Victor Cherfan, Petitioner V Township Of Adrian, Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Victor Cherfan 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-000301 

Township of Adrian 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

1. Full name (first, middle initial, last) 

Thomas G. Clements lll 

2. Firm Name (if applicable) 

#79301 N Main St, Adrian, MI 49221 

4. Telephone No. 

5. E-mail Address 

(517) 264-4526 

trey.clements@lenawee.mi.us 

6. Local Unit of Government 

Lenawee County, Adrian Township 

Tl 

[l= TT 

New Assessor's signature 

| 

Thomas Clements lI 

[Print/type name of person signing] 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Substitution of Assessor on the opposing party or 

their representative. 

05/06/2026 

to 

A 77 

Date 

Signature

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

Victor Cherfan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000301

Township Of Adrian,

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. 26-000301

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: April 24, 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 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

Victor Cherfan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000301

Township Of Adrian,

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

Page 4

M

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

Michigan Department of Treasury 

03/05/2026 01:21 

PM 

618 (Rev. 11-12) 

Petition to Board of Review 

1L.-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

202. o 3 

/ 

J 

Owner's Name (Please Print or Type) 

Pelitioner's Name (if Other than Owner. Please Print or Type) 

CHERFAN, VICTOR J JR & ALLIE L, TST 

Township or City 

County 

ADRIAN TOWNSHIP 

LENAWEE 

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property [dentified {Parcel code required, Properly address & legal description optional) 

: 

ADO0-130-1125-00 

LD DES AS BEG ON N LI OF SEC 30 T6S RIE 1955.70 FT W FROMN1/4 COR TH 

930 FT ML TO CNTRLI OF 

WOLF CREEK 

TH W'LY 310 FT MIL ALG SD CNTRLI OF WOLF GREEK THN 910 FT MA TONLI OF SD SEC 

30TH E 317.50 FT ALG N Li OF SD SEC TO POB ALSO LD BEG 1600.70 FT N88 DEG 34" 

WFROMN 114 

6903 BURTON RD 

POST SEC 30 RUNN TH S 1 DEG 26'W 643.50 FT TH N 88 DEG 34' W 356 FT THN 1 DEG 26'E 61350 FT TH 

588 DEG 3¢' E ALG N SEC LI 355 £T TO POB ALSO LD DES AS COMM ON THE N LI OF SEC 30 T68 RIE AT 

APTLOG 1600.70 FT NB8#3400°W FROM THE N1/4 COR OF SD SEC & RUNN TH S01426'00°W 613.50 FT 

FOR APOB RUNN TH N88 3400" W 355 FT TH STO THE WATERS EDGE OF WOLF TREER THNEERLY ALG 

THE WATERS EDGE OF SD WOLF CREEK TO A PT WHICH IS DUE § OF THE POB RUNN THE NTO THE 

POB ALSO LD DES AS COMM ON THE N LI OF SEC 30 T65 R3E AT A PT LOC 1600.70 FT N88"34/00°W FROM 

THE N1/4 COR OF SD SEC FOR A PT OF BEG RUNN TH S88/34/00°E APPROX 270.34 FT RUNN TH 

STO THE 

WATERS EDGE OF WOLF CREEK RUNN TH SWERLY ALG THE WATERS EDGE OF SD WOLF CREEK TOA 

PT WHICH 1S DUE § OF THE POB RUNN THN TO THE POB. ALSO THAT PART OF NW FRL 1/4 SEC 30 T6S- 

R3E BEG ON N LI SD SEG 730.46 FT W FROMN 1/4 POST TH § 348.20 FT THW 146.33 FT THW 30 FT TO 

GTRLIWOLF CREEK TH WLY ALG CTR LI SD CREEK TO A PT LOC 1330.46 FTW AND 537.98 FT § 0 DEG 

§7E FROMN 1/4 POST SD SEC 30 TH N67 DEG 35'W 51 FT THN 486.98 FT TON LI SD SEC TH E 600 FT 

TOPO SEC 30 1/26/2021 COMB FROM ADO-130-1130-00 & ADO-130-1135-00 05/31/2024 COMB FROM ADO- 

130130000 

Protested Item 

[J Assessed Value 

[J Tentative Taxable Value 

[1 Classification 

0 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

[Year 

1,329,800 

1,279,492 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of properly on (his year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

[1 

Agricultural 

OO Industrial 

OTimber Cutover 

Clutility (Personal Property Only) 

O commercial 

[J Residential 

[Cpevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{if the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granled by assessar: (Enter 0 if exemption Is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 

if full 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption.

Page 2

CERTIFICATION 

Signature 

Date 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury 

2096.02 1/

Page 3

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

L026 

0 3 &/l 

AD0-130-1125-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

p=! 

Denied 

O 

Assessed Value Changed From: 

[ 

1,329,800 

Tro: 

| 

1] 

Record of Vote - Board or three member committee of board 

i. 

4 

Chairperson: 

ES 

N 

i 

YES 

EON 

: 

hd 

E! 

jo __ 

hairperson Py 

[0 

no 

4 

Member 

4] 

Ovo 

MAD 

Member 

ves 

[J nogl 

Reason for Board Action: 

Ti 

lacks 

a 

tree. 

cosh volvo > 

roma eo HA 

inprown 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48808. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cul Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

1,279,492 

To: 

}%) 

Denied 

O 

Tentative Taxable Value Changed From: 

Record of Vole - Board or three member committee of board. 

[1 

no

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. 26-000301

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Adrian (LENAWEE)

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

Marchelle

M.I.

L

Last Name

Delong

Firm Name (if any)

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

301 N Main St

Old Courthouse

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

517-264-4522

Fax Number

E-mail Address

shelly.delong@lenawee.mi.us

Section 3: Subject Property Information

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

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

This property is assessed in a uniform manner with other properties in the same class and area. It is the belief of respondent that the assessment of the subject 

property represents 50% of True Cash Value.

There was a gym built over that last 2 years that added the extra 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? 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

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:

AD0-130-1125-00

Classification of Property:

Real 

Residential

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

1,329,800

Current Taxable Value as established by the BOR:

1,279,492

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

2,659,600

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

1,329,800

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/ Marchelle DeLong

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

Victor

M.I.

Last Name/Company Name

Cherfan

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

6903 Burton Rd.

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

734-634-5557

Fax Number

E-mail Address

vcherfan@yahoo.com

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

First Name

Edward

M.I.

Last Name

Hunt

Firm Name (if any)

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

4588 Onsted Hwy

City or Town

Onsted

State

Michigan

ZIP Code

49265

Telephone Number

517-420-5758

Fax Number

E-mail Address 

ejhunt8@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6903 Burton Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Adrian

Michigan

49221

Taxing Authority (City or Township)

Township Of Adrian (LENAWEE)

County 

Lenawee

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The taxable value was recently updated to $1,279,492. A January 2026 appraisal came back with a market value of $1,650,000, so the taxable value should be 

$825,000.

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

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: AD0-130-1125-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

1279492

Current Taxable Value as established by the BOR:

1279492

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

1650000 

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

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Edward Hunt

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

Victor Cherfan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000301

Township Of Adrian,

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: March 25, 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

Victor Cherfan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000301

Township Of Adrian,

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: March 25, 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

Michigan Department of Treasury 

03/05/2026 01:21 

PM 

618 (Rev. 11-12) 

. 

Petition to Board of Revi¢ 

. 

L-4035 

This form is issued under the authority of PA. 2( 

pee Was 

\ 

+ not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first prote: 

i 

TO BE COMPLETED BY OWNER OR OW 

& 

is 

og 

HO26C.03 || 

Owner's Name (Please Print or Type) 

om 

221 

to 

[ 00 

[ 

n Owner. Please Print or Type) 

CHERFAN, VICTOR J JR { 

Township or City 

ADRIAN TOWNSHIP 

Eshmated ax {ONS 

IEE 

\ 

hy loam Lidied on Jysessed value andh 

from 20 a5 fo A020 

{ S non 

dlor the qualified agricultural property exemption of 

LI OF WOLF CREEK 

TH N 910 FT MIL. TON LI OF SD SEC 

Property Identified (Parcel code required. Property ac 

4 

715% 

3] 

ADO0-130-1125-00 

! 

' 

k/ 

LSO LD BEG 1600.70 FT N 88 DEG 34'W FROMN 

1/4 

THN 88 DEG 34'W 355 FT THN 1 DEG 26' E 613.50 FT TH 

6903 BURTON RD 

~~ ...,OLDDES AS COMM ON THE N LI OF SEC 30 T6S R3E AT 

APT LOC 1600.70 FT N88A34'00"W FROM THE N1/4 COR OF SD SEC & RUNN TH S01*26'00"W 613.50 FT 

FOR'APUB RUNN TH NBB™3400"W 355 FT TH S TO THE WATERS EDGE OF WOLF CREER THNEERLY ALG 

THE WATERS EDGE OF SD WOLF CREEK TO A PT WHICH IS DUE § OF THE POB RUNN THE N TO THE 

POB ALSO LD DES AS COMM ON THE N LI OF SEC 30 T6S R3E AT A PT LOC 1600.70 FT N88*34'00"W FROM 

THE N1/4-COR OF-SD SEC FOR A PT OF BEG RUNN TH $88"34'00°E APPROX 270.34 FT RUNN TH S TO THE 

WATERS EDGE OF WOLF CREEK RUNN TH SW'ERLY ALG THE WATERS EDGE OF SD WOLF CREEK TOA 

PT WHICH IS DUE § OF THE POB RUNN TH N TO THE POB. ALSO THAT PART OF NW FRL 1/4 SEC 30 T6S 

R3E BEG ON N LI 8D SEC 730.46 FT W FROM NN 1/4 POST TH § 348.20 FT TH W 146.33 FT THW 30 FT TO 

CTR LIWOLF CREEK 

TH WLY ALG CTR LI SD CREEK TO A PT LOC 1330.46 FT W AND 537.98 FT S 0 DEG 

57'E FROMN 

1/4 POST SD SEG 30 TH N 57 DEG 35 W 51 FT TH N 486.98 FT TON LI SD SEC THE 600 FT 

TO POB SEC 30 1/26/2021 COMB FROM AD0-130-1130-00 & AD0-130-1135-00 05/31/2024 COMB FROM ADO- 

3.70 FT W FROM N1/4 COR TH $ 930 FT MIL TO CNTRLI OF 

130-1300-00 

Protested tem 

[1 Assessed Value 

[1 Tentative Taxable Value 

[J Classification 

[J Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

|Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

1,329,800 

1,279,492 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall nat be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

1 

401 

Classification should be: (Please check one of the following) 

| 

[0 Agricultura 

[J industrial 

CI Timber Cutover 

[utility (Personal Property Only) 

[1 

commercial 

[1 Residential 

[CIbevelopmental 

| 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor. (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption.

Page 2

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

2026 03.8) 

A 

AD0-130-1125-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

p=! Denied 

(| 

Assessed Value Changed From: 

1,329,800 

[vo 

[ 

Record of Vote - Board or three member committee of board 

Chairperson: Bes 

[J no 

Member: x ves 

[] No 

MPA 

Member: 

X yes 

[] wl 

I 

IS 

Init 

"i 

lacks 

o. 

drwe. 

coal solu 2 

hone a HA 

Senprove 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

Petition Number 

Reason for Board Action: 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

%) 

Denied 

[C1 

Tentative Taxable Value Changed From: 

1,279,492 

To: 

Record of Vote - Board or three member committee of board. 

A 

Chairperson: od YEs 

[] 

No 

2 

Member: fb vEs 

 [] 

vo 

bY! "Member: 

Vd YES 

[] NO 

7 

ve 

Reason for Board Action: 

Lbied 

a 

truce 

cash valu X NI. home 

cont 

i nprovements 

If you disagree with the: decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial 

Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property

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

Victor

M.I.

Last Name/Company Name

Cherfan

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

6903 Burton Rd.

City or Town

Adrian

State

Michigan

ZIP Code

49221

Telephone Number

734-634-5557

Fax Number

E-mail Address

vcherfan@yahoo.com

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

First Name

Edward

M.I.

Last Name

Hunt

Firm Name (if any)

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

4588 Onsted Hwy

City or Town

Onsted

State

Michigan

ZIP Code

49265

Telephone Number

517-420-5758

Fax Number

E-mail Address 

ejhunt8@gmail.com

Section 3: 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 non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6903 Burton Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Adrian

Michigan

49221

Taxing Authority (City or Township)

Township Of Adrian (LENAWEE)

County 

Lenawee

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The taxable value was recently updated to $1,279,492. A January 2026 appraisal came back with a market value of $1,650,000, so the taxable value should be 

$825,000.

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

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: AD0-130-1125-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

1279492

Current Taxable Value as established by the BOR:

1279492

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

1650000 

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

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Edward Hunt

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.