26-002408.pdf
8930 Rohns Trust Cochran Ebony Petitioner V City Of Detroit Respondent · 26-002408-TT
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RECEIVED JUL 03 202% MICHIGAN TAX TRIBUNAL Ebony R. Cochran, Trustee 8930 Rohns Trust 25959 Kelly Rd Ste D Roseville, MI 48066 313-673-5593 info@thedebtsurvivor.com June 26, 2026 Michigan Tax Tribunal 611 W. Ottawa Street Lansing, MI 48933 Re: Cure of Default Docket No. 26-002408-TT Petitioner: 8930 Rohns Trust Cochran Ebony Respondent: City of Detroit Parcel No.: 21002832-3 Property Address: 15725 E Warren, Detroit, MI 48224 To the Michigan Tax Tribunal: Please accept the enclosed documents as petitioner's submission to cure the default referenced in the Order of Default entered in the above-captioned matter. The Tribunal’s docket reflects that petitioner’s petition was received on April 21, 2026, and that a filing fee of $125.00 was posted. Petitioner is submitting the Tribunal-approved Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping together with an additional payment of $125.00 so that the total filing fee submitted equals $250.00. Enclosed please find the following: 1. Completed official Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping 2. Copy of the Order of Default 3. Copy of the Tax Docket Lookup Details reflecting receipt of the petition and posting of the $125.00 filing fee 4. Additional payment in the amount of $125.00 5. Supporting documents relating to valuation and the appeal Petitioner respectfully requests that the Tribunal accept these materials as curing the default and allow this appeal to proceed. Respectfully submitted,
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.L Last Name/Company Name Ebony R Cochran/ Trustee for 8930 Rohns Trust Mailing Address (No., Street, P.O. Box or Rural Route) 25959 Kelly Rd Ste D City or Town State ZIP Code Roseville MI 48066 Telephone Number 4 4 3-673-5593 Email Address (do not enter unless you want MTT to send all correspondence via email) info@thedebtsurvivor.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J Yes* No** **1f No, you must file separate appeals for each parcel Property Address (No., Street) 15725 E Warren City or Town County. State ZIP Code Detroit Wayne MI 48224
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check aii that apply) True Cash and Taxable Value [J Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Petitioner appeals the 2025 assessment and taxable value for Parcel No. 21002832-3, commonly known as 15725 E Warren, Detroit, Michigan 48224. The 2025 assessed value, state equalized value, and taxable value of $64,200 are excessive and do not reflect the subject property's fair market value. Petitioner believes the 2025 true cash value is $38,000, with a corresponding assessed value and state equalized value of $19,000, and a taxable value of $19,000. The grounds for appeal are as follows: The property was acquired for $19,000 by quit claim deed from the Wayne County Treasurer on October 23, 2023, which petitioner submits as evidence of value. Comparable commercial sales in the area support a value substantially below the City's implied true cash value. The City's own records show the building has a Physical Percent Good rating of 59%, was built in 1952, and is a Class C commercial structure of approximately 1,631 square feet. The 2025 tax amount increased substantially over 2024 without corresponding improvements or market evidence supporting that increase. To the extent applicable, petitioner also appeals any uncapping reflected in the 2025 taxable value. Petitioner requests that the Tribunal reduce the 2025 true cash value to $38,000, the assessed value/state equalized value to $19,000, and the taxable value to $19,000, or to such other lawful value as the Tribunal determines from the evidence. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? OJ Yes [7] No If Yes, check which BOR you attended: [Hl] March O July | El] December If No, please check the applicable reason(s): Not required to attend m| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order Od Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 21002832-3 Classification of Property: Reald Personal [] (check one) Agricultural J Commercial A Industrial J Residential (J ~~ Timber-Cutover (J ~~ Developmental [J Utility (J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $64,200 $64,200 What do you believe is the fair market value (also known as true cash value)? $38,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $19 000 assessed value) $19,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? 0 Yes [7] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $0ver $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature required Petitioner or Attorney/Authorized Representative’s Signature: = Isl
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 8930 Rohns Trust Cochran Ebony, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002408 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file the petition on an approved petition form. See TTR 279. Petitioner must complete and return an appropriate petition for the issue being appealed within 14 days of the entry of this order. Small Claims petition forms can be found on our website at www.michigan.gov/taxtrib. Furthermore, Petitioner did not pay the required fee for the filing of the petition. See TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the required fee for the filing of the petition within 14 days of the entry of this order. A filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.’ Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible
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MTT Docket No. 26-002408 Page 2 of 2 By: /s/ Patricia L. Halm Entered: June 23, 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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Michigan Tax Tribunal Mi.gov Home Contact the Tribunal Tax Tribunal Home Tax Docket Lookup Tax Docket Information: Docket Number: |26-002408-TT Status: Default Petitioner Petitioner: |8930 Rohns Trust Cochran Ebony Respondent: |City of Detroit Case Type: |SC Property Division: [Small Claims Division County: Wayne Full Title:|8930 Rohns Trust Cochran Ebony Petitioner v City of Detroit Respondent Judge: |No judge assigned Parcels/Assessments | ¢ Download links are available 21002832-3 on the right below.
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Action Information . " Enter Ld Subject Filer B"® Dato/Post Fes oiated # Ref Item Order of Default of : Petitioner sin WS wn 3 | Petition has been verified | PET | 1 06/23/2026 Download 5 Notice of Rie Number 06/23/2026 TT 1 | A petition was received. | PET | |04/21/2026/$125.00 Download| Back New Search Copyright 2026 State of Michigan Mi.gov Home (https://www.michigan.gov) Policies (https://www.michigan.gov/policies) Accessibility (https://www.michigan.gov/adaform) Statewide FOIA Directory (https://www.michigan.gov/foia)
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SUPPORTING STATEMENT A. Arm's Length Purchase Price on October 23, 2023, the subject property was conveyed to Petitioner by the Wayne County Treasurer via Quit Claim Deed (Liber 58517, Page 248, Document No. 2023268812) pursuant to Act 206 of Public Acts of 1893, as amended by Act 123 of 1999, for the full recorded consideration of $19,000.00. This transaction is an arm's length sale by a government entity under statutory authority and is directly probative of the property's true cash value at the time of purchase. The assessed value of $64,200 is more than triple the price at which the market, and the government itself, valued this property just 14 months prior to the 2025 tax year. B. Comparable Sales Evidence A review of comparable commercial improved property sales in the immediate area during 2023 and 2024 confirms that the subject property's true cash value is substantially lower than the city's assessment. The following arm’s length sales of similar commercial properties within the same zip code and adjacent corridors support a true cash value in the range of $38,000 to $50,000: Property Address Sale Date Sale Price Zip Code 15915 E Warren Ave, Detroit 04/09/2024 $40,000 48224 16006 E Warren Ave, Detroit 05/08/2023 $43,000 48224 16000 E Warren Ave, Detroit 05/08/2023 $50,000 48224 16635 Harper Ave, Detroit 03/07/2023 $42,000 48224 11417 Whittier St, Detroit 11/10/2023 $45,880 48224 Average Comparable Sale Price $44,176 The average comparable sale price of $44,176 is consistent with the $19,000 acquisition price paid by Petitioner when accounting for the property's 59% physical condition rating, its 1952 construction year, and the distressed condition typical of tax foreclosure inventory.
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