26-002407.pdf
Cochran 8930 Rohns Trust Ebony Petitioner V City Of Detroit Respondent · 26-002407-TT
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RECEIVED JUL 03 202 Ebony R. Cochran, Trustee 8930 Rohns Trust “AN TAX TRIBUNAL, 25959 Kelly Rd Ste D Roseville, MI 48066 313-673-5593 info@thedebtsurvivor.com June 26, 2026 Michigan Tax Tribunal 611 W. Ottawa Street Lansing, MI 48933 Re: Cure of Default Docket No. 26-002407-TT Petitioner: Cochran 8930 Rohns Trust Ebony Respondent: City of Detroit Parcel No.: 21076924-6 Property Address: 11149 Morang Ave, Detroit, MI 48224 To the Michigan Tax Tribunal: Please accept the enclosed documents as petitioner's submission to cure the default referenced in the Order of Default entered in the above-captioned matter. The Tribunal’s docket reflects that petitioner’s petition was received on April 21, 2026, and that a filing fee of $125.00 was posted. Petitioner is submitting the Tribunal-approved Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping together with an additional payment of $125.00 so that the total filing fee submitted equals $250.00. Enclosed please find the following: 1. Completed official Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping 2. Copy of the Order of Default 3. Copy of the Tax Docket Lookup Details reflecting receipt of the petition and posting of the $125.00 filing fee 4. Additional payment in the amount of $125.00 5. Supporting documents relating to valuation and the appeal Petitioner respectfully requests that the Tribunal accept these materials as curing the default and allow this appeal to proceed. Respectfully submitted,
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name Mm. Last Name/Company Name Ebony R Cochran/Trustee for 8930 Rohns Trust Mailing Address (No., Street, P.O. Box or Rural Route) 25959 Kelly Rd Ste D City or Town State ZIP Code Roseville Mi 48066 Telephone Number 4 3-673-5593 Email Address (do not enter unless you want MTT to send all correspondence via email) info@thedebtsurvivor.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 2 **If No, you must file separate appeals for each parcel Property Address (No., Street) 11149 Morang Ave City or Town County\ny State ZIP Code Detroit ayne Mi 48224
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [0 Taxable Value Only (calculation) Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Petitioner appeals the 2025 assessment and taxable value for Parcel No. 21076924-6, commonly known as 11149 Morang Ave, Detroit, Michigan 48224. The 2025 assessed value, state equalized value, and taxable value of $54,000 are excessive and do not reflect the subject property” s fair market value. Petitioner believes the 2025 true cash value is $72,000, with a corresponding assessed value and state equalized value of $36,000, and a taxable value of $36,000. The grounds for appeal are as follows: On November 6, 2023, the subject property was conveyed to The Debt Survivor LLC, predecessor in interest to petitioner, by Detroit Legacy Building LLC via Warranty Deed for a recorded consideration of $147,500 covering two contiguous parcels: 11149 Morang Ave and 11133 Morang Ave. Allocating the purchase price proportionally based on building square footage results in an approximate allocated purchase price of $72,000 attributable to 11149 Morang Ave. On May 9, 2024, the property was transferred by Quit Claim Deed into 8930 Rohns Trust, Cochran, Ebony as an internal trust transfer with no consideration changing hands. Comparable commercial improved sales in the immediate area during 2023 and 2024 support a true cash value substantially below the City’ s implied true cash value of $108,000. The City’ s own records reflect that the property has a Physical Percent Good rating of 60%, was built in 1955, is a Class C commercial retail structure, and contains approximately 3,600 square feet, all of which support a lower value. The taxable value appears to have been uncapped and reset following the November 2023 ownership transfer, resulting in a taxable value equal to the assessed value for 2025. Petitioner requests that the Tribunal reduce the 2025 true cash value to $72,000, the assessed value/state equalized value to $36,000, and the taxable value to $36,000, or to such other lawful value as the Tribunal determines from the evidence. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [_] Yes No If Yes, check which BOR you attended: [] March [] July [] December If No, please check the applicable reason(s): Not required to attend O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order a Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Number: 21076924-6 Classification of Property: Real Personal [J (check one) Agricultural [J Commercial Industrial (J Residential J ~~ Timber-Cutover (J ~~ Developmental [J Utility O (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $54,000 $54,000 What do you believe is the fair market value (also known as true cash value)? $72,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $36,000 assessed value) $36,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? ves M1 no If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT 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 $250.00 * Plus $25.00 for each additional parcel, as indicated above. Ifthe property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *Required _ 7) Petitioner or Attorney/Authorized Representative’s Signature: Ist [=
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& STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR TaNsTG DIRECTOR 8930 Rohns Trust Cochran Ebony, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \% MTT Docket No. 26-002407 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file the petition on an approved petition form. See TTR 279. Petitioner must complete and return an appropriate petition for the issue being appealed within 14 days of the entry of this order. Small Claims petition forms can be found on our website at www.michigan.gov/taxtrib. Furthermore, Petitioner did not pay the required fee for the filing of the petition. See TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the required fee for the filing of the petition within 14 days of the entry of this order. A filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.’ Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible
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MTT Docket No. 26-002407 Page 2 of 2 By: /s/ Patricia L. Halm Entered: June 23, 2026 PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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©) Michigan Tax Tribunal Mi.gov Home Contact the Tribunal Tax Tribunal Home Tax Docket Lookup Tax Docket Information: Docket Number: |26-002407-TT Status: | Default Petitioner Petitioner: |Cochran 8930 Rohns Trust Ebony Respondent: |City of Detroit Case Type: |SC Property Division: |Small Claims Division County: Wayne Full Title: [8930 Rohns Trust Cochran Ebony Petitioner v City of Detroit Respondent Judge: |No judge assigned Parcels/Assessments » Download links are available 21076924-6 on the right below.
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Action Information : Enter fs Subject Filer L78 potepoct Fee ToAtad # Ref Item Mark ~~ 4 | Srderef Belfer 06/23/2026 Download Petitioner | | 3 | Petition has been verified | PET | 1 |06/23/2026| ~~ Download 5 Notice of Te Number 06/23/2026 Downloa 1 | A petition was received. | PET 04/21/2026/$125.00 Download Back New Search Copyright 2026 State of Michigan Mi.gov Home (https://www.michigan.gov) Policies (https://www.michigan.gov/policies) Accessibility (https://www.michigan.gov/adaform) Disability Resources (https://www.michigan.gov/disabilityresources) Statewide FOIA Directory (https://www.michigan.gov/foia)
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SUPPORTING STATEMENT The City of Detroit assessed this property for the 2025 tax year at an assessed value, state equalized value, and taxable value of $54,000, implying a true cash value of $108,000. Petitioner contends that this valuation is excessive and not supported by the market evidence for this property. Petitioner's opinion of true cash value for 2025 is $72,000, with a corresponding assessed value and state equalized value of $36,000 and a taxable value of $36,000. This opinion of value is supported first by the actual acquisition history of the property. On November 6, 2023, the subject property and the adjoining parcel at 11133 Morang Ave were acquired together for a total purchase price of $147,500. When the total purchase price is allocated proportionally based on building square footage, the indicated value attributable to 11149 Morang Ave is approximately $72,000. This provides direct market- based evidence of value close in time to the 2025 assessment year. The later May 9, 2024 transfer into the 8930 Rohns Trust was an internal trust transfer and did not involve new consideration. This opinion of value is also supported by comparable sales of similar commercial properties. The comparable sales identified for this appeal include 10725 Morang Dr, which sold for $55,000, 11244 Morang Dr, which sold for $65,000, 11426 Kelly Rd, which sold for $70,000, 14622 Harper Ave, which sold for $70,000, and 12941 E 7 Mile Rd, which sold for $80,000. These sales show a market range generally below the City’s implied true cash value of $108,000 and support petitioner’s stated true cash value of $72,000. The Morang Drive sales are especially persuasive because they are located on the same commercial corridor as the subject property. The City’s own property records further support a lower value. According to the assessment information relied upon in the petition, the building was constructed in 1955, is a Class C commercial retail structure of approximately 3,600 square feet, and carries a Physical Percent Good rating of 60%. That condition rating reflects significant physical depreciation and does not support an assessment implying a true cash value of $108,000. In addition, the 2025 taxable value appears to have reset following the November 2023 ownership transfer, resulting in a taxable value equal to the assessed value. Because there is no Proposal A cap protection on a newly uncapped parcel, any overassessment directly increases the tax burden. For that reason, it is especially important that the starting assessment be set at a lawful and supportable amount.
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Retail U.S. POSTAGE PAID FCM LG ENV DETROIT, MI 48224 >| JUN 27, 2026 © 48933 $1 90 RDC99 ~~ S2324M508347 -27