(Final Document) 5616 W Fort (20th Street Development Property LLC).pdf
20Th Street Development Property LLC Petitioner V City Of Detroit Respondent · 26-001267-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 20th Street Development Property LLC, Petitioner, v. MTT Docket No. 26-001267 City of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 9/01/2026, I E-filed the Proof of Service, Consent Judgment, Granted Stipulation Agreement, Assessment Notice, Record Card, and Valuation Report for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Laura Hallahan mtt@hallahanlaw.com lhallahan@haallahanlaw.om 1750 S. Telegraph Rd Suite 202 Bloomfield Hils, MI 48302 I declare that the statement above is true to the best of my information, knowledge, and belief. Frances Y Burton Date :09/01/2026 Frances Y Burton Appraiser II, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 20th Street Development Property LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001244 City of Detroit, Presiding Judge Respondent. Marcus L. Abood ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has considered the file in this case and the submitted Stipulation for Entry of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-001244 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after July 1, 2026, through December 31, 2026, at a rate of 7.85%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. Entered: July 2, 2026 By: /s/ Marcus L. Abood jcr PROOF OF SERVICE I 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
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 20th Street Development Property LLC, Petitioner, vs. City of Detroit, Respondent. Michigan Tax Tribunal Docket No. 25-001244 LAURA M. HALLAHAN (P42101) HALLAHAN & ASSOCIATES, P.C. Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 KEVIN C. RICHARD (P43417) CITY OF DETROIT LAW DEPARTMENT Attorney for Respondent Coleman A. Young Municipal Center 2 Woodward Ave., Suite 500 Detroit, MI 48226 (313) 237-3061 STIPULATION FOR ENTRY OF CONSENT JUDGMENT 1. The case is pending in the X Entire Tribunal __ Small Claims Division. 2. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year Parcel No.: Address True Cash Value Assessed Value Taxable Value 2025 16000332 5610 W. Fort $143,600 $71,800 $71,800 2025 16000330 5626 W. Fort $198,800 $99,400 $99,400 2025 16000325 5648 W. Fort $102,400 $51,200 $51,200 2025 16000324 5658 W. Fort $93,600 $46,800 $46,800 2025 16000333 5604 W. Fort $354,800 $177,400 $177,400 2026 16000332 5610 W. Fort $133,600 $66,800 $66,800 2026 16000330 5626 W. Fort $185,400 $92,700 $92,700 2026 16000325 5648 W. Fort $102,200 $51,100 $51,100 2026 16000324 5658 W. Fort $87,200 $43,600 $43,600 2026 16000333 5604 W. Fort $382,800 $191,400 $182,189 2026 16000331 5616 W. Fort $66,800 $33,400 $33,400 3. The values for the property identified above as stipulated by the parties for settlement purposes are:
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MTT Docket No. 25-001244 Page 2 of 3 Tax Year Parcel No.: Address True Cash Value Assessed Value Taxable Value 2025 16000332 5610 W. Fort $33,000 $16,500 $16,500 2025 16000330 5626 W. Fort $85,800 $42,900 $42,900 2025 16000325 5648 W. Fort $26,400 $13,200 $13,200 2025 16000324 5658 W. Fort $23,000 $11,500 $11,500 2025 16000333 5604 W. Fort $103,000 $51,500 $51,500 2026 16000332 5610 W. Fort $33,000 $16,500 $16,500 2026 16000330 5626 W. Fort $85,800 $42,900 $42,900 2026 16000325 5648 W. Fort $26,400 $13,200 $13,200 2026 16000324 5658 W. Fort $23,000 $11,500 $11,500 2026 16000333 5604 W. Fort $103,000 $51,500 $51,500 2026 16000331 5616 W. Fort $18,000 $9,000 $9.000 4. If stipulation addresses tax years other than the tax year originally appealed or tax years added through motions to amend that have been granted by the Tribunal, list the separate facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or years (attach additional page if necessary): 5. List separately any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): The parties agree that the stipulation regarding the subject property’s assessed and taxable values is strictly for settlement purposes only, and only for the years involved, and for no other purpose whatsoever. Petitioner hereby waives interest attributable to the reduction for all taxing authorities provided the refund is paid within 90 days from the date of entry of the Judgment. Refunds shall be made payable to Petitioner and Petitioner’s counsel Hallahan & Associates, P.C. and sent in care of Petitioner’s counsel Hallahan & Associates, P.C., to: 1750 S. Telegraph Road, Suite 202, Bloomfield Hills, Michigan 48302-2082. CALCULATIONS OF THE REFUND AMOUNT SHALL ALSO BE SENT TO PETITIONER’S COUNSEL AT THE SAME ADDRESS. Signature of Petitioner’s Authorized Representative /s/ Laura M. Hallahan Laura M. Hallahan Hallahan & Associates, P.C. Signature of Respondent’s Authorized Representative /s/ Kevin C. Richard Kevin C. Richard City of Detroit Law Department
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MTT Docket No. 25-001244 Page 3 of 3 Signature of Respondent’s Authorized Representative Alvin Horhn June 1, 2026
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ARCHIVED 0 00 66,879 MARKET VALUE Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: 9. YEAR BUILT (ACTUAL AGE): The 2026 Inflation Rate Multiplier is: 1.027 7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 6. ASSESSOR CHANGE REASON: 8. EFFECTIVE AGE: X Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 11-23) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. There WAS/WAS NOT a transfer of ownership on this property in 1. TAXABLE VALUE (Current amount is tentative): % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION Legal Description: -2,600 33,400 The change in taxable value will increase/decrease your tax bill for this year by approximately: -2,600 PROPERTY ADDRESS: No Yes PRINCIPAL RESIDENCE EXEMPTION DETROIT MI 48211 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PARCEL NUMBER: This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 FROM: CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 16000331. 1600 CLAY ST 5616 W FORT 20TH STREET DEVELOPMENT PROPERTY LL 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 36,000 33,400 -2,600 2. ASSESSED VALUE: 33,400 36,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 36,000 WAS NOT 2025 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% N FORT 14 BLK 14-REEDER JEROME & DUFFIELD SUB L7 P29 PLATS, W C R 16/3 30 X 202.37A 201 (COMMERCIAL-IMPROVED) $-214 2025 2026
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ARCHIVED *** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 16000331. 7,043C 34,700 31,500 3,200 2023 7,395C 39,700 35,900 3,800 2024 36,000S 36,000 32,100 3,900 2025 Tentative Tentative Tentative Tentative 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 30.00 202.00 1.0000 0.0000 0 100* 0 cglt sq ft rates 6,069.000 Sq Ft 1.20 100 7,286 * denotes lines that do not contribute to the total acreage calculation. 30 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 7,286 Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC FYB 08/01/2025 DESKTOP RE DD 08/29/2024 DESKTOP RE DAA 04/10/2015 TYL-REASSE Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan Comments/Influences N FORT 14 BLK 14-REEDER JEROME & DUFFIELD SUB L7 P29 PLATS, W C R 16/3 30 X 202.37A Tax Description 20TH STREET DEVELOPMENT PROPERTY LL 1600 CLAY ST DETROIT MI 48211 Owner's Name/Address 5616 W FORT Property Address 2026 Est TCV Tentative WARD#: 16 P.R.E. 0% School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-IMPROVE 0.0 DEED 21227:02440 21-NOT USED/OTHER LC 08/01/1981 6,000 100.0 OTHER 2023191326 21-NOT USED/OTHER OTH 07/07/2023 0 PERKINS, JOCELYN LEGGS,PERKINS, SHALANDA,RO 100.0 DEED 2024155507 20-MULTI PARCEL SALE REF WD 04/19/2024 300,000 20TH STREET DEVELOPMENT PR THE ESTATE OF LETICIA E AG Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/18/2026
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ARCHIVED Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc. X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 12 Perimeter: 216 Overall Building Height: 12 Base Rate for Upper Floors = 141.10 (10) Heating system: Forced Air Furnace Cost/SqFt: 12.14 100% Adjusted Square Foot Cost for Upper Floors = 153.24 Total Floor Area: 1,836 Base Cost New of Upper Floors = 281,349 Reproduction/Replacement Cost = 281,349 Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0 Total Depreciated Cost = 165,996 <<<<< Segregated Cost Computations >>>>> Costs taken from Segregated Cost Section 3: Stores & Commercials Cost # or Height Storys Item Desciption Col. Rate SqFt Adj. Adj. Cost Total Cost New = 0 Architectural Multiplier: 1.07 Reproduction/Replacement Cost = 0 Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0 Total Depreciated Cost = 0 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Forced Air Furnace 100% Heat#2: Electric, Cable or Baseboard 0% Ave. SqFt/Story: 1836 Ave. Perimeter: 216 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Average Low Ave. X Above Ave. High Construction Cost Comments: Overall Bldg Height 12 Year Built Remodeled 1926 Depr. Table : 2% Effective Age : 26 Physical %Good: 59 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 1,836 Gross Bldg Area: 1,836 Stories Above Grd: 1 Average Sty Hght : 12 Bsmnt Wall Hght Desc. of Bldg/Section: BLDG. 1, SEC. 1 Calculator Occupancy: Stores - Retail *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 16000331. 08/18/2026
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ARCHIVED *** Information herein deemed reliable but not guaranteed*** Parcel Number: 16000331., Commercial/Industrial Building 1 Printed on 08/18/2026 Parcel Number: 16000331., Commercial/Industrial Building 1 78 36 14 BLDG. 1, SEC. 1 CLASS=C H=12 1 5TY-5S 1836.0 sf 42' *** Information herein deemed reliable but not guaranteed*** FRONT Printed on 08/18/2026
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ARCHIVED Valuation Report DB: Detroit-26 08/18/2026 06:00 PM Tentative Tentative Tentative Tentative Tentative Tentative 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 -2,600 0 0 -2,600 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 36,000 36,000 36,000 36,000 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 36.43, Most recent sale 08/01/1981 for 6,000 2026 Est. T.C.V. 16000331. = 66,879 Total Estimated True Cash Value of Commercial/Industrial Buildings = 59,593 Replacement Cost/Floor Area= 153.24 Est. TCV/Floor Area= 32.46 ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.359 => TCV of Bldg: 1 = 59,593 Total Depreciated Cost = 0 Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0 Reproduction/Replacement Cost = 0 Architectural Multiplier: 1.07 Total Cost New = 0 Item Desciption Col. Rate SqFt Adj. Adj. Cost Cost # or Height Storys Costs taken from Segregated Cost Section 3: Stores & Commercials <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 165,996 Eff.Age:26 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0 Reproduction/Replacement Cost = 281,349 Total Floor Area: 1,836 Base Cost New of Upper Floors = 281,349 Adjusted Square Foot Cost for Upper Floors = 153.24 (10) Heating system: Forced Air Furnace Cost/SqFt: 12.14 100% Base Rate for Upper Floors = 141.10 Overall Building Height: 12 Stories: 1 Story Height: 12 Perimeter: 216 Class: C Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Stores - Retail cost schedules. Description of Occupancy: BLDG. 1, SEC. 1 Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1926 30 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 7,286 * denotes lines that do not contribute to the total acreage calculation. cglt sq ft rates 6,069.000 Sq Ft 1.20 100 7,286 30.00 202.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC 202.37A N FORT 14 BLK 14-REEDER JEROME & DUFFIELD SUB L7 P29 PLATS, W C R 16/3 30 X Map #: 16 CITY OF DETROIT , 48209 Property Class: 201 5616 W FORT 16000331. 2026 Est. T.C.V. 20TH STREET DEVELOPMENT PROPERTY LL
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ARCHIVED Valuation Report DB: Detroit-26 08/18/2026 06:00 PM *** Information herein deemed reliable but not guaranteed*** Parcel Number: 16000331., Commercial/Industrial Building 1