Lewis.pdf
Linda Lewis, Petitioner V City Of Detroit, Respondent · 25-003532-TT
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Page 1
RECEIVED
AUG 0 1 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MARLON |. 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) 279, 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
Md.
Last
Yame/Company
Namo
Linda
ors:
Mailing Address (No.,
Street,
2.0. Box or
Rural Route)
09
ar
av
[A
State
hat
yi
Fog
|
Telepl rete (2 P 354 ody
E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail)
(ungelafpintha 0) gail
com
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First "Avice do
ML
Last Name fin the 1
Firm Name (if any)J
Mailing
Address (No., Street, P.O. Box or Rural Route)
20k
.
: Ww
ave
State
ZiP Code
Cetrot
M{
420]
Tetephone 2 A- 5 d
B aod
Emall Address (do not enter untess you want MTT to send al correspondence via emall)
angela
pinch ( gal, co nn)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
HM Yes*
[] Now
appealing?
*If yes, use a multipte parcel form for information regarding any contiguous parcels.
2
**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited.
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first property’s address)
22 Sand pay lane.Page 2
STATE OF MICHIGAN GOVERNOR LANSING Section 4: Issues Being Appealed (check ati that apply) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA DIRECTOR H True Cash and Taxable Value [1 Poverty Exemption B® Taxable Value Only (calculation) [J pisabled Veterans Exemption [mu] Uncapping of Taxable Value OO Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial ofa [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Please See ortfachvyervies Section 6: Jurisdictional issues Year(s) you are appealing: 804 tt + A082 6 Did you protest the assessment at a Board of Review (BOR)? WR ves [m0] No if Yes, check which BOR you attended AND attach the BOR decision: B March O July [mi] December If No, check the applicable reason(s): Not required to attend O Assessment Change Notice was not received by Petitioner [mm] Appealing a purported Clerical Error ar Mutual Mistake of Fact (if yes, include explanation In Section 5) [] Appealing within 35 days of State Tax Commission Order Appealing within 35 days of recelpt of Notice of Uncapping
Page 3
STATE OF MICHIGAN
..
GRETCHENWHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
fe
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels,
Parcel Identification Number: 2712409, 25
Classification of Property:
isl Per
(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:
5259 ,5n0
Current Taxable Value as established by the BOR:
a 34, io
What do you believe is the fair market value (also known as True Cash Vaiue)?
Multiply the True Cash Value by .B and enter here. This is your contention of Assessed Value.
If you belleve 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*
Paroel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Pergonal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(checkone)
{f improved property, how is the property currently being used?
Ifimproved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I, 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? MN Yes [I] No Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [| No 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. [fyou are appealing more than one parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $26.00 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 $126.00 $100,000.01 to $600,000.00 $200.00 $Over $500,000.00 $300.00 if your property is NOT residential property (see MCL 206.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $260.00 * Plus $26.00 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 *Requiredy A Petitioner or Attorn: uthbrized Represe) nature: Isl
Page 5
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner’s Contact Information:
First Nams/Company Name
.
MA.
Last
Name
Linda.
twee
1S
Valuation information:
Parcel Number: 2184 0945
Classification of Property:
Real
Pargonal
{check one)
Aplus:
Commerclal
Industrial
Residential
Timber-Cutover
Developmental
ai
{check one)
Current Assessed Value (atso known as State Equalized Value) as established by the Board of Review:
AAS, S00
Current Taxable Value as established by the Board of Review:
2.34 [49
What do you belleve is the fair market vaiue (also known as True Cash Value)?
Divide the falr market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
if your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
Valuation Information:
Parce! Number;
A] 0000 (0. 032
Classification of Property:
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmentat
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:
Current Taxable Value as established by the Board of Review:
What do you belleve Is the falr market value (also known as True Cash Value)?Page 6
Coleman A. Young Municipal Center . 2 Woodward Avenue, Suite 105 Spite) Spin 2 Detroit, Michigan 48226 N www.detroitmi.gov Fisparty Assasemiant Board of Raview 05/16/2025 LEWIS, LINDA PINCHEM, ANGELA 59 SAND BAR LANE 22 DETROIT MI 48214 . RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER: M-001§ 65 nance The March Board: of Review has considered the-appeal ori the 2025-assessment for the below -escribed property ~~ and concluded that: FINDING OF FACTS: 1. Parcel Number: 27240925. 2. Property Address: 59 SAND BAR LANE 22 3. District: 0 4. Property Classification: 407 (RESIDENTIAL CONDOMINIUMS) NEZ Homestead .5 6. Principle Residence Exemption: 100% 5. Property Legal Description: UNIT 22 WAYNE COUNTY CODOMINIUN PLAN NO 920 * MORGAN WATERFRONT HOMES " REC L44997 PB8-149 DEEDS WCR 21/1055 2.3256% 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 roli 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 355,700 295,500 2025 Taxable Value 355,700 234,140 if you are dissatisfled 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 7
Coleman A. Young Municipal Center i 2 Woodward Avenue, Suite 105 a di 2 Detroit, Michigan 48226 x: _ www.detroitmi.gov Peoopety Axseuament Board of Review civrar DETROIT. 06/16/2024 PINCHEM, ANGELA 59 SAND BAR LANE 22 DETROIT MI 48223 RE: 2024 MARCH BOARD OF REVIEW PETITION NUMBER: M-64519 “The March Board of Review has considered fhe appeal on the 2024 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 21000060.022 2. Property Address: 59 SAND BAR LANE 22 3. District: 5 4. Property Classification: 407 (RESIDENTIAL CONDOMINIUMS) Ad Valorem 6. Principle Residence Exemption: % 6. Property Legal Description: UNIT 22 WAYNE COUNTY CODOMINIUM PLAN NO 920 * MORGAN WATERFRONT HOMES * REC L44997 P88-149 DEEDS, WCR 21/° 6. Petitioner timely filed an appeal to the March Board of Review. 7. The March Board of Review considered (if any) peiitioner'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 A of 1994 Before Appeal After Appeal 2024 Assessed Value 300,700 300,600 2024 Taxable Value 75,898 300,600 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.
Page 8
JERON BENSON Construction COMPLETE CONSTRUCTION SERVICES 418 NORTH MAIN ST, ROYAL OAK, Ml, 48067 EMAIL: SUPPORT@JBC313.COM www.jbe313.com Call 888.4JBC.313 Fax 313.935.4755 Customer Name: Customer Phone Number: Linda Lewis (313)354-2046 Job Location: Email: 59 Sand Bar, Detroit, MI Dre_pinch@yahoo.com Estimate Date: Estimate number: Jeron Benson Construction, LLC hereby submits specifications and complete estimates for: o Replace all damaged spindles Repair all damages to the hardwood flooring Repair/replace intercom Repair floor boards that have separated Install all missing floor transitions Repair/replace all damaged/molded mouldings Inspect and tune-up furnace Reroute high efficiency pipes so that they do not block the furnace filter rack Remove rust from furnace Close up any holes where piping is running through to the exterior of home Inspect hot water heater Caulk and paint any damaged/gapped mouldings throughout home Snake out backed up toilet and install new fill valve Tighten up all loose faucets Repait/replace all damaged tiles Remove unused gas line Repair/replace kitchen ceiling where water leak existed Paint repaired to ceiling Clean out chimney Inspect chimney to make sure chimney damper open and close Inspect patio doors and ensure it open and closes properly Repair burn in hard wood floor Clean the duct system throughout home Color match and paint all walls and ceiling that are discolored © © © © © @ © © © © © © © © © © © 0 @ © © ©
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Inspect jets in hot wb Replace rusted shower head Remove any molded caulk in shower and recaulk Repair exposed duct work in attic Remove and reinstall dryer vent properly Inspect roof as theres a moisture stain on roof sheathing Repair damaged moulding in garage Inspect electrical panel ‘Replace rotted wood on exterior of home Paint replaced rotted wood Scrape and paint weathered, exterior windowsills Tuck-point all brick missing mortar Reinstall electrical device hanging on exterior of home Level then repair cement in driveway and perimeter of home Replace weatherstripping on garage Inspect gutters and make appropriate repairs Install gutter downspout extensions Repait/replace deteriorated threshold Scrape and paint soffits Remove existing roof Install sheathing where needed Install new dimensional shingles to code Clean up and haul away debris @ © 6 8 8 © 0 6&6 © 6 06 6 © 6 0 © © 6 0 ¢ OC © WE PROPOSE to perform this work together with supplying the labor and materials specified above, according to the terms and conditions of the Agreement for the sum of: $116,389.00 It does not include unforeseen price increases and/or additional labor and materials which may be required should additional work arise. There is no refund on any payments made, exchanges only. This estimate is open for acceptance for 30 days. Payment is to be made as follows: Date: Authorized by: Jeron Benson Your proposal is accepted together with the specifications, prices, conditions and payment terms written above and within the Agreement. This acceptance is specific authority to proceed. Payment will be made as indicated in this proposal and according to the terms and conditions in the Agreement. Date: Signature Date: Signature
Page 10
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Angela Pinchem Detroit, MI 48201 313-354-2046 Angelalpinch@gmail.com Date: July 15, 2025 To: Michigan Tax Tribunal Subject: Property Tax Appeal — 59 Sand Bar Lane, Detroit, MI Dear Tribunal Members, 1 am writing to formally appeal the property tax assessments for the years 2024 and 2025 for the home located at 59 Sand Bar Lane in Detroit, Michigan, owned by my mother, Linda Lewis, Background When we purchased the home in 2023, the property taxes were $6,245. We believed they would remain the same or decrease, as the property was becoming Linda’s primary residence. However, in 2024, the taxes unexpectedly increased to over $25,000, raising her monthly mortgage by more than $2,200—an amount she simply cannot afford. We were not informed that we needed to appeal the 2024 assessment with the Board of Review in order to preserve our right to challenge it with the Michigan Tax Tribunal. Unfortunately, we missed that opportunity. In 2025, we did file with the Board of Review, and while the taxes were reduced to approximately $12,000 for the summer bill, her monthly mortgage still increased by over $1,500. This remains unaffordable, and we are now at serious risk of losing the home. Timeline of Sales o 02/10/2020 — Sold from Morgan Waterfront to Detroit Brick Properties for $549,000 e 10/07/2021 — Sold from Detroit Brick Properties to US Bank/Fidelity & Guaranty for $550,000 o 09/14/2023 — Sold from US Bank/Fidelity & Guaranty to Angela Pinchem for $604,000 o 2023 taxes: $6,245.73 We believe the property should have been uncapped when it was sold to an investor in 2021. However, this did not occur, and the taxes remained artificially low until our purchase in 2023. This gave us a false impression of the ongoing tax burden, and we may not have moved forward with the purchase had the proper uncapping occurred and the future liability been made clear. Assessment Disparity This home is the smallest on the street, yet it carries one of the highest property tax bills in the entire
Page 15
2023 Address Last Sale Price SF Taxes SEV Capped Value 18 Sandbar $2,000,000 (2019) N/A $6,246 $579,000 $75,898 26 Sandbar $1.3M (2024) 6,964 $1,474 $21,300 $22,365 107 Sandbar $490K (2023) 5,140 $730 $20,900 $11,082 83 Sandbar $695K (2023) 4,106 $2,056 $24,000 $24,900 51 Sand Bar N/A N/A $700 N/A N/A 82 Sand Bar N/A N/A $2,000 N/A N/A 58 Sand Bar N/A N/A $1,900 N/A N/A 162 Sand Bar N/A NA $1,600 N/A N/A 74 Sand Bar N/A N/A $8,000 N/A N/A 59 Sand Bar $604K (2023) 3,200 $25,000 N/A N/A It is clear from this comparison that our tax burden is excessive and out of alignment with the rest of the neighborhood. Homes valued at more than double are paying significantly less in annual taxes. Current Situation With the increased tax burden and an unaffordable mortgage, we are at risk of foreclosure. Compounding this, the home needs significant repairs, and we’ve attached a professional estimate outlining the scope and cost of the work required. This financial strain is unsustainable. Request We respectfully request that the Tribunal: 1. Reassess the 2024 and 2025 tax years to align with similar homes in the neighborhood. 2. Consider tax relief based on excessive valuation, and the property’s condition. Our intent is not to avoid our responsibilities but to secure a fair and manageable tax assessment that reflects the market and property condition. Thank you for your attention to this matter. We appreciate your time and understanding. Sincerely, Angela Pinchem On behalf of Linda Lewis 313-354-2046 Angelalpinch@gmail.com
Page 16
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