

Grantee 

Sale 

price 

sale 

Date 

Inst. 

Type 

Terms of Sale 

Liber 

& Page 

BURT, 

JEFFREY 

E 

IARRIS, 

STEPHEN 

350,000] 0572072022 

[Wo 

03-ARM"S LENGTH 

GILLUM, 

DONALD ESTATE 

BURT, 

JEFFREY 

E 

200,000 11/20/2013 [Cd 

03-ARM'S LENGTH 

2014020897 

{GILLUM, 

DONALD 

GILLUM, 

DONALD ESTATE 

[4] 

09-FAMILY/RELATED ENTITY 

| 

05/09/2013 [PTA 

i 

Property Address 

10181 NORTHWAY 

iCTass: 

RESIDENTIAL-IMPRO (Zoning: 

[Buf Tding Permit(s) 

Date 

SchooT: 

ALLEN 

PARK PUBLIC SCHOOLS 

owner's Name/Address 

MECHANICAL 

12/09/2008 

HARRIS, 

STEPHEN 

10181 NORTHWAY 

ALLEN 

PARK, 

MI 48101-1283 

P.R.E. 100% 05/20/2022 

MECHANICAL 

1072272608 

MAP #: 

2026 Est TCV 370,999 TCV/TFAT 

155.75 

| 

Tax Description 

i 

X [Improved 

{vacant 

TLand value Estimates for Land Table 00070.NEIGHBORHOO

14v203 

LOT 203 MEHLING SUB 

NO. 

4 T3S RIOE 

L88 

P86 WCR 

Public 

Improvements 

i Description 

Comments/InfTuences 

XX 

XX XXX 

Dirt Road 

Gravel 

Road 

Paved Road 

storm Sewer 

Sidewalk 

water 

Sewer 

Electric 

Gas 

Curb 

Street Lights

Page 6

Resid

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 M Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000318

City Of Allen Park,

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. 26-000318

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: April 17, 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 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 M Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000318

City Of Allen Park,

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

Page 4

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

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.

M

Last Name/Company Name

Harris 

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

10181 Northway Avenue

City or Town

Allen Park

State

Michigan

ZIP Code

48101

Telephone Number

7346742250

Fax Number

E-mail Address

cisharris@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? 

 *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

48101

Taxing Authority (City or Township)

City Of Allen Park (WAYNE)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We believe that the assessed value and State Equalized Value (SEV) exceed the property’s true cash value and are not consistent with comparable properties in the 

immediate neighborhood.

Our analysis of nearby comparable properties shows that all of the comparable houses with larger square footage and higher recent sale prices have lower taxable 

values and SEVs than our property. This indicates a lack of uniformity in assessment. The list of 6 houses are provided in the uploaded supporting information.

Additionally, we have not made any significant improvements to the property since purchase that would justify a higher valuation. The property remains largely in 

original condition, and any updates made were maintenance-related and do not increase market value.

We are requesting that the Tribunal adjust the valuation to reflect a true cash value of approximately $320,000, corresponding to an SEV of approximately 

$160,000, which is consistent with comparable properties in the area.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 8230029070203000

Classification of Property:

Personal

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:

185500

Current Taxable Value as established by the BOR:

168100

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

320000 

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

160000

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?

No

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

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 M Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000318

City Of Allen Park,

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: March 26, 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 M Harris,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000318

City Of Allen Park,

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: March 26, 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

rey ib ov yoshi 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211 24c and Sec 211.34c, as amended. 

This is a model assessment notice to be used by the local assessor 

[| 

FROM CITY OF ALLEN PARK 

I 

PARCEL IDENTIFICATION 

ANTHONY FUOCO 

| PARCEL NUMBER: 

82 30 029 07 0203 000 

15915 SOUTHFIELD ROAD 

| PROPERTY ADDRESS: 

ALLEN PARK, MI 48101-2512 

| 

10181 NORTHWAY 

| 

ALLEN PARK, MI 48101 

| 

SCHOOL DISTRICT CODE: 

82020 

a 

| 

| 

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

| 

EXEMPTIONS 

TSS9esvesAUTOS*S-DIGIT 48101 

TIS 

P1 

Hk 

| % Exempt As "Homeowners Principal Residence™: 

100.00% 

res 

ee gp ed, MEA 

| % Exempt As "Qualified Agricultural Property": 

00% 

| 

ALLEN PARK, 

MI 48101-1283 

% Exempt 

As "MBT Industrial Personal": 

00% 

| 

TRE RLU UTE 

TELCO EE TL EY LEO 

RY LE Fr LT 

% Exempt 

As "MBT Commercial Personal™: 

.00% 

Exempt 

As "Disabled Vet 

Survivi 

E i 

isa 

eteran or 

Surviving 

[J Yes 

No 

| 

| 

Exempt 

As "Qualified Forest Property": 

[] Yes 

[X] 

No 

Exempt As "Development Property™: 

[] Yes 

[X] 

No 

LEGAL DESCRIPTION: 

14V203 LOT 203 MEHLING SUB NO. 4 T3S R10E L88 P86 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

101 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

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

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

TENTATIVE AMOUNT 

for the 2026 

year by approximately: $265 

| 

YEAR: 

2025 

YEAR: 

2026 

Re 

1. TAXABLE VALUE: 

| 

163,681 

168,100 

4,419 

2. ASSESSED VALUE: 

A 

satais 

= 173,600 

185,500 | 

11,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

ta 

Sahel 

a 

4. STATE EQUALIZED VALUE (SEV): 

173,600 | 

185,500 | 

11,900 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? []Yes 

No 

6. Assessor Change Reason(s): 

Sn 

A 

Market Adjustment 

—_— 

— 

— 

—_— 

—_— 

— 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

ANTHONY FUOCO 

(313) 928-2124 

CKUHN@CITYOFALLENPARK.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET TO HEAR APPEALS OF ASSESSED VALUE ON MONDAY, MARCH 9TH FROM 1:00 PM TO 

9:00 PM; TUESDAY, MARCH 10TH FROM 9:00 AM TO 4:00 PM AND WEDNESDAY, MARCH 11TH FROM 9:00 AM TO 4:00 PM AT 

15915 SOUTHFIELD ROAD ALLEN PARK MI. ***BY APPOINTMENT ONLY*** CALL (31 3) 928-2124 FOR APPOINTMENT. AGENTS 

OF PROPERTY OWNERS NEED TO SUBMIT WRITTEN AUTHORIZATION. MAIL-IN APPEALS MUST BE RECEIVED BY MARCH 

11TH AT 3:00 PM. 

—_— 

— 

— 

eee 

—_ 

11601

Page 2

03/16/2026 

07:39 

AM 

2026 BOARD OF REVIEW DECISION 

| 

FROM 

| 

CITY OF ALLEN PARK 

ANTHONY FUOCO 

| 

15915 SOUTHFIELD ROAD 

ALLEN PARK, M1 48101-2512 

NAME 

AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROL 

HARRIS, 

STEPHEN 

10181 NORTHWAY 

ALLEN PARK M1 48101 

- 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

| 

82 30029 07 0203 000 

10181 NORTHWAY 

14V203 LOT 203 MEHLING SUB NO. 4 T3S R10E 1.88 P86 

is 

| 

-— 

Ce ———— 

a 

- 

—_— 

—_ 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

82 30 029 07 0203 000 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

NO CHANGE 

2026 ORIGINAL ASSESSED VALUE 

185,500 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

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

2026 ORIGINAL TAXABLE VALUE 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

185,500 

— 

— 

168,100 

168,100 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate 

a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 3

Property Assessment Appeal Summary 

Property Address: 10181 Northway Ave, Allen Park, MI 48101 

Owners: Stephen Harris 

Hearing: March Board of Review 

Date: March 9th, 2026 

Purpose of Appeal 

We respectfully submit this appeal because the assessed value and taxable value of our property 

appear inconsistent with its true cash value, particularly when compared with recently sold, 

comparable homes in the immediate neighborhood. 

Our request is simply to ensure that our property is assessed consistently and equitably relative to 

similar properties. Here are the main arguments. 

1. Comparable Properties Indicate Over-Assessment 

We analyzed ALL of the nearby single-family homes with similar characteristics, including: 

• 

Comparable lot and property type 

• 

Similar construction period 

• 

Similar bedroom/bathroom configuration 

• 

Located within approximately 0.5 miles 

Our findings indicate that many comparable homes: 

• have larger square footage, 

• have equal or higher recent sale prices, and 

• still carry lower taxable values than our home. 

Example Comparisons of value in 2025 

Address 

Size 

(sqft) 

Sale 

Price 

Taxable 

Value 

Observation 

10430 Balfour 

Ave 

2898 

$384,990 $141,659 

~500 sqft larger, $35k higher sale price, but 

~$20k lower taxable value 

10816 

Buckingham Ct 

2670 

$380,000 $133,800 

~300 sqft larger, yet ~$30k lower taxable value 

Additional comparable properties within 0.5 miles are included in the Appendix. 

These comparisons suggest our property is assessed

Page 4

2.

Page 5

•

Page 6

Appen

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

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.

M

Last Name/Company Name

Harris 

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

10181 Northway Avenue

City or Town

Allen Park

State

Michigan

ZIP Code

48101

Telephone Number

7346742250

Fax Number

E-mail Address

cisharris@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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? 

 *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

48101

Taxing Authority (City or Township)

City Of Allen Park (WAYNE)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We believe that the assessed value and State Equalized Value (SEV) exceed the property’s true cash value and are not consistent with comparable properties in the 

immediate neighborhood.

Our analysis of nearby comparable properties shows that all of the comparable houses with larger square footage and higher recent sale prices have lower taxable 

values and SEVs than our property. This indicates a lack of uniformity in assessment. The list of 6 houses are provided in the uploaded supporting information.

Additionally, we have not made any significant improvements to the property since purchase that would justify a higher valuation. The property remains largely in 

original condition, and any updates made were maintenance-related and do not increase market value.

We are requesting that the Tribunal adjust the valuation to reflect a true cash value of approximately $320,000, corresponding to an SEV of approximately 

$160,000, which is consistent with comparable properties in the area.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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: 8230029070203000

Classification of Property:

Personal

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:

185500

Current Taxable Value as established by the BOR:

168100

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

320000 

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

160000

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?

No

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

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.