Record Finder / 25-003339-TT
Michigan
Tory Sheffer, Petitioner V Township Of Brighton, Respondent
- Petitioner
- Tory Sheffer
- Respondent
- Township Of Brighton
Case overview
- Docket number
- 25-003339-TT
- Status
- Disposed
- 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 |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 10/14/2025 | 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 | 09/08/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 09/08/2025 | Not recorded | Download |
Documents
Order_of_Dismissal.2025-10-14_08-34-53.0000.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. 25-003339 Township Of Brighton, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the 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 opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-003339 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 14, 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. 25-003339 Township Of Brighton, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the 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 opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-003339 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 14, 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,
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MTT
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.63201c8b-5977-4967-9815-30408cf0220a.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
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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. 25959.87 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 Value or Taxable
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SC_Notice_of_Docket_Number.2025-10-13_14-13-04.0000.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. 25-003339 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. 25-003339 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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BOR Decision.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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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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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.63201c8b-5977-4967-9815-30408cf0220a.pdfRead complete document text →
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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. 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
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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. 25959.87 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 Value or Taxable
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