Allen Charmoine 2026 MTT Property Tax Appeal_.pdf
Charmoine Allen Petitioner V City Of Detroit Respondent · 26-002927-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
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or NonProperty tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Charmoine Allen Mailing Address (No., Street, P.O. Box or Rural Route) 18910 Lancashire Street City or Town State ZIP Code Detroit MI 48223 Telephone Number313-775-0678 Email Address (do not enter unless you want MTT to send all correspondence via email) hellogorchess88@icloud.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Marie E. Sheehan Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) 71 South Wacker Drive, Suite 1600 City or Town State ZIP Code Chicago IL 60606-4637 Telephone Number651-315-5512 Email Address (do not enter unless you want MTT to send all correspondence via email) MSheehan@beneschlaw.com Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 18910 Lancashire Street City or Town CountyWayne State ZIP Code Detroit MI 48223 Taxing Authority (City or Township) City of Detroit
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal See attached appeal letters. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes No If Yes, check which BOR you attended: March July December If No, please check the applicable reason(s): Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain: Year(s) under appeal:2026
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Number: 27250180. & 22011648. Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential TimberCutover Developmental Utility (check one) Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review: by the Board of Review: $97,800 $49,030 What do you believe is the fair market value (also known as true cash value)? $90,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $45,000 assessed value) $45,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? Yes No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the 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 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: Marie E. Sheehan /s/
Page 4
7/24/26, 1:00 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910 LANCASHIRE] PTAP ILO <ptap@lawandorganizing.org> PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910 LANCASHIRE] Charmoine Allen via PTAP <mail@propertytaxproject.com> Wed, Feb 25, 2026 at 7:01 AM Reply-To: hellogorchess88@icloud.com To: ptap@lawandorganizing.org, MBOR@detroitmi.gov, hellogorchess88@icloud.com Protest of Property Tax Assessment Homeowner: Charmoine Allen Parcel Identification: 22011648. 18910 LANCASHIRE hellogorchess88@icloud.com 3137750678 Board of Review: This appeal is submitted to challenge the property tax assessment for 18910 LANCASHIRE. Summary of the Argument The assessed value of 18910 LANCASHIRE (the “Property”), incorrectly determined by the City to be $99,100, should be no more than 101,250, based on the most similar comparable property: 10527 W OUTER DR. The City of Detroit incorrectly applied the cost to construct approach to calculate the Property's value. The Property should be treated as 45% good, but Detroit's assessor treated the Property as 67% good. The March Board of Review should correct the City of Detroit's failure to follow the State Tax Commission's guidelines on depreciation. The assessed value of Property should be further reduced as a result of impairment in its utility and/or desirability caused by factors outside the Property's boundaries. Here is the relevant data on Charmoine Allen's property: Address: 18910 LANCASHIRE Baths: 1.5 Square Footage: 1803.0 Year Built: 1953 Neighborhood: 1R116 Garage: Yes A very similar property was recently sold at 10527 W OUTER DR for $202,500 (the “Comparable Sale”). This Comparable Sale was marked as an arms-length by the Detroit Assessment Division and used in the City's ECF Sales Study, which looks at sales between April 1, 2023 and March 31, 2025. Here is the relevant data on the Comparable Sale: Address: 10527 W OUTER DR Distance from home: 0.78mi Baths: 1.5 Square Footage: 1875.0 Year Built: 1937 Neighborhood: 1R125 Garage: Yes Incorrect Depreciation of 18910 LANCASHIRE Even if the March Board of Review (the “Board”) uses the Assessor's cost to construct approach to value the Property, the Board would still need to lower the Property's assessment. The City of Detroit has incorrectly depreciated 18910 LANCASHIRE. State law requires that the City depreciate the property based on the depreciation standards outlined in Volume I of the 2014 Assessor's Manual. Property is 73 years old, but the City treats the property as only 33 years old. Therefore, when depreciating the Property's cost to construct, the City treated the Property as though its remaining https://mail.google.com/mail/u/0/?ik=61b21675c3&view=pt&search=all&permmsgid=msg-f:1858098559880939644&simpl=msg-f:1858098559880939644 1/2
Page 5
7/24/26, 1:00 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910 LANCASHIRE] percent good is 67%, when they should have treated the Property as though its remaining percent good is 45%. The City is only allowed to deviate from State law-mandated depreciation schedule for “exceptional maintenance, remodeling, replacements and additions,” including exceptionally poor maintenance. The Property was not improved in any way that would warrant a deviation from the State law-mandated depreciation schedule. As a result, the City incorrectly depreciated and assessed the property. Therefore, the Board should also update the assessment roll and the Property's record card to reflect that is has an effective age of 55. Sincerely, Charmoine Allen hellogorchess88@icloud.com 3137750678 Appendix 1 The damage to 18910 LANCASHIRE is described as the following: Old severely damaged fencing, roof leaks causing damaged ceilings throughout interior, exterior concrete near garage door has settled considerably causing a large gap under garage door, damaged peeling paint exterior window frame https://mail.google.com/mail/u/0/?ik=61b21675c3&view=pt&search=all&permmsgid=msg-f:1858098559880939644&simpl=msg-f:1858098559880939644 2/2
Page 6
Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 105 Phone: (313) 628-0722 Detroit, Michigan 48226 Fax: (313) 224-4576 www detroitmi gov 04/06/2026 ALLEN, CHARMOINE R DETROIT MI 48223 RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-005589 The March Board of Review has considered the appeal on the 2026 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 27250180. 2. Property Address: 18910 LANCASHIRE 3. District: 1 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) NEZ Homeste 6. Principle Residence Exemption: 100 5. Property Legal Description: Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2023. N LANCAS] Ld Petitioner timely filed an appeal to the March Board of Review. 7. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor. CONCLUSION: Adjustment granted due to market and/or condition. Before Appeal After Appeal 2026 Assessed Value 97,800 65,300 2026 Taxable Value 48,419 48,419 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to: Michigan Tax Tribunal P.O. Box 30232 Lansing MI 48909 A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as: Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. len! po Tribunal appeal must be made by July 31st of the current year for Residential Real Property A property Classificationific appeal may onl y be made for the current year. Such appeal may beState filed withi the Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th = Fhe a year. Sincerely, City of Detroit Board of Review 6A
Page 7
Coleman A. Young Municipal Center Phone: (313) 628-0722 2 Woodward Avenue, Suite 105 of Review Fax: (313) 224-4576 DETROIT Detroit, Michigan 48226 www.detroitmi.gov 04/06/2026 ALLEN. CHARMOINE R DETROIT MI 48223 RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-005596 The March Board of Review has considered the appeal on the 2026 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 22011648. 2. Property Address: 18910 LANCASHIRE 3. District: 1 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) Ad Valorem 6. Principle Residence Exemption: 100 5. Property Legal Description: N LANCASHIRE 2057 ROSEDALE PARK NO 2 SUB [40 P46 PLATS, W C R 22/447 50 X 120 NEZH CERT #2006-2208, NEZ PARCEL #27062208. Petitioner timely filed an appeal to the March Board of Review. Ne. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor. CONCLUSION: The Board of Review has considered the appeal filed and found there was no adjustment warranted. Before al After Appeal 2026 Assessed Value 1,300 1,300 2026 Taxable Value 611 611 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to: Michigan Tax Tribunal P.O. Box 30232 Lansing MI 48909 A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as: Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property Classification. A property Classification appeal may only be made for the current year. Such appeal may be filed with the State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year. Sincerely, City of Detroit Board of Review 02, 26a