Tory Sheffer, Petitioner V Township Of Brighton, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Tory Sheffer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002809 

 

Brighton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that on August 20, 2025, an 

order was issued holding Petitioner in default for failing to file a multiple parcel form. 

The order further required Petitioner to file an amended petition listing Petitioner’s 

correct email address. On September 8, 2025, Petitioner filed the amended petition and 

multiparcel form in response to the Order of Default. As such, the default shall be 

cured. However, on August 25, 2025, Respondent filed their answer stating “[P]etitioner 

did not appear before the 2025 March Board of Review. . . . [T]he assessor spoke to the 

[P]etitioner on 4/2/25 and notified the owner they must have appealed to the March 

BOR in order to appeal to the Michigan Tax Tribunal. The owner stated they still 

wanted to file an appeal. . . . This petition was filed prior to the July BOR occurrence.” 

Consequently, the Tribunal finds that it has no authority over Petitioners’ appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

residential property, Parcel No. 4712-21-400-040, and that Petitioner did not protest the 

assessment to the Board of Review. A protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory filing requirement or deadline,1 it has no authority to 

grant Petitioner the relief requested.2 Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

Page 2

MTT Docket No. 25-002809 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the

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 

Tory Sheffer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002809 

 

Brighton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds that on August 20, 2025, an 

order was issued holding Petitioner in default for failing to file a multiple parcel form. 

The order further required Petitioner to file an amended petition listing Petitioner’s 

correct email address. On September 8, 2025, Petitioner filed the amended petition and 

multiparcel form in response to the Order of Default. As such, the default shall be 

cured. However, on August 25, 2025, Respondent filed their answer stating “[P]etitioner 

did not appear before the 2025 March Board of Review. . . . [T]he assessor spoke to the 

[P]etitioner on 4/2/25 and notified the owner they must have appealed to the March 

BOR in order to appeal to the Michigan Tax Tribunal. The owner stated they still 

wanted to file an appeal. . . . This petition was filed prior to the July BOR occurrence.” 

Consequently, the Tribunal finds that it has no authority over Petitioners’ appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing 

residential property, Parcel No. 4712-21-400-040, and that Petitioner did not protest the 

assessment to the Board of Review. A protest to the March Board of Review is a 

prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 

205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or 

otherwise disregard a statutory filing requirement or deadline,1 it has no authority to 

grant Petitioner the relief requested.2 Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do 

not establish a prima facie case indicating that the assessment was 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”). See International Place Apartments – 

IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 

425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, 

LLC v Detroit Public Schools, 483 Mich 1024 (2009).

Page 2

MTT Docket No. 25-002809 

Page 2 of 2 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the

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

Tory Sheffer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002809

Township Of Brighton,

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. 25-002809

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: September 25, 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

Tory Sheffer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002809

Township Of Brighton,

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

Page 4

MTT

Page 5

ST

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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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003339

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

Tory

M.I.

Last Name/Company Name

Sheffer

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

3657 Rose Ann Dr

City or Town

Brighton

State

Michigan

ZIP Code

48114

Telephone Number

248-897-1444

Fax Number

E-mail Address

torysheffer@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *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]

3657 Rose Ann Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Brighton

Michigan

48114

Taxing Authority (City or Township)

Township Of Brighton (LIVINGSTON)

County 

Livingston

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The two parcels were purchased together in 2024 for $775,000 in an arm’ s-length transaction after being listed on the MLS for several months without selling. I am

currently being taxed as if the property is worth $1,053,000, which is incorrect. The $775,000 purchase price represents the true market value, as the property was

publicly marketed at $839,000 before negotiations brought it down to the final price.

Taxable Value and SEV are required to reflect 50% of fair market value. Based on the actual market value of $775,000, the combined Taxable Value and SEV

should be $387,500. Using the same proportional split as the prior assessments ($478,000 and $48,500), the corrected amounts should be:

Parcel 040: $351,540.13 Parcel 041: $35,959.87

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024 & 2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 4712-21-400-040

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

449643

Current Taxable Value as established by the BOR:

449643

What do you believe is the fair market value (also known as True Cash Value)?

703080.26 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

351540.13

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

351540.13

Parcel Identification Number: 4712-21-400-041

Classification of Property:

Real

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

48500

Current Taxable Value as established by the BOR:

48500

What do you believe is the fair market value (also known as True Cash Value)?

71919.74

Page 4

STATE

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

TORY SHEFFER, 

Petitioner, 

v 

MTT Docket No. 25-002809 

TOWNSHIP OF BRIGHTON, 

PROOF OF SERVICE 

Stacy Kaliszewski says that she is employed at the Township of Brighton, and that on the 25% 

day of August, 2025, she served true copies of the supporting documentation for above- 

referenced docket number to: 

1. 

Tory Sheffer 

email: torysheffer@gmail.com 

2. 

Michigan Tax Tribunal 

Via: efile 

Via email and efile. 

| DECLARE THAT THE ABOVE STATEMENTS ARE TRUE TO THE BEST OF my 

INFORMATION, KNOWLEDGE, AND BELIEF. 

=) - Hompnt 

/ Stacy Kalisgwsk 

wsKi

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Page 1

Valuation Report

DB:

Brighton Twp 2025

08/25/2025

10:10 AM

 Treated Wood 78 2,544 1,857 

 Treated Wood 633 10,096 7,370 

Deck

 WSEP (1 Story) 126 10,896 7,954 

 CCP (1 Story) 56 2,426 1,771 

Porches

 Water Well, 200 Feet 1 12,792 9,338 

 1000 Gal Septic 1 6,331 4,622 

Water/Sewer

 Vent Fan 4 1,811 1,322 

 Separate Shower 1 3,289 2,401 

 Extra Sink 2 3,594 2,624 

 2 Fixture Bath 1 7,215 5,267 

 3 Fixture Bath 2 21,646 15,802 

Plumbing

 Basement, Outside Entrance, Below Grade 6 26,450 19,308 

 Stone Veneer 104 5,569 4,065 

 Brick Veneer 2152 49,647 36,242 

Exterior

 Recreation Room 1917 60,117 43,885 

Other Additions/Adjustments

 Total: 833,329 608,371

1 Story Siding Slab 634 

1 Story Siding Overhang 155 

1 Story Siding Basement 459 

2 Story Siding Basement 845 

1 Story Siding Basement 1,093 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=73/100/100/100/73

Ground Area = 3186 SF Floor Area = 4031 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 10 Blt 1998

 Total Estimated Land Improvements True Cash Value = 7,267

Wood Frame/Conc. 50.54 126 59 3,757

D/W/P: 4in Ren. Conc. 12.02 400 73 3,510

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 260 Actual Front Feet, 2.98 Total Acres Total Est. Land Value = 99,800

 * denotes lines that do not contribute to the total acreage calculation.

PREMIUM ACREAGE 2.980 Acres 33,490 100 99,800

 259.00 587.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 47010.M&B.47010 - BRIGHTON SD

Map #: BRIGHTON CHARTER TOWNSHIP BRIGHTON, MI 48114 

Property Class: 401 3657 ROSE ANN DR 

4712-21-400-040 2025 Est. T.C.V. SHEFFER TORY

Page 2

Valuation Report

DB:

Brighton Twp 2025

08/25/2025

10:10 AM

 478,000 478,000 478,000 310,819 478,000 478,000

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 11,400 0 0 176,526 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 466,600 466,600 466,600 301,474 3.10

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

MCL 211.27(2) nonconsideration value = 7,200, Adjusted Value = 955,982

Est. TCV/Total Floor Area = 237.16, Most recent sale 04/01/2002 for 0

2025 Est. T.C.V. 4712-21-400-040 = 963,182

 ECF (M & B.47010 - BRIGHTON SD) 1.000 => TCV: 856,115

Notes: 

 Totals: 1,171,330 856,115

 GENERATOR 1 9,125 7,665 *84% Good

 WET BAR 1 913 666 

Unit-in-Place Cost Items

 Raised Hearth 2 1,780 1,299 

 Prefab 1 Story 1 4,519 3,299 

 Exterior 2 Story 1 12,201 8,907 

 2nd on Same Stack 1 6,257 4,568 

Fireplaces

 Microwave 1 1,168 853 

 Oven 2 5,186 3,786 

 Jacuzzi repl.Tub 1 11,089 8,095 

 Garbage Disposal 1 452 330 

 Dishwasher 1 1,495 1,091 

 Cook Top 1 1,578 1,152 

Built-Ins

 Common Wall: 1 Wall 1 -3,775 -2,756 

 Base Cost 862 61,590 44,961 

Class: B Exterior: Siding Foundation: 42 Inch (Finished)

Garages

Parcel Number: 4712-21-400-040 Page: 2

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Page 1

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

LIVINGSTON

County:

BRIGHTON CHARTER TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

4712-21-400-040

232,722C

302,400

259,900

42,500

2022

245,666C

352,200

306,000

46,200

2023

301,474C

466,600

418,000

48,600

2024

478,000S

478,000

428,100

49,900

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 4in Ren. Conc. 12.02 400 73 3,510

Wood Frame/Conc. 50.54 126 59 3,757

 Total Estimated Land Improvements True Cash Value = 7,267

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 259.00 587.00 1.0000 0.0000 0 100* 0

PREMIUM ACREAGE 2.980 Acres 33,490 100 99,800

 * denotes lines that do not contribute to the total acreage calculation.

 260 Actual Front Feet, 2.98 Total Acres Total Est. Land Value = 99,800

Land Value Estimates for Land Table 47010.M&B.47010 - BRIGHTON SD

KW 05/31/2023 DESK REVIE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

 

 

 

 

X

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

X

 

 

 

 

 

X

X

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Brighton, County

of Livingston, Michigan

DW & WALKWAY = NV

Split/Comb. on 04/20/1999 completed

04/20/1999 STACY OWNER REQUEST ;

Parent Parcel(s): 12-21-400-013-00;

Child Parcel(s): 12-21-400-039-00,

12-21-400-040-00, 12-21-400-041-00;

Comments/Influences

PART OF THE SE 1/4 OF SEC 21, T2N-R6E,

DESC AS: COMM AT THE S 1/4 COR OF SEC 21;

TH N00*15'47"E 2693.34 FT ALG THE N-S 1/4

LN TO THE CENTER OF SEC 21; TH

S89*40'07"E 1446.05 FT ALG THE E-W 1/4 LN

OF SEC 21; TH S18*28'04"W 258.37 FT TO

THE P.O.B.; TH S38*54'29"E 691.56 FT; TH

S67*14'23"W 260.00 FT; TH N22*45'37"W

120.88 FT; TH N38*54'29"W 364.80 FT; TH

N18*28'04"E 256.61 FT TO THE P.O.B., CONT

2.98 ACRES M/L. SPLIT ON 04/20/1999 FROM

12-21-400-013

Tax Description

SHEFFER TORY

SHEFFER EMMIE

3657 ROSE ANN DR

BRIGHTON MI 48114

Owner's Name/Address

3657 ROSE ANN DR

Property Address

2025 Est TCV 955,982 (7,200 MCL 211.27

MAP #: 

P.R.E. 100% 02/28/2024 

COMPLETE

980362

07/22/1998

RES, NEW HOME

School: BRIGHTON AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: R-2

Class: RESIDENTIAL-IMPROV

0.0

PROPERTY TRANSFER 

21-NOT USED/OTHER

QC

04/01/1999

0

KAVENAUGH-CARVETH PAMELA

CARVETH, REGINALD E.

0.0

PROPERTY TRANSFER 

NOT FILED

03-ARM'S LENGTH

WD

04/01/2002

0

CARVETH REGINALD E II

KAVENAUGH-CARVETH PAMELA

0.0

DEED

2021R-045273

18-LIFE ESTATE

QC

10/13/2021

0

CARVETH REGINALD E II

CARVETH REGINALD E II

100.0

DEED

2024R-002194

21-NOT USED/OTHER

LC

02/09/2024

***,***

SHEFFER TORY

CARVETH REGINALD E II

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/25/2025

Page 2

Class: B +10

Effec. Age: 27

Floor Area: 4,031 

Total Base New : 1,171,330 E.C.F.

Total Depr Cost: 856,115 X 1.000

Estimated T.C.V: 856,115 

Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 10 Blt 1998

(11) Heating System: Forced Heat & Cool

Ground Area = 3186 SF Floor Area = 4031 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=73/100/100/100/73

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,093 

2 Story Siding Basement 845 

1 Story Siding Basement 459 

1 Story Siding Overhang 155 

1 Story Siding Slab 634 

 Total: 833,329 608,371

Other Additions/Adjustments

 Recreation Room 1917 60,117 43,885 

Exterior

 Brick Veneer 2152 49,647 36,242 

 Stone Veneer 104 5,569 4,065 

 Basement, Outside Entrance, Below Grade 6 26,450 19,308 

Plumbing

 3 Fixture Bath 2 21,646 15,802 

 2 Fixture Bath 1 7,215 5,267 

 Extra Sink 2 3,594 2,624 

 Separate Shower 1 3,289 2,401 

 Vent Fan 4 1,811 1,322 

Water/Sewer

 1000 Gal Septic 1 6,331 4,622 

 Water Well, 200 Feet 1 12,792 9,338 

Porches

 CCP (1 Story) 56 2,426 1,771 

 WSEP (1 Story) 126 10,896 7,954 

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 3

Class: B

Exterior: Siding

Brick Ven.:

Page 3

***

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002809

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Brighton (LIVINGSTON)

First Name

Stacy

M.I.

A

Last Name/Company Name/Unit of Government

Kaliszewski

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

4363 Buno Rd

City or Town

Brighton

State

Michigan

ZIP Code

48114

Telephone Number

810-229-0558

Fax Number

810-229-1778

E-mail Address

assessor@brightontwp.com

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

First Name

STACY

M.I.

A

Last Name

KALISZEWSKI

Firm Name (if any)

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

4363 BUNO RD

City or Town

BRIGHTON

State

Michigan

ZIP Code

48114

Telephone Number

810-229-0558

Fax Number

810-229-1778

E-mail Address

ASSESSOR@BRIGHTONTWP.COM

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

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

The petitioner did not appear before the 2025 March Board of Review, therefore the Michigan Tax Tribunal does not have jurisdiction to hear a valuation appeal for 

tax year 2025. MCL 205.735a (3) states: Except as otherwise provided in this section or by law, for an assessment dispute as to the valuation or exemption of 

property, the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute under subsection (6).

Petitioner states on their petition that they did not appeal to the March Board of Review, and that they did not recieve the Assessment Change Notice; however, that 

is beleived to be untrue as the assessor spoke to the petitioner on 4/2/25 and notified the owner they must have appealed to the March BOR in order to appeal to the 

Michigan Tax Tribunal. The owner stated they still wanted to file an appeal, so the assessor gave them the MTT website information. The assessor went over the 

record card with the petitioner and some items were take to the 2025 July BOR for corrections of a measurement/calculation error. This petition was filed prior to 

the July BOR occurence.

Brighton Township requests this case be dismissed based on the fact that the petitioner did not first appeal to the 2025 March Board of Review.

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY,

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 

Tory Sheffer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002809 

 

Brighton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that, on July 28, 2025, the 

Tribunal entered an Order of Default (“order”) after Petitioner failed to submit a multiple 

parcel petition form. Within the order, Petitioner was directed to submit a multiple parcel 

petition form within 14 days of the entry of the order. However, the Tribunal partially 

erred in the entry of the order inasmuch as the order should have also indicated that 

Petitioner’s email address listed in the petition was not accurate. As such, in addition to 

the multiple-parcel form, Petitioner must submit an updated petition with accurate 

contact information, including an updated email address. The petition shall note the 

docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned docket number as an “amended petition.” 

Additional information about the Tribunal rules and Small Claims petitions can be found 

on our website at www.michigan.gov/taxtrib. Therefore, 

 

IT IS ORDERED that the July 28, 2025 Order of Default is CORRECTED. 

 

IT IS ORDERED that PETITIONER is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file an amended Small Claims petition form reflecting Petitioner’s correct 

email address, and (2) file a Small Claims mutiple-parcel form identifying all of the 

parcels at issue in this appeal. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.1 

 

1 “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. 

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 2

MTT Docket No. 25-002809 

Page 2 of 2 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

 

 

Entered: August 20, 2025 

 

 

By _____________________________ 

smm/gc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Tory Sheffer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002809

Township Of Brighton,

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 18, 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

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

Tory Sheffer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002809

Township Of Brighton,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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: July 28, 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. 25-002809

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

Tory Sheffer,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002809

Township Of Brighton,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to submit a multiple parcel petition form. As such, Petitioner must 

submit a multiple parcel petition form within 14 days of the entry of this order. Tribunal 

rules and information on Small Claims petitions can be found on our website at 

www.michigan.gov/taxtrib.

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.ii 

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: July 28, 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

ii “A

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

RECEIVED 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

JUN 09 2025 

MICHIGAN TAX TRIBUNAL 

WIARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principai Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

f 

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, vou may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

wl. 

| 

Last Name/Canipany Name 

Tory 

Sheffer 

Maiiing Address (No., Street, P.O. box or Rural Route} 

3657 Flose Ann Dr 

i 

City or Town 

- 

1 

State 

Tare Cole 

rr 

1 

Brighton 

Mi 

48114 

Telephone Number 

TT 

Fax Number 

- 

i 

248-897-1444 

i 

E-mail Add ess {do nat enter unless you want MTT to send ali Sorraspor. “dence vio e-maith 

torysheffer @ gmail.com 

ee 

Section 2: Petitioner's Attorney/Auinorized Representative’s Contact Information 

First Name 

[ZA 

[ast Nama 

Firm Name (if any) 

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

| 

li 

I 

FE 

i 

| 

i 

HFEF 

! City or Town 

: 

| 

i Fax Nambnr 

Telephone Number 

ARCS vid b-1 

E-mail Address (do not enter unle SE you want MIT to send 

Section 3: Subjeci Property Informa: 

How many 

FH are appealing more than one poral, aes tay 

parcels are you 

Yes* 

No*™ 

appealing? 

I 

*If yes, use a multiple parcel form for inforriation

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

ANSI 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

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

oO Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased both parceis of the property in an arm's length transaction in 2024 for a total 

of $775,000. The current assessment reflacts a true cash value of $478,000 for parcel 

ending in 040 and $48,500 for parcel ending in 041, totaling $526,500. This exceeds 

50% of the purchase price, which by law establishes the property's true cash value in an 

arm's length transaction. Per discussion with Brighton Twp assessor, there was also a 

clerical error on the square footage of the home. 

Per MCL 211.27 and MCL. 211.272, the true cash vaiue cannot exceed the market 

value, and the taxable value cannot exceed the assessed value. In this case, the market 

clearly established the true cash value as $775,000, making the assessed value limit 

$387,500 (50% of $775,000), which the current assessment exceeds. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BGR)? [| Yes 

[#1 No 

if Yes, check which BOR you attended AND attach the BOR decision: i] March 

a July 

[ December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT CF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use the mutinte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

SEE MULTIPLE PARCEL FORM 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you beliave is the fair market value {also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter

Page 4

STA

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

Tony Sheffer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002809

Township Of Brighton,

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: July 22, 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

Tony Sheffer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002809

Township Of Brighton,

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: July 22, 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

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

RECEIVED 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

JUN 09 2025 

MICHIGAN TAX TRIBUNAL 

WIARLON 

I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principai Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

f 

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, vou may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

wl. 

| 

Last Name/Canipany Name 

Tory 

Sheffer 

Maiiing Address (No., Street, P.O. box or Rural Route} 

3657 Flose Ann Dr 

i 

City or Town 

- 

1 

State 

Tare Cole 

rr 

1 

Brighton 

Mi 

48114 

Telephone Number 

TT 

Fax Number 

- 

i 

248-897-1444 

i 

E-mail Add ess {do nat enter unless you want MTT to send ali Sorraspor. “dence vio e-maith 

torysheffer @ gmail.com 

ee 

Section 2: Petitioner's Attorney/Auinorized Representative’s Contact Information 

First Name 

[ZA 

[ast Nama 

Firm Name (if any) 

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

| 

li 

I 

FE 

i 

| 

i 

HFEF 

! City or Town 

: 

| 

i Fax Nambnr 

Telephone Number 

ARCS vid b-1 

E-mail Address (do not enter unle SE you want MIT to send 

Section 3: Subjeci Property Informa: 

How many 

FH are appealing more than one poral, aes tay 

parcels are you 

Yes* 

No*™ 

appealing? 

I 

*If yes, use a multiple parcel form for inforriation

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

ANSI 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

1 Eligible Manufacturing Personal Property (ESA) 

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

oO Classification 

Principat Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased both parceis of the property in an arm's length transaction in 2024 for a total 

of $775,000. The current assessment reflacts a true cash value of $478,000 for parcel 

ending in 040 and $48,500 for parcel ending in 041, totaling $526,500. This exceeds 

50% of the purchase price, which by law establishes the property's true cash value in an 

arm's length transaction. Per discussion with Brighton Twp assessor, there was also a 

clerical error on the square footage of the home. 

Per MCL 211.27 and MCL. 211.272, the true cash vaiue cannot exceed the market 

value, and the taxable value cannot exceed the assessed value. In this case, the market 

clearly established the true cash value as $775,000, making the assessed value limit 

$387,500 (50% of $775,000), which the current assessment exceeds. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BGR)? [| Yes 

[#1 No 

if Yes, check which BOR you attended AND attach the BOR decision: i] March 

a July 

[ December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT CF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information =use the mutinte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

SEE MULTIPLE PARCEL FORM 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you beliave is the fair market value {also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter

Page 4

STA

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