26-000943 Combined File.pdf
Dto Holdings Petitioner V City Of Detroit Respondent · 26-000943-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 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DTO Holdings, Petitioner, v. MTT Docket No. 26-000943 City Of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 8/17/2026, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, Assessment Notice, and Record Card for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Peter Ellenson 30500 Northwestern Highway Suite 500 Farmington Hills, MI 48334 [Peter@ellensonlaw.com] I declare that the statement above is true to the best of my information, knowledge, and belief. Stacg Palmer Dated : 8/17/2026 Stacy Palmer Appraiser III, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
Page 2
ARCHIVED 0 00 166,015 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: -5,200 83,000 The change in taxable value will increase/decrease your tax bill for this year by approximately: -5,200 PROPERTY ADDRESS: No Yes PRINCIPAL RESIDENCE EXEMPTION DETROIT MI 48208 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 12006078.001 5971 GRAND RIVER AVE 5935 W GRAND RIVER PHARES, GABRIEL 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 56,737 58,268 1,531 2. ASSESSED VALUE: 83,000 88,200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 88,200 WAS NOT 2025 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% S GRAND RIVER W 7 SUB OF PT MCGRAWS SUB L10 P60 PLATS, W C R 12/89 40 X 140 201 (COMMERCIAL-IMPROVED) $126 2025 2026
Page 3
ARCHIVED 0 00 62,939 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: 1,200 31,500 The change in taxable value will increase/decrease your tax bill for this year by approximately: 1,200 PROPERTY ADDRESS: No Yes PRINCIPAL RESIDENCE EXEMPTION STERLING HTS MI 48310 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 12006074-7 35851 THORNTON DR 5901 W GRAND RIVER PHARES INV. CO. 202 (COMMERCIAL-VACANT) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 13,690 14,059 369 2. ASSESSED VALUE: 31,500 30,300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 30,300 WAS NOT 2025 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% S GRAND RIVER 11 THRU 8 MC GRAWS RE-SUB L10 P60 PLATS, W C R 12/89 169.57 IRREG 202 (COMMERCIAL-VACANT) $30 2025 2026
Page 4
ARCHIVED *** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 12006078.001 52,412C 71,300 65,300 6,000 2023 55,032C 80,300 74,000 6,300 2024 56,737C 88,200 81,900 6,300 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 40.00 140.00 1.0000 0.0000 0 100* 0 cgmt sq ft rates 5,593.000 Sq Ft 2.38 100 13,324 * denotes lines that do not contribute to the total acreage calculation. 40 Actual Front Feet, 0.13 Total Acres Total Est. Land Value = 13,324 Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC MAG 03/18/2015 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 RM 06/23/2016 - TYL : 3/18/15- UNOCCUPIED 2/15/18 LTR OF APPEAL. JB 7/13/22 MAILING ADDRESS CHANGE REQUESTED VIA EMAIL - PROCESS COMPLETE JD Comments/Influences S GRAND RIVER W 7 SUB OF PT MCGRAWS SUB L10 P60 PLATS, W C R 12/89 40 X 140 Tax Description PHARES, GABRIEL 5971 GRAND RIVER AVE DETROIT MI 48208 Owner's Name/Address 5935 W GRAND RIVER Property Address 2026 Est TCV Tentative WARD#: 12 P.R.E. 0% School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-IMPROVE Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/17/2026
Page 5
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: 20 Perimeter: 276 Overall Building Height: 25 Base Rate for Upper Floors = 139.37 Storage Basement Basement, Base Rate for Basement = 46.84 (Basement Fireproofing Rate = 0.00) (10) Heating system: Complete H.V.A.C. Cost/SqFt: 48.52 100% Bsmnt Heating system: Electric, Cable or Baseboard Cost/SqFt: 8.59 Adjusted Square Foot Cost for Upper Floors = 187.89 Adjusted Square Foot Cost for Basement = 55.43 Total Floor Area: 3,800 Base Cost New of Upper Floors = 713,982 Basement Area: 3,800 Base Cost New of Basement = 210,634 Reproduction/Replacement Cost = 924,616 Eff.Age:38 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 46 /100/100/100/46.0 Total Depreciated Cost = 425,323 <<<<< 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 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Complete H.V.A.C. 100% Heat#2: Complete H.V.A.C. 0% Ave. SqFt/Story: 3800 Ave. Perimeter: 276 Has Elevators: *** Basement Info *** Area: 3800 Perimeter: 276 Type: Storage Basement 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 25 Year Built Remodeled 1957 Depr. Table : 2% Effective Age : 38 Physical %Good: 46 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 3,800 Gross Bldg Area: 3,800 Stories Above Grd: 1 Average Sty Hght : 20 Bsmnt Wall Hght : 8 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: 12006078.001 08/17/2026
Page 6
ARCHIVED *** Information herein deemed reliable but not guaranteed*** Parcel Number: 12006078.001, Commercial/Industrial Building 1 Printed on 08/17/2026 Parcel Number: 12006078.001, Commercial/Industrial Building 1 100 BLDG 1 SEC 1 CLASS=C H=25 15TY-S 3800.0sf 100° *** Information herein deemed reliable but not guaranteed*** FRONT Printed on 08/17/2026
Page 7
ARCHIVED *** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 12006074-7 12,647C 28,900 11,100 17,800 2023 13,279C 30,300 11,800 18,500 2024 13,690C 30,300 11,800 18,500 2025 Tentative Tentative Tentative Tentative 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: Asphalt Paving 3.15 15038 50 23,685 Total Estimated Land Improvements True Cash Value = 23,685 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 170.00 114.00 1.0000 0.0000 0 100* 0 cgmt sq ft rates 19,341.000 Sq Ft 2.03 100 39,254 * denotes lines that do not contribute to the total acreage calculation. 170 Actual Front Feet, 0.44 Total Acres Total Est. Land Value = 39,254 Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC 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 X Improved The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan FIELD IVESTIGATED 3/15/04 STRUCTURE GOOD AND INTACT ONLY BAY DOORS MISSING S. FREEMAN 11/12/2008 WRECK AND REMOVE COMPLETED. JA REDUCED LAND VALUE TO MATCH LAND IN AREA. 2/15/18 LTR OF APPEAL. JB Comments/Influences S GRAND RIVER 11 THRU 8 MC GRAWS RE-SUB L10 P60 PLATS, W C R 12/89 169.57 IRREG Tax Description PHARES INV. CO. 35851 THORNTON DR STERLING HTS MI 48310 Owner's Name/Address 5901 W GRAND RIVER Property Address 2026 Est TCV Tentative WARD#: 12 P.R.E. 0% PERMIT COM 007096 08/19/2008 DEMOLITION School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-VACANT 0.0 DEED 32365:02080 21-NOT USED/OTHER QC 12/01/1999 0 0.0 DEED 13-GOVERNMENT OTH 11/18/2008 500 BIMINI PROPERTIES II WAYNE COUNTY TREASURER 0.0 PROPERTY TRANSFER 13-GOVERNMENT PTA 11/16/2012 1,600 PHARES INV. CO. WAYNE COUNTY TREASURER Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/17/2026
Page 8
ARCHIVED *** Information herein deemed reliable but not guaranteed*** Parcel Number: 12006074-7 Printed on 08/17/2026
Page 9
ARCHIVED Valuation Report DB: Detroit-26 08/17/2026 08:59 AM Tentative Tentative Tentative Tentative Tentative Tentative 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 -5,200 0 0 1,531 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 88,200 88,200 88,200 56,737 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 43.69 2026 Est. T.C.V. 12006078.001 = 166,015 Total Estimated True Cash Value of Commercial/Industrial Buildings = 152,691 Replacement Cost/Floor Area= 243.32 Est. TCV/Floor Area= 40.18 ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.359 => TCV of Bldg: 1 = 152,691 Total Depreciated Cost = 0 Eff.Age:38 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 46 /100/100/100/46.0 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 = 425,323 Eff.Age:38 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 46 /100/100/100/46.0 Reproduction/Replacement Cost = 924,616 Basement Area: 3,800 Base Cost New of Basement = 210,634 Total Floor Area: 3,800 Base Cost New of Upper Floors = 713,982 Adjusted Square Foot Cost for Basement = 55.43 Adjusted Square Foot Cost for Upper Floors = 187.89 Bsmnt Heating system: Electric, Cable or Baseboard Cost/SqFt: 8.59 (10) Heating system: Complete H.V.A.C. Cost/SqFt: 48.52 100% (Basement Fireproofing Rate = 0.00) Storage Basement Basement, Base Rate for Basement = 46.84 Base Rate for Upper Floors = 139.37 Overall Building Height: 25 Stories: 1 Story Height: 20 Perimeter: 276 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 1957 40 Actual Front Feet, 0.13 Total Acres Total Est. Land Value = 13,324 * denotes lines that do not contribute to the total acreage calculation. cgmt sq ft rates 5,593.000 Sq Ft 2.38 100 13,324 40.00 140.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC Map #: 12 CITY OF DETROIT , 48208 Property Class: 201 5935 W GRAND RIVER 12006078.001 2026 Est. T.C.V. PHARES, GABRIEL
Page 10
ARCHIVED Valuation Report DB: Detroit-26 08/17/2026 09:12 AM Tentative Tentative Tentative Tentative Tentative Tentative 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 1,200 0 0 369 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 30,300 30,300 30,300 13,690 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 0.00, Most recent sale 11/16/2012 for 1,600 2026 Est. T.C.V. 12006074-7 = 62,939 Total Estimated Land Improvements True Cash Value = 23,685 D/W/P: Asphalt Paving 3.15 15038 50 23,685 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 170 Actual Front Feet, 0.44 Total Acres Total Est. Land Value = 39,254 * denotes lines that do not contribute to the total acreage calculation. cgmt sq ft rates 19,341.000 Sq Ft 2.03 100 39,254 170.00 114.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC Map #: 12 CITY OF DETROIT , 48208 Property Class: 202 5901 W GRAND RIVER 12006074-7 2026 Est. T.C.V. PHARES INV. CO.