Valentina Elia, Petitioner V City Of Sterling Heights, 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 

Valentina Elia, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003312 

 

City of Sterling Heights, 

 

Presiding Judge 

Respondent. 

 

Jason C Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-003312 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: September 30, 2025 

sy 

 

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL – SMALL CLAIMS DIVISION 

 

Valentina Elia, 

Petitioner, 

v. 

City of Sterling Heights, 

Respondent. 

 

Michigan Tax Tribunal 

 

Docket No. 25-003312 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

ROBIN PALAZZOLO, ASSESSOR 

CITY OF STERLING HEIGHTS 

Representative for Respondent 

40555 Utica Road 

Sterling Heights, MI 48313 

(586) 446-2340 

 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal _X_ Small Claims Division. 

 

2. 

Property Parcel No. 10-10-08-300-065 

 

3. 

The property is located in Macomb County. 

 

4. 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,045,600 

$522,800 

$522,800 

 

5. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$950,000 

$475,000 

$475,000 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate

Page 2

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Refunds shall be made payable to Petitioner and Petitioner’s counsel Hallahan & 

Associates, P.C. and sent in care of Petitioner’s counsel Hallahan & Associates, P.C., 

to: 1750 S. Telegraph Road, Suite 202, Bloomfield Hills, Michigan 48302-2082. 

 

 

 

Signature of Petitioner’s 

Authorized Representative 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan 

. 

 

 

Signature of Respondent’s 

Authorized Representative 

 

/s/ Robin Palazzolo 

 

Robin Palazzolo

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Valentina Elia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003312

City Of Sterling Heights,

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

Page 2

MTT Docket No. 25-003312

Page 2 of 8

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: September 30, 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

Valentina Elia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003312

City Of Sterling Heights,

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

Page 4

MTT

Page 5

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL – SMALL CLAIMS DIVISION 

 

Valentina Elia, 

Petitioner, 

v. 

City of Sterling Heights, 

Respondent. 

 

Michigan Tax Tribunal 

 

Docket No. 25-003312 

 

LAURA M. HALLAHAN (P42101) 

HALLAHAN & ASSOCIATES, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

ROBIN PALAZZOLO, ASSESSOR 

CITY OF STERLING HEIGHTS 

Representative for Respondent 

40555 Utica Road 

Sterling Heights, MI 48313 

(586) 446-2340 

 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal _X_ Small Claims Division. 

 

2. 

Property Parcel No. 10-10-08-300-065 

 

3. 

The property is located in Macomb County. 

 

4. 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,045,600 

$522,800 

$522,800 

 

5. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$950,000 

$475,000 

$475,000 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate

Page 2

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Refunds shall be made payable to Petitioner and Petitioner’s counsel Hallahan & 

Associates, P.C. and sent in care of Petitioner’s counsel Hallahan & Associates, P.C., 

to: 1750 S. Telegraph Road, Suite 202, Bloomfield Hills, Michigan 48302-2082. 

 

 

 

Signature of Petitioner’s 

Authorized Representative 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan 

. 

 

 

Signature of Respondent’s 

Authorized Representative 

 

/s/ Robin Palazzolo 

 

Robin Palazzolo

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Page 1

(Fe 

InnovatingLiving 40555 Utica Road, Box 8009, Sterling Heights, MI 48311-8009 

Office of Assessing 

(586) 446-2344 

September 30, 2025 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #25-003312 

Petitioner: Valentina Elia, Parcel No. 10-10-08-300-065 

To Whom It May Concern: 

Enclosed is the Answer Form for the above-mentioned Small Claims Appeal. 

Also enclosed is a copy of 

the Record Card, Valuation Statement, 2025 Notice 

of Assessment, 2025 March Board 

of Review 

decision and proof of mailing to Petitioner. 

If you have any questions 

in regard to this matter, please contact me directly at (586) 446-2344 or by 

email at shurmez@sterlingheights.gov. 

Sincerely, 

( 

Steve Hurmez, MAA 

Appraiser, City of Sterling Heights 

Enclosure 

cc: Valentina Elia, Petitioner 

Laura M. Hallahan, Petitioner's Authorized Representative

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION 

/ EXEMPTION 

/ CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003312 

Section 1: Respondent’s Contact Information 

First Name 

M.I. 

Last Name 

CITY OF STERING HEIGHTS 

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

40555 Utica Road 

City or Town 

State 

ZIP Code 

Sterling Heights 

Mi 

48313 

Telephone Number 

(586) 446-2344 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

shurmez@sterlingheights.gov 

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

I. 

First Name 

M.| 

Last Name 

Steve 

Hurmez 

Firm Name (if any) 

. 

. 

. 

City of Sterling Heights 

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

40555 Utica Road 

City or Town 

State 

ZIP Cade 

Sterling Heights 

Ml 

48313 

Telephone Number (586) 446-2344 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

shurmez@sterlingheights.gov 

Section 3: Subject Property Information 

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

[4 Yes 

[J No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[J ves 

[J No 

[A Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner protested the 2025 Assessment and Taxable Value to the March Board of 

Review, stating the True Cash Value should be 750,000. The Board of Review denied 

the appeal and upheld the 2025 Assessed and Taxable Value of 522,800. The City is 

reviewing the Petitioner's appeal and will submit a valuation disclosure to support the 

property's true cash value. 

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)? [A Yes 

OJ No 

If yes, check which BOR Petitioner attended: vi} March 

[I] July 

(| December 

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

[No 

*Submit a copy of the Notice of Assessment with the Answer. 

n/a 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes 

[No 

If yes, cite the Boards authority. 

nia 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [ml] Yes 

[i] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O 

Yes 

[A No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption ataBOR? [] Yes 

[I No 

If Yes, check which BOR Petitioner attended: [| March 

[] July 

[] December 

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

nla 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [ves 

[Ano 

If Yes, check which BOR Petitioner attended: [ ] March 

[] July 

[] December 

N/a 

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: 

Real 

Personal 

(check one) 

nla 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

10-10-08-300-065 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

522,800 

Current Taxable Value as established by the BOR: 

522,800 

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

1,045,600 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

522,800 

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

Page 5

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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. 25-003312

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Sterling Heights (MACOMB)

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

Steve

M.I.

Last Name

Hurmez

Firm Name (if any)

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

40555 Utica Road Box 8009

City or Town

Sterling Heights

State

Michigan

ZIP Code

48311

Telephone Number

586-446-2344

Fax Number

E-mail Address

shurmez@sterling-heights.net

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Petitioner protested the 2025 Assessment and Taxable Value to the March Board of Review, stating the True Cash Value should be 750,000. The Board of 

Review denied the appeal and upheld the 2025 Assessed and Taxable Value of 522,800. The City is reviewing the Petitioner's appeal and will submit a valuation 

disclosure to support the property's true cash value.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? No

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? No

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

No

If Yes, check which BOR Petitioner 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:

10-10-08-300-065

Classification of Property:

Real 

Residential

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

522,800

Current Taxable Value as established by the BOR:

522,800

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

1,045,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

522,800

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

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Steve Hurmez

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 

JUL 08 2005 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do rot 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) 279, 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 

First Name 

MLL 

Last Name/Company Name 

Valentina 

Elia 

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

4524 18 Half Mile Road 

City or Town 

State 

ZIP Code 

Sterling Heights 

MI 

48314 

Telephone Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Ihallahan@hallahanlaw.com 

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

First Name 

[*XN 

Last Name 

Laura 

M 

Hallahan 

Firm 

Name 

(if 

any) 

. 

meme 

™ Hallahan & Associates, P.C. 

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

1750 S. Telegraph Road, Suite 202 

City or Town 

State 

ZiP Code 

Bloomfield Hills 

Mi 

48302 

Teleph 

Numb: 

prone 248 731-3087 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mitt@hallahanlaw.com 

Section 3: Subject Property information 

How many 

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

parcels areyou | [7] veer 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

*1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

{If multiple, fist first property's address) 

4524 18 Half Mile Road Sterling Heights MI 48314 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check all that apply) 

[A True Cash and Taxable Value 

O Poverty Exemption 

O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

2025 values imposed on Petitioner's property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b)The assessed, state equalized and/or taxable values are at higher percentages of 

true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c)The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’ 

s property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

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

[No 

If Yes, check which BOR you attended AND attach the BOR decision: vi} March 

[] July 

1 December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5} 

[I] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

10-10-08-300-065 

Classification of Property: 

Real 

Personal 

{check one) 

«a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

522,800 

Current Taxable Value as established by the BOR: 

522,800 

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

750,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

375,000 

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

Section 8: Classification Information ~oniy 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: 

Real 

Personal 

{check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR

Page 5

2025

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Valentina Elia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003312

City Of Sterling Heights,

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: September 3, 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

Valentina Elia,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003312

City Of Sterling Heights,

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: September 3, 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 

JUL 08 2005 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do rot 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) 279, 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 

First Name 

MLL 

Last Name/Company Name 

Valentina 

Elia 

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

4524 18 Half Mile Road 

City or Town 

State 

ZIP Code 

Sterling Heights 

MI 

48314 

Telephone Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Ihallahan@hallahanlaw.com 

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

First Name 

[*XN 

Last Name 

Laura 

M 

Hallahan 

Firm 

Name 

(if 

any) 

. 

meme 

™ Hallahan & Associates, P.C. 

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

1750 S. Telegraph Road, Suite 202 

City or Town 

State 

ZiP Code 

Bloomfield Hills 

Mi 

48302 

Teleph 

Numb: 

prone 248 731-3087 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mitt@hallahanlaw.com 

Section 3: Subject Property information 

How many 

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

parcels areyou | [7] veer 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

*1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

{If multiple, fist first property's address) 

4524 18 Half Mile Road Sterling Heights MI 48314 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check all that apply) 

[A True Cash and Taxable Value 

O Poverty Exemption 

O Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

2025 values imposed on Petitioner's property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer 

for the reasons that: 

(a)The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes; 

(b)The assessed, state equalized and/or taxable values are at higher percentages of 

true cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c)The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’ 

s property that is 

taxable under Michigan law and are based upon the application of wrong principles; and 

(d)The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its 

constitutional rights of uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

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

[No 

If Yes, check which BOR you attended AND attach the BOR decision: vi} March 

[] July 

1 December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5} 

[I] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

10-10-08-300-065 

Classification of Property: 

Real 

Personal 

{check one) 

«a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

522,800 

Current Taxable Value as established by the BOR: 

522,800 

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

750,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

375,000 

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

Section 8: Classification Information ~oniy 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: 

Real 

Personal 

{check one) 

Od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR

Page 5

2025

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