Final Documents.pdf

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Cochran 8930 Rohns Trust Ebony 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002407 

 

 

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

100,363

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:

-3,800

50,200

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

-3,800

PROPERTY ADDRESS

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

ROSEVILLE MI 48066

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

21076924-6

25959 KELLY RD STE D

11149 MORANG

COCHRAN,8930 ROHNS TRUST, EBONY,

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

50,622

50,200

-422

2. ASSESSED VALUE:

50,200

54,000

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

54,000

WAS NOT

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

W MORANG 626 THRU 628 SEVEN MILE-CADIEUX SUB NO 5 L59 P11 PLATS, W C R 21/920 59.95 X 100

201 (COMMERCIAL-IMPROVED)

$-35

2025

2026

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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,

demographic shifts in neighborhoods for example.

and

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

A

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.

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

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

County Treasurer (313) 224-5990

tax

DUNTY MICHIG

REASURER'S OFF

Page 8

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

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

21076924-6

32,994C

42,300

39,100

3,200

2023

49,100S

49,100M

49,100

45,400

3,700

2024

50,622C

54,000

50,100

3,900

2025

50,200S

50,200

46,600

3,600

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 60.00 100.00 1.0000 0.0000 0 100* 0

cglt sq ft rates 5,995.000 Sq Ft 1.20 100 7,209

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

 60 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 7,209

Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC

JD 11/18/2024 DESKTOP RE

DD 07/01/2024 DESKTOP RE

DD 06/17/2024 DESKTOP RE

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

W MORANG 626 THRU 628 SEVEN MILE-CADIEUX

SUB NO 5 L59 P11 PLATS, W C R 21/920

59.95 X 100

Tax Description

COCHRAN,8930 ROHNS TRUST, EBONY,

25959 KELLY RD STE D

ROSEVILLE MI 48066

Owner's Name/Address

11149 MORANG

Property Address

PERMIT COM

021502

05/30/1993

CHANGE USE

2026 Est TCV 100,363 TCV/TFA: 27.88

PERMIT COM

053509

02/15/2002

ALTERATION/RENOVATION

WARD#: 21

PERMIT COM

091235

05/16/2006

CHANGE OCCUPANCY

P.R.E. 0% 

PERMIT COM

BLD201809201

11/01/2018

ALTERATION/RENOVATION

School: DETROIT CITY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: B4

Class: COMMERCIAL-IMPROV

0.0

DEED

2016113568

21-NOT USED/OTHER

QC

04/01/2016

0

CRE 11133 MORANG, LLC 

CAPITAL MORTGAGE SO;UTION

100.0

PROPERTY TRANSFER 

2018238629

20-MULTI PARCEL SALE REF

CD

07/27/2018

113,000

DETROIT LEGACY BUILDING L

CRE 11133 MORANG, LLC

100.0

DEED

2023278375

20-MULTI PARCEL SALE REF

WD

11/06/2023

147,500

DEBT SURVIVOR LLC

DETROIT LEGACY BUILDING L

0.0

DEED

2024160776

14-INTO/OUT OF TRUST

QC

05/09/2024

0

COCHRAN,8930 ROHNS TRUST, 

DEBT SURVIVOR LLC

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: 11 Perimeter: 216

Overall Building Height: 11

Base Rate for Upper Floors = 110.61

(10) Heating system: Forced Air Furnace Cost/SqFt: 9.52 100%

Adjusted Square Foot Cost for Upper Floors = 120.13

Total Floor Area: 3,600 Base Cost New of Upper Floors = 432,468

 Reproduction/Replacement Cost = 432,468

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 Total Depreciated Cost = 259,481

<<<<< 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:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 Total Depreciated Cost = 0

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

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Forced Air Furnace 100

Heat#2: Electric, Cable or Baseboard 0%

Ave. SqFt/Story: 3600

Ave. Perimeter: 216

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

11

Year Built

Remodeled

1955

Depr. Table : 2%

Effective Age : 25

Physical %Good: 60

Func. %Good : 100

Economic %Good: 100

Class: C

Floor Area: 3,600

Gross Bldg Area: 3,600

Stories Above Grd: 1

Average Sty Hght : 11

Bsmnt Wall Hght 

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

Calculator Occupancy: Stores - Retail

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

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

21076924-6

06/30/2026

Page 10

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

Parcel Number: 21076924-6, Commercial/Industrial Building 1

Printed on

06/30/2026

Parcel 

Number: 

21076924-6, 

Commercial/Industrial Building 

1 

Printed 

on 

06/30/2026 

60.0" 

Bldg 

1, Sec 

1 

Class= 

C 

H= 11 

1 5TY-5 

3600.0 sf 

60.0 

60.0 

60.0" 

Front 

*** 

Information 

herein 

deemed 

reliable 

but 

not 

guaranteed***

Page 11

Valuation Report

DB:

Detroit-26

06/30/2026

11:12 AM

 50,200 50,200 50,200 51,988 50,200 0

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

 0 -3,800 0 0 -422 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 54,000 54,000 54,000 50,622 2.70

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

Est. TCV/Total Floor Area = 27.88, Most recent sale 04/01/2016 for 0

2026 Est. T.C.V. 21076924-6 = 100,363

Total Estimated True Cash Value of Commercial/Industrial Buildings = 93,154

 Replacement Cost/Floor Area= 120.13 Est. TCV/Floor Area= 25.88

ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.359 => TCV of Bldg: 1 = 93,154

 Total Depreciated Cost = 0

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 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 = 259,481

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 Reproduction/Replacement Cost = 432,468

Total Floor Area: 3,600 Base Cost New of Upper Floors = 432,468

Adjusted Square Foot Cost for Upper Floors = 120.13

(10) Heating system: Forced Air Furnace Cost/SqFt: 9.52 100%

Base Rate for Upper Floors = 110.61

Overall Building Height: 11

Stories: 1 Story Height: 11 Perimeter: 216

 Class: C Quality: Average

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

Costs are taken from the Stores - Retail cost schedules.

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1955

 60 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 7,209

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

cglt sq ft rates 5,995.000 Sq Ft 1.20 100 7,209

 60.00 100.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC

Map #: 21 CITY OF DETROIT , 48224 

Property Class: 201 11149 MORANG 

21076924-6 2026 Est. T.C.V. COCHRAN,8930 ROHNS TRUST, EBONY,