Hurttienne.pdf

Old St Jean Properties LLC, Petitioner V City Of Detroit, Respondent · 24-003851-TT

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RECEIVED 

AUG 09 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

TANG 

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 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 held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Brian 

\ 

Hurttienne 

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

15324 E Jefferson, Suite 5 

City or Town 

State 

ZIP Code 

Grosse Pointe Park 

Mi 

48230 

Telephone Number 

Fax Number 

313-850-6689 

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

brian@cha-c.com 

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

I 

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? 

parcels are you | [7] yes* 

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 I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ati that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[OJ pisabled Veterans Exemption 

Uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Having just purchased a vacant parcel in the City of Detroit, our new Assessed Value is 

$93,300 when the parcels are not worth anywhere near the amount of $186,000. Having 

checked with the City of Detroit Assessor's Office, they are assessing the 2025 value at 

$183,400 which is a realistic amount for the parcel, to be valued at $26,800. We are 

requesting the Assessed Value be reduced to match the City of Detroit assessment of 

the property value. Please see enclosed document dated August 1, 2024. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

(| July 

O December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not received by Petitioner 

rl Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

oo 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number; 

21043604-8 

Classification of Property: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

93,300 

Current Taxable Value as established by the BOR: 

93,300 

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

26,800 

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

13,400 

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

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

21043604-8 

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 believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

Vacant and unused 

If improved property, for what use was the property designed? 

Previous residential houses.

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? 

O Yes 

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

O Yes 

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 will 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: 

Dian V 

Ey 

A 

Isl

2024 JULY BOARD OF REVIEW 

AFFIDAVIT OF CORRECTION FOR 

2024 ASSESSMENT YEAR 

Owner Name / Address: 

OLD ST JEAN PROPERTIES LLC 

609 ST JEAN 

DETROIT Mi 48214 

Capture Districts: 

Parcel Number: 

 21043604-8 

District: 

5 

Petition #: 

 J-11485 

Property Class: 

302 

Property Address: 

540 ENGEL 

School District: 

DETROIT PUBLIC SCHOOL. 

Tax Billing / Special Acts Info: 

Ad Valorem 

- 

Current Assessed Value: 

93,300 

Corrected Assessed Value: 

93,300 

Current Taxable Value:- 

5,655 

Corrected Taxable Value: 

: 

93,300 

BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number}: 

14,26 

Description of the Board of Review 

of Reason Code Numbers: 

01 

- Market Value 

02 - Appeal Denied/Sustained 

04 - 50% Partial Poverty Granted 

04C - 25% Partial Poverty Granted 

04F - 10% Partial Poverty Granted 

04G - 75% Partial Poverty Granted 

05 - 100% Poverty Granted 

06 - Poverty Denied 

13 

- Demolition of Structure 

14 - Clerical Error/Mutual Mistake of Fact 

. 

15 - Property Exemption Granted 

16 - Property Exemption Denied 

17 - Previously Omitted Property 

18 - Class Change for Billing Purposes 

19 - Split/Combination 

20 - Qut of Renaissance Zone 

20A - Out of Renaissance Zone / [FT 

21} 

- Tax Status Change 

22 - To Renaissance Zone 

22A - To 25% Renaissance Zone 

22B 

- To 50% Renaissance Zone 

22C - To 75% Renaissance Zone 

23 - To Renaissance Zone / IFT 

23A - To 25% Renaissance Zone / [FT 

23C - To 75% Renaissance Zone / IFT 

24 

NEZ - Land Value 

25 - NEZ - Building Value 

26 - Uncapped 

26A - Recapped 

27 - NEZ Removed 

28 - Retired in Error 

© 

29 - All Assessable Personal Property not Reported 

30 - Amended Personal Property Return 

31 

- Transferred Personal Property Locations 

32 - New Personal Property Business 

33 - Out of Business 

34 - Qualificd Personal Property not Reported 

35 - Statement not Filed - Estimated 

36 - Statement Filed Late - After Assessment Notice 

38 - External Obsolescence 

39 - Functional Obsolescence 

40 - Obsolescence 

41 -MTT/STC 

41A - MTT / STC Carry Forward 

42 - Transferred To/From Gov't Agency 

42A - To Land Bank Sale Spec Act 

42B - From Land Bank Sale Spec Act 

44 - Adjustment duc to Audit Results 

45 - To OPRA 

45A - From OPRA 

46 - To PILT 

46A - From PILT 

47 - To DDA 

47A - From DDA 

48 

- To CFT, CRA 

48A - From CFT, CRA 

51-TolIFT 

5IA - From IFT 

52 - To Ren Zone Tool & Die 

52A - From Ren Zone Tool & Dic 

53 

- To Post 94 IFT Ren Zone Tool & Dic 

53A - From Post 94 IFT Ren Zone Tool & Die 

54 - To Ren Zone-Extension 

54A - From Ren Zone-Extension 

55 

- To Sr Ctzn PILT 

55A - From Sr Ctzn PILT 

58 - EMPP State Deniat 

59- To TID 

59A - From TID 

60 ~ Court Order 

61 - Qualified AG-Granted 

61A - Qualified AG-Denied

Parcel Number: 

21043604-8 

Jurisdiction: 

CITY OF DETROIT 

County: 

WAYNE 

Printed on 

08/01/2024 

[Grantor 

{Grantee 

f 

Sale| 

Sale 

Inst. 

Terms 

of Sale 

Liber 

{Verified 

[ Prent. 

i 

Price! 

Date 

{Type 

& 

Page 

By 

i Trans. 

oe. 

) 

i 

H 

{DAH ENTERPRISES LLC,NAI 

F {OLD 

ST JEAN PROPERTIES 

LL 

750,000) 

12/13/2023 

CD 

20-MULTI 

PARCEL SALE 

REF 

{2023304578 

DEED 

i 

100.0 

{AUTOMATIC TOOLING CORP 

{DAH ENTERPRISES 

LLC 

165,000] 03/17/2008 

|PTA 

MULTI 

PARCEL SALE 

PROPERTY TRANSFER 

100.0 

| 

j 

; 

| 

i 

i 

| 

| 

iProperty Address 

Class: 

INDUSTRIAL-VACANT 

Zoning: 

R2 

Building Permit (s) 

Date 

Number 

{Status 

:540 

ENGEL 

School: 

DETROIT CITY 

SCHOOL DISTRICT 

i 

i 

» 

P.R.E. 

0% 

| 

iQwner's Name/Address 

WARDE: 

21 

! 

oe - pli PROPERTIES LLC 

f 

3025 Est TCV 26,884) 

i 

DETROIT MI 

48214 

i 

Improved 

|X [Vacant 

| Land Value Estimates 

for Land Table INDG.INDG-INDUSTRIAL GENERAL GROUP 

; 

{Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

TDITT Road 

SQ FT RATE BY SIZE 

15,814.000 §q Ft 

1.70 

100 

26,884 

i 

igravel Road 

0.36 Total Acres 

Total Est. 

Land Value 

= 

26,884 

Pod 

EENGLE 

60 TRU 56 

§ 

10 FT OF 55 

& VAC 

Ix |paved Road 

ALLEY ADJ ENGEL 

& SCHWARTZ SUB 123 P69 

'% 

storm Sewer 

(PLATS, 

W 

C 

R 21/257 ALSO THAT 

PT OF 16 FT 

ly 

lgidewalk 

ALLEY DESC AS BEG AT SE COR LOT 

60 TH 

$ 

ly 

lyater 

25D 56M 178 

E 158.89 FT TH N 63D 47M E 16 

|y 

gover 

E1108 0m 1) 

16,310 

50 Br 

_|% [Electric 

HL 

AQ 

2 9B 

clin 

10, 

1X 

[Gas 

i 

” 

3 

ER 

iComments/Influences 

{ 

curb 

i 

(werd CFTR 

: 

iX 

{Street Lights 

IX 

Standard Utilities 

’ 

3 

1 

{ 

Underground Utils. 

AIG 

§ 1 2024 

Topography 

of 

Site 

OFFICE OF THE ASSESSOR 

X 

{Level 

Rolling 

X 

(Low 

High 

i 

Landscaped 

H 

Swamp 

i 

Wooded 

H 

Pond 

i 

Waterfront 

| 

Ravine 

i 

Wetland 

- 

fn 

Flood Plain 

Year 

Land! 

Building 

Assessed! 

Board of 

Tribunal/: 

Taxable 

Value} 

Value 

Value| 

Review: 

Other: 

Value 

Who 

When 

What 

2025 

i 

0 

13,400¢ 

H 

| 

13,4008 

i 

JPS 06/28/2024 

DESKTOP 

RE 

[2024 

93,300! 

[9 

93,300! 

93,3003; 

H 

93, 300C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2008.|pr 

08/26/2011 CONV 

IN 

HO 

+ 

+ 

i 

i 

Licensed To: 

City of Detroit, 

County of 

JA 

02/13/2019 DESKTOP RE 202s 

93,300] 

of 

93, 300, 

: 

B 

>, 386C. 

Wayne, 

Michigan 

; 

12022 

93,300! 

0: 

93,300! 

; 

5,130C 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Michigan Department of Treasury 

L-4260 

2766 (Rev. 05-16) 

Property Transfer Affidavit 

This form is issued under authority of P.A. 415 of 1994, Fifing is mandatory. 

This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed), The completed 

Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the 

transfer. The information on this form is NOT CONFIDENTIAL. 

1, 

Street Address of Property 

2. 

County 

3. 

Date of Transfer (or land contract signed) 

609 & 521 St Jean, 540 Engel, Detroit, MI 48214 

Wayne 

December 13, 2023 

4, 

Location of Real Estate (Check appropriate field and enter name In the space below.) 

5. 

Purchase Price of Real Estate 

City 

[7] Township 

[] vitage 

750,000.00 

City of Detroit 

6. 

Seller's (Transferor) Name 

DAH Enterprises, 

LLC 

7. 

Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

| 8. 

Buyer's (Transferee) Name and Malling Address 

PIN. This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes 

Old St. Jean Properties, LLC 

indudes letters. It is on the property tax bill and on the assessment notice. 

521 Old Saint Jean, 

044224./Ward 21, 043604-8/Ward 21, 044226.000/Ward 21, 

Detroit, MI 48214 

044225.000/Ward 21 

9. 

Buyer's (Transferee) Telephone Number 

313.408.4280 

Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfers include, but are not fimited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and 

business interest. See page 2 for list. 

[] tand Contract 

[7] Lease 

Deed 

[7] other (specify) 

11. Was property purchased from a financial institution? 

| 12. Is the transfer between related persons? 

13. Amount of Down Payment 

[] Yes 

No 

[7] Yes 

No 

NA 

14. ¥f you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

[7] ves 

[mo 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate belo 

e, 

claiming, If 

you claim an exemption, your assessor may request more information to support your claim. 

(oir SEBETREF 

[I] Transfer from one spouse to the other spouse 

[I Change in ownership solely to exclude or indude a spouse 

[J Transfer between certain family members *(see page 2) 

DEC 14 2023 

1 Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires) 

— Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained 

by transferor ** (see page 2) 

OFFICE OF THE ASSESSOR 

™ Transfer to effect the foreclosure or forfeiture of real property 

[I] Transfer by redemption from a tax sale 

™ Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust 

™ Transfer resulting from a court order unless the order specifies 

a monetary payment 

[I] “Transfer creating or ending a joint tenancy if at least one person Is an original owner of the property (or his/her spouse) 

[| Transfer to establish or release a security interest (collateral) 

1 Transfer of real estate through normal public trading of stock 

™ Transfer between entities under common control or among members of an affiliated group 

I] Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. 

™ Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. 

1 Transfer of qualified forest property when the property remains qualified forest propetty and affidavit has been filed. 

™ Transfer of land with qualified conservation easement (land only - not Improvements) 

[7] other, specify: 

CERTIFICATION 

1 certify that the information above is true and complete to the best of my knowledge, 

Printed Name

OLD ST. JEAN PROPERTIES, LLC 

1011

OLD ST. Jeasl PROPERTIES 

52) OLD ST. JEAN 

veare(t, 

Mi 

l 

18 214 

MICH 

Gl) 

WW

LANS

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