26-000046.pdf
Eschaton LLC, Petitioner Vs. City Of Detroit, Respondent · 26-000046-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL RECEIVED FEB 0 ¢ 2026 ESCHATON LLC, Petitioner, MICHIGAN TAX TRIBUNAL MOAHR Docket No. 26-000046 v. CITY OF DETROIT, Respondent. PETITIONER’S MOTION FOR RECONSIDERATION IL. INTRODUCTION AND STANDARD Petitioner, Eschaton LLC, moves for reconsideration of the Tribunal’s January 14, 2026, Order of Dismissal, which dismissed this appeal for lack of jurisdiction based on an alleged failure to comply with MCL 205.735a(6). Reconsideration is warranted because the Tribunal misapprehended both the nature of the appeal and the operative notice date, resulting in a clear error of law. Specifically, the Tribunal assumed that Petitioner received timely notice of the 2025 assessment or taxable value sufficient to trigger the May 31 statutory deadline. That assumption is incorrect. This Motion does not seek equitable relief. It identifies a jurisdictional and constitutional defect in the dismissal order. II. MATERIAL FACTS MISAPPREHENDED BY THE TRIBUNAL IE Petitioner did not receive notice of the 2025 assessment or taxable value until
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3. That notice reflected substantive Board of Review action, including: a. Grant of a property exemption, b. Correction based on clerical error or mutual mistake of fact, and ¢. A tax status change (BOR Reason Codes 14, 15, and 21). 4. Petitioner filed their Tribunal petition on January 8, 2026, within the appeal period stated in the notice and within 30 days of receipt of the first notice of the 2025 assessment or taxable value.(See Exhibit 2) 5. That this Honorable Court dismissed the Petition on January 14, 2026, for the following reasons: The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, _Mich_; _NW3d_(2025). (See Exhibit 3) 6. That this Honorable Court did not have the opportunity to consider that the Petitioner did not receive notice of the 2025 assessment or taxable value until December 9, 2025. 7. That this Honorable Court not having the full benefit to consider that the Petitioner did not receive notice of the 2025 assessment or taxable value until December 9, 2025, was a palpable defect. 8. That if this Honorable Court had the full benefit to consider that the Petitioner did not receive notice of the 2025 assessment or taxable value until December 9, 2025, it would have resulted in a different disposition of the case.
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This Motion identifies a clear error of law arising from the Tribunal’s misapprehension of the notice date and the nature of the appeal. Because jurisdictional deadlines cannot run before notice is provided, reconsideration is required to prevent a due-process violation and an unlawful dismissal. IV. RELIEF REQUESTED For the foregoing reasons, Petitioner respectfully requests that the Tribunal: a. Vacate the January 14, 2026, Order of Dismissal; b. Find that the appeal was timely based on the December 9, 2025, notice; c. Determine that MCL 205.735a(6) does not bar jurisdiction under these facts; and a. . Reinstate this matter for adjudication on the merits. Respectfully Submitted, DARWYN P. FAIR LAW PLLC [s/ Darwyn P. Fair DARWYN P. FAIR (P31266) Attorney for Petitioner 535 Griswold, Ste. 111-554 Detroit, Michigan 48226 Dated: February 2, 2026 (313) 967-0595
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESCHATON LLC, Petitioner, MOAHR Docket No. 26-000046 v. CITY OF DETROIT, Respondent. BRIEF IN SUPPORT OF PETITIONER’S MOTION FOR RECONSIDERATION Unless another rule provides a different procedure, motions for rehearing or reconsideration must be filed and served not later than 21 days after entry of an order deciding the motion, and no response or oral argument will occur unless the court directs otherwise. MCR 7.215 and MCR 2.119(F)(3) MCR 2.119(F)(3) requires a party bringing a motion for rehearing or reconsideration to show “palpable error.” However, the “palpable error” language in MCR 2.119(F)(3) is not mandatory and only provides guidance to a court for when it may be appropriate to consider a motion for rehearing or reconsideration. See, e.g., Prentis Family Found, Inc v Barbara Ann Karmanos Cancer Inst, 266 Mich App 39, 698 NW2d 900 (2005). It is always within the trial court’s discretion to grant “a second chance” to a motion that it has previously denied. Kokx v Bylenga, 241 Mich App 655, 659, 617 NW2d 368 (2000). In the case at bar this Honorable Court did not have the opportunity to consider that the
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this Honorable Court had the full benefit to consider that the Petitioner did not receive notice of the 2025 assessment or taxable value until December 9, 2025, it would have resulted in a different disposition of the case. It would be fundamentally unfair for this case to be dismissed when the Petitioner did not receive notice of the 2025 assessment or taxable value until December 9, 2025. I. THE TRIBUNAL MISAPPLIED MCL 205.735a(6) A. MCL 205.735a(6) cannot apply absent timely notice MCL 205.735a(6) presupposes that the taxpayer received timely notice of assessment or taxable value early enough in the tax year to permit: ¢ A March Board of Review protest, and e A May 31 appeal to the Tribunal. Where no such notice is given, the statutory deadline cannot constitutionally run. A filing deadline that expires before notice is provided violates procedural due process and cannot divest the Tribunal of jurisdiction. The Order of Dismissal makes no finding as to when notice was provided. Instead, it assumes notice sufficient to trigger the May 31 deadline and dismisses on that basis alone. That assumption is factually and legally erroneous. B. This appeal is not a “standard valuation appeal” The Tribunal further erred by classifying this case as a routine valuation appeal governed by MCL 205.735a(6). The July Board of Review did not merely reaffirm a March assessment; it affirmatively altered the property’s tax status, including denying an exemption and correcting errors.
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are materially distinct from ordinary valuation disputes and are not properly dismissed under a statute designed for March valuation protests. II. THE DECEMBER 9, 2025, NOTICE TRIGGERED THE APPEAL PERIOD The December 9, 2025 Board of Review notice expressly advised Petitioner that it could appeal to the Tribunal within 35 days. Because this was the first notice of the 2025 assessment or taxable value: a. It was the only legally operative notice; b. It triggered the appeal period as a matter of due process; and c. Petitioner’s January 8, 2026, filing was timely. The Tribunal’s dismissal effectively renders the notice meaningless and extinguishes appeal rights before they could be exercised. III. CONCLUSION This Motion identifies a clear error of law arising from the Tribunal’s misapprehension of the notice date and the nature of the appeal. Because jurisdictional deadlines cannot run before notice is provided, reconsideration is required to prevent a due-process violation and an unlawful dismissal. IV. RELIEF REQUESTED For the foregoing reasons, Petitioner respectfully requests that the Tribunal: a. Vacate the January 14, 2026, Order of Dismissal; b. Find that the appeal was timely based on the December 9, 2025, notice; ¢. Determine that MCL 205.735a(6) does not bar jurisdiction under these facts; and
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DARWYN P. FAIR (P31266) Attorney for Petitioner 535 Griswold, Ste. 111-554 Detroit, Michigan 48226 Dated: February 2, 2026 (313) 967-0595
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESCHATON LLC, Petitioner, MOAHR Docket No. 26-000046 Vv. CITY OF DETROIT, Respondent. CERTIFICATE OF SERVICE I certify that on February 3, 2026, I served the Petitioner’s Notice Filing Petition and Notice of Filing Motion for Reconsideration upon Respondent City of Detroit by first-class U.S. Mail, addressed to the Corporation Counsel, City of Detroit Law Department, at 2 Woodward Ave., Suite 500, Detroit, MI 48226. /s/ Darwyn P. Fair Darwyn P. Fair (P31266) Attorney for Petitioner 535 Griswold, Ste. 111-554 Detroit, MI 48226 Date: February 2, 2026 (313) 967-0595
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EXHIBIT 1
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Parcel Number: 03003238. Owner Name / Address: ESCHATONLLC Property Class: Capture Districts: Property Address: School District: CITY OF DETROIT 2025 DECEMBER BOR AFFIDAVIT OF CORRECTION FOR 2025 ASSESSMENTS Tax Billing / Special Acts Info: District: 05 Petition #: D-06160 201 4535 CHRYSLER DETROIT PUBLIC SCHOOLS Ad Valorem Current Assessed Value: 0 Corrected Assessed Value: Current Taxable Value: Current Principal Residence Exemption: BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number]: Description of Code Numbers: 01 Market Value 02 Appeal Denied/Sustained 03 Did Not Appear 04 50% Partial Poverty Granted 04A 50% Partial Poverty Granted Deviate 04B 50% Partial Poverty Granted Spee. Handling 04C 25% Partial Poverty Granted 04D 25% Partial Poverty Granted Deviate 04E 25% Partial Poverty Granted Spee. Handling 05 FULL Poverty Granted 05A FULL Poverty Granted Deviate 05B FULL Poverty Granted Spec. Handling 06 Poverty Denied 06A Poverty Denied Deviate 06B Poverty Denied Spee. Handling 07 Principal Residence % Changed by Treasury 08 Principal Residence Exemption Approved 09 Principal Residence Exemption Denied 10 Principal Residence Exemption Rescinded 11 Principal Residence Exemption Denied By County 12 Principal Residence Exemption Withdrawn 13 Demolition of Structure 14 Clerical Error/Mutual Mistake of Fact 15 Property Exemption Granted 15A Senior Housing PILT Exemption 16 Property Exemption Denied 17 Previously Omitted Property 18 Class Change for Billing Purposes 0 Corrected Taxable Value: .00% 22 To Renaissance Zone 22A To 25% Renaissance Zone 22B To 50% Renaissance Zone 22C To 75% Renaissance Zone 23 To Renaissance Zone / IFT 23A To 25% Renaissance Zone / IFT 23B To 50% Renaissance Zone / IFT 23C To 75% Renaissance Zone / IFT 24 NEZ - Land Value 25 NEZ - Building Value 26 Uncap / Recap 27 NEZ Removed 28 Retired in Error 29 All Assessable Personal Property not Reported 30 Amended Personal Property Return 31 Transferred Personal Property Locations 32 New Personal Property Business 33 Out of Business 34 Qualified Personal Property not Reported 35 Stmt not Filed - Estimated 36 Stmt Filed Late - After Asmt Notice 37 Stmt Filed Timely 38 External Obsolescence 39 Functional Obsolescence 40 Obsolescence 41 MTT/STC 41A MTT / STC Carry Fow'd 42 Transferred To/From Gov't Agency 42A To Land Bank Sale Spec Act Corrected Principal Residence Exemption: 288,900 280,980 00% 16,14 44 Adjustment duc to Audit Results 45 To OPRA 45A From OPRA 46 To PILT 46A From PILT 47 To DDA 47A From DDA 48 To CFT, CRA 48A From CFT, CRA 49 MBOR Only Prop Class Grant 49A MBOR Only Prop Class Denial 50 Board of Review Opinion 50A Board of Review-No Consideration 51 To IFT 51A From IFT 52 To Ren Zone Tool & Die 52A From Ren Zone Tool & Die 53 To Post 94 IFT Ren Zone Tool & Die 53A From Post 94 IFT Ren Zone Tool & Die 54 To Ren Zone-Extension 54A From Ren Zone-Extension 55 To Sr Ctzn PILT 55A From Sr Ctzn PILT 56 Veteran Exemption Granted 57 Veteran Exemption Denied 58 Court Order 59 Rate of Taxation 59A From TID 61 Qualified AG - Granted
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EXHIBIT 2
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. 26-000046 Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.L Last Name ESCATION LCC Home Address (No., Street, P.O. Box or Rural Route) 4535 Chrysler City or Town State ZIP Code Detroit Michigan 48201 Telephone Number Fax Number 313994492 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) NH00996937@aol.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.L Last Name Danwyn Fair Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 535 Griswold Ste 111-554 City or Town State ZIP Code Detroit Michigan 48226 Telephone Number Fax Number 313-967-0595 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dpfair@dpfairtaw.com Section 5: Issue Please designate one: Valuation — Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values, Taxable Value Only (calculation), Tax Bill, Other (please explain) Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 03003238 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 288900 Current Taxable Value as established by the Board of Review: 280980 What do you believe is the fair market value (also known as True Cash Value)? 0 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 0 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Section 9: Assessment Information Type of Tax Asscssment(s): Assessment Number(s): Check all that is being appealed: ‘Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? TFN, please explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR TFimproved property, how is the property currently being used? Timproved property, for what use was the property designed? Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A foe of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A foe of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature yping y your sig: Petitioner or Attomey/Authorized Representatives Signature: /s/ Darwyn P Fair
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ESCHATON LLC, Petitioner, MOAHR Docket No. v. CITY OF DETROIT, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 03003238 2. The property identified above is real property. The property is Commercial property. 3. If more than one parcel of real property is under appeal, are the properties contiguous? NA 4. Are all of the parcels of personal property located on a parcel of real property under appeal? YES 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): NA 6. The property identified above is classified as 201- COMMERCIAL 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March __ July December Board of Review.
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NA 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): We have timely appealed. 10. The property or properties at issue are located in WAYNE County. The property or properties’ address is: 4535 CHRYSLER DETROIT, MI 48201 11. The assessment or assessments at issue were established by the (applicable local governmental unit): CITY OF DETROIT 12. Petitioner’s legal residence or principal office address is: 375 LODGE DETROIT, MI 48214 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values X__the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? X Yes _ No uniformity of the property or properties’ assessment _ X the property or the properties’ exemption from ad valorem taxation under MCLA 125.1415a. 14. The tax year(s) at issue are: 2025 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):
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2025 NA 288900 280980 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 0 0 0 18. The values in dispute for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 NA 288900 280980 19. Petitioner requests the following relief (attach additional page if necessary): Tax Year True Cash Value Assessed Value Taxable Value 2025 0 0 0 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): “The City of Detroit Office of the Assessor has failed to establish that the Tax Payor is not eligible for commercial exemption under MCLA 125.1415a Signature of Petitioner’s Authorized Representative or, if none, Petitioner: [SI DARWYN P. FAIR Email Address: dpfair@dpfairlaw.com Mailing Address: 535 GRISWOLD
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EXHIBIT 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Eschaton LCC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-000046 City of Detroit, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; _ NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the
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MTT Docket No. 26-000046 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. / J od ] (Fal Lets + H Alr~ Patricia L. Halm, Tribunal Chair By: Entered: January 14, 2026 PROOF OF SERVICE | 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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DARWYN P. FAIR LAW, PLLC Attorney at Law 535 Griswold, Suite 111-554 Detroit, Michigan 48226 (313) 967-0595 (313) 731-0585 Fax (313) 407-6631 Direct Line dpfair@dpfairlaw.com January 3, 2026 Via Federal Express Michigan Tax Tribunal 611 W. Ottawa Street Lansing, MI 48933 Re: Docket No 26-000048 Plymouth United Church Docket No. 26-000046 Eschaton LLC Docket No. 26-000045 MR Non Profit Housing Corporation Enclosed are Motion for Reconsideration for the above-mentioned matters. Please file in your normal manner. I have also enclosed a check in the amount of $50 for each Motion for Reconsideration. If you have any questions regarding the enclosed please contact me at the above contact information. Very truly yours, DARWYN P. FAIR LAW, PLLC /s/ Darwyn P. Fair Darwyn P. Fair Cc: City of Detroit, Corporation Counsel
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| Darwyn P. Fair 535 Griswold Ste 111-554 Detroit, MI 48226 | | | | | | \ \ 7 ( \ ( Michigan Tax Tribunal | 611 W. Ottawa Street | Lansing, MI 48933
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