March Board of Review - Pallister.pdf

Charles Murphy, Petitioner V City Of Detroit, Respondent · 25-002951-TT

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Board of Review

DETROIT

MURPHY, CHARLES

22 PALLISTER 48

DETROIT MI

Coleman A. Young Municipal Center

2 Woodward Avenue, Suite 105 Detroit, Michigan 48226

Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov

05/17/2025

RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER:

M-501262

The March Board of Review has considered the appeal on the

2025 assessment for the below described property and concluded

that:

FINDING OF FACTS:

1. Parcel Number:

2. Property Address:

3. District:

4. Property Classification:

02001732.018

5

22 PALLISTER 48

407 (RESIDENTIAL CONDOMINIUMS) Ad Valorem

6. Principle Residence Exemption: 0%

5. Property Legal Description:

W WOODWARD UNIT 48; WAYNE COUNTY CONDOMINIUM SUB PLAN NO 680

"LOFTS AT NEW CENTER COONDOMINIUM L37054

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:

Taxable Value Uncapping due to Proposal A of 1994

2025 2025

Assessed Value Taxable Value

After Appeal

243,400

243,400

Before Appeal 243,400 55,461

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

A Michigan Tax Tribunal appeal must be made by May

31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal,

Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July

31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the

current year. Such appeal may be filed with the State Tax

Commission, PO Box 30471, Lansing, MI 48909-7971 by

June 30th of the current year.

Sincerely,

City of Detroit Board of Review

COFD/0007922 / 0055448

मारा

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I BROWN, DPA DIRECTOR

Section 7: Valuation Information: Use the Multiple Parcel

Form for additional parcels, if necessary. True cash value is the

property's "usual selling price" or market price.

Taxable Value is the lesser of the property's State Equalized

Value or its capped value. Taxable value may only increase by

the rate of inflation or 5% (whichever is less) in a given year,

unless there are additions to the property.

Parcel Identification Number: Each parcel number being

appealed must be listed. Classification of Property: Check the

classification of the property being appealed.

Current Assessed Value (also known as State Equalized

Value) as established by the BOR: Provide the current state

equalized value (which is 50% of the true cash value), for the year(s)

under appeal. (NOTE: this information can be found on the Notice of

Assessment or from the decision of the BOR).

Current Taxable Value as established by the BOR: Provide the current

taxable value, for the year(s) under appeal. (NOTE: this information can

be found on the Notice of Assessment or from the decision of the

BOR).

What do you believe is the fair market value: List what Petitioner

believes is the value of the property. Multiply the True Cash Value

by .5. This is your contention of Assessed Value: Property tax

in Michigan is based on 50% of the true cash value of the

property.

If you believe the Taxable Value differs from your contention of

Assessed Value, enter your contention of Taxable Value: List

Petitioner's belief of the taxable value of the property for each tax year

at issue.

*If a parcel is being appealed for multiple years, provide the

information for each year, for each parcel under appeal. Use a separate

sheet of paper, if necessary.

Section 8: Classification Information

Parcel Identification Number: Each parcel number being appealed must

be listed.

Current Classification of Property as Established by BOR: Check the

classification of the property being appealed.

What do you believe is the property's classification: Check what you

believe the classification of the property is.

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

Explain the current use of the property.

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

Explain what the property was designed to be used for.

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: If the property at

issue has a principal residence exemption of 50% or more at the time of

the filing of the petition, no fee is required.

Are you appealing ONLY the denial of a Poverty Exemption: There

is no fee for filing a poverty exemption appeal. However, if you

are filing both a valuation and poverty exemption appeal, you

must still pay the filing fee due for the valuation portion if you

answered "no" to the question above.

Use the chart on the petition form to determine the fee. Add $25

for each additional, adjoining parcel that you are appealing, not to

exceed a total fee of $1,000. If there is more than one adjoining

parcel under appeal, use the parcel with the highest State

Equalized Value or Taxable Value in contention for the base fee. If

filing multiple petitions, a separate payment must be made for each

individual appeal or petition.

Checks, money orders, or other draft payments must be made

payable to the State of Michigan.

Signature: A signature by Petitioner, if unrepresented, or

Petitioner's attorney or authorized representative, if represented, is

required.

COFD/0007922/ 0055454

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLONI. BROWN, DPA DIRECTOR

PAPER FILING INSTRUCTIONS FOR

VALUATION/EXEMPTION/CLASSIFICATION APPEAL

Follow these instructions for filing this small claims petition.

For any questions that are not answered in these instructions,

see the Tribunal's website at www.michigan.gov/taxtrib or contact

the Tribunal at 517-335-9760.

Mail the completed form to:

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL):

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Section 1: Petitioner's Contact Information: "Petitioner" is the person, business,

or entity filing the appeal.

Section 2: Petitioner's Attorney/Authorized Representative's Contact

Information: Petitioner does not have to be represented by an attorney or

authorized representative to file an appeal with the Tribunal. If Petitioner is

represented, provide all contact information for the attorney or authorized

representative. If Petitioner elects to have an attorney or authorized

representative, only_the attorney or authorized representative will

receive notices and documents from the Tribunal.

IMPORTANT: If the contact information for Petitioner, or the attorney or

authorized representative, if listed, includes an email address, the Tribunal

will use that email address to electronically serve all future documents

issued by the Tribunal. A request by Petitioner or Petitioner's attorney

or authorized representative to opt out of electronic service once an

email address is provided must be made in writing.

Section 3: Subject Property Information:

How many parcels are you appealing: List the number of parcels

under appeal.

Are they contiguous or adjoining: If multiple parcels are being appealed,

indicate whether the parcels are adjoining. If multiple parcels are being

appealed, a separate petition must be filed for each non-adjoining

parcel being appealed.

• Property Address: Provide the address of all properties being

appealed.

Taxing Authority: Provide the name of the city OR township (not

both) where the property is located. County: Provide the name of the

county where the property is located.

Section 4: Issues Being Appealed: Check all issues being appealed

Section 5: Explain the Reason for this Appeal: Explain the

reason(s) for the appeal.

Section 6: Jurisdictional Issues:

Year(s) you are appealing: List the tax year(s) being

appealed. If more than one year is being appealed, explain the

reason(s).

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

whether Petitioner protested the assessment to a BOR.

If Yes, check which BOR you attended: Check which month Petitioner

attended the BOR.

If No, check the applicable reasons: If Petitioner did not attend a BOR,

indicate why you did not attend. Did you request a Poverty Exemption

at the BOR: Indicate whether Petitioner requested a poverty

exemption at the BOR.

If Yes, check which BOR considered your application AND attach the BOR

decision: If Petitioner requestedapoverty exemption at a BOR, indicate

which month the exemption was requested at the BOR.

If No, explain why: If Petitioner did not request a poverty exemption at

a BOR, explain the reason(s) the poverty exemption was not requested

at a BOR.

COFD/0007922/ 0055453

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLONI BROWN, DPA 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

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

M.I.

Last Name/Company Name

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 2: Petitioner's Attorney/Authorized

Representative's Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

Telephone Number

State

ZIP Code

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

parcels are you appealing?

If you are appealing more than one parcel, are they contiguous or adjoining?

Yes* No**

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

parcels.

**If no, you must file separate appeals for each non-contiguous or

non-adjoining parcel or you will be defaulted.

Property Address (No., Street, City, ST, ZIP) [lIf multiple, list first property's address]

Taxing Authority (City or Township)

County

COFD/0007922 / 0055449

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

Section 4: Issues Being Appealed (check all that

apply)

True Cash and Taxable Value

Poverty Exemption

MARLONI. BROWN, DPA DIRECTOR

Taxable Value Only (calculation)

Uncapping of Taxable Value

Exemption from Taxation (other than the denial of a Principal Residence or

Qualified Agricultural Exemption)

Disabled Veterans Exemption

Eligible Manufacturing Personal Property (ESA)

Classification

Section 5: Explain the Reason for this Appeal

Section 6: Jurisdictional Issues Year(s) you are appealing:

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:

March July December

If No, check the applicable reason(s):

Not required to attend

Assessment Change Notice was not received by Petitioner

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

Appealing within 35 days of receipt of Notice of Uncapping

Did you requestapoverty exemption at the BOR? Yes

No

If Yes, check which BOR considered your application AND attach the BOR decision:

March

If No, explain why:

July

December

COFD/0007922/ 0055450

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

Section 7: Valuation Information "Use the multiple parcel

form for additional, contiguous parcels.

Parcel Identification Number:

MARLON 1. BROWN, DPA DIRECTOR

Classification of Property:

Real Personal (check one)

Agricuitural Commercial Industrial

ㅁ

Residential Timber-Cutover Developmental

Utility (check one)

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

the BOR:

Current Taxable Value as established by the BOR:

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

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

Assessed Value.

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:

Current Classification of Property as established by Board of Review:

Real

Personal (check one)

이

Agricultural Commercial Industrial Residential Timber-Cutover

Developmental Utility

Ο

What do you believe is the property's classification?

Real

Personal (check one)

(check one)

Agricultural Commercial Industrial Residential Timber-Cutover

Developmental Utility (check one)

Ο

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

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

COFD /0007922/ 0055451

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA DIRECTOR

COFD / 0007922 / 0055451 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 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?

YesNo

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

Veterans Exemption?

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:

$100,000.00 and under

$100,000.01 to $500,000.00

$Over $500,000.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is:

$100,000.00 and under

*Plus $25.00 for each additional parcel, as indicated above.

Filing Fee is:

$125.00

$200.00

$300.00

Filing Fee is:

$250.00

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:

Isl

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