Cruse.pdf

Jeffery Cruse, Petitioner V City Of Detroit, Respondent · 25-003692-TT

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RECEIVED 

SEP 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 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 

Weffery 

Cruse 

Mailing Address (No., Street, P.O. Box or Rural Route) 

PO BOX 27598 

City or Town 

State 

ZIP Code 

Detroit 

MI 

148227 

Telephonsa Number 

{ 3 933-3288 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

jcruse@cleancutco.com 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact information 

) 

First Name 

M.L 

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 

How many 

if you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [1 vest 

[] No 

appealing? 

*If yes, use a muitiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address) 

13021 Plymouth Road 

Taxing Authority (City or Township) 

County\\fa 

ne

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[3 True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only {calcutation) 

[J Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[1] Eligible Manufacturing Personal Property (ESA) 

[21 Exemption from Taxation (other than the deniaiofa 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We recently received three separate Affidavits of Correction for this property, each 

showing different corrected taxable values: $54,381 (Petition #J-03410), $57,110 (Petition 

# J-03411), and $58,870(Petition # J-03412). While 

| greatly appreciate the Board's 

efforts to reduce the taxable value from the original amount, the range of corrections 

reflects some uncertainty about the true taxable value of the property. The area 

surrounding the property is heavily impacted by vacant houses, abandoned properties, 

and drug activity, which depress market values. These conditions make it difficult to 

justify the current assessment. We have to send several requests to the city to get items 

picked up from the streets that turn into dump sites. We need access to decent facilities 

in the neighborhood such as a elementary schools and grocery stores. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

|] No 

If Yes, check which BOR you attended AND attach the BOR decision: [[] March 

duly 

[J December 

If No, check the applicable reason(s): 

[} Not required to attend 

Assessment Change Notice was not received by Petitioner 

[|] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[H] Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON EON. DPA 

GOVERNOR 

LANSING 

Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel tdentification Number: 

22004873-9 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devalopmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

211,800 

Current Taxable Value as established by the BOR: 

54,381 

What do you believe is the fair market value (also known as True Cash Value)? 

70000 

Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value, 

35000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

36000 

Section 8: Classification Information oniy tre 

i Dep't 

of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricuftural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental! 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

| 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

1 ves 

No 

Are you appealing ONLY the denial of & Poverty Exemption or Disabled Veterans Exemption? 

ves 

[#4 no 

1f you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of tha 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, not to exceed a total filing fee of §1,000. 

(f your property is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fea is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $500,000.00 

$300.00 

if your 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 $26.00 for each additional parcel, as indicated above. 

tf your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $400,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire “Tribunal petition must be filed. 

Signature required NLP 

[une 

; 

AUG 2 

8 

2023 

Petitioner or AtforneylAutharizd Represonigtie's Signature: 

| 

vi 

1 

ist

2025 JULY BOARD OF REVIEW 

AFFIDAVIT OF CORRECTION FOR 2024 ASSESSMENT YEAR 

. 

Parcel Number: 

22004873-9 

Owner Name / Address: 

CRUSE, JEFFERY 

PO BOX 27598 

DETROIT Mi 48227 

Capture Districts: 

District: 

7 

Petition #: __ 

J-03411 

Property Class: 

201 

Property Address: 

13021 PLYMOUTH 

School District: 

DETROIT PUBLIC SCHOOLS 

Tax Billing / Special Acts Info: 

Ad Valorem 

Current Assessed Value: 

Current Taxable Value: 

254,800 

222,390 

Corrected Assessed Value: 

Corrected Taxable Vaiue: 

254,800 

57,100 

BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number]: 

14, 26A 

Description of the Board of Review of Reason Code Numbers: 

01 Market Value 

02 Appeal Denied/Sustained 

03 Did Not Appear 

04 Partial Poverty Granted 

04 

A Partial Poverty Granted Deviate 

04B Partial Poverty Granted Spec. 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 Spec. Handling 

07 Principal Residence % Changed by Treasury 

08 Principal Residence Exemption Approved 

09 Principal Residence Exemption Denied 

10 Principal Residence Exemption Rescinded 

{1 Principal Residence Exemption Denied By County 

“12 Principal Resideiice Exemption Withdrawn 

13 Demolition of Structure 

14 Clerical Error/Mutual Mistake of Fact 

13 Property Exemption Granted 

5A Senior Housing PILT Exemption 

16 Property Exemption Denied 

17 Previously Omitted Property 

18 Class Change for Billing Purposes 

19 Split/Combination 

22A To 25% Rennissance 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% Remaissance 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 Busiriess 

33 Out of Business 

R 

34 Qualified Personal Property not Reported 

35 Stmt not Filed - Estimated 

36 Stmt Filed Late - After Asnit Notice 

37 Stnt Filed Timely 

38 External Obsolescence 

39 Functional Obsolescence 

40 Obsolescence 

41 MTT / STC 

41A MTT / STC Carry Fow'd 

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 

51 To IFT 

5S1A 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 

$5A From Sr Cizn PILT 

56 Veteran Exemption Granted 

57 Veteran Exemption Denied 

58 Court Order 

59 Rate of Taxation-Add RESA Enh Mills

fer 

oy 

Hoard of Review 

7 

2025 JULY BOARD OF REVIEW 

AFFIDAVIT OF CORRECTION FOR 

2025 ASSESSMENT YEAR 

Parcel Number: 

22004873-9 

District: 

7 

. 

Petition #: 

J-03412 

Owner Name / Address: 

CRUSE, JEFFERY 

PO BOX 27598 

DETROIT Mi 48227 

Property Class: 

201 

_ 

Property Address: 

13021 PLYMOUTH 

Capture Districts: 

School District: 

DETROIT PUBLIC SCHOOLS 

Tax Billing / Special Acts Info: 

Ad Valorem 

Current Assessed Value: 

227,900 

Corrected Assessed Value: 

227,900.00 

Current Taxable Value: 

227,900 

Corrected Taxable Value: 

58,870.00 

BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number}: 

14, 26A 

Description of the Board of Review of Reason Code Numbers: 

01 - Market Value 

02 - Appeal Denied/Sustained 

04 - 50% Partial Poverty Granted 

04C - 25% Partial Poverty Granted 

04F - 10% Partial Poverty Granted 

04G - 75% Partial Poverty Granted 

05 - 100% Poverty Granted 

06 - Poverty Denied 

13 - Demolition of Structure 

14 - Clerical Error/Mutual Mistake of Fact 

15 - Property Exemption Granted 

16 - Property Exemption Denied 

17 - Previously Omitted Property 

18 - Class Change for Billing Purposes 

19 - Split/Combination 

20 - Out of Renaissance Zone 

20A - Out of Renaissance Zone / IFT 

21 

- Tax Status Change 

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 - Transforred Personal Property Locations 

32 - New Personal Property Business 

33 - Out of Business 

34 - Qualified Personal Property not Reported 

35 - Statement not Filed - Estimated 

36 - Statement Filed Late - After Assessment Notice 

38 - External Obsolescence 

39 - Functional Obsolescence 

40 - Obsolescence 

41 -MTT/ STC 

4)A - MTT / STC Carry Forward 

42 - Transferred To/From Gov't Agency 

424A - To Land Bank Sale Spec Act 

42B - From Land Bank Sale Spec Act 

44 - Adjustment due 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 

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 & Dic 

54 - To Ren Zone-Extension 

54A - From Ren Zone-Extension 

55 - To Sr Ctzn PILT 

55A - From Sr Cizn PILT 

58 - EMPP State Denial 

59 - To TID 

594A - From TID 

60 - Court Order 

61 - Qualified AG-Granted 

61A - Qualified AG-Denied

2025 JULY BOARD OF REVIEW 

AFFIDAVIT OF CORRECTION FOR 2023 ASSESSMENT YEAR 

Parcel Number: 22004873-9 

Owner Name / Address: 

CRUSE, JEFFERY 

PO BOX 27598 

DETROIT MI 48227 

Capture Districts: 

District: 

7 

Petition #: 

J-03410 

Property Class: 201 

Property Address: 13021 PLYMOUTH 

School District; DETROIT PUBLIC SCHOOLS 

Tax Billing / Special Acts Info: Ad Valorem 

Current Assessed Value: 

Current Taxable Value: 

211,800 

211,800 

Corrected Assessed Value: 

Corrected Taxable Value: 

211,800 

54,381 

BOARD OF REVIEW REASON CODE NUMBER [See below for description/explanation of code number]: 

14, 26A 

Description of the Board of Review of Reason Code Numbers: 

01 Market Value 

02 Appeal Denied/Sustained 

03 Did Not Appear 

04 Partial Poverty Granted 

04A Partial Poverty Granted Deviate 

041 Partial Poverty Granted Spec. 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 Spec. 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 Exemplion 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 

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 

44 Adjustment due 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 

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

August 25,2025 

Michael State Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909 

"Re: Parcel No. 220048739 

Petition No. J-03412 

To Whom It May Concern, 

I am submitting the enclosed Tax Appeal Petition Form regarding the property located at: 

13021 Plymouth, Detroit, MI 48227 

The form itself is dated July 22, 2025; however, we did not receive it until August 25,2025. The 

postmarked envelope, which is enclosed for your review, is dated August 19, 2025. 

Since the appeal must be filed within 35 days after receipt of the review, I want to ensure that our filing 

is not considered untimely, given that the delay was due to mailing and delivery rather than our 

submission. 

Thank you for your attention to this matter. Please confirm that our appeal will be accepted and processed 

accordingly. 

Jeffery Cruse 

PO BOX 27598 

Detroit, MI 48227 

(313) 933-3288 

jeruse@ecleancutco.com

city oF 

DETROIT 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

OFFICE OF THE ASSESSOR 

> 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 804 

Detroit, Michigan 48226 

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