25-003532-2.pdf
Linda Lewis, Petitioner V City Of Detroit, Respondent · 25-003532-TT
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Page 1
RECEIVED
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OCT 29 2025
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32
MICHIGAN TAX TRIBUNAL
De ch
!
a 5
ES
8 at
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. 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) 279, 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 Smali Claims Petition, if applicable. If you do not
submit this document, you may be held in defauit.
Section 1: Petitioner’s Contact Information
FirstName
Li Nn a a
M.l,
Last ore
me
Malling Addrggs (No.,
Street,
5.0. Te
&
ay
City or Te
.
Slate
ZIP Code
Dehn
M
ygz|H
Telephone eT 3-354-204¢L
E-mall Address {do
not enter unless you want MTT to send ali correspondenca via e-mall)
(odad; pinch (R gail com
Section 2: Petitioner’ [] AttorneylAuthorized Representative’s Contact Information
re
He feb
Firm Name (if any\J
Dis {No., Street, P.O. Box
or
Rural Bi
AeOle Weed
Wi
SE
wes
Tt
“NM
3
4g 20
|
Teter
20 a- 35 4 ~ao4 b
.
Emall Address (do not enter unless you want MTT fo send all a via emall)
geladpinch 0 gal,
corn)
Section 3: ; Subject Property Information
How many
f
you are appealing more than one parcel, are thoy contiguous
or adjoining?
parcels are you
Yes*
No*™
appealing?
“Ifyas, use a multiple parcel form for information regarding any contiguous parcels.
hd
)
"if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Addroes (No., Street, City, ST, ZiP} {if multiple, Hist first property's address]
50 Sad par lavePage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (heck
ait that appty)
v4 True Cash and Taxable Value
[J Poverty Exemption
I. Taxable Value Only (calculation)
{7 Disabled Veterans Exemption
[0 Uncapping of Taxable Value
[3 Eligible Manufacturing Personal Property (ESA)
[] Exemption from Taxation (other than the denial of a
[3 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
We did not yeCewve a Board
4 Revied Fi”
Parcel 210000022
We alieady
Sub rated Tu BORA
Asef 2724.24"
Section 6: Jurisdictional Issues
Year(s)
you ara appealing:
202 i=
(for faveel yy 27 a409
, 2 5 )
Did you protest the assessment at a Board of Review (BOR)? NM Yes
|
_JNo
if Yos, chock which BOR you attended AND attach the BOR decision: xX March
[m] July
[m} Decembor
If No, chock the applicable reason(s):
Od Not required to attend
a Assassment Change Notice was not received by Petitioner
a Appealing a purported Clerical Error or Mutual Mistake of Fact (i yos, include explanation in Section 5)
[| Appealing within 36 days of State Tax Commission OrderPage 3
ATE,
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parce! form for additional, contiguous parcels.
Parcel identification Number: 2712409
a5
Classification of Proparty:
wl
Forge!
{chack one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Oevopmantal
UtliRy
(check one)
w
0
Wo
0
0
Current Assossed Valua (also known as State Equalized Valust ~~ ~-tqhiishad by the BOR:
£296, 500
Current Taxable Value as established by the BOR:
.
i
234,140
What do you believe is the fair market value (also kngwn as True Cash Value)?
59,000
Muitipty the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
21S, 000
Hyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
\ }
\
¥
Section 8: Classification Information *oniy the Mi Dep’t
of Treasury may appeal this issua to tho Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
Agricultural
Commercial
Industrial Residential
Timber-Cutover
Developmental
Ulllity
(check one)
What do you befleve is the property's classification?
Real
Personal
{chack one)
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Develo] mental
Utllity
(check one)
[m]
[m]
0
[=|
[|
[]
Tf improved property, how Is the property currently belng used?
If Improved property, for what use was the property designed?Page 4
8
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner's Contact Information:
Firat Namo/Company Name
[XN
=e
.
[2Y
.
Valuation Information:
Parcel Number: 2134 0945
Classification of Property:
®
Farpora!
{check one)
Ager
Commercial
industria)
Regidential
Timber-Cutover
Dorgppment!
uf
(check one)
Current Assessed Valuo (also known as State Equalized Value) as ‘established by the Board of Review:
345,500
Currant Taxable Valua as established by the Board of Review:
[40
What do you believe Is the fair market value (also known as. True
)
Value)?
0 D
IY
i
Divide tho fair market value by 2 and enter here. This 1s your re of Yoh Value (also known as State Equalized Value).
0
your contention of Taxable Value diffara from your contantion of. ‘Assassed Value, enter your contention of Taxable Valua here.
Valuation Information:
Parco Number:
2] 0000 (0: 03
Claesification of Property:
®
Personal
{check ona)
Ageputure!
Cgroreiat
Industrial
Residential
TimbanOutover
Povilgpmental
“By
{check one)
Current Assessod valus (also known as State Equalized Valua) as established by the Board of Review:
Did'notvecene BR
Rv
us
pavcel
Current Texabie Value as established by the Board of Review:
Dil
not Recewe, 0 BoR
dv thus pavcel
do you ballove Te the fair mariot vaiue (also known as True Cash Value)?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at loast 50% as of the date of the filing of this petition? Hlves Ono Are you appealing ONLY the dental of a Poverty Exemption or Disablad Veterans Exemption? O Yes Fo If you answered yes to either or both of the above questions, you are not required to pay any fliing fees. The filing fee ls based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fos, plus $25.00 will be added for each additional parce! being appeatad, not to exceed a total filing fee of $1,000. if your property Is residential properly (see MCL 206.762) and the State Equalized Value or Taxable Value in contention fa: Filing Fee Ia: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $600,000.00 $300.00 If your property ia NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value In contention is: Fling Fea la: $400,000.00 and under $260.00 * Plus $26.00 for each additional parcel, as indicated above. If your property ls 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 Tribunat petition must be fied. Signature Required [) , or 1; a or |)
Page 6
ABET, STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Linda Lewis, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003532 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER HOLDING PETITIONER IN DEFAULT NOTICE OF NO ACTION The Tribunal has considered the file in this case and finds that Petitioner filed this appeal on July 30, 2025, disputing the true cash and taxable values of Parcel Nos. 272409.25 (Parcel 25) and 21000060.022 (Parcel 22) for the 2024 and 2025 tax years. The Tribunal has no authority over the 2024 tax year because Petitioner failed to protest Parcel 25's assessment to the 2024 March Board of Review and file a petition with the Tribunal for that parcel on or before July 31, 2024.1 Petitioner appealed Parcel 22 to both the 2024 March Board of Review and the Tribunal, and the appeal of that parcel for the 2024 tax year in this case is therefore both untimely and duplicative. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, the 2024 tax year is properly dismissed for both parcels. The Tribunal further finds that Petitioner failed to properly complete the petition. Specifically, Petitioner failed to complete the “Valuation Information” sections of both the petition and the multiple parcel attachment form, which requires Petitioner to identify their contentions of value for the property. Petitioner also failed w provide a copy of the March 2025 Board of Review Decision for Parcel 22. Finally, the Tribunal notes Petitioner identified Angela Pinchem as their authorized representative in Section 2 of the petition form; however, that individual did not sign the petition, as required by TTR 229. As such, Angela Pinchem has not properly appeared
Page 7
MTT Docket No. 25-003532
Page2of2"
’
on behalf of Petitioner and an appearance must be filed. Until an appearance is filed,
the answer, evidence, and all other documentation must be served on Petitioner and not
Angela Pinchem. Therefore,
IT IS ORDERED that this case is DISMISSED with respect to the 2024 tax year. The
appeal shali continue for the 2025 tax year.
IT IS FURTHER ORDERED that Petitioner is held in DEFAULT.
IT IS FURTHER ORDERED that Petitioner must complete the following to cure the
default: (1) file a complete, amended petition, and (2) file a copy of the March 2025
Board of Review Decision for Parcel 21000060.022. The amended petition must note
the docket number assigned by the Tribunal in this case and if filed utilizing the
Tribunal's e-filing system, must be filed on the assigned docket number as an
“Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of
the entry of this Order.
IT IS FURTHER ORDERED that the parties shall TAKE NOTICE that the answer,
evidence, and all other documentation must be served on Petitioner and not Angela
Pinchem until an amended petition signed by Angela Pinchem or other appearance is
filed in this matter.
Failure to comply with this order will result in Petitioner being required to file a motion fo
set aside the default (with appropriate filing fee).
7
Entered: October 10, 2025
By . wliccia =
+
ejg/sb
oo
[RTA
STEN
PROOF OF SERVICE
{ certify that a copy of the foregoing was sent on the entry date indicated above to the
parties or their attorneys or authorized representatives, if any, utilizing either the mailing
or email addresses on file, as provided by those parties, attorneys, or authorized
representatives.
’
By: Tribunal Clerk
3 See TTR 229(1).
4A submission by mail is considered filed on the date indicated by the United States Postal Service
postmark on the envelope containing the submission. A submission without a postmark or with an
considered filed on the date the submission is received by the tribunal. A submissionPage 8
Received I<] oi I=] ~ ~ [3] — [5] oo LARA