Mich Engineered Comfort Corp.pdf
Michigan Engineered Comfort Corp, Petitioner V City Of Detroit, Respondent · 24-003412-TT
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Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 105 Detroit, Michigan 48226 Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov Proparty Assasament Board of Review: evar DETROIT) 05/16/2024 MICHIGAN ENGINEERED COMFORT CORP [a efJH 2532 PEPPER CT : HARTLAND MI 48353 . RE: 2024 MARCH BOARD OF REVIEW PETITION NUMBER: M-004950 The March Board of Review has considered the appeal on the 2024 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 22099704. 2. Property Address: 15145 HEYDEN 3. District: 1 4. Property Classification: 202 (COMMERCIAL-VACANT) Ad Valorem 6. Principle Residence Exemption: % 5. Property Legal Description: W HEYDEN N 36 FT 23 AND E 9 FT VAC ALLEY ADJ B E TAYLORS CORONADO SUB L54 P84 PLATS, W C R 22/496 36 X 115 [=2] . Petitioner timely filed an appeal to the March Board of Review. . 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 ~ Before Appeal After Appeal 2024 Assessed Value 6,000 6,000 2024 Taxable Value 1,884 ’ 6,000 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:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING 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 Decisiciv-a+ 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 M.1. Last Name/Company Name Mic15AN Enid 28D Compe (he? Mailing Address (N Street, P.O. Box or Rural Route) AS3R PEPPER Cpu] City or Town State ZIP Code ~ ; HALTLAND ML| 5553 Telephone Number Fax Number i 8/0 - 6 Fr 4528 EVO p57 -£ E20 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 Mena Ee L. | Ca Firm Name (if any) SieHig a0 ENG inefled Lomo 7 Cop pol hsron Address (No., se P.O. Box or Rural Route) RIFR pepo R Lowe 7 City or Town State ZIP Code Hag 72 ALD | Hgssz Telephone Number Fax Number F/5- 555 #400 8/O0-FR —£ ERD E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] vest [] No
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [J True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption "4 Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [0 Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Ser pr7ACHMENT Section 6: Jurisdictional Issues Year(s) you are appealing: 204 Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes [Hl] No If Yes, check which BOR you attended AND attach the BOR decision: Od March Od July [I] December If No, check the applicable reason(s): Not required to attend Od 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
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Section 5 Explain the Reason for this Appeal We have owned the subject parcel of property since our purchase in 1994. Our Title company while preparing title work for a pending sale (which since fell through) determined that a scriveners error occurred on the subject parcel back on June 7, 2018 when a deed was recorded by the City of Detroit identified our lot number in error. We have worked with the City of Detroit and the US Department of Housing and Urban Development and a corrective deed and a Release of Declaration of Trust have been issued and recorded. In order to process a correction for the property taxes we were instructed to file a Property Transfer Affidavit which clearly stated it was corrective for a Scrivener’s error, see attached copies. Accordingly the uncapping of the property taxable value should not have occurred. Please restore our 2024 $1,884 taxable value for parcel #22099704.
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Michigan Department of Treasury
-
2766 (Rev. 05-16)
L 4260
P roperty Transfer Affidavit
This form Is issued under authority of P.A, 415 of 1994. Filing is mandatory.
This form must be filed whenever real estate or some types of personal property are transferred {even if you are not recording a deed). The completed
Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer.
The information on this form is NOT CONFIDENTIAL,
1. Street Address of Property
2. County
3. Date of Transfer {or land contract signed)
15145 Heyden Street
Wayne
1222/2022
4, Location of Real Estate (Check appropriate field and enter naine in the space below.)
5. Purchase Price of Real Estate
X city
[7] Township
[] vintage
n/a
8. Seller's {Transferor) Name
Detroit
The Detroit Housing Commission
7. Property Identification Number (PIN). If you don't have a PIN, attach legal description.
8. Buyer's (Transferee) Name and Mailing Address
PIN, This number ranges from 10 to 25 digits.
it usually includes hyphens and sometimes includes
Michigan Engineered Comfort Corporation
letters. It is on the property tax bill and on the assessment noice.
2532 Pepper Court
Hartland,
Ml
48353
Parcel ID #22099704.
9. Buyer's (Transferee) Telephone Number
810-632-4368
Items 10 - 15 are optional. However, by completing them you may avoid further correspondence.
10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See
Pe rd Contract
Lease
Deed.
M Other (specify)
11. Was property purchased from a financial institution? | 12. is the transfer between related persons?
13. Amount of Down Payment
Yes
No
HN Yes
nfa
14. If you financed the purchase, did you pay market rate of interest?
15. Amount Financed {Borrowed}
] Yes
[1 No
nia
EXEMPTIONS
Certain types of transfers are exempt from uncapping. If you betieve this transfer is exempt, indicate below the type of exemption you are claiming.
If you claim an exemption, your assessor may request more information to support your claim.
[| Transfer from one spouse to the other spouse
] Change in ownership solely to exclude or include a spouse
O Transfer between certain family members *(see page 2)
il Transfer of that portion of a property subject to a life lease or life estate {until the life lease or life estate expires)
Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained
by transferor ** (see page 2)
O Transfer io effect the foreclosure or forfeiture of real property
[] Transfer by redemption from a tax sale
J Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust
OJ Transfer resulting from a court order unless the order specifies a monetary payment
[| Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse)
| Transfer to establish or release a security interest (coliateral}
Transfer of real estate through normal public trading of stock
( Transfer between entities under common control or among members of an affiliated group
[I] Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code.
[| Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed.
Od Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed.Page 6
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CORRECTIVE QUIT CLAIM DEED
The Detroit Housing Commission (“Grantor”), @ Michigan public body corporate, whose address is
1301 East Jefferson Ave, Detroit, Michigan 48207, quit ctalms to Michigan Engineered Comfort
Corporation (“Grantee”),
a Michigan corporation, whose address
is 2632 Pepper Ct. Harland,
Michigan 48353, the folowing described premises:
“Lot 23, B E Taylors Coronado Subdivision, as recorded in Liber
64, Page 84 of Plats, Wayne County Records” ("Lot 23”).
The Property is more commonly known as 15145 Heyden St, Detroit, Michigan.
Tax Parcel ID; 22099704.
DHC does not possess and makes no calm to any legal or beneficial interest in Lot 23 attributable to
the deed from the City of Detroit to the Detroit Housing Commission dated June 5, 2006, and recorded
on July 21, 2008, at Liber 45033, Page 317, Wayne County Register of Deeds.
Exempt from taxes MCL 207.526(n} and MCL 207.505(1).
Detroit Housing Commission
Sandra 8. Henfiquez
its: Chief Executive Officer
STATE OF MICHIGAN)
~
SS.
COUNTY OF WAYNE )
The foregoing Instrument was acknowledged before me on December 22, 2022, by Sandra B.
Henrkuez, the Chiaf Executive Officer, on behalf ofghe Detroit Housing
Commission, a Michigan
public body corporate,
Notary Public
County of Wayne, State of Michigan
My commission expires.Page 7
2766, Page 2 Instructions: This form must be filed when there is a transfer of real property or one of the following types of personal property: + Buildings on leased land. + Leasehold improvements, as defined in MCL. Section 211.8(h). - Leasehold estates, as defined in MCL Section 211.8(i) and (j). Transfer of ownership means the conveyance of title to or a present interest in property, including the beneficial use of the property. For complete descriptions of qualifying transfers, please refer to MCL Section 211.27a(6)(a-j). Excerpts from Michigan Compiled Laws (MCL), Chapter 211 **Section 211.27a(7)(d): Beginning December 31, 2014, a transfer of that portion of residential real property that had been subject to a life estate or life lease retained by the transferor resulting from expiration or termination of that life estate or life lease, if the transferee is the transferor’s or transferor's spouse’s mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or granddaughter and the residential real property is not used for any commercial purpose following the transfer. Upon request by the department of treasury or the assessor, the transferee shall furnish proof within 30 days that the transferee meets the requirements of this subdivision. If a transferee fails to comply with a request by the department of treasury or assessor under this subdivision, that transferee is subject to a fine of $200.00. *Section 211.27a(7)(u): Beginning December 31, 2014, a transfer of residential real property if the transferee is the transferor's or the transferor's spouse's mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or granddaughter and the residential real property is not used for any commercial purpose following the conveyance. Upon request by the department of treasury or the assessor, the transferee shall furnish proof within 30 days that the transferee meets the requirements of this subparagraph. If a transferee fails to comply with a request by the department of treasury or assessor under this subparagraph, that transferee is subject to a fine of $200.00. Section 211.27a(10): "... the buyer, grantee, or other transferee of the property shall notify the appropriate assessing office in the local unit of government in which the property is located of the transfer of ownership of the property within 45 days of the transfer of ownership, on a form prescribed by the state tax commission that states the parties to the transfer, the date of the transfer, the actual consideration for the transfer, and the property's parcel identification number or legal description.” Section 211.27(5): “Except as otherwise provided in subsection (6), the purchase price paid in a transfer of property is not the presumptive true cash value of the property transferred. In determining the true cash value of transferred property, an assessing officer shall assess that property using the same valuation method used to value all other property of that same classification in the assessing jurisdiction.” Penalties: Section 211.27b(1): "If the buyer, grantee, or other transferee in the immediately preceding transfer of ownership of property does not notify the appropriate assessing office as required by section 27a(10), the property's taxable value shall be adjusted under section 27a(3) and all of the following shall be levied: (a) Any additional taxes that would have been levied if the transfer of ownership had been recorded as required under this act from the date of transfer. (b) Interest and penalty from the date the tax would have been originally levied. (c) For property classified under section 34c as either industrial real property or commercial real property, a penalty in the following amount: (i) Except as otherwise provided in subparagraph (ii), if the sale price of the property transferred is $100,000,000.00 or
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2024148999 L: 58837 P: 559 REL 04/23/2024 11:44:56 AM Total Pages: 1 Bernard J. Youngblood, Register of Deeds - Wayne County, MI ELECTRONICALLY RECORDED RELEASE OF DECLARATION OF TRUST On June 7, 2018, a Declaration of Trust (DOT) for the property address of 15095 Heyden, Detroit MI was signed by Helen Kipplen, Interim Executive Directive for the Detroit Housing Commission (DHC) for the benefit of the United States Department of Housing and Urban Development (HUD). This DOT is reflected in Document #201813436, recorded on July 3, 2018, in Liber 54490 Page - 957. This DOT was provided based upon a scrivener's error in a deed conveyed to DHC from the City of Detroit, reflected in Document #206370980 recorded in-Liber-45033 page 317 of the Wayne County Register of Deeds. That deed for 15095 Heyden reflects Agar an eyime of Lot 23 rather than ot 28. DHC has no legal or possessory interest in Lot 23. A corrective deed, Document #2022340852 for 156095 Heyden, Detroit, MI was filed, on November 29,2022, in Liber 57975 Page 132, Tax-1D-No.-2209709, in the Wayne County Records, conveying Lot 28 as the correct lot. DHC has filed a corrective Quit Claim Deed on December 22, 2022, Document # 2022356928, in Liber 58010 Page 531, WCR, conveying lot 23 to Michigan Engineered Comfort Corporation, indicating DHC has no interest in lot 23. Therefore, in order to correct the error and remove the cloud on the title, HUD releases the Declaration of Trust granted to it by DHC in the following: Lot 23, BE Taylors Coronado Subdivision, as recorded in Liber 54, Page 84 of Plats, Wayne County Records More commonly known as 15145 Heyden, Detroit, MI Tax ID No 22099704 Dated: Aer \ 2024 UNITED STATES DEPARTMENT OF HOUSING erwin By: / Lu _Pbuglas £. Gordon Its: Director of the Office of Public Housing Detroit Field Office STATE OF MICHIGAN) )ss COUNTY OF WAYNE) H Personally appeared before me, the undersigned authority in and for said county and state on this 14% day of, H , 2024, within my jurisdiction, Douglas C. Gordon, who acknowledged to me that he is the Director of the Office of Public Housing in the Detroit Field
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2024148998 1.: 58837 P: 558 REL 04/23/2024 11:44:56 AM Total Pages: 1 Bernard J. Youngblood, Register of Deeds - Wayne County, Mi Ef ECTRONICALLY RECORDED RELEASE OF DECLARATION OF TRUST On January 30, 2007 a Declaration of Trust (DOT) for the properly address of 16095 Heyden, Detroit Mi was signed by Patricia Baines Lake, Deputy Director for the Detroit Housing Commission (DHC) for the benefit of the United States Department of Housing and Urban Development (HUD). This DOT is reflected in Document 207047740, recorded on January 31, 2007 in Liber 45924, Pages 241-244 of Wayne County Register of Deeds. This DOT was provided based upon a scrivener's error in a deed conveyed to DHC from the City of Detroit, reflected in Document #206370880 recorded in Liber 45033 page 317 of the Wayne County Register of Deeds. That deed for 15095 Heyden reflects a grant of conveyance of Lot 23 rather than Lot 28, DHC has no legal or possessary interest in Lot 23. A corrective deed, Document #2022340852 for 15095 Heyden, Detrolt, MI was filed, on November 29, 2022, in Liber 57975 Page 132, Tax ID No. 2209708, in the Wayne County Records, conveying Lot 28 as the correct lot. DHC has filed a corrective Quit Claim Deed on December 22, 2022, Document # 2022356928, in Liber 58010 Page 531, WCR, conveying lot 23 to Michigan Enginsared Comiort Corporation, indicating DHC has no interest in lot 23. Therefore, in order to correct the error and remove the cloud on the title, HUD releases the Declaration of Trust granted to it by DHC concerning the following as described: Lot 23, BE Taylors Coronado Subdivision, as recorded in Liber 54, Page 84 of Plats, Wayne County Records More commonly known as 15145 Heyden, Detroit, Mi Tax ID No 22099704 Dated: April 1 2024 UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOP T of eel”. Bouglas G/Gordon Its: Director of the Office of Public Housing Detroit Field Office STATE OF MICHIGAN} }ss COUNTY OF WAYNE) Personally appeared before me, the undersigned authority in and for said county and state on this 144 day of, p » 2024, within my jurisdiction, Douglas C. Gordon, who
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels. Parcel Identification Number: AALTT 704 Classification of Property: ®" Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: ¥ 4000, Current Taxable Value as established by the BOR: 4000. What do you believe is the fair market value (also known as True Cash Value)? ¥ 3.748. ed the True 7 Value by .5 and enter here. This is your contention of Assessed Value. 8847. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. $< s/c. 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) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING 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? O Yes KX No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes 1% 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: 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: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. 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 yp ZA Petitioner or Attorney/Authorized a La Signature: Isl 5lsofoa F* NoTEy HOD ARSCanngN WITH THR Piabehary Tioau A SCLIN Eton, No Farol oF oS, 4+ \T 00 TUWSANSS Of Oui Tws ¢
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EY Michigan Engineered Comfort Corporation 2532 Pepper Court Hartland, MI 48353 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909
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j => ‘uiebe - ajoAoal asea|d "e1sem Jawnsuoo-}sod wou spew si abeyoed siy PRIORITY * MAIL x EXPRESS’ For Domestic and International Use i ! Label 127R, May 2014 PRIORITY | _ E— EXPRESS’ TRACKED * kk PRESS FIRMLY T INSURED * UNITED STATES POSTAL SERVICE» MAIL - FLAT RATE ENVELOPE ONE RATE m ANY WEIGHT To schedule free Package Pickup, scan the QR code. USPS.COM/PICKUP QU TT PS10001000006 Bd ros TAL SERVICE ¢ JB CUSTOMER USE ONLY | | FROM: ease panm PHONE ( ) MicHIGAN ENGINEERED COMFORT CORPORATION 2532 Pepper CovRT QACTUNWD ML 435D DELIVERY OPTIONS (Customer Use Only) Delivery Options [J No Saturday Delivery (delivered next business day) [OJ sunday/Holiday Delivery Required (additional fee, where ava “Refer to USPS.com® or local Post Office™ for avallabilty. [J SIGNATURE REQUIRED Note: The mailer must check the “Sign Requires the addressee's signature; OR 2) Purchases additonal insurance; Purchases Retum Receipt service. Ifthe box is not checked, he Postal Servic mal receptacle or other secure location without attempling to obtain the addr TO: (PLease PRINT Michigan Tax Tri PO Box 30232 | Lansing, MI 489 = $100.00 insurance included. EP13F July 2022 0OD:121/2x91/2