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Kezi_Redacted.pdf

Frank Kezi, Petitioner V City Of Warren, Respondent · 25-002336-TT

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Page 1

RECEIVED 

MAY 08 2025 

MICHIGAN TAX TRIBUNAL 

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. 

i 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST poy a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Smal! Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

| 

| 

T 

Section 1: Petitioner’s Contact Information 

| 

First Name 

Mi. 

Last Name/Company Name 

Frank 

Kez 

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

H 

! 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Sumber 

i 

E-mail Address (do not enter uniess you want MTT to send all correspondence via g-mall) 

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

First Name 

LastName 

Glenn 

M 

Eckert 

Firm Name (any) 

f 

"Select Business Agency 

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

27241 Dowland 

| 

City or Town 

State 

IP Code 

Warren 

Mi 

48092 

‘Felaphone Number 

Fax Number 

586-489-0149 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

glenn.m.eckert@ gmail.com 

i 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No 

appealing? 

Yifyes, use a multiple parcel farm for information regarding any contiguous parcels. 

*if no, you must flle separate appeals for each non-contiglious or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

|! 

DIRECTOR 

Section 7: Valuation Information use ne multiple sar form for additional, contiguous parcels. 

Parcel identification Number: 

12-13-302-001 

Classification of Property: 

: 

Real 

Pargonal 

{check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane} 

Current Assessed Value (also known as State Equalized Value) as established I] the BOR: 

293,680 

| 

Current Taxable Value as established by the BOR: 

i 

118,774 

i 

What do you belleve [s the fair market value (also known as True Cash Vaaer7] 

116,900 

| 

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

233800 

i 

If you believe the Taxable Value differs from your contention of Assessed Vaiug, enter your contention of Taxable Value. 

120,000 

j 

H 

Section 8: Classification Information only te mi Dept of Treasury may appeal this issus to the Tribunal* 

Parcel identification Number: 

; 

12-13-302-001 

i 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

= 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devslopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

4 

a 

Agricultural 

Commercial 

Industrial 

Resldentiai 

Timber-Cutover 

Devgiopmental 

Utility 

(check one) 

if improved property, how la the property currently being used? 

90% Vacant Deteriorated Buildings and parking lot 

1Fimproved property, for what use was the property dasigned? 

| 

Retail 

/ Residential

Page 3

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) 

{@ True Cash and Taxable Vaiue 

[m] Poverty Exemption 

[J Taxable Vatue Only (calculation) 

[] oispbad Veterans Exemption 

{J Uncapping of Taxable Value 

[ma] Ege Manufacturing Personal Property (ESA) 

7] exemption from Taxation {other than the denial of a 

[mn] Cidssifcation 

Principal Residence or Qualified Agricuttural Exemption) 

| 

Section 5: Explain the Reason for this Appeal 

| 

The buildings have exceeded their Economic Life. 

Section 6: Jurisdictional Issues 

; 

i 

Year{s} you are appealing: 

i 

| 

2024 

i 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

A Ne 

If Yes, check which BOR you attended AND attach the BOR decision: 7] marbh 

[J uty 

[J December 

I 

If No, check the applicable reason(s): 

| 

Not required to attend 

i 

[m] Assessment Change Notice was not received by Petitioner 

! 

| 

[7] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Saction 6) 

LC] Appealing within 36 days of State Tax Commission Order 

| 

0 Appealing within 35 days of recelpt of Notice of Uncapping 

h 

| 

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T

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

i 

i 

Fee Information 

i 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the Tiling of this petition? 

1 

[3 Yes 

[4 No 

Are you appealing ONLY the denial of a Poverty Examption or Digabled Veterarls Exemption? 

[1 Yes 

[4 No 

: 

If you answered yes to eithar 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 ¢ bntention wiil be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed 

totai filing fee of $1,000. 

i your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value In confantion is: 

Filing Fee is: 

i 

$160,000.00 and under 

$125.00 

$400,000.01 to $500,000.00 

$260.00 

$Over $600,000.00 

$300.00 

WF 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 

H 

* Plus $26.00 for each additional parcel, as indicated above. 

ji 

If your property fs NOT residentlal 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. 

quired 

Signature ze 

ie:

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Frank Kezi 

Petitioner 

Docket # 

v 

City of Warren 

Respondent. 

PROOF OF SERVICE 

Glenn M. Eckert of Select Business Agency LLC states that on 7 /79/27 

he 

served a copy of the Petition to MTT and the City of Warren 

Assessing 

Department for Tax Adjustment. 

Scott Miller 

Assessment division 

City of Warren 

One City Square 

Warren MI 48092 

Glenn M. Eckert, by, USPS 

27241 Dowland St,

Page 6

ANK J. KIZY 

1ZY 

609 

22 

RIFRAUDARM 

i 

of 

pes 

$ RDC 

He 

ae 

ANK 

fu J2~ 138 -307- oof 

SR

Page 7

27241 Dowland St. 

Warren, MI 48092-3541 

Mr. Glenn Michael Eckert 

Dept of Treasury Received 

MAY 02 2005 

Mail Lansing Mich 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, Mi 48909 

= 

rep saves 

POSTAL SERVICES 

RDC 99 

Retail 

U.S. POSTAGE PAID 

FCM LETTER 

MADISON HEIGHTS, MI

APR 28, 2025 

= 

48909 

$1 .01 

$2324K505397-12 

Jilin J! 

Hisfiyfleigh joi djjiifif ile 

]

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