2026.05.26 Entire Tribunal Property Tax Petition 15 E Kirby.pdf
Christine Pervolarakis Petitioner Vs. City Of Detroit Respondent · 26-001444-TT
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CHRISTINE PERVOLARAKIS, Petitioner, v. CITY OF DETROIT, Respondent. MOAHR Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Property Parcel No. is 01004235.246. 2. The property is real property. 3. The property identified above is classified as Residential Condominiums. 4. The assessment was protested at Respondent’s March Board of Review. 5. The property is located in Wayne County. The property address is: 15 E Kirby #1214 Detroit, MI 48202 6. The assessment at issue was established by the City of Detroit’s Board of Review. 7. Petitioner’s legal residence or principal office is: 941 Abseguami Trl Lake Orion, MI 48362 8. This appeal involves the properties’ true cash, SEV, and taxable values. 9. The tax year at issue is 2026. 10. The values for the properties identified above as established by the City of Detroit’s Board of Review are:
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2 Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 01004235.246 $229,494 $114,700 $114,700 11. Petitioner contends that the values for the properties identified above are: Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 01004235.246 $175,500 $87,750 $87,750 12. The values in dispute for the property identified above are: Tax Year Parcel Number True Cash Value SEV Taxable Value 2026 01004235.246 $53,994 $26,950 $26,950 13. Petitioner requests a change in the assessment of the properties to accurately reflect the true cash value, assessed value, and taxable value. 14. The facts upon which Petitioner relies to support the relief requested: A. Section 44-4-10 of the City Code provides: “An appraisal of all residential property in the City shall be completed every five years beginning January 1, 2025, and every five years thereafter.” This appraisal has not been completed. B. The Property is a residential investment property and had an NEZ- Rehabilitation Certificate in effect prior to this year. The massive increase in taxes has made the investment unsustainable. The annual rental revenue is $24,360. The property taxes alone at Respondent’s proposed Taxable Value would amount to approximately 40% of the current annual rental revenue. Petitioner has significant maintenance costs that also offset much of the rental revenue. C. Rents in Detroit are down approximately 13% year-over-year. Petitioner anticipates a decrease in rental revenue upon expiration of the current lease on July 31, 2026.
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3 D. Other units in the building are significantly updated when compared to this property and still enjoy the benefits of NEZ-Rehabilitation Certificates which significantly inflates the value of those units. Inflated values of those “comparable” units are artificially driving the valuation of this property up. Respectfully submitted, SCHENK & BRUETSCH, PLC By: /s/ Brian C. Summerfield Brian C. Summerfield (P57514) 211 West Fort Street, Suite 1410 Detroit, MI 48226 (313) 774-1000 Brian.Summerfield@SBDetroit.com Attorney for Petitioner Dated: May 26, 2026