Taylor Cole, Brandon Cole, Petitioners V City Of Ann Arbor, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Taylor Cole,Brandon Cole, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003147

City Of Ann Arbor,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner has filed a 

Motion to Withdraw the appeal. Respondent has filed a response concurring with the 

withdrawal. Therefore,

IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: October 9, 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

Taylor Cole,Brandon Cole, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No. 25-003147

City Of Ann Arbor,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that Petitioner has filed a 

Motion to Withdraw the appeal. Respondent has filed a response concurring with the 

withdrawal. Therefore,

IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: October 9, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

TAYLOR COLE, BRANDON COLE 

Petitioner(s), 

MOAHR Docket No. 25-003147 

CITY OF ANN ARBOR 

Respondent(s). 

RESPONSE TO MOTION TO WITHDRAW APPEAL 

1. 

Petitioner filed a Motion to Withdraw Appeal on 10/05/2026 

2. 

Choose one: 

[1 Respondent concurs with the withdrawal of the appeal. 

LJ Respondent objects to the withdrawal of the appeal. 

3. 

If you checked the box that you object to the withdrawal, explain here: 

ZEN 

/Representative 

(sign to 

Jerry Markey 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this request on the opposing party or their 

representative. 

s 

/ 

10/07/2026 

x 

Date 

(Sanature | 

& 

AN] 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

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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: 25-003147

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

Party Filing Document 

Respondent

Files

Document Type: Response to Motion

Attachment File Name: Response-to-Motion-to-Withdraw-Appeal-Form-Signed-25-003147

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Taylor Cole,Brandon Cole,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003147

City Of Ann Arbor,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk

Entered: October 7, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

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

Taylor Cole,Brandon Cole,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003147

City Of Ann Arbor,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the motion was not filed jointly (i.e. signed by both parties 

or representatives), Respondent has seven days from the service of the motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the motion. If Respondent does not timely submit a 

concurrence or objection to the request,

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Page 1

Evidence 

Cole vs. Gly of Ann Arba 

APPRAISAL OF REAL PROPER “IY 7 

RECEIVED 

0CT 06 2026 

LOCATED AT 

2203 Melrose Ave 

Ann Arbor, MIds104 

MICHIGAN TAX TRIBUNAI 

Lot 16, Assessor's Plat #37 

FOR 

Lake Michigan Credit Union 

4027 Lake Drive 

Grand Rapids, MI 49501 

OPINION OF VALUE 

1,100,000 

AS OF 

05/01/2024

Page 2

Huron Valley Appraisal Company 

Uniform Residential Appraisal Report 

For 

21928 

The pupose of 

tis sunmay apidsd 

tet 

Is 

to 

pods 

Do 

lendejcienl 

wih 

an 

actuals, a3 

adequiidy Sippoded, opin 

of te 

make 

vale 

of the subject properly. 

Properly Address 

2203 Melrose Ave 

® 

Ann Arbor 

hs 

Sue 

ay 

IeCofe 

 4gro4 

Beno 

Brandon 8. & Taylor C. Cole 

emer 

of Ato Record 

Rudolf & Kathryn Hentschel 

Conly 

Washtenaw 

LegdDescripion 

1 ot 16, Assessor's Plat #37 

Assessors Pace # 

09-09-34-215-005 

TaYew 

3023 

RETas$ 

13.529 

JU tetorhood Hame 

Ann Arbor Hills 

MepRefuence 

11460 

CepsusTrat 

453,00 

Occupant 

[] Owner |] Teoant [Q) Vaeart 

Speclat Assessments § 

0 

T1me 

HAS 

¢ 

[lpeyes 

[J pero 

ed Proparty 

Rights Appraised 

xX Fen Simple: 

[nm] Leasehold 

i] Other {descritr) 

Assgament Type 

1 Purchase Transaction 

[J Refsnes Transaction 

7) Och (describe) 

Loa 

lendsCie 

1 ake Michigan Credit Union 

Adress 

4027 Lake Drive, Grand Rapids, 

MI 49501 

1s the subject geeperty cumenty offered for S34 of has it been offered for sais In the twelve months prior fo the effective data of Bis appraisal? 

X Yes 

[ll] Ho 

Report data source(s) used, tllerind price(s), and dates). 

DOM 4;51,050,000, 04/13/2024; AAMLS #54024017545 

TDK) Gd] Sd notanayes i contast for sd or Be sob 

pach 

hansacton. DXplin i esis ofthe nls of he consact of Sele of why the analysis was rat 

pelomss. 

Arms length sate; There were no unusual items noted within the subject's sales contract. The language and conditions of the contract are 

typical for the market area. 

Fl CovactPice $1 100,000 

Diso( Cobalt 

0471772024 

15 thepiopely ses Te nes of puke sect? 

J 

1s theve any financial assistance Goan charges, 523 concessions, Gt of downpayment assistance, ec.) 10 be pd by any party on beh 

of the boron? 

I Yes, teport ths lola GoBar arnvunt and describe the Reems 10 be pad. 

Dves 

[Ho 

DiaSoscely 

Assessment 

[lve 

Xt 

Location 

Rud 

Property Values 

Dectining 

Buit-Up 

Over 16% 

25-75% 

Under 25% 

Demand Supply 

‘Shoctage 

[ml] InBace 

|} 

Over Supply 

$(000) 

bs) 

2-4 Unt 

19 % 

[foomn 

TJ Rust 

DX) bute 

Sow 

Marketing Time 

Unde Sms 

] 36mbs 

| | OverBis 

400 

tw 

[Mmhmy 

5% 

fg Heorood Bundaes 

The Huron River borders the area to the north, Huron Parkway to the cast, 

3,500 

Ha 

pgp 

|Commedd 

% 

Jed Washtenaw Avenue to the west and to the south. 

80 

Pel. 

5g 

OM 

vs 

Je eiarturtond Descripton 

See Attached Addendum 

Warhat Condtons (chiding suppor forthe above concusions) 

See attached addenda, 

Dimensens 

 100x220x98.98x210 

Mes 

21390 sf 

Sigs 

Rectangular 

Viet 

NiRes; 

Specific Zoning Gassifcaton 

RIA 

Zong Desciphn 

Single Family Residential 

Toning Compares 

DQ) Legs 

|] Lega Hooconfoming (Grandlatered Use) 

[J HoZonng 

 {] Hegel (descre) 

Ts the highest and best se of subject property as improved (of as

Page 3

Unifo

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BRANDON & TAYLOR COLE 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

: 

vo 

MTT Docket No. 25-003147 

CITY OF ANN ARBOR 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

1 wish to withdraw my appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

After considering the evidence submitted by.the respondent, the petitioner would like to 

withdraw their appeal. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

__ lam filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

I'am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. 

| attached to this Motion Respondent's written consent to withdraw my 

petition, or 

| shall grant Respondent the opportunity to object to this withdrawal. 

Js/ Wiliam C. Babut (Wall. (. Geler#- 

William C. Babut 

Party/Representative (sign here) 

Print name of person signing 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

October 5, 2026 

Lut Cs oul 

FP 

Date 

(sign here) 

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

Page 2

&¥ 

Outlook 

RE: 2203 Melrose Ave. 

From Hyatt, Heather <HHyatt@a2gov.org> 

Date Mon 10/5/2026 8:45 AM 

To 

William C Babut Esq <wbabut@babutlaw.com> 

Good morning, 

Thank you for the communication regarding 2203 Melrose Ave (MTT25-003147). After reviewing comparable 

properties, condition, and permits, Respondent's values submitted to the Tribunal are well-supported. However, based 

on the timing of the sale and the uncapping implications, and the current assessed and taxable 

alues on the roll being 

lower than the sale price and Petitioner's appraisal, if your client submits a motion 

to 

withdraw, 

the 

city 

w 

ot object. 

Best Regards, 

Heather Hyatt, MMAO, Senior Appraiser 

City of Ann Arbor 

| 301 E Huron St 

| Ann Arbor, MI 48104 

734.794.6530 

| Ext 45340 

bhyatt@a2govorg 

| wwwa2Zgov.org 

From: William C Babut Esq <wbabut@babutlaw.com> 

Sent: Thursday, October 1, 2026 3:29 PM 

To: Hyatt, Heather <HHyatt@a2gov.org> 

Subject: 2203 Melrose Ave. 

This message was sent from outside of the City of Ann Arbor. Please do not click links, open attachments, or follow directions unless you 

recognize the source of this email and know the content is safe. 

Hello Heather, 

lam writing to you in an effort to possibly settle our MTT case set for 10/21. Would the City agree to 

stipulate to a TV and SEV of $500,000.00 for the 2025 tax year? 

The Cole's after they purchased the property 

had to spend $138,000.00 on repairs that in reality did not increase the value of the property but were necessary 

for safety and code compliance. To wit; 

1. 

Removal of hazardous lead paint that was

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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: 25-003147

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: SKMBT_C36026100514330

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

TAYLOR COLE, BRANDON COLE 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v. 

 

 

 

 

 

 

MTT Docket No. 25-003147 

 

CITY OF ANN ARBOR, 

Respondent 

 

 

PROOF OF SERVICE 

Heather Hyatt, states that on September 30, 2026, she served a copy of RESPONDENT’S 

VALUATION EVIDENCE and this PROOF OF SERVICE relative to the above-captioned 

matter, via email, upon: 

TAYLOR COLE, BRANDON COLE 

brandoncole@gmail.com 

WILLIAM C BABUT 

wbabut@babutlaw.com 

 

 

 

 

 

 

 

/s/ Heather Hyatt______________ 

 

 

Heather Hyatt, MMAO 

 

 

Senior Appraiser 

 

 

City of Ann Arbor

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Page 1

HEARING: 

WEDNESDAY, OCTOBER 21, 2026 | 10:30 AM 

MICHIGAN TAX TRIBUNAL 

RESIDENTIAL APPRAISAL REPORT 

 

 

 

 

 

 

 

 

 

MTT DOCKET NUMBER: 25-003147 

PETITIONER: 

TAYLOR COLE, 

BRANDON COLE 

RESPONDENT: 

CITY OF ANN ARBOR 

YEAR: 

2025 & 2026 

ADDRESS: 

2203 MELROSE AV 

PARCEL NUMBER: 

09-09-34-215-005

Page 3

APPRAISAL REPORT 

 

MTT DOCKET 25-003147 

 

 

TABLE OF CONTENTS 

EXECUTIVE SUMMARY ......................................................................................................................... 1 

APPRAISAL PREMISES .......................................................................................................................... 2 

Scope of Work ........................................................................................................................................... 2 

Intended Use ............................................................................................................................................. 2 

Client and Intended User .......................................................................................................................... 2 

Definitions of Value ................................................................................................................................... 2 

Property Rights Appraised ........................................................................................................................ 3 

Effective Date of Value Opinion ................................................................................................................ 3 

Date of Appraisal Report ........................................................................................................................... 3 

MARKET ANALYSIS ............................................................................................................................... 4 

HIGHEST & BEST USE ............................................................................................................................ 5 

Highest & Best Use of Site As If Vacant ..................................................................................................... 5 

Highest & Best Use of Site As Improved .................................................................................................... 6 

PROPERTY DESCRIPTION ...................................................................................................................... 7 

Identification of Property .......................................................................................................................... 7 

Sales History of Property ........................................................................................................................... 7 

Site Description & Analysis ....................................................................................................................... 7 

Improvements Description & Analysis ...................................................................................................... 8 

COST APPROACH

Page 4

APPRAISAL REPORT 

 

MTT DOCKET 25-003147

 

 

 

 

 

COMPARABLE SALE PHOTOS

Page 5

APPRAISAL REPORT

Page 6

APP

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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: 25-003147

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: APPRAISAL REPORT - 25-003147

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service-25-003147-Valuation Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Taylor Cole,Brandon Cole,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003147

City Of Ann Arbor, 

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:

October 21, 2026 

HEARING TIME:

10:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

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. 25-003147

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

Page 3

MTT

Page 4

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

Taylor Cole,Brandon Cole,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003147

City Of Ann Arbor,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 25-003147

Page 2 of 6

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

Page 3

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

TAYLOR COLE, BRANDON COLE 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v. 

 

 

 

 

 

 

MTT Docket No. 25-003147 

 

CITY OF ANN ARBOR, 

Respondent 

 

 

PROOF OF SERVICE 

Heather Hyatt, states that on August 27, 2025, she served a copy of RESPONDENT’S 

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

above-captioned matter, via email, upon: 

TAYLOR COLE, BRANDON COLE 

brandoncole@gmail.com 

WILLIAM C BABUT 

wbabut@babutlaw.com 

 

 

 

 

 

 

 

/s/ Heather Hyatt______________ 

 

 

Heather Hyatt, MMAO 

 

 

Appraiser 

 

 

City of Ann Arbor

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Page 1

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

Washtenaw

County:

CITY OF ANN ARBOR

Jurisdiction:

Printed on

Parcel Number:

09-09-34-215-005

248,891C

415,600

280,900

134,700

2022

261,335C

408,900

274,200

134,700

2023

274,401C

483,800

349,100

134,700

2024

542,900S

542,900M

542,900

408,200

134,700

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

FF ALL 99.00 205.00 1.2051 1.0264 2200 100 269,385

 99 Actual Front Feet, 0.47 Total Acres Total Est. Land Value = 269,385

Land Value Estimates for Land Table 0056.056 AA Hills & Tuomy Subs

PRF 08/19/2009 NBHD Revie

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

X

 

 

X

 

X

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

 

X

X

X

X

X

X

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Ann Arbor, County of

Washtenaw, Michigan

Comments/Influences

LOT 16 ASSESSORS PLAT NO 37

Tax Description

COLE BRANDON S & TAYLOR C

2203 MELROSE AV

Ann Arbor MI 48104

Owner's Name/Address

2203 MELROSE AV

Property Address

Closed

54571

07/29/1997

Permit Prior to Conversion

2025 Est TCV 1,085,707 TCV/TFA: 365.31

Closed

MECH21-3679

11/29/2021

MECHANICAL

Map #: 

Closed

PLUMR23-2084

11/06/2023

General

P.R.E. 100% 05/16/2024 

Closed

BLDGR24-1479

07/05/2024

Radon

School: ANN ARBOR PUBLIC SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R1A

Class: RESIDENTIAL-IMPROV

0.0

PROPERTY TRANSFER 

5160/361

21-NOT USED/OTHER

OTH

07/21/2016

1

HENTSCHEL RUDOLF, HENTSCHE

HENTSCHEL R & K

100.0

PROPERTY TRANSFER 

5554/781

03-ARM'S LENGTH

WD

05/16/2024

1,100,000

COLE BRANDON S & TAYLOR C

HENTSCHEL RUDOLF, HENTSCHE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/26/2025

Page 2

Class: B -10

Effec. Age: 49

Floor Area: 2,972 

Total Base New : 666,950 E.C.F.

Total Depr Cost: 340,134 X 2.400

Estimated T.C.V: 816,322 

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 1941

Car Capacity: 2

Class: C

Exterior: Brick

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 462

% Good: 0

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CPP

CCP (1 Story)

CSEP (1 Story)

Treated Wood 

120

176

240

176

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

1

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

1

1

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

1

1

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Page 1

2025 BOARD OF REVIEW DECISION 

FROM 

734-794-6530 

March 

27, 

2025 

CITY OF ANN ARBOR 

ASSESSOR'S OFFICE 

PO BOX 8647 

ANN ARBOR, MI 48107 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

09-09-34-215-005 

2203 MELROSE AV 

COLE BRANDON S & TAYLOR C 

2203 MELROSE AV 

Ann Arbor MI 48104 

LOT 16 ASSESSORS PLAT NO 37 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending the March Board of Review. 

The Board has completed the review of parcel number 09-09-34-215-005 

and made the following determination based on the 

information provided. 

Board 

of Review Comments: 

No 

Change/Denied 

[2025 

ORIGINAL ASSESSED VALUE 

542,900 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

542,900 

| 

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

2025 

ORIGINAL TAXABLE VALUE 

542,900 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

542,900 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

if you have any questions. 

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

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

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

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

517-335-9760 

www.michigan.gov/taxtrib/ 

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

State Tax Commission 

Classification Appeals 

P.0.Box 30471 

Lansing MI 48909

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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. 25-003147

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Ann Arbor (WASHTENAW)

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

Jerry

M.I.

Last Name

Markey

Firm Name (if any)

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

301 E Huron Street

PO Box 8647

City or Town

Ann Arbor

State

Michigan

ZIP Code

48107

Telephone Number

734-794-6530

Fax Number

E-mail Address

assessor@a2gov.org

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

PETITIONER PURCHASED SUBJECT ON 05/16/2024 FOR $1,100,000. AT THIS TIME, RESPONDENT CONTENDS THE 2025 ASSESSED AND 

TAXABLE VALUES ARE CORRECT. EVIDENCE TO SUPPORT THE 2025 ASSESSED AND TAXABLE VALUES WILL BE SUBMITTED PRIOR TO THE 

HEARING IN ACCORDANCE WITH THE MICHIGAN TAX TRIBUNAL'S RULES OF PRACTICE AND PROCEDURE. 

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? 

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?

N/A

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

N/A

Under what statutory section was the Taxable Value uncapped?

N/A

N/A

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

N/A

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED

Page 3

STATE OF

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Page 1

RECEIVED 

JUN 1.7 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ToRecion 

GOVERNOR 

LANSING 

rr 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Smalt Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

"XR 

Last Name/Company Name 

TAYLOR and BRANDON 

COLE 

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

2203 Melrose Avenue 

City or Town 

State 

ZIP Code 

Ann Arbor 

Mi 

48104 

Telephone Number 

Fax Number 

(202) 570-4050 

(734) 485-6251 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall) 

brandon cole@gmail.com 

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

i] 

First Name 

Mi. 

Last Name 

WILLIAM 

Cc 

|BABUT 

mmm 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

E-mait Address (do not enter unless you want MTT to send all correspondence via e-mail} 

whabut@babutlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[yf] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

[A True Cash and Taxable Value 

{J Poverty Exemption 

[ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject property is over assessed by the City of Ann Arbor. The 2025 Taxable 

Value (TV) is $542,900.00 and the assessed value (SEV) is $542,900.00 for a True 

Cash Value (TCV) of $1,085,800.00 

The property is a 1476 sq. ft single family home 

built in 1941. Attached is comparable data that supports the appeal. We will submit 

additional evidence of comparable properties adjusted to support our petition and prove 

the property is over assessed. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[mj] No 

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

[fl March 

 [] yuly 

[J] December 

if No, check the applicable reason(s): 

[| 

Not required to attend 

0

Page 3

STA

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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

Taylor Cole,Brandon Cole,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003147

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: August 12, 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

Taylor Cole,Brandon Cole,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003147

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: August 12, 2025

PROOF OF SERVICE

I certify that a

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Page 1

RECEIVED 

JUN 1.7 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ToRecion 

GOVERNOR 

LANSING 

rr 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Smalt Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

"XR 

Last Name/Company Name 

TAYLOR and BRANDON 

COLE 

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

2203 Melrose Avenue 

City or Town 

State 

ZIP Code 

Ann Arbor 

Mi 

48104 

Telephone Number 

Fax Number 

(202) 570-4050 

(734) 485-6251 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall) 

brandon cole@gmail.com 

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

i] 

First Name 

Mi. 

Last Name 

WILLIAM 

Cc 

|BABUT 

mmm 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

E-mait Address (do not enter unless you want MTT to send all correspondence via e-mail} 

whabut@babutlaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[yf] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

[A True Cash and Taxable Value 

{J Poverty Exemption 

[ Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject property is over assessed by the City of Ann Arbor. The 2025 Taxable 

Value (TV) is $542,900.00 and the assessed value (SEV) is $542,900.00 for a True 

Cash Value (TCV) of $1,085,800.00 

The property is a 1476 sq. ft single family home 

built in 1941. Attached is comparable data that supports the appeal. We will submit 

additional evidence of comparable properties adjusted to support our petition and prove 

the property is over assessed. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[mj] No 

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

[fl March 

 [] yuly 

[J] December 

if No, check the applicable reason(s): 

[| 

Not required to attend 

0

Page 3

STA

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