26-000877 Combined File.pdf
US 2 Property LLC Petitioner V City Of Detroit Respondent · 26-000877-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
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL US 2 Property LLC, Petitioner, v. MTT Docket No. 26-000877 City Of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 8/4/2026, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, Assessment Notice, and Record Card for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Peter Ellenson 30500 Northwestern Highway Suite 500 Farmington Hills, MI 48334 [Peter@ellensonlaw.com] I declare that the statement above is true to the best of my information, knowledge, and belief. Stacg Palmer Dated : 8/04/2026 Stacy Palmer Appraiser III, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
Page 2
ARCHIVED Valuation Report DB: Detroit-26 08/04/2026 10:04 AM 2026 Est. T.C.V. 21002259-62 = 317,655 Total Estimated True Cash Value of Commercial/Industrial Buildings = 281,870 Replacement Cost/Floor Area= 487.02 Est. TCV/Floor Area= 204.55 ECF (CGGS-GAS STATIONS-GENERAL) 0.750 => TCV of Bldg: 1 = 281,870 /CI11/UNDFS/FIB/DOUW/K12000 84797.50 1 1.00 56 47,487 /CI11/UNDFS/FIB/DOUW/J10000 74900.00 2 1.00 56 83,888 /CI14/SERS/BBUIIU/CAN/STE/BAVE 42.00 624 1.00 56 14,676 Unit in Place Items Rate Quantity Arch %Good Depr.Cost Total Depreciated Cost = 0 Eff.Age:19 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 56 /100/100/100/56.0 Reproduction/Replacement Cost = 0 Architectural Multiplier: 1.07 Total Cost New = 0 Item Desciption Col. Rate SqFt Adj. Adj. Cost Cost # or Height Storys Costs taken from Segregated Cost Section 3: Stores & Commercials <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 229,775 Eff.Age:19 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 56 /100/100/100/56.0 Reproduction/Replacement Cost = 410,313 Total Floor Area: 1,378 Base Cost New of Upper Floors = 410,313 Adjusted Square Foot Cost for Upper Floors = 297.76 (10) Heating system: Package Heating & Cooling Cost/SqFt: 25.45 100% Base Rate for Upper Floors = 272.31 Overall Building Height: 16 Stories: 1 Story Height: 14 Perimeter: 158 Class: C Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Markets - Mini-Mart Convenience Stores cost schedules. Description of Occupancy: BLDG. 1, SEC. 1 Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1961 Total Estimated Land Improvements True Cash Value = 15,419 /CI16/YARI/OUTL/2AVG/POLS 131.75 36 50 2,371 /CI16/YARI/OUTL/2AVG/POLA 190.50 2 50 190 /CI16/YARI/OUTL/2AVG/FLO4 1,475.00 2 50 1,475 Description Rate Size % Good Cash Value Ad-Hoc Unit-In-Place Items Fencing: Wire Mesh, #9 4.00 61 50 122 D/W/P: Asphalt Paving 3.28 6334 50 10,388 D/W/P: 4in Concrete 7.37 237 50 873 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 91 Actual Front Feet, 0.21 Total Acres Total Est. Land Value = 20,366 * denotes lines that do not contribute to the total acreage calculation. cgmt sq ft rates 9,102.000 Sq Ft 2.24 100 20,366 91.00 100.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC Map #: 21 CITY OF DETROIT , 48224 Property Class: 201 17040 E WARREN 21002259-62 2026 Est. T.C.V. US 2 PROPERTY LLC
Page 3
ARCHIVED Valuation Report DB: Detroit-26 08/04/2026 10:04 AM 158,800 158,800 158,800 142,067 142,067 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 15,200 0 0 3,734 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 143,600 143,600 143,600 138,333 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 230.52, Most recent sale 09/07/2021 for 230,000 Parcel Number: 21002259-62 Page: 2
Page 4
ARCHIVED *** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 21002259-62 127,785C 135,700 126,500 9,200 2023 134,174C 137,700 128,100 9,600 2024 138,333C 143,600 134,000 9,600 2025 142,067C 158,800 148,600 10,200 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 7.37 237 50 873 D/W/P: Asphalt Paving 3.28 6334 50 10,388 Fencing: Wire Mesh, #9 4.00 61 50 122 Ad-Hoc Unit-In-Place Items Description Rate Size % Good Cash Value /CI16/YARI/OUTL/2AVG/FLO4 1,475.00 2 50 1,475 /CI16/YARI/OUTL/2AVG/POLA 190.50 2 50 190 /CI16/YARI/OUTL/2AVG/POLS 131.75 36 50 2,371 Total Estimated Land Improvements True Cash Value = 15,419 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 91.00 100.00 1.0000 0.0000 0 100* 0 cgmt sq ft rates 9,102.000 Sq Ft 2.24 100 20,366 * denotes lines that do not contribute to the total acreage calculation. 91 Actual Front Feet, 0.21 Total Acres Total Est. Land Value = 20,366 Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC FYB 07/29/2022 DESKTOP RE VJ 11/09/2007 CONV IN FI Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan 3/13/14 2014 TAX REP APPEAL-LA IN HOUSE; K 3/13/14 2014 TAX REP APPEAL-LA IN HOUSE; K Comments/Influences S-E WARREN AVE 429 THRU 432 ARTHUR J SCULLYS VOGT FARM SUB L50 P94 PLATS, W C R 21/760 91 X 100 Tax Description US 2 PROPERTY LLC 17040 E WARREN DETROIT MI 48224 Owner's Name/Address 17040 E WARREN Property Address 2026 Est TCV 317,655 TCV/TFA: 230.52 WARD#: 21 P.R.E. 0% PERMIT COM 095076 11/29/2006 ALTERATION/RENOVATION School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-IMPROVE 100.0 DEED 34807/586.0 03-ARM'S LENGTH OTH 07/03/2001 195,000 CAROLEX LLC MARATHON ASHLAND PETROLEUM 100.0 PROPERTY TRANSFER 2021347006 03-ARM'S LENGTH MLC 09/07/2021 230,000 US 2 PROPERTY LLC CARLOEX LLC Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/04/2026
Page 5
ARCHIVED Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc. X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 14 Perimeter: 158 Overall Building Height: 16 Base Rate for Upper Floors = 272.31 (10) Heating system: Package Heating & Cooling Cost/SqFt: 25.45 100% Adjusted Square Foot Cost for Upper Floors = 297.76 Total Floor Area: 1,378 Base Cost New of Upper Floors = 410,313 Reproduction/Replacement Cost = 410,313 Eff.Age:19 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 56 /100/100/100/56.0 Total Depreciated Cost = 229,775 <<<<< Segregated Cost Computations >>>>> Costs taken from Segregated Cost Section 3: Stores & Commercials Cost # or Height Storys Item Desciption Col. Rate SqFt Adj. Adj. Cost Total Cost New = 0 Architectural Multiplier: 1.07 Reproduction/Replacement Cost = 0 Eff.Age:19 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 56 /100/100/100/56.0 Total Depreciated Cost = 0 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Package Heating & Cooling 100% Heat#2: Electric, Cable or Baseboard 0% Ave. SqFt/Story: 1378 Ave. Perimeter: 158 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Average Low Ave. X Above Ave. High Construction Cost Comments: Overall Bldg Height 16 Year Built Remodeled 1961 2006 Depr. Table : 3% Effective Age : 19 Physical %Good: 56 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 1,378 Gross Bldg Area: 1,378 Stories Above Grd: 1 Average Sty Hght : 14 Bsmnt Wall Hght Desc. of Bldg/Section: BLDG. 1, SEC. 1 Calculator Occupancy: Markets - Mini-Mart Convenience Stores *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 21002259-62 08/04/2026
Page 6
ARCHIVED *** Information herein deemed reliable but not guaranteed*** Parcel Number: 21002259-62, Commercial/Industrial Building 1 Printed on 08/04/2026 Parcel Number: 21002259-62, Commercial/Industrial Building 1 Printed on 08/04/2026 53.0’ Bldg 1, Sec. 1 Class=C H=16 18TY-S 1378.0 sf 26.0’ 26.0’ CANOPY 624.0 sf Qe Front ** Information herein deemed reliable but not guaranteed***
Page 7
ARCHIVED 0 00 317,655 MARKET VALUE Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 9. YEAR BUILT (ACTUAL AGE): The 2026 Inflation Rate Multiplier is: 1.027 7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 6. ASSESSOR CHANGE REASON: 8. EFFECTIVE AGE: X Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 11-23) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. There WAS/WAS NOT a transfer of ownership on this property in 1. TAXABLE VALUE (Current amount is tentative): % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION Legal Description: 15,200 158,800 The change in taxable value will increase/decrease your tax bill for this year by approximately: 15,200 PROPERTY ADDRESS: No Yes PRINCIPAL RESIDENCE EXEMPTION DETROIT MI 48224 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PARCEL NUMBER: This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 FROM: CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 21002259-62 17040 E WARREN 17040 E WARREN US 2 PROPERTY LLC 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 138,333 142,067 3,734 2. ASSESSED VALUE: 158,800 143,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 143,600 WAS NOT 2025 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% S-E WARREN AVE 429 THRU 432 ARTHUR J SCULLYS VOGT FARM SUB L50 P94 PLATS, W C R 21/760 91 X 100 201 (COMMERCIAL-IMPROVED) $307 2025 2026