Electrical Industries.pdf
Electrical Industries, Petitioner V City Of Dearborn, Respondent · 25-003725-TT
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Page 1
RECEIVED
SEP 25 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
s
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Do not use this form to appeal Principal Residence Exemption, Qualified Agricuiturat 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
ML
Last Name/Company Name
Elect [2] ed
DI ois
LA
Ee (No., Street, P.O.
Box or Rural Route)
bol
(Router
City or Town
State
ZIP Code
ioarpnr oi
Mel gle
’
31% 790 2000
E-mail Address {do not “tr unless
want he send all
correspondence via e-mail)
Jy
rice lectyie
Shen» equ)
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
How many
if you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [7] yes*
[] Now
appealing?
*if yes, use a multiple parcel form for information regarding any contiguous parcels.
**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)
LP0S Chose
Corborn NTPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA > GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed check ali that appiy) De Crue Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calcutation) [1 Disabled Veterans Exemption [m] Uncapping of Taxable Value [1 Eligible Manufacturing Personal Property (ESA) [O Exemption from Taxation (other than the denial of a [0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Qrer 0.55556 - OI personal property Section 6: Jurisdictional Issues Year(s) you are appealing: 202 GT \ Did you protest the assessment at a Board of Review (BOR)? [ml] Yes Pe if Yes, check which BOR you attended AND attach the BOR decision: [| March [I] July 0 December If No, check the applicable reason(s): Not required to attend ssessment Change Notice was not received by Petitioner [WI] 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 O Appealing within 35 days of receipt of Notice of Uncapping
Page 3
¢
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
\
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use the muttipte parcel form for additional, contiguous parcels,
AE Number:
Y=-00-005=-52-550
Classification of Property:
Real
Peggopal
(check one)
gH
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
~~ Utility
(check ona)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
2,500
Current Taxable Value as established by the BOR:
19, soo
What do you Believe
is the fair market value (also known as True Cash Value)?
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
2,300
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *Only the MI Dep't of Treasury may appeat this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one)
mu]
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you belleve is the property's classification?
Real
Personal
(check one)
|
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
ifimproved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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? [7 Yes Pao Are you appealing ONLY the denlal of a Poverty Exemption or Disabled Veterans Exemption? [J ves He If 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 the 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, pius $25.00 will be added for each additional parcel being appealed, not to exceed a tota filing fos of $1,000, if your property is residential property (see MCL 206.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $109,000.00 and under $126.00 $100,000.01 to $500,000.00 $200.00 $Over $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 $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Teretore. an Entire Tribunal petition must be filed. LN Signature *required \W\ \ Petitioner or Attorney/Authorized NNW Ist \, ~ id AY
Page 5
This form must be completed Michigan Department of Treasury P 632 (Rev. 06-24) Issued under authority of Public Act 206 of 1893. el No. /-00-C05 5-551 and returned to the assessor by ~~ Approved by the State Tax Commission August 20, 2024. 2025 Personal Property Statement (as of 12-31-24) FROM: (Name and Address of Assessor) Titty of Dgarkorn L TO: (Name and Address of Taxpayer) Fe lectricol ZX rctustries 530[ Reuter D eovborn, INT 4124 Location(s) of Personal Property Reported on This Statement. LIST ALL LOCATIONS. Attach i if necessary. IS Chase — Duild ig ong = DErrenr Rotling February 20, 2025. 2025] Date of Organization | Date Business Began at Square Feet above location J Occupied 207 3,000 Assumed Nanfes Used by Legal Entity, if any Names of Owner(s) or Partners (If sole proprietorship or partnership) 605 LL & If Sole Proprietorship, Taxpayer's Residential Address Legal Name of Taxpayer LXos= [ I Preparer's Name, Address, Telephone Number and E-mail address Ahmed OQ yos he ric 1 Electr: Omak Check One Only: [| Sole Proprietorship [| Partnership Limited Liability Co. |Address Where Personal Property Records are Kept 530] Reuter Name of Person in Charge of Taxpayer Telephone No. Records ~( A Mad 32-790 SID Description of Taxpayer's Business Activity and NAICS Code EL) ion NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located no later than February 20, 2025. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.90, if the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing unit is less than $80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and you timely claim the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2025. See the instructions on P 6. SUMMARY AND CERTIFICATION. Complete ALL questions. 1. Have you excluded any exempt "Special Tools" from this statement? 2. Have you excluded any air and water pollution control facilities and/or wind or water energy conversion devices for which an exemption certificate has been issued? 3. Have you, to the best of your knowledge, reported all of your assessable tangible personal property located in Michigan including fully depreciated and/or expensed assets, to the appropriate assessment jurisdiction? . 4. Did you hold a legal or equitable interest in personal property assessable in this jurisdiction which you have not reported on this statement (see instructions)? 5. Are you a party (as either a landlord or a tenant) to real property in this jurisdiction? — 6. Have any of your assets been subjected to "rebooking" of costs for accounting to a rental or lease agreement relating ) oar ees 9 ve [Ino If Yes, state total original cost [dyes No ..... excluded [ves pot ...... If Yes, attach itemized list. Yes [No If No, attach explanation. [ve No . If Yes, attach itemized list. If Yes, complete Section O. purposes or been purchased used (see instructions)? [J Yes No If Yes, attach itemized list. 7. Is any of your property "daily rental property," per P.A. 537 of 1998? [ves ...... If Yes, attach Form 3595. 8. Are other businesses operated at your location(s)? . . 5 i [Yes fo If Yes, attach itemized list. Enter zero if appropriate. Assessor Calculations 9. Grand total from page 2 9a. 70, 00 9b. 300
Page 6
632, Page 2 INSTRUCTIONS. Read carefully to obtain directions for the allocation of your personal property to Sections A - N. All Tangible Personal Property in your possession at this location, including fully depreciated and expensed assets, must be reported in one of the Sections A through N. If you had "Move-Ins" of used property, you must also complete Form 3966, 2025 Taxpayer Report of Personal Property "Move-Ins" of Used Equipment Occurring During 2024. "Move-Ins” are items of assessable personal properly (hereafter referred to as "property") that were not assessed in this city or township in 2024, including (1) purchases of used property, (2) used property you moved in from a location outside this city or township, (3) property that was exempt in 2024 (such as exempt industrial Facilities Tax property}, and (4) property that you mistakenly omitted from your statement in 2024. "Move-ins" DO NOT include property that has been moved from another location WITHIN this city or township or that was assessed to another taxpayer within this city or township in 2024 (i.e., property reported by a previous owner or previously leased property reported by the lessor in 2024). All "Move-Ins" must be reported on Page 2 of this form and on Form 3966. Do not report 2024 acquisitions of new property on Form 3966. Did you have "move-in"? [ves vo 8! : Inclding Farniture and Fixtures Catomions SECTION D: Including Office, Electronic, Assessor Video and Testing Equipment Calculations 2024 Bul 2024 84 2023 80 2023 4 2022 69 2022 55 2021 51 2021 49 2020 53 2020 44 2019 A7 2018 Pr 2018 42 2018 38 2017 37 2017 35 2016 33 2016 33 2015 29 2015 31 2014 27 2014 29 2013 24 2013 28 2012 22 2012 26 2011 19 2011 25 2010 42 2010 47 Prior 12 Prior a7 TOTALS] A1 A2 TOTALS|p+ Ibe SECTION B: Assessor Including Machinery and Equipment Calculations SECTION E: Including Consumer Assessor 2024 89 Coin Operated Equipment Calculations 2023 76 2024 92 2022 67 2023 85 2021 60 2022 17 2020 54 2021 69 2019 49 2020 61 2018 45 2019 54 2017 42 2018 46 2016 38 2017 38 2015 36 2016 30 os : ne 2013 31 : 2012 29 Prior 15 2011 28 TOTALS|E1 Je2 2010 23 Prior PID ao 23 2 S00 SECTION F: Assessor 7 Including Computer Equipment Calculations TOTALS g4¢ B2 2024 p SECTION C: Assessor 2023 44
Page 7
632, Page 3
Parcel No.
L-4175
SECTION G - Other Assessable Personal Property Which You Own
Assessable Tangible Personal Property in your possession that is not entitled to depreciation under Generally Accepted Accounting
Principals (GAAP) (e.g. fine art) or that the assessor has told you to report
in this Section or that is otherwise described
in the
instructions should be reported under this section. Any Personal Properly reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). See instructions. Attach additional sheets, if necessary.
Acquisition
Acquisition]
True Cash Value
Description of Property
Cost New
Year
Assessor's Calculations
Total Acquisition Cost New
61
52
SECTION H - Standard Tooling
You must report your standard tooling
in this Section. Complete both
Acquisition
Acquisition
Net SAAR ae
columns. Notice that GAAP net book value, as reported in this Section,
S654
must implement accounting "changes in estimate”, even
if not otherwise
material. Any Personal Property reported in this Section should NOT be
2023
reported elsewhere on Form 632 (L-4175). See Instructions.
2022
Prior
Total Acquisition Cost
[H1
H2
SECTION
| - Qualified Personal Property
INCLUDE ONLY "Qualified Personal Property” as defined by Michigan Compiled Laws 211.8a(6)(c). See instructions.
If necessary,
attach
extra schedules using the same format indicated below. Any Personal Property reported in this Section should NOT be reported
elsewhere on Form 632 (L-4175).
Description of Equipment
Owner Name and
Original Cost §
Date of
[Lease Term|
Yearof
| Total Average
%
TCV to be Completed
and Model or Serial Number
Complete Mailing Address
Installed
Instailation | in Months
|Manufacture | Monthly Rentat |
7©
by Assessor
Total Installed Cost
{11
12
SECTION J - Leased Property in Your Possession Which Is Not Qualified Personal Property
Property you are leasing from another person or entity should be reported under this Section. "Qualified" Personal Property should be
reported under Section
|. See instructions. Attach additional sheets if necessary. Any Personal Property reported in this Section should
NOT be reported elsewhere on Form 632 (L-4175).
Lease Term |
Monthly
1st Year
Selling Price New
Lease No.
Name & Address of Lessor
Description of Equipment
(in months}
Rental
in Service
{eslimate, if necessary)
Total Selling Price New
[J1
SECTION K - Other Personal Property in Your Possession Which You Do Not Own
Property not owned by you but in your possession on December 31, 2024, under arrangements other than a lease agreement should
be reported under this Section. See instructions. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). Attach additional sheets if necessary.
Age (estimate if
Selling Price New
Name & Address of Owner
Description of Equipment
necessary)
{estimate, if necessary)Page 8
632, Page 4
SECTION L
- Detail of Leases (This Section is Completed by Leasing Companies)
Equipment that you lease to others should be reported under this Section. Note: You must also complete Sections A - F on Page 2. See instructions.
You may use attachments in lieu of completing this Section only if the attachments use the same format and contain all the information as indicated
below, and the Tables on Page 2 are completed. If you are leasing Eligible Manufacturing Personal Property (EMPP) to another company, you
must report it in this section unless an election has been made, using Form 5467, that it be reported on the lessee's Form 5278. See the
detailed notice at the beginning of the Instructions, at the top of the first column, Page 6, Attach additional sheets, if necessary.
.
Are you a manufacturer of equipment?
[Yes
[JNo
g
Location of
Type of
Lease
Monthly
1st Year
Manufacturer
Original
Lease No.
Name & Address of Lessee
Equipment
Equipment
Period {Mo.)
Rental
in Service
Cost
Selling Price
Total Original Selling Price
SECTION M - Leasehold Improvements
All Leasehold Improvements (LHI) made at your place of business should be reported under this Section, even if you believe that the improvements are
not subject to assessment as Personal Property. Report trade fixtures, foundation costs and equipment installation costs, including wiring and utility
connections in the appropriate Section A through F, on Page 2, not as LHI. See instructions. To prevent a duplicate assessment, provide as much detail
as possible. You may attach additional explanations and/or copies of "fixed asset" records, if the attachment provides ALL of the information requested
below and if you insert the total original cost in "Total Cost Incurred" below. Personal Property reported here should NOT be reported elsewhere on Form
632 (L-4175). Assessor: Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984.
NOTICE: The State Tax Commission has directed that alf leasehold improvement installations in 2016 or later must be valued as improvements to
the leased real property. Report all 2016-2024 leasehold improvements in the section immediately below,
Lo
a.
STC
"rue Cash value
Year installed
Description (Describe in detail)
Original Cost
Multiplier
Assessor's Calculation
2024
2023
2022
2021
2020
2019
2018
2017
2016
Prior
SECTION N
- Buildings and Other Structures on Leased or Public Land and All Freestanding Signs and Billboards
Costs of Freestanding Communications Towers and Equipment Buildings at Tower sites {unless reported on Form 4452), and Costs of Freestanding
Signs and Billboards must also be reported under this Section. Any Personal Property reported in this Section should NOT be reported elsewhere on
Form 632 (L-4175). Attach additional sheets, if necessary.
| Check this box if you believe that these structures are already assessed as part of the real property.
Year Criginally
Total Capitalized
True Cash Value
*
Built
Cost
Assessor's Calcutation
Address or Location of Building
Total Capitalized Cost
[N1
N2Page 9
632, Page 5
SECTION O
- Rental Information. See instructions. (Attach additional sheets, if necessary.)
IF YOU ARE THE TENANT
Name and address of landlord
5 [74 h UH 3 A [A
for 4 Zz
-
Deter
Wergh) h)
Is your landlord the owner of the property?
Bites / Ono
you's are a sublessee, enter the name and address of the owner
of the property
{F YOU ARE THE LANDLORD
Name and address of tenant
Are you the owner of the property?
yes
[No
if you are a sublessor, enter the name and address of the owner of
the property
TO BE COMPLETED REGARDLESS O)
ETHER YO
py JHE LANDLORD OR TENANT
Address of property rented or leased A y 5
yd
Date that current rental arran: ement began:
10) 20) fo ag feet occupied:_3, OQ)
Monthly rental $_—)
©
;
7)
2,
A ave
lla °
XX]
Date current lease expires:
.
Are there oplans to renew the lease?
[ves
No
Expenses (e.g. taxes, electiic, gas, etc.ypaid by the tenant
_€&/ €7tr
+ <
Assessor Value
02
COST GRAND TOTAL (for page 4)
TRUE CASH VALUE GRAND TOTAL (for page 4)
TAXPAYER: Add Total Cost Incurred from
Section M and Total Capitalized Cost from
ASSESSOR: Add True Cash Value totals
Section N (M1 and N1). Enter grand total
$
from Sections M-O (M2-02). Enter grand
$
here and carry to line 11a, page 1.
total here and carry to line 11b, page 1.
* NOTE TO ASSESSOR: Certain buildings and structures on leased land (but not including freestanding signs and billboards) must be assessed on the
real property roll. See Bulletin 1 of 2003.Page 10
add C= SNORE Ss — —_— saa 1 li iA £ [ (a ~ Il =~ =a — A 5 — | = Bh — —-—a , Cir— ™4 Co ™n — oe my rR, 8 Ae,
Page 11
| — oH \ Ry E~ Bo — ~ — PL. ai es ase Tn 3 - = wy i LIL _ N 5 SENSIS
Page 12
1 Larne (i fl [ (mY i | h | J - J ON = sl i, Vv od i IR |
Page 13
% 2025 PROPERTY TAX NOTICE SUMMER BILL NO. PRE TAX BASE PARCEL ID NO. SCHOOL DIST FISCAL YEARS . 19,500 84 00 005 52 550 82030 City School County State JULY 1 JULY 1 OCT 1 oCcT 1 PRE/MBT % | NON-PRE TAX BASE TAXABLE VALUE SEV JUNE 30 JUNE 30 SEPT 30 - SEPT 30 100.0000 [1] 19,500 19,500 = ; Py SCRIPT: R $1 Amount % of Total Tax AX DH TON RATE PER $1,000 AMOUNT Dearborn School $183.31 19.19% | po sour OPER ] R) 6.00000 117.00 HFCC $78.00 E -. 8.16% DEN SCHL SUPPL 2.18100 42.52 Wayne County/RESA = $213.36. = 22.33% | ;py geny pear 13 @ © 1.22000 © 23.79 state $117.00 12.25% | wrce : 1.00000 78.00 City Oper/Rubbish $333.64 34.92% SET 6.00000 117.00 city Library $30.03 3.14% | RESA OPER 0.09460 1.84 RESA SPEC EDUC 3.31460 64.63 WAYNE CO OPER 5.56220 108.46 CITY OPER 15.00000 292.50 SUMMER TAXES PAYABLE CITY RUBBISH 2.11000 41.14 JULY 1, 2025 - SEPT 15, 2025 WITHOUT INTEREST. 10 Bg | CITY LIBRARY 1.54000 30.03 ELIGIBLE FOR THE CITY OF DEARBORN PAYMENT PLAN, RESA ENHANCED . 1.97080 38.43 PAYMENT 1 MUST BE RECEIVED BY SEPTEMBER 15, 2025. PLEASE USE ENCLOSED COUPONS FOR PAYMENT PLAN. PAYMENT PLAN DUE DATES PAYMENT 1 DUE ON OR BEFORE SEPTEMBER 15, 2025 PAYMENT 2 DUE ON OR BEFORE NOVEMBER 14, 2025. PAYMENT 3 DUE ON OR BEFORE JANUARY 14, 2026 INTEREST WILL BE CHARGED FROM JULY 1, 2025 IF PLAN PAYMENTS ARE NOT MADE ON TIME. LATE PAYMENTS WILL BE APPLIED TO THE OLDEST BALANCE DUE FIRST ELECTRICAL INDUSTRIES 6905 CHASE DEARBORN MI 48126 6905 CHASE COMMERCIAL PERSONAL Mortgage or ACH Enroliment: . gag! me ADMIN FEE 9.55 PARTIAL DESCRIPTION OF PROPERTY FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMERT ROLL AT ASSESSOR'S OFFICE . PERSONAL PROPERTY; TOTAL AMOUNT BILLED: 964.89 POSTMARKS ARE NOT ACCEPTED. ALL PAYMENTS WILL BE POSTED AS OF THE DATE YOUR PAYMENT IS RECEIVED. 2025 SUMMER TAX BILL TAX DEPT 3102 MAKE CHECKS PAYABLE TO CITY OF DEARBORN PO BOX 30516 LANSING MI 48509-8016 PAYMENT AMOUNT DUE: $64.89 CITY OF DEARBORN
Page 14
Michigan tax Te P.o. Bax: 30X3 domsing NT 4890 \