Record Finder / 26-002221-TT
Michigan
Tanner Rowe Petitioner V City Of Ann Arbor Respondent
- Petitioner
- Tanner Rowe
- Respondent
- City Of Ann Arbor
Case overview
- Docket number
- 26-002221-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/08/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/04/2026 | $300.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal.2026-09-08_16-30-44.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 Tanner Rowe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002221 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 26-002221 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: September 8, 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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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 Tanner Rowe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002221 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 26-002221 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: September 8, 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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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 ·
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MTT
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2026 MI Tax Tribunal Doc.pdfRead complete document text →
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CITY OF ANN ARBOR - 2025 RESIDENTIAL SALES PARCEL NUMBER PROPERTY ADDRESS NBHD SALE DATE SALE PRICE LAND (AC) STYLE CLASS YEAR BUILT BED FULL BATH 1/2 BATH FLOOR AREA BSMNT AREA GAR AREA UNIT RATE 09-09-30-413-005 708 SOULE BLV 0114 04/25/25 $590,000 0.16 1 1/2 ST, C-BC 401 1932 3 2.0 1.0 2,032 1,158 216 $290.35 09-09-30-418-007 1405 WAKEFIELD AV 0114 05/09/25 $515,000 0.12 1 1/2 ST, C-BC 401 1926 3 1.0 1.0 1,423 780 308 $361.91 09-09-30-410-013 805 MT VERNON AV 0114 12/10/25 $440,000 0.19 2 STORY, C-BC 401 1927 4 2.0 0.0 1,729 988 322 $254.48 09-09-30-412-001 708 MT VERNON AV 0114 06/27/25 $550,000 0.25 2 STORY, C-BC 401 1931 4 1.0 0.0 1,544 840 396 $356.22 09-09-30-412-008 1307 W MADISON ST 0114 10/20/25 $1,099,000 0.26 2 STORY, C-BC 401 1939 4 3.0 0.0 2,078 1,220 672 $528.87 09-09-30-413-004 714 SOULE BLV 0114 07/17/25 $860,000 0.20 2 STORY, C-BC 401 1927 3 2.0 0.0 2,008 726 704 $428.29 09-09-30-417-010 420 CREST AV 0114 02/18/25 $603,000 0.14 2 STORY, C-BC 401 1927 3 1.0 1.0 1,540 675 400 $391.56 $665,286 $373.10 $665,286 $373.10 2 STORY AVERAGE OVERALL AVERAGE Page 1 of 1 ECF 114 - 2025 SALES
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scpetition_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Tanner M.I. Last Name Rowe Mailing Address (No., Street, P.O. Box or Rural Route) 1210 Lutz Ave City or Town Ann Arbor State Michigan ZIP Code 48103 Telephone Number 810-280-0053 E-mail Address tannerrowe@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) 1210 Lutz Ave City or Town Ann Arbor County Washtenaw State Michigan ZIP Code 48103 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 My home addition was added to my taxable value twice. Once in 2025 and again in 2026. My home addition was started in 2024 and completed in 2026. Home addition is 1,108 SF bring total home square footage to 2,340. The added true cash value of my home addition is $413,392, which was determined by my neighborhood ECF home sale data of $373.10 per square foot. 50% of $413,392 is $206,697 in taxable value. Without my home addition being added to my taxable value in 2025, my taxable value for 2026 would have been $251,262. With the home addition included, my 2026 taxable value should be $457,959. 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: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 09-09-30-415-013 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 511100 Current Taxable Value as established by the Board of Review: 503953 What do you believe is the fair market value? 915918 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 457959 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 457959 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Tanner Rowe Attorney or Authorized Agent’s Signature: /s/ 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? No
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SC_Notice_of_Docket_Number.2026-09-08_16-27-24.pdfRead complete document text →
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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 Tanner Rowe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002221 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: September 8, 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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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 Tanner Rowe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002221 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: September 8, 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.
2026 MI Tax Tribunal Doc.pdfRead complete document text →
Read document text excerpt
Page 1
CITY OF ANN ARBOR - 2025 RESIDENTIAL SALES PARCEL NUMBER PROPERTY ADDRESS NBHD SALE DATE SALE PRICE LAND (AC) STYLE CLASS YEAR BUILT BED FULL BATH 1/2 BATH FLOOR AREA BSMNT AREA GAR AREA UNIT RATE 09-09-30-413-005 708 SOULE BLV 0114 04/25/25 $590,000 0.16 1 1/2 ST, C-BC 401 1932 3 2.0 1.0 2,032 1,158 216 $290.35 09-09-30-418-007 1405 WAKEFIELD AV 0114 05/09/25 $515,000 0.12 1 1/2 ST, C-BC 401 1926 3 1.0 1.0 1,423 780 308 $361.91 09-09-30-410-013 805 MT VERNON AV 0114 12/10/25 $440,000 0.19 2 STORY, C-BC 401 1927 4 2.0 0.0 1,729 988 322 $254.48 09-09-30-412-001 708 MT VERNON AV 0114 06/27/25 $550,000 0.25 2 STORY, C-BC 401 1931 4 1.0 0.0 1,544 840 396 $356.22 09-09-30-412-008 1307 W MADISON ST 0114 10/20/25 $1,099,000 0.26 2 STORY, C-BC 401 1939 4 3.0 0.0 2,078 1,220 672 $528.87 09-09-30-413-004 714 SOULE BLV 0114 07/17/25 $860,000 0.20 2 STORY, C-BC 401 1927 3 2.0 0.0 2,008 726 704 $428.29 09-09-30-417-010 420 CREST AV 0114 02/18/25 $603,000 0.14 2 STORY, C-BC 401 1927 3 1.0 1.0 1,540 675 400 $391.56 $665,286 $373.10 $665,286 $373.10 2 STORY AVERAGE OVERALL AVERAGE Page 1 of 1 ECF 114 - 2025 SALES
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.
scpetition_valuation.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Tanner M.I. Last Name Rowe Mailing Address (No., Street, P.O. Box or Rural Route) 1210 Lutz Ave City or Town Ann Arbor State Michigan ZIP Code 48103 Telephone Number 810-280-0053 E-mail Address tannerrowe@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) 1210 Lutz Ave City or Town Ann Arbor County Washtenaw State Michigan ZIP Code 48103 Taxing Authority (City or Township) City Of Ann Arbor (WASHTENAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 My home addition was added to my taxable value twice. Once in 2025 and again in 2026. My home addition was started in 2024 and completed in 2026. Home addition is 1,108 SF bring total home square footage to 2,340. The added true cash value of my home addition is $413,392, which was determined by my neighborhood ECF home sale data of $373.10 per square foot. 50% of $413,392 is $206,697 in taxable value. Without my home addition being added to my taxable value in 2025, my taxable value for 2026 would have been $251,262. With the home addition included, my 2026 taxable value should be $457,959. 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: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 09-09-30-415-013 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 511100 Current Taxable Value as established by the Board of Review: 503953 What do you believe is the fair market value? 915918 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 457959 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 457959 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Tanner Rowe Attorney or Authorized Agent’s Signature: /s/ 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? No
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.