Daniels Nykia 2026 MTT Property Tax Appeal.pdf

Nykia Daniels Petitioner V City Of Detroit Respondent · 26-002930-TT

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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 Non­Property 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.I. Last Name/Company Name

 Nykia Daniels

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

 15900 Lappin

 City or Town State ZIP Code

 Detroit MI 48205

 Telephone Number586-738-7299

 Email Address (do not enter unless you want MTT to send all correspondence via email)

 kia1206.99@icloud.com



 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Marie E. Sheehan

 Firm Name (if any)



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

 71 South Wacker Drive, Suite 1600

 City or Town State ZIP Code

 Chicago IL 60606-4637

 Telephone Number651-315-5512

 Email Address (do not enter unless you want MTT to send all correspondence via email)

 MSheehan@beneschlaw.com



 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? Yes* No**

 1 **If No, you must file separate appeals for each parcel



 Property Address (No., Street)

 15900 Lappin

 City or Town CountyWayne State ZIP Code Detroit MI 48205

 Taxing Authority (City or Township)

 City of Detroit

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 all that apply)



 True Cash and Taxable Value



 Taxable Value Only (calculation)



 Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 See attached evidence of timely filed appeal. The Board of Review failed to hear the

 petitioner’s timely filed valuation appeal.



 Section 6: Jurisdictional Issues

 Did you protest the assessment at a Board of Review (BOR)? Yes No



 If Yes, check which BOR you attended: March July December



 If No, please check the applicable reason(s):



 Not required to attend

 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

 Appealing within 35 days of receipt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal:2026

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:21021650.

 Classification of Property: Real Personal (check one)



 Agricultural Commercial Industrial Residential Timber­Cutover Developmental Utility (check one)

 Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review:

 by the Board of Review: N/A N/A

 What do you believe is the fair market value (also known as true cash value)?

 $20,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) $10,000 assessed value) $10,000



 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?



 Yes 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

 $Over $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:

 Marie E. Sheehan /s/

7/24/26, 1:24 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]



 PTAP ILO <ptap@lawandorganizing.org>



 PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]



 Nykia Daniels via PTAP <mail@propertytaxproject.com> Sun, Mar 1, 2026 at 8:27 PM

 Reply-To: kia1206.99@icloud.com

 To: ptap@lawandorganizing.org, kia1206.99@icloud.com, MBOR@detroitmi.gov



 Protest of Property Tax Assessment

 Homeowner: Nykia Daniels

 Parcel Identification: 21021650.

 15900 LAPPIN

 kia1206.99@icloud.com

 5867387299



 Board of Review:



 This appeal is submitted to challenge the property tax assessment for 15900 LAPPIN.



 Summary of the Argument



 The assessed value of 15900 LAPPIN (the “Property”), incorrectly determined by the City to be $17,600, should be

 no more than 10,000, based on the most similar comparable property: 15242 LIBERAL.

 The City of Detroit incorrectly applied the cost to construct approach to calculate the Property's value.

 The Property should be treated as 45% good, but Detroit's assessor treated the Property as 67% good.

 The March Board of Review should correct the City of Detroit's failure to follow the State Tax Commission's

 guidelines on depreciation.

 The assessed value of Property should be further reduced as a result of impairment in its utility and/or desirability

 caused by factors outside the Property's boundaries.



 Here is the relevant data on Nykia Daniels's property:



 Address: 15900 LAPPIN

 Baths: 1

 Square Footage: 711.0

 Year Built: 1942

 Neighborhood: 3R325

 Garage: Yes



 A very similar property was recently sold at 15242 LIBERAL for $20,000 (the “Comparable Sale”). This Comparable Sale

 was marked as an arms-length by the Detroit Assessment Division and used in the City's ECF Sales Study, which looks at

 sales between April 1, 2023 and March 31, 2025.



 Here is the relevant data on the Comparable Sale:



 Address: 15242 LIBERAL

 Distance from home: 0.46mi

 Baths: 1

 Square Footage: 696.0

 Year Built: 1944

 Neighborhood: 3R325

 Garage: Yes



 Incorrect Depreciation of 15900 LAPPIN



 Even if the March Board of Review (the “Board”) uses the Assessor's cost to construct approach to value the Property, the

 Board would still need to lower the Property's assessment. The City of Detroit has incorrectly depreciated 15900 LAPPIN.

 State law requires that the City depreciate the property based on the depreciation standards outlined in Volume I of the

 2014 Assessor's Manual. Property is 84 years old, but the City treats the property as only 33 years old. Therefore, when

 depreciating the Property's cost to construct, the City treated the Property as though its remaining percent good is 67%,

 when they should have treated the Property as though its remaining percent good is 45%. The City is only allowed to



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7/24/26, 1:24 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]

 deviate from State law-mandated depreciation schedule for “exceptional maintenance, remodeling, replacements and

 additions,” including exceptionally poor maintenance. The Property was not improved in any way that would warrant a

 deviation from the State law-mandated depreciation schedule. As a result, the City incorrectly depreciated and assessed

 the property. Therefore, the Board should also update the assessment roll and the Property's record card to reflect that is

 has an effective age of 55.



 Sincerely,

 Nykia Daniels

 kia1206.99@icloud.com

 5867387299



 Appendix 1



 The damage to 15900 LAPPIN is described as the following:



 Several burned down houses across the street.



 Photos of the damage described are attached to this email.



 3 attachments



 appeal-0.jpg

 880K



 appeal-1.jpg

 956K



 appeal-2.jpg

 1297K



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7/24/26, 2:44 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]



 PTAP ILO <ptap@lawandorganizing.org>



 PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]



 MBOR <MBOR@detroitmi.gov> Sat, Mar 14, 2026 at 2:36 PM

 To: "ptap@lawandorganizing.org" <ptap@lawandorganizing.org>, "kia1206.99@icloud.com" <kia1206.99@icloud.com>



 Missing Documentation – 2026 March Board of Review Petition



 Greetings,



 We have received your petition for the 2026 March Board of Review. However, the following

 documents are required:



 · Completed & Signed Petition L-4035 (see attached)



 · Letter of Authorization - If a representative will be speaking on your behalf.



 Please return the requested documents by Monday, March 16, 2026, 4:30pm in order to move

 forward with your appeal. Please note that documents received after this deadline will not be

 accepted.



 If you have any questions, please do not hesitate to contact our office.



 Thank you,



 Board of Review



 City of Detroit

 Detroit Board of Review

 Office of the Assessor

 Email: MBOR@detroitmi.gov

 Fax: 313.224.4270



 Mailbox is monitored: Monday-Friday, 8:00 a.m.- 4:30 p.m.



 We value your input on the service you received! Please click here to share your feedback with our

 Leadership.



 RELATED LINKS:

 2026 Homeowner Property Exemption (HOPE) Application

 Michigan Homeowner Assistance Fund (MIHAF)

 Property Assessment Board of Review Process

 Property Transfer Affidavit (PTA)

 Principal Residence Exemption (PRE) Affidavit

 Wayne County Treasury Office

 Property Taxes Information

 Neighborhood Enterprise Zone (NEZ) Homestead Application



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7/24/26, 2:44 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]

 From: Nykia Daniels via PTAP <mail@propertytaxproject.com>

 Sent: Sunday, March 1, 2026 8:27 PM

 To: ptap@lawandorganizing.org <ptap@lawandorganizing.org>; kia1206.99@icloud.com

 <kia1206.99@icloud.com>; MBOR <MBOR@detroitmi.gov>

 Subject: [EXTERNAL] PROPERTY TAX APPEAL LETTER SUBMISSION Nykia Daniels [15900 LAPPIN]



 [Quoted text hidden]



 2 attachments



 LOA.pdf

 1264K



 L-4035 (4).pdf

 239K



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