Marciniak.pdf

Steven C Marciniak, Petitioner V City Of Detroit, Respondent · 24-003689-TT

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RECEIVED 

5 

JUL 192024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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 Rute (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 held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Steven 

Cc 

Marciniak 

Mailing Address {No., Street, P.O. Box or Rural Route) 

44555 Woodland Park 

City or Town 

State 

ZIP Code 

Northville 

MI 

48168 

Telephone Number 

Fax Number 

313 316 4136 

E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail) 

stevenmarciniak71@gmail.com 

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

First Name 

M.1 

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-mall Address (do not enter unless you want MTT to send all correspondence via e-malf) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or ad)oining? 

parcels ate you | [] ves* 

[| No™ 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[JJ True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eiigible Manufacturing Personai Property (ESA) 

[J exemption from Taxation {other than the denial of a 

{1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The underlying reason for this appeal is the 147% year-over-year increase in 2024 

Taxable Value for a property that was last sold in 2017 and has had no significant 

upgrades or improvements to warrant such an increase. Historical sales data provided 

here support the argument for a reduction in the 2024 Taxable Value Assessment. 

Please see the attached document that provides data and rationale for a review and 

reduction of the 2024 Taxable Value assessment. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

0 July 

[| December 

#f No, check the applicable reason(s): 

[Hm] Not required to attend 

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) 

m] Appealing within 35 days of State Tax Commission Order

RC rr=eiy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcet Identification Number: 

27180189 

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: 

$236,300 

Current Taxable Value as established by the BOR: 

$236,000 

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

$330,833 

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

$165,417 

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

same 

Section 8: Classification Information “only the MI Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belfeve is the property’s classification? 

Real 

Personal 

(check one) 

[m] 

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 destgned?

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. 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? 

Yes 

[J] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[7 ves 

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 

parce), the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parce! being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 206.762) 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 $600,000.00 

$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 ist 

$100,000,00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property Is NOT residential property and the State Equatized Value or Taxable Value in contention fs $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 NA Signature; 

w_ 

SHlpn C Moin 

9) Jk [94

The underlying reason for this appeal is the 147% year-over-year increase in 2024 

Taxable Value for a property that was last sold in 2017 and has had no significant 

upgrades or improvements to warrant such an increase. Historical sales data provided 

here support the argument for a reduction in the 2024 Taxable Value Assessment. 

Sherwood Forest historical sales price/SF 

The sales data below, from July 2021 through December 2023, represent 41 homes out of 

the 435 homes in the Sherwood Forest neighborhood. 

2023 (18 sales) - $116.33/SF, 6.7% increase over 2022 and 11.6% increase over 2021 

2022 (15 sales) - $109.03/SF, 4.6% increase over 2021 

2021 (8 sales, July-Dec) - $104.23/SF 

2022 and 2023 combined data equates to $112.72/SF, which is proposed as the basis for 

an adjustment to the 2024 Assessment of 19604 Shrewsbury, Detroit. 

2024 Notice of Assessment for 19604 Shrewsbury, Detroit, MI (parcel #27180189) 

The 2024 taxable, assessed, and SEV amount of $236,000, which reflects the “True Market 

Value” of $472,657, represents: 

e 

147.2% increase in taxable value over 2023 

e 

28.3% increase in assessed and SEV over 2023 

e 

NOTE - Previous sale in 2017 so this is not a situation where from a taxable 

standpoint we are bringing a decades-old assessment up to date. 

Proposed adjustment to 2024 Assessment 

Homes in Sherwood Forest and surrounding neighborhoods were built in the 1920's and 

30's and the neighborhood shares a common look and feel even though each home tends 

to have a unique flavor.

Using combined 2022 and 2023 sales price/SF of $112.72, applied to 2,935 SF, delivers 

a TMV of $330,833.20 

50% of TMV delivers a taxable, assessed, and SEV amount of $165,416.60 

Note that this adjusted amount still represents a 73% increase in taxable value over 

2023.

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: (313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

rsa 

Board of Review 

xxv ar: = 

DETROIT 

05/15/2024 

MARCINIAK, NOAH & STEVEN C 

19604 SHREWBURY RD 

DETROIT MI 48221 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-005154 

| 

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: 

27180189. 

‘ 

2. 

Property Address: 

19604 SHREWSBURY 

3. 

District: 

2 

4, 

Property Classification: 

401 

(RESIDENTIAL-IMPROVED) 

NEZ Homeste 

6. 

Principle Residence Exemption: 

100% 

5, 

Property Legal Description: 

E SHREWSBURY RD 113 SHERWOOD FOREST SUB L39 P11 PLATS, 

W C R 2/148 60 IRREG 

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: 

The Board of Review has considered the appeal filed and found there was no adjustment warranted. 

Before Appeal 

After Appeal 

2024 

Assessed Value 

183,400 

236,300 

2024 

Taxable Value 

183,400 

236,300 

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 48908 

A Michigan Tax Tribunal appeal must 

be made 

by May 3tst 

of the current year for properties classified 

as:

) 

Zn 

9 A

Sold on 

Address 

1/11/2023 19245 Parkside St. 

1/13/2023 3250 Cambridge Ave. 

1/26/2023 19465 Canterbury Rd. 

1/27/2023 3456 W., Seven Mile 

2/14/2023 19134 Berkeley Rd. 

2/15/2023 19714 Shrewsbury 

3/22/2023 19691 Shrewsbury 

5/9/2023 19575 Stratford Rd. 

5/11/2023 19510 Stratford Rd. 

6/2/2023 19190 Berkeley Rd. 

6/30/2023 19560 Roslyn Rd. 

7/30/2023 19725 Chesterfield Rd. 

8/31/2023 19595 Renfrew Rd. 

9/20/2023 19701 Chesterfield Rd. 

10/2/2023 3565 Sherbourne Rd. 

10/6/2023 19305 Berkeley Rd. 

11/25/2023 20160-2 Stratford St. 

12/11/2023 3395 Cambridge Ave. 

3/4/2022 3936 W. Seven Mile 

4/15/2022 19410 Warrington Dr. 

4/18/2022 19594 Renfrew Dr, 

4/21/2022 19581 Canterbury Rd. 

4/29/2022 3205 Sherbourne Rd. 

5/6/2022 19180 Canterbury Rd. 

6/3/2022 19670 Roslyn Rd. 

7/21/2022 19465 Shrewsbury Rd. 

8/8/2022 19680 Shrewsbury Rd. 

8/9/2022 19629 Rostyn Rd. 

8/10/2022 19350 Warrington Dr. 

10/5/2022 3385 Cambridge Ave. 

10/11/2022 19724 Canterbury Rd. 

SF 

4033 

4881 

4660 

4016 

2408 

4636 

3500 

3748 

4057 

2524 

3320 

2701 

3350 

4240 

3056 

3281 

2850 

2948 

64207 

4165 

3477 

5982 

5397 

4625 

5500 

2397 

3760 

3857 

3533 

3208 

4332 

4916 

Selling Price 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

 E -C 

A 

 IR-c 

170,000 

660,000 

400,000 

285,000 

416,000 

631,000 

535,000 

525,000 

260,000 

389,000 

435,000 

410,000 

410,000 

415,000 

275,000 

630,000 

305,000 

318,000 

7,469,000 

272,500 

315,000 

675,000 

457,500 

365,000 

520,000 

307,000 

356,000 

406,000 

555,000 

564,550 

480,000 

425,000 

Price/SF 

$ 

42.15 

$135.22 

$ 

85.84 

$ 

70.97 

$172.76 

$136.11 

$ 152.86 

$140.15 

$ 

64.09 

$154.12 

$131.02 

$151.80 

$122.39 

$ 

97.88 

$ 

89.99 

$192.01 

$107.02 

$107.87 

$116.33 

$ 

65.43 

$ 

90.60 

$112.84 

$ 

84.77 

$ 

78.92 

$ 

94.55 

$128.08 

$ 

94.68 

$105.26 

$ 157.09 

$175.98 

$110.80 

$ 

86.45

7/23/2021 20190/2 Stratford 

9/10/2021 3511 Cambridge Ave. 

9/16/2021 19490 Parkside St. 

10/21/2021 19330 Stratford Rd. 

11/9/2021 19161 Warrington Dr. 

11/9/2021 3440 W Seven Mile 

12/1/2021 19570 Stratford 

3615 

$ 

281,000 

3284 

$ 

429,900 

3805 

$ 

343,000 

3718 

$ 

444,000 

3090 

$ 

298,000 

3120 

$ 

300,000 

3414 

$ 

485,000 

26392 

$ 

2,750,900 

$ 

77.73 

$ 130.91 

$ 

90.14 

$119.42 

$ 

96.44 

$ 

96.15 

$142.06 

$104.23

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City of Detroit 

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Property Owner: MARCINIAK, NOAH & STEVEN C 

urrent 

Tax 

Summary Information 

et Personal Property 

> Residential Building Summary 

> Assessed Valug: $236300 

| Taxable Value: $236.300 

| 

«Year Bult 1929 

- 

Badrooms:S 

> Property Taxinformstion found. 

Online Payments 

| 

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Full Baths: 3 

«Half Baths 0 

- 

Sq.feet:2935 

Acres: N/A 

Current Tax Payments 

Delinquent Personal Property 

Payments 

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