ET Petition Prop_LivingRoomLLC_Signed.pdf
Living Room LLC, Petitioner Vs. City Of Detroit, Respondent · 25-002870-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. LIVING ROOM LLC City Of Detroit 09001749-50 X X X Not applicable – real property only. Commercial
Page 2
MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ Petitioner did not protest to the March Board of Review because the City of Detroit failed to timely process the Property Transfer Affidavit (PTA), which was received and stamped on February 11th but misplaced and not located by the City until approximately May 16th. As a result, the City did not issue or mail the required assessment notice to Petitioner's registered address. Our registered agent confirms that no notice of assessment was received. Petitioner was therefore unaware of the assessment and could not protest it at the Board of Review. Upon receiving the summer tax bill in June, Petitioner discovered that the assessed value was approximately double the property's purchase price and fair market value. These circumstances constitute a clerical error and lack of proper notice, justifying the Tribunal's jurisdiction under MCL 205.735a(6) for the July 31st deadline. CLERICAL ERROR LACK OF PROPER NOTICE This submission is occurring before the July 31st deadline, and after recipt of the tax bill in June. Wayne 3554 DUBOIS ST City of Detroit Board of Assessors Living Room LLC 2222 W Grand River Ave Ste A Okemos, MI 48864-1604 X 2025
Page 3
MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 2025 223,922 111,961 111,961 2025 85,000 42,500 42,500 2025 85,000 42,500 42,500 Petitioner requests that the Michigan Tax Tribunal reduce the 2025 true cash value, state equalized value, and taxable value of the subject property (3554 Dubois) to reflect its fair market value as demonstrated by the purchase price and value of comparable properties. Specifically, Petitioner requests: True Cash Value: $85,000 State Equalized Value: $42,500 Taxable Value: $42,500 The subject property was purchased in an arm's length transaction on Dec 18th 2024 as part of a purchase agreement totalling $115,000, which included the 3554 DUBOIS property and three additional, non-contiguous vacant lots 2216 MACK, 3559 MITCHELL, 2161 HALE . The purchase agreement identifies all included parcels. Petitioner conservatively estimates the fair market value of the subject parcel alone as $85,000, taking a conservative estimate of $10,000 on the true market value of the additional lots. Supporting documentation, including the purchase agreement and valuation comps, will be provided during discovery or as part of Petitioner's prehearing submission.
Page 4
MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ Kristopher J Healey livingroomllcmi@gmail.com Living Room LLC 2222 W Grand River Ave Ste A Okemos, MI 48864-1604 947-300-6847 07/25/2025