25-003532.pdf
Linda Lewis, Petitioner V City Of Detroit, Respondent · 25-003532-TT
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Page 1
.
RECEIVED
Hnomded Rekine
0CT 272025
25-0032532
=
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. 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
[XN
Last Name/Company Name
Linda
Co.
(IIS
Mailing Address (No., Street, P.O, Box or Rural Route)
59
Sand
Clty or Town
.
State
ZiP Code
Dero to
My
Healy
Telephone Number 313-354-204
bb
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
onpeia Lothch (@ 4 Yl: Com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information
First Name,
Last Name
Aono
lo
Pinch ag
Firm Name (if ay}
Malling
Address (No, do P.O. Box or Rural Route)
Zool Woodwasen OVE
Clty or Town
State
ZIP Code
petit
Mi
Ys 20
Telephone Number
3\3- 35H ~ap0q6
£mall Address (do not enter unleas you want MTT to send all corre:
elo Apne
@ Aran
[
Section 3: Subject Property Information
How many
if
yout are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yosg*
No**
appealing?
*Ifyos, use a multiple parcel form for Information regarding any contiguous parcels.
2.
**f no, you must flle separate appeals for each non-contiguous or non-adjolning parcel or you wil be defaulted.
spondence via emalf)
con
Property Address {No., Street, City, ST, ZIP) {If multiple, list first property's address}
59
Sad
Bar
lane.Page 2
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) . J True Cash and Taxable Value [1 Poverty Exemption KR Taxable Value Only (catculation) [J Disabled Veterans Exemption a Uncapping of Taxable Value [J eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial ofa [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal We did nit veceivo a Board op Revie Gy paceed 210000 0.022 Section 6: Jurisdictional Issues Year(s) you ave appealing: fi rm qos NYRR Ar preell 270400. 25 Dit you protest the assessment at a Board of Review (BOR)? I Yes L No If Yas, check which BOR you attended AND attach the BOR declslon: [5:3 March 0 July a December If No, check the applicable reason(s): Not required to attend a Assessment Change Notice was not recelved by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Inciude explanation In Saction 6) Appealing within 35 days of State Tax Commission Order Appealing within 35 days of racelpt 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 multiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
2712409.2%5
Classification of Property:
Real
Personal
{check one)
Agriatueat
Commercial
rege!
Residential
Timber-Cutover
Devejepmenta!
‘B
{chack one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
A
=
v
®296,500
Current Taxable Value as establishea by tho BOR:
2.34, Yo
What do you belleve is the fair market value (also known as True Cash Value)?
Multiply the True Cash Vaiue by .5 and enter here. This Is your contention of Assessed Value.
If you betleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
Section 8: Classification Information ~only the mi Dept of Treasury may appeal this 1ssue to the Tribunal*
Parco! [dentification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
(check one}
O
Agricultural
Commercial
(industrial
Residential
Timbar-Cutover
Developmental
Utility
(check one)
What do you believe Is the property’s classHication?
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?Page 4
Co
N
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner’s Contact Information:
First Name/Company Name
[XN
LastName
Lin
=
Tawis
Valuation information:
Parcel Number: 2134 09445
Classification of Property:
Real
Porgonal
(check one)
Apputure!
Commercia)
industrial
Residential
Timber-Cutover
Ooygppmenta!
‘Br
(check ono)
Current Assessed Vaiue (also known as State Equalized Value) as established by the Board of Review:
t
Current Taxable Value as established by the Board of Review:
En)
What do yous betfeve Is the fair market value (also known as Trua Cash Value)?
Divide the fair market value by 2 and enter here. This is your contention of Assessad Value (also known as State Equalized Value).
If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
Valuation Information:
Parcef Number:
Q1 0000
0. 032
Claasifioation of Proporty:
hal
Personal
(check ona)
Agee!
Gommercial
Industrial
Residential
Timber-Cutover
Developmental
Nat {check one)
Current Assessed Value {also known as State Equalized Value) as establishad by tho Board of Review:
did'nt vecewe BoR
Rv
hus
paveel
‘Current Taxable Value as establishad by the Board of Raview:
Did
not Recewe, o BOR
dav’ this pavee |
What do you believe Is the fair market value {also known as True Cash Value)?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at feast 50% as of the date of the filing of this petition? 4 ves O No Are you appealing ONLY the denlal of a Poverty Exemption or Disabled Veterans Exemption? ves BF no if you answered yos to elther or both of the above questions, you are not required to pay any filing fees. The filing foe 1s 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 wilt bo used to determine your filing fee, plus $26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. if 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 $Over $500,000.00 $300.00 if your property Is NOT residential property (see MCL. 205.762) and the State Equatized Value or Taxable Value in contention Is: Fling Fea Is: $100,000.00 and under $260.00 * 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, Therefore, an Entire Tribunal petition must be filed. Signature “required Petitioner or, rney/Auf d Representative’s Signature: Is! 0
Page 6
ARETE be STATE OF MICHIGAN " GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Linda Lewis, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003532 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER HOLDING PETITIONER IN DEFAULT NOTICE OF NO ACTION The Tribunal has considered the file in this case and finds that Petitioner filed this appeal on July 30, 2025, disputing the true cash and taxable values of Parcel Nos. 272409.25 (Parcel 25) and 21000060.022 (Parcel 22) for the 2024 and 2025 tax years. The Tribunal has no authority over the 2024 tax year because Petitioner failed to protest Parcel 25's assessment to the 2024 March Board of Review and file a petition with the Tribunal for that parcel on or before July 31, 2024." Petitioner appealed Parcel 22 to both the 2024 March Board of Review and the Tribunal, and the appeal of that parcel for the 2024 tax year in this case is therefore both untimely and duplicative.? As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, the 2024 tax year is properly dismissed for both parcels. The Tribunal further finds that Petitioner failed to properly complete the petition. Specifically, Petitioner failed to complete the “Valuation Information” sections of both the petition and the multiple parcel attachment form, which requires Petitioner to identify their contentions of value for the property. Petitioner also failed to provide a copy of the March 2025 Board of Review Decision for Parcel 22. Finally, the Tribunal notes Petitioner identified Angela Pinchem as their authorized representative in Section 2 of the petition form; however, that individual did not sign the petition, as required by TTR 229. As such, Angela Pinchem has not properly appeared
Page 7
MTT Docket No. 25-003532 Page 2 of 2 on behalf of Petitioner and an appearance must be filed.? Until an appearance is filed, the answer, evidence, and all other documentation must be served on Petitioner and not Angela Pinchem. Therefore, IT IS ORDERED that this case is DISMISSED with respect to the 2024 tax year. The appeal shall continue for the 2025 tax year. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a complete, amended petition, and (2) file a copy of the March 2025 Board of Review Decision for Parcel 21000060.022. The amended petition must note the docket number assigned by the Tribunal in this case and if filed utilizing the Tribunal’s e-filing system, must be filod on the assigned docket number as an “Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.4 IT iS FURTHER ORDERED that the parties shall TAKE NOTICE that the answer, evidence, and all other documentation must be served on Petitioner and not Angela Pinchem until an amended petition signed by Angela Pinchem or other appearance is filed in this matter. Failure to comply with this order will result in Petitioner being required to file a motion to set aside the default (with appropriate filing fee). . ) f Entered: October 10, 2025 By alicia #7 lal ejg/sb 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 3 See TTR 229(1). 4 “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 postmark is considered filed on the date the submission is received by the tribunal. A submission
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METROPLEX MI 480 22 OCT 2025 PM 974% Ny J 0cT 22 2025 Michigan Tox Tebunal LU W, OF Fa wa we Sk SEE LOT fll fp Raft] giles]
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Angela Lewis <p 2606 Woodward Ave. Detroit, Mi 48201 2606 Woodward Avenue, Detroit, MI 48201