26-000919.pdf

Ned B Epps, Jr. Petitioner V City Of Detroit Respondent · 26-000919-TT

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BUNA 

(criGAN TAY ™ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MOAHR DOCKET NO. 2600091917 

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default. 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Detroit 

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

First Name 

Last Name 

Lynnette 

Rhymes 

Firm Name (if any) 

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

2 Woodward Ave Ste 804 

City or Town 

State 

ZIP Code 

Detroit 

Mi 

48226 

Telephone Number 

Fax Number 

313-224-3035 

313-224-9400 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-maif) 

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

Parcel identification Number(s): 

02003438. 

Are the parcefs listed by Petitioner contiguous or adjoining? 

[| Yes 

[] No 

[] Not Applicable 

Classification of Proparty: 

If not, list which parcels are adjoining (i.e. touch). 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one)

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Failure To Respond - A city-wide PRE Audit was conducted for the tax years of 

2022-2025. Questionnaires were mailed out on April 7, 2025, giving taxpayers 30 days 

to respond. An additional 7-days grace period was also given. Follow-up notices were 

mailed on June 10, 2025, giving additional 30 days to taxpayers who failed to respond to 

city PRE Audit in a timely manner which resulted in denial of PREs for the years in 

question. 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

2022, 2023, 2024, 2025 

Check what action prompted this appeal: 

A Notice of Denial of Principal Residence Exemption was issued O Denial by Board of Review O Denial by Dept, of Treasury 

jm] Other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

* 

(m) March 

O July 

O December 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

07/16/2025 

Signature required 

Respondent or Attorney/Authorized Representative’s Signature: 

Is! 

/ 

Nos) Alyppnaa 

74 

4

CITY OF DETROIT 

. 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

OFFICE OF THE ASSESSOR 

OPERATIONS AND ADMINISTRATIVE SERVICES 

COLEMAN A, YOUNG MUNICIPAL CENTER 

2 WOODWARD AVE, SUITE 804 

DETROIT, M] 48226 

PHONE 313-224-3035 

FAX: 313-224-4270 

E-Mail: AssessorsPREAudit@detroitmi.gov 

Principal Residence Exemption (PRE) Denial Notice 

Date: 

7/23/2025 

Parcel #:02003438. 

Taxpayer Name: 

1o01s FATRPIZLD sT 

SS: 

Property Address 

DETROIT MI 48221-2743 

Dear taxpayer: 

Based upon the Principal Residence Exemption (PRE) Audit that was conducted, the Principal Residence Exemption for the 

above property has been denied. Please find enclosed with this letter; Notice of Denial Principal Residence Exemption 

Form 2742. 

If you disagree with this denial, you may submit an appeal 

jo the Residential/ Small Claims Division of the Michigan Tax 

Tribunal within 35 days of the denial date. Request can be sent to Michigan Tax Tribunal at P.O. Box 30232, Lansing, 

Michigan 48909 or electronically using the online petition forms at www.michigan.gov/taxtrib/small-claims 

If you have any questions regarding (his matter, contact us at 313-224-3035 or via email at 

AssessorsPREAudit@detroitmi.gov 

SECTION 2 Applicable PRE Adjustments 

Orig PRE 

Ad|PRE 

2025 PRE AGIUSIMON 1vvvvvreccerrsvssieresesssssnsnsisesssessssssesss 

100.00 

0.00 

2024 PRE AGIUSINENL 1vvvecereccsesseccesrsnsmssomsmmsssmssssssssonsnies 

100.00 

0.00 

2023 PRE AGJUSINENL ..ovecvve 

vee vecnrionresssansemsssesensssossssisees 

100.00 

0.00 

2022 PRE AGUSHNENE oor essa 

100.00 

0.00 

Thank you 

for your cooperation, 

City of Detroit 

Office 

of 

the Assessor

Michigen Deparment of Treasury 

’ 

. 

2742 (Rev. 7-22) 

City of Detroit 

ASSESSOR'S DATE STAMP 

Notice of Denial of Principal Residence Exemption 

fssusd under authority of Public Act 206 of 1893 

I. 

With this notice, you are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your local government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines at www.michigan.govipre. 

Type or print in blue or black Ink 

02003438. 

Boy 

Detroit 

WAYNE 

4, 

Stes! address of properly {Provide 8 Complele Address) 

| 

18012 FAIRFIELD 

’ 

: 

. 

5. 

Name of Owner (First, Middle, Last) 

6. Owner's Last Four Digits of Social Security Number 

7. 

Owners Daytime Telephone Number 

EPPS, NED BR 

XAA-XX- 

9. Co-Guners Las Four Digits of Social Security Number] 

10. Co-Owner's Daytime Telophone Number 

XXX-XX- 

11, 

Malling address f different than properly address (street or RR¥, chy, state, Zipcode) 

8. 

Name of Co-Owner {First Miidie, Last) 

12. Your exemption was denled/adjusted for the following reason: 

0 

a. The owner is not a Michigan resident. 

0 

b, The property claimed Is not the owner's principal residence. 

0 

¢. The person claiming the exemption is not the owner. 

0 

d. The person claiming the exemption, claimed or was granted, 8 substantially similar exemption in another stale. 

[3] ¢. Other: 

Failure 

to timely submit all required documentation 

to 

the City of Detroit PRE audit 

Ta. 

Percentage Adjusted to: 

43. Claim Denied for Calendar Year(s): 

(seo instructions) 

See attached denial notice for years denied 

PART 

2: 

CERT 

15. Name of the Local Assessor (Print or Type) 

Charles Ericson 

18. Signature of Local Assessor 

/ 

17. 

Dale 

a 

7/23/2025 

GE frie 

; 

i 

18, Address: 

2 Woodward Ave Ste. 

804 Detroit, 

MI 48226 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial, An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must

Parcel Number: 

02003438. 

Jurisdiction: 

CITY OF DETROIT 

County: WAYNE 

Printed on 

06/09/2026 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prcnt. 

Price 

Date 

Type 

& 

Page 

By 

Trans. | 

19,257} 

12/01/1976 

{PTA 

21~NOT USED/OTHER 

00003:07670 

PROPERTY TRANSFER 

0.0 

| 

Property Address 

Class: 

RESIDENTIAL-IMPRO 

|Zoning: 

R1 

Building 

Permit (s) 

Date 

Number 

Status 

i 

18012 

FAIRFIELD 

School: 

DETROIT CITY SCHOOL DISTRICT 

ALTERATION/RENOVATION 

03/11/2010 

[016309 

PERMIT 

COM 

i 

P.R.E. 

100% 06/08/2026 

Owner's Name/Address 

WARD#: 

02 

EPPS, 

NED 

B 

JR 

Est 

TCV 

266, 

18012 FAIRFIELD 

2027 

Bst 

ICV 

288,591 TCV/TFA: 

111.77 

DETROIT MI 48221 

X 

[Improved 

1 

vacant 

Land Value Estimates 

for Land Table 2R215.2R215-UNIVERSITY DISTRICT-GROUP A 

| 

Public 

Improvements 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Dirt Road 

Gravel Road 

Paved Road 

Storm Sewer 

Sidewalk 

Water 

Sewer 

Electric 

[Gas 

Curb 

Street Lights 

Standard Utilities 

Underground Utils. 

Tax Description 

E FAIRFIELD 

268 

GOLF CLUB ADD 

L37 

Pl 

PLATS, 

W CR 2/137 

50 

X 

135 

Comments/Influences 

EEE 

Elia 

50.00 

135.00 

1.0000 

0.0000 

0 

100% 

SQ 

FT RATE 

BY SIZE 

6,752.000 

Sq 

Ft 

2.34 

100 

50 Actual 

Front 

Feet, 

0.16 Total Acres 

Total Est. 

Land Value 

Value 

0 

H 

15,823 

| 

* denotes 

lines 

that 

do not contribute 

to 

the total acreage calculation. 

15,823 

Land Improvement Cost Estimates 

Description 

D/W/P: 

4in Concrete 

9.93 

1238 

Fencing: 

Wire Mesh, 

#11 

3.97 

190 

Total Estimated. Land Improvements True Cash Value 

5 3 

Rate 

Size 

Good 

20 

20 

I} 

1 

Cash value 

| 

2,459 | 

151 | 

2,610 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land} 

Value 

Building 

Value 

Assessed 

Value 

Board 

of 

Review 

Tribunal/ 

Taxable 

Other 

Value! 

Who 

When 

What 

2027 

7,900 

136,400 

144,300 

79,8625C 

1999 

- 2009. 

Licensed 

To: 

City 

of Detroit, 

County 

of 

Wayne, 

Michigan 

The Equalizer. 

Copyright 

(¢) 

RVT 12/09/2014 

TYL-REASSE 2026 

7,900 

136,400 

144,300 

144,300a 

79, 625C] 

2025 

7,900 

197,100 

205,000 

205,0002 

77,532C! 

2024 

6,800 

203,500 

210,300 

210, 3004 

75, 201C| 

*** Information herein deemed reliable but not guaranteed¥*x

Residential Building 

1 

of 

1 

. 

Parcel Number: 

-02003438. 

Printed on 

06/09/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

| 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

X 

|Single Family 

Eavestrough 

X 

|Gas 

Oil 

Elec. 

Appliance Allow. 

| 

1 

[Interior 

1 Story 

|Area Type 

Year Built: 

1928 

Mobile Home 

Insulation 

Wood 

Coal 

Steam 

Cook 

Top 

Interior 

2 

Story 

80]CCP 

[1 

Story) 

Car Capacity: 

_|Town Home 

OlFront Overhang 

Forosd 

AI 

To 

Beet 

Dishwasher 

2nd/8ame 

Stack 

132/ceEr 

(1 Stor) 

Class: 

B 

Duplex 

0[Other Overhang 

ox os aie w/o 

Ducts 

Garbage Disposal 

Two Sided 

16lTreated 

mw oy 

Exterior: 

Siding 

. 

{A-Frame 

Force 

ir 

w/ 

Ducts 

Bath Heater 

Exterior 

1 Story 

reate 

© 

Brick Ven.: 

0 

(4) 

Interior 

X 

|Forced Hot Water 

Vent Fan 

Exterior 

2 Story 

302jTreated Wood 

Stone Ven.: 

0 

¥|Wood 

Frame 

Electric Baseboard 

Hot 

Tub 

Prefab 

1 

Story 

Common Wall: 

Detache 

Drywall 

Plaster 

Elec. 

Ceil. Radiant 

Unvented Hood 

Prefab 

2 Story 

Foundation: 

18 Inch 

Building Style: 

Paneled 

Wood T&G 

Fadiant fh Boor) 

Vented Hood 

Heat Circulator 

Finished 

?: 

SINGLE FAMILY 

: 

I 

ectric 

Wa 

ea 

Intercom 

Raised Hearth 

Auto. 

Doors: 

0 

Trim 

& Decoration 

Space Heater 

: 

n 

Jacuzzi 

Tub 

Wood Stove 

Mech. 

Doors: 

0 

Yr Built 

Remodeled 

[Ex 

[x [ord 

[ 

[rin 

Wall/Floor Furnace 

Jacuzzi repl.Tub 

Direct-Vented Ga 

Area: 

360 

1928 

2.2 

[0 

- 

Forced Heat 

& Cool 

Oven 

$ Good: 

0 

Condition: 

Fair 

Size 

of Closets 

Heat 

Pump 

. 

Microwave 

hovel 

: 

. 

55 

Storage Area: 

0 

[ts 

[x 

Ord 

[Small 

No Heating/Cooling 

Standard Range 

Floor ame! 

2. 

582 

No Conc. 

Floor: 

0 

Room Tist 

Docs | 

[Se1id] X[R-C: 

gonexal Air 

Self Clean Range | tal Base New 

: 675,545 

E.C.F. 

[Bomnt Garage: 

Total Depr Cost: 

270,555 

X 

1.026 

| 

Basement 

(5) Floors 

(12) Electric 

Trash Compactor | 

i 

ited T.C.V. 277.583 

Carport Area: 

9|1st Floor 

RiTohen 

Central Vacuum 

Stimated 

I.C.V: 

4 

. 

Roof: 

) 

2nd Floor 

: 

O{Amps Service 

Security System 

" 

Other: 

7 

5|Bedrooms 

: 

No./Qual. 

of Fixtures 

[Cost Est. 

for Res. Bldg: 

1 

Single Family 

SINGLE FAMILY 

ols 

5 

Bit 1928 

T 

Other: 

(1) 

Exterior 

[Ex 

[x [6xd. 

[ 

pin 

(11) 

Heating System: 

Forced Hot Water 

Wood/Shingle 

(6) 

Ceilings 

Ground Area 

= 1268 

SF 

Floor Area 

= 2582 

SF. 

Aluminun/Vinyl 

~ of TT TT 

Phy/Ab.Phy/Func/Econ/Comb. 

$ Good=45/89/100/100/40.05 

X 

[Brick 

Many | X Ave. 

Few 

| Building Areas 

: 

7 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

13) 

Plumbin 

Insulation 

di iverage ee 

: 

Story 

rior 

Basement 

1a 

- 

- 

n 

Story 

Bric 

Basement 

(2) 

Windows 

(7) 

Excavation 

23 Fixture Bath 

1 Story 

Siding 

Overhang 

46 

Many. 

Large 

Basement: 

1268 

S.F. 

1 

|2 Fixture Bath 

Total: 

591,429 

236,867 

X 

|avg. 

X 

|avg. 

Crawl: 

0 

S.F. 

. 

|Softener, 

Auto 

Other Additions/Adjustments 

Few 

Smal 

Slab: 

0 

S.F. 

Softener, Manual 

Plumbing 

. 

Wood Sach 

Height to Joists: 

0.0 

Solar mater Heat 

3 Fixture Bat 

1 

11,273 

4,515 

No 

ing 

2 Fixture Bath 

. 

1 

7,515 

3,010 

ens Sash 

- 

(8) 

Basement 

Extra Toilet 

Porches 

Extra Sink 

Cccp 

(1 Story) 

80 

3,846 

1,540 

Double Hun 

Conc. 

Block 

y 

‘ 

4 

? 

29 

o 

Separate Shower 

CGEP 

(1 Story) 

132 

16,563 

6,633 

Horiz. 

Slide 

Poured Conc. 

Ceramic Tile Floor 

X 

Casement 

Stone 

i 

ile 

Wai 

Dec 

Ceramic Tile 

Wains|{ 

treated Wood 

46 

2,024 

811 

Double Glass 

Treated Wood 

Ceramic Tub Alcove 

8 

02 

5 

Patio Doors 

Concrete Floor 

Vent Fan 

Garneos” 

Wood 

3 

6,460 

2,58 

Storms 

& Screens 

TE 

© 

» 

(9) 

Basement 

Finish 

(14) 

Water/Sewer 

Class: 

B Exterior: 

Siding Foundation: 

18 

Inch 

{Unfinished) 

3) 

Roof 

1 

(3) 

Roo 

Recreation 

SF 

Public Water 

‘Base Cost 

360 

27,778 

11,125 

X 

|Gable 

Gambrel 

Living 

SF 

Public Sewer 

Fireplaces 

Hip 

Mansard 

Walkout Doors 

(B) 

Water Well 

Interior 

1 Story 

1 

8,657 

3,467 

Flat 

Shed 

No Floor 

SF 

1000 Gal Septic 

Totals: 

675,545 

270,555 

L. 

Walkout 

Doors 

(A) 

2000 

Gal 

Septic 

Notes: 

X |hsphalt Shingle 

(10) 

Floor Support 

hi 

id 

ECF (2R215-UNIVERSITY DISTRICT-GROUP A (0049A)) 

1.026 => TCV: 

277,589 

- 

Lump Sum Items: 

— 

~ 

Joists: 

Chimney: Brick 

Unsupported Len: 

Cntr, Sup: 

*** 

Information herein deemed reliable 

but not guaranteed*x*

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Ned B Epps, Jr. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MOAHR Docket No. 26-000919-TT 

Lynnette Rhymes 

, 

Respondent(s) 

PROQF OF SERVICE 

Lynnette Rhymes 

states that on 06/09/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

’ 

served a copy of the respondents answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Ned B Epps, Jr. 

18012 Fairfield 

Detroit, MI 48221 

Lynnette Moynae 

[SAnature of peffon who is serving/mailing copy] 

Lynnette Rhymes 

:

OFFICE OF THE CHIEF FINANCIAL OFFICER 

Coleman A. Young Municipal Center” 

OFFICE OF THE ASSESSOR 

2 Woodward Avenue, Suite 804 

n 

Detroit, Michigan 48226 

75h 

CITY.OF 

DETROIT 

| 

= 

TR RB RR 

RYT FR RY

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