25 002229 Pet Prehearing Statement and Valuation Disclosure.pdf
Mansfield Storage LLC, Petitioner Vs. City Of Detroit, Respondent · 25-002229-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Mansfield Storage LLC ______, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002229 City of Detroit__________, Respondent(s) __X__ PETITIONER'S PROPERTY PREHEARING STATEMENT ____ RESPONDENT'S PROPERTY PREHEARING STATEMENT Petitioner's representative:_____Christopher P. Wylie__Wylie Group LLC______ Respondent's representative:____Kevin C Richard, City of Detroit Law Dept____ I. VALUATION INFORMATION: A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each parcel and tax year at issue as established by the Board of Review (BOR): Parcel Number: ______22057119.003L____________________________ Year TCV AV TV 2025 750,000 375,000 375,000 2026 See below Petitioner Requests that 2026 be severed and administered under a new docket 22057119.003L was Split on 11/25/2025 with 22057121.001, 22057120.005L into 22057120.006 B. Your contentions of TCV, state equalized value (SEV), and TV for each parcel and tax year at issue: Parcel Number: _____22057119.003L _____________________________ Year TCV SEV TV 2025 430,000 215,000 215,000 2026 TV Cap must apply 0 on this parcel 0 on this parcel
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MTT Docket No. __25-002229__________________ Page 2 of 5 C. Amounts in dispute between the BOR values and your contentions of value for the tax year(s) at issue: Parcel Number: _____22057119.003L _____________ Year TCV SEV TV 2025 320,000 160,000 160,000 2026 0 on this parcel 0 on this parcel 0 on this parcel II. TAX INFORMATION: A. Have taxes been paid for each property for each tax year at issue? _x_Yes ___ No III. FACTUAL STATEMENT OF CLAIMS: A. Describe any additions or losses for each property for each tax year at issue (by parcel number and tax year): _____Buildings mostly demolished_____________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ B. Classification of each property for each tax year at issue (by parcel number Parcel No: Tax Year Classification 2025 Industrial 2026 Industrial C. Current use of each property for each tax year at issue(by parcel number): __2025 and 2026 vacant___________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ D. The use for which the property was designed, if different than above (by parcel number): ________Industrial________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ E. Contention of highest and best use for each property for each tax year at issue, if different than the property’s current use for each tax year at issue (by parcel number):
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MTT Docket No. __25-002229__________________ Page 3 of 5 ___Outside storage and related support________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ F. Your factual statement of claims in support of your contentions, including additions and losses, if any (i.e., what facts are you relying on in support of your claim or defense?): _____SEV and TV Exceed 50% of the Fair Market Value which should be set as the True Cash Value of the property under MCL 211.27 AND 27a ________________________________________________________________ _____See comparable sales. We generally accept the Respondent’s land value but contend that the building values assessed by Respondent are higher than their value as of the tax days at issue.________________________ ________________________________________________________________ ____________________________ G. If non-uniformity of assessment is alleged, what evidence will you rely upon in support of your contentions? ________________________________________________________________ ___N/A__________________________________________________________ ________________________________________________________________ ________________________________________________________________ IV. ISSUES TO BE LITIGATED: A. Factual Issues: What is the true cash value of the subject property as of December 31, 2024? ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ B. Legal Issues: _____________________________________________________________ __ What are the proper assessed and taxable values for the subject property for the 2025 tax year? ________________________________________________________________ ________________________________________________________________ ______________ V. DO THE PLEADINGS NEED TO BE AMENDED TO CONFORM TO THE EVIDENCE? __X_ Yes ___ No If yes, state all necessary amendments (a motion may be required to amend the pleadings):
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MTT Docket No. __25-002229__________________ Page 4 of 5 ____________Petitioner requests that 2026 be severed and placed in abeyance pending resolution of this Docket because the taxable value determination will depend in large part on the resolution of this docket. ________________________________________________________________ ________________________________________________________________ __________________________________________________________ VI. ARE THERE CONSOLIDATION ISSUES? ___ Yes _x__ No If yes, state the cases, by docket number, that should be consolidated with this case (a motion may be required to consolidate the cases): ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ VII. PENDING OR ANTICIPATED MOTIONS OR OUTSTANDING DISCOVERY ISSUES, IF ANY: A. Motions: _____Motion to sever 2026 and place that year in abeyance ___________________________________________________________ ________________________________________________________________ ________________________________________________________________ B. Discovery: _______ Post valuation disclosure production of the appraisal work files of Respondent’s appraiser. _________________________________________________________ ________________________________________________________________ ________________________________________________________________ VIII. WITNESSES - IDENTIFY THE NAME AND ADDRESS OF ANY PERSON WHO MAY TESTIFY AND PROVIDE A GENERAL SUMMARY OF THE SUBJECT AREA OF THE TESTIMONY OF EACH PERSON IDENTIFIED: ___ • Christopher P. Wylie – in his capacity as the preparer of the valuation disclosure Any and all witnesses listed by Petitioner. • Any and all necessary rebuttal witnesses. • Any and all custodians of the records. _____________________________________________________________ As provided by TTR 241, a person, other than a rebuttal witness, who is NOT identified as a witness in the prehearing statement, shall NOT be permitted to give
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MTT Docket No. __25-002229__________________ Page 5 of 5 testimony, unless, for good cause shown, the Tribunal permits the testimony to be taken. IX. NUMBER OF DAYS REQUIRED TO PRESENT YOUR CASE: _1/2_____ By ___s: Christopher P Wylie_______________ Date __9/8/2026_______ Failure to file and exchange this prehearing statement, as required by the Tribunal, shall result in the commencement of the prehearing conference as a show cause hearing. See TTR 251(8). See also MCL 205.732. PROOF OF SERVICE On September 8, 2026 I sent via Email a copy of Petitioner’s Prehearing Statement with Valuation Disclosure in the instant matter to: Kevin C Richard cpw@wyliegroup.us I declare that the statement above is true to the best of my information, knowledge, and belief. /s/ Christopher P. Wylie Dated: September 8, 2026
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VALUATION DISCLOSURE FOR MTT DOCKET 25-002229 MANSFIELD STORAGE LLC v CITY OF DETROIT 12710 Adjacent to the North; showing that all the street facing structure of 12700 has been torn down Note that inset has address on mailbox enlarged The commercial/industrial property at 12700 Mansfield Street in Detroit, MI sold for $430,000 on July 23, 2024. Property Details NOTE 12700 Buildings are nearly all torn down and the part that remains is just a shell Type: Industrial / Commercial (six connected buildings) 76,464 Size: 30,337 square feet 5.62 Subject Value 430,000.00 Lot Size: 1.76 acres Based on Sale of the Subject on Year Built: 1953 30,337.00 Sale Date: July 23, 2024 76,666 199,670 Bldg 1 Sec 1 is the only structure preserved even in part 14,547.50 Land value per square foot 2.60 Shaded in Blue in the building schematic above Remaining Value for Building 230,330.00 Value per SF of Bldg not fully demolished 15.83 Comp 1 The commercial property at 14300 Meyers Road, Detroit, MI 48227 last sold for $400,000 in November 2025. [1, 2] Property Overview Property Type: Industrial / Commercial Building Square Footage: ~15,778 sq. ft. Year Built: 1951 Features: 20-foot ceilings, upgraded 3-phase electrical power, multiple loading bay doors, and sits on a 0.57-acre lot. Land Bldg Total SP Acres 0.57 SF/Acre 43,560 SF 24,829 15,778 Price/SF 2.58 21.29 64,045 335,955 400,000 Comp 2 The commercial property located at 14225 Schaefer Hwy, Detroit, MI 48227 most recently sold for $500,000 on January 12, 2026. Prior to this transaction, the 43,848-square-foot industrial/specialty building had been listed on the market at various higher price points, ranging from $599,900 to $699,900. Lot Size: 1.78 AC / ~77,537 SF (or 1.75 AC depending on the public record source) Building Size: 54,048 SF Land Bldg Total SP Zoning: M4 (Industrial District) SF 77,537 54,048 Year Built: 1950 Price/SF 2.58 5.55 200,000 300,000 500,000 Comp 3 The property at 12750 Mansfield St, Detroit, MI 48227 last sold for $240,000 on June 30, 2023. Key facts about the property: Type: Commercial / Residential parcel history Last Sold: June 30, 2023, for $240,000 Lot Size: Approximately 54,450 sq ft (or listed across records with large commercial building footprints up to 13,700 sq ft Land Bldg Total SP 240,000 SF 54,450 13700 Price/SF 2.57 7.30 140,000 100,000 240,000 Submitted by: s: Christopher Wylie 9/8/2026 Land Value per City supported by sales This is the view of the remaining building from the North looking south across the land cleared with the demo of 12750 Mansfield
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