Final Documents.pdf

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

8930 Rohns Trust Cochran Ebony 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002408 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 6/30/2026, I emailed the Proof of Service, Assessment Notice, Record Card, Valuation Report 

for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Ebony Cochran 

info@thedebtsurvivor.com 

 

 

 

 

 

 

25959 Kelly Rd Ste D 

Roseville, MI 48066 

 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

 

Deon Dismuke 

 

Dated : 06/30/2026 

 

 

Deon Dismuke 

 

 

 

Appraiser IV, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

0

00

119,153

MARKET VALUE

QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon 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:

-4,600

59,600

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

-4,600

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 noƟce 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

21002832-3

15725 E WARREN

15725 E WARREN

8930 ROHNS TRUST,COCHRAN, ,EBONY

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

64,200

59,600

-4,600

2. ASSESSED VALUE:

59,600

64,200

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

64,200

WAS NOT

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

N WARREN E 352&353 ARTHUR J SCULLYS RIFLE RANGE SUB L45 P34 PLATS, W C R 21/680 40 X 100

201 (COMMERCIAL-IMPROVED)

$-378

2025

2026

Page 3

GENERAL INFORMATION ABOUT TAXABLE VALUES SHOWN IN THIS NOTICE

Property taxes are calculated based on the Taxable Value (Line 1) of the property. State Equalized Value is the

Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of

market value.

Any increase in Taxable Value shown in the "Change from Prior Year to Current Year" Column, does not

indicate the amount of change in your taxes. The change in your tax bill from a change to the property's

Taxable Value is estimated in the space above Line 1.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same

as your 2026 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (the Inflation Rate Multiplier for the current year). However,

your Taxable Value increase may not exceed the Inflation Rate Multiplier or Five percent, whichever is lower.

Physical changes in your property may also increase or decrease your Taxable Value. The Assessor may consider

the following factors in determining the value of your property. However, the Assessor may not consider general

maintenance, such as paint, a new roof, or windows. In preparing for any appeals to the Board of Assessors or

the Board of Review, these same following factors will be considered:

1. The condition of your neighborhood and the role surrounding properties play a role in how your property

is valued. In any complaint, you must explain why you believe the assessed value/classification contained

in this notice is incorrect and state the reason(s) why.

2. Circumstances such as structural defects, fire damage, demolition, or incorrect property data. At the time

of appeal submission, photos of property structural defects, invoices, estimates, fire/ demolition reports,

and property appraisals are encouraged to be submitted as evidence to support your appeal. An inspection

of the property from the Office of the Assessor would be needed to see if a revision due to damage or error

in your assessed value or property classification is warranted.

3. A recent appraisal from a licensed appraiser showing that the value of your property is significantly different

from the True Cash Value. (Mortgage appraisals are usually not acceptable.)

4. If properties in your specific neighborhood (similar in size, style, and age) recently sold on the open market

for significantly more or less than your current True Cash Value.

PRINCIPAL RESIDENCE EXEMPTION (PRE)

The homestead owned and used as the principal residence of a property taxpayer may be eligible for a PRE. If

eligible and approved, the PRE will exempt the homestead from the levy of school district operating taxes. School

district operating taxes in Detroit are levying on the summer tax bill.

To claim a PRE, the owner of a homestead must complete the "Principal Residence Exemption Affidavit" (Form

2368) and file it with the City Assessor's office in the year the exemption will be claimed. A valid affidavit filed on

or before June 1 allows an owner to receive a PRE on the current year summer and subsequent school district

operating tax levies so long as it remains the owner's principal residence.

The denial of an exemption from the local school operating tax for a "homeowner's principal residence" (the

PRE exemption) may be appealed to the Michigan Tax Tribunal by the filing of a petition within 30 days of

issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which is available at

www.michigan.gov/taxtrib.

Page 4

HOW TO APPEAL 

There are three steps to the annual appeal process: Assessor Review (local), March Board of Review (local), and 

the Michigan Tax Tribunal. The Assessor Review is the first step in the appeal process. You are not required to 

file an appeal at the Assessor Review; however, filing a protest with the Board of Review is necessary to protect 

your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification 

appeals to the State Tax Commission. 

The Board of Review is not the Board of Assessors, and the Board of Assessors is not the Board of Review. Each 

has its own jurisdiction and restriction on who may seek an appeal. Each has their own period where they can 

make decisions regarding property assessment. Please read the filing instructions and requirements thoroughly. 

BOARD OF ASSESSORS REVIEW 

Recent amendments to City Ordinance have expanded the type of person who may consider themselves 

aggrieved by an assessment and make a complaint before the City’s Board of Assessors. In addition to persons 

liable to be taxed and therefore on the assessment roll, such as the owner, or that person’s agent, other persons 

with certain documented financial interests may be considered aggrieved and file 

a complaint before the Board 

of Assessors. That documentation may include 

a 

lease agreement assigning responsibility for paying the 

property taxes to the person, a receipt showing or an affidavit attesting that the individual paid a portion of the 

property taxes in 

a preceding year, 

a land contract 

in the person’s name, or any other document proving a 

financial interest in the property. 

CAUTION: IF YOU ARE ENTITLED TO MAKE A COMPLAINT TO THE CITY BOARD OF ASSESSORS, BUT ARE NOT 

THE PERSON LIABLE TO BE TAXED, YOU WILL NOT BE ENTITLED TO APPEAL THE BOARD OF ASSESSOR'S 

DETERMINATION TO THE CITY’S BOARD OF REVIEW. 

TIMELY FILE AN APPEAL DURING THE BOARD OF ASSESSOR REVIEW PERIOD if you believe the Taxable Value, 

the Assessed Value, the State Equalized Value, the Property Classification, 

or the Transfer of Ownership 

information on your notice is incorrect. The appeal should explain why you believe the information is incorrect. 

Provide supporting documentation with your claim. The Office of the Assessor encourages all persons to ask 

questions about the process and appeal the value, if they believe it is not consistent or reflective of the current 

market value of the property. You have every right to ask the Assessor for the sales study used to value the 

property. 

You are not required to file for a review with the Board of Assessors to file for an appeal with the March Board 

of Review if you are qualified under State Law to file for an appeal with the March Board of Review. A denial of 

a complaint made before the Board of Assessors does not prohibit a person liable to be taxed, or their agent, 

from filing for a review by the Board of Review if the appeal is made in a timely manner. 

DEADLINE FOR BOARD OF ASSESSOR COMPLAINTS/APPEALS 

The Board of Assessors’ Review period must convene February 1, 2026, and conclude on February 22, 

2026. All appeals must be received by 4:30 p.m. EST. on February 22, 2026. Late submissions will not 

be accepted. Faxed appeals are not accepted. An appeal can be filed online, in person, or by mail. 

1. 

Online-Appeals can be submitted online at detroitmi.gov/PropertyTaxAppeal 

2. 

In Person-Visit the Detroit Taxpayer Service Center Suite 130 in the Coleman A. Young Municipal 

Center, 

2 Woodward Avenue Monday-Thursday 8:00 a.m.— 4:30 p.m., Friday and Saturday by 

appointment only. 

3. 

Mail-Send a letter to: Office of the Assessor, Attn: Assessor Review, 2 Woodward Avenue, Suite 804, 

Detroit, MI 48226. Include your name, address and/or parcel number, reason for appeal with any 

supporting 

documentation, 

telephone 

number 

or 

email 

address. 

The 

envelope 

must 

be 

postmarked by February 22, 2026. A drop box is also located outside the Woodward entrance of 

the Coleman A. Young Municipal Center to drop off your appeal without entering the building.

Page 5

The Tribunal's source PDF shows a red-X missing-content placeholder on this page.

Page 6

The Tribunal's source PDF shows a red-X missing-content placeholder on this page.

Page 7

UNDERSTANDING YOUR PROPERTY TAXES 

PROPERTY TAXES: If you own property, you owe property taxes unless your property is exempt. Property taxes 

are due to the City of Detroit twice a year: Summer (August 15th due date and Winter January 15th due date) If 

you don’t pay your property taxes by February 28th, they are transferred from the City of Detroit to the Wayne 

County Treasurer for collection and you risk losing your home to PROPERTY TAX FORECLOSURE. 

ASSESSED VALUE: represent fifty percent (50%) of the market value of your property as determined by the local 

assessor on December 31st of the prior year. 

ASSESSED VALUE COULD CHANGE BECAUSE OF THE FOLLOWING: 

1. 

MARKET 

FORCES-Supply 

and 

demand, 

interest 

rates, 

zoning, 

general 

economy changes, 

and 

demographic shifts in neighborhoods for example. 

2. 

PHYSICAL CHANGES TO STRUCTURE- Deterioration, deferred maintenance, 

rehabilitation, square 

footage additions or reductions, fire damage, addition or removal of decks, patios, or porches 

3. 

EXEMPTIONS AND REVOCATIONS- Poverty exemptions, Veterans exemptions, previous exempted 

property, etc. 

STATE EQUALIZED VALUE: One half (1/2) of your property's Market Value. The State Equalized Value represents 

50% of true cash value as equalized. This is calculated by the market value multiplied by 0.5. 

TAXABLE VALUE: The value used to calculate your property taxes. A property's taxable value can only increase 

annually by the rate of inflation or 5%, whichever is less, unless there is an addition to the property (i.e., physical 

improvement or omitted property) or the property's ownership transferred during a previous tax year. A 

property's taxable value can also decrease if there is a physical loss to the property. See MCL 211.34d. Taxable 

value may not be greater than the property's assessed value or state equalized value. This is calculated by the 

taxable value of the property multiplied by the millage divided by 1000 multiplied by 1.01 admin fee determines 

the estimated taxes. (Taxable Value x millage)/1000] * 1.01 Admin fee = estimated taxes). 

MARKET VALUE: The market value of your property 

is the most probable price that 

it would bring 

in 

a 

competitive and open market between a knowledgeable buyer and a willing seller, each acting in their own self- 

interest. 

TRUE CASH VALUE: In Michigan, the definition of true cash value is: “...the usual selling price at the place where 

the property to which the term is applied shall be at the time of the assessment, being the price, which could 

be obtained therefore at private sale, and not at forced or auction sale. Michigan courts have determined that 

the terms “True Cash Value”, “Market Value”, and “Current Market Value” are synonymous with each other. 

EFFECTIVE AGE: The age of a property based on its current condition as determined by an appraiser, rather than 

its actual age. 

THE INFLATION RATE MULTIPLIER: Inflation rate means the ratio of the general price level for the state fiscal 

year ending in the calendar year immediately preceding the current year divided by the general price level for 

the state fiscal year ending in the calendar year before the year immediately preceding the current year. The 

calculation of the Inflation Rate Multiplier is set in statute in MCL 211.34d. 

It cannot be appealed at the 

Assessor or March Board of Review. 

PRIOR YEAR TAXES: Delinquent prior year taxes will put you at risk of losing your home to property tax 

foreclosure. Learn about programs to lower interest and assist with prior year taxes at The Office of the Wayne 

County Treasurer (313) 224-5990

Page 8

*** Information herein deemed reliable but not guaranteed***

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

21002832-3

29,096C

53,800

49,300

4,500

2023

30,550C

60,000

55,300

4,700

2024

64,200S

64,200

59,500

4,700

2025

59,600S

59,600

54,600

5,000

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: Asphalt Paving 3.28 2000 50 3,280

 Total Estimated Land Improvements True Cash Value = 3,280

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 40.00 100.00 1.0000 0.0000 0 100* 0

cgmt sq ft rates 4,010.000 Sq Ft 2.48 100 9,935

 * denotes lines that do not contribute to the total acreage calculation.

 40 Actual Front Feet, 0.09 Total Acres Total Est. Land Value = 9,935

Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC

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

Comments/Influences

N WARREN E 352&353 ARTHUR J SCULLYS RIFLE

RANGE SUB L45 P34 PLATS, W C R 21/680 40

X 100

Tax Description

8930 ROHNS TRUST,COCHRAN, ,EBONY

15725 E WARREN

DETROIT MI 48224

Owner's Name/Address

15725 E WARREN

Property Address

2026 Est TCV 119,153 TCV/TFA: 73.06

WARD#: 21

P.R.E. 0% 

School: DETROIT CITY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: B4

Class: COMMERCIAL-IMPROV

100.0

OTHER

2024160778

21-NOT USED/OTHER

QC

05/09/2024

0

8930 ROHNS TRUST,COCHRAN, 

COCHRAN,DEBT SURVIVIOR LL

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

06/30/2026

Page 9

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: 12 Perimeter: 142

Overall Building Height: 12

Base Rate for Upper Floors = 214.41

(10) Heating system: Complete H.V.A.C. Cost/SqFt: 72.28 100%

Adjusted Square Foot Cost for Upper Floors = 286.69

Total Floor Area: 1,631 Base Cost New of Upper Floors = 467,592

 Reproduction/Replacement Cost = 467,592

Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Total Depreciated Cost = 275,879

<<<<< 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:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Total Depreciated Cost = 0

<<<<< Calculations too long. See Valuation printout for complete pricing. >>>>>

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Complete H.V.A.C. 100

Heat#2: Electric, Cable or Baseboard 0%

Ave. SqFt/Story: 1631

Ave. Perimeter: 142

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

12

Year Built

Remodeled

1952

Depr. Table : 2%

Effective Age : 26

Physical %Good: 59

Func. %Good : 100

Economic %Good: 100

Class: C

Floor Area: 1,631

Gross Bldg Area: 1,631

Stories Above Grd: 1

Average Sty Hght : 12

Bsmnt Wall Hght 

Desc. of Bldg/Section: BLDG. 1, SEC. 1

Calculator Occupancy: Medical - Dental Clinics

*** Information herein deemed reliable but not guaranteed***

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

21002832-3

06/30/2026

Page 10

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 21002832-3, Commercial/Industrial Building 1

Printed on

06/30/2026

Parcel 

Number: 

21002832-3, 

Commercial/Industrial 

Building 

1 

*** 

Information herein 

deemed reliable 

but 

not guaranteed*** 

35.0 

[a] 

[=] 

[&'] 

BLDG. 

1, SEC. 

1 

i 

CLASS =C 

5 

H=12 

2 

18TY-S 

5.00 

1630.5 sf 

=} 

Ly 

o™ 

19.5 

1-8TY CCP 

=) 

97.5 sf 

wi 

20.5 

FRONT 

Printed 

on 

06/30/2026

Page 11

Valuation Report

DB:

Detroit-26

06/30/2026

11:28 AM

 59,600 59,600 59,600 65,933 59,600 0

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 -4,600 0 0 -4,600 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 64,200 64,200 64,200 64,200 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 73.06

2026 Est. T.C.V. 21002832-3 = 119,153

Total Estimated True Cash Value of Commercial/Industrial Buildings = 105,938

 Replacement Cost/Floor Area= 286.69 Est. TCV/Floor Area= 64.95

ECF (CGMD-MEDICAL FACILITIES-GENERAL) 0.384 => TCV of Bldg: 1 = 105,938

 Total Depreciated Cost = 0

Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 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 = 275,879

Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Reproduction/Replacement Cost = 467,592

Total Floor Area: 1,631 Base Cost New of Upper Floors = 467,592

Adjusted Square Foot Cost for Upper Floors = 286.69

(10) Heating system: Complete H.V.A.C. Cost/SqFt: 72.28 100%

Base Rate for Upper Floors = 214.41

Overall Building Height: 12

Stories: 1 Story Height: 12 Perimeter: 142

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Medical - Dental Clinics cost schedules.

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1952

 Total Estimated Land Improvements True Cash Value = 3,280

D/W/P: Asphalt Paving 3.28 2000 50 3,280

Description Rate Size % Good Cash Value

Land Improvement Cost Estimates

 40 Actual Front Feet, 0.09 Total Acres Total Est. Land Value = 9,935

 * denotes lines that do not contribute to the total acreage calculation.

cgmt sq ft rates 4,010.000 Sq Ft 2.48 100 9,935

 40.00 100.00 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 15725 E WARREN 

21002832-3 2026 Est. T.C.V. 8930 ROHNS TRUST,COCHRAN, ,EBONY