01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.cca7898b-03da-40c4-b26a-422d54fbe6e4.pdf

Patience Key LLC Petitioner V City Of Detroit Respondent · 26-000592-TT

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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: Organization 

First Name

M.I.

Last Name/Company Name

Patience Key LLC

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

3912 Mitchell St.

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

3137433960

Fax Number

E-mail Address

patiencekeyllc@gmail.com

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

First Name

Jeremy

M.I.

Alexander

Last Name

Young

Firm Name (if any)

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

3912 Mitchell St

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

313-743-3960

Fax Number

E-mail Address 

patiencekeyllc@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]

10089 Gratiot Ave.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48213

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property at 10089 Gratiot Ave. was Purchased by Patience Key LLC in December 2024. Going into 2025, the City of Detroit and the Buildings, Safety 

Engineering and Environmental Department Property Maintenance Division came very demanding to get the building in compliance. This property is vacant and has 

been sitting vacant for over 15 years. After handling all repairs required for compliance, the City of Detroit granted us our Certificate of Compliance. After this 

process, we moved to the appeal process for our 2025 taxes, but the deadline had passed. I was advised by an attorney to wait until 2026 to receive my Notice For 

Assessors Review Period to see if my 2026 assessed and taxable value would go down. I was also advised to not do anymore repairs on the property until this tax 

situation is resolved, as it could effect the decision of the appeal.

Once I received my 2026 Notice From Assessors Review Period, my assessed and taxable value went from $103,400 in 2025 to $48,900 in 2026. I appealed my 

2026 taxes and after the appeal, my 2026 assessed and taxable value went down to $37,500. My taxable value in 2024 was $16,813. I believe $37,500 is a fair price 

for my 2025 assessed and taxable value also, because I believe it should only had doubled from my 2024 taxable value.

The building needs a lot of repairs that were not calculated by the assessor in 2025. The building needs a full rehab, including roofing and basement repairs. I'm 

asking for this appeal, because the building was purchased in 2024 for $10,000 and once uncapped, the taxes reached $10,000 in 2025. If the taxes are at a 

reasonable price, I can pay them current and proceed to the next level of this development. Thank You for your consideration.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

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: 19001750-1

Classification of Property:

Real

Commercial

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:

103400

Current Taxable Value as established by the BOR:

103400

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

75000 

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

37500

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?

No

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.

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/ Jeremy A Young

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