TUBR LLC.pdf

Tubr LLC Petitioner V City Of Ferndale Respondent · 26-002681-TT

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RECEIVED 

Tranlnfo: 4604 6111591 

04/13/04 

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MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.? As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, 

if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’'s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

2026 MARCH BOARD OF REVIEW DECISION 

FROM 

CITY OF FERNDALE 

ASSESSING DEPARTMENT 

( 

300 EAST NINE MILE ROAD 

‘ 

FERNDALE MI 48220-1797 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: 

24-25-27-302-043 

TUBRLLC 

23421 WOODWARD AVE 

23421 WOODWARD AVE 

TIN, RI1E, SEC 27 RESUB OF WOODLAND PARK SUB 

FERNDALE MI 48220-1343 

Lo pd imei 

“THISPROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) ~— — ~~ 

~~ 

— ———— 

| 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of Parcel Number 24-25-27-302-043 

PETITION NO. 

MBOR-A09 

Board of Review Comments: 

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE 

| 

2026 ORIGINAL ASSESSED VALUE 

‘ 

359,960 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

359,960 

7] 

(If the above amounts are the same, no revisions have occurred 

2026 

ORIGINAL TAXABLE VALUE 

285,100 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

285,100 

|—2026—— PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED-AG% 

0.0000 — 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the 

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the 

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial 

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

Michigan Tax Tribunal

Dear Michigan Tax Tribunal, 

| am writing to formally request reconsideration of the recent decisions denying the property tax assessment appeals associated with 

the following petitions: 

- Little James LLC — Petition # MBOR-A08 

- Little James LLC — Petition # MBOR-AQ7 

- TUBR LLC — Petition # MBOR-A-09 

The stated reason for denial was lack of sufficient evidence. However, 

| respectfully disagree with this determination. For each of the 

above petitions, 

| provided comprehensive appraisal reports prepared by licensed professionals, including detailed comparable 

sales data and supporting valuation analysis. These materials clearly demonstrate that the assessed values exceed fair market 

value. 

Appraisals and comparable sales are widely accepted and standard forms of evidence in property assessment disputes. Given that 

this documentation was submitted in full, 

| am concerned that the evidence may not have been fully reviewed or properly considered 

in the initial determination. 

| respectfully request that the Tribunal re-examine the submitted appraisal reports and supporting comparables for each petition and 

reconsider the decisions accordingly. If there are any specific deficiencies in the submitted materials or additional documentation 

required, please advise so that 

| may promptly provide any further information needed. 

Thank you for your time and attention to this matter. 

| appreciate your reconsideration and look forward to your response. 

Sincgrely, 

Antho 

evy 

23421 Woodward Ave 

Ferndale, MI 48220

Michigan Department of Treasury 

818 (Rev. 12-25) 

150 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 208 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

TUBR LLC 

Anthony Sevy 

Township or City 

County 

Year of Appeal 

Ferndale 

Oakland 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

24-25-27-302-043, 23421 Woodward Ave, Ferndale MI 48220 

Protested Item: 

Assessed Value 

Tentative 

[| Taxable Status Od Classification 

O Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$260,000 

$520,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

Value of Losses 

| Value of Additions 

O Poverty Exemption 

[l Uncapping % 

3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year’s assessment roll 

201 

Classification should be (check one of the following): 

ll Agricultural 

O Industrial 

O Timber Cutover 

| Utility (Personal Property Only) 

Commercial 

OJ Residential 

O Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

REASON FOR PROTEST

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Hl Denied 

OJ Assessed Value Changed From 

[ 

| to 

| 

Record of Vote — Board or three-member committee of board 

Chairperson: 

| Yes 

No 

Member: 

Od Yes | No 

Member: 

Od Yes | No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

N Denied 

| Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

i Yes O No 

Member: 

l! Yes [| No 

Member: 

| Yes O No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avallable at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] penied 

[[] Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

OJ Yes OJ No 

Member: 

O Yes O No 

Member: 

O Yes O No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O Exemption Request Denied 

O Exemption percent modified from 

% to 

% 

Record of Vote — Board or three-member committee of board

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

J Denied 

OJ Assessed Value Changed From 

[ 

to 

| 

Record of Vote — Board or three-member committee of board 

Chairperson: 

il Yes O No 

Member: 

OO Yes O No 

Member: 

O Yes [| No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below 

l Denied 

O Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

O Yes [| No 

Member: 

Il! Yes O No 

Member: 

O Yes O No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[7] penied 

[[] crassification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

O Yes O No 

Member: 

OJ Yes O No 

Member: 

O Yes [l No 

Initials 

Initials 

Initials 

Reason for Board Action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O Exemption Request Denied 

a Exemption percent modified from 

% to 

%

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