Fairless.pdf
Meghan E Fairless, Petitioner V City Of Detroit, Respondent · 24-003743-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
RECEIVED
JUL 312024
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
~~
MARLON I. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
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 hold in default.
Section 1: Petitioner’s Contact Information
First Name
M.L
Last Name/Company Name
Meghan
E
Fairiess
Mailing Address (No., Street, P.O. Box or Rural Route)
1BlzY
Fairfield
Street
City or Town
State
ZIP Code
Detroit
MT | 4p]
Telephone Number
Fax Number
(249) 515-9447
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
mefairless @ gmail, com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
M.L
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
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 e-mail}
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [7] ves*
[1] No**Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
ali that apply)
[J True Cash and Taxable Value
[J Poverty Exemption
= Taxable Value Only (calculation)
[J Disabled Veterans Exemption
[ll] Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[1] Exemption from Taxation (other than the denial of a
[7] Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Please
see attached
documentation.
Section 6: Jurisdictional Issues
Year(s} you are appealing:
2022,2023, 2024
Did you protest the assessment at a Board of Review (BOR)? If Yes
[No
If Yes, check which BOR you attended AND attach the BOR decision: J March
[J yuly
[J December
H No, check the applicable reason(s):
Not required to attend
J Assessment Change Notice was not received by Petitioner
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact
{if yes, include explanation in Section 5)Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON
|. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
27220202.
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:
igl. 100
Current Taxable Value as established by the BOR:
157, S05
What do you believe is the fair market value (also known as True Cash Value)?
290,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
145,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
104, Soo
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunat*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one}
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR 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? IX ves [] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves Kl No If you answered yes to either or both of the above 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 wilt 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. Signature *required Petitioner or Attorney/Authorized Representative’s Signature: 0 J Ist
Page 5
Meghan Fairless & Zachary Lewis
July 27, 2024
18624 Fairfield Street
Detroit, MI 48221
To the Michigan Tax Tribunal:
We are writing to appeal our 2024 property tax assessment for our home at 18624 Fairfield Street in the
University District. We are asking that our taxable value be adjusted based on comps for similar sized
homes, purchase prices and purchase dates in our neighborhood. It appears our taxable value is well above
comparable properties.
Effective Tax
Square
Purchase
Purchase
% of Taxable
|% of Taxable to
Rate
Date
Price
Assessed Value | ‘Taxable Value
to Purchase
Assessed
2023 Taxes
to Taxable
anes
Value
|
|
|
18994
|
|
04/2021
$305,501
$121,640
$118,633
39.80%
97.53%
$6,618.22
5.58%
2043
{
Muirland
18915
05/2021
$300,000
$412,595
$71,003
23.70%
49.80%
$5,327.81
7.50%
2440
Fairfield
|
|
10054
|
[
[
|
[
|
8/2021
|
$275,000
|
$123,690
$122,220
44.40%
|
9881%
$7,23334
|
592%
2174
|
|
Birchcrest
|
1
|
|
|
|
18625
|
in
oF
|
|
|
7/2019
$300,000
$168,150
$101,184
3370%
|
60.20%
$6,059.78
5.99%
2792
|
Fairfield
|
|
|
|
|
=
=
-
TT
1
|
es
05/2019
$285,000
$129,960
$106,022
37.20%
|
81.60%
$6,329.66
597%
2225
| Tntal/Average of Comps.
$1,465,501
$686,035
$519,062
35.40%
75.66%
$31,568.81
6.08%
In addition to the information above presented to the Office of the Assessor, we further researched
information specific to our block on Fairfield Street in the University District. The below numbers again
highlight our taxable value is significantly
over that of our neighbors who purchased homes between
2017-2022, for similar or above purchase prices.
Effective’
Tax Rate
to Taxable
Value
Square
Footage
of Home
% of Taxable to
Assessed
Summer
2024 Taxes
% of Taxable
to Purchase
Purchase
Price
|
|
f
|
|
|
|
|
[
|
i
|Page 6
In the above tables, our home is an outlier in both the percentage of taxable value to purchase price, as well as the percentage of taxable value to assessed value, despite being the second smallest home, as well as the one that was purchased for the least amount of money. We are requesting that the State of Michigan approve our appeal to our taxable value so that our home is in line with other similar properties in our neighborhood. We specifically request the following: 1 2) Taxable value to reflect the average percentage of taxable value to purchase price (38%) of the comparable properties (both on our block and within our neighborhood). 38% of our original purchase price of $275,000 would equal a taxable value of $104,500 for the 2024 year, for a total of $5,057.80 in summer taxes... A refund for the past two years, as evidence shows that we have grossly overpaid property taxes to the City of Detroit in 2022 and 2023, despite appealing to the Office of the Assessor (2022) and Office of the Assessor & March Board of Review (2024). At the 2024 hearing, the March Board of Review could provide no explanation as to why our home's taxable value was significantly higher than those of similarly sized/priced homes in our neighborhood and block, and advised that the State of Michigan was responsible for determining our home's taxable value. While the 2024 appeal to the March Board of Review (Petition Number M-003838) resulted in a reduction of $11,200 to the assessed value of our home, this did not adjust our taxes in any way, to align with the above similar comparable homes. Thank you for your consideration. We look forward to hearing from you. Meghan Fairless & Zachary Lewis buon it
Page 7
Coleman A. Young Municipal Center . 2 Woodward Avenue, Suite 105 figs ) oso Detroit, Michigan 48226 . Properly Aszassaeot Board of Review vor DETROIT www.detroitmi.gov 05/15/2024 FAIRLESS, MEGHAN ELIZABETH 18624 FAIRFIELD ST DETROIT-MI 48221-2231 RE: 2024 MARCH BOARD OF REVIEW PETITION NUMBER: M-003838 The March Board of Review has considered the appeal on the 2024 assessment for the below described property and concluded that: ) FINDING OF FACTS: 1. Parcel Number: 27220202. 2. Property Address: 18624 FAIRFIELD 3. District: 2 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) NEZ Homeste. 6. Principle Residence Exemption: 100% 5. Property Legal Description: E FAIRFIELD 51 LINCOLNSHIRE SUB L38 P8 PLATS, WC R 2/150 50 X 135 6. Petitioner timely filed an appeal to the March Board of Review. 7. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor. CONCLUSION: Adjustment granted due to market and/or condition. Before Appeal After Appeal 2024 Assessed Value 192,300 181,100 2024 Taxable Value 157,505 : 157,505 if you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed Michigan Tax Tribunal P.O. Box 30232 Lansing M! 48909 A Michigan Tax Tribunal appeal must be made b: A ¢ A y May 31st of the current year for properti i :
Page 8
Een EN Meghan Fairies 18521 Fairéveld Street Dervort, MT H®22) METROPLEX MI 480 29 JUL 2024 PM6 L Michigan Tox Tribunal P.0. Box 20232 Lansing, MT 48909 [| ¢die AES0S-FTE2EZ Ibydnifeiidedjo yield]