Wayne R McCullough Petitioner V Township Of Scio 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 

Wayne R McCullough, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002260 

 

Scio Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On June 11, 2026, the Tribunal entered an order placing Petitioner in default for failing 

to file a proper petition. On July 14, 2026, Petitioner filed a Motion to Set Aside Default 

and the requisite petition. Therefore, Petitioner’s default shall be set aside. 

 

On July 23, 2026, the parties filed a Stipulation for Entry of Consent Judgment 

(Stipulation), Having reviewed the Stipulation, the Tribunal finds that it meets all filing 

and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

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

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

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MTT Docket No. 26-002260 

Page 2 of 2 

 

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

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

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

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

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

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

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

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

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

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

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

8.66%, (ix) after December 31, 2025, through June

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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 

Wayne R McCullough, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002260 

 

Scio Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On June 11, 2026, the Tribunal entered an order placing Petitioner in default for failing 

to file a proper petition. On July 14, 2026, Petitioner filed a Motion to Set Aside Default 

and the requisite petition. Therefore, Petitioner’s default shall be set aside. 

 

On July 23, 2026, the parties filed a Stipulation for Entry of Consent Judgment 

(Stipulation), Having reviewed the Stipulation, the Tribunal finds that it meets all filing 

and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

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

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

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MTT Docket No. 26-002260 

Page 2 of 2 

 

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

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

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

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

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

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

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

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

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

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

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

8.66%, (ix) after December 31, 2025, through June

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Wayne R MoGullough 

STATE OF MICHIGAN 

LANSING 

v 

Petitioner(s) 

Township of Scio 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BROWN, DPA 

MICHIGAN TAX TRIBUNAL. 

MTT Docket No, 26-:002250 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Washtenaw 

2. 

Parcel Number; 1 -08-01-300-031 

. 

{If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

County. 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2026 

939,800 

862,422 

- 

4. The values for the property identified above as stipulated by the parties for 

sefilement purposes are: 

Tax year 

Tre Cash Value 

AV 

TV 

2026 

1,660,000 

825,000 

826,000 

5. 

Ifthe stipulated TV does not equal the prior year TV multiplied by the applicable 

© 

Inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property ele.) 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

MICHIGAN TAX TRIBUNAL 

+ 811 W. OTTAWA 8T,, LANSING, Mi 48933 

+ 547-836-8760 

PO BOX 30232, LANSING, Mi 48909 

+ Other Carvlers: 2407 N, GRAND RIVER AVE., LANSING, M1 48906

Page 2

MTT Docket No, 26-002260 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included In the 

appeal (including subsequent tax years an or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s), Otherwise, LEAVE BLANK. 

7. 

The parties agrea to the withdrawal of parcel number: 

(If more than one parcel Is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

“7 ure of Petitioner's Authorized Representative or, if none, Petitioner: 

oyeef MC 

Printed Name; Wayne R McCullough 

Date: 

_" Tusly 22 2020 

7 re of Respondent's authorized representative: 

Fe 

pm 

Printed Name: Andrea L Garrett 

Pate: 7023 Jol

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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: 26-002260

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

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: 26-002260

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECET VED 

JUL 16 207% 

MICHIGAN Tax TRIBUNA( 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Wayne 

R. 

McCullough 

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

3404 Oak Hollow Dr. 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 734-302-7546 

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

drmccull1@aol.com 

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

I 

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1] Yes 

No** 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

3404 Oak Hollow Dr

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[A True Cash and Taxable Value 

[VM Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

A substantial increase in assessed property value (939,600) was implemented over the 

original taxable value (862,422). The increase is not substantiated in either market value 

or current market appraisal (attached). Consideration is also not given to the Natural 

Preservation Easement covering about a third of the lot which limits appeal and property 

value (attached). 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [v4] Yes 

OJ No 

If Yes, check which BOR you attended: [J March 

[J July 

[] December 

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

a 

Not required to attend 

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

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

O Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: H-08-01-300-031 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [1 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover (J 

~~ Developmental (J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable

Page 4

STATE

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECET VED 

JUL 16 207% 

MICHIGAN Tax TRIBUNA( 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Wayne 

R. 

McCullough 

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

3404 Oak Hollow Dr. 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 734-302-7546 

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

drmccull1@aol.com 

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

I 

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information suse the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1] Yes 

No** 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

3404 Oak Hollow Dr

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[A True Cash and Taxable Value 

[VM Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

A substantial increase in assessed property value (939,600) was implemented over the 

original taxable value (862,422). The increase is not substantiated in either market value 

or current market appraisal (attached). Consideration is also not given to the Natural 

Preservation Easement covering about a third of the lot which limits appeal and property 

value (attached). 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [v4] Yes 

OJ No 

If Yes, check which BOR you attended: [J March 

[J July 

[] December 

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

a 

Not required to attend 

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

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

O Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: H-08-01-300-031 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [1 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover (J 

~~ Developmental (J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable

Page 4

STATE

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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

Wayne R McCullough,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002260

Township Of Scio,

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. 26-002260

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

STA

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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 

Wayne R McCullough, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002260 

 

Scio Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On June 13, 2026, Petitioner filed an answer form in response to the Order Holding 

Petitioner in Default issued on June 11, 2026. 

 

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

holding Petitioner in default because Petitioner failed to file an updated Tribunal petition 

form.1 Petitioner was required to cure the default by submitting a current petition within 

14 days.2 Although Petitioner timely responded to the Order of Default, their attempt to 

cure is incomplete because Petitioner filed an answer form rather than the required 

current petition form. 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. 

 

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 current petition form, (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 Tribunal rules and petition forms are available online at www.michigan.gov/taxtrib. 

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

Page 2

MTT Docket No. 26-002260 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: July 13, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF

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Page 1

: 

RECEIVED 

VE 0) 

JUN 1 82026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON &. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002260 

Section 1: Respondent’s Contact Information 

Unit of Government 

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

Wayne R. McCullough 

City or Town: 

State: 

ZIP Code: 

Ann Arbor 

M 

2 

734-302-7546 

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

drmccull1 @aol.com 

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

} 

First Name: 

ML: 

Last Name: 

Firm Name {if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

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. Attacha 

separate sheet if necessary. 

[1] Yes 

[H} No 

[v4] Not 

Applicable 

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

71 Yes 

O 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 

A substantial increase in assessed property value (939,600) was implemented over the 

original taxable value (862,422). The increase is not substantiated in either market value 

or current market appraisal (attached). Consideration is also not given to the Natural 

Preservation Easement covering about a third of the lot which limits appeal and property 

value (attached). 

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 

[Hl] No 

If yes, check which BOR Petitioner attended: [i] March 

(} July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

O 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? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

vi] No 

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 multiple parcel form for additional, contiguous parcels. 

Parcel Number: H-08-01 -300-031 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural) 

Commercial 

J 

Industrial 

J 

Residential @ 

 Timber-Cutover [J 

Developmental [J 

Utility DO (check one)

Page 3

APPRAISAL OF REAL PROPERTY 

MTT Dost No. 2b-0022L0 

LOCATED AT 

3404 Oak Hollow Dr 

Ann Arbor, MI 48103 

See attached addenda. 

FOR 

Wayne & Michele McCullough 

OPINION 

OF VALUE 

Fe ol 

AS OF 

04/14/2026

Page 4

[ER 

Floto: 

23345 

Pupsly Ades: 

3404 Oak Hollow Dr. 

Ann Arbor 

SE M1 

Tp Code: 48103 

Souty: 

Washtenaw 

Legal Deseo: 

See attached addenda. 

5 

Assessors Parcel #: 

H-08-01-300-031 

Sie 

2008 

RE Tues: § 32 065+/- 

Special Assessments: § 

Bortower (f pelcabie: 

7 | Curent Quer of Record: 

Wayne & Michele McCuilough 

Occur 

DQ Ow 

[J Tenwd 

|]

Page 5

F

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

Wayne R McCullough,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002260

Township Of Scio,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “amended petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

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.i 

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:_______________________________

Entered: June 11, 2026

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 26-002260

Page 2 of 2

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 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

Wayne R McCullough,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002260

Township Of Scio,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not

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 

DOCKET NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet, 

1. Petitioner(s) Name and Address 

2. Agent or Attorney {if any) Name and Address 

Wayne R. McCullough 

3404 Oak Hollow Dr 

Ann Arbor, Mi 48103 

ioner" 

i 

734) 302- 

Petitioner's Daytime Phone No._ 

(734) 

302-7546 

AgentAttorney Phone No, 

f 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmentat) 

4. Location of Property: 

City 

Local School District: 

OR 

County_Washtenaw 

Township, C10 

Ann Arbor 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

O 

No 

If no, please check ali applicable reasons below and explain in the 

space provided. 

| The Assessment Change Notice was not properly sent to Peitioner prior to the March Board of Review. 

1 Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of R 

[i] Petitioner Is appealing a Clerical Trior or Mutua! Ristake of Fact, 

Cl] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

J Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appoal an 

The property's true cash value and laxable value are incorrect, (SCE Line by Line Instructions.) 

[I] The property's taxable value only is incorrect. 

the uncapping of the property's taxable value is improper. 

[I] Petitioner was ¢ 

[I] Petitioner was denied a poverly exermplion. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel! Number 

Tax Yeo: 

H-08-01-300-031 

2026

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

H-08-01-300-031 

2026 

$1,500,000.00 

$750,000.00 

10. 

Explain the basis of your appeal. 

A substantial increase in assessed property value (939,600) was implemented over the original 

taxable value (862,422). 

This increase is not substantiated in either market value or a current market 

annraical (attached) 

_Consideration-is-notaiven-to-the Natural Preservation-E 

+ (attacrhad) 

n 

Easemen 

appraisa(atatnea)-CoRSiGeratonISNoTgiventohc attra 

ro stihvatoim=dao 

inet {atacnety): 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fe) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

If using an agent or attorney, only agent or attorney is required to sign: 

A 

in 

[ 

NCQ 

If not using an agent or attorney, Petitioner is required to sign: 

ou 

a 

f 

Y) 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232,

Page 3

03/16

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

i 

03/16/2026 03:04 BM 

/ 2026 BOARD OF REVIEW DECISION 

| 

§CIO TOWNSHIP ASSESSOR 

827 N ZEEB RD 

ANN ARBOR, MI 481031599 

i 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property 

§ a dress 

and tegal desoription optional): 

i 

H -08-01-300-031 

3404 OAK HOLLOW D 

COM AT SW COR SEC I, T28, RSE; TH S 85-15-55 E 75. 0 

FT, 

Tos OOuSH, WAYNE R & MICHE 

THN 02-04-10 E 4.12 FT TO POB; THN 86-5124 It 182.33 FT} 

THN 60-18-30 E 188.79 PT; TH N 04-44-59 E, 191.41 FT; THN 

ANN ARBOR MI 48103-8801 

56-35-53 E 50 FT; TH 92,04 FT ALG ARC OF CRV TO LEFT, 

RAD 266 FT, CENT ANG 19-49-28, CHD $ 43-18-51 E 9.58 FT; 

TH 

8 53-13-35 E 46.54; TH 75.68 TT ALG ARC OF CRV TO 

LEFT, RAD 263 FT, CENT ANG 16 29-16, CHD 8 61-28 13 E75. 

"THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years Match 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 thelr review of parce! number H -08-01-300-031 

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

: 

I 

Board of Review Comments 

NO CHANGE, INSUFFICIENT EVIDENCE SUBMITTED 

[2026 ORIGINAL ASSESSED VALUE 

939,600 

’ 

{2026 "BOARD OF REVIEW" ASSESSED VALUE 

939,600 

i 

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

: 

2026 ORIGINAL TAXABLE VALUE 

862,422 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

862,422 

{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 Claime appeal. Petition forms are available on this website.” 

i 

hitp:/fwww.michigan.gov/taxirib/0,4677,7-187-3 8254-~--,00. html

Page 2

Printed on 

06/11/2026 

Parcel 

Number: 

H -08-01-300-031 

Jurisdiction: 

Scio Township 

County: 

WASHTENAW 

Grantor ~~ 

|Grantee 

TT 

~ 

sale] 

Sale 

[Inst. 

erms 

of Sale 

T Liber 

[Verified 

Prcnt. 

{ 

| 

| 

Price] 

Date 

| Type 

& 

Page 

|By 

Trans. 

| A— 

PU: 

SEN 

—— 

—e 

—- 

- 

|[FABIAN, 

RICHARD 

T 

& BEVER MCCULLOUGH, 

WAYNE 

R 

& MIC 

205,000] 12/18/2020 

[WD 

5-PARTIAL CONSTRUCTION 

5398/736 

|PROPERTY TRANSFER | 

100.0 

|HELMER, 

JERRY 

& RUTHANN 

|FABIAN, 

RICHARD 

T 

0/ 08/23/2005 

|0C 

 |21-NOT USED/OTHER 

[4508/0433 

NOT VERIFIED 

0.0 

— 

I 

i 

— 

I] 

- 

ma 

[Property Address 

[Class: RESIDENTIAL-IMP 

: 

A-1 

|Building Permit (s) 

T 

Date 

Status 

3404 OAK HOLLOW DR 

© 

|School: ANN ARBOR PUBLIC SCHOOLS 

|SF DWELLING NEW 

07/09/2021 

|zC 21259 

Prelim ZC 

~ 

oo 

~~ 

|P.R.E. 

100% 09/25/2023 

| 

Owner's Name/Address 

[MAP 

#: 

BOOK 

1, 

MAP 

01-3 

— 

Ss 

= 

NCCULTOUGH ; WASN: 

RX 

MICHIE 

b 

[72026 Est TCV 1,879,268 TCV/TFA: 456.58 

3404 

OAK HOLLOW 

DR 

— 

— 

) 

to 

ANN ARBOR MI 48103-8801 

| 

¥ |Improved 

| 

Vacant 

| 

Land Value Estimates 

for Land Table RAc-1.RES ACREAGE TABLE 

- AASD 

} 

Public 

| 

To 

* 

Factors 

* 

| 

| 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

TP TYEE 

1 

Tpirt Road 

a 

2.600 Acres 98,462 

100 

256,000 

et ee 

| 

|Gravel Road 

| 

2.60 Total Acres 

Total 

Est. 

Land Value 

= 

256,000 

COM AT 

SW 

COR 

SEC 

1, 

T2S, 

R5E; 

TH 

§ 

X 

Paved Road 

—_ 

—— 

— 

85-15-55 

E 

75.08 

FT; 

TH 

N 02-04-10 

E 

4.12 

| 

| 

FT TO POB; 

TH 

N 86-51-21 

E 182.32 FT;

Page 3

Res

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002260

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Scio (WASHTENAW)

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

Andrea

M.I. 

L

Last Name

Garrett

Firm Name (if any)

Township of Scio

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

827 N Zeeb Road

City or Town

Ann Arbor

State

Michigan

ZIP Code

48103

Telephone Number

734-369-9408

E-mail Address

assessing@sciotownshipmi.gov

 

 

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.

No 

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:

Respondent's assessment is not more than 50% of the true cash value and complies with the statutes and constitutional limitations on assessments, as verified by 

the March Board of Review.

 

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:

H -08-01-300-031

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

939600

Current Taxable Value as established by the Board of Review:

862422

What do you believe is the fair market value?

1879200

What do you believe is the taxable value?

862422

 

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

Respondent’s Signature: 

/s/ Andrea L. Garrett

Attorney or Authorized Agent’s Signature:

/s/

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

i 

03/16/2026 03:04 BM 

/ 2026 BOARD OF REVIEW DECISION 

| 

§CIO TOWNSHIP ASSESSOR 

827 N ZEEB RD 

ANN ARBOR, MI 481031599 

i 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property 

§ a dress 

and tegal desoription optional): 

i 

H -08-01-300-031 

3404 OAK HOLLOW D 

COM AT SW COR SEC I, T28, RSE; TH S 85-15-55 E 75. 0 

FT, 

Tos OOuSH, WAYNE R & MICHE 

THN 02-04-10 E 4.12 FT TO POB; THN 86-5124 It 182.33 FT} 

THN 60-18-30 E 188.79 PT; TH N 04-44-59 E, 191.41 FT; THN 

ANN ARBOR MI 48103-8801 

56-35-53 E 50 FT; TH 92,04 FT ALG ARC OF CRV TO LEFT, 

RAD 266 FT, CENT ANG 19-49-28, CHD $ 43-18-51 E 9.58 FT; 

TH 

8 53-13-35 E 46.54; TH 75.68 TT ALG ARC OF CRV TO 

LEFT, RAD 263 FT, CENT ANG 16 29-16, CHD 8 61-28 13 E75. 

"THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years Match 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 thelr review of parce! number H -08-01-300-031 

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

: 

I 

Board of Review Comments 

NO CHANGE, INSUFFICIENT EVIDENCE SUBMITTED 

[2026 ORIGINAL ASSESSED VALUE 

939,600 

’ 

{2026 "BOARD OF REVIEW" ASSESSED VALUE 

939,600 

i 

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

: 

2026 ORIGINAL TAXABLE VALUE 

862,422 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

862,422 

{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 Claime appeal. Petition forms are available on this website.” 

i 

hitp:/fwww.michigan.gov/taxirib/0,4677,7-187-3 8254-~--,00. html

Page 2

Printed on 

06/11/2026 

Parcel 

Number: 

H -08-01-300-031 

Jurisdiction: 

Scio Township 

County: 

WASHTENAW 

Grantor ~~ 

|Grantee 

TT 

~ 

sale] 

Sale 

[Inst. 

erms 

of Sale 

T Liber 

[Verified 

Prcnt. 

{ 

| 

| 

Price] 

Date 

| Type 

& 

Page 

|By 

Trans. 

| A— 

PU: 

SEN 

—— 

—e 

—- 

- 

|[FABIAN, 

RICHARD 

T 

& BEVER MCCULLOUGH, 

WAYNE 

R 

& MIC 

205,000] 12/18/2020 

[WD 

5-PARTIAL CONSTRUCTION 

5398/736 

|PROPERTY TRANSFER | 

100.0 

|HELMER, 

JERRY 

& RUTHANN 

|FABIAN, 

RICHARD 

T 

0/ 08/23/2005 

|0C 

 |21-NOT USED/OTHER 

[4508/0433 

NOT VERIFIED 

0.0 

— 

I 

i 

— 

I] 

- 

ma 

[Property Address 

[Class: RESIDENTIAL-IMP 

: 

A-1 

|Building Permit (s) 

T 

Date 

Status 

3404 OAK HOLLOW DR 

© 

|School: ANN ARBOR PUBLIC SCHOOLS 

|SF DWELLING NEW 

07/09/2021 

|zC 21259 

Prelim ZC 

~ 

oo 

~~ 

|P.R.E. 

100% 09/25/2023 

| 

Owner's Name/Address 

[MAP 

#: 

BOOK 

1, 

MAP 

01-3 

— 

Ss 

= 

NCCULTOUGH ; WASN: 

RX 

MICHIE 

b 

[72026 Est TCV 1,879,268 TCV/TFA: 456.58 

3404 

OAK HOLLOW 

DR 

— 

— 

) 

to 

ANN ARBOR MI 48103-8801 

| 

¥ |Improved 

| 

Vacant 

| 

Land Value Estimates 

for Land Table RAc-1.RES ACREAGE TABLE 

- AASD 

} 

Public 

| 

To 

* 

Factors 

* 

| 

| 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

TP TYEE 

1 

Tpirt Road 

a 

2.600 Acres 98,462 

100 

256,000 

et ee 

| 

|Gravel Road 

| 

2.60 Total Acres 

Total 

Est. 

Land Value 

= 

256,000 

COM AT 

SW 

COR 

SEC 

1, 

T2S, 

R5E; 

TH 

§ 

X 

Paved Road 

—_ 

—— 

— 

85-15-55 

E 

75.08 

FT; 

TH 

N 02-04-10 

E 

4.12 

| 

| 

FT TO POB; 

TH 

N 86-51-21 

E 182.32 FT;

Page 3

Res

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002260

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Scio (WASHTENAW)

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

Andrea

M.I. 

L

Last Name

Garrett

Firm Name (if any)

Township of Scio

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

827 N Zeeb Road

City or Town

Ann Arbor

State

Michigan

ZIP Code

48103

Telephone Number

734-369-9408

E-mail Address

assessing@sciotownshipmi.gov

 

 

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:

Respondent's assessment is not more than 50% of the true cash value and complies with the statutes and constitutional limitations on assessments as confirmed 

by the Board of Review.

 

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:

H -08-01-300-031

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

939600

Current Taxable Value as established by the Board of Review:

862422

What do you believe is the fair market value?

1879200

What do you believe is the taxable value?

862422

 

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

Respondent’s Signature: 

/s/ Andrea L. Garrett

Attorney or Authorized Agent’s Signature:

/s/

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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

Wayne R McCullough,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002260

Township Of Scio,

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: June 10, 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

Wayne R McCullough,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002260

Township Of Scio,

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: June 10, 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 

DOCKET NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet, 

1. Petitioner(s) Name and Address 

2. Agent or Attorney {if any) Name and Address 

Wayne R. McCullough 

3404 Oak Hollow Dr 

Ann Arbor, Mi 48103 

ioner" 

i 

734) 302- 

Petitioner's Daytime Phone No._ 

(734) 

302-7546 

AgentAttorney Phone No, 

f 

. 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

Residential 

personal utility, developmentat) 

4. Location of Property: 

City 

Local School District: 

OR 

County_Washtenaw 

Township, C10 

Ann Arbor 

5. 

Did Petitioner protest to the Board of Review? 

® 

Yes 

O 

No 

If no, please check ali applicable reasons below and explain in the 

space provided. 

| The Assessment Change Notice was not properly sent to Peitioner prior to the March Board of Review. 

1 Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of R 

[i] Petitioner Is appealing a Clerical Trior or Mutua! Ristake of Fact, 

Cl] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

J Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appoal an 

The property's true cash value and laxable value are incorrect, (SCE Line by Line Instructions.) 

[I] The property's taxable value only is incorrect. 

the uncapping of the property's taxable value is improper. 

[I] Petitioner was ¢ 

[I] Petitioner was denied a poverly exermplion. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel! Number 

Tax Yeo: 

H-08-01-300-031 

2026

Page 2

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

H-08-01-300-031 

2026 

$1,500,000.00 

$750,000.00 

10. 

Explain the basis of your appeal. 

A substantial increase in assessed property value (939,600) was implemented over the original 

taxable value (862,422). 

This increase is not substantiated in either market value or a current market 

annraical (attached) 

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+ (attacrhad) 

n 

Easemen 

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inet {atacnety): 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

® Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

fe) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid: 

If using an agent or attorney, only agent or attorney is required to sign: 

A 

in 

[ 

NCQ 

If not using an agent or attorney, Petitioner is required to sign: 

ou 

a 

f 

Y) 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232,

Page 3

03/16

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.