Record Finder / 26-000621-TT
Michigan
Toni Zhang Petitioner V City Of Ann Arbor Respondent
- Petitioner
- Toni Zhang
- Respondent
- City Of Ann Arbor
Case overview
- Docket number
- 26-000621-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Notice of Filing | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | RESP | Not recorded | 06/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 06/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Petition has been verified | Not recorded | 1 | 06/03/2026 | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 06/03/2026 | Not recorded | Download |
| 3 | Attachments to the Petition were filed | PET | Not recorded | 04/15/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/15/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/15/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-08-12_15-20-35.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 Toni Zhang, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000621 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.
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MTT Docket No. 26-000621 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 Toni Zhang, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000621 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
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Proof of Service-26-000621-Answer.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ZHUO TONI MICHIGAN TAX TRIBUNAL Petitioner, v. MTT Docket No. 26-000621 CITY OF ANN ARBOR, Respondent PROOF OF SERVICE Heather Hyatt states that on June 22, 2026, she served a copy of RESPONDENT’S PROPERTY TAX APPEAL ANSWER FORM and this PROOF OF SERVICE relative to the above- captioned matter, via email, upon: TONI ZHANG tw_ustc@yahoo.com /s/ Heather Hyatt______________ Heather Hyatt, MMAO Senior Appraiser City of Ann Arbor
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2026 Record Card - 3071 N Spurway Dr.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** Washtenaw County: CITY OF ANN ARBOR Jurisdiction: Printed on Parcel Number: 09-09-10-402-133 385,245C 428,600 358,600 70,000 2023 387,500S 387,500M 404,300 334,300 70,000 2024 398,600S 398,600M 398,600 328,600 70,000 2025 380,000S 380,000M 380,000 310,000 70,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value <Site Value A> Unit rate 140000 100 140,000 0.00 Total Acres Total Est. Land Value = 140,000 Land Value Estimates for Land Table 0033.033 North Oaks AM 12/28/2020 Inspected Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Ann Arbor, County of Washtenaw, Michigan Split/Comb. on 02/24/2017 completed 02/24/2017 RDoletzky master deed ; Parent Parcel(s): 09-09-10-402-001; Child Parcel(s): From 09-09-10-402-002 to 09-09-10-402-209; ----------------------------------------- Comments/Influences UNIT 133 NORTH OAKS CONDOMINIUMS Split/Combined on 02/24/2017 from 09-09-10-402-001; Tax Description ZHANG TONGXIAO 3071 SPURWAY ANN ARBOR MI 48105 Owner's Name/Address 3071 N SPURWAY DR Property Address Closed PLUM20-0617 05/17/2020 NEW SERVICE WATER/SEWER 2026 Est TCV 760,069 TCV/TFA: 277.90 Closed PLUM21-0244 02/03/2021 PLUMBING Map #: Closed MECH21-0441 02/17/2021 MECHANICAL P.R.E. 100% 07/22/2021 Closed MECH21-0726 03/15/2021 MECHANICAL School: ANN ARBOR PUBLIC SCHOOLS Status Number Date Building Permit(s) Zoning: R4A Class: RESIDENTIAL-IMPROV 100.0 PROPERTY TRANSFER 5148/958 03-ARM'S LENGTH WD 05/02/2016 9,210,950 TOLL MI VI LIMITED PARTNER BETTY N SPURWAY TRUST 100.0 PROPERTY TRANSFER XXXX/XXX 03-ARM'S LENGTH PTA 07/22/2021 737,797 ZHANG TONGXIAO TOLL MI VI LIMITED PARTNER Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 06/04/2026
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Class: C +10 Effec. Age: 6 Floor Area: 2,735 Total Base New : 478,009 E.C.F. Total Depr Cost: 449,325 X 1.380 Estimated T.C.V: 620,069 Carport Area: Roof: Bsmnt Garage: Year Built: Car Capacity: Class: C Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?: Auto. Doors: 0 Mech. Doors: 0 Area: 386 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CCP (1 Story) Composite 48 160 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System 1 1 1 (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic 1 1 (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 4 1 3 5 4 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. Ex. X No./Qual. of Fixtures Amps Service 0 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: Unsupported Len: Cntr.Sup: (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) 1113 234 (9) Basement Finish Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (8) Basement Basement: 1566 S.F. Crawl: 0 S.F. Slab: 0 S.F. Height to Joists: 0.0 (7) Excavation (6) Ceilings Kitchen: Other: Other: (5) Floors H.C. X Solid Doors: Small Ord X Lg Size of Closets Min Ord X Ex Trim & Decoration Plaster Wood T&G Drywall Paneled (4) Interior Eavestrough Insulation Front Overhang Other Overhang 0 0 (3) Roof (cont.) *** Information herein deemed reliable but not guaranteed*** Residential Building 1 of 1 Printed on Parcel Number: 09-09-10-402-133 Chimney: Asphalt Shingle X Gambrel Mansard Shed Gable Hip Flat X (3) Roof Wood Sash Metal Sash Vinyl Sash Double Hung Horiz. Slide Casement Double Glass Patio Doors Storms & Screens Large Avg. Small X Many Avg. Few X (2) Windows Wood/Shingle Aluminum/Vinyl Brick Insulation X (1) Exterior Basement 1st Floor 2nd Floor Bedrooms Room List Condition: Good Remodeled 0 Yr Built 2020 10% F Building Style: 2 STORY, C-BC Wood Frame X Single Family Mobile Home Town Home Duplex A-Frame X Building Type 06/04/2026
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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: 26-000621 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: 2026 Record Card - 3071 N Spurway Dr Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service-26-000621-Answer Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2026 MBOR Decision Letter-3071 N Spurway Dr.pdfRead complete document text →
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2026 BOARD OF REVIEW DECISION Fro 734-794-6530 March 27, 2026 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 09-09-10-402-133 ~~ 3071 N SPURWAY DR ZHANG TONGXIAO 3071 SPURWAY ANN ARBOR MI 48105 UNIT 133 NORTH OAKS CONDOMINIUMS Split/Combined on 02/24/2017 from 09-09-10-402-001; THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-10-402-133 and made the following determination based on the information provided. Board of Review Comments: No Change/Denied [2026 ORIGINAL ASSESSED VALUE 380,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 380,000 | (If the above amounts are the same, no revisions have occurred) 2026 ORIGINAL TAXABLE VALUE 380,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 380,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 517-335-9760 www.michigan.gov/taxtrib/ Property Classification appeals ONLY may be appealed to the State Tax Commission: State Tax Commission Classification Appeals P.0.Box 30471 Lansing MI 48909
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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. 26-000621 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City Of Ann Arbor (WASHTENAW) 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 Jerry M.I. Last Name Markey Firm Name (if any) City of Ann Arbor Address (No., Street, P.O. Box or Rural Route) 301 E Huron St City or Town Ann Arbor State Michigan ZIP Code 48104 Telephone Number 734-794-6530 E-mail Address assessor@a2gov.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: AT THIS TIME, RESPONDENT CONTENDS THE 2026 ASSESSED AND TAXABLE VALUES ARE CORRECT. EVIDENCE TO SUPPORT THE 2026 ASSESSED AND TAXABLE VALUES WILL BE SUBMITTED PRIOR TO THE HEARING IN ACCORDANCE WITH THE MICHIGAN TAX TRIBUNAL'S RULES OF PRACTICE AND PROCEDURE. 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: 09-09-10-402-133 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 380000 Current Taxable Value as established by the Board of Review: 380000 What do you believe is the fair market value? 760000 What do you believe is the taxable value? 380000 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Jerry Markey Attorney or Authorized Agent’s Signature: /s/
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.9a7187eb-9ac7-4d2c-812d-46476939513d.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 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 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] 3071 North Spurway Drive
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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 The current SEV of $380,000 exceeds fifty percent (50%) of the property’s True Cash Value as of December 31, 2025, in violation of MCL 211.27 and the uniformity requirement set forth in Article IX, Section 3 of the Michigan Constitution. Petitioner therefore respectfully proposes a corrected SEV of $324,166.50 for the property (Parcel ID 09-09-10-402-133). This adjustment would bring the assessment into alignment with the property’s actual market value and ensure consistency with the treatment of similarly situated properties. The proposed valuation is supported by the following: 1. The property was purchased in July 2021 at the post-pandemic peak of the real estate market. Since that time, adverse factors have materially reduced its market value from the purchase price. 2. The subject property is an interior lot (not backing to a natural preserve) and does not include a walkout basement. Lot characteristics materially affect value. Within the community, builder pricing reflects approximately a 9% premium for lots backing to a natural preserve and an additional approximate 4% premium for walkout lots. These differences were explicitly recognized in original sale pricing and should be accounted for in valuation. 3. The property’s total tax burden has increased by approximately 14% since 2022, including a 7% year-over-year increase in 2023 (exceeding the anticipated 5% cap), followed by increases of 4% in 2024 and 2% in 2025. Total taxes paid to the City of Ann Arbor over the past 3.5 years amount to $83,074 (see attached documentation). 4. Recent arm’s-length sales of comparable properties in the immediate neighborhood indicate an average market value of approximately $648,333 (see attached documentation). 5. Significant post-purchase adverse changes unique to the subject property—factors not captured in mass appraisal—include the removal of a mature tree line, resulting in a reduced setback of approximately 10 feet from the neighboring deck and a substantial loss of privacy (see attached documentation). 6. A documented construction defect, specifically concrete foundation leakage discovered approximately two years after closing, required Petitioner to initiate legal action against the builder (see attached documentation). 7. Reputational concerns involving the builder and the homeowners association (HOA), as reflected in social media and community feedback, have negatively impacted neighborhood desirability and property values in recent years (see attached documentation). 8. Prior Board of Review decisions granting reductions to identical models within the same neighborhood further demonstrate the necessity of equal and uniform treatment under the law (see attached documentation). For all of these reasons, the requested adjustment is both reasonable and necessary to ensure that the assessment reflects the property’s true cash value and is equitable in comparison to similarly situated properties. The proposed reduction is further supported by the fact that the property’s tax burden has continued to increase despite softening market conditions within the community. 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
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STAT
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SC_Notice_of_Docket_Number.2026-06-03_17-39-51.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 Toni Zhang, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000621 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: June 3, 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 Toni Zhang, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000621 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: June 3, 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 Toni Zhang, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000621 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: June 3, 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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2026_BoRDecision_3071 N Spurway.pdfRead complete document text →
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2026 BOARD OF REVIEW DECISION Fro 734-794-6530 March 27, 2026 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 09-09-10-402-133 ~~ 3071 N SPURWAY DR ZHANG TONGXIAO 3071 SPURWAY ANN ARBOR MI 48105 UNIT 133 NORTH OAKS CONDOMINIUMS Split/Combined on 02/24/2017 from 09-09-10-402-001; THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-10-402-133 and made the following determination based on the information provided. Board of Review Comments: No Change/Denied [2026 ORIGINAL ASSESSED VALUE 380,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 380,000 | (If the above amounts are the same, no revisions have occurred) 2026 ORIGINAL TAXABLE VALUE 380,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 380,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31. Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 517-335-9760 www.michigan.gov/taxtrib/ Property Classification appeals ONLY may be appealed to the State Tax Commission: State Tax Commission Classification Appeals P.0.Box 30471 Lansing MI 48909
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2026_Spurway_PetitionToBoardOfReview_V5.pdfRead complete document text →
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Petition to Board of Review (Tax Year 2026) By Tongxiao Zhang March 2026 Property Address: 3071 N. Spurway Dr. Ann Arbor, MI 48105 Parcel ID: 09-09-10-402-133
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1 Property Tax Assessment Appeal 2026 Tax Year To: Ann Arbor Board of Review Property Address 3071 N. Spurway Dr. Ann Arbor, MI 48105 Parcel ID: 09-09-10-402-133 Date: March 18, 2026 Thanks for your time.
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2 Purpose/Request for Relief The current SEV of $380,000 exceeds fifty percent (50%) of the property’s True Cash Value as of December 31, 2025, in violation of MCL 211.27 and the uniformity requirement set forth in Article IX, Section 3 of the Michigan Constitution. Petitioner therefore respectfully proposes a corrected SEV of $324,166.50 for the property (Parcel ID 09-09-10-402-133). This adjustment would bring the assessment into alignment with the property’s actual market value and ensure consistency with the treatment of similarly situated properties. The proposed valuation is supported by the following: 1. The property was purchased in July 2021 at the post-pandemic peak of the real estate market. Since that time, adverse factors have materially reduced its market value from the purchase price. 2. The subject property is an interior lot (not backing to a natural preserve) and does not include a walkout basement. Lot characteristics materially affect value. Within the community, builder pricing reflects approximately a 9% premium for lots backing to a natural preserve and an additional approximate 4% premium for walkout lots. These differences were explicitly recognized in original sale pricing and should be accounted for in valuation. 3. The property’s total tax burden has increased by approximately 14% since 2022, including a 7% year-over-year increase in 2023 (exceeding the anticipated 5% cap), followed by
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3 increases of 4% in 2024 and 2% in 2025. Total taxes paid to the City of Ann Arbor over the past 3.5 years amount to $83,074 (see attached documentation). 4. Recent arm’s-length sales of comparable properties in the immediate neighborhood indicate an average market value of approximately $648,333 (see attached documentation). 5. Significant post-purchase adverse changes unique to the subject property—factors not captured in mass appraisal—include the removal of a mature tree line, resulting in a reduced setback of approximately 10 feet from the neighboring deck and a substantial loss of privacy (see attached documentation). 6. A documented construction defect, specifically concrete foundation leakage discovered approximately two years after closing, required Petitioner to initiate legal action against the builder (see attached documentation). 7. Reputational concerns involving the builder and the homeowners association (HOA), as reflected in social media and community feedback, have negatively impacted neighborhood desirability and property values in recent years (see attached documentation). 8. Prior Board of Review decisions granting reductions to identical models within the same neighborhood further demonstrate the necessity of equal and uniform treatment under the law (see attached documentation). For all of these reasons, the requested adjustment is both reasonable and necessary to ensure that the assessment reflects the property’s true cash value and is equitable in comparison to similarly situated properties. The proposed reduction is further supported by the fact that the property’s tax burden has continued to increase despite softening market conditions within the community.
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4 Property Description: City Assessed $ Address Natural Preserve Walkout Basement 380,000 3071 N Spurway No No Property Requests for Board of Review (Parcel ID: 09-09-10-402-133) The current SEV of $380,000 is not supported by market data ====> Source 1: City of Ann Arbor Record Details Source: Ann Arbor City ´ Year Built 2020-2021 ´ Purchase 7/21/2021 for $737,797 (the price resonates the post-pandemic peak of the real estate market) ´ Model: Non Brandise (Brandise model sale price 20% higher than other regular models: source: zillow.com) ´ No Walkout ´ No Natural Preserve lot (Inferio lot)
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5 Evidence and Justification: 1. Property Tax Growth Over Time: The following table shows the property’s tax history since purchase: Tax Year Summer Tax ($) Winter Tax ($) Total Tax ($) Total YoY Chg (%) 2021 2,203 305 2,508 - 2022 15,969 2,693 18,661 - 2023 17,125 2,819 19,945 7% 2024 17,792 2,966 20,758 4% 2025 18,200 3,002 21,202 2% Total Tax Paid 71,289 11,785 83,074
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6 Key Observation • Since 2022, the total annual tax has increased by approximately 14% (from $18,661 to $21,202 in 2025), even as market conditions in the community have softened. • The cumulative tax burden since August 2021 now exceeds $83,074. • While tax history alone does not determine True Cash Value, this sustained increase supports Petitioner’s position that the current SEV of $380,000 overstates the property’s market value as of December 31, 2025. Total property tax paid to the City since August 2021 amounts to $83,074. Since 2022, the total annual tax has increased by 14%, rising from $18,661 to $21,202 in 2025. This 14% increase does NOT appear to align
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.9a7187eb-9ac7-4d2c-812d-46476939513d.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 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 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] 3071 North Spurway Drive
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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 The current SEV of $380,000 exceeds fifty percent (50%) of the property’s True Cash Value as of December 31, 2025, in violation of MCL 211.27 and the uniformity requirement set forth in Article IX, Section 3 of the Michigan Constitution. Petitioner therefore respectfully proposes a corrected SEV of $324,166.50 for the property (Parcel ID 09-09-10-402-133). This adjustment would bring the assessment into alignment with the property’s actual market value and ensure consistency with the treatment of similarly situated properties. The proposed valuation is supported by the following: 1. The property was purchased in July 2021 at the post-pandemic peak of the real estate market. Since that time, adverse factors have materially reduced its market value from the purchase price. 2. The subject property is an interior lot (not backing to a natural preserve) and does not include a walkout basement. Lot characteristics materially affect value. Within the community, builder pricing reflects approximately a 9% premium for lots backing to a natural preserve and an additional approximate 4% premium for walkout lots. These differences were explicitly recognized in original sale pricing and should be accounted for in valuation. 3. The property’s total tax burden has increased by approximately 14% since 2022, including a 7% year-over-year increase in 2023 (exceeding the anticipated 5% cap), followed by increases of 4% in 2024 and 2% in 2025. Total taxes paid to the City of Ann Arbor over the past 3.5 years amount to $83,074 (see attached documentation). 4. Recent arm’s-length sales of comparable properties in the immediate neighborhood indicate an average market value of approximately $648,333 (see attached documentation). 5. Significant post-purchase adverse changes unique to the subject property—factors not captured in mass appraisal—include the removal of a mature tree line, resulting in a reduced setback of approximately 10 feet from the neighboring deck and a substantial loss of privacy (see attached documentation). 6. A documented construction defect, specifically concrete foundation leakage discovered approximately two years after closing, required Petitioner to initiate legal action against the builder (see attached documentation). 7. Reputational concerns involving the builder and the homeowners association (HOA), as reflected in social media and community feedback, have negatively impacted neighborhood desirability and property values in recent years (see attached documentation). 8. Prior Board of Review decisions granting reductions to identical models within the same neighborhood further demonstrate the necessity of equal and uniform treatment under the law (see attached documentation). For all of these reasons, the requested adjustment is both reasonable and necessary to ensure that the assessment reflects the property’s true cash value and is equitable in comparison to similarly situated properties. The proposed reduction is further supported by the fact that the property’s tax burden has continued to increase despite softening market conditions within the community. 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
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