ET Petition Prop Fillable1.pdf
M.R. Non-Profit Housing Corporation Petitioner Vs. City Of Detroit Respondent · 26-000948-TT
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR M.R. NON-PROFIT HOUSING CORPORATION. a Michigan Non-Profit Corporation MICHIGAN TAX TRIBUNAL Petitioner(s) \2 MTT Docket No. CITY OF DETROIT and WAYNE COUNTY TREASURER | Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 0300-3239 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real __ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? Yes X No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? X__Yes ___ No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as Commercial 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. N/A MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. If a protest was required and no protest was made, 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): N/A 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): This Petition is timely pursuant to MCL 211.53a and MCL 211.53b as it seeks correction of a clerical error and/or mutual mistake of fact. Petitioner filed exemption applications for each tax year 2019-2024 pursuant to MCL 211.7. Respondents’ failure to recognize and implement the exempt status despite pending applications constitutes a continuing clerical error and mutual mistake of fact, authorizing Tribunal jurisdiction beyond standard appeal deadlines. Wayne County Corporation Counsel confirmed in March 2023 that the parcels would be granted exemption status. The July 2025 Board of Review Affidavit of Correction confirms exempt status. The property or properties at issue are located in Wayne County. The property or properties’ address is: 4545 Chrysler, Detroit, Michigan 48201 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Detroit Petitioner's legal residence or principal office address is: M.R. Non-Profit Housing Corporation [INSERT PRINCIPAL OFFICE ADDRESS] Detroit, Michigan This appeal involves issues relating to the (check all that are applicable): the property or properties’ true cash and taxable values 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 orloss? Yes __ No uniformity of the property or properties’ assessment X the property or the properties’ exemption from ad valorem taxation under MCL 211.7 The tax year(s) at issue are: 2019, 2020, 2021, 2022, 2023, and 2024
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MTT Docket No. Page 3 of 4 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): Petitioner filed exemption applications pursuant to MCL 211.7 for each of tax years 2019 through 2024. The continuing failure of Respondents to recognize and implement the exempt status constitutes a clerical error and/or mutual mistake of fact under MCL 211.53a and MCL 211.53b, authorizing review of each prior tax year. Wayne County Corporation Counsel confirmed in March 2023 that parcels would be granted exemption and removed from foreclosure, but no correction was implemented. The July 2025 Board of Review Affidavit of Correction confirms exempt status by reducing values to zero for Parcel No. 0300-3239. 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2024 $1,806,200 $903,100 $369,091 2023 See attached See attached See attached 2019-2022 See attached See attached See attached 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $0 $0 $0 2023 $0 $0 $0 2022 $0 $0 $0 2019-2021 $0 $0 $0 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2024 $1,806,200 $903,100 $369,091 2019-2023 See attached See attached See attached 19. Petitioner requests the following relief (attach additional page if necessary): A. Determine subject property exempt under MCL 211.7; B. Declare assessments/BOR determinations for 2019-2024 invalid, void, and unenforceable; C. Order correction of assessment roll under MCL 211.53a/53b; D. Remove and cancel all assessed values for tax years 2019-2024; E. Cancel all improper taxes, delinquent taxes, penalties, fees, interest, and foreclosure charges; F. Vacate all tax liabilities for Parcel No. 0300-3239 from improper denial of exemption; G. Order refunds/credits for any taxes or fees previously paid; H. Determine foreclosure liabilities were improperly imposed; |. Grant all other equitable and statutory relief. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): Petitioner is a Michigan nonprofit corporation owning 4545 Chrysler, Detroit, MI (Parcel 0300-3239). Petitioner filed exemption applications under MCL 211.7 for tax years 2019-2024 for use of property for nonprofit and charitable purposes. City of Detroit failed to grant or implement the exemption. Wayne County Corporation Counsel confirmed in March 2023 that parcels would be granted exemption and removed from foreclosure proceedings, yet no correction was implemented. A Judgment of Foreclosure was entered March 25, 2025 based on improperly assessed delinquent taxes. The July 2025 Board of Review Affidavit of Correction reduced AV from $903,100 to $0 and TV from $369,091 to $0, confirming the property's exempt status. The improper assessments constitute clerical error and/or mutual mistake of fact under MCL 211.53a and 211.53b. See full Petition for complete statement of facts.
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MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: Is! Darwyn P. Fair Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: DARWYN P. FAIR (P31266), Attorney for Petitioner Email Address: dpfair@dpfairlaw.com Mailing Address: DARWYN-P_EFAIR AW; PLLC 535 Griswold; Ste—111-554 Detroit Michigan-48226 HHERHG Telephone Number: (313) 967-0595 Date: May 14, 2026