26-000342-TT Parcel 08009821. PRE.pdf
Brandon A Guess, Petitioner V City Of Detroit, Respondent · 26-000342-TT
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Page 1
SEIT, £ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Brandon A Guess ,s Petitioner(s) v MOAHR Docket No. 26-000342-TT Lynnette Rhymes s Respondent(s) PROOF OF SERVICE states that on 04/09/2026 he/she [date of service] Lynnette Rhymes [Name of person serving/mailing petition] served a copy of the respondent's answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Brandon A Guess 16905 Inverness Detroit, MI 48221 Lynnette Mynea [Sfgnature of pefSon who is serving/mailing copy] Lynnette Rhymes [Print/type name of person serving/mailing copy] MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 611 W. OTTAWA ST » P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. 26:000842TT 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 M.L 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 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) taxtribunal@detroitmi.gov Section 3: Subject Property Information Parcel Identification Number(s): 08009821. Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). [ves [J No [ NotApplicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)
Page 3
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: 4 Notice of Denial of Principal Residence Exemption was issued O Denial by Board of Review O Denial by Dept. of Treasury [| Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: O March [H| July O December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denled: 07/17/025 Signature *required Respondent or Attorney/Authorized Representative’s Signature: Is! / tte hynes J J
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing a small claims answer. 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent's Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent's Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent 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 Respondent or Respondent'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: « Parcel Identification Number(s): Each parcel number being appealed must be listed. « Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. « Classification of Property: Check the classification of the property being appealed. Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent's answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: « List the tax year(s) denied: List the year(s) denied by the denial document. o Check what action prompted this appeal: Indicate what document or action occurred to cause Petitioner to appeal. Check only one. « If you check “other:” Describe the action which prompted this appeal. Use a separate sheet of paper, if necessary.
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR o If Petitioner is appealing from a Board of Review denial: Indicate which Board of Review took action and indicate the date the Board's denial notice was mailed to Petitioner. « List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Provide the date listed on the denial. Signature: A signature by Respondent's attorney or authorized representative is required. REMINDERS: Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the exemption denial notice or other order being appealed. Failure to submit the answer form to the Tribunal may result in the conducting of a default hearing. You must submit the original, signed completed answer form to the Tribunal. You should also keep a copy for yourself. It is your responsibility to provide the Petitioner, or Petitioner's attorney or authorized representative, with a copy of any attachments submitted with the Answer form. The Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states that failure to provide the copies to the Petitioner at least 21 days in advance of the hearing may result in the exclusion of the attachments. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
Page 6
COLEMAN A. YOUNG MUNICIPAL CENTER 2 WOODWARD AVE.. SUITE 804 CITY OF DETROIT DETROIT, MI 48226 OFFICE OF THE CHIEF FINANCIAL OFFICER PHONE 313-224-3035 OFFICE OF THE ASSESSOR FAX: 313-224-4270 - Ys 771d| OPERATIONS AND ADMINISTRATIVE SERVICES E-Mail: AssessorsPREAudit@detroitmi.gov Principal Residence Exemption (PRE) Denial Notice Date: 7/23/2025 Parcel #:08009821. GUESS, BRANDON & KING, DEBORAH Taxpayer Name: Seh0s 3 gs Property Address: oct ur 3 Fri 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 to 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.govtaxtrib/small-claims If you have any questions regarding this matter, contact us at 313-224-3035 or via cmail at AssessorsPREAudit(@ detroitmi.gov [SECTION 2 Applicable PRE Adjustments Orig PRE Adj PRE 2025 PRE AGIUSIMENN wr ereesrsssssssseseesersessiesessasscne 100.00 0.00 2024 PRE AGUSIMENL ocerccovervvereverrssesrssesesessesessesssassssssssss 100.00 0.00 2023 PRE AQIUSIMEN! +..cvvvrvveneveerssssssmsessssssesssessesssone 100.00 0.00 2022 PRE AGIUSIMENT <...voovorreereiisscsiesecrasesssmmesssssssssssesses 100.00 0.00 Thonk you [or your cooperation. City of Detreit Office
Page 7
City of Detroit
Michigan Department of Treasury
2742 (Rev. 7-22}
Notice of Denial of Principal Residence Exemption
fssusd under authority of Public Act 206 of 1893
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
R
PART 1: PROPERTY INFORMATION Type of print legioly Use a separate form for each property number.
1.
Property tax identificabon
number
2. Name of Local Un (Check Township of Cy)
3. County
08009821.
Bev
Detroit
WAYNE
Steal address of propery (Provide a Compleie Address)
16905 INVERNESS
5.
Name of Owner (First, Mxidle, Last)
6. Owner's Last Four Digits of Sociel Securty Number
7.
Owners Daytime Telephone Number
GUESS, BRANDON & KING, DEBORAH
XXX-XX-
8.
Name of Co-Owner (First, Midle, Last)
9. Co-Owner's Last Four Digits of Social Security Number | 10. Co-Owner's Daytime Telephone Number
XXX-XX-
11.
Mailing address if different than property address (street of RR, city, state. Zip code)
12. Your exemption was denied/adjusted for the following reason:
[J
e. The owner is not & Michigan resident.
0
b. The property claimed is not the owner's principal residence.
dO
c. The person claiming the exemption is not the owner.
0
d. The person claiming the exemption. claimed or was granted. a substantially similar exemption in another state.
I]
e. Other.
Failure
to timely submit all required documentation
to
the City of Detroit PRE audit
13. Claim Denied for Calendar Year(s).
14.
Percenlage Adjusted to.
(soe instructions)
See attached denial notice for years denied
0
%
PART 2: CERTIFICATION
15. Name of the Local Assessor {Print or Type)
Charles Ericson
17.
Date
7/23/2025
16. Signature
of Local Assessor
714
Fi yy
Lad
18. Address:
2 Woodward Ave
Ste.
B04 Detroit,
MI 48226
Homeowner's Right to Appeal
with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35
gan Tax Tribunal can be initiated by the timely filing of a petition. The petition must
pproved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at
Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and
Michigan 48909 or complete the form online
If you disagree
days of the denial. An appeal with the Michi
be a Michigan Tax Tribunal form or a form a
lwww.michigan.gov/taxtrib. You can print the
mail the completed form to the Michigan Tax Tribunal at P.O.Box 30232, Lansing,
land submit electronically,
if provided for by the Michigan Tax Tribunal.Page 8
Parcel Number:
08009821.
Jurisdiction:
CITY OF DETROIT
County:
WAYNE
Printed on
04/09/2026
Grantor
‘Grantee
|
‘sale
sale
Inst.
[Terms
of Sale
[Liber
Verified
~ [prent.
Price
Date
Type
&
Page
By
Trans.
WELLINGTON, WELLINGTON, VI GUESS,KING, BRANDON, DEBOR
103,000) 10/04/2021
[03-ARM'S LENGTH
2021366060
[PROPERTY TRANSFER | 100.0!
|
18,400] 05/01/1974 WD
03-ARM'S LENGTH
00008:00690
|
PROPERTY TRANSFER
0.0
a
a
i
‘Property Address
N
Class: RESIDENTIAL-IMPRO |Zoning:
RL
[Building Permit (s)
Date
Number
[status
ji
|16905 INVERNESS
RN
oo
“School: DETROIT CITY SCHOOL | DISTRICT
RN
|
[P.R.E.
0%
|
CT
Owner's Name/Address
‘WARD¥:
08
Ee
—
pp=——
-
|GUESS,
BRANDON
& KING,
DEBORAH
|
5036
E
CERT]
i
=
i
16905
INVERNESS
026
Est
TCV 146,173
re
/
:
92.05
|
DETROIT MI
48221
¥
| Improved
Vacant
Land Value Estimates
for Land Table 2R225.2R225-MARTIN
~ PILGRIM
- DEXTER
Public
N
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
e———
1
*
—
—
{
Dirt
Road
50.00
119.00
1.0000
0.0000
0
100
0
Tax Description
|
[pice ® Road
SQ FT RATE BY SIZE
5,968.000 Sq Ft
0.72
100
4,307
W INVERNESS
223 LOG CABIN HEIGHTS
SUB L31
Ix
paved Road
* denotes
lines that do not contribute
to the total acreage calculation.
P52 PLATS, W C
R 8/171
50
X 119.027
|X
Storm Sewer
|
50 Actual Front Feet,
0.14
Total Acres
Total Est.
Land Value
=
4,307
Comments/Influences
|x
|sidewalk
L
oo
BN
'X
Water
:
x
|sewer
Land Improvement Cost Estimates
x
Electric
| Description
Rate
Size
% Good
Cash Value
x
|gas
D/W/P:
4in Concrete
7.58
400
20
606
Curb
Fencing:
Wire Mesh,
#11
3.55
100
20
71
|x
|street
Lights
Total Estimated Land Improvements
True Cash Value
=
677
X
|Standard Utilities
t
———
pm
Underground Utils.
|
Topography of
hl
Site
'X [Level
oo
|
Rolling
|
%
Low
FN
|High
==
Landscaped
=
Swamp
=
Wooded
=
Pond
==
Waterfront
Ravine
Wetland
.
E—
;
Flood Plain
Year
|
Land]
Building
Assessed)
Board of
Tribunal/
Taxable
|
Value|
value
Value|
Review,
Other
value
|
|
-
|
al
|
Who
When
What
2026
|
2,200
70,900
73,100
|
1
34,319C
-
:
——
AT
08/22/2023 DESKTOP RE 2025
2,200
"56,200
58,400
=
58, 400A
33,417¢|
The Equalizer.
Copyright
(c)
1999
- 2009. ITYL 04/15/2016 TYL-FINAL
———
-
hs
|
Et
EY
[Licensed
To:
City
of
Detroit,
County of
|TyL 01/23/2015 TYL-ADV RE goa
600]
18,000
__48,600)
48, 6004
32, 413C|
Wayne,
Michigan
12023
600
37,700
38,300
38,3002
30,870C
*** Information herein deemed reliable but not guaranteed***Page 9
Residential Building
Building Type
iX [single Family
{Mobile Home
Town Home
Duplex
A-Frame
X Wood
Frame
Building
Style:
SINGLE
FAMILY
Yr Built
Remodeled
1924
2
0
Condition:
Average
Room List
Basement
1st Floor
2nd Floor
Bedrooms
! I
(1)
Exterior
Wood/Shingle
Aluminum/Vinyl
Brick
X Brick/Siding
Insulation
(2)
Windows
IMany
Large
xX
Avg.
X
Avg.
Few
Small
Wood Sash
Metal
Sash
Vinyl
Sash
Double Hung
Horiz.
Slide
Casement
Double Glass
Patio
Doors
Storms
& Screens
(3)
Roof
Gable
Gambrel
X
Hip
Mansard
Flat
Shed
X
|Asphalt Shingle
Chimney:
Brick
1 ofl
(3)
Roof
(cont.)
Eavestrough
Insulation
0|Front Overhang
0/Other Overhang
(4)
Interior
Drywall
Plaster
Paneled
Wood
T&G
Trim
& Decoration
Ex
|X
Ord
Min
X
Size
of Closets
Lg
|X ord
Small
Solid
X H.C.
Floors
Doors
(5)
Kitchen:
Other:
Other:
(6)
Ceilings
N
(7)
Excavation
Basement:
637
Crawl:
0
S.F.
Slab:
314
S.F.
Height
to
Joists:
S.F.
0.0
(8)
Basement
Conc.
Block
Poured Conc.
Stone
Treated Wood
Concrete
Floor
(9)
Basement Finish
Recreation
Living
Walkout Doors
No Floor
Walkout
Doors
(10)
Floor Support
SF
SF
(B)
SF
(A)
Joists:
Unsupported Len:
Cntr.Sup:
X
[Gas
Parcel Number:
(11) Heating/Cooling
0il
Elec.
Wood
Coal
Steam
Forced Air w/o Ducts
Forced Air w/
Ducts
Forced
Hot Water
Electric Baseboard
Elec.
Ceil.
Radiant
Radiant
(in-floor)
Electric Wall Heat
Space Heater
Wall/Floor Furnace
|Forced Heat
&
Cool
Heat Pump
No Heating/Cooling
Central Air
Wood
Furnace
(12)
Electric
0/Amps Service
No./Qual.
of Fixtures
Ex.
|X |ord.
|
|
0.
of Elec. Outlets
Many
| X
Ave.
(13)
Plumbing
Average Fixture(s)
3 Fixture Bath
2 Fixture Bath
Softener,
Auto
Softener,
Manual
Solar Water Heat
No Plumbing
Extra
Toilet
Extra
Sink
Separate
Shower
Ceramic Tile Floor
Ceramic Tile Wains
Ceramic
Tub Alcove
Vent
Fan
Min
Few
1
1
(14)
Public Water
Public
Sewer
Water Well
1000
Gal
septic
2000
Gal
Septic
Lump
Sum Items:
Water/Sewer
***
Information herein deemed reliable but
not guaranteed***
08009821.
Printed
on
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks
[Appliance Allow.
|
1
Interior
1 Story
| Area Type
[Cook
Top
Interior
2
Story
fre
=
=
Dishwasher
2nd/Same Stack
bos re
(1 Stor
|Garbage Disposal
Two Sided
56 cpp
ory
Bath Heater
Exterior
1
Story
Vent
Fan
Exterior
2
Story
Hot
Tub
Prefab
1
Story
Unvented Hood
Prefab
2
Story
Vented Hood
Heat Circulator
Intercom
Raised Hearth
Jacuzzi
Tub
Wood Stove
Jacuzzi
repl. Tub
Direct-Vented
Ga
Oven
=e
a
=
Microwave
oo
& Sn
|
[standard Range
|p
200
C2) oes
©
1,
elf Clean Range
Total Base New
:
307,988
E.C.F.
Total
Depr Cost:
184,803
X
0.764
Trash Compactor
Central Vacuum
Security System
Estimated
T.C.V:
141,189
Cost
Est.
for Res.
Bldg:
1
Single
Family
SINGLE
FAMILY
cl
(11)
Heating
System:
Forced Heat
&
Cool
Ground. Area
=
951
SF
Floor Area
=
1588
SF.
| Phy/Ab.Phy/Func/Econ/Comb.
% Good=60/100/100/100/60
Building Areas
Stories
Exterior
Foundation
Size
Cost
2
Story
Siding/Brick Basement
637
1
Story
Siding
Slab
264
1
Story
Siding
Slab
50
Total:
264,
Other Additions/Adjustments
Plumbing
2 Fixture Bath
1
3,
Porches
CPP
190
3,
WGEP
(1
Story)
120
12,
CPP
26
Garages
Class:
C
Exterior:
Siding
Foundation:
18
Inch
(Unfinished)
Base Cost
360
16,
Fireplaces
Interior
1
Story
1
5,
Totals:
307,
Notes:
ECF
(2R225-MARTIN
-
PILGRIM
-
DEXTER
(0053A))
0.764
=>
T
04/09/2026
(17)
Garage
[Year Built:
‘Car Capacity:
Class:
C
Exterior:
Brick Ven.
Stone Ven.
Common Wall:
Foundation:
Finished
2:
Auto.
Door
Mech.
Doors:
Area:
360
%
Good:
0
Storage Area:
0
‘No Conc.
Floor:
Siding
0
0
Detache
18
Inch
0
/Bsmnt
Garage:
Carport Area:
Roof:
s
C10
Blt 1924
New
Depr.
Cost
629
158,787
263
1,958
965
2,379
593
7,556
852
511
985
10,191
701
3,421
988
184,803
cv:
141,189