26-000048 amended petition.pdf
Plymouth United Church Of Christ, Petitioner Vs. City Of Detroit, Respondent · 26-000048-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL PLYMOUTH UNITED CHURCH OF CHRIST Petitioner, MTT Docket No. 26-000048 v. CITY OF DETROIT, Respondent. ________________________________________________________________ AMENDED ENTIRE TRIBUNAL PETITION (December 2025 Board of Review Decision) 1. Jurisdictional Basis 1. This appeal is taken pursuant to MCL 205.735a(6). 2. Petitioner appeals the December 2025 Board of Review Affidavit of Correction, issued December 9, 2025. 3. The appeal was timely filed within 35 days of the December 2025 BOR decision. 4. This amended petition is filed pursuant to the Tribunal’s Order Holding Petitioner in Default and requiring correction of the jurisdictional basis. 2. Nature of Appeal (LIMITED) Petitioner appeals only the matters addressed by the December 2025 Board of Review, specifically: 14 - Clerical Error/Mutual Mistake of Fact 15 - Property Exemption Granted Petitioner does not assert a general valuation appeal for 2025 beyond the BOR’s corrections. 3. Subject Property Information 4801 CHRYSLER DETROIT, MI 48201 4901 CHRYSLER DETROIT, MI 48201 They properties are contiguous 26-000048 Property Parcel No: 03001350/03001349 The values for the property identified above as established by Respondent’s Board of Review are:
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2 Tax Year Petitioner Assessed Value Taxable Value 2025 4801 305300 111435 2025 4901 285200 128581 Petitioner contends that the values for the property identified above are: Tax Year Petitioner Assessed Value Taxable Value 2025 4801/4901 0 0 Petitioner requests the following relief : Tax Year Petitioner Assessed Value Taxable Value 2025 4801/4901 0 0 4. Issues Presented COUNT I – Improper Denial of Nonprofit Exemption 1. The December 2025 BOR denied Petitioner’s exemption. 2. The subject property qualifies for exemption under: o MCL 211.7o (charitable exemption), and/or o MCL 211.7s (religious exemption), as applicable. 3. The BOR’s denial constitutes error because: o The property is owned by a qualifying nonprofit entity. o The property is used solely for exempt purposes. o No statutory disqualification applies. Petitioner requests reinstatement of exempt status for tax year 2025. COUNT II – Improper Use of “Clerical Error/Mutual Mistake” Authority 1. The BOR characterized the correction as a clerical error or mutual mistake of fact under MCL 211.53b. 2. The change from $0 to substantial assessed and taxable value is not a ministerial correction. 3. A clerical error must be mechanical or typographical in nature. 4. A change involving substantive exemption determinations exceeds qualified error authority unless specifically authorized. Petitioner requests reversal of the BOR correction.
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3 COUNT III – Lack of Statutory Qualified Error 1. The BOR’s action must fall within the narrow definition of “qualified error” under MCL 211.53b(6). 2. The record does not establish: o A mathematical miscalculation; o A clerical mistake in transcribing values; o A mutual mistake of fact; or o Any other enumerated qualified error. 3. The December 2025 action therefore exceeded statutory authority. 5. Relief Requested Petitioner requests that the Tribunal: 1. Reverse the December 2025 BOR Affidavit(s) of Correction; 2. Reinstate the exemption for 2025; OR in the alternative, 3. Correct the assessment consistent with the Tribunal’s jurisdiction over the BOR action. 6. Related Circuit Court Case Pursuant to Tribunal Order: 1. Wayne County Circuit Court Case No. 25-015101-CB is pending. 2. The issues in that case concern: Wayne County Circuit Court Case No. 25-015101-CB concerns claims arising from the City of Detroit’s assessment and taxation of the subject property, including the denial of a nonprofit property tax exemption and related administrative actions, and the Wayne County Treasurer's foreclosure on the subject property. The circuit court action seeks relief independent of, and in addition to, the statutory review of the December 2025 Board of Review Affidavit(s) of Correction presently before the Michigan Tax Tribunal. 3. The circuit action does not divest the Tribunal of jurisdiction over the December 2025 BOR decision. 4. A copy of the Complaint and Status Report is attached. Respectfully Submitted, DARWYN P. FAIR LAW PLLC /s/ Darwyn P. Fair DARWYN P. FAIR (P31266) Attorney for Petitioner 535 Griswold, Ste. 111-554 Detroit, Michigan 48226 Dated: February 27, 2026 (313) 967-0595
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4 CERTIFICATE OF SERVICE I hereby certify that on the 27th day of February 2026, I served the Amended Entire Tribunal Petition, Copy of the Amended Complaint filed in Wayne County Circuit Court Case No. 25-015101-CB, and exhibits, the Temporary Restraining Order, and Status Report regarding Circuit Court proceedings and Certificate of Service on the City of Detroit Assessor and the City of Detroit Corporation Counsel pursuant to TTR 227(6)as follows. Alvin Horhn Office of the Assessor 2 Woodward Avenue, Ste 1300 Detroit, MI 48226 James D. Noseda (P52563) City of Detroit Law Department Attorney for City of Detroit 2 Woodward Ave., Ste. 500 Detroit, MI 48226 /s/ Darwyn P. Fair Darwyn P. Fair