Record Finder / 26-000698-TT
Michigan
The Kelly Pietras Living Trust Petitioner V Township Of Orion Respondent
- Petitioner
- The Kelly Pietras Living Trust
- Respondent
- Township Of Orion
Case overview
- Docket number
- 26-000698-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 07/10/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Evidence was received. | Not recorded | Not recorded | 06/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order Correcting Docket | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 06/22/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/22/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-17_16-42-52.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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, 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.
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MTT Docket No. 26-000698 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, 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
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MTT
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ST
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MBOR Change Notice (4).pdfRead complete document text →
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BOARD OF REVIEW DECISION LAKE ORION, MI 48360 2323 JOSLYN ROAD CHARTER TOWNSHIP OF ORION FROM 2026 07/10/2026 03:06 PM 407 (RESIDENTIAL CONDOMINIUMS THIS PROPERTY IS CLASSIFIED THE KELLY PIETRAS LVNG TRST DATED J PIETRAS TRUSTEE, KELLY 2163 CRAIGEND LN LAKE ORION, MI 48362-2186 T4N, R10E, SECS 4 & 9 OAKLAND COUNTY CONDOMINIUM PLAN NO 1386 TURNBERRY ON THE NEW COURSE AT INDIANWOOD UNIT 32 LIBER 23975 P 547 11-07-01 FR 09- 176-019 2163 CRAIGEND LN O -09-04-301-032 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: They have made the following determination based on the information you supplied. O -09-04-301-032 The Board has completed their review of parcel number 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. Board of Review Comments NO CHANGE TO CURRENT VALUES 330,510 2026 ORIGINAL ASSESSED VALUE "BOARD OF REVIEW" ASSESSED VALUE 2026 330,510 (If the above amounts are the same, no revisions have occured) 330,510 2026 ORIGINAL TAXABLE VALUE 2026 330,510 "BOARD OF REVIEW" TAXABLE VALUE PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 2026 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
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scanswer_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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000698 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Orion (OAKLAND) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name MITCHELL E M.I. Last Name ELROD Firm Name (if any) ORION TOWNSHIP ASSESSING DEPARTMENT Address (No., Street, P.O. Box or Rural Route) 2323 JOSLYN City or Town LAKE OROIN State Michigan ZIP Code 48360 Telephone Number 2483910304 E-mail Address assessing@oriontownship.org Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: PRELIMINARY ANALYSIS INDICATES A 2026 TRUE CASH VALUE OF $661,020. FURTHER ANALYSIS AND COMPARABLES WILL BE PROVIDED PRIOR TO A SCHEDULED HEARING. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: O-09-04-301-032 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 330510 Current Taxable Value as established by the Board of Review: 330510 What do you believe is the fair market value? 661020 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ MITCHELL ELROD Attorney or Authorized Agent’s Signature: /s/
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Akrivis appraisal 2163 Craigend Ln Lake Orion MI 48362.pdfRead complete document text →
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Akrivis 920.716.8776 Page 1 | 24 question@akrivisteam.com Made in the United States of America Desktop Appraisal - Residential - Single Family Requested By: Kelly Pietras Institution: Individual Request Date: 6/17/2026 Evaluation ID: YeaYZzDw9HUhm7cDuqmx Author: Erin Sepmoree Intended user: Oakland County & Kelly Pietras 2163 Craigend Ln, Lake Orion, MI 48362 Effective date: 1/1/2026 Report date: 6/30/2026 Inspection: The author reviewed photos of the subject provided by the client for this report.
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Akrivis 920.716.8776 Page 2 | 24 question@akrivisteam.com Made in the United States of America EXECUTIVE SUMMARY Subject Information Property Type: Residential - Single Family Address: 2163 Craigend Ln, Lake Orion, MI 48362 Parcel ID(s): 09-04-301-032 Legal Description: T4N, R10E, SECS 4 & 9 OAKLAND COUNTY CONDOMINIUM PLAN NO 1386 TURNBERRY ON THE NEW COURSE AT INDIANWOOD UNIT 32 LIBER 23975 P 547 11-07-01 FR 09-176-019 Assessment: $330,510 (2026) Current & Proposed use: primary residence Site area: 0.21 acres Building SF: 3,301 SF Year built: 2018 Residential Style: 2 Story - Site Built (1 living unit) Subject zoning: SE, Suburban Estates Flood info: Flood Zone(s): X (unshaded) (FEMA Panel 26125C0218F, dated 9/29/2006) The subject is in a residential part of Lake Orion, MI. Recently, property values in the area have had modest growth. Sale History: The subject property previously sold on 7/30/2025 for $550,000. The property is not currently listed for sale. Current Listing: None Offer to Purchase: None Subject source(s): assessor records and general research
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Akrivis 920.716.8776 Page 3 | 24 question@akrivisteam.com Made in the United States of America Intended Use tax assessment Intended User(s) Oakland County & Kelly Pietras Marketing Period 0-3 months Exposure Time 0-3 months Extraordinary Assumptions The appraiser has not made an exterior or interior inspection of the subject property but has reviewed any third party data that has been provided. Extraordinary assumptions must be made that there are no adverse conditions associated with the improvements or the subject site; that the subject is adequately maintained, livable, and marketable; and that the subject has no functional/external obsolescence that would impact the results of this assignment, unless otherwise noted in the report. Additionally, this is a retrospective appraisal and an assumption is made that the subject is in similar condition as of the retrospective date vs report date. The value derived in this appraisal may differ if any of these conditions are found to be false. Hypothetical Conditions There are no hypothetical conditions made in this appraisal. Highest and Best Use There are no hypothetical conditions made in this appraisal. Interest Appraised Fee Simple Value Indications Approach Sales Approach $585,000 | $177 per SF Reconciled Market Value Retrospective $585,000
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Akrivis 920.716.8776 Page 4 | 24 question@akrivisteam.com Made in the United States of America SUBJECT PHOTOS
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Akrivis 920.716.8776 Page 5 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 6 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 7 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 8 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 9 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 10 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 11 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 12 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 13 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 14 | 24 question@akrivisteam.com Made in the United States of America
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Akrivis 920.716.8776 Page 15 | 24 question@akrivisteam.com Made in the United States of America SALES COMPARISON APPROACH 1 SUBJECT PROPERTY COMPARABLE 1 COMPARABLE 2 COMPARABLE 3 2163 Craigend Ln 108 Greenan Ln 84 Greenan Ln 418 Greenan Ln Lake Orion, MI 48362 Lake Orion, MI 48362 Lake Orion, MI 48362 Lake Orion, MI 48362 Subject Comp 1 Adj Comp 2 Adj Comp 3 Adj Sale Date 7/30/2025 12/19/2025 $855 11/26/2025 $2,330 8/29/2025 $8,164 Sale Price $550,000 $600,000 - $590,500 - $596,000 - Time-Adj Sale Price $550,000 $600,855 - $592,830 - $604,164 - Time-Adj $ per SF $167 $209 - $223 - $214 - Location Lake Orion, MI Lake Orion, MI - Lake Orion, MI - Lake Orion, MI - Site Acres 0.21 0.34 - 0.26 - 0.28 - Year Built 2018 2017 - 2021 - 2009 - Construction Quality average average - average - average - Property Condition average average - good ($80,000) good ($80,000) Building SF 3,301 3,933 - 2,656 - 2,828 - Finished SF above grade 3,301 2,872 $42,900 2,656 $64,500 2,828 $47,300 Finished SF basement 0 1,061 ($43,501) 0 - 0 - Outbuilding Value $0 $0 - $0 - $0 - Bedroom Count 4 4 - 4 - 3 - Bathrooms 3/0/0 4/0/1 ($16,200) 2/0/1 $5,600 2/0/1 $5,600 Parking Features 3/0/0 3/0/0 - 3/0/0 - 2/0/0 $11,000 Residential Style Details 2-Story 2-Story - 2-Story - 2-Story - Final Adjusted Value $584,054 $582,930 $588,064 Gross Adjustments $103,456 $152,430 $152,064 Net Adjustments ($15,946) ($7,570) ($7,936) 1 Please note that the table shown above may use rounded values. The exact values are calculated in a spreadsheet and can include many more decimal values than are feasible to display here. Sales Approach Indicated Value: $585,000 |
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-000698 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: Akrivis appraisal 2163 Craigend Ln Lake Orion MI 48362 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Correcting_Docket.2026-06-22_18-04-39.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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Kelly Pietras. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is The Kelly Pietras Living Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.1 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: /s/ Patricia L. Halm Entered: June 22, 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 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Kelly Pietras. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is The Kelly Pietras Living Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.2 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: /s/ Patricia L. Halm Entered: June 22, 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 2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Kelly Pietras. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is The Kelly Pietras Living Trust. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.3 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: /s/ Patricia L. Halm Entered: June 22, 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 3 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.3804112b-be45-43b0-8cc2-b000f53ffe5c.pdfRead complete document text →
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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 Kelly M.I. Last Name/Company Name Pietras Mailing Address (No., Street, P.O. Box or Rural Route) 2163 Craigend LN City or Town Lake Orion State Michigan ZIP Code 48362-2186 Telephone Number 248-568-7033 Fax Number E-mail Address pietraskelly@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] 2163 Craigend LN
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Lake Orion Michigan 48362-2186 Taxing Authority (City or Township) Township Of Orion (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal I am writing to formally appeal the 2026 assessed valuation for the property located at 2163 Craigend Lane, Lake Orion, MI 48362; Property ID: O -09-04-301-032 & Initial Petition Number: M26-40. Requesting the property’s taxable value be re-assessed to $275,000. I purchased the property in August 2025 for $550,000. At the time of purchase, the home had been listed on the market for over 5 months without selling (13FEB2025-30JUL2025), which indicates that the final purchase price reflected market resistance and the fair market value under prevailing conditions. Therefore, the sale price should be considered strong evidence of the property’s true value, this was not a distress sale. This is my primary and only residence. The property’s taxable value increased from $269,240 to $330,510, representing a value of $661,020, more the $100,000 over market value. I respectfully request that the assessment be reconsidered as this increase does not appear to accurately reflect the property's true market value or the circumstances of its sale as $550,000 or $275,000 assessed valuation. 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: O-09-04-301-032 Classification of Property: Personal Residential
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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: 330510 Current Taxable Value as established by the BOR: 330510 What do you believe is the fair market value (also known as True Cash Value)? 550000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not
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S
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SC_Notice_of_Docket_Number.2026-06-22_18-01-00.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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, 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: June 22, 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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, 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: June 22, 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 The Kelly Pietras Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000698 Township Of Orion, 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: June 22, 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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Pietras 2163 Craigend Ln Lake Orion MI Valuation .pdfRead complete document text →
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Property Tax Assessment Appeal Property Address: 2163 Craigend Lane Lake Orion, MI 48362 To Whom It May Concern, I am writing to formally appeal the 2026 assessed valuation for the property located at 2163 Craigend Lane, Lake Orion, MI 48362; Property ID: O -09-04-301-032 & Initial Petition Number: M26-40. Requesting the property’s taxable value be re-assessed to $275,000. I purchased the property in August 2025 for $550,000. At the time of purchase, the home had been listed on the market for over 5 months without selling (13FEB2025-30JUL2025), which indicates that the final purchase price reflected market resistance and the fair market value under prevailing conditions. Therefore, the sale price should be considered strong evidence of the property’s true value, this was not a distress sale. This is my primary and only residence. The property’s taxable value increased from $269,240 to $330,510, representing a value of $661,020, more the $100,000 over market value. I respectfully request that the assessment be reconsidered as this increase does not appear to accurately reflect the property's true market value or the circumstances of its sale as $550,000 or $275,000 assessed valuation. I have included: • Closing statement from the August 2025 purchase • Comparable homes recently sold within the subdivision o The comparable homes are all are custom built, with cathedral ceilings and finished basements o My home is builder base, unfinished basement and standard ceilings • Notice of Assessment • Lake Orion – 2026 March Board of Review Decision Thank you for your time and consideration. Sincerely, Kelly Pietras 2163 Craigend Lane Lake Orion, MI 48362 +1(248)586-7033 / pietraskelly@gmail.com
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Sold at Sold at $/f2 H £2 Total Above $/f2 (above Address Design @ Basement Sold Selling Price Finished Ft2 Ground Ft2 (Finished) ground) Builder Base 8ft ceilings 2163 Craigend Ln (2025) |Vinyl Flooring 4 4|Unfinished|7/30/25| $ 550,000 3,301 3,301 [$ 166.62 | $ 166.62 2163 Craigend Ln (2026) Revised Tax Value per county $ 661,020 3,301 3,301 | $ 200.25 | $ 200.25 Custon Home Open Architecture Finished 83 Greenan Ln Cathederial ceilings! 5 6|Walkout 8/1/25| $ 775,000 7,299 4,799 | $ 106.18 | $ 161.49 Custon Home Open Architecture 192 Greenan Ln Cathederial ceilings| 4 5|Finished 7/8/25 | $ 497,119 5,174 3568 |S 96.08 |S 139.33 Custon Home Open Architecture 146 Crosbie Ct Cathederial ceilings 4 3|Finished 3/5/26 $ 610,000 4,713 3,413 | S$ 129.43 |S 178.73
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2163 Craigend Lane (32) 83 Greenan Ln (7) 192 Greenan Ln (59) 146 Crosbie Ct (62) Address Design Sold Sold at $/ft2 2163 Craigend Ln (2025) Builder Base 8ft ceilings Vinyl Flooring 7/30/25 166.62 $ 2163 Craigend Ln (2026) Revised Tax Value per county 200.25 $ 83 Greenan Ln Custon Home Open Architecture Cathederial ceilings 8/1/25 161.49 $ 192 Greenan Ln Custon Home Open Architecture Cathederial ceilings 7/8/25 139.33 $ 146 Crosbie Ct Custon Home Open Architecture Cathederial ceilings 3/5/26 178.73 $
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2026 MARCH BOARD OF REVIEW DECISION FROM y CHARTER TOWNSHIP OF ORION ‘ASSESSING DEPARTMENT 2323 JOSLYN ROAD - LAKE ORION MI 48360 PROPERTY IDENTIFICATION: 0 -09-04-301-032
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.3804112b-be45-43b0-8cc2-b000f53ffe5c.pdfRead complete document text →
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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 Kelly M.I. Last Name/Company Name Pietras Mailing Address (No., Street, P.O. Box or Rural Route) 2163 Craigend LN City or Town Lake Orion State Michigan ZIP Code 48362-2186 Telephone Number 248-568-7033 Fax Number E-mail Address pietraskelly@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] 2163 Craigend LN
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Lake Orion Michigan 48362-2186 Taxing Authority (City or Township) Township Of Orion (OAKLAND) County Oakland Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal I am writing to formally appeal the 2026 assessed valuation for the property located at 2163 Craigend Lane, Lake Orion, MI 48362; Property ID: O -09-04-301-032 & Initial Petition Number: M26-40. Requesting the property’s taxable value be re-assessed to $275,000. I purchased the property in August 2025 for $550,000. At the time of purchase, the home had been listed on the market for over 5 months without selling (13FEB2025-30JUL2025), which indicates that the final purchase price reflected market resistance and the fair market value under prevailing conditions. Therefore, the sale price should be considered strong evidence of the property’s true value, this was not a distress sale. This is my primary and only residence. The property’s taxable value increased from $269,240 to $330,510, representing a value of $661,020, more the $100,000 over market value. I respectfully request that the assessment be reconsidered as this increase does not appear to accurately reflect the property's true market value or the circumstances of its sale as $550,000 or $275,000 assessed valuation. 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: O-09-04-301-032 Classification of Property: Personal Residential
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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: 330510 Current Taxable Value as established by the BOR: 330510 What do you believe is the fair market value (also known as True Cash Value)? 550000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not
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