march-bor-2025-decision.pdf
Kenneth Marrin, Petitioner V City Of Detroit, Respondent · 25-003051-TT
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Coleman A. Young Municipal Center Bi a Paar 2 Woodward Avenue, Suite 105 Detroit, Michigan 48226 Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov DETROIT 3H 05/16/2025 MARRIN, KENNETH J 3479 POSEIDON WAY MELBOURNE FL 32903 RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER: M-003956 The March Board of Review has considered the appeal on the 2025 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 10002478. 2. Property Address: 2271 ATKINSON 3. District: 5 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) City Land Bank Sale 6. Principle Residence Exemption: % 5. Property Legal Description: Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2024. S ATKINSON 592 JOY FARM SUB L32 P39-40 PLATS, WC R 10/99 40 X 135 6. Petitioner timely filed an appeal to the March Board of Review. 7. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor. CONCLUSION: Adjustment granted due to market and/or condition. Before Appeal After Appeal 2025 Assessed Value 141,500 99,700 2025 Taxable Value 11,903 11,903 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to: Michigan Tax Tribunal P.O. Box 30232 Lansing MI 48909 A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as: Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property Classification. A property Classification appeal may only be made for the current year. Such appeal may be filed with the State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year. Sincerely, City of Detroit Board of Review COFD / 0000492 / 0003438
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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 / 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) 277(3), 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 MI. Last Name/Company Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name MI. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] yes* [] No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-ad joining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] Taxing Authority (City or Township) County COFD / 0000492 / 0003439
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (heckall that apply) [J True Cash and Taxable Value [J Poverty Exemption [0 Taxable Value Only (calculation) [OJ Disabled Veterans Exemption [J Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? OO Yes [mm] No If Yes, check which BOR you attended AND attach the BOR decision: [] March [J] July [J December If No, check the applicable reason(s): iE] Not required to attend O Assessment Change Notice was not received by Petitioner El Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) El Appealing within 35 days of State Tax Commission Order Od Appealing within 35 days of receipt of Notice of Uncapping Did you request a poverty exemption at the BOR? BE Yes ES) No If Yes, check which BOR considered your application AND attach the BOR decision: O March = July O December If No, explain why: COFD / 0000492 / 0003440
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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 parce! form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: 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. 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 appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (checkone) What do you believe is the property’s classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) | El i Ifimproved property, how is the property currently being used? Ifimproved property, for what use was the property designed? COFD / 0000492 / 0003441
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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? [J Yes OO No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J Yes J Ne 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, plus $25.00 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 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 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. Therefore, an Entire Tribunal petition must be filed. Signature “required Petitioner or Attorney/Authorized Representative’s Signature: Isl COFD / 0000492 / 0003442
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STATE OF MICHIGAN wn CRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA Fit GOVERNOR LAREING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS,FedEx,DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: ® How many parcels are you appealing: List the number of parcels under appeal. ® Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed. ® Property Address: Provide the address of all properties being appealed. ® Taxing Authority: Provide the name of the city OR township (not both) where the property is located. County: Provide the name of the county where the property is located. Section 4: Issues Being Appealed: Check all issues being appealed Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: ® Year(s) you are appealing: List the tax year(s) being appealed. If more than one year is being appealed, explain the reason(s). ® Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment to a BOR. ® If Yes, check which BOR you attended: Check which month Petitioner attended the BOR. ® If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate why you did not attend. ® Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner requested a poverty exemption at the BOR. ® If Yes, check which BOR considered your application AND attach the BOR decision: If Petitioner requested a poverty exemption at a BOR, indicate which month the exemption was requested at the BOR. © If No, explain why: If Petitioner did not request a poverty exemption at a BOR, explain the reason(s) the poverty exemption was not requested at a BOR. COFD / 0000492 / 0003443
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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 parcels, if necessary. True cash value is the property's “usual selling price” or market price. Taxable Value is the lesser of the property's State Equalized Value or its capped value. Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a given year, unless there are additions to the property. Parcel Identification Number: Each parcel number being appealed must be listed. Classification of Property: Check the classification of the property being appealed. Current Assessed Value (also known as State Equalized Value) as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). ® Current Taxable Value as established by the BOR: Provide the current taxable value, for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). What do you believe is the fair market value: List what Petitioner believes is the value of the property. Multiply the True Cash Value by .5. This is your contention of Assessed Value: Property tax in Michigan is based on 50% of the true cash value of the property. ® If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner's belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information ® Parcel Identification Number: Each parcel number being appealed must be listed. ® Current Classification of Property as Established by BOR: Check the classification of the property being appealed. ® What do you believe is the property's classification: Check what you believe the classification of the property is. ® If improved property, how is the property currently being used: Explain the current use of the property. ® If improved property, for what use was the property designed: Explain what the property was designed to be used for. 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: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. ® Are you appealing ONLY the denial of a Poverty Exemption: There is no fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan. Signature: A signature by Petitioner, if unrepresented, or Petitioner's attorney or authorized representative, if represented, is required. COFD / 0000492 / 0003444