26-000652 Brief on appeal.pdf

Mike Ghani Petitioner V City Of Inkster Respondent · 26-000652-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATION HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

CAPITAL HILL INVESTMENTS, LLC 

Petitioner, 

v. 

CITY OF INKSTER 

Respondent 

MTT Docket No: 26-000652 

JEAHAD KADAF (P82492) 

Attorneys for the Petitioner 

22174 Michigan Ave 

Dearborn MI 48124 

(313) 290-0000 

jkadafl@kadaflaw.com 

Marwan Abdullah 

26215 Trowbridge 

Inkster MI 48141 

City of Inkster Assessor 

PETITIONER’S RESPONSE TO RESPONDENT’S ANSWER & 

PETITIONERS FACTUAL BASIS FOR APPEAL 

PETITIONER’S CHALLENGE TO RESPONDENT’S ANSWER 

PETITIONER’S ARGUMENT 

26894 N. River Park, Inkster MI 48141 

BACKGROUND 

Tax ID# 

44018020745000 

Petitioner owns the property commonly known as 26894 N. River Park Drive, Inkster MI 

48141. The property was purchased under a trust, whereas the beneficiary of the trust is Capital 

Hill Investments, LLC. Thereafter, the trustee settled the trust and deeded the property to the 

beneficiary. The important factor is that the trustee and the beneficiary are 100% owned by the 

same person, Mike Ghani. Here is a history of ownership with a timeline below: 

e 

3/11/2019 

Petitioner purchased the property First River Front Trust also being 

“Capital Hill Investments” the beneficiary of the trust.

eo 

3/13/2024 

Petitioner moved the property to Capital Hill Investments LLC, who is the 

beneficiary of the trust and same owners as the trustee and the LLC. 

(EXHIBIT A) 

The City of Inkster treated the transfer as an uncapping under the statute as a sale. The 

Petitioner provided the City Assessor all the relevant information that meets the MCL 

211.27(a), and further sent it by Certified Mail return receipt, USPS # 9589 0710 5270 1257 

2731 45 , in an attempt to assist the assessor in rectifying the issue. (EXHIBIT B). 

Although the Petitioner met the burden of proof, the City Assessor uncapped the property 

taxable value. Additionally, the City Assessor argument is that we are petitioning the wrong 

year, yet if you look at the notice sent by the assessor of their decision, it has the wrong 

address of the Petitioner. (EXHIBIT C). 

LAW AND ARGUMENT 

MCL 

211.27a(7)(m) is a provision in Michigan's General Property Tax Act that 

excludes specific corporate changes from triggering a property tax "uncapping” event. 

Specifically, it states that a direct or indirect transfer of real property or ownership 

interests resulting from a transaction qualifying as a tax-free reorganization under 

section 368 of the Internal Revenue Code does not constitute a "transfer of ownership". 

In TRJ & E Properties, LLC v. City of Lansing, 323 Mich App 664; 919 Nw2d 795 

(2018), the Michigan Court of Appeals interpreting the "commonly controlled" exception to 

Michigan's property tax "uncapping” rules under the General Property Tax Act (GPTA). The 

case is significant because it rejected a rigid administrative definition of common control and 

instead focused on who actually possessed the power to control the entities involved. 

The decision established that common control is a functional concept rather than a 

fixed ownership percentage. The court looked to whether the same persons possessed the 

practical ability to control each entity, recognizing that different organizations may require 

different voting thresholds. For example, an entity requiring a supermajority might require a 

higher level of common ownership to establish control than one governed by a simple majority.

The court held that there is an exemption when the transfer is between “commonly 

controlled” entities. 

Here, it is the same circumstances, the transfer is not only between commonly controlled 

entities and a common denominator of ownership, but the Beneficiary of the trust is the entity. 

The trust is a legal entity as well as the single member LLC, and the same individual is effective 

control and ownership, notwithstanding the it was deeded from the trust to the beneficiary. 

Therefore, pursuant to the MCL 211.27a(7)(m) and case law, this DOES NOT trigger uncapping 

of the taxable value under Michigan Law. 

In Anderson v. Chocolay Township (MTTT Docket No. 433005), the Tribunal treated a 

conveyance from a trust, the Tribunal ruled it was not a transfer and exempt under MCL 

211.27a(7)(m). There is no other person(s) involved in the transfer, still the same commonly 

controlled and ownership. 

Again in Shvartsman (MTT Docket Nos. 449484, 449485, 449532, 449533, 449534), Revenue 

Administrative Bulletin (RAB) 1989-48 recognizes that a sole proprietor can be considered part 

of a commonly controlled group. Evidenced in the trust, the same as the beneficiary. 

COURT POWERS TO ADJUST PRIOR YEARS 

In uncapping cases under MCL 211.27a, argument that correcting the year of 

transfer necessarily requires correcting every subsequent year's taxable value because each 

year's taxable value is derived from the prior year's taxable value. 

If the tribunal determines the uncapping was in error, the MTT has full authority to go 

back and amend prior years. These inherent powers with the MTT are to correct errors, those of 

which are impacted by prior years. The MTT in order to correct the current tax years, must go 

back and cure the error that created the issue before this tribunal.

The Michigan Supreme Court has consistently held that The Tax Tribunal does have 

the authority to reduce an unconstitutional previous increase in taxable value for purposes of 

adjusting a taxable value that was timely challenged in a subsequent year. 

"Once its jurisdiction is properly invoked, the Tax Tribunal possesses the same powers 

and duties as those assigned to a March board of review..., including the duty to adjust erroneous 

taxable values to bring the current tax rolls into compliance with the GPTA.". 

In, Toll Northville Limited Partnership v. Northville Township, The Supreme Court 

stated: The Tax Tribunal has the same powers as the March Board of Review and may adjust 

previously entered erroneous taxable values for purposes of bringing the current tax roll into 

compliance with the GPTA. The Court emphasized that correcting an earlier year's value 

does not reopen that year's tax liability. Instead, the earlier value is corrected because it is the 

mathematical basis for the current year's taxable value. 

In, Mikelonis v. Township of Alabaster 313 Mich App 679 (2015), earlier years were 

addressed by the court as erroneous uncapping, therefore granting powers to make subsequent 

adjustments. Similarly here, the MTT has authority to address prior year error in order to adjust 

the subsequent years and correct the initial issue. 

Michigan Properties, LLC v. Meridian Township (PDF) Page 20 (491 Mich at 537). The Court 

explains the core issue: "The failure to adjust the taxable value in the year immediately 

following the transfer produced an erroneous taxable value because the taxable value was 

not in compliance with the GPTA."

Pages 24-26 (491 Mich at 541-543), ID. 

Here the Court explains why correcting a prior year's taxable value does not reopen 

prior tax years."..may correct the taxable value in a subsequent year in order to bring 

the current taxable value into compliance with the GPTA. 

The Court states: 

"Once its jurisdiction is properly invoked, the Tax Tribunal possesses the same powers and 

duties as those assigned to a March board of review..." 

the Court continues: 

"...the Tax Tribunal has the authority to reduce an unconstitutional previous increase in 

taxable value for purposes of adjusting a taxable value that was timely challenged in a 

subsequent year. 

CONCLUSION 

The facts are clear and concise that the “Trust” had Capital Hill Investments LLC as the 

trustee. The Trust settlor who is also the same as the Single Member of Capital Investments 

LLC, deeded the property back to the beneficiary, as the same single person with common 

control. 

This same analysis as can be reviewed in this brief has been upheld by the Michigan 

Court of Appeals and this very Michigan Tax Tribunal. The exemption under MCL 

211.27(a)7(m) and as designed by the Michigan Legislature, therefore the City of Inkster 

assessor made an error in uncapping the taxable value. 

The Tribunal has inherent authority as also substantiated by the Michigan Supreme Court 

for the authority to adjust prior errors that impact the current tax year. 

Wherefore, Petitioner respectfully requests this Honorable Tribunal to reverse the 

uncapping of the taxable value in line with the Michigan Legislature intent and case law 

established by Michigan Courts and this Honorable Tribunal.

Dated: July 23, 2026 

/s/ Jeahad Kadaf 

Jeahad Kadaf P82492 

Attorney for Petitioner 

22174 Michigan ave 

Dearborn MI 48124

EXHIBIT A

aos wn 

CERTIFICATION OF TRUST 

The undersigned, trustee(s) of the First River Front Trust confirm the following facts: 

. 

The above trust is in existence and the trust instrument was executed 9 day of March 

2019 

(date). 

The Beneficiary of the trust is/are: Capital Hill Investments LLC 

The trustee or trustees of the trust is/are: Danny Haidar, Mike Abdul-Ghani 

The trust is Revocable (revocable or irrevocable) 

If there is a power to revoke the trust, the person holding the power to revoke is 

Beneficiaries 

If there are multiple trustees, the signature authority of the trustees is Danny Haldar or 

Mike Abdul-Ghani 

If there are multiple trustees, the number of the currently acting trustees required to sign 

in order to exercise various powers of the trustee is ONE 

The trust identification number is TBD _ (social security number or an employer 

identification number). 

The manner in which title to trust assets should be taken is First River Front Trust 

10. The trust has not been revoked, modified, or amended in any manner which would 

cause the representations contained in the certification of trust to be incorrect. 

11. This Certification is being signed by all of the currently acting trustees of the trust. 

Dated: 3/09/2019 

Le 

——" 

Danny Haidar, Trustee 

Mike Abdul-Ghani, co-Trustee

CERTIFICATE OF ACKNOWLEDGEMENT OF NOTARY PUBLIC 

{ 

i AANA M prep 

3 

Notary Public - State 

of Michigan 

County 

of Wayne 

STATE OF MICHIGAN 

, 

) 

] 

My a 

ro, 2026, 

COUNTY OF WAYNE 

y 

On 03/c 02 / [ 9 

before me, 

Yad AN # H xB oC 

otary Public 

personally appeared Danny Haidar and Mike Abdul-Ghani, who proved to me on the basis of 

satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within 

instrument and acknowledged to me that he/she/they executed the same in his/her/their 

authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), 

or the entity upon behalf of which the person(s) acted, executed the instrument. 

| certify under PENALTY OF PERJURY under the laws of the State of Michigan that the 

foregoing paragraph is true and correct. 

WITNESS my hand and officia/seal. 

Signature

$5 IRS DEPARTMENT OF THE TREASURY 

INTERNAL REVENUE SERVICE 

CINCINNATI 

OH 

45999-0023 

Date of this notice: 

01-13-2017 

Employer Identification Number: 

81-4975575 

Form: 

SS-4 

Number of this notice: 

CP 575 B 

CAPITAL HILL INVESTMENTS LLC 

MIKE ABDUL GHANI MBR 

109 E 17TH ST STE 430 

For assistance you may call us at: 

CHEYENNE, 

WY 

82001 

1-800-829-4933 

IF YOU WRITE, 

ATTACH THE 

STUB AT THE END OF THIS NOTICE. 

WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER 

Thank you for applying for an Employer Identification Number 

(EIN). 

We assigned you 

EIN 81-4975575. 

This EIN will identify you, 

your business accounts, 

tax returns, 

and 

documents, 

even if you have 

no employees. 

Please keep this notice 

in your permanent 

records. 

’ 

When filing tax documents, payments, 

and related correspondence, 

it is very important 

that you use your EIN and complete name and address exactly as shown above. 

Any variation 

may cause 

a delay in processing, 

result in incorrect information in your account, 

or even 

cause you to be assigned more than one EIN. 

If the information is not correct as shown 

above, please make the correction using the attached tear off stub and return it to us. 

Based on the information received from you or your representative, 

you must file 

the following form(s) 

by the date(s) 

shown. 

Form 1065 

03/15/2018 

If you have questions about the form(s) 

or the due date(s) 

shown, 

you can call us at 

the phone number or write to us at the address shown at the top of this notice. 

If you 

need help in determining your annual accounting period 

(tax year), 

see Publication 538, 

Accounting Periods and Methods. 

We assigned you a tax classification based on information obtained from you or your 

representative. 

It is not a legal determination of your tax classification, 

and is not 

binding on the 

IRS. 

If you want 

a legal determination of your tax classification, 

you may 

request 

a private letter ruling from the IRS under the guidelines 

in Revenue Procedure 

2004-1, 

2004-1 I.R.B. 

1 

(or superseding Revenue Procedure for the year at issue). 

Note: 

Certain tax classification elections can be requested by filing Form 8832, Entity 

Classification Election. 

See Form 8832 and its instructions for additional information. 

A limited liability company 

(LLC) 

may file Form 8832, 

Entity Classification 

Election, 

and elect to be classified as an association taxable as 

a corporation. 

If 

the LIC is eligible to be treated as 

a corporation that meets certain tests and it 

will be electing 

S corporation status, 

it must timely file Form 2553, 

Election by a 

Small Business Corporation. 

The LLC will be treated as 

a corporation as of the 

effective date of the 

S corporation election and does not need to file Form 8832. 

To obtain tax forms and publications, 

including those referenced in this notice, 

visit our Web site at www.irs.gov. 

If you do not have access to the Internet, 

call 

1-800-829-3676 

(TTY/TDD 1-800-829-4059) 

or visit your local IRS office.

OPERATING AGREEMENT 

of 

Capital Hill Investments LLC 

This Operating Agreement (the " Agreement") made and entered into this 1st day of November, 2018 

(the "Execution Date"), 

BY: 

Mike Ghani of 4764 Orchard Ave, Dearborn, MI 48126 

(the "Member"). 

BACKGROUND: 

A. 

The Member wishes to be the sole member of a limited liability company. 

B. 

The terms and conditions of this Agreement will govern the Member within the limited liability 

company. 

IN CONSIDERATION OF and as a condition of the Member entering into this Agreement and other 

valuable consideration, the receipt and sufficiency of which is acknowledged, the Member agrees as 

follows: 

Formation 

1. 

By this Agreement, the Member forms a Limited Liability Company (the "Company") in 

accordance with the laws of the State of Wyoming. The rights and obligations of the Member will 

be as stated in the Wyoming Limited Liability Company Act (the "Act") except as otherwise 

provided in this agreement. 

Name 

2. 

The name of the Company will be Capital Hill Investments LLC. 

Page 1 of 13

LLC Operating Agreement 

Page 3 of 13 

10. 

11. 

12. 

13. 

14. 

Allocation of Profits/Losses 

Subject to the other provisions of this Agreement, the Net Profits or Losses, for both accounting 

and tax purposes, will accrue to and be borne by the sole Member: 

Mike Ghani of 4764 Orchard Ave, Dearborn, MI 48126. 

Where the Company consists of two or more Members, no Member will have priority over any 

other Member for the distribution of Net Profits or Losses. 

Nature of Interest 

A Member's Interest in the Company will be considered personal property. 

Withdrawal of Contribution 

Where the Company consists of two or more Members, no Member will withdraw any portion of 

their Capital Contribution without the unanimous consent of the other Members. 

Liability for Contribution 

A Member's obligation to make their required Capital Contribution can only be compromised or 

released with the consent of all remaining Members or as otherwise provided in this Agreement. 

If a Member does not make the Capital Contribution when it is due, he is obligated at the option 

of any remaining Members to contribute cash equal to the agreed value of the Capital 

Contribution. This option is in addition to and not in lieu of any others rights, including the right 

to specific performance that the Company may have against the Member. 

Additional Contributions 

Capital Contributions may be amended from time to time, according to the business needs of the 

Company. However, if additional capital is determined to be required and an individual Member 

is unwilling or unable to meet the additional contribution requirement within a reasonable period, 

and where the Company consists of two or more Members, the remaining Members may 

contribute in proportion to their existing Capital Contributions to resolve the amount in default. In 

such case, the allocation of Net Profits or Losses and the distribution of assets on dissociation or 

dissolution will be adjusted accordingly. 

Any advance of money to the Company by any Member in excess of the amounts provided for in 

this Agreement or subsequently agreed to, will be deemed a debt due from the Company rather 

than an increase in the Capital Contribution of the Member. This liability will be repaid with

LLC Operating Agreement 

Page 13 of 13 

g. 

"Operation of Law" means rights or duties that are cast upon a party by the law, without 

any act or agreement on the part of the individual, including, but not limited to, an 

assignment for the benefit of creditors, a divorce, or a bankruptcy. 

h. 

"Principal Office" means the office whether inside or outside the State of Wyoming where 

the executive or management of the Company maintain their primary office. 

i. 

"Voting Members" means the Members who belong to a membership class that has voting 

power. Where there is only one class of Members, then those Members constitute the 

Voting Members. 

IN WITNESS WHEREOF the Member has duly affixed their signature under hand and seal on this 1st 

day of November, 2018. 

Mike Ghaft(Member)! 

©2002-2018 LawDepot.com®

2024055511 

L:58727P:606 

QCD 

03/13/2024 12:54:18 PM Total Pages: 1 

Bemard J. Youngblood, Register of Deeds - Wayne County, MI 

ELECTRONICALLY RECORDED 

QUITCLAIM DEED 

8m7 

‘The Grantor, First River Front Trust dated March 9, 2019, whose Certificate of Trust is recorded in Liber 

38717, Page__356_, 

Wayne County Records 

whose address is 26556 Bryss, Dearborn Heights, MI 48127 

quit claim to Capita) Hill Investments, LLC, a Wyoming Limited Liability Company 

whose address is 109 Bast 17th Street, Ste: 430, Cheyenne, WY 82001 

the following described premises situated in: 

Land In the City of Inkster, County of Wayne, State of Michigan: 

Lot 745, WESTWOOD 

HILLS SUBDIVISION NO. 2, 2ccording to the plat thereof as recorded in Liber 55, Page 38 of Plats, 

‘Wayne County Records. 

COMMONLY KNOWN AS: 

26894 North River Park Dr., Inkster, MI 48141-1877 

Tax LD.No.: 

 44-018-02-0745-000 

for the sum of One Dollar ($1.00) Dollars. 

Exempt from revenue MCL 207.508, Section 5 (a) and exempt from revenue MCL 207.526, Section 6 (8). 

Dated: 

March 6, 2024 

Signed in the presence of: 

Signed 

and Sealed: 

oe 

Mar 

200 

Danny Haidar, Trustee 

i, Trastee 

STATE 

OF MICHIGAN 

COUNTY 

OF WAYNE 

Acknowledged by Danny Haidar and Mike Abdul-Ghani, before me on 6th day of March, 2024. 

My 

Commission 

Exp 

Drafied by. 

When recorded, 

return to: 

‘Danny Haidar 

Capital Hill Investments, 

LLC 

26556 

109 East 17th Street 

Dearborn Heights, MI 48127 

Ste: 430 

Cheyenne, 

WY 82001 

Revenue stamps: 

State: 0.00 

County: 0.00 

Quitclaim Deed 

File No VT-2024-12647 

Page lofl

EXHIBIT B

SENDER: COMPLETE THIS SECTION. 

& Complete items 1, 2, and 3. 

2 

B Print your name and address on the reverse 

so that we can return the card to you. 

| Attach this card to the back of the mailpiece, 

or on the front if space permits. 

1, aoa 

COMPLETE THIS'SECTION!ON. DELIVERY: 

ature 

/ 

J Agent 

NEE 

(UT 

[1 Addressee 

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C. Date of Dalgiry™ 

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Mayors Office 

26215 Trowbridge 

Inkster MI 48141 

Tn 

9590 9402 8397 3156 0755 30 

D. Is eZ Sidress diferent fom tem 17 

ET Yas 

If YES, enter delivery address below: 

[J No 

3. Service Type 

O Adult Signature 

O Adult Signature Restricted Delivery 

0 Priority Mail Express® 

O Registered Mail™ 

o oglatared Mail Restricted 

O Certified Mail® 

Delivery 

O Certified Mail Restricted Delivery 

O Signature Confirmation™ 

[WT Vr —— 

9589 

0710 5270 1257 2731 

38 

ge 

Pecticted Delay 

| wisuicu will Restricted Delivery 

0 Collect on Delivery 

O signature Confirmation 

Restricted Delivery 

(over $500) 

PS Form 3811, July 2020 PSN 7530-02-000-0053 

Domestic Return Receipt 

SENDER: COMPLETE THIS SECTION 

COMPLETE THIS SECTIONION DELIVERY: 

R 

o 

4 

2 

® Complete items 1, 2, and 3. 

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® Print your name and address on the Teverse 

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D. Is delivery == en from item 1? a Na 

1. Article Addressed to: 

oT 

If YES, enter delivery address below: 

Assessors Office 

26215 Trowbridge 

Inkster MI 48141 

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PS Form 3811, July 2020 PSN 7530-02-000-8053

EXHIBIT C

ane apg 

Treasu: 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the 

of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211.34¢, as amended. This is 

a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

ASSESSORS OFFICE 

PARCEL NUMBER: 

44018 02 0745 000 

Ty 

rer 

PROPERTY ADDRESS: 

INKSTER, MI 48141 

26894 N RIVER PARK 

INKSTER, MI 48141 

SCHOOL DISTRICT CODE: 

82160 

OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

CAPITAL HILL INVESTMENTS LLC 

EXEMPTIONS 

} 

| 

109 E. 17TH ST., STE 430 

% Exempt As "Homeowners 

Principal Residence": 

0% 

CHEYENNE, WY 82001 

% Exempt As "Qualified Agricultural Property”: 

0% 

% Exempt 

As "MBT Industrial Personal®: 

0% 

% Exempt As "MBT Commercial Personal™: 

0% 

an 

Spouses 

Voters 

or 

[J Yes 

No 

Exempt As "Qualified Forest Property” 

 [] Yes 

No 

Exempt As "Development Property: 

~~ [J Yes 

[X] No 

LEGAL DESCRIPTION: 

19C745 LOT 745 WESTWOOD HILLS SUB NO. 2 T2S R10E L55 P38 WCR 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION 

401 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$2060 

VER: po 

AMOUNT YEAR: 

02 

HANES 

1. TAXABLE VALUE: 

24,711 

51,500 

26,789 

2. ASSESSED VALUE: 

43,100 

51,500 

8,400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

I 

4. STATE EQUALIZED VALUE (SEV): 

43,100 

51,500 

8,400 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2024 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[X]Yes 

[] No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

ASSESSING STAFF 

313-563-4267 

WCAUSER@CITYOFINKSTER.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL BEGIN MEETING ON MARCH 10, 2025 TO CONSIDER APPEALS ON PROPERTY ASSESSMENTS 

AT THE CITY OF INKSTER CITY HALL COUNCIL CHAMBERS, 26215 TROWBRIDGE. MARCH 10, 3:00 PM - 9:00 PM WITH A 

DINNER BREAK, MARCH 11, 9:30AM - 11:30AM AND 1:00PM - 4:30PM, AND MARCH 17, 9:30 AM - 11:30AM AND 1:00PM - 4:30PM, 

-BY APPOINTMENT ONLY - CALL (313)563-4267 FOR QUESTIONS AND/OR APPOINTMENTS. WRITE-IN APPEALS MUST BE 

RECEIVED BY 4:00PM ON MARCH 17, 2025.

10/17/25, 9:38 AM 

Parcel Number - 44 018 02 0745 000 

| City of Inkster | BS&A Online 

26894 N RIVER PARK INKSTER, MI 48141 

(Property Address) 

Parcel Number: 44 018 02 0745 000 Account Number: 3090430 

Summary Information 

> 

Residential Building Summary 

- 

Year Built: 1943 

- 

Bedrooms: 0 

- 

Full Baths: 1 

- 

Half Baths: 0 

- 

Sq. Feet: 800 

- 

Acres: 0.137 

> 

Utility Billing information found 

Item 1 of 2 

1Image / 

1 Sketch 

Customer Name: CAPITAL HILL INVESTMENTS LLC 

> 

Assessed Value: $51,500 

| Taxable Value: $51,500 

> 

Property Tax information found 

> 

12 Building Department records found 

Owner and Taxpayer Information 

Owner 

CAPITAL HILL INVESTMENTS ~~ Taxpayer 

SEE OWNER INFORMATION 

LLC 

109 E. 17TH ST, STE 430 

CHEYENNE, WY 82001 

General Information for Tax Year 2025 

| 

L 

Property Class 

401 RESIDENTIAL-IMPROVED ~~ Unit 

44 INKSTER 

School District 

WAYNE-WESTLAND 

Assessed Value 

$51,500 

COMMUNITY S/D 

MAP # 

No Data to Display 

Taxable Value 

$51,500 

User Number Index 

0 

State Equalized Value 

$51,500 

User Alpha 1 

Not Available 

Date of Last Name Change 

~~ 03/13/2024 

User Alpha 3 

Not Available 

Notes 

Not Available 

Historical District 

Not Available 

Census Block Group 

Not Available 

User Alpha 2 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

Homestead Date 

01/01/1999 

Principal Residence Exemption 

June 1st 

Final 

2025 

0.0000 % 

0.0000 % 

Previous Year Information 

Year 

MBOR Assessed 

Final SEV 

Final Taxable 

2024 

$43,100 

$43,100 

$24,711 

2023 

$34,400 

$34,400 

$23,535 

2022 

$27,900 

$27,900 

$22,415 

Land Information 

| 

Zoning Code 

No Data to Display 

Total Acres 

0.137 

Land Value 

$8,000 

Land Improvements 

$0 

Renaissance Zone 

No 

Renaissance Zone Expiration 

No Data to Display 

Date 

ECF Neighborhood 

44-WAYNE-WESTLAND (CH HIL) Mortgage Code 

No Data to Display 

Lot Dimensions/Comments 

IRREGULAR 

Neighborhood Enterprise 

No 

Zone 

Lot(s) 

Frontage 

Depth 

Lot 1 

60.00 ft 

130.00 ft 

Total Frontage: 60.00 ft 

Legal Description 

| 

Average Depth: 130.00 ft 

19C745 LOT 745 WESTWOOD HILLS SUB NO. 2 T2S R10E L55 P38 WCR 

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10/17/25, 9:38 AM 

Land Division Act Information 

| 

Parcel Number - 44 018 02 0745 000 

| City of Inkster 

| BS&A Online 

Date of Last Split/Combine 

Date Form Filed 

No Data to Display 

No Data to Display 

Number of Splits Left 

0 

Unallocated Div.s of Parent 

0 

Date Created 

No Data to Display 

Unallocated Div.s Transferred 0 

Acreage of Parent 

0.00 

Rights Were Transferred 

Not Available 

Split Number 

0 

Courtesy Split 

Not Available 

Parent Parcel 

No Data to Display 

Sale History 

Sale Date 

Sale Price 

Instrument 

Grantor 

Grantee 

| Terms of Sale 

Liber/Page 

03/06/2024 

$75,000.00 

PTA 

FIRST RIVER FRONT 

CAPITAL HILL 

21-NOT USED/OTHER 

TRUST 

INVESTMENTS LLC 

03/11/2019 

$23,000.00 

QC 

26894 RIVER PARK 

FIRST RIVER FRONT 

03-ARM'S LENGTH 

INKSTER TRUST 

TRUST 

12/05/2013 

$0.00 

QC 

WAYNE COUNTY 

TRUST IN C/O BEST-2- 

35-UNDER DURESS 

2013488713 

TREASURER 

OWN HOMES, 2689 

06/17/2010 

$1.00 

QC 

ARNOLD, THERESA 

CLARK, XAVIER 

21-NOT USED/OTHER 

2010250541 

06/29/2009 

$10,500.00 

OTH 

TROTT & TROTT PCET AL 

ARNOLD, THERESA 

12-FROM LENDING 

209269698 

INSTITUTION NOT 

EXPOSED 

11/21/2008 

$73,462.00 

PTA 

COUNTY SHERIFF 

FEDERAL HOME LOAN 

03-ARM'S LENGTH 

MORTGAGE CORP 

09/30/1998 

$60,000.00 

WD 

TERRY, CHRISTINE ET AL 

SMITH, LORIANNE 

31-SPLIT IMPROVED 

99122785 

Building Information - 800 sq ft 1.00 STORY (Residential) 

| 

General 

Floor Area 

800 sq ft 

Garage Area 

440 sq ft 

Foundation Size 

800 sq ft 

Year Built 

1943 

Occupancy 

Single Family 

Effective Age 

81 yrs 

Percent Complete 

0% 

AC w/Separate Ducts 

No 

Basement Rooms 

0 

1st Floor Rooms 

5 

2nd Floor Rooms 

0 

Bedrooms 

0 

Area Detail - Basic Building Areas 

Estimated TCV 

Basement Area 

Year Remodeled 

Not Available 

800 sq ft 

No Data to Display 

Height 

Foundation 

1 Story 

Basement 

Exterior Information 

Brick Veneer 

0sq ft 

Basement Finish 

Recreation 

0sq ft 

Living Area 

0sq ft 

Walk Out Doors 

0 

Plumbing Information 

3 Fixture Bath 

1 

Ceramic Tile Wainscoat 

1 

Built-In Information 

Appliance Allow. 

1 

Garage Information 

Area 

440 sq ft 

Area Heated 

800sq ft 

1 Story 

Class 

Cc 

Tri-Level 

No 

Heat 

Forced Air w/ Ducts 

Wood Stove Add-on 

No 

Water 

Public Water 

Sewer 

Public Sewer 

Style 

1.00 STORY 

Exterior 

Brick 

Stone Veneer 

0sq ft 

Recreation % Good 

0% 

Living Area % Good 

0% 

No Concrete Floor Area 

0sq ft 

Ceramic Tile Floor 

1 

Exterior 

Siding 

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10/17/25, 9:38 AM 

Parcel Number - 44 018 02 0745 000 

| City of Inkster 

| BS&A Online 

Foundation 

42 Inch 

Common Wall 

Detached 

Year Built 

1949 

Finished 

No 

Auto Doors 

0 

Mech Doors 

0 

Porch Information 

CPP 

32sq ft 

Foundation 

Standard 

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