24-003694.pdf
Drf5 Qozb LLC, Petitioner V City Of Detroit, Respondent · 24-003694-TT
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Page 1
10/23/24, 10:13 AM
eFiling Website
RECEIVED
NOV 01 2024
MICHIGAN TAX TRIBUNAL
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SMALL CLAIMS DIVISION
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Instructions
PROPERTY TAX APPEAL ANSWER FORM
VALUATION/EXEMPTION/CLASSIFICATION APPEAL
in default.
Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the nofice giving tise 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
Docket Number:
*
24-003694
Section 1: Respondent’s Contact information
2 Local Unit of Government
+
City of Detroit (Wayne)
Filer Type:
Unit of Government:
First Name:
Dana
Middle Initial:
Last Name:
McMurray
City of Detroit-Office of the Assessor
2 Woodward Ave, Ste. 804
Firm Name (if any):
Address line 1:
Address line 2:
Address line 3:
City or Town:
Detroit
]
State:
ichigan
CU ~
zp code:
48226
Telephone Number:
3138040880
)
Fax Number:
i
’
E-mail Address:
taxtribunal@detroitmi.gov
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
Section 3: Subject Property Information
How many parcels are
being appealed?
MIPage 2
10/23/24, 10:13 AM eFiling Website 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 July Opecember If the July or December BOR revised the assessment(s) at issue, did it have authority? ves Ono Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?: Oves Eno If yes, please cite the Board's authority? Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? O ves No If yes, please explain?: Is Petitioner appealing from a State Tax Commission Order? If so, when was it issued? “Michigan |, IF PETITIONER 1S APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the taxable value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a poverty exemption at a BOR?: OvYes Ono If Yes, check which Board of Review Petitioner attended: iMarch i July | iDecember List the date the Board of Review 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 the BOR? Oves Ono If Yes, check which BOR Petitioner attended: I *March ©} July .. December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Pelitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be?
Page 3
10/23/24, 10:13 AM eFiling Website [4] 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility [] [m] [m] [ 0 =} 0 Current Assessed Value as established by the BOR: 24,300 Current Taxable Value as established by the BOR: * 20,160 oo ] Co ‘What do you believe is the fair market value (also known as True Cash Value)? * "48,694 48,600 (rounded) 24,300 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: 20,160 Electronic Signature “Typing your name below will serve as your signature Respondent or Authorized Aftorney/Representative’s Signature; * Is! :Dana McMurray Upload Notice Giving Rise to Appeal: | Choose File | No file chosen Submit
Page 4
P
rcel Number:
12012389.
Jurisdiction:
CITY
OF DETROIT
County:
WAYNE
intor
Grantee
Sale
‘Sale
Inst.
Terms
of Sale
Liber
Price
Date
Type
&
Page
(NE COUNTY
DRF5
Q0ZB,
LLC
6,300]
10/06/2022
{PTA
13-GOVERNMENT
(NE COUNTY TREASURER
CASHFLOW
TO RETIRE,
LLC
500}
11/07/2013
{PTA
13-GOVERNMENT
10;
09/01/1977
|PTA
21-NOT USED/OTHER
00016:07
perty Address
Class:
RESIDENTIAL-IMPRO
{Zoning:
R2
Building
Permit {s)
wr
Date
00 HOLMUR
School:
DETROIT CITY SCHOOL DISTRICT
P.R.E.
0%
ex's Name/Address
WARD:
12
'5
Q0ZB,
LLC
75 MICHIGAN AVE,
RBORN
MI
48124
STE
539
2035 Est TCV 48,694 TCV/TFA:
44.51
X
[Improved
!
[Vacant
Land Value Estimates
for Land Table 2R225.2R225-MAR
Public
Improvements
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
3%
Description
Dirt Road
Gravel Road
OLMUR
249
DEXTER
PK SUB
L33
P17
PLATS,
12/227
40
¥X
118
Paved Road
Storm Sewer
ments/Influences
Sidewalk
5/24
MBOR DENIED.
VALUE SUSTAINED.
-85
Equalizer.
Copyright
{¢) 1999
—
2009
nsed
To:
City
of
Detroit,
County
of
e,
Michigan
Water
Sewer
Electric
Gas
Curb
Street Lights
Standard Utilities
Underground Utils.
POD
KX
40.00
119.00
1.0000
0.0000
0
SQ
FT RATE
BY SIZE
4,748.000
sq
Ft
0.21
* denotes
lines that
do not contribute
to the
tot
40 Actual
Front
Feet,
0.11
Total Acres
Total
Land Improvement
Cost Estimates
Description
D/W/P:
4in Concrete
7.56
Fencing:
Wire Mesh,
#11
3.53
Total Estimated Land Improvements
T
Rate
Topography
of
Site
Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
Flood Plain
Assessed
Value
Land
Value
Building
Value
Year
Who
When
What
2025
500
23,800
24,300
TYL 04/15/2016 TYL-FINAL
TYL 02/02/2015 TYL-ADV
R
2024
2023
2022
500
500
500
23,800
18,700
18,600
24,300
19,200
19,100
E
Information herein deemed reliable
but
not guaranteed***Page 5
X
[Gas
0il
Coal
Elec.
Wood
Steam
Single Family
Eavestrough
Mobile Home
Insulation
Town
Home
0{Front
Overhang
Duplex
0{Other Overhang
A-Frame
{4)
Interior
Drywall
Plaster
Hiding Style:
|
Paneled
Wood
T&G
{NGLE
FAMILY
Trim
& Decoration
Forced Air w/o Ducts
Forced Air w/
Ducts
Forced Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
({in-floor)
Electric Wall Heat
Space
Heater
Interior
1
Story
Appliance Bliow.
Area|Type
Cook
Top
Interior
2
Story
Dishwasher
2nd/Same Stack
112icee
Garbage Disposal
Two Sided
Bath Heater
Exterior
1 Story
Vent
Fan
Exterior
2
Story
Hot
Tub
Prefab
1
Story
Unvented Hood
Prefab
2
Story
Vented Hood
Heat Circulator
Intercom
Raised Hearth
Jacuzzi Tub
Wood Stove
Jacuzzi repl.Tub
Direct-Vented Ga
Oven
Microwave
Class:
€
.
Standard Range
Effec.
Age:
48
Self Clean Range
Floor Area:
1,094
Sauna
oral pase New
a0
otal
Depr
Cost:
B
Trash Compactor yp. inated 1.C.v: 47,010
Central Vacuum
A
Security System
© Built
[Remodeled
[Ex [Xora
Jin
Wall/Floor Furnace
249
1.2
{0
-
Forced Heat
& Cool
FaTtIonT
Flr
Size
of Closets
feat
Bump Joos
[ta [x]ord
I
Tsmall
©
Heating/Cooling
Lol
Central Air
+
t
TT
>om List
Doors
|
[solid X Jp.c.
Hood Furnace
Basement
(5) Floors
{137 Flectric
2nd Floor
Kitchen:
0]Amps Service
Other:
_
|Bedrooms
i
Other.
No./Qual.
of Fixtures
1)
Exterior
TE
[X Jord:
]
fifin
wood) Shingle
N
(6)
Ceilings
No.
of Elec.
Outlets
uminum/Viny.
Brick
[Many [X Ave.
I
[Few
(13)
Plumbing
Insulation
{7}
Excavation
Basement:
890
S.E.
Crawl:
0
S.F.
Slab:
0
S.F.
Height
to Joists:
0.0
{8}
Basement
Many
Large
Avg.
X
Avg.
Few
Small
Wood Sash
Metal Sash
Vinyl
Sash
Double Hung
Horiz.
Slide
Casement
Double Glass
Patio Doors
Conc.
Block
Poured Conc.
Stone
Treated Wood
Concrete
Floor
Average
Fixture(s)
1
i3
Fixture Bath
2
Fixture Bath
Softener,
Auto
Softener,
Manual
Solar Water Heat
No Plumbing
Extra Toilet
Extra Sink
Separate
Shower
Ceramic Tile
Floor
Ceramic Tile Wains
Ceramic Tub Alcove
Vent
Fan
Cost Est.
for Res.
Bldg:
1
Single Family
SINGLE
F
(11)
Heating System:
Forced Air w/c
Ducts
Ground Area
=
890
SF
Floor Area
= 1094
SF.
Phy/Ab. Phy/Func/Econ/Comb.
$ Good=52/100/100/100/52
Building Areas
Stories
Exterior
Foundation
Size
1.25 Story
Siding
Basement
816
1 Story
Siding
Basement
74
Total:
Other Additions/Adjustments
Porches
CPP
112
Garages
Class:
C Exterior:
Siding Foundation:
18
Inch
(Unfi
Base Cost
396
Totals:
Notes:
ECF
(2R225-MARTIN
-
PILGRIM
~
DEXTER
(00533a))
Storms
&
Screens
(9)
Basement
Finish
{14)
Water/Sewer
3}
Roof
Recreation
SF
Public Water
Gable
Gambrel
Living
SE
Public Sewer
Hip
Mansard
nalkout poors (7)
Water Well
Flat
Shed
©
Floor
1000 Gal Septic
L
Walkout
Doors
(A)
2000
Gal
Septic
Asphalt Shingle
{10)
Floor
Support
-
Lump
Sum Items:
rer ———
Joists:
umney:
Brick
Unsupported Len:
Cntr,
Sup:
SU
—
-
*
Information herein deemed reliable
but
not guaranteed***
ccel Number:
12012389.,
Residential Building
1Page 6
10/21/2024
Valuation Report
02:54
PM
DB:
Detroit-25
12012389.
2025
Est.
T.C.V.
DRFS
QOZB,
LLC
Property Class:
401
14900 HOLMUR
Map
#:
12
CITY
OF DETROIT
,
48238
Land Value Estimates
for Land Table 2R225.2R225-MARTIN
- PILGRIM
~ DEXTER
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
40.00 112.00 1.0000 0.0000
0
100%
0
SQ
FT RATE
BY SIZE
4,748.000
Sg
Ft
0.21
100
1,008
*
denotes
lines
that
do
not contribute
to
the
total
acreage calculation.
40 Actual
Front
Feet,
0.11
Total Acres
Total
Est.
Land Value
=
1,008
Land Improvement
Cost Estimates
Description
Rate
Size
%
Good
Cash Value
D/W/P:
4in Concrete
7.56
400
20
605
Fencing:
Wire Mesh,
#11
3.53
100
20
71
Total Estimated Land Improvements True Cash Value
=
676
Cost
Est.
for
Res.
Bldg:
1
Single
Family
SINGLE
FAMILY
Cls
C
Bit
1949
(11)
Heating System:
Forced Air w/o Ducts
Ground Area
=
890
SF
Floor Area
= 1094
SF.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=52/100/100/100/52
Building Areas
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
1.25
Story
Siding
Basement
816
1 Story
Siding
Basement
74
Total:
166,106
86,376
Other Additions/Adjustments
Porches
CPP
112
2,424
1,260
Garages
Class:
C Exterior:
Siding Foundation:
18
Inch
{Unfinished)
Base Cost
396
18,640
9,693
Totals:
187,170
97,329
Notes:
ECF
(2R225-MARTIN
-
PILGRIM
-
DEXTER
(0053R})
0.483
=>
TCV:
47,010
2025
Est.
T.C.V.
12012389.
=
48,694
Est.
TCV/Total
Floor Area
= 44.51,
Most
recent
sale 11/07/2013
for
500
2024
Assessed
MBOR
S.E.V.
Base
for Cap
C.P.I.
24,300
24,300
24,300
20,160
0.00
2025
New
Eg.
Adjustment
Loss
Additions
Tax Adjustment
Losses
0
[¢]
0
[4]
0
0
2025
Assessed
MBOR
S.E.V.
Capped
->Tazxable<~
PRE/MBT
24,300
24,300
24,300
20,160
20,160
0Page 7
18" Information herein deemed reliable but not guaranteed*** 2-CAR GAR 396,0sf 24 1-1/4.5TY-B IN 1020.0sf hd 1'5Tv-B .- 74.45f hi 1-STY CPP i 111,6sf re 18.6' HOLMUR AVE
Page 8
Coleman A. Young Municipal Center Phone: (313) 628-0722 ispatty Assasamant : Z 4 Board of Review 2 Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitmi.gov 07/22/2024 DRF5 QOZB, LLC 23875 MICHIGAN AVE, STE 539 DEARBORN MI 48124 RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER: The March Board of Review has considered the appeal on the 2024 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 12012389. 2, Property Address: 14900 HOLMUR 3. District: 2 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) Ad Valorem 6. Principle Residence Exemption: 0% 5. Property Legal Description: E HOLMUR 249 DEXTER PK SUB L33 P17 PLATS, WCR 12/227 40 X 119 6. 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: The Board of Review has considered the appeal filed and found there was no adjustment warranted. Before Appeal After Appeal 2025 Assessed Value 24,300 24,300 2025 Taxable Value 20,160 20,160 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
Page 9
Comparable Analysis Report 10/21/2024 03:07 PM For Subject Parcel 12012389. 1/1" Feature Subject Comparable # 1 posits Comparable # 2 piiiiedc Comparable # 3 Poi 2 Parcel Number 12012389. 12011867. 12012697. 12012892. i ois ol Tob aioe) Address 14900 HOLMUR 15811 MUIRLAND 15822 QUINCY 15330 PETOSKEY Neighborhood/Location 2R225 2R225 0 2R225 0 2R225 0 Appraisal/Sale Date 03/31/2022 10/29/2021 0 08/06/2021 0 01/26/2022 [4 tand Value 1,008 374 0 374 0 580 0 Assessed Value 24,300 26,500 17,800 24,600 Year Built 1949 1924 0 1924 [4] 1922 0 Quality Cc Cc [4] cb 0 Cc 0 Style SINGLE FAMILY SINGLE FAMILY 0 SINGLE FAMILY 0 SINGLE FAMILY 0 Bedrooms 0 0 0 0 [4] 0 [¢] Full Baths 1 1 0 1 0 1 0 Half Baths 0 [4] [4] [4] 0 0 0 Square Feet 1,094 1,247 -3,825 1,080 350 1,047 1,175 Garage Square Feet 396 280 1,160 484 -880 360 360 Basement Square Feet 890 535 3,550 864 260 748 1,420 Fin Basement Sq. Feet 0 0 [4] 864 -4,320 [4] 0 | Actual Sale Price $/Sq.Ft.: 36.09 45,000 $/Sq.Ft.: 46.30 50,000 $/Sq.Ft.: 48.71 51,000 Net Adjustments Net Adj. 2.0% 885 Net Adj. -9.2% -4,590 Net Adj. 5.8% 2,955 | Gross Adjustments Gross Adj. 19.0% 8,535 Gross Adj. 11.6% 5,810 Gross Adi. 5.8% 2,955 | Adjusted Sale Price $/Sq.Ft. 36.80 45,885 $/Sq.Ft: 42.05 45,410 $/Sq.Ft.: 51.53 53,955 |
Page 10
Comparable Analysis Report For Subject Parel 12012389 Address: 14900 HOLMUR MARKET RANGE: FROM $36.80/SQ.FT. TO $51.53/SQ. FT MEAN: $43.46/SQ. FT. MEDIAN: INDICATED VALUE: $42.05/SQ. FT. $43.46/SQ.FT. X 1,094 = $47,545 $47,500 RNDED OR 43.46/SQ.FT. ESTIMATED TRUE VALUE: $47,500 Sale #3 is the most comparable to the subject property.
Page 11
a a ITY OF DETROIT FFICE OF THE ASSESSOR WOODWARD AVE., SUITE 804 JETROIT, MI 48226 MICHIGAN TAX TRIB NA P. QO. BOX LANSING, MICHIGAN 48909
Page 12
SEE = CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 B3BTS micsican Ave, STE ¥ 539 DEARBORN, M| Heine
Page 13
CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 | DETROIT, MI 48226 Hq 20 TieLy mie ROAD, hit #207
Page 14
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DRF5 QOZB, LLC Petitioner, \2 MTT Docket No. 24-003694 CITY OF DETROIT, Respondent. PROOF OF SERVICE On October 24, 2024, 1 Dana McMurray mailed a copy of the Respondents Answer relative to the above captioned matter to: DRF5 QOZB, LLC Michigan Tax Tribunal 23875 Michigan Ave., Ste#539 P.O. Box 30232 Dearborn, MI 48124 Lansing, MI. 48909 Dheeraj Mathew 4430 Tilly Mill Road, Unit #307 Dunwoody, GA 30360 I declare that the statement above is true to the best of my information, knowledge and belief. Dated: October 24, 2024 Dana McMurray UO) a De Mawr U
Page 15
Z WOT WIINS TXY ais ors DETROIT, MI 48226 MICHIGAN Tax TRIBUNAL P. 0. BOX LANSING, MICHIGAN 4890