24-003686.pdf
Drf5 Qozb LLC, Petitioner V City Of Detroit, Respondent · 24-003686-TT
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Page 1
10/23/24, 11:55 AM
eFiling Website
RECEIVED
NOV 01 2024
MICHIGAN TAX TRIBUNAL
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DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES
Sub
MICHIGAN TAX TRIBUNAL
SMALL CLAIMS DIVISION
“% Instructions
My eFitings
PROPERTY TAX APPEAL ANSWER FORM
VALUATION/EXEMPTION/CLASSIFICATION APPEAL
Pursuant to Michigan Tax Tribunal Rute (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of
Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed
in default.
Docket Number:
*
24-003686
Section 1: Respondent's Contact information
Filer Type:
*
Local Unit of Government
ER.
2
Unit of Government:
+
City of Detroit (Wayne)
.
v
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
First Name:
Dana
Middle Initial:
Last Name:
McMurray
Firm Name (if any):
City ‘of Detroit-Office of the Assessor
.
Address line 1:
2 Woodward Ave., Ste. 804
Address line 2:
Address line 3:
City or Town:
Detroit
=
.
State:
{Michigan
~~
Vv
ZIP Code:
Telephone Number:
3138040880
or
)
Fax Number:
E-mail Address:
taxtribunal@detroitmi.gov
Section 3: Subject Property Information
How many parcels are
*
1
being appealed?Page 2
10/23/24, 11:55 AM
eFiling Website
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)?:
ves CINo
If Yes, check which BOR Petitioner attended: *
March OO July (J becember
If the July or December BOR revised the assessment(s) at issue, did it have authority?:
Oves Ono
Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?:
OYes BE No
If yes, please cite the Board's authority?
Was the assessment at issue established as the result of a clerical error or mutual mistake of fact?:
Dives Bno
If yes, please explain?:
Is Petitioner appealing from a State Tax Commission Order? If so, when was it issued?
n/a
IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
When was the Notice of Uncapping, if applicable, issued?
Under what statutory section was the {axable value uncapped?
IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
Did Petitioner request a poverty exemption at a BOR?:
Oves Uno
If Yes, check which Board of Review Petitioner attended:
"*March
>
July
| December
List the date the Board of Review 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 the BOR?
Des Ono
If Yes, check which BOR Petitioner attended:
{March
1.
July:
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 18 APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be?Page 3
10/23/24, 11:55 AM eFiling Website 23,200 22,575 [mi] Agricultural Commercial Industrial Residential Timber-Cutover Developmental [m] a] [} 7 [=] Current Assessed Value as established by the BOR * 23,200 Current Taxable Value as established by the BOR: * 22575 n What do you believe is the fair market value (also known as True Cash Value)? * 46,400 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value; ? Ifyou befieve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative's Signature: * fs! :Dana McMurray Upload Notice Giving Rise to Appeal: | Choose Fite | No file chosen Submit
Page 4
P1
ccel
Number
:
12005693.
Jurisdiction:
CITY
OF DETROIT
County:
WAYNE
intor
Grantee
Sale
Sale
Inst.
Terms
of Sale
Liber
Price
Date
Type
&
Page
(NE COURTY
DRF5
QOZB,
LLC
5,700;
10/06/2022
{PTA
13-GOVERNMENT
sperty Address
Class:
RESIDENTIAL-IMPRO
{Zoning:
R2
Building Permit (s)
Date
330 WILDEMERE
1er's Name/Address
School:
DETROIT CITY SCHOCL DISTRICT
P.R.E.
0%
WARD#:
12
5
QO0ZB,
LLC
375 MICHIGAN AVE,
ARBORN
MI
48124
STE 539
2024
Est
TCV 54,763 TCV/TFA:
57 .04
X
|Improved
I
[Vacant
i
Land Value Estimates
for Land Table 2R225.2R225-MAR
¢ Description
VILDEMERE
155 GLACIER PARK
SUB
132
P54
ATS,
W CR
12/228
35
X
125
aments/Influences
21/24
- MBOR APPEAL GRANTED;
AV REDUCE
23,200
TO ALIGN W/ MRKT -KGADSON
Underground Utils;
Topography
of
Site
Level
Rolling
Low
High
§
Landsgaped
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%
p
Dirt Road
35.00
125.00
1.0000 0.0000
0
Gravel Road
SQ
FT RATE
BY SIZE
4,356.000
Sq
Ft
0.20
X
lPaved Road
ines
that
do not contribute
to
the
tot
X
{Storm Sewer
35 Actual
Front Feet,
0.10 Total Acres
Total
X
[sidewalk
k
X
{Water
.
X
iSewer
Cost Estimates
X
[Electric
Rate
X
{Gas
#11
3.53
Curb
Total Estimated Land Improvements
T
X
{Street Lights
X
(Standard Utilities
Year
Land
Building
Assessed
Value
Value
Value
What
2024
400
27,000
27,400
Y
0
enim
A
EE
NA
Re
0
YL. 04/15/2016 TYL-FINAL
{2023
400
21,100
21,500
Equalizer.
pyright
(c}
1999
YL 02/20/2015 TYL-ADV RE
ensed
To:
City
of Detroit,
County"
2022
400
16.200
16,600
ne,
Michigan
2021
400
12,300
12,700
“
Information herein deemed reliable but not guaranteed***Page 5
Mobile Home
Town Home
Duplex
A-Frame
1i1ding Style:
INGLE FAMILY
Eavestrough
Insulation
Front Overhang
0{0ther Overhang
=<)
X
{Gas
0il
Wood
Coal
“ Elec.
Steam
{4)
Interior
Drywall
Plaster
Paneled
Wood
T&G
: Built
Remodeled
323
1.2
{0
Trim
& Decoration
[B= [Jord
|
min
ndition:
Average
Size
of Closets
y [X [Ord
Bmall
“Tig
Forced Air
w/ Ducts
Forced Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
(in-floor)
Electric Wall Heat
Space
Heater
Wall/Floor Furnace
Forced Heat
&
Cool
Heat
Pump
No Heating/Cooling
Forced Air w/o Ducts
Central
Air
Appliance Allow.
Cook
Top
Dishwasher
Garbage Disposal
Bath Heater
Vent
Fan
Hot
Tub
Unvented Hood
Vented Hood
Intercom
Jacuzzi
Tub
Jacuzzi repl.Tub
Oven
Microwave
Standard Range
Self Clean Range
Sauna
Trash Compactor
Central Vacuum
Security System
Interior
1
Story | Area Type
Interior
2
Story
2nd/Same Stack
Two Sided
Exterior
1
Story
Exterior
2
Story
Prefab
1
Story
Prefab
2
Story
Heat Circulator
Raised Hearth
Wood Stove
Direct-Vented Ga
Class:
C
Effec.
Age:
33
141 [WGEP
57 WSEP
Floor Area:
960
Total Base
New
:
Total
Depr Cost:
Estimated T.C.V:
166,330
111,441
53,826
Jom List
Wood
Furnace
Basement
1st
Floor
(12)
Electric
2nd Floor
Kitchen:
OiAmps Service
_
Bedrooms
other:
No./Qual.
of Fixtures
L} Exterior
[Ex
TX [or]
ER
Wood/Shingle
(6)
Ceilings
No.
of Elec.
Outlets
Aluminum/Vinyl
——i
Brick
[Many
|
X jave.
|
[Few
(13)
Plumbing
Insulation
(7)
Excavation
Xx
Wood Sash
Metal
Sash
Vinyl Sash
Double Hung
Horiz.
Slide
Casement
Double Glass
Patio Doors
Basement:
768
S.F.
Crawl:
0
S.F.
Slab:
0
S.F.
Height
to Joists:
O.
(8)
Basement
Conc.
Block
Poured Conc,
Stone
Treated Wood
Concrete Floor
1
|3
Fixture Bath
2
Fixture Bath
Softener,
Auto
Softener,
Manual
Solar Water Heat
No Plumbing
Extra
Toilet
Extra
Sink
|
Separate
Shower.
Ceramic
Tu
Vent:Fan
Average
Fixture (s)
Ceramic [Tile Floor
Ceramic Tilg Waing:
Storms
& Screens
{9)
Basement
Finish
J
(14)
Water/Sewer
3)
Roof
Recreation
SF
BubTie Water
Gable
Ganbrel
Living
SE
Public Seger
Hip
Mansard
Walkout Doors
(B)
Water Well.
Flat
Shed
No Floor
SE
10005Gal
(Septic
L
Walkout Doors
(A):
19000 6al Septic
Asphalt Shingle
{107
Floor Support
i
i
P
=
=
Lump. Sum Items:
ree
Joists:
feat
mney:
Brick
Unsupported Len:
Cntr.
Sup;
Cost
Est.
for Res.
Bldg:.l
Single
Family
SINGLE
F
Forced Air
w/ Ducts
Floor Area
= 960
SF.
{11)
Heating System:
Ground Area
= 768
SF
Borches
WEEP
(1 Story)
tory)
WSE]
Otier Additiona/Adjustments
ECF
(2R225-MARTIN
~
PILGRIM
-
DEXTER
Foundation
Basement
To
Tot
Size
768
tal:
144
57
als:
(0053A))
*
Information herein deemed reliabl
ccel Number:
12005693.
not™guaranteed***
Residential Building
1Page 6
9.5' » 1-8TY WSEP LAND IMPROVEMENTS 57.0sf SLABS : 24° 32° 1-1/4 STY-8 960.0sF 24" 1-57 waep 144.0sf a WILDEMERE AVE Information herein deemed reliable but notiguaranteed***
Page 7
10/25/2024 Valuation Report 07:18 AM DB: Detroit-24 12005693. 2024 Est. T.C.V. DRF5 QOZB, LLC Property Class: 401 14830 WILDEMERE Map #: 12 CITY OF DETROIT ; 48238 Land Value Estimates for Land Table 2R225.2R225-MARTIN - PILGRIM ~ DEXTER * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value . 35.00 125.00 1.0000 0.0000 0 100% 0 S50 FT RATE BY SIZE 4,356.000 sq Ft 0.20 100 866 * denotes lines that do not contribute to the total acreage calculation. 35 Actual Front Feet, 0.10 Total Acres Total Est. Land Value = 866 Land Improvement Cost Estimates Description Rate Size % Good Cash value Fencing: Wire Mesh, #11 3.53 100 20 71 Total Estimated Land Improvements True Cash Value = 71 Cost Est. for Res. Bldg: 1 Single Family SINGLE FAMILY Cis C Blt 1923 (11) Heating System: Forced Air w/ Ducts Ground Area = 768 SF Floor Area = 960 SF. Phy/Ab. Phy/Func/Econ/Comb. % Good=67/100/100/100/67 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1.25 Story Siding Basement 768 Total: 148,801." 99, 697 Other Additions/Adjustments ER Porches WGEP (1 Story) 144 8,876 WSEP (1 Story) §7. 2,868 Totals: i. 166,330 111,441 Notes: i i ECF (2R225~-MARTIN - PILGRIM ~- DEXTER (0053A)). 0.483 => TCV: 53,826 2024 Est. T.C.V. 12005693. = 54,763 Est. TCV/Total Floor Area = 57.04 EE 2023 Assessed MBOR Base for Cap C.P.I. 21,500 21,500 : 21,500 5.00 2024 New Eq. Adjustment Additions Tax Adjustment Losses [4 1,700 [4 20,687 0 2024 Assessed MBOR Capped ->Taxable<- PRE/MBT 27,400 23,200 22,575 22,575 0
Page 8
Coleman A. Young Municipal Center Phone: (313) 628-0722 BPE] rowers Aviavimart Zo il Board of Reviow. : 2 Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitmi.gov 07/22/2024 DRF5 QOZB, LLC 23875 MICHIGAN AVE, STE 539 DEARBORN MI 48124 RE: 2024 MARCH BOARD OF REVIEW PETITION NUMBER: M-007063 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: 12005693. 2. Property Address: 14830 WILDEMERE 3. District: 2 4. Property Classification: 401 (RESIDENTIAL PROVED) Ad Valorem 6. Principle Residence Exemption: 0% 5. Property Legal Description: E WILDEMERE 155 GLACIER PARK SUB L32 P54 PLATS, We R 25% 35X 125 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. 6 Assessor. CONCLUSION: Adjustment granted due to market andlor condition. ie, HY Before Appeal After Appeal 2024" Assessed Value 27,400 23,200 2024 Taxable Value 22,575 22,575 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to: Michigan Tax Tribunal P.O. Box 30232 Lansing MI 48909
Page 9
Comparable Analysis Report 10/23/2024 11:09 AM For Subject Parcel 12005693. 172 Feature Subject Comparable # 1 Pordiiade Comparable # 2 Perfil Comparable # 3 Pic Parcel Number 12005693. 08010276. 08010450. 12012697. Address 14830 WILDEMERE 15560 LASALLE 15609 LASALLE 15822 QUINCY Neighborhood/Location 2R225 2R225 [4] ’ 2R225 0 2R225 [4] Appraisal/Sale Date 03/31/2022 08/16/2022 0 08/31/2021 0 08/06/2021 0 Land Value 866 723 0:f 660 0 374 [4] Assessed Value 23,200 21,500 |. 21,700 17,800 Year Built 1923 1921 8; 1922 0 1924 0 Quality Cc cb 2,000 cD 2,000 cD 2,000 Style SINGLE FAMILY SINGLEFAMILY 0 SINGLE FAMILY 0 SINGLE FAMILY 0 Bedrooms 0 fe] 0 0 0 0 0 Full Baths 1 If 0 1 [4] 1 0 Half Baths 0 0 0 0 0 0 0 Square Feet 960 i 1,022 -1,550 1,023 -1,575 1,080 -3,000 Garage Square Feet 0 [3] 0 360 -1,500 484 -2,000 Basement Square Feet 768 350 4,180 776 0 864 -960 Fin Basement Sg. Feet 0 0 0 0 0 864 4,320 Actual Sale Price + 1 : 75,000 $/Sq.Fty 34.21 35,000 $/Sq.Ft.: 46.30 50,000 Net Adjustments CE NetAdi: 62% | 4,630 Net Adi. <3.1% 21,075 Net Adj. 16.6% -8,280 Gross Adjustments Gross Adj. 10.3%; 7,730 Gross Adi 14.5% | 5,075 Gross Adj. 24.6% 12,280 Adjusted Sale Price CgfSqFt: 77.02 79630 Fr$/Sq.Et 33.46 33,925 $/Sq.Ft: 38.63 41,720
Page 10
Comparable Analysis Report 10/23/2024 11:09 AM For Subject Parcel 12005693. 2/2 . Comp. # 4 Feature Subject Comparable # 4 Adjustment Parcel Number 12012892. 12005693. Address 14830 WILDEMERE 15330 PETOSKEY Neighborhood/Location 2R225 2R225 of Appraisal/Sale Date 03/31/2022 01/26/2022 0 Land Value 866 580 Ho Assessed Value 23,200 24,600 Year Built 1923 1922 .. © Quality c Lice 0 Style SINGLE FAMILY SINGLE FAMILY | 0 Bedrooms 0 0 0 Full Baths 1 LEY 0 Half Baths 0 0 0 Square Feet 960 1,047 -2,175 Garage Square Feet 0 360 ~1,500 Basement Square Feet 768 748 0 Fin Basement Sq. Feet 0 [0] 0 Actual Sale Price Net Adjustments © Gross Adjustments’ Adjusted Sale Price
Page 11
Comparable Analysis Report For Subject Parel 12005693. Address: 14830 WILDEMERE MARKETRANGE: FROM $33.16/SQ.FT. TO $77.92/SQ.FT MEAN: $48.73/SQ. FT. MEDIAN: $41.92/SQ. FT. INDICATED VALUE: $48.73/SQ.FT. X 960 = $46,780 $46,700 RNDED OR 48.73/SQ.FT. INDICATED VALUE: $46,700 Sale #1 is the most comparable to the subject property.
Page 12
TE ITY OF DETROIT 'FFICE OF THE ASSESSOR WOODWARD AVE., SUITE 80: JETROIT, MI 48226 = MICHIGAN TAX TRIBUNA P. 0. BOX LANSING, MICHIGAN 48909
Page 13
|| OFFICE OF THE ASSESSOR _ 2 WOODWARD AVE.,.SUITE 804 I DETROIT, MI 48226 - l : © i | DRFS (ozs, Lio 83375 mucsican Ave, STE ¥ 539 DEARRORN, mM] Ye lnz
Page 14
CITY OF DETROIT | OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 REERAY MATHEW y mieL ROAD, Lhir Uf 20 Tier
Page 15
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DRFS QOZB, LLC Petitioner, v. MTT Docket No. 24-003686 CITY OF DETROIT, Respondent. PROOF OF SERVICE On October 24, 2024, I Dana McMurray mailed a copy of the Respondents Answer relative to the above captioned matter to: DRF5 QOZB, LLC Michigan Tax Tribunal 23875 Michigan Ave., Ste#539 P.O. Box 30232 "Dearborn, MI 48124 Lansing, MI. 48909 Dheeraj Mathew 4430 Tilly Mill Road, Unit #307 Dunwoody, GA 30360 I declare that the statement above is true to the best of my information, knowledge and belief. LD een Mee Dated: October 24, 2024 Dana McMurray Appraiser IV
Page 16
. - ” oa a DEE beg Ee Beg OE = ZW ULI WISIN 137 Ie res DETROIT, MI 48226 MICHIGAN TAX TRIBUNA P. 0. BOX LANSING, MICHIGAN 489