02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.347b4f52-fbec-4775-b491-49de59a8f624.pdf
Miriam Idara Archibong, Petitioner V City Of Detroit, Respondent · 25-003056-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Miriam M.I. Idara Last Name/Company Name Archibong Mailing Address (No., Street, P.O. Box or Rural Route) 662 Van Dyke City or Town Detroit State Michigan ZIP Code 48214 Telephone Number 404-484-5609 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) marchibong@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information Parcel Identification Number: 17009157 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 662 Van Dyke Street Detroit
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48214 Taxing Authority: City of Detroit (Wayne) County: Wayne Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal My home was purchased for $396,000 in March 2024, after being listed for sale for several years. Less than a year later, the City appraised the property at $557,600, despite the highest active comparable duplex listing in West Village being $258,000—fully renovated. Average Sale Price in West Village: $162,000 Average Income in West Village: $54,000 ECF Disparity: The ECF applied to West Village is significantly higher than that of neighboring Indian Village, a more affluent area with higher average incomes and more stable housing stock. This disparity suggests an arbitrary and inflated valuation methodology that fails to reflect actual market conditions for duplex properties in West Village. Functional Obsolescence and Deferred Maintenance Petitioner’s property suffers from extensive physical and functional deficiencies that materially reduce its market value: Structural Issues: Rotten front and back decks, sagging floors, failing exterior brick mortar Systems Deficiencies: Knob-and-tube wiring (incompatible with modern appliances and A/C), failing plumbing system (raw sewage backup), asbestos in basement piping Environmental Hazards: Mold from water damage, deteriorated window sills Lack of Amenities: No driveway, which affects marketability Estimated cost of repairs exceeds $100,000, and in its current condition, the property would not sell for more than $300,000. Under MCL 211.27(1), the true cash value must reflect the property’s actual condition—not hypothetical or income-generating potential. Improper Consideration by March Review Board During the MRB hearing, Petitioner was asked whether she had a renter. Upon confirming that she did, the vice-chair abruptly moved to reduce the assessed value only slightly—from $278,800 to $217,900, still over $40,000 more than the purchase price. This decision was based on speculative income potential rather than market value, violating Michigan’s assessment standards. Rental income is not a valid basis for assessing residential property unless classified as income-producing commercial real estate. In July of 2025, the City of Detroit appraiser stated they would need to come inside my home to determine if the assessed value is correct. On the appointed day, due to illness, I was unable to accommodate the in-home inspection due to illness. I left a detailed description of the exterior, structural damage to my home and invited the appraiser to walk around the house for a visual inspection. It is my understanding that the appraiser refused to conduct an exterior inspection of my home. If they had followed my instructions, they would have seen the obvious structural damage in the front and back of my home. The city of Detroit does not routinely conduct in-home inspections as part of the property appraisal process. Instead, the properties are view from the street and the value determined in that manner. As a result, the lack of an in-home inspection is immaterial to the questions of whether or not the value assessed to my home is correct. Further, the City of Detroit's Ombudsman came to our West Village community meeting in June, and announced that the City would reevaluate the calculation of the ECF for West Village, largely because of the number of residents who brought to the City's attention the disparity in the ECF from neighborhood to neighborhood. Conclusion and Relief Requested Petitioner respectfully requests that the Tribunal: Reduce the assessed value to reflect the property’s true cash value in its current, as-is condition. Correct the ECF application to align with comparable neighborhoods and property types. Disregard improper considerations such as rental income in determining valuation. Section 6: Jurisdictional Issues List the year(s) denied: 2025 Indicate who denied the exemption under appeal: Local Unit
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 05/16/2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Miriam I. Archibong /s/