Vicki Marie Filipiak Petitioner V Township Of Northfield 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

Vicki Marie Filipiak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000670

Township Of Northfield,

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. 26-000670

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 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

Vicki Marie Filipiak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000670

Township Of Northfield,

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

Page 4

MTT

Page 5

ST

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

Vicki Marie Filipiak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-000670

Township Of Northfield,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has considered the file in this case and finds that the Tribunal entered an 

order on July 7, 2026, holding Petitioner in default. The Tribunal erred in the entry of 

that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: July 7, 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

Vicki Marie Filipiak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 26-000670

Township Of Northfield,

Respondent.

ORDER VACATING DEFAULT ORDER

The Tribunal has considered the file in this case and finds that the Tribunal entered an 

order on July 7, 2026, holding Petitioner in default. The Tribunal erred in the entry of 

that order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By: /s/ Patricia L. Halm

Entered: July 7, 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.

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

Vicki Marie Filipiak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000670

Township Of Northfield,

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: July 7, 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. 26-000670

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

Vicki Marie Filipiak,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-000670

Township Of Northfield,

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.2 

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: July 7, 2026

2 “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 4

MTT Docket No. 26-000670

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

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 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

Vicki

M.I.

Marie

Last Name/Company Name

Filipiak

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

561 E Northfield Church Rd

City or Town

Whitmore Lake

State

Michigan

ZIP Code

48189

Telephone Number

248-705-7906

Fax Number

E-mail Address

vickifilipiak@yahoo.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]

561 E Northfield Church Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Whitmore Lake

Michigan

48189

Taxing Authority (City or Township)

Township Of Northfield (WASHTENAW)

County 

Washtenaw

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

Taxable Value Only (calculation), Classification

 

Section 5: Explain the Reason for this Appeal

Petitioner respectfully appeals the assessment of the above-referenced property on the basis that it is factually inaccurate and not supported by verifiable evidence.

1. Nature of the Appeal

This appeal is not solely a dispute over valuation. Rather, it arises from a fundamental error in the property’s classification. The current assessment reflects the 

existence of a residential structure on the property. No such residential structure exists.

Because the assessment is based on an incorrect assumption regarding the physical characteristics of the property, both the classification and resulting valuation are 

inaccurate.

2. Background and Procedural History

Petitioner received notice that the property assessment increased significantly for the tax year(s) at issue.

Upon review, Petitioner identified that the increase appears to be based on the inclusion of a residential structure.

Petitioner timely filed an appeal with the local Board of Review.

In support of that appeal, Petitioner submitted written explanation and photographic evidence of the structure on the property.

The Board of Review denied the appeal, stating that “insufficient information” had been provided, but did not identify what specific information was lacking or 

provide documentation supporting its determination.

3. Factual Condition of the Property

The property does not contain a residential dwelling.

There is no shower/tub, bedrooms, or living facilities consistent with a residence.

There is no certificate of occupancy for a residential structure.

There are no permits or records supporting the existence of a residential dwelling.

Any structure present on the property is non-residential in nature (e.g., garage, accessory building, or similar use).

4. Lack of Supporting Evidence by Assessing Authority

Despite requests for clarification, Petitioner has not been provided with:

Inspection reports confirming the presence of a residence

Photographs supporting such a determination

Building permits or occupancy records

Any documentation establishing the criteria used to classify the property as residential

Absent such evidence, the current classification appears to be unsupported.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: B-02-28-300-004

Classification of Property:

Residential

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

586100

Current Taxable Value as established by the BOR:

497382

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

564000 

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

282000

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

267500

Parcel Identification Number: B-02-28-300-003

Classification of Property:

Residential

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

38000

Current Taxable Value as established by the BOR:

23717

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

50000 

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

25000

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

Page 4

STATE OF

Page 5

ST

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

Vicki Marie Filipiak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000670

Township Of Northfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 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

Vicki Marie Filipiak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000670

Township Of Northfield,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 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.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000670 

Section 1: Respondent's Contact information 

Unit of Government 

Northfield Township 

Mailing Address (Na., Street, P.O, Box or Rural Route): 

8350 Main St 

City or Town: 

State: 

ZiP Code: 

Whitmore Lake 

MI 

48189 

Telephone “(734 )-449-2880 

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

assessing@northfieldmi.gov 

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

First Name: 

M.L: 

Last Name: 

Rachel 

M. 

|Goyer 

Firm Name (if any): 

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

8350 Main St. 

City or Town: 

State: 

ZIP Code: 

Whitmore Lake 

MI 

148189 

re (734-449-2880 ext. 118 

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

assessing@northfieldmi.gov 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

Yes 

[1 No 

[] Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or mare for ali tax years at issue? 

Yes 

mn} No

Page 2

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 

2026 March Board of Review Decision showed an assessed value of 38,000 and 

taxable value of 23,717 for parcel B-02-28-300-003. 2026 March Board of Review 

Decision showed an assessed value of 586,100 and a taxable value of 497,382 for 

parcel B-02-28-300-004. Further evidence and documentation will be submitted prior to 

hearing. 

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 

[mm] No 

If yes, check which BOR Petitioner attended: [#4 March 

[1 guly 

[] December 

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

[ml] No 

If yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[Ives 

Bno 

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? 

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

Parcel Number: 

: 

See attached multiple parcel form 

Classification of Property: 

 Reall 

Personal [1 {check one) 

Agricultural [J 

Commercial 

0 

Industrial [] 

Residential [1 

~~ Timber-Cutover [1 

Developmental [1 

Utility [J (check one}

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM 

VALUATION APPEAL 

MTT DOCKET NO. 26-000670 

Respondent’s Contact Information: 

Local Unit of GovernmentiFirst Name: 

Mi 

Last Name: 

Northfield Township/Rachel 

Goyer 

Valuation Information 

Parcel Numbers (02-28-300-003 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [1 ~~ Commercial 

{] 

Industrial [] 

 Residential¥d 

 Timber-Cutover ] 

Developmental 

[] 

Utility 

{J {check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

24,9, . 600 

23,717 

What do you believe is the fair market value (also known as true cash value)? 

76,000 

What do you believe is the assessed value? {multiply true cash 

What do you believe is the taxable value? {cannot exceed 

value by .5) 

38,000 

assessed value) 23,717 

Valuation Information 

Parcel Number 

02-28-300-004 

Classification of Properly: 

Reailid 

Personal [1 (check one) 

Agricultural [1 

~~ Commercial [1 

Industrial [] 

Residential #4 

~~ Timber-Cutover (] 

Developmental [1 

Utility J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

<< 2) & , 

\ [CY] 

497,382 

What do you believe Is the fair market value (also known as true cash value)? 

1,172,200 

What do you believe Is the assessed value? (multiply true cash 

What do you believe is the taxable value? {cannot exceed 

value by .5) 586, 1 00 

assessed value) 

497,382 

Valuation Information 

Parcel Number: 

Classification of Property: 

 Reail] 

Personal [1 (check ong) 

Agricultural [1 

Commercial 0 

industrial [J 

Residential 1 ~~ Timber-Cutover 

[J 

Developmental [] 

Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review:

Page 4

05/07/2026 

03:03 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

NORTHFIELD TOWNSHIP 

DAVID GRIFFIN, ASSESSOR 

8350 MAIN STREET 

WHITMORE LAKE, MI 48189 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

B -02-28-300-004 

561 E NORTHFIELD CH 

FILIIPIAK, VICKI 

561 

E NORTHFIELD CHURCH RD 

WHITMORE LAKE MI 48189 

*0OLD SID - B 02-028-019-00 NO 28-10 § 1353 FT OF W 1320 FT 

OF SW 1/4, OF SEC 28, T1S-R6E; CONT 41.00 ACRES 

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 

B -02-28-300-004 

They have made the following determination based on the

Page 5

05/07/2

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Page 1

1 of 1

Docket #: 26-000670

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

Vicki Filipiak 

561 E. Northfield Church Rd. 

Whitmore Lake, MI 48189 

Parcel No.: B-02-28-300-004; B-02-28-300-003 

March 9th, 2026 

Northfield Township Board of Review 

8350 Main Street 

Whitmore Lake, MI 48189 

RE: Appeal of 2026 Property Assessment – Parcel B-02-28-300-004 

Improper Classification of Accessory Structure as Residential Dwelling 

Dear Members of the Board of Review, 

I respectfully submit this letter as a formal appeal of the 2026 assessed and taxable value of my 

property located at 561 E. Northfield Church Road, Whitmore Lake, Michigan (Parcel B-02-28-

300-004 & B-02-28-300-003). 

For tax year 2026, the assessed value increased from $242,600 (2025) to $586,100, and the 

taxable value increased from $227,966 to $497,382. The second parcel ending in 003 also 

increased from $24,200 to $38,000 for the SEV. This substantial increase appears to be directly 

attributable to the classification of a structure on the property as a “new farmhouse residential 

building” valued at $451,750. 

The structure in question was submitted, reviewed, and permitted as a 

garage/storage/basement cellar structure, consistent with an accessory or agricultural 

building. It was not submitted, approved, or constructed as a separate residential dwelling. 

I. Zoning Classification – AR (Agricultural) 

The parcel is zoned AR – Agricultural, as reflected in the Township property record. 

Under Northfield Township Zoning Ordinance (Chapter 36 – Zoning): 

• 

Only one principal dwelling unit is permitted per legal lot of record in the AR district. 

• 

A minimum lot area requirement (commonly five acres per dwelling) applies. 

• 

Additional principal dwellings require land division approval pursuant to the 

Michigan Land Division Act (MCL 560.101 et seq.). 

No land division, special use approval, or zoning authorization has been requested or granted for 

a second residential dwelling on this parcel.

Page 2

Accordingly, classification of the structure as a second principal residential dwelling appears 

inconsistent with Township zoning regulations. 

II. Accessory Structure Classification 

Township zoning ordinances define an Accessory Building or Structure as a subordinate 

building located on the same lot as the principal structure, the use of which is incidental to the 

principal building. 

The structure at issue: 

• 

Was permitted as a garage/storage/basement structure 

• 

Contains no bedrooms 

• 

Contains no shower or bathing facilities 

• 

Was not designed or constructed as a dwelling unit 

• 

Functions as an accessory building 

Based on these characteristics, the structure does not meet the definition of a principal 

residential dwelling under Township ordinance. 

III. Michigan Residential Code – Definition of Dwelling Unit 

Under the Michigan Residential Code, a dwelling unit must contain permanent provisions for: 

• 

Living 

• 

Sleeping 

• 

Cooking 

• 

Sanitation (including bathing facilities) 

The structure in question does not contain sleeping quarters or bathing facilities and was not 

designed or permitted as a residential dwelling. As such, it does not meet the definition of a 

dwelling unit under the code. 

IV. Certificate of Occupancy Requirement 

Under the Michigan Building Code and local enforcement authority, a residential structure 

may not be legally occupied until a Certificate of Occupancy (CO) has been issued. 

No Certificate of Occupancy has been issued for this structure as a residential dwelling. 

Without a Certificate of Occupancy: 

• 

The structure is not legally habitable. 

• 

It cannot be lawfully classified as a dwelling. 

• 

It should not be assessed as a residential building.

Page 3

V. Michigan General Property Tax Act 

Under MCL 211.27 and MCL 211.27a: 

• 

True Cash Value must reflect the usual selling price of property based on its legally 

permitted use. 

• 

Taxable value increases beyond the Consumer Price Index are allowed only for new 

construction, additions, or transfers of ownership. 

Reclassification of an accessory structure as a principal residential dwelling, without lawful 

zoning authorization or a Certificate of Occupancy, does not constitute valid new residential 

construction under Michigan property tax law. 

VI. Inconsistency in Classification 

The Township cannot simultaneously: 

• 

Prohibit a second dwelling under AR zoning regulations, 

• 

Issue no Certificate of Occupancy for residential use, and 

• 

Assess the structure as a new residential dwelling. 

Such classification appears inconsistent with both zoning authority and statutory 

requirements. 

Requested Relief 

I respectfully request that the Board of Review: 

1. Reclassify the structure as an accessory/agricultural building. 

2. Remove the classification of the structure as a residential dwelling. 

3. Adjust the 2026 assessed and taxable values accordingly. 

Thank you for your time and consideration of this appeal. 

Sincerely, 

Vicki Filipiak 

561 E. Northfield Church Rd. 

Whitmore Lake, MI 48189 

248-705-7906

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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

Vicki

M.I.

Marie

Last Name/Company Name

Filipiak

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

561 E Northfield Church Rd

City or Town

Whitmore Lake

State

Michigan

ZIP Code

48189

Telephone Number

248-705-7906

Fax Number

E-mail Address

vickifilipiak@yahoo.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]

561 E Northfield Church Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Whitmore Lake

Michigan

48189

Taxing Authority (City or Township)

Township Of Northfield (WASHTENAW)

County 

Washtenaw

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

Taxable Value Only (calculation), Classification

 

Section 5: Explain the Reason for this Appeal

Petitioner respectfully appeals the assessment of the above-referenced property on the basis that it is factually inaccurate and not supported by verifiable evidence.

1. Nature of the Appeal

This appeal is not solely a dispute over valuation. Rather, it arises from a fundamental error in the property’s classification. The current assessment reflects the 

existence of a residential structure on the property. No such residential structure exists.

Because the assessment is based on an incorrect assumption regarding the physical characteristics of the property, both the classification and resulting valuation are 

inaccurate.

2. Background and Procedural History

Petitioner received notice that the property assessment increased significantly for the tax year(s) at issue.

Upon review, Petitioner identified that the increase appears to be based on the inclusion of a residential structure.

Petitioner timely filed an appeal with the local Board of Review.

In support of that appeal, Petitioner submitted written explanation and photographic evidence of the structure on the property.

The Board of Review denied the appeal, stating that “insufficient information” had been provided, but did not identify what specific information was lacking or 

provide documentation supporting its determination.

3. Factual Condition of the Property

The property does not contain a residential dwelling.

There is no shower/tub, bedrooms, or living facilities consistent with a residence.

There is no certificate of occupancy for a residential structure.

There are no permits or records supporting the existence of a residential dwelling.

Any structure present on the property is non-residential in nature (e.g., garage, accessory building, or similar use).

4. Lack of Supporting Evidence by Assessing Authority

Despite requests for clarification, Petitioner has not been provided with:

Inspection reports confirming the presence of a residence

Photographs supporting such a determination

Building permits or occupancy records

Any documentation establishing the criteria used to classify the property as residential

Absent such evidence, the current classification appears to be unsupported.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: B-02-28-300-004

Classification of Property:

Residential

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

586100

Current Taxable Value as established by the BOR:

497382

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

564000 

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

282000

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

267500

Parcel Identification Number: B-02-28-300-003

Classification of Property:

Residential

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

38000

Current Taxable Value as established by the BOR:

23717

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

50000 

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

25000

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

Page 4

STATE OF

Page 5

ST

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