24-003707.pdf
Atid Realty Investments LLC, Petitioner V City Of Detroit, Respondent · 24-003707-TT
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Page 1
RECEIVED NOV 01 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003703 Section 1: Respondent’s Contact Information First Name: ML: Last Name/Company Name/Unit of Government: Dana McMurray Home Address (No., Street, P.O. Box or Rural Route): County: 2 Woodward Ave.. Ste. 804 Wayne City or Town: State: ZIP Code: Detroit MI 48226 Telephone Number: Fax Number: 313 858-1657 E-mail Address (do not enter unless you want MTT to send all correspondence via email): taxtribunal@detroitmi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: ML: Last Name: Dana McMurray "City of Detroit-Office of the Assessor Address (No., Street, P.O. Box or Rural Route): 2 Woodward Ave., Ste. 804 City or Town: State: ZIP Code: Detroit Ml 48226 Telephone Number: Fax Number: 313 858-1657 E-mail Address (do not enter unless you want MTT to send all correspondence via email): taxtribunal@detroitmi.gov Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? [ves [A no Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1, BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The attached analysis indicates that the subject property assessment is lawful and based upon the application of proper assessing principles. It is my opinion of the five sales, Sale #2 is the most similar. | believe that $50.15 per square foot would be a better representation of its value. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? 7] Yes [I] No If yes, check which BOR Petitioner attended: March a July O December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes [W] No *Submit a copy of the Notice of Assessment with the Answer. if the July or December BOR revised the assessment(s) at issue, did it have authority? [Ml] Yes [] No if yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Wm] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [| Yes rv] No 1 so, what is the issue date?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? [I] Yes [Hl] No if Yes, check which BOR Petitioner attended: O March [Hl] July [] December List the date the BOR denied Petitioner's Poverty Exemption: IF PETITIONER 1S APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? [WM] Yes [] No If Yes, check which BOR Petitioner attended: O March [| July 0 December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) (ml Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information suse the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 12011953. 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: 28,800 Current Taxable Value as established by the BOR: 28,800 What do you believe is the fair market value (also known as True Cash Value)? 57,671 57,600 (rounded) Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 28,800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 28,800
Page 4
Coleman A. Young Municipal Center
Phone: {313) 628-0722
Fropsity Resossmany
;
PEPYS
Board of Review
2 Woodward Avenue, Suite 105
Fax: (313) 224-4576
Detroit, Michigan 48226
www.detroitmi.gov
10/28/2024
ATID REALTY INVESTMENTS LLC
14827 MUIRLAND
DETROIT MI 48238
RE:
2024
MARCH BOARD OF REVIEW PETITION NUMBER:
M-007057
The March Board of Review has considered the appeal on the 2024 assessment for the below described property
and concluded that:
FINDING OF FACTS:
1.
Parcel Number:
12011953.
2.
Property Address:
14827 MUIRLAND
3.
District:
2
4.
Property Classification:
401
(RESIDENTIACIVPROVED)
Ad Valorem
6.
Principle Residence Exemption: 0%
5.
Property Legal Description:
W MUIRLAND 72 GLACIER PK SUB 1.32 P54 PLATS, WCR 12/228 30 X 110
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:
Taxable Value Uncapping due to Proposal Aof 1994
so
Before Appeal
After Appeal
2024 Assessed Value
28,800
28,800
2024
Taxable Value
23,730
28,800
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:Page 5
cel
Number:
12011953.
Jurisdiction:
CITY
OF DETROIT
County:
WAYNE
Pa
intor
Grantee
Sale
Sale
Inst. [Terms
of Sale
Liber
Price
Date
Type
&
Page
5
QOZB
LLC
ATID REALTY INVESTMENTS
L
0}
12/26/2023
(QC
21-NOT USED/OTHER
20240072
(NE
COUNTY
DRFS
QOZB,
LLC
7,100)
10/06/2022
{PTA
13-GOVERNMENT
JTSCHE
BANK
NATL TRUST
{PETERSON,
CAMERON
5,200)
04/27/2009
{PTA
21-NOT USED/OTHER
SUFY SHERIFF
DEUTSCHE BANK
NATL TRUST
71,684)
10/09/2008
{PTA
11-FROM LENDING INSTITUT
sperty Address
’
Class:
RESIDENTIAL-IMPRO |Zoning:
R2
Building
Permit (s)
TTT
Pate
327
MUIRLAND
School:
DETROIT CITY SCHOOL DISTRICT
P.R.E.
0%
rer 's Name/Address
WARDH TET
tD REALTY INVESTMENTS LLC
3035 Est TCV 59,790 TCV/TFA: 50.97
-
327 MUIRLAND
Improved
Vacant
Land Value Estimates
for
Land Table 2R225,2R225-MAR
PROIT
MI
48238
.
Public
*
Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%
¥
30.00
110.00
1.0000
0.0000
[4
{obi
Dirt
Road
N
¢ Description
Gravel Road
SQ FT RATE BY SIZE
3,311.000 Sq Ft
0.79
MUTRLAND
72 GLACIER
PK
SUB
L32
P54
X
iPaved Road
* denotes
lines
that
do
not contribute
to
the
tot
ATS,
W CR 12/228
30
X
110
x
IStorm Sewer
30 Actual
Front
Feet,
0.08
Total Acres
Total
ements/Influences
X
iSidewalk
721/24
- MBOR APPEAL DENIED;
VALUES
X
[Water
:
STAINED -KGADSON
X
iSewer
Land Improvement Cost Estimates
¥
Electric
Description
Rate
%
lcas
Fencing:
Wire Mesh,
#11
3.53
Cuzh
Total Estimated Land Improvements
T
X
{Street
Lights
X
{Standard Utilities
Underground Utils.
Topography
of
Site
X
Level
Rolling
X
{Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
Flood Plain
Year
Land
Building
Assessed
Value
Value
Value
Who When
What
2025
1,300
28,600
29,900
TYL 04/14/2016 TYL-FINAL
[2024
200
28,600
28,800
Cc
t
(c)
19
009.
1ryL 02/04/2015 TYL-ADV RE
56
50
sensed
To:
City
of Detroit,
County of
2023
0
22,400
22.6
/me,
Michigan
2022
200
17,200
17,400
*
Information herein deemed reliable
but
not guaranteed¥*=*Page 6
‘Single
Family"
Bavestrough
X
iGas
0il
Elec.
Appliance Allow.
Interior
1
Story
;'Area|Type
Mobile Home
Insulation
Wood
Coal
Steam
Cook
Top
Interior
2
Story
TEER
Town Home
0iFront Overhang
.
Dishwasher
2nd/Same
Stack
Duplex
0}0othi
vi
%
|Forced Air w/o Ducts
Garbage Disposal
Two Sided
42jmce
Pp.
Other Overhang
F
d Air
w/
Duct
A-Frame
orce
Lr
w/
bucts
Bath Heater
Ezterior
‘1 Story
meen
(4) TOLOT LOT
Forced Hot Water
Vent
Fan
Exterior
2 Story
Wood
Frame
»
Electric Baseboard
Hot
Tub
Prefab
1
Story
Drywall
Plaster
Elec,
Cell. Radiant
Unvented Hood
prefab
2 Story
g
Sty
paneled
Wood T&G
Radiant
{in-floox)
Vented Hood
Heat Circulator
Electric Wall Heat
3
[NGLE
FAMILY
Trim
Di
ti
Intercom
Raised Hearth
-
x
"PP
im
&
Decoration
Space
Heater
Jacuzzi
Tub
Wood
Stove
©
Built
[Remodele
[es
[x]oxd
|
jin
Wall/Floor
Furnace
Jacuzzi repl.Tub
Direct~Vented
Ga
324
1.5
{0
Forced Heat
& Cool
Oven
JE SO
ndition:
Average
Size
of
Closets
Heat
Pump
Microwave
Clas
N
Tig TX Tord
[smaii]
[No Heating/Cooling
Standard Range
|BLfeC. Age:
33
|
|
|
Central Air
Self Clean Range
Floor Area:
1,173
com List
Doors
|
[Soiid|X Ta. C.
Wood Furnace
Sauna
Total Base New
176,494
a
Total
Depr Cost:
118,250
Basement
(5)
Floors
<
Trash Compactor
:
‘
1st Floor
i
(12)
Electric
Central Vacuum
Estimated T.C.V:
57,115
2nd Floor
Kitchens
0fAmps
Service
Security System
Qther:
Bedrooms
Others
No./Qual.
of Fixtures
| Cost Est.
for Res.
Bldg:
1
Single Family
SINGLE
F
l)
Exterior
[Bx
[x
ord.
T
TMin
1 (11)
Heating System:
Forced Air w/o Ducts
to
Wood/Shinglie
(6)
Ceilings
i
Ground Area
=
782
SF
Floor Area
=
1173
SF.
Alaminum/Vinyl
No.
of Elec. Outlets
Phy/Ab.Phy/Func/Econ/Comb.
§ Good=67/100/100/100/67
Brick
{Many
[x
Ave.
|
Few
Building Areas
(157
Plumbing
Stories
Exterior
Foundation
Size
Insulation
.
.5
Story
Siding
asemen
J
—
.
Average
Fixture(s)
Total:
2)
Windows
(7)
Excavation
1
|3
Fixture Bath
Other Additions/Adjustments
Many
Large
Basement:
782
S.F.
2
Fixture Bath
Porches
Avg.
X
Avg.
Crawl:
0
S.F,
Softener,
Auto
WCP
(1
Story)
157
Few
Small
Slab:
0
S.F,
Softener,
Manual
WCP
(1 Story)
42
Height
to Joists:
0.0
Solar Water Heat
Totals:
mood Sash
No Plumbing
Notes:
cal
Sas
(8) Basement
Extra Toilet
ECF (2R225-MARTIN
~ PILGRIM
~ DEXTER (00533))
Vinyl
Sash
Extra Sink
Double Hung
Conc.
Block
Separate Shower
Horiz.
Slide
Poured Cenc.
Ceramic Tile
Floor
Casement
Stone
Ceramic Tile Wains
Double Glass
Treated Wood
Ceramic
Tub Alcove
Patio
Doors
Concrete
Floor
Vent
Fan
Storms
&
Screens
(9)
Basement
Finish
S—
(14)
Water/Sewer
Recreation
SF
PBT Water
Gambrel
Living
SF
Public Sewer
Mansard
Walkout
Doors
(B)
Water Well
Shed
No Floor
SE
1000 Gal Septic
L
Walkout
Doors
(A)
2000
Gal
Septic
Asphalt
Shingle
(10)
Floor
Support
Lump
Sum Items:
-
Joists:
Unsupported Len:
Cntr.Sup:
* Information herein deemed reliable
but
not guaranteed***
ccel Number:
12011853.,
Residential Building
1Page 7
8.4 N 1-8TY Wee in 42,0sf 32.3 24,2" 1-1/2 STY-B 1172.55 6.5" 24.2" 1-ETY WCF 157.25 * Information herein deemed reliable but not guaranteed*** MUIRLAND ST
Page 8
10/28/2024
Valuation Report
11:12
AM
’
DB:
Detroit-25
12011953.
2025
Est.
T.C.V.
ATID REALTY INVESTMENTS
LLC
Property Class:
401
14827 MUIRLAND
Map
#:
12
CITY
OF DETROIT
,
48238
Land Value Estimates
for Land Table 2R225.2R225~MARTIN
~ PILGRIM
- DEXTER
B
*
Factors
*
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
30.00 110.00 1.0000 0.0000
0
100%
[4
SQ
FT RATE
BY SIZE
3,311.000
sg
Ft
0.79
100
2,604
* denotes
lines that
de
not contribute
to the total acreage calculation.
30 Actual
Front Feet,
0.08 Total Acres
Total
Est.
Land Value
=
2,604
Land
Improvement
Cost Estimates
Description
Rate
Size
%
Good
Cash Value
Fencing:
Wire Mesh,
#11
3.53
100
20
71
Total Estimated Land Improvements True Cash Value
=
71
Cost
Est.
for
Res.
Bldg:
1
Single Family
SINGLE
FAMILY
Cls
CC
Blt
1924
(11)
Heating
System:
Forced Air w/o Ducts
Ground Area
=
782
SF
Floor Area
= 1173
SF.
Phy/Ab.Phy/Func/Econ/Comb.
$ Good=67/100/100/100/67
Building Areas
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
1.5
Story
Siding
Basement
782
Total:
166,078
111,271
Other Additions/Adjustments
Porches
WCP
{1
Story)
157
7,376
4,942
WCP
(1
Story)
42
3,040
2,037
Totals:
176,494
118,250
Notes:
ECF
(2R225-MARTIN
-
PILGRIM
-
DEXTER
(0053A))
0.483
=>
TCV:
57,115
2025
Est.
T.C.V.
12011953.
=
59,790
Est.
TCV/Total
Floor Area
=
50.97,
Most
recent
sale 04/27/2009
for
5,200
2024
Assessed
MBOR
S.E.V.
Base
for
Cap
C.P.I.
28,800
28,800
28,800
28,800
0.00
2025
New
Eq.
Adjustment
Loss
Additions
Tax Adjustment
Losses
0
1,100
0
0
0
0
2025 Assessed
MBOR
S.E.V.
Capped
->Taxable<-
PRE/MBT
29,900
29,900
29,900
28,800
28,800
0Page 9
Comparable Analysis Report 10/28/2024 11:46 AM For Subject Parcel 12011953. 1/2 Feature Subject Comparable # 1 Posies Comparable # 2 Poiiiistule Comparable #3 pried Parcel Number 12011953. 08010318. 12011526. 12012892. nope Se GET ; rios a xa Address 14827 MUIRLAND 16134 LASALLE 15893 PARKSIDE 15330 PETOSKEY Neighborhood/Location 2R225 2R225 0 2R225 0 2R225 0 Appraisal/Sale Date 03/31/2022 11/26/2021 0 08/16/2021 0 01/26/2022 0 Land Value 2,604 1,446 0 374 0 580 0 Assessed Value 29,900 27,900 24,900 24,600 Year Built 1924 1960 [J 1924 0 1922 0 Quality C C 0 [9 0 C [o Style SINGLE FAMILY SINGLE FAMILY 0 SINGLE FAMILY 0 SINGLE FAMILY [9] Bedrooms 0 0 0 0 0 0 0 Full Baths 1 1 0 1 Q 1 0 Half Baths 0 0 0 0 0 0 0 Square Feet 1,173 1,204 775 1,236 -1,575 1,047 3,150 Garage Square Feet 0 400 -2,000 [o] [4] 360 -1,500 Basement Square Feet 782 590 1,920 824 -420 748 340 Fin Basement Sq. Feet [4] 0 [¢] [4] 0 [4] 0 Actual Sale Price © $/Sq. FL: 64.78 78,000 $/Sq.Ft. 62:22 76,900 © $/Sq.Fti 48.71 51,000 Net Adjustments Net Adj. -1:1% 855 Net Adj: 2.6% -1,995 Net'Adj. 3.9% 1,990 Gross Adjustments Gross Adj. 6.0% 4,695 Gross Adj. 2.6%" 1,995 Gross Adj. 9.8% 4,990 Adjusted Sale Price $/Sq.Ft.: 64.07 77,145 $/Sq.Ft.: 60.60 74,905 $/Sq.Ft.: 50.61 52,990
Page 10
Comparable Analysis Report 10/28/2024 11:46 AM For Subject Parcel 12011953. 2/2 Feature Subject Comparable # 4 Posie Comparable # 5 Poiifiande Parcel Number 12011953. 12011867. 12011581. 012; Address 14827 MUIRLAND 15811 MUIRLAND 15373 PARKSIDE Neighborhood/l.ocation 2R225 2R225 0 2R225 0 Appraisal/Sale Date 03/31/2022 10/29/2021 0 05/05/2021 0 Land Value 2,604 374 0 517 0 Assessed Value 29,900 26,500 25,900 Year Built 1924 1924 0 1923 0 Quality [4 Cc 0 Cc 0 Style SINGLE FAMILY SINGLE FAMILY 0 SINGLE FAMILY 0 Bedrooms 0 0 0 0 0 Full Baths 1 1 0 1 0 Half Baths [4] 0 [8] 0 0 Square Feet 1,173 1,247 -1,850 1,258 -2,125 Garage Square Feet [4] 280 -1,500 [4] 0 Basement Square Feet 782 535 2,470 629 1,530 Fin Basement Sq. Feet [4] 0 0 [o] 0 Actual Sale Price $/Sq.Ft:36.09 45,000 $/Sq.Ft.: 40.54 51,000 Net Adjustments Net Adj. -2.0% -880 Net'Adj..=1.2% =595 Gross Adjustments ‘Gross Adj. 12.9% 5,820 Gross Adj. 7.2% 23,655 Adjusted Sale Price $/Sq.Ft.i 35.38 44,120 $/5q.Ft.: 140.07 50,405
Page 11
Comparable Analysis Report For Subject Parel 12011953. Address: 14827 Muirland MARKET RANGE: FROM $35.38/SQ.FT. TO $64.07/SQ.FT MEAN: $50.15/SQ. FT. MEDIAN: $50.61/SQ.FT. INDICATED VALUE: $50.15/SQ.FT.X 1,173 = $58,826 $58,800 RNDED OR $50.15/SQ.FT. ESTIMATED TRUE CASH VALUE: $58,800 Sale #2 is the most comparable to the subject property.
Page 12
CITY OF DETROIT OFFICE OF THE ASSESSOR MICHIGAN TAX TRIBUNAL P.O. BOX 30232 LANSING, MICHIGAN 48909
Page 13
| CITY OF DETROIT | OFFICE OF THE ASSESSOR | 2 WOODWARD AVE., SUITE 804 OIT, MI 48226 is REAL Trvesmeny 1c TS MicHics ’ GAN AVE. TE. 4 539 My | Piaef DEAR 202K Ts dine
Page 14
OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 . . . Rhee eas MATHEW U430 Tieey mig. Romy, Unie “207 DuNwony, CA 20260
Page 15
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ATID REALTY INVESTMENT, LLC Petitioner, v. MTT Docket No. 24-003703 CITY OF DETROIT, Respondent. PROOF OF SERVICE On October 28, 2024, I Dana McMurray mailed a copy of the Respondents Answer relative to the above captioned matter to: ATID REALTY INVESTMENT, LLC Michigan Tax Tribunal 23875 Michigan Ave., Ste#539 P.O. Box 30232 Dearborn, MI 48124 Lansing, MI. 48909 Dheeraj Mathew 4430 Tilly Mill Road, Unit #307 Dunwoody, GA 30360 I declare that the statement above is true to the best of my information, knowledge and belief. 0) 8 (/ Bre Dated: October 28, 2024 Dana McMurray Appraiser IV
Page 16
CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 MICHIGAN TAX TRIBUNAL P.O. BOX 30232 LANSING, MICHIGAN 48909