01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.d461644f-ed50-4944-a23c-0605a3e3a129.pdf
Carol J Biggs, Petitioner V City Of Detroit, Respondent · 25-002982-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Carol M.I. J Last Name/Company Name Biggs Mailing Address (No., Street, P.O. Box or Rural Route) 1265 Washington Blvd 2404 City or Town Detroit State Florida ZIP Code 48214 Telephone Number 3053010826 Fax Number E-mail Address safefutureaco@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Carol M.I. Joy Last Name Biggs Owens Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 532 Parkview Drive City or Town Detroit State Michigan ZIP Code 48214 Telephone Number 305-301-0826 Fax Number E-mail Address owensjoy335@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 400 PARKVIEW DR
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR DETROIT Michigan 48214 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal Dear Honorable Members of the Michigan Tax Tribunal, I am writing to formally appeal the assessed and taxable values assigned to my property located at 400 Parkview Drive in Detroit for the tax years 2023, 2024, and 2025. I respectfully request a reassessment based on the actual market value, condition of the property, and ongoing restoration efforts. I purchased 400 Parkview Drive in July 2023 for $365,000. This amount reflects the true market value of the property at the time of purchase. The home was in a blighted and deteriorated condition, requiring immediate and significant investment to restore it to livable standards. Despite the purchase price being $365,000, the 2025 Taxable Value is currently listed at $229,500, which equates to a market value of roughly $459,000—well above what was paid. This inflated value does not accurately represent the state of the home either at the time of purchase or currently. Furthermore, I question the fairness and legal justification of such a steep increase when Michigan’s Proposal A (MCL 211.27a) clearly limits annual increases in taxable value to the lesser of 5% or the rate of inflation—except in cases of an uncapping event. The increase in taxable value from the time of purchase suggests a misapplication of this rule and an overstatement of value. Since taking ownership, I have invested over $165,000 in critical renovations, including structural repairs, safety code compliance, and basic livability upgrades. Despite this substantial investment, the home remains unfinished and requires additional capital to restore key elements, including a full driveway replacement, which has not yet been completed. These facts further demonstrate that the current value assessments are speculative and not reflective of the home’s true and current market condition. Impact of Overassessment The current overassessment has placed a significant financial burden on me and has rendered the property ineligible for certain preservation-based tax abatements—programs that would otherwise support the revitalization of Detroit’s historic neighborhoods. This undermines both my personal investment and the broader public interest in restoring and preserving Detroit’s historic housing stock. I am requesting that the Tribunal reduce the Assessed and Taxable Values for 2023, 2024, and 2025 to reflect the fair market value supported by the actual purchase price of $365,000 and the property's ongoing restoration status. I further request that any increase in taxable value be recalculated in accordance with the legal limits established under Michigan law. Section 6: Jurisdictional Issues Year(s) you are appealing: 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Parcel Identification Number: 19006133.002L Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 229500 Current Taxable Value as established by the BOR: 229500 What do you believe is the fair market value (also known as True Cash Value)? 365000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 182500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 182500 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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: $ d d $
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Carol Joy Biggs