MTT Petition- 29033 Grand River Ave.pdf
Jasdeep Mann Petitioner Vs. City Of Farmington Hills Respondent · 26-001403-TT
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MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL JASDEEP MANN, 6630 Colby Lane Bloomfield Hills, MI 48301 Phone: (313) 580-5734 Email: jasdeepmann2@gmail.com Petitioner, CITY OF FARMINGTON HILLS, Assessors Office 31555 W. Eleven Mile Road Farmington Hills, MI 48336 Respondent. Docket No.: Tax Year(s) at Issue: 2026 Petition Number (Board of Review): 893 PETITION TO THE MICHIGAN TAX TRIBUNAL (Entire Tribunal — Valuation Appeal) L INTRODUCTION
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Property Address: 29033 Grand River Avenue, Farmington Hills, MI 48336 Property Classification: 202 — Commercial Property Description: Vacant commercial lot, unimproved, no structures Petitioner appealed to the City of Farmington Hills Board of Review on February 27, 2026. The Board of Review issued its decision on April 6, 2026 (Petition Number 893), denying any reduction and maintaining the current assessment. The Board's only stated rationale was: "IN LINE WITH CURRENT MARKET." No specific market evidence or comparable sales were cited in support of this conclusory determination. II. JURISDICTIONAL STATEMENT This Petition is timely filed within the statutory deadline of May 31, 2026 for commercial real property, pursuant to MCL 205.735a(6). Petitioner appeared before the Board of Review as required by MCL 211.30. The Board of Review issued its decision on April 6, 2026. The Michigan Tax Tribunal has jurisdiction over this matter pursuant to MCL 205.731 et seq. III. ASSESSMENT AT ISSUE The following values are at issue: 2026 Assessed Value 2026 Taxable Value (SEV) Assessor's Value $126,730 $122,240 Board of Review Value $126,730 (no change) $122,240 (no change) Implied True Cash Value | $253,460 — (SEVx2) Petitioner's Requested SEV | $75,000 To be adjusted accordingly The current assessment implies a true cash value of $253,460. Petitioner contends this exceeds 50% of the property’s true cash value as determined by actual market evidence, and requests the assessed value be reduced to $75,000 (reflecting a true cash value of $150,000). IV. STATEMENT OF FACTS
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2. At the time of acquisition, the property contained an approximately 5,000 square foot commercial building that was in severe disrepair and actively sinking. 3. In December 2012, Petitioner contracted with Walker Construction, Inc. of Macomb, Michigan for the complete demolition of the sinking building at a cost of $10,000. The scope of work included: demolition and legal disposal of all debris; removal of all blocks, concrete, footings, and asphalt; environmental asbestos reporting to the DEQ; City of Farmington Hills demolition permit and soil erosion permit; water and sewer disconnect; rodent control; backfill with clean workable dirt, grading, and seeding. Demolition was completed in January 2013. 4. The property has remained a vacant, unimproved lot since the building demolition in early 2013 — a period of over thirteen (13) years. B. Tax Burden and Total Investment 5. Since acquiring the property, Petitioner has paid approximately $101,000 in property taxes over 13 years (2013-2025). Documented property tax payments for the period 2019-2025 total $47,229.29, as evidenced by tax records attached hereto. Taxes for the period 2013-2018 are conservatively estimated at approximately $54,000 based on the documented trend. Documented property tax payments (2019-2025): Year Summer Winter Annual Total 2025 $6,571.52 $314.65 $6,886.17 2024 $6,403.15 $306.98 $6,710.13 2023 $6,117.59 $259.15 $6,376.74 2022 $5,831.89 $246.83 $6,078.72 2021 $5,692.61 $243.08 $5,935.69 2020 $6,031.93 $243.67 $6,275.60 2019 $8,613.68 $352.56 $8,966.24 TOTAL (2019-2025) | $47,229.29 6. Petitioner’s total documented investment in this property is as follows: » Tax sale purchase price (2012): $30,000 * Building demolition — Walker Construction (2012/2013): $10,000 « Property taxes paid (2013-2025, estimated): ~$101,000
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implying a true cash value of $253,460 bears no relationship to this economic reality. 7. The property is located on Grand River Avenue in Farmington Hills, situated between a used-car dealership and an auto repair/transmission facility. These surrounding uses significantly depress the property’s marketability and value. 8. Petitioner made multiple attempts to develop the property over the years following acquisition. Despite these efforts, development proved infeasible due to the constrained nature of the site, the surrounding commercial uses, and limited market demand along this section of the corridor. 9. Petitioner has actively marketed the property for sale for approximately four (4) years. Despite continuous and active marketing efforts, the property has failed to sell. 10. During the entire four-year marketing period, the only offer received was approximately $150,000, from a prospective buyer intending to use the property for light industrial purposes. This offer may require a rezoning process, adding cost and uncertainty for any potential buyer. 11. The $150,000 offer represents the best and only evidence of what a willing buyer in the open market would pay for this property — the very definition of true cash value under Michigan law. 12. The current SEV of $126,730 implies a true cash value of $253,460, which is 69% higher than the only real offer this property has attracted in four years of active marketing. 13. No improvements, development, or physical changes have been made to the property that would justify any increase in assessed value. 14. The surrounding Grand River Avenue commercial corridor continues to experience increased vacancy, business closures, and limited new investment. 15. Petitioner has served for the past ten years as a member of the Grand River Corridor Improvement Authority and has direct, personal knowledge of the corridor’s ongoing economic and market challenges. 16. The property generates no income and has produced no revenue during Petitioner’s ownership.
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After four years of active marketing, the only offer received was $150,000 for potential light industrial use. Under Michigan law, the extended marketing period and lack of any higher offers constitute compelling evidence that the property’s true cash value does not exceed $150,000. The implied true cash value of $253,460 (based on the current SEV) is not supported by any actual market transaction or offer. B. Subject Property — Tax Sale Purchase at $30,000 (2012) The property was acquired at an arms-length county tax sale for $30,000 in 2012. Even assuming generous appreciation over 14 years, a 745% increase from $30,000 to an implied value of $253,460 for a vacant commercial lot surrounded by an auto repair shop and used car dealer is not credible and is unsupported by any market evidence. C. 30544 Grand River Ave, Farmington Hills This improved commercial property (with a building) was listed at $449,000 in 2024 and required an 11% price reduction to $399,000 in 2025. As of the date of this petition, the property still has not sold. If an improved commercial property with a structure on the same corridor cannot sell at its asking price, a vacant lot with no improvements should be valued significantly lower. D. 28730 Grand River Ave, Farmington Hills This improved commercial property with structures sold in March 2024 for $450,000. The subject property, being entirely vacant land with no improvements whatsoever, should be valued substantially below improved properties that have sold in the corridor. E. 28975 Grand River Ave, Farmington Hills This property, including a used-car business operation and 5,760 SF building on 2.04 acres, was listed at $1,300,000 and has remained on the market since mid-2025 without selling. The business (Quattro Motors) opened at this location less than two years ago but has seen limited success, further evidencing the location challenges and declining demand along the Grand River corridor. VI. MARKET CONDITIONS AND OTHER FACTORS 1. Declining Commercial Market: Commercial Cafe market data shows
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new investment. Vacant commercial land in this corridor is particularly difficult to sell due to limited demand for new commercial construction. 3. Negative Return on Investment: Petitioner’s total investment of approximately $141,000 (purchase + demolition + taxes) against the only offer of $150,000 demonstrates a near-zero return over 13 years. This economic reality is fundamentally inconsistent with a property that the City claims has a true cash value of $253,460. 4. No Improvements to Property: The property is and has always been a vacant lot during Petitioner’s ownership. There have been no improvements, development, or physical changes that would justify any increase in assessed value. 5. No Area Improvements: The surrounding neighborhood has not benefited from public infrastructure investments, new development, or other factors that would increase vacant land values along this section of Grand River Avenue. 6. Zoning Limitations: The commercial zoning of this parcel limits its potential uses, further constraining the pool of potential buyers. The only offer received was for light industrial use, which would require a costly and uncertain rezoning process. 7. Surrounding Uses Depress Value: The property is flanked by a used-car dealership and an auto repair/transmission shop. These adjacent uses significantly diminish the property’s appeal to a broad range of commercial buyers and contribute to its extended time on market. 8. Extended Marketing Period: Standard real estate practice considers a marketing period exceeding 12 months as an indicator of overpricing. This property has been on the market for approximately 48 months — four times the threshold — without a completed sale at any price. This is the strongest possible evidence that the assessment exceeds true cash value. 9. Failed Development Attempts: Petitioner made multiple attempts to develop the property following acquisition. These attempts were unsuccessful due to the site’s constraints and surrounding uses, further demonstrating the limited utility and depressed value of the property.
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market value — the price a willing buyer would pay a willing seller, neither being under compulsion. The Petitioner bears the burden of proving by a preponderance of the evidence that the assessment exceeds 50% of true cash value. Petitioner submits that the only offer received ($150,000) after four years of active marketing, combined with the $30,000 tax sale purchase price, the $10,000 demolition cost, approximately $101,000 in property taxes paid, the comparable sales data, and the market conditions described herein, satisfies this burden. The Board of Review’s conclusory statement that the assessment is "IN LINE WITH CURRENT MARKET" without any supporting evidence, comparable sales analysis, or response to Petitioner’s detailed market evidence fails to meet any standard of reasoned decision-making. VII1. RELIEF REQUESTED WHEREFORE, Petitioner respectfully requests that the Michigan Tax Tribunal: 1. Reduce the 2026 Assessed Value (SEV) from $126,730 to $75,000, reflecting 50% of the $150,000 true cash value as evidenced by the only market offer received after four years of active marketing; 2. Adjust the 2026 Taxable Value accordingly; 3. Award Petitioner any and all other relief the Tribunal deems just and equitable; 4. Order the Respondent to refund any overpayment of property taxes resulting from the reduction, with applicable interest. IX. ATTACHMENTS Exhibit A: Copy of the Board of Review Decision dated April 6, 2026 (Petition #893) Exhibit B: Copy of the Assessment Appeal Letter dated February 27, 2026 Exhibit C: Copy of the 2026 Assessment Change Notice Exhibit D: Copy of the most recent winter and summer Property Tax Bills Exhibit E: Property Tax Payment History (2019-2025)
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NOTE: Petitioner will supplement exhibits as required by the Tribunal’s scheduling order and will provide a formal valuation disclosure in accordance with the Tribunal’s rules and deadlines. Respectfully submitted, Jasdeep Mann, Petitioner (Pro Se) 6630 Colby Lane Bloomfield Hills, MI 48301 Phone: (313) 580-5734 Email: jasdeepmann2@gmail.com Date: Pm | 7h 20624
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VERIFICATION STATE OF MICHIGAN COUNTY OF OAKLAND 1, Jasdeep Mann, being duly sworn, state that the facts contained in the foregoing Petition are true and correct to the best of my knowledge, information, and belief. Jasdeep Mann / Subscribed and sworn to before me this 7 day of Ao ait 2026. Wieoms) Sh Notary Public, State of Michigan -/ County of Macoms My commission expires: Now Looasy Notary Public - State of Michigan County of Macomb My Commission Expires Nov 1, 2028 @ Acting in the County of Gov smys §