25-002551.pdf
Stephanie Yostos, Petitioner V City Of Detroit, Respondent · 25-002551-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
NEWLIVLOL/
SEP.2 2:2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-002551
Section 1: Respondent’s Contact Information
First Name
ML
Last Name
Mailing Address (No., Street, .0. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address (do not enter unless you want MTT to send all correspondence via email)
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name
Dana
M.I
Last Name
McMurray
rem
City of Detroit-Office of the Assessor
Mailing Address (No., Street, P.O. Box or Rural Route)
2 Woodward Ave., Ste. 804
City or Town
Detroit
State
ZIP Code
MI
148226
Telephone (31 3) 858-1657
taxtribunal@detroitmi.gov
Emali Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information
Yes
[1 No
Does the subject property have a Principal Residence Exemption of 50% or more?
[1 ves
No
[J Not Applicable
Are the parcels listed by Petitioner contiguous or adjoining?
Hf not, list which parcels adjoin one another.Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The petitioner contends the basis for the appeal is that the assessed and taxable values ratios are in conflict with the Michigan Constitution. In Michigan, an Assessor's duty is to assess property at 50% of True Cash Value (TCV), or market value in other terms, for the 2025 assessment year. We believe the subject property is fairly and equitably assessed based upon the application of proper assessing principles. Also, in regard to the Neighborhood Enterprise Zone certificate, the application was issued by the State on February 25, 2025 and processed by the City on May 14, 2025. Our records do not indicate an appeal was filed on or before the filing deadline (March 10, 2025). State law mandates that the petitioner must appeal to the local Board of Review prior to the Michigan Tax Tribunal. Therefore, we are requesting the appeal be dismissed. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? | Yes No If yes, check which BOR Petitioner attended: [] March [J suly [J pecember If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes (} No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes [I] No If yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes No if yes, explain is Petitioner appealing from a State Tax Commission Order? ves [Ino If s0, what Is the Issue date? ¥-_ PUBL RE 025
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? [i] Yes
M No
If Yes, check which BOR Petitioner attended: [| March
[] suly
[| December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at
a BOR? [I] Yes
i] No
If Yes, check which BOR Petitioner attended: [J March
[1 suly
[] December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you belleve the classification should be:
Real
Personat
(check one)
(]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
23002021.013
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Rosa!
Timber-Cutover
Developmental
Utility
(check one)
%
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
306,300
Current Taxable Value as established by the BOR:
306,300
What do you believe is the fair market value (also known as True Cash Value)?
600,000
:
Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value.
300,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
300,000Page 4
"Michigan Department of Treasury.
THIS
IS NOT A TAX BILL
L-4400
1019 (Rev, 11-23}
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 {c) and Sec.211.34c, as amended. Thisis a
model assessment notice to be used by the local assessor.
.
FROM:
PARCEL IDENTIFICATION
CITY OF DETROIT
OFFICE OF THE ASSESSOR
PARCEL NUMBER:
08007252.012
2 WOODWARD AVE,, SUITE 804
PROPERTY ADDRESS:
2037 11TH ST UNIT 12
DETROIT, MI 48226
NAME AND ADDRESS OF OWNER OR PERSON
PRINCIPAL RESIDENCE EXEMPTION
i
NAMED ON ASSESSMENT ROLL
% Exempt As "Homeowners Principal Residence":
.00%
YOSTOS, STEPHANIE
% Exempt As "Qualified Agricultural Property":
.00%
2037 11TH ST UNIT 12
% Exempt As "MBT Industrial Personal":
~
.00%
DETROIT Mi 48216
% Exempt As "MBT Commercial Personal":
.00%
Exempt As "Qualified Forest Property":
[] Yes
x] No
Exempt As "Development Property":
I} Yes
x No
Legal Description: UNIT 12 WAYNE COUNTY CONDO PLAN NO 1152 "11TH STREET TOWNHOMES" RECORDED L56044 P910, WCR
7.143% SPLIT ON 12/18/2020 FROM 08007252.000;
ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS:
407
(RESIDENTIAL CONDOMINIUMS)
PRIOR YEAR'S CLASSIFICATION:
407
(RESIDENTIAL CONDOMINIUMS}
The change in taxable value will increase/decrease
| PRIOR AMOUNT | CURRENT TENTATIVE | CHANGE FROM
your tax bill for this year by approximately:
YEAR:
AMOUNT YEAR:
PRIOR YEAR TO
$750
2024
2025
CURRENT YEAR
1. TAXABLE VALUE (Current amount is tentative):
283,600
292,391
8,791
2. ASSESSED VALUE:
i
283,600
333,000
49,400
3, TENTATIVE EQUALIZATION FACTOR:
1.000
|:
5
:
4. STATE EQUALIZED VALUE (SEV):
283,600
306,300
49,400
5. There WAS/WAS NOT a transfer of ownership on this property in
2024
’
WAS
6. ASSESSOR CHANGE REASON:
MARKET VALUE
7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):
612,642
8. EFFECTIVE AGE:
10
:
9. YEAR BUILT (ACTUAL AGE):
2022
The 2025 Inflation Rate Multiplier is: 1.031
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed toPage 5
Michigan Department of Treasury 4506 (10-15) Certificate Certificate No. N2021-013 py Neighborhood Enterprise Zone Exemption Pursuant to the provisions of Public Act 147 of 1992, as amended, the State Tax Commission hereby finds that the residential property owned by Stephanie Yostos, and iocated at 2037 11th Therefore, as provided by MCL 207.771 to 207.787, inclusive, the State Tax Commission hereby certifies this residential facility as a new facility and issues a Neighborhood Enterprise Zone tax known as the Neighborhood Enterprise Zone tax. This certificate, unless revoked as provided by Public Act 147 of 1992, as amended, shall remain in force for a period of 15 year(s); Beginning December 31, 2023, and ending December 30, 2038. This Neighborhood Enterprise Zone certificate is issued on February 25, 2025. Peggy L. Noide, Chairperson State Tax Commission ATRUE COPY A Gill Patrick Huber Michigan Deparment of Treasury
Page 6
Ema, 5102 (Rev. 01-19) hrc STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF TREASURY RACHAEL EUBANK GOVERNOR LANSING STATE TREASURER February 25, 2025 Stephanie Yostos 2037 11th Street, Unit 12 Detroit, Mi 48216 Dear Stephanie Yostos: This certificate is the legal authority for the assessor to place the certified facility on the NEZ tax roll (specific tax roll) pursuant to the requirements of Public Act 147 of 1992, Section 13, as amended. A party aggrieved by the issuance, refusal to issue, revocation, transfer or modification of an exemption may appeal a final decision by filing a petition with the Michigan Tax Tribunal, www.michigan.gov/taxtrib, within 35 days. MCL 205.735a(6). If you have further questions, please contact the Community Services Division at (517) 335- 7491 or by email at pte@michigan.gov. Sincerely, Larry Steckelberg, Administrator Community Services Division Enclosure(s) cc: Assessor, City of Detroit Wayne County Equalization Department
Page 7
08/17/2025
12:06
PM
Valuation
23002021, 013 (correnT)
Report
5:1
petroit-25
08007252.012
Property Class:
407
Map
#:
08
2025
Est.
T.C.V.
CITY
OF DETROIT
YOSTOS,
STEPHANIE
2037
11TH
ST UNIT
12
,
48216
Land Value Estimates
for Land
Table CNDOI.CNDOI-CONDOS
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
PER UHIT
R APT
FLAT GARDEN
1 Units12600.00000
100*
12,600
*
denotes
lines
that
do
not
contribute
to
the
total
acreage calculation,
0.00
Total Acres
Total
Est.
Land Value
=
12,600
‘Cost
Est.
for
Res.
Bldg:
1
Single
Family
RES CONDO
Cls
B
Blt
2022
{11)
Heating System:
Forced Heat
& Cool
Ground Area
=
934
SF
Floor Area
= 1727
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=%0/100/100/100/90
Building Areas
- Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
1 Story
Siding
Blt~in Gar,
387
3 Story
Siding
Slab
150
2
Story
Siding/Brick
Slab
397
2
Story
Siding
Overhang
25
2
Story
Siding
Overhang
23
Total:
299,144
269,229
Other Additions/Adjustments
Plumbing
Average Fixture
(s)
3
10,786
9,707
3 Fixture Bath
1
11,342
10,208
2
Fixture
Bath
1
7,561
6,805
Porches
WCP
(2
Story)
44
5,214
4,693
4in Concrete
36
453
408
Deck
Treated Wood
559
9,755
8,779
Garages
Class:
B Exterior:
Siding
Foundation:
42
Inch
(Unfinished)
Base Cost
578
41,888
37,699
Built-Ins
Appliance Allow.
1
7,431
6,688
Totals:
393,574
354,216
Notes:
ECF
(CNDOI~CONDOS)
1.694
=>
TCV:
600,042
2025
Est.
T.C.V.
08007252.012
=
612,642Page 8
23002031013 (current) Parcel Number: 08007252.012 Jurisdiction: CITY OF DETROIT County: WAYNE Printed on 09/17/2025 Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified Prent. Price Date Type & Page By Trans. 11TH STREET CONDO DEVELOP YOSTOS, STEPHANIE 465,600 12/09/2024 ‘WD 03-ARM'S LENGTH DEED . 100.0 MF HOLDING GROUP LLC 11TH STREET CONDO DEVELOP 01 10/25/2023 WD i21-NOT USED/OTHER 12023284046 OTHER 100.0 Property Address Class: RESIDENTIAL CONDO Zoning: B4 Building Permit(s) Date Number Status 2037 11TH ST UNIT 12 School: DETROIT CITY SCHOOL DISTRICT ‘P.R.E. 0% Owner's Name/Address WARDE: 08 YOSTOS, STEPHANIE 2025 Est ICV 612,642 TCV/TFA: 354.74 2037 11TH ST UNIT 12 , DETROIT MI 48216 X Improved Vacant Land Value Estimates for Land Table CNDOI.CNDOI-CONDOS Public * Factors * Improvements Description Frontage Depth Front Depth Rate $Adj. Reason Value —— BET Rend PER UNIT R APT FLAT GARDEN 1 Units12600.00000 100% 12,60 Tax Description Gravel Road * denotes lines that do not contribute to the total acreage calculation. UNIT 12 WAYNE COUNTY CONDO PLAN NO 1152 ‘paved Road 0.00 Total Acres Total Est. Land Value = 12,600 "11TH STREET TOWNHOMES" RECORDED 156044 Storm Sewer P910, WCR 7.143% Sidewalk SPLIT ON 12/18/2020 FROM 08007252.000; Water Comments/Influences Sewer Split/Comb. on 12/18/2020 completed Electric 12/18/2020 SHIHADEHM CONDO MASTER DEED; iGas Parent Parcel (s): 08007252.000; Curb Child Parcel(s): 08007252.001, Street Lights 08007252.002, 08007252.003, 08007252.004, Standard Utilities 08007252.005, 08007252.006, 08007252.007, : Underground Utils. 08007252.008, 08007252.009, 08007252.010 ’ ‘ T raphy of 08007252.011, 08007252.012, 08007252.013, goood cbr 08007252.014; J Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Year Land Building Assessed Board of: Tribunal/ Taxable - Value Value Value Review Other Value - Who When What 2025 6,300 326,700 333,000 306, 300M 306, 3008 AT 02/17/2025 DESKTOP RE 2024 6,300 277,300 . 283,600 283, 600M 283,6008 iz i - 2 H The Equalizer. Copyright (ec) 1999 - 2009. pw 07/17/2024 DESKTOP RE 3533 6,300 554,300 360,600 360, 6008 Licensed To: City of Detroit, County of iIDDC 07/02/2024 DESKTOP RE | Wayne, Michigan ~ 2022 6,300 0 6,300 576C **+ Information herein deemed reliable but not guaranteed***
Page 9
GR002021.0/3
(cvezent)
Residential Building
1
of
1
Parcel Number:
08007252.012
Printed
on
09/17/2025
Building
Type
(3)
Roof
{cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks
|
(17)
Garage
¥
Single
Family
Eavestrough
Gas
Oil
Elec.
| 1
Appliance Allow.
Interior
1 Story
Area Type
Year Built:
Mobile Home
Insulation
Wood
Coal
Steam
Cook
Top
Interior
2
Story TTIIWCP
(2 Story)
oof Capacity:
Town Home
0 Front Overhang
Ta
Dishwasher
2nd/Same
Stack
36
41
concrete
Class:
B
Duplex
0 Other Overhang
Forced
Alr w/o Ducts
Garbage Disposal
Two Sided
Jo tre tod Wood
Exterior:
Siding
A-Frame
Forced Air w/ Ducts
Bath Heater
reate
oo
Brick Vven.:
0
Forced Hot Water
»terior
1
Story
f—
(4)
Interior
.
Vent
Fan
Exterior
2
Story
Stone Ven.:
0
X
[Wood
Frame
(Electric Baseboard
Hot Tub
Prefab
1 Story
Common Wall:
Detache
N
X
[Drywall
X
[Plaster
Elec.
Ceil.
Radiant
Unvented Hood
Prefab
2 Story
Foundation:
42
Inch
Building Style:
Paneled
Wood T&G
(Radiant
{in-£loor)
Vented Hood
Heat Circulator
Finished
2:
RES CONDO
Tei
:
Electric Wall Heat
Intercom
Raised Hearth
Auto.
Doors:
0
Trim
& Decoration
‘Space Heater
Hood Stove
Mech.
Doors:
0
Yr Built
[Remodeled ~
TE:
Ty
47d
Vin
[Wall/Floor Furnace
Direct-Vented
Ga
‘Area:
578
2022
0
X
Forced Heat
& Cool
I
3
Good:
0
“Condition: Very Good Size
of Closets
Heat
Pump
A
Microwave
ass:
:
10
Storage Area:
0
Lg
(X
Ord
Small
No Heating/Cooling
Standard Range
Troy aoc
1.727
‘No Conc.
Floor:
0
-
1
$0
1,72
Room List
Doors | X Solid]
H.C.
Central Aix
Self Clean Range
. \.1 pace New
: 393,574
E.C.F.
Boma
Garages
ETT
Wood Furnace
Sauna
Total Depr Cost: 354,216
¥
1.694
s
Basement
(5)
Floors
:
Trash Compactor
°
:
[4
To
Pere
1st Floor
(12)
Electric
Central Vacuum
FBstimated T.C.V:
600,042
Carport Area:
-
—
.
Roof:
2nd Floor
Kitchen: me
"
150 Amps Service
Security System
!
:
er:
AXdwooO!
r
__B edzoons
Other:
Carpeted
No./Qual.
of Fixtures
Cost
Est.
for Res.
Bldg:
1
Single Family
RES CONDO
Cls
B
Blt 2022
(1)
Exterior
Br
TTY 0rd
Min ~~
(11)
Heating System:
Forced Heat
& Cool
Wood/Shingle
(6)
Ceilings
R
Ground Area
=
934
SF
Floor Area
= 1727
SF.
Aluminum/Vinyl
A
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
§ Good=90/100/100/100/90
Brick
¥ Drywall
Many
@ X |Ave.
Few
| Building Areas
X Plaster
(137
Plumbing
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
Insulation
1 Story
Siding
Blt~in Gar.
387
.
:
He
-
3
{Average Fixture(s) | 3 story
Siding
Slab
150
(2) Windows
(7) Excavation
2
3 Fixture Bath
2 Story
Siding/Brick Slab
397
Many
Large
Basement:
0
S.F.
1
|2 Fixture Bath
2 story
siding
Overhang
25
X
Avg.
X
Avg.
Crawl:
0
S.F.
‘Softener,
Auto
2 Story
Siding
Overhang
23
Few
Small
Slab:
547
S.F.
Softener, Manual
Total:
299,144
269,229
Fy Ea
Height
to Joists:
0.0
{Solar Water Heat
Other Additions/Adjustments
Metal Sash
No Plumbing
Plumbing
Vinyl Sash
(8)
Basement
Extra Toilet
Average Fizture(s)
3
10,786
9,707
[Extra Sink
3 Fixture Bath
1
11,342
10,208
X
Double Hung
(Conc.
Block
Separate Shower
2 Fixture Bath
1
7,561
6,805
Horiz.
Slide
Poured Conc.
Ceramic
Tile
FLoOT
| porches
Casement
Stone
Ceramic Tile Wains
ycp
(2 Story)
44
5,214
1,693
Double Glass
Treated Wood
‘Ceramic Tub Alcove
4in Concrete
36
253
408
Patio Doors
Concrete
Floor
Vent
Fan
Deck
st
&
S
ini
;
orms
creens
{9)
Basement Finish
TT]
Water/Sewer
Treated Wood
559
9,755
8,779
(3)
Roof
Recreation
SF
-
Garages
EERTe TTT EanbreT
Living
SF
Tobiie garer
Class:
B Exterior: Siding Foundation:
42 Inch (Unfinished)
Hip
Mansard
Walkout Doors
(B)
Water Well
Base Cost
578
41,888
37,699
X Flat
Shed
Reltous
Doors (a)
1000 Gal Septic
pliance Allow
1
7,431
6,688
“X Asphalt Shingle
2
hous
doors (Bl.
2000 Gal septic
FP
:
‘
‘
(10)
Floor Support
Totals:
393,574
354,216
Sos:
Lump Sum Items:
Notes:
“Chi
:
-
~
.
=
Vv:
2
Chimney:
Unsupported
Len:
ECF
(CNDOI-CONDOS)
1.694
=>
TC
600,04
:
Cntr.Sup:
**+
Information herein deemed reliable
but
not guaranteed***Page 10
Parcel Number: 08007252.012, Residential Building 1 Printed on 09/17/2025 2300 2031.013 08007252.012 2037 11th 2-STY OH. ROCF DECK Unit 12 23.04 sf \ 559.08 sf & 4 CONC SLAB z 12.00" 14.50" \ 35.7 5 NL — 7.46 19.25 : 558 | | : g Ee 8] 2 H= sv wer on. SE hl wi © (F=2) 88.8 sf s -— A 7Z 2-STY O.H. 38 = 2 —_ H t § 292x12 or] | @ il S 24.87 sf ; ! = [= 192) uw jt = — ~ c - [1 [~~ = ec = B 2 : BUILT-IN GAR IE) s| 5.50 > 200 f° ~~ 357.5 sf mar 2 STY OVER GAR =2) 795. 4th Floor Roof Access (F=2) 795.14 sf 47 sf W 11th St *¥+ Information herein deemed reliable but not guaranteed**»
Page 11
MICHIGAN 48909 . BOX 3023 LANSING, O | 2 2 = Xo & z < 9 3 = P. OFFICE OF THE ASSESSOR 2WOODWARD AVE. STE. 804 T, MI. 48226 DETRQI
Page 12
W E 2 J Vr 3 CPerrio N. Ob Woodsen BVE. BiRminG asm, m HOY ATTN C. Long 380 804 . CITY OF DETROIT OFFICE OF THE ASSESSOR 2WOODWARD AVE. STE T, Ml. 48226 DETROI
Page 13
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Stephanie C. Yostos Petitioner, v. MTT Docket No. 25-002551 CITY OF DETROIT, Respondent. PROOF OF SERVICE On September 17, 2025, I Dana McMurray mailed a copy of the Respondent’s Answer relative to the above captioned matter to: William, William, Rattner & Plankett, PC Michigan Tax Tribunal Jason C. Long (Petitioner’s Representative) P.O. Box 30232 Stephanie C. Yostos ( Petitioner) Lansing, M1. 48909 380 N. Old Woodward Ave. Birmingham, MI 48009 I declare that the statement above is true to the best of my information, knowledge and belief. - Oo ewe Dated: September 17, 2025 Dana McMurray al Appraiser [V Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
Page 14
CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE. STE. 804 DETROIT, MI. 48226 MICHIGAN TAX TRIBUNAL P.O. BOX 30232 LANSING, MICHIGAN 48909