Record Finder / 25-003161-TT
Michigan
Tory Sheffer, Petitioner V Township Of Brighton, Respondent
- Petitioner
- Tory Sheffer
- Respondent
- Township Of Brighton
Case overview
- Docket number
- 25-003161-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Livingston
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Order of Partial Dismissal | Not recorded | Not recorded | 12/02/2025 | Not recorded | Download |
| 9 | Notice of Filing | Not recorded | Not recorded | 11/24/2025 | Not recorded | Download |
| 8 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 10/16/2025 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | RESP | Not recorded | 10/16/2025 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 10/16/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 10/16/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 10/14/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 10/13/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 08/14/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/14/2025 | Not recorded | Download |
Documents
25-003161.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 Tory Sheffer, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 Brighton Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner filed this appeal on August 14, 2025, disputing the true cash and taxable values of Parcel Nos. 4712-21-400-040 and 4712-21-400-041, both of which are classified as residential. Petitioner provided a July Board of Review (BOR) Decision for Parcel 040 but did not provide a decision for parcel 041, and Respondent’s answer indicates that Parcel 041 was not presented to the BOR. The Tribunal’s authority is limited to “a proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.”1 If there is no final decision, finding, ruling, determination or order, the Tribunal has no jurisdiction or authority. As such, the Tribunal has no authority over Petitioner’s appeal of Parcel 041. The Tribunal also notes that the petition in this case raises general valuation claims relative to the assessed and taxable values. Assessment disputes for residential property must be protested at the March BOR, however, and appealed to the Tribunal no later than July 31 of the tax year involved.2 The authority of July and December boards is very limited in scope, and subject to only a few exceptions, such boards are not permitted to adjust a property’s assessment.3 July and December boards may only correct “qualified errors” pursuant to MCL 211.53b for the current and immediately preceding tax year, and the Tribunal’s review of such decisions is similarly limited to these issues.4 MCL 211.53b does not provide a “back door” for disputing the property’s 1 MCL 205.731(a). 2 See MCL 205.735a. 3 Pursuant to MCL 211.31, the assessment roll, once confirmed by the March Board of Review, “shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned.” Id. 4 Qualified errors include the following: (a) A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes. (b) A mutual mistake of fact. (c) An adjustment under section 27a(4) or an exemption under section 7hh(3)(b). (d) An error of measurement or calculation of the physical dimensions or components of the real property being assessed. (e) An error of omission or inclusion of a part of the real property being assessed. (f) An error regarding the correct taxable status of the real property being assessed. (g) An error made by the taxpayer in preparing the statement of assessable personal property under section 19. (h) An error made in the denial of a claim of exemption for personal property under section 9o. (i) Any of the following errors
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MTT Docket No. 25-003161 Page 2 of 2 valuation, and Petitioner’s case is limited to the correction of qualified errors, if any. Therefore, IT IS ORDERED that this case is DISMISSED with respect to Parcel No. 712-21-400- 041. The appeal shall continue for 4712-21-400-040. Entered: December 2, 2025 By _____________________________ ejg 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 regarding an exemption under section 7b: (i) An error made by the local tax collecting unit in the processing of a timely filed exemption affidavit. (ii) A delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate. (iii) For tax year 2023 only, a denial by the board of review of an exemption claimed under section 7b(1)(b). (j) An exemption under section 7u(10), for the immediately preceding tax year only, if the exemption was not on the assessment roll and was not denied for that tax year. A claim for exemption must be filed with the board of review on a form prescribed by the state tax commission and provided by the local assessing unit, accompanied by supporting documentation establishing eligibility for the exemption for that immediately preceding tax year under the criteria in section 7u(2) and any other supporting documentation as may be required by the state tax commission. MCL 211.53b(6)(a)-(j).
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SC-Notice_of_Filing_of_Answer.2025-11-24_10-47-27.0000.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 Tory Sheffer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 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. Users who file documents with the Michigan Tax Tribunal are advised that filed documents are public records and will appear for public viewing on the Tax Docket Lookup. Users who file documents are responsible for ensuring sensitive or personal identifying information is withheld or redacted. See TTR 209. If a user wishes to file a document for consideration by the Michigan Tax Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the Order will not be published. Documents filed prior to the issuance of a Protective Order will be published. The responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously-filed document by
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MTT Docket No. 25-003161 Page 2 of 6 submitting a Request for Redactions. The Request for Redactions form will be available on the Entire Tribunal and Small Claims pages of our website. 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. 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: November 24, 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
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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 Tory Sheffer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 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
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MTT
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Proof of Service_Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION TORY SHEFFER, Petitioner, \ MTT Docket No. 25-003161 TOWNSHIP OF BRIGHTON, / PROOF OF SERVICE Stacy Kaliszewski says that she is employed at the Township of Brighton, and that on the 16% day of October, 2025, she served true copies of the Answer to Petition and 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.
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Attachments to Answer_2025-003161.pdfRead complete document text →
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Before (orrechon 03/31/2025 Valuation Report 11:34 AM DB: Brighton Twp 2025 4712-21-400-040 2025 Est. T.C.V. SHEFFER TORY Property Class: 401 3657 ROSE ANN DR Map #: BRIGHTON CHARTER TOWNSHIP BRIGHTON, MI 48114 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 2 Story Siding Basement — | 1 Story Siding Basement 459 1 i Siding Overhang Hass Total: 833,329 608,371 Other Additions/Adjustments Recreation Room | gua 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 Deck Treated Wood 633 10,096 7,370 Treated Wood 78 2,544 1,857
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03/31/2025 Valuation Report 11:34 AM DB: Brighton Twp 2025 Parcel Number: 4712-21-400-040 Page 2nd on Same Stack 1 6,257 4,568 Exterior 2 Story 1 12,201 8,907 Prefab 1 Story 1 4,519 3,299 Raised Hearth 2 1,780 1,299 Unit-in-Place Cost Items WET BAR 1 913 666 GENERATOR 1 9,125 7,665 *84% Good Totals: 1,171,330 856,115 Notes: ECF (M & B.47010 - BRIGHTON SD) 1.000 => TCV: 856,115
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Mer Corechon Tho # 005 03/31/2025 Valuation Report 11:38 AM DB: Brighton Twp 2025 4712-21-400-040 2025 Est. T.C.V. SHEFFER TORY Property Class: 401 3657 ROSE ANN DR Map #: BRIGHTON CHARTER TOWNSHIP BRIGHTON, MI 48114 Cost Est. for Res. Bldg: 1 Single Family TWO-STORY Cls B 10 Blt 1998 (11) Heating System: Forced Heat & Cool Ground Area = 2540 SF Floor Area = 3397 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 1,081 2 Story Siding Basement g8s57 0 1 Story Siding Basement 459 1 Story siding overhang [ra Total: 731,031 533,692 Other Additions/Adjustments Recreation Room 2388 74,888 54,668 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 Deck Treated Wood 633 10,096 7,370 Treated Wood 78 2,544 1,857 Garages
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03/31/2025 Valuation Report DB: Brighton Twp 2025 11:38 AM Parcel Number: 4712-21-400-040 Page: 2 Exterior 2 Story 1 12,201 8,907 Prefab 1 Story 1 4,519 3,299 Raised Hearth 2 1,780 1,299 Unit-in-Place Cost Items WET BAR 1 913 666 GENERATOR 1 9,125 7,665 *84% Good Totals: 1,083,803 792,219 Notes: ECF (M & B.47010 - BRIGHTON SD) 1.000 => TCV: 792,219 Jovrections Made — (ovveck oF eniy based mn print 4 ALY pictures — moved 19s to Bam finiGh \ = Bob, 115 Revitd BV = 192,219 preg 62340 TN Keduthon p50 2s Loss| losses Recad pd aded 202% value: 839,a5L eco Cl aded 2 ValiN
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SKETCH/AREA TABLE ADDENDUM File No.: 12-21-400-040-00 SUBJECT INFO Property Address: 3657 ROSE ANN DR Parcel No.: 4712-21-400-040 City: BRIGHTON County: LIVINGSTON State: MI ZipCode: 48114 Owner: SHEFFER TORY Client: Client Address: Appraiser Name: Inspection Date: SKETCH ta Aer Corvectons WSEP/SHED | © 126 sf ES & & i wop ~ i 78st NOTE: Patio meas taken from GIS a1 . APPROX 400sf PATIO ~ ~ CPP/BSMT J © - < 634 sf Tem BSMT PORTION PRICED AS REC RM FINISH ezsf M 15 28' 18 20° . 18/8 & B 7 459sf 8 He 12 2 S/B WALKOUT 857 sf El [+ g 11 3 18/8 . 951 sf 1° uwiear o a N 143 sf 22 — 8 cep 4 Wl ie © 3 15 3 X 5 > Los ¢ Garage 719 sf iN Concrete Dw 2% Sketch by ApexSketch AREA CALCULATIONS SUMMARY COMMENT TABLE 1 Code Description Factor Net Size Perimeter Net Totals 1S/B 1S/B 1 459 108 15/B 1 951 136 1S/B 1 82 36 1S/B 1 48 34 15/B 1 857 138 2397 2nd FIr 2nd Fir 1 857 138 857 2ndS/O 1 S/OH 1 143 62 143
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CUIGS|ESY (She PUI) Y510L 9 had Cs) fo) Ys1oL 9) 289% AEA AVI TVOLDY “IUVINOUSSY Tov SHOISHIMI ON 53215 2 “bs bbSS (VI0L 3 “05 OTL TIDVUYD bs 61 AW Taau1s "05 PE AUNIMISYE GIHSINLANG “4 "BS ZET WOOY TYDTHINTIA ‘Y “0S OF :30VHOLS ‘Svan QIaMI "bs G8OT E YOO "Y 'D5 9522 :Z OO 4 "DS 6612 PUGS Moj7g VIYY TYNYILNI SSOUD —] i | cl : L/ Wain eanssa cnn rossi “hoon er Sg Nsnona N bY i a U0] Hoot 4Losg blus
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JBOR PETITION.pdfRead complete document text →
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mE EEE EE ELLER EEE U R88 RUUD RAS RUD RRA RRUN RRA BRa EERE ERASE EN se EaaNNANINORENNIRNRIIERNN Nu a00s30n08990R08800RARERNNTERTRE) 4363 Buno Rd. * Brighton, Michigan 48114-9298 « Telephone: (810) 229-0550 Fax: (810) 229-1778 ' www.brightontwp.com July 23, 2025 Re: July Board of Review Change Dear Taxpayer: Please find enclosed a copy of the Board of Review Change Affidavit for your property located in Brighton Charter Township. This form details what changes were made by the July Board of Review. If the change caused an increase or decrease on your 2025 summer tax bill, you will receive a copy of the corrected tax bill with this letter; however, any refunds due will be sent from the Brighton Township Treasurer at a later date. If the correction caused an increase or decrease to a prior year tax amount, you will receive a corrected tax bill and/or refund from the Livingston County Treasurer. Any prior year taxes are due and payable to the Livingston County Treasurer; they cannot be paid at the Township. If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. The printed tribunal form and documentation can be mailed to P.O. Box 30232, Lansing, MI 48909 or you can complete the tribunal form online and submit electronically. You must file your request within 35 days of the date printed on this letter, unless otherwise specified on the affidavit. Should you have any questions regarding this matter, please feel free to contact the Assessing Department at (810) 229-0558. Sincerely, Stay Stacy A. Kaliszewski Assessor Encl
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Michigan Department of Treasury 4031 (Rev. 09-22) July/December Board of Review Affidavit Issued under authority of P A 206 of 1893 Filing is mandatory. The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211 53b(1), (8). The July/December Board of Review can also take action under MCL 211 53b regarding a poverty exemption for the current year under MCL 211 7u, a qualified agricultural property exemption under MCL 211 ee for the current year, which has been denied by the assessor, a qualified agricultural property exemption under MCL 211 ee that was not on the assessment roll for the current year and one prior year, or a qualified forest property exemption under MCL 211.7;j(1) that was not on the assessment roll for the current year and one prior year In addition, other statules, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211 7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action Assessment Year: _ 2025 07/22/2025 01:45 py Petition/Docket #: JBOR #005 Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name SHEFFER TORY Owner Street ATTess City State ZIP Code 3657 ROSE ANN DR BRIGHTON MI [48114 Parcel Number Property School District Property Classification 4712-21-400-040 BRIGHTON AREA SCHOOLS 401 Property Street Address City State ZIP Code 3657 ROSE ANN DR BRIGHTON MI 48114 PART B: ADJUSTMENTS . Item or Taxing Authority Note or Millage Original Adiusted Difference BRIGHTON CHARTER TOWN 5H Assessed Value JBOR 478,000 449,643 -28,357, Taxable Value 07/23/2025 478,000 449,643 -28,357 P.R.E. 100.00 % 100.00 % 0.00 « Property Class 401 School District 47010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): (| Poverty Exemption O Qualified Forest Exemption Explanation: [auaiified Agricultural Exemption [JEigivle Exemption MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR Development Poperty ™ Disabled Veterans Exemption PA auaiifiea Error CORRECTED SF BASED ON PRINT & EXT PICTURES; MOVED 1 S/S TO BSMT FIN PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned membe) 3 BRIGHTON CHARTER TOWN _ goard of Review, swear of affirm the above information is, to the best of our knowledge, true. 30 days of the notice. (MCL 211 53b (1) iq The Board of Review Is required to fife an affidavit witin 36 days with the ses ZZ = = — Pp ; ignature Date ona Jo, Date Signature Date os ZN / 77/23/3021 ofle ie proper officials to have all affected official records corrected. If the qualified error results in an overpayment or underpayment/the rebate, including’any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Retain a copy on file at the local unit.
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.3c35a778-8786-48c1-9460-fb723de7744a.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 ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-003161 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Brighton (LIVINGSTON) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name 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? Yes Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. Yes 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The July Board of Review (BOR) made corrections to the subject property, parcel #4712-21-400-040, to address an error in the home’s square footage. The valuation reports reflecting the home’s calculations both before and after the correction are included as attachments. No changes were made to the contiguous vacant parcel at the July BOR, nor was that parcel presented to the Board for review. Based on the petitioner’s statement in Section 5 of the Petition Form (“Explain the Reason for this Appeal”), the petitioner is appealing the overall property valuation based on the purchase price, rather than appealing the July BOR’s decision. Because the petitioner did not appeal to the March BOR, they missed the opportunity to make a valuation appeal of the subject property. Therefore, the Michigan Tax Tribunal lacks jurisdiction to hear an appeal of the subject property based solely on valuation. Respondent requests the case be dismissed due to lack of jurisdiction. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes If yes, check which BOR Petitioner attended: July If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? July*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? Yes If yes, cite the Board’s authority. 211.53(b) Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes If yes, explain. Correction of square footage error. 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: List the date the BOR denied Petitioner’s Poverty Exemption:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR? If Yes, check which BOR Petitioner attended: Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 4712-21-400-040 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 449,643 Current Taxable Value as established by the BOR: 449,643 What do you believe is the fair market value (also known as True Cash Value)? 899,286 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 449,643 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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: 48,500 Current Taxable Value as established by the BOR: 48,500 What do you believe is the fair market value (also known as True Cash Value)? 97,000 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 48,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Stacy A. Kaliszewski
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.a5a9c438-c1fc-4ad7-9504-4143c7ff77a9.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 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 and Rose Ann Dr
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 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 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 35959.87 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35959.87 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Tory Sheffer Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized
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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 Tory Sheffer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 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: October 13, 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
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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 Tory Sheffer, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 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: October 13, 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
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mE EEE EE ELLER EEE U R88 RUUD RAS RUD RRA RRUN RRA BRa EERE ERASE EN se EaaNNANINORENNIRNRIIERNN Nu a00s30n08990R08800RARERNNTERTRE) 4363 Buno Rd. * Brighton, Michigan 48114-9298 « Telephone: (810) 229-0550 Fax: (810) 229-1778 ' www.brightontwp.com July 23, 2025 Re: July Board of Review Change Dear Taxpayer: Please find enclosed a copy of the Board of Review Change Affidavit for your property located in Brighton Charter Township. This form details what changes were made by the July Board of Review. If the change caused an increase or decrease on your 2025 summer tax bill, you will receive a copy of the corrected tax bill with this letter; however, any refunds due will be sent from the Brighton Township Treasurer at a later date. If the correction caused an increase or decrease to a prior year tax amount, you will receive a corrected tax bill and/or refund from the Livingston County Treasurer. Any prior year taxes are due and payable to the Livingston County Treasurer; they cannot be paid at the Township. If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. The printed tribunal form and documentation can be mailed to P.O. Box 30232, Lansing, MI 48909 or you can complete the tribunal form online and submit electronically. You must file your request within 35 days of the date printed on this letter, unless otherwise specified on the affidavit. Should you have any questions regarding this matter, please feel free to contact the Assessing Department at (810) 229-0558. Sincerely, Stay Stacy A. Kaliszewski Assessor Encl
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Michigan Department of Treasury 4031 (Rev. 09-22) July/December Board of Review Affidavit Issued under authority of P A 206 of 1893 Filing is mandatory. The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211 53b(1), (8). The July/December Board of Review can also take action under MCL 211 53b regarding a poverty exemption for the current year under MCL 211 7u, a qualified agricultural property exemption under MCL 211 ee for the current year, which has been denied by the assessor, a qualified agricultural property exemption under MCL 211 ee that was not on the assessment roll for the current year and one prior year, or a qualified forest property exemption under MCL 211.7;j(1) that was not on the assessment roll for the current year and one prior year In addition, other statules, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211 7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action Assessment Year: _ 2025 07/22/2025 01:45 py Petition/Docket #: JBOR #005 Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name SHEFFER TORY Owner Street ATTess City State ZIP Code 3657 ROSE ANN DR BRIGHTON MI [48114 Parcel Number Property School District Property Classification 4712-21-400-040 BRIGHTON AREA SCHOOLS 401 Property Street Address City State ZIP Code 3657 ROSE ANN DR BRIGHTON MI 48114 PART B: ADJUSTMENTS . Item or Taxing Authority Note or Millage Original Adiusted Difference BRIGHTON CHARTER TOWN 5H Assessed Value JBOR 478,000 449,643 -28,357, Taxable Value 07/23/2025 478,000 449,643 -28,357 P.R.E. 100.00 % 100.00 % 0.00 « Property Class 401 School District 47010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): (| Poverty Exemption O Qualified Forest Exemption Explanation: [auaiified Agricultural Exemption [JEigivle Exemption MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR Development Poperty ™ Disabled Veterans Exemption PA auaiifiea Error CORRECTED SF BASED ON PRINT & EXT PICTURES; MOVED 1 S/S TO BSMT FIN PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned membe) 3 BRIGHTON CHARTER TOWN _ goard of Review, swear of affirm the above information is, to the best of our knowledge, true. 30 days of the notice. (MCL 211 53b (1) iq The Board of Review Is required to fife an affidavit witin 36 days with the ses ZZ = = — Pp ; ignature Date ona Jo, Date Signature Date os ZN / 77/23/3021 ofle ie proper officials to have all affected official records corrected. If the qualified error results in an overpayment or underpayment/the rebate, including’any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Retain a copy on file at the local unit.
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BRIGHTON TOWNSHIP 2025 Summer Bill #: 04832 MESSAGE TO TAXPAYER TAXES PAYABLE FROM 7/1/2025 - 9/15/2025. THE TOP PORTION OF THIS BILL IS YOUR RECEIPT. IF YOUR MORTGAGE LENDER PAYS YOUR TAXES, THIS IS BEING SENT FOR INFORMATION PURPOSES ONLY. PAYMENTS MAY BE MADE AT TWP. HALL, ONLINE OR FLAGSTAR BANK IN BRIGHTON ON LEE RD ONLY. WE DO NOT ACCEPT POSTMARKS OR POST DATED CHECKS. As of March 1st, all or part of your prior year taxes were returned delinquent to the County. For more information please call the PAYMENT INFORMATION This tax is due by: 09/15/2025 A CHARTER TOWNSHIP OF BRIGHTON Pay by mail to: TOWNSHIP TREASURER 4363 BUNO ROAD BRIGHTON, MI 48114-9298 TOWNSHIP HOURS: MONDAY-THURSDAY 7:30AM-5:30PM CLOSED FRIDAYS. HOLIDAY HOURS- CLOSED 7/3/2025 & 9/1/2025. AN AFTER-HOURS DROP BOX IS LOCATED IN THE CENTER
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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 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 and Rose Ann Dr
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 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 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 35959.87 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 35959.87 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Tory Sheffer Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized
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