25-003195-TT Parcel 21013566. motion.uncapping.pdf

Johnstone Estates LLC, Petitioner V City Of Detroit, Respondent · 25-003195-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Johnstone Estates LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MOAHR Docket No. 25-003195 

Lynnette Rhymes 

) 

Respondent(s) 

PROOF OF SERVICE 

Lynnette Rhymes 

states that on 10/29/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the respondent's answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Johnstone Estates LLC 

PO. Box 1813 

Warren, Mi 48090 

Loppnettes 

prea 

[Signature of peréon who is serving/mailing copy] 

Lynnette Rhymes 

[Print/type name of person serving/mailing copy] 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST 

P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Johnstone Estates LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003195 

Lynnette Rhymes 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 10/01/2025 

and, if applicable, the default 

was extended on 10/27/2025 

2. 

Good cause exists to set aside the default because: 

Did not receive on time, due to a system error. 

3. 

| ask this Tribunal to set aside the default. 

Lynnette Rhymes 

Party/Representativé (sign here) 

Lynnette Rhymes 

| 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

10/29/2025 

Lynnette Rhymes 

Date 

=~ 

(sign here) 

~ 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 25-003195 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submita 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. 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

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

First Name: 

M.L: 

Last Name: 

Lynnette 

Rhymes 

Firm Name (if any): 

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

2 Woodward Ave Ste 804 

City or Town: 

State: 

ZIP Code: 

Detroit 

MI 

48226 

Telephone Number: 

Fax Number: 

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

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

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

|} Yes 

[v)) No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[J Yes 

[No 

[J NotApplicable

ABET B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

MARLON [. BROWN, DPA 

ACTING DIRECTOR 

In accordance with the Michigan Constitution, a transfer of ownership will cause the 

taxable value of the transferred property to uncap in the calendar year following the year 

of the transfer of ownership, unless otherwise exempt from uncapping. There was no 

documentation received showing any affiliation between grantor and grantee that would 

make the transfer exempt from uncapping. 

Since the transfer happened on 12/28/2024, the property uncapped for 2025. 

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)? O Yes 

[7] No 

If yes, check which BOR Petitioner attended: 

[ | March 

[J July 

[J December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

O No 

*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? [mm] Yes 

[ml] No 

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? Od Yes 

If yes, explain 

CI no 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[wv] 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? 

211.27a 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

Oa No 

If Yes, check which BOR Petitioner attended: [] March 

[J uly 

[J December 

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 

Did Petitioner request the exemption at 

a BOR? [Hl] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [J] March 

[J uly 

[] December 

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: 

Real 

Personal 

(check one) 

ao 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the muttipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

21013566. 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

39,200 

Current Taxable Value as established by the BOR: 

39,200 

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

78,400 

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

39,200 

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

Signature required 

Respondent or Attorney/Authorized Representative’s Signature: 

i 

Ist 

7 

7 

v

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY 

VALUATION/EXEMPTION/CLASSIFICATION APPEAL 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’'s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

U.S. Postal Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

2nd Floor MOAHR, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent’s Contact Information: 

If the respondent is a unit of 

government, the “Respondent” is not the assessor, the Respondent is.the unit of 

government filing the answer to the petition (i.e. city or township). 

If the Respondent is 

not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) 

filing the answer to the petition. Provide the name, address and daytime phone number 

for the respondent. 

If there is more than one Respondent, use an additional sheet of 

paper to provide the name, address and daytime phone number for each Respondent. 

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

Information: 

If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative to file an answer to the petition. If 

Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to 

be represented by an attorney or authorized representative to file an answer to the 

petition. If Respondent is using an attorney or authorized representative, that attorney or 

authorized representative must provide all information requested in Section 2 of the 

Answer Form. If Respondent elects to have an attorney or authorized representative, 

only the attorney or authorized representative will receive notices and documents from 

the Tribunal. 

IMPORTANT: 

If the contact information for Respondent, or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Respondent or Respondent's attorney or authorized representative to opt out of 

electronic service once an email address is provided must be made in writing. 

Section 3: Subject Property Information: 

¢ 

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

more: Identify whether the subject property possesses a Principal Residence 

Exemption of at least 50% at the time of the filing of the petition.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

o 

Are the parcels listed by Petitioner contiguous or adjoining: Indicate 

whether the parcels appealed are contiguous (i.e., adjoining). If not all parcels 

are contiguous, list the parcels that are contiguous. Use a separate sheet of 

paper, if necessary. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

Section 5: Jurisdictional Issues: 

If Petitioner is appealing the true cash and/or taxable values: 

o 

Did Petitioner protest the assessment at a Board of Review (BOR): Indicate 

whether Petitioner protested the assessment(s) to a BOR and, if there was a 

protest, indicate which BOR (March, July, or December). 

+ 

If there was no protest: Indicate whether the assessment change notice was 

sent to Petitioner before the March BOR and attach a copy of the Notice of 

Assessment and proof it was mailed. 

o 

If the protest was made to a July or December BOR: Indicate the BOR’s 

authority for taking that action. 

o 

If either party is alleging that the assessment(s) at issue were the result of 

a clerical error or mutual mistake of fact: Indicate the specific error or mistake, 

if any, and how that error or mistake resulted in the establishing of the 

assessment(s) at issue. 

+ 

If Petitioner is appealing from a Michigan State Tax Commission Order: 

Indicate whether the STC issued an Order and the date that Order, if any, was 

issued. 

If Petitioner is appealing the uncapping of a property’s taxable value: 

¢ 

When was the Notice of Uncapping issued: Indicate the date that the 

Uncapping Notice was sent to Petitioner and attach a copy of that Notice. 

¢ 

Under what statutory section was the taxable value uncapped: Indicate the 

statutory provision specifically relied upon to uncap the subject property. 

If Petitioner is appealing the denial of a poverty exemption: 

¢ 

Did Petitioner request a poverty exemption at a BOR: Indicate whether 

Petitioner requested the exemption to 

a BOR and, 

if yes, indicate which BOR 

(March, July, or December) and list the years and the date the exemption was 

denied. 

If Petitioner is appealing the denial of another exemption:

Caf 

De 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

+ 

Did Petitioner request the exemption at 

a BOR: Indicate whether Petitioner 

requested the exemption to a BOR and, if yes, indicate which BOR (March, July, 

or December) and list the date the exemption was denied. 

What statutory section did Petitioner request the subject property be 

exempt: Indicate what statutory section (i.e. law) provides the requested 

exemption. 

If Petitioner is appealing the classification of property: 

What do you believe is the property’s classification: Check what you believe 

is the property’s classification. 

Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels, 

if necessary. 

o 

Parcel Identification Number: Each parcel number being appealed must be 

listed. 

e 

Classification of Property: Check the classification of the property being 

appealed. 

e 

Current Assessed Value as established by the BOR: Provide the current state 

equalized value (which is 50% of the true cash value), for the year(s) under 

appeal. 

o 

Current Taxable Value as established by the BOR: Provide the current 

taxable value, for the year(s) under appeal. 

+ 

What do you believe is the fair market value? List what Respondent believes 

is the value of the property. 

e 

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

Value. Property tax in Michigan is based on 50% of the True Cash Value of the 

property. 

e 

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

Value, enter your contention of Taxable Value. List Respondent's belief of the 

taxable value of the property for each tax year at issue. 

Signature: A signature by Respondent, 

if unrepresented, or Respondent's attorney or 

authorized representative, 

if represented, is required. 

REMINDERS: 

Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the notice 

or action taken by the local board of review or other unit of government.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

You must submit the original, signed completed answer form to the Tribunal. You 

should also keep a copy for yourself. 

It is your responsibility to provide the Petitioner, or Petitioner's attorney or authorized 

representative, with a copy of any attachments submitted with the answer form. The 

Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states 

that failure to provide the copies to the Petitioner at least 21 days in advance of 

the hearing may result in the exclusion of the attachments. 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. To check the status of your appeal, visit our website at 

www.michigan.gov/taxtrib and click on the “Docket Search” option.

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