Toni Zhang, Petitioner V City Of Ann Arbor, Respondent

Page 1

Michigan Tax Tribunal Appeal

Tax Year 2025

Tongxiao (Toni) Zhang & Tong Wang

Parcel Number: 09-09-10-402-133

3071 N. Spurway Drive, 

Ann Arbor, MI 48105

Michigan Tax Tribunal Hearing: October 15, 

2026

MTT Case No. 25-002568

2024 Sales of the 

Community

Subject Property: 

3071 N. Spurway Dr.

Ann Arbor, MI 48105

Page 2

Table of Contents

•

I. Executive Summary & Requested Relief

•

II. Market Evidence

•

III. Subject Property — Location & Proximity Impairment

•

IV. Comparable Sales Analysis

•

V. Reconciliation & Requested Valuation

•

Attachments / Supporting Evidence

2

Page 3

Executive Summary / Requested Relief

Basis for Appeal 

Under Michigan Constitution, Article IX, Section 3, and MCL 211.27a(1), real property is generally assessed at 50% of its True 

Cash Value (TCV)*.

Petitioner contends that the 2025 SEV of $398,600 exceeds 50% of the subject property's True Cash Value as of December 31, 

2024.

Petitioner's Position

•

North Oaks resale evidence shows that property values have not uniformly appreciated since the subject's purchase on 

July 22, 2021 (cross-sectional data analysis for 40+ condo units sales that closed in 2024 in the subject community) 

•

A review of all identified repeat sales within North Oaks since July 2021 shows that 11 of 15 properties (73.33%) 

subsequently sold below their prior purchase prices.** (FHFA repeat sales in the subject community)

•

The subject property has an unusual and permanent proximity/privacy impairment that is not adequately reflected 

in Respondent's comparable sales.

•

Model/floor plan and lot/location characteristics materially affect market value within the community and should 

be considered when selecting and adjusting comparable sales (Data support in Attachments ~ Model & Lot 

Locations.)

•

Each of Respondent's three comparable sales has materially superior characteristics that require appropriate 

adjustments when estimating the subject property's value.

•

Based on the market evidence, data analysis, and valuation adjustments presented in this appeal, Petitioner 

respectfully requests a True Cash Value of $605,431 and a corresponding SEV of $302,716.

3

*Under MCL 211.27(1), True Cash Value is defined as the property's usual selling price in the market at the 

time of assessment. For the 2025 tax year, the relevant valuation date is December 31, 2024. 

**Source from public records (Please See References and Acknowledgements)

Page 4

Market Evidence: North Oaks Villa Repeat Sales Since July 2021

•

The table identifies 16 North Oaks Villa repeat-sale properties purchased in or after July 2021. Excluding *3079 N. Spurway Dr., 15 

observations remain for trend analysis.

•

Eleven of the 15 properties (73.33%) resold below their prior purchase prices.

•

The observations show a purchase-price-weighted average annual price change of approximately −2.07% over their respective 

holding periods. The largest price drop observed is over $90,000 and the largest percentage drop is over 10%. 

Methodology: This analysis adapts the repeat-sales approach underlying the FHFA House Price Index (HPI), using purchase-price-weighted annualized changes 

from North Oaks Villa repeat sales. Transactions after December 31, 2024 are used solely to estimate the historical market trend. The resulting annual rate is 

applied over 3.45 years, from July 22, 2021 to December 31,

Page 5

The

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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: 25-002568

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

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: 20261011_PropertyTax_MIStateTribunal_VS5_wt

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Michigan Tax Tribunal Appeal

Tax Year 2025

Tongxiao (Toni) Zhang & Tong Wang

Parcel Number: 09-09-10-402-133

3071 N. Spurway Drive, 

Ann Arbor, MI 48105

Michigan Tax Tribunal Hearing: October 15, 

2026

MTT Case No. 25-002568

Page 2

Table of Contents

•

I. Executive Summary & Requested Relief

•

II. Market Evidence

•

III. Subject Property — Location & Proximity Impairment

•

IV. Comparable Sales Analysis

•

V. Reconciliation & Requested Valuation

•

Attachments / Supporting Evidence

2

Page 3

Executive Summary / Requested Relief

Basis for Appeal: Petitioner contends that the 2025 SEV of $398,600 exceeds 50% of the 

subject property's True Cash Value as of December 31, 2024.

Petitioner's Position

•

North Oaks resale evidence shows that property values have not uniformly appreciated 

since the subject's July 2021 purchase. 

•

A review of all identified repeat sales within North Oaks since July 2021 shows that 11 of 

16 properties (68.75%) subsequently sold below their prior purchase prices.*

•

The subject property has an unusual and permanent proximity/privacy impairment that is 

not adequately reflected in Respondent's comparable sales.

•

Model/floor plan and lot/location characteristics materially affect market value within 

the community and should be considered when selecting and adjusting comparable sales.

•

Each of Respondent's three comparable sales has materially superior characteristics that 

require appropriate adjustments when estimating the subject property's value.

•

Based on the market evidence and adjustments presented in this appeal, Petitioner 

respectfully requests a True Cash Value of $611,854 and a corresponding SEV of $305,927.

*Source from public records

3

Page 4

Market Evidence: North Oaks Villa Sales Pair Data Since July 2021

•

There are a total of 16 condos in our community that were purchased in or after July 2021 (when petitioner’s condo was 

purchased) and then subsequently sold later.

•

Of these 16 condos, 11 (68.75%) subsequently sold below their prior purchase prices.

•

The largest price drop observed is over $90,000 and the largest percentage drop is over 10%. 

•

The purchase-price-weighted average annual percentage change is −1.77%, indicating an overall declining price trend of the North 

Oaks Villa condos since July 2021. Using 365 days per year, the period from July 22, 2021 to December 31, 2024 is approximately 

3.45 years.

4

Address

Purchase Date

Sale Date

Yeas in-between Purchase Price Sale Price Price Change Price Change % Annual % Change

1

3077 N SPURWAY DR

2021-07-12 2026-06-10

4.91

624,995 610,000 

-14,995

-2.40%

-0.49%

2

3079 N SPURWAY DR

2021-07-16 2024-07-17

3.00

690,000 758,000 

68,000

9.86%

3.18%

3

3106 MILLBURY LN

2021-09-10 2024-04-22

2.61

838,801 799,000 

-39,801

-4.74%

-1.84%

4

3083 N SPURWAY DR

2022-01-27 2024-04-17

2.22

615,000 660,000 

45,000

7.32%

3.23%

5

3095 MILLBURY LN

2022-04-22 2026-02-20

3.83

965,471 875,000 

-90,471

-9.37%

-2.53%

6

3097 MILLBURY LN

2022-04-28 2023-10-11

1.45

677,593 699,000 

21,407

3.16%

2.16%

7

3099 MILLBURY LN

2022-05-24 2025-08-01

3.19

653,674 600,000 

-53,674

-8.21%

-2.65%

8

3101 MILLBURY LN

2022-05-25 2022-12-16

0.56

926,928 850,000 

-76,928

-8.30%

-14.30%

9

3111 MILLBURY LN

2022-09-07 2024-03-29

1.56

714,367 667,000 

-47,367

-6.63%

-4.31%

10

3312 SUNTON RD

2022-10-20 2026-04-08

3.47

799,846 740,000

Page 5

The subject's July

Page 6

6

Pro

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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: 25-002568

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: 

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 

 

 

 

 

 

TONI ZHANG 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v. 

 

 

 

 

 

 

MTT Docket No. 25-002568 

 

CITY OF ANN ARBOR, 

Respondent 

 

 

PROOF OF SERVICE 

Heather Hyatt, states that on September 23, 2026, she served a copy of RESPONDENT’S 

VALUATION REPORT and this PROOF OF SERVICE relative to the above-captioned matter, 

via email, upon: 

TONI ZHANG 

tw_ustc@yahoo.com 

 

 

 

 

 

 

 

 

/s/ Heather Hyatt______________ 

 

 

Heather Hyatt, MMAO 

 

 

Senior Appraiser 

 

 

City of Ann Arbor

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Page 1

HEARING: 

THURSDAY, OCTOBER 15 | 11:30 AM 

MICHIGAN TAX TRIBUNAL 

RESIDENTIAL VALUATION REPORT 

 

 

 

 

 

 

 

 

 

MTT DOCKET NUMBER: 25-002568 

PETITIONER: 

TONI ZHANG 

RESPONDENT: 

CITY OF ANN ARBOR 

YEAR: 

2025 

ADDRESS: 

3071 N SPURWAY DR 

PARCEL NUMBER: 

09-09-10-402-133

Page 2

September 22, 2026 

Gerard Markey, Assessor 

Michael Gonzales, Deputy Assessor 

 

City of Ann Arbor 

301 E. Huron St. 

Ann Arbor, MI 48104 

 

Dear Mr. Jerry Markey: 

 

At your request, I have prepared a valuation disclosure of the property located at 3071 N 

Spurway Dr, in the City of Ann Arbor, Washtenaw County, Michigan. An exterior inspection 

was completed on September 16, 2026, by Harley Day and a street review was conducted 

on September 3, 2026. This report is based on an effective date of December 31, 2024. 

 

The purpose of the valuation disclosure is to estimate the True Cash Value of the property 

for the Michigan Tax Tribunal. 

 

"True Cash Value" is defined by "MCL 211.27" as: 

“As used in this act, "cash value" means the usual selling price at the place where the 

property to which the term is applied is at the time of assessment, being the price, which 

could be obtained for the property at private sale, and not at forced or auction sale." 

 

Based on this definition, it is my estimate that the True Cash Value of the property is as 

of: 

December 31, 2024, is: $808,000 (eight hundred and eight thousand dollars) 

 

This Valuation Report contains the results of the research and analysis that provides the 

foundation for the estimate of market value. 

 

Respectfully, 

 

 

 

Heath R. Gorney, MMAO 

Senior Appraiser

Page 3

VALUATION REPORT 

 

MTT DOCKET 25-002568 

 

 

TABLE OF CONTENTS 

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

VALUATION 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 

NEIGHBORHOOD DESCRIPTION ..........................................................................................................4 

MARKET ANALYSIS .............................................................................................................................5 

HIGHEST & BEST

Page 4

VA

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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: 25-002568

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

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: 3071 N Spurway Valuation Report

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service-25-002568-Valuation Report

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

Toni Zhang,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER OF PARTIAL DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: August 25, 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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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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

Toni Zhang,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002568

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 15, 2026 

HEARING TIME:

11:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

425208668 

 

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. 25-002568

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

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

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

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

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

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

filing) system.

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

Toni Zhang,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002568

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. 25-002568

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 any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 29, 2025

PROOF OF SERVICE

I certify that a copy of

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

Toni Zhang, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on August 06, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 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

Toni Zhang, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on August 06, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 29, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Toni Zhang, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on August 06, 2025, and the default has been timely cured.

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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. 25-002568

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

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 AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

If Yes, check which BOR Petitioner

Page 4

%RDUGRI5HYL

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

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

08/08/2025 02:44 PM

BOARD OF REVIEW DECISION

ANN ARBOR, MI 48107

PO BOX 8647

ASSESSOR'S OFFICE

CITY OF ANN ARBOR

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2024

100.0000

2024

387,500

"BOARD OF REVIEW" TAXABLE VALUE 

404,300

2024 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2024

387,500

404,300

2024 ORIGINAL ASSESSED VALUE

MARKET ADJUSTMENT - AV & TV

Board of Review Comments:

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

09-09-10-402-133

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ANN ARBOR MI 48105

2898 RAYFIELD AVE

ZHANG TONGXIAO

UNIT 133 NORTH OAKS CONDOMINIUMS Split/Combined on

02/24/2017 from 09-09-10-402-001;

3071 N SPURWAY DR

09-09-10-402-133

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2024

Page 2

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

08/08/2025 02:40 PM

BOARD OF REVIEW DECISION

ANN ARBOR, MI 48107

PO BOX 8647

ASSESSOR'S OFFICE

CITY OF ANN ARBOR

“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.”

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

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

100.0000

2025

398,600

"BOARD OF REVIEW" TAXABLE VALUE 

398,600

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

398,600

398,600

2025 ORIGINAL ASSESSED VALUE

ASSESSMENT DETERMINED TO BE ACCURATE

Board of Review Comments:

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

09-09-10-402-133

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

ANN ARBOR MI 48105

2898 RAYFIELD AVE

ZHANG TONGXIAO

UNIT 133 NORTH OAKS CONDOMINIUMS Split/Combined on

02/24/2017 from 09-09-10-402-001;

3071 N SPURWAY DR

09-09-10-402-133

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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

Toni Zhang,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: August 6, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-002568

Page 2 of 4

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Toni Zhang,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002568

City Of Ann Arbor,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action

Page 4

MT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Toni

M.I.

Last Name/Company Name

Zhang

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

Ann Arbor

3071 N Spurway Dr

City or Town

ANN ARBOR

State

Michigan

ZIP Code

48105

Telephone Number

734-263-5108

Fax Number

E-mail Address

tw_ustc@yahoo.com

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

First Name

Toni

M.I.

Last Name

Zhang

Firm Name (if any)

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

3071 n Spurway DR

City or Town

ANN ARBOR

State

Michigan

ZIP Code

48105

Telephone Number

7342635108

Fax Number

E-mail Address 

tw_ustc@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *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]

3071 North Spurway Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ann Arbor

Michigan

48105

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

County 

Washtenaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We respectfully appeal the current taxable value assessment of $797,200 for our property and request a reduction. We believe the current taxable value does not 

reasonably reflect the fair market value of the property, given the significant changes in both the condition of our community and the broader housing market over 

the past two years.

There has been ongoing deterioration in the condition of our residential community and its surroundings, which has negatively impacted property values. The 

reputation of the community has declined, as reflected in numerous public discussions on platforms such as Reddit. Homeowners have initiated legal action against 

the builder, Toll Brothers, citing broken promises related to essential infrastructure—such as uncompleted or poorly maintained walking paths, lawn care, irrigation 

repairs, and drainage fixes.

Additionally, many homeowners have expressed serious dissatisfaction with the current property management company, citing high fees and poor service. Residents 

have proposed replacing the company due to inadequate oversight of persistent issues like foundation leaks, ventilation problems, and damage to irrigation systems 

caused during construction.

Our specific lot has suffered disproportionately. Last year, the builder completed the

Page 3

STATE

Page 4

S

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

Toni Zhang,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002568

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 6, 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

Toni Zhang,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002568

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 6, 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

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

Michigan Tax Tribunal Appeal

Tongxiao (Toni) Zhang & Tong Wang

June, 2025

3071 N Spurway Drive, Ann Arbor, MI 48105

Michigan Tax Tribunal Appeal 

Tongxiao (Toni) Zhang & Tong Wang 

June, 2025 

3071 

N Spurway Drive, Ann Arbor, MI 48105

Page 2

Contents

Pricing of Comparable Condos

Building Quality Issues

Unsatisfying HOA Management Services

Decline in Home Values and Demand

Community Reputation and Legal Action Against Builder

Considerations Specific to Our Condo

Summary

Page 3

Pricing of Comparable Condos

PARCEL NUMBER

PROPERTY ADDRESS SALE DATE SALE PRICE YEAR BUILT BED FULL BATH 1/2 BATH FLOOR AREA

09-09-15-104-255

2834 RIDINGTON

01/28/25

$587,500 

2019 

3 

2 

1

2,110 

09-09-10-402-200

3033 N SPURWAY

12/16/24

$735,000 

2018 

0 

3 

1

2,393 

09-09-10-402-038

3072 N SPURWAY

08/19/24

$749,000 

2019 

4 

3 

1

2,323 

09-09-10-402-137

3079 N SPURWAY

07/17/24

$758,000 

2020 

0 

3 

1

2,403 

09-09-10-402-139

3083 N SPURWAY

04/17/24

$660,000 

2021 

0 

2 

1

2,260 

09-09-10-402-106

3106 MILLBURY

04/22/24

$799,000 

2021 

4 

4 

1

2,620 

09-09-10-402-119

3111 MILLBURY

03/29/24

$667,000 

2022 

3 

2 

1

2,326 

09-09-10-402-125

3123 MILLBURY

12/20/24

$764,779 

2023 

4 

3 

2

2,535 

09-09-10-402-162

3206 BRACKLEY

05/28/24

$775,000 

2019 

3 

2 

1

2,663 

09-09-10-402-193

3209 BRACKLEY

06/05/24

$780,000 

2018 

3 

2 

1

2,455 

09-09-10-402-181

3233 ARDLEY

01/24/24

$806,995 

2017 

3 

2 

2

2,869 

09-09-10-402-180

3235 ARDLEY

03/27/24

$724,995 

2017 

3 

3 

1

2,332 

09-09-10-402-173

3251 BRACKLEY

04/19/24

$755,943 

2023 

0 

1 

0

2,540 

09-09-10-402-154

3252 BRACKLEY

04/05/24

$672,500 

2020 

4 

3 

1

2,323 

09-09-10-402-172

3253 BRACKLEY

05/22/24

$692,495 

2023 

0 

1 

0

2,207 

09-09-10-402-171

3255 BRACKLEY

05/10/24

$799,995 

2023 

0 

1 

0

2,375 

09-09-10-402-169

3259 BRACKLEY

12/19/24

$699,995 

2023 

3 

3 

1

2,187 

09-09-10-402-168

3261 BRACKLEY

09/12/24

$694,995 

2023 

3 

3 

1

2,540 

09-09-10-402-130

3273 HAYSTER

10/28/24

$740,000 

2023 

3 

2 

1

2,455 

09-09-10-402-149

3274 HAYSTER

03/22/24

$800,000 

2020 

5 

3 

1

2,401 

09-09-10-402-148

3276 HAYSTER

01/12/24

$765,000 

2020 

4 

2 

1

2,716 

09-09-10-402-068

3320 ROSEFORD

08/09/24

$714,995 

2023 

3 

3 

1

2,226 

09-09-10-402-071

3326 ROSEFORD

04/29/24

$670,000 

2023 

3 

3 

1

2,298 

09-09-10-402-073

3330 ROSEFORD

04/11/24

$689,995 

2023 

3 

2 

1

2,276 

09-09-10-402-074

3332 ROSEFORD

04/01/24

$700,000 

2023 

0 

1 

0

2,367 

09-09-10-402-075

3334 ROSEFORD

05/17/24

$680,000 

2023 

0 

1 

0

2,600 

09-09-10-402-076

3336 ROSEFORD

04/26/24

$600,000 

2023 

0 

1 

0

2,561 

09-09-10-402-077

3338 ROSEFORD

05/15/24

$549,995 

2023 

0 

1 

0

2,246 

09-09-10-402-078

3340 ROSEFORD

05/28/24

$575,000 

2023 

0 

1 

0

2,281 

09-09-10-402-087

3356 ROSEFORD

02/08/24

$549,995 

2023 

3 

2 

1

2,274 

09-09-10-402-088

3358 ROSEFORD

04/12/24

$575,000 

2023 

3 

2 

1

2,419 

09-09-10-402-089

3360 ROSEFORD

03/19/24

$550,000 

2023 

3 

2 

1

2,274 

09-09-10-402-090

3362 ROSEFORD

01/26/24

$599,995 

2018 

3 

3 

1

2,251 

09-09-10-402-091

3364 ROSEFORD

06/21/24

$590,000 

2023 

3 

2 

1

2,636 

09-09-10-402-095

3372 ROSEFORD

01/23/25

$679,000 

2022 

3 

2 

1

2,420 



35 condos in the same 

community



Sales occurred in 2024 

and 2025



Sale price not

necessarily proportional 

to square footage



Brandeis Model is 

significantly standing 

out with 100K+ in value 

for the same 

squaefootage



Lots with pond

Page 4

Buildin

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Toni

M.I.

Last Name/Company Name

Zhang

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

Ann Arbor

3071 N Spurway Dr

City or Town

ANN ARBOR

State

Michigan

ZIP Code

48105

Telephone Number

734-263-5108

Fax Number

E-mail Address

tw_ustc@yahoo.com

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

First Name

Toni

M.I.

Last Name

Zhang

Firm Name (if any)

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

3071 n Spurway DR

City or Town

ANN ARBOR

State

Michigan

ZIP Code

48105

Telephone Number

7342635108

Fax Number

E-mail Address 

tw_ustc@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *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]

3071 North Spurway Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Ann Arbor

Michigan

48105

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW)

County 

Washtenaw

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

We respectfully appeal the current taxable value assessment of $797,200 for our property and request a reduction. We believe the current taxable value does not 

reasonably reflect the fair market value of the property, given the significant changes in both the condition of our community and the broader housing market over 

the past two years.

There has been ongoing deterioration in the condition of our residential community and its surroundings, which has negatively impacted property values. The 

reputation of the community has declined, as reflected in numerous public discussions on platforms such as Reddit. Homeowners have initiated legal action against 

the builder, Toll Brothers, citing broken promises related to essential infrastructure—such as uncompleted or poorly maintained walking paths, lawn care, irrigation 

repairs, and drainage fixes.

Additionally, many homeowners have expressed serious dissatisfaction with the current property management company, citing high fees and poor service. Residents 

have proposed replacing the company due to inadequate oversight of persistent issues like foundation leaks, ventilation problems, and damage to irrigation systems 

caused during construction.

Our specific lot has suffered disproportionately. Last year, the builder completed the

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