Record Finder / 26-002322-TT
Michigan

Valerie Lancaster Petitioner V Township Of Berlin Respondent

Petitioner
Valerie Lancaster
Respondent
Township Of Berlin

Case overview

Docket number
26-002322-TT
Status
Extended Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Monroe
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
11Proof of service of petition was received.Not recordedNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
10Evidence was received.Not recordedNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
9Motion to Set Aside Default was received.Not recordedNot recorded10/08/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
8Order Extending P's DefaultNot recorded410/07/2026Not recordedDownload
7Notice of FilingNot recordedNot recorded10/05/2026Not recordedDownload
6Answer was receivedRESPNot recorded10/02/2026Not recordedDownload
5Response to OrderPETNot recorded09/16/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/14/2026Not recordedDownload
3Petition has been verifiedPET109/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/14/2026Not recordedDownload
1A petition was received.PETNot recorded06/15/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

SC-Proof-of-Service-General-fillable.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Valerie Lancaster

26-002322

Berlin Township

Valerie Lancaster

10/8/2026

March Board of Review 

Michigan Tax Tribunal, Small Claims Division

611 W. Ottawa St

Lansing, MI, 48933

Valerie Lancaster

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002322

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: SC-Proof-of-Service-General-fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Lancaster MBOR DecisionNotice.pdfRead complete document text →
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Page 1

10/07/2026 

10:23 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

BERLIN CHARTER TOWNSHIP 

(© (@) [ 

Y 

8000 SWAN VIEW DR 

NEWPORT, MI 48166 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

5803 006 072 80 

8803 ARMSTRONG RD 

PT OF THE NE1/4 IF SEC 6 T6S, R10E DESC AS COMM AT 

Ft 

 TALERIS 

THE NE COR OF SEC 6 TH S 01D 53' 02" E 887.06 FT ALONG 

THE E LI OF SEC 6 BEING APPROX CENTER LI OF 

NEWPORT ML:48166 

ARMSTRONG RD (66' WIDE ROW) TO POB: THE S 01D 53' 

02" E 430.64; TH S 88D 14' 12" W 1315.39 FT: THN 01D 46' 18" 

W 430.64 FT: THN 88D 14' 13" E 1314.54 FT TO POB. 13.0 

AMOL 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

5803 006 072 80 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

3.9.2026, BOR DENIED THE APPEAL FOR THE REASON THAT THE PROPERTY IS AT MARKET VALUE. 

| 2026 ORIGINAL ASSESSED VALUE 

401,500 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

401,500 

| 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

393,919 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

393,919 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002322

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Lancaster MBOR DecisionNotice

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Motion-to-Set-Aside-Default-Form-fillable.pdfRead complete document text →
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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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

2. Good cause exists to set aside the default because: 

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Valerie Lancaster

26-002322

Berlin Township

9/14/2026

10/7/2026

I was just recently able to obtain a copy of the March Board of Appeal decision, and truly 

believe that my home is over assessed and is not assessed at market value. 

Valerie Lancaster

10/8/2026

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002322

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Motion to Set Aside Default

Attachment File Name: Motion-to-Set-Aside-Default-Form-fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-002322 Extend Default (response).pdfRead complete document text →
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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 

Valerie Lancaster, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002322 

 

Berlin Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On September 16, 2026, Petitioner filed a copy of the valuation report for Parcel No. 

5803 006 072 80 in response to the Tribunal’s September 14, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they failed to file a copy of the notice giving rise to the 

appeal, i.e., March Board of Review (BOR) decision.1 Although Petitioner timely 

responded to the Order of Default, their attempt to cure is incomplete because 

Petitioner failed to file a copy of the March BOR decision. Though the Tribunal finds an 

extension of time to cure the default appropriate, Petitioner’s failure to comply with 

Tribunal orders and its Rules of Practice and Procedure has established a history of 

deliberate delay that would justify dismissal of the case for failure to timely comply with 

this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

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

default: (1) file a copy of the March BOR decision, (2) file a Motion to Set Aside Default, 

and (3) file proof the motion was served on Respondent. The foregoing must be filed 

with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002322 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal, as provided by TTR 237.4 

 

 

Entered: October 7, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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

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SC-Notice_of_Filing_of_Answer.2026-10-05_14-27-09.pdfRead complete document text →
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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

Valerie Lancaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002322

Township Of Berlin,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002322

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

or email addresses on file, as provided by

Page 3

ST

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scanswer_valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002322

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Berlin (MONROE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Christina

M.I. 

Last Name

Morse

Firm Name (if any)

Mitten Assessing

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

8000 Swan View Drive

City or Town

Newport

State

 Michigan

ZIP Code

48166

Telephone Number

7345862187

E-mail Address

mittenassessing@gmail.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

We believe the property’s assessed value is properly established at 50% of its True Cash Value (TCV), as required by MCL 211.27.

Defense evidence supporting our position will be submitted 21 days prior to the scheduled hearing.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Valuation Information:

Parcel Identification Number:

03 006 072 80

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

401500

Current Taxable Value as established by the Board of Review:

393919

What do you believe is the fair market value?

803000

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Christina Morse

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

ECF (RESIDENTIAL OUTLOTS) 1.000 => TCV of Bldg: 1 = 62,149

Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 62,149

Default Walls 6.84 2880 19,699

Base Cost 15.18 2880 43,718

Description Rate Size Cost New

Height: 12 ft

Ag. Bld 1 2025, 4 Wall Equipment Shop Class:D,Pole Quality:Average

 ECF (RESIDENTIAL OUTLOTS) 1.170 => TCV: 585,899

Notes: 

 Totals: 516,252 500,768

 Direct-Vented Gas 1 3,169 3,074 

 Raised Hearth 1 464 450 

Fireplaces

 Appliance Allow. 1 2,901 2,814 

Built-Ins

 Door Opener 1 563 546 

 Common Wall: 2 Wall 1 -5,536 -5,370 

 Base Cost 685 34,901 33,854 

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

Garages

 CCP (1 Story) 552 15,136 14,682 

 CCP (1 Story) 259 7,363 7,142 

Porches

 Public Water 1 1,567 1,520 

 1000 Gal Septic 1 5,014 4,864 

Water/Sewer

 Vent Fan 4 1,042 1,011 

 Separate Shower 1 1,401 1,359 

 Extra Sink 2 1,958 1,899 

 2 Fixture Bath 1 3,204 3,108 

 3 Fixture Bath 1 4,788 4,644 

Plumbing

Other Additions/Adjustments

 Total: 438,317 425,171

1 Story Siding Overhang 603 

1 Story Siding Basement 2,333 

Stories Exterior Foundation Size Cost New Depr. Cost 

Building Areas

Phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97

Ground Area = 2333 SF Floor Area = 2936 SF.

(11) Heating System: Forced Heat & Cool

 

Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls C 5 Blt 2023

 12.42 Total Acres Total Est. Land Value = 154,936

 540,969.000 Sq Ft 0.29 100 154,936

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table R-LOT.RESIDENTIAL OUTLOTS

Map #: BERLIN CHARTER TOWNSHIP NEWPORT, MI 48166 

Property Class: 401 8803 ARMSTRONG RD 

5803 006 072 80 2026 Est. T.C.V. LANCASTER PATRICK-VALERIE

Page 2

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

 401,500 401,500 401,500 393,919 393,919 393,919

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 37,900 -7,200 0 37,900 2,359 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 370,800 370,800 370,800 346,660 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 273.50, Most recent sale 04/24/2023 for 0

2026 Est. T.C.V. 03 006 072 80 = 802,984

Total Estimated True Cash Value of Agricultural Buildings = 62,149

Parcel Number: 5803 006 072 80 Page: 2

Page 3

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

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

Parcel Number: 5803 006 072 80, Residential Building 1

Page 4

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

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

Parcel Number: 5803 006 072 80, Agricultural Building 1

Page 5

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

Property Class: 401 8803 ARMSTRONG RD 

5803 006 072 80 2026 Est. T.C.V. LANCASTER PATRICK-VALERIE

Page 6

Valuation Report

DB:

Berlin 2026

03/23/2026

09:04 AM

Parcel Number: 5803 006 072 80 Page: 2

ECF (RESIDENTIAL OUTLOTS) 1.000 => TCV of Bldg: 1 = 62,149

Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 62,149

Default Walls 6.84 2880 19,699

Base Cost 15.18 2880 43,718

Description Rate Size Cost New

Height: 12 ft

Ag. Bld 1 2025, 4 Wall Equipment Shop Class:D,Pole Quality:Average

 ECF (RESIDENTIAL OUTLOTS) 1.170 => TCV: 585,899

Notes: 

 Totals: 516,252 500,768

 Direct-Vented Gas 1 3,169 3,074 

 Raised Hearth 1 464 450 

Fireplaces

 Appliance Allow. 1 2,901 2,814 

Built-Ins

 Door Opener 1 563 546 

 Common Wall: 2 Wall 1 -5,536 -5,370 

 Base Cost 685 34,901 33,854 

Class: C Exterior: Siding Foundation: 42 Inch

Page 7

Val

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002322

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Answer

Attachment File Name: ValuationReport

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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SC_Order_of_Default_of_Petition.2026-09-14_09-51-44.pdfRead complete document text →
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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

Valerie Lancaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002322

Township Of Berlin,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 14, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002322

Page 2 of 2

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

Valerie Lancaster,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002322

Township Of Berlin,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Page 4

MTT Docket

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Comps and Building Contract.pdfRead complete document text →
Read document text excerpt

Page 1

Side by Side Comparisons

 

 

8803 Armstrong Rd

Newport, MI 48166

4992 Post

Newport, MI 48166

3880 Kane Road

Exeter Twp, MI 48117

5150 Wells

Petersburg, MI 49270

                                                           

Status

-

Sold

Sold

Sold

MLS #

-

50191761

20251020632

50190335

Property Type

Single-Family

Single-Family

Single-Family

Single-Family

Bedrooms

3

3

3

4

Bathrooms

3.00

3.00

4.00

3.00

Bathroom Details

- Full Bath 2

- 1/2 Bath 1

-

- Full Bath 2

- 1/2 Bath 2

-

Sqft*

2,902

3,808

1,800

2,500

SQFT Details

A. Fin. 2,652 

B. Fin. 1,156 

Total 3,808

A. Fin. 2,500 

Total 2,500

Living Area

-

2,652

-

2,500

Lot Acres

13 Acres

10.1 Acres

3.73 Acres

13.02 Acres

Year Built

2023

1998

2021

2022

Days on Market

-

8

7

21

List Price

-

$750,000

$699,000

$700,000

Sold Date

-

12/05/2025

09/18/2025

11/19/2025

Original List Price

-

$750,000

$699,000

$700,000

Pre-Adjusted 

Price

-

$700,000

$699,000

$690,000

Sold Price

-

$700,000

$699,000

$690,000

% Of List Price

-

93%

100%

99%

$/SqFt

-

$184

$388

$276

$/Lot Acre

$0.00

$69,307

$187,399

$52,995

Tax Amount

-

$6,669

-

$7,573

Building Style

Ranch

2 Story

-

1 Story

New 

Construction

-

-

Yes

-

Fireplace

Yes

Livroom 

Fireplace

-

-

★

All information provided is deemed reliable but is not guaranteed and should be independently verified.

Val Lancaster | vallancaster@howardhanna.com

Page 2

Side by Side Comparisons

 

 

8803 Armstrong Rd

Newport, MI 48166

4992 Post

Newport, MI 48166

3880 Kane Road

Exeter Twp, MI 48117

5150 Wells

Petersburg, MI 49270

                                                           

Kitchen

-

-

Dishwasher, 

Dryer, 

Microwave, 

Disposal, Bar 

Fridge, Washer, 

Free-Standing 

Gas Range, 

Free-Standing 

Refrigerator, 

Stainless Steel 

Appliance(s), 

Wine 

Refrigerator, 

Refrigerator 

Under Counter/

Drawer

-

Basement

Yes

Walk Out, Full, 

Poured, Sump 

Pump, Interior 

Access, Finished

Yes, Finished

-

Garage

2, Yes

3, Attached 

Garage, 

Additional 

Garage(s), 

Workshop

2, Electricity, 

Door Opener, 

Attached, 

Heated, 

Driveway

2, Attached 

Garage

Heat/AC

Central

Forced Air, 

Central A/C

Forced Air, 

Central Air

Forced Air, 

Central A/C

Fuel

Natural Gas

-

Natural Gas

-

Exterior

Vinyl

Brick, Vinyl 

Siding

Lighting

Vinyl Siding

Roof

-

-

Asphalt

-

Pool

NO

-

0

-

View

-

Yes

-

No

Waterfront

NO

Pond

-

-

County

-

Monroe County

Monroe County

Monroe County

Community

Berlin Two

-

-

-

School District

Jefferson

Jefferson 

Schools-Monroe 

Co

Monroe

Summerfield 

School District

*SQFT = Total Finished Square Feet

★

All information provided is deemed reliable but is not guaranteed and should be independently verified.

Val Lancaster | vallancaster@howardhanna.com

Page 3

Ryan Mathews 

Mathews Homes Construction, Inc. 

2487 Nadeau Rd. 

Monroe, MI 48162 

Ryanmathews2 @gmail.com 

CUSTOMER: 

Lancaster 

MODEL: 

Windsor Creek 

HIS CELL//HER CELL: 

734-787-8520/734-621-2182 

NEW ADDRESS: 

Parcel# 580300607210 

~~ 

= 

CURRENT ADDRESS: 2857 4" St Monroe MI 48162 

SQUARE FOOT: 

2928 with gameroom 

Home Prices. 

€" 454 978.000 noise 

Water and Septic 

3 

: 

n 

Well Estimate:NA 

ed 

LOOUEDSC, 

Bl 

XBT ITS: 

: 

Water frontage price: NA 

ACR 

R 

7 

TT 

NE 

2101 

eaR 

fil 

Septic Field Estimate: $25,000.00 an 

tik 

Foie 

GIRTAR 

|< 

ol 

le 

aR 

Septic supply trench estimate:NA 

~*~ 

HS 

hi 

SPR 

NR 

CRRA Qa 

FT 

Total Sitework Direct Cost: 

: 

Sitework Variable Costs (Allowances) 

Irrigation System: SNA 

Hydro Seeding & Landscaping: SNA 

Tree Clearing: 

0 

LY 

ILEWOrK 

LOSLS are 

estimates. 

Cus 

: 

A 

) 

_ 

® 

Sitework Total Estimate: 

Customer 

Signature: 

ALAM JAY |

Page 4

Ryan

Page 5

Ow

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Valerie

M.I.

Last Name

Lancaster

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

8803 Armstrong Rd

City or Town

Newport

State

Michigan

ZIP Code

48166

Telephone Number

7346212182

E-mail Address

vallancaster@howardhanna.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

No 

Property Address (No., Street)

8803 Armstrong Rd

City or Town

Newport

County

Monroe

State

Michigan

ZIP Code

48166

Taxing Authority (City or Township)

Township Of Berlin (MONROE)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Our taxable value is over-inflated with lack of supporting home prices to justify it. Our home was built in 2023 by a builder for $454,000. The land cost $115,000. 

This represents an arm's length transaction completed in the open market. There is no evidence to support that our property would sell for more than $300,000 of 

its verified total cost. I provided comparable and recent sales to the township board of review, suggesting our home would sell for $690,000, and they denied our 

appeal.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

580300607280

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

401500

Current Taxable Value as established by the Board of Review:

393919

What do you believe is the fair market value?

690000

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

345000

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Valerie Lancaster

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00

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.

SC_Notice_of_Docket_Number.2026-09-14_09-49-53.pdfRead complete document text →
Read document text excerpt

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

Valerie Lancaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002322

Township Of Berlin,

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 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Valerie Lancaster,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002322

Township Of Berlin,

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 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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.

Comps and Building Contract.pdfRead complete document text →
Read document text excerpt

Page 1

Side by Side Comparisons

 

 

8803 Armstrong Rd

Newport, MI 48166

4992 Post

Newport, MI 48166

3880 Kane Road

Exeter Twp, MI 48117

5150 Wells

Petersburg, MI 49270

                                                           

Status

-

Sold

Sold

Sold

MLS #

-

50191761

20251020632

50190335

Property Type

Single-Family

Single-Family

Single-Family

Single-Family

Bedrooms

3

3

3

4

Bathrooms

3.00

3.00

4.00

3.00

Bathroom Details

- Full Bath 2

- 1/2 Bath 1

-

- Full Bath 2

- 1/2 Bath 2

-

Sqft*

2,902

3,808

1,800

2,500

SQFT Details

A. Fin. 2,652 

B. Fin. 1,156 

Total 3,808

A. Fin. 2,500 

Total 2,500

Living Area

-

2,652

-

2,500

Lot Acres

13 Acres

10.1 Acres

3.73 Acres

13.02 Acres

Year Built

2023

1998

2021

2022

Days on Market

-

8

7

21

List Price

-

$750,000

$699,000

$700,000

Sold Date

-

12/05/2025

09/18/2025

11/19/2025

Original List Price

-

$750,000

$699,000

$700,000

Pre-Adjusted 

Price

-

$700,000

$699,000

$690,000

Sold Price

-

$700,000

$699,000

$690,000

% Of List Price

-

93%

100%

99%

$/SqFt

-

$184

$388

$276

$/Lot Acre

$0.00

$69,307

$187,399

$52,995

Tax Amount

-

$6,669

-

$7,573

Building Style

Ranch

2 Story

-

1 Story

New 

Construction

-

-

Yes

-

Fireplace

Yes

Livroom 

Fireplace

-

-

★

All information provided is deemed reliable but is not guaranteed and should be independently verified.

Val Lancaster | vallancaster@howardhanna.com

Page 2

Side by Side Comparisons

 

 

8803 Armstrong Rd

Newport, MI 48166

4992 Post

Newport, MI 48166

3880 Kane Road

Exeter Twp, MI 48117

5150 Wells

Petersburg, MI 49270

                                                           

Kitchen

-

-

Dishwasher, 

Dryer, 

Microwave, 

Disposal, Bar 

Fridge, Washer, 

Free-Standing 

Gas Range, 

Free-Standing 

Refrigerator, 

Stainless Steel 

Appliance(s), 

Wine 

Refrigerator, 

Refrigerator 

Under Counter/

Drawer

-

Basement

Yes

Walk Out, Full, 

Poured, Sump 

Pump, Interior 

Access, Finished

Yes, Finished

-

Garage

2, Yes

3, Attached 

Garage, 

Additional 

Garage(s), 

Workshop

2, Electricity, 

Door Opener, 

Attached, 

Heated, 

Driveway

2, Attached 

Garage

Heat/AC

Central

Forced Air, 

Central A/C

Forced Air, 

Central Air

Forced Air, 

Central A/C

Fuel

Natural Gas

-

Natural Gas

-

Exterior

Vinyl

Brick, Vinyl 

Siding

Lighting

Vinyl Siding

Roof

-

-

Asphalt

-

Pool

NO

-

0

-

View

-

Yes

-

No

Waterfront

NO

Pond

-

-

County

-

Monroe County

Monroe County

Monroe County

Community

Berlin Two

-

-

-

School District

Jefferson

Jefferson 

Schools-Monroe 

Co

Monroe

Summerfield 

School District

*SQFT = Total Finished Square Feet

★

All information provided is deemed reliable but is not guaranteed and should be independently verified.

Val Lancaster | vallancaster@howardhanna.com

Page 3

Ryan Mathews 

Mathews Homes Construction, Inc. 

2487 Nadeau Rd. 

Monroe, MI 48162 

Ryanmathews2 @gmail.com 

CUSTOMER: 

Lancaster 

MODEL: 

Windsor Creek 

HIS CELL//HER CELL: 

734-787-8520/734-621-2182 

NEW ADDRESS: 

Parcel# 580300607210 

~~ 

= 

CURRENT ADDRESS: 2857 4" St Monroe MI 48162 

SQUARE FOOT: 

2928 with gameroom 

Home Prices. 

€" 454 978.000 noise 

Water and Septic 

3 

: 

n 

Well Estimate:NA 

ed 

LOOUEDSC, 

Bl 

XBT ITS: 

: 

Water frontage price: NA 

ACR 

R 

7 

TT 

NE 

2101 

eaR 

fil 

Septic Field Estimate: $25,000.00 an 

tik 

Foie 

GIRTAR 

|< 

ol 

le 

aR 

Septic supply trench estimate:NA 

~*~ 

HS 

hi 

SPR 

NR 

CRRA Qa 

FT 

Total Sitework Direct Cost: 

: 

Sitework Variable Costs (Allowances) 

Irrigation System: SNA 

Hydro Seeding & Landscaping: SNA 

Tree Clearing: 

0 

LY 

ILEWOrK 

LOSLS are 

estimates. 

Cus 

: 

A 

) 

_ 

® 

Sitework Total Estimate: 

Customer 

Signature: 

ALAM JAY |

Page 4

Ryan

Page 5

Ow

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Valerie

M.I.

Last Name

Lancaster

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

8803 Armstrong Rd

City or Town

Newport

State

Michigan

ZIP Code

48166

Telephone Number

7346212182

E-mail Address

vallancaster@howardhanna.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

No 

Property Address (No., Street)

8803 Armstrong Rd

City or Town

Newport

County

Monroe

State

Michigan

ZIP Code

48166

Taxing Authority (City or Township)

Township Of Berlin (MONROE)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Our taxable value is over-inflated with lack of supporting home prices to justify it. Our home was built in 2023 by a builder for $454,000. The land cost $115,000. 

This represents an arm's length transaction completed in the open market. There is no evidence to support that our property would sell for more than $300,000 of 

its verified total cost. I provided comparable and recent sales to the township board of review, suggesting our home would sell for $690,000, and they denied our 

appeal.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

1

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

580300607280

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

401500

Current Taxable Value as established by the Board of Review:

393919

What do you believe is the fair market value?

690000

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

345000

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

Petitioner’s Signature:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

/s/ Valerie Lancaster

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00

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.