Full record / Kezi-Redacted.pdf

Kezi-Redacted.pdf

Frank Kezi, Petitioner V City Of Warren, Respondent · 25-002336-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Page 1

RECEIVED 

3 

MAY 27 2025 

y 

| 

- 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

N, DPA 

sReToEnwaTuER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLCRL ERR: 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

T 

i 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

: 

} 

i 

iving rise to the appeal 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice g 

¥ 

{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. 

i 

Section 1: Petitioner's Contact Information 

| 

First Name 

Mi. 

Last Name/Campany Name 

Frank 

Kez 

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

H 

i 

i 

City or Town 

State 

Fad Gode 

Telephone Number 

Fax Number 

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

i 

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

Firat Name 

MI 

LastName 

Glenn 

M 

Eckert 

Firm Name (if any) 

. 

"Select Business Agency 

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

27241 Dowland 

i 

City or Town 

State 

ZIP Code 

Warren 

MI 

[48092 

Talaphone Number 

Fax Number 

586-489-0149 

| 

E-mail Address (do not enter unless you want MTT to send all correspondenc: 

via e-mail} 

glenn.m.eckert@gmail.com 

; 

Section 3: Subject Property information 

How many 

if you are appealing more than one parcel, are they contiglious or adjoining? 

parcelsareyou | 7 

Yes* 

[] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

9 

| 

**If no, you must flle separate appeals for each nan-contighous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARON BO 

DPA 

GOVERNOR 

LANSING 

| 

Section 7: Valuation Information *use the muitiole parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

4042-00000 

[2-04-302-c00! 

Classification of Property: 

Real 

Personal 

{check one} 

H 

i 

Agricultural 

Commercial 

Industrial 

Residential 

i 

Developmental 

Utility 

(check one) 

Currant Assessed Value (also known as State Equalized Value} as established by the BOR: 

293,680 

| 

Burrent Taxable Value as established by the BOR! 

| 

i 

116,774 

What do you believe is the fair market value (also known as True Cash Value)? 

116,900 

‘Muitiply the True Cash Value by .6 “and enter here, This is your contention of Assessed Value. 

233800 

] 

i 

Ifyou believe the Taxable Value differs from your contention of Assessed Valug, enter your contention of Taxable Value. 

120,000 

Section 8: Classification Information only the mt Dap't of Treasury may appeal this issue to the Tribunal* 

Parce! |dentifloation Numbar: 

H 

12-13-302-001 

Current Classification of Property as established by Board of Review: 

Raat 

Personal 

{check one) 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Rovsfopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check ons) 

hi 

i 

su] 

| 

Agricultural 

Gommercial 

industrial 

Residentiai 

Timber-Cutover 

Devéiopmental 

Utility 

(check one) 

improved property, how Is the property currently being used? 

90% Vacant Deteriorated Buildings and parking fot 

Tf improved property, for what use was the property designad? 

| 

Retail / Residential 

:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARON 

oR 

DPA 

GOVERNOR 

LANSING 

I 

Section 4: Issues Being Appealed (check al that apply) 

— 

[4 True Cash and Taxable Value 

jm] Poverty Exemption 

i 

[J Taxable Value Only {calculation} 

[| Disabled Veterans Exemption 

[71 Uncapping of Taxable Vaiue 

a Eligible Manufacturing Personal Property (ESA) 

[7] exemption from Taxation (other than the denlal of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| 

The buildings have exceeded their Economic Life. 

! 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

we 

R025 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: [] Marbh 

[J way 

[2 pecember 

If No, check the applicable reason(s): 

| 

Not required to attend 

i 

[| Assassment Change Notice was not recelved by Petitioner 

H 

[J Appenting a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

[] Appealing within 35 days of State Tax Commission Order 

| 

[ml] Appealing within 36 days of receipt of Notice of Uncapping 

equest a poverty exemption at the BOR? [] Yes 

4 No

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARON EN 

DPA 

GOVERNOR 

LANSING 

Fee information 

Does the subject property have a Principal Resldence Exemption of at least 50% as of the date of the filing of this petition? 

i 

[I] Yas 

[w] No 

pealing ONLY the denial of a Poverty Exemption or Disabled Veteraris Exemption? 

Are you ap 

[i] Yes 

[7] No 

If you answered yes to aitiar 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 baing appealed, not to exceed a tota! filing fee of 

$1,000. 

i 

1 your property Is residential property (see MCL. 206.762) and 

the State Equalized Valus or Taxable Value in contention is: 

Filing Feels: 

$100,000.00 and under 

$126.00 

$100,000.01 to $600,000.00 

$200.00 

$0var $600,000.00 

$300.00 

Hf your property is 

NOT residential property (see MCL 205.762) and 

i 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee ls: 

| 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

| 

| 

If your property ls 

NOT residential property and the State Equalized Value or Taxable Value in contention Is $100,000.01 or greatar the 

appeal does not qualify for Smali Claims. Therefore, an Entire Tribunal petition must be filed.

Page 5

i 

TAT 

ZH 

Ti 

a 

iS 

5 

55 

NESS 

i 

HA 

N 

deh 

Y: 

W 

Pt 

H 

i 

Xr 

55 

4 

= 

ih 

i 

35 

fe 

nis” 

ge 

42 

37 

st, 

ER 

5 

2 ge 

& 

He: 

Dh 

i 

oot 

35 

pn 

" 

4 

I 

To 

Nie 

fi 

RET 

wg 

i 

= 

& 

fo 

9 

5 

3 

oe 

i 

Eo 

Hie 

ve 

4 

Eo 

La 

or 

25 

A5¢ 

a. 

3 

1 

fit 

Sh 

oe 5 

is, 

f= 

i ft 

oY 

an 

2 

o 

ris 

(5 

4 nse 

ik 

pe 

ETRE 

TREAT, 

£3 

Rs 

iss 

RE 

fis 

a SERN i Rak 

7 

Bip 

5 

Se 

Cs 

id 

Git 

Fa 

Tk 

i 

2 

Be 

os 

pid 

he 

GE 

oa 

GES 

a 

ak 

a 

4] 

i 

0 

WL 

3 

17) 

i 

i 5 

L 

be 

¥isd 

2 

Se 

ir 

2d Se) 

fa 

B 

oF 

wu 

16 n

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Frank Kezi 

Petitioner 

! 

Docket # 

\ 

City of Warren 

Respondent. 

PROOF OF SERVICE 

Glenn M. Eckert of Select Business Agency LLC states that on May 21% 2025 

He served a copy of the Amended Petition to MTT and the City of Warren 

Assessing Department for Tax Adjustment. 

Scott Miller 

Assessment division 

City of Warren 

One City Square 

Warren MI 48092 

(F#"T 

Glenn M. Eckert, by, USPS 

27241 Dowland St,

Page 7

Glenn Eckert 

27241 Dowland St. 

Warren, MI 48092 

METROPLEX MI 480 

21 MAY 2025 

PM 7 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909 

GEES 

TITERS 

| 

RE 

aR 

In tm | 

mn 

a a

PDF reading copy

← View full record