Allen Charmoine 2026 MTT Property Tax Appeal_.pdf

Charmoine Allen Petitioner V City Of Detroit Respondent · 26-002927-TT

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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 Non­Property 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 M.I. Last Name/Company Name

 Charmoine Allen

 Mailing Address (No., Street, P.O. Box or Rural Route)

 18910 Lancashire Street

 City or Town State ZIP Code

 Detroit MI 48223

 Telephone Number313-775-0678

 Email Address (do not enter unless you want MTT to send all correspondence via email)

 hellogorchess88@icloud.com



 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

 First Name M.I. Last Name

 Marie E. Sheehan

 Firm Name (if any)



 Mailing Address (No., Street, P.O. Box or Rural Route)

 71 South Wacker Drive, Suite 1600

 City or Town State ZIP Code

 Chicago IL 60606-4637

 Telephone Number651-315-5512

 Email Address (do not enter unless you want MTT to send all correspondence via email)

 MSheehan@beneschlaw.com



 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**

 1 **If No, you must file separate appeals for each parcel



 Property Address (No., Street)

 18910 Lancashire Street

 City or Town CountyWayne State ZIP Code Detroit MI 48223

 Taxing Authority (City or Township)

 City of Detroit

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



 Taxable Value Only (calculation)



 Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal

 See attached appeal letters.



 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

 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

 Appealing within 35 days of receipt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal:2026

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: 27250180. & 22011648.

 Classification of Property: Real Personal (check one)



 Agricultural Commercial Industrial Residential Timber­Cutover Developmental Utility (check one)

 Assessed Value (also known as State Equalized Value) established Taxable Value established by the Board of Review:

 by the Board of Review: $97,800 $49,030

 What do you believe is the fair market value (also known as true cash value)?

 $90,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) $45,000 assessed value) $45,000



 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?



 Yes 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.



 If the 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

 Petitioner or Attorney/Authorized Representative’s Signature:

 Marie E. Sheehan /s/

7/24/26, 1:00 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910 LANCASHIRE]



 PTAP ILO <ptap@lawandorganizing.org>



 PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910

 LANCASHIRE]



 Charmoine Allen via PTAP <mail@propertytaxproject.com> Wed, Feb 25, 2026 at 7:01 AM

 Reply-To: hellogorchess88@icloud.com

 To: ptap@lawandorganizing.org, MBOR@detroitmi.gov, hellogorchess88@icloud.com



 Protest of Property Tax Assessment

 Homeowner: Charmoine Allen

 Parcel Identification: 22011648.

 18910 LANCASHIRE

 hellogorchess88@icloud.com

 3137750678



 Board of Review:



 This appeal is submitted to challenge the property tax assessment for 18910 LANCASHIRE.



 Summary of the Argument



 The assessed value of 18910 LANCASHIRE (the “Property”), incorrectly determined by the City to be $99,100,

 should be no more than 101,250, based on the most similar comparable property: 10527 W OUTER DR.

 The City of Detroit incorrectly applied the cost to construct approach to calculate the Property's value.

 The Property should be treated as 45% good, but Detroit's assessor treated the Property as 67% good.

 The March Board of Review should correct the City of Detroit's failure to follow the State Tax Commission's

 guidelines on depreciation.

 The assessed value of Property should be further reduced as a result of impairment in its utility and/or desirability

 caused by factors outside the Property's boundaries.



 Here is the relevant data on Charmoine Allen's property:



 Address: 18910 LANCASHIRE

 Baths: 1.5

 Square Footage: 1803.0

 Year Built: 1953

 Neighborhood: 1R116

 Garage: Yes



 A very similar property was recently sold at 10527 W OUTER DR for $202,500 (the “Comparable Sale”). This Comparable

 Sale was marked as an arms-length by the Detroit Assessment Division and used in the City's ECF Sales Study, which

 looks at sales between April 1, 2023 and March 31, 2025.



 Here is the relevant data on the Comparable Sale:



 Address: 10527 W OUTER DR

 Distance from home: 0.78mi

 Baths: 1.5

 Square Footage: 1875.0

 Year Built: 1937

 Neighborhood: 1R125

 Garage: Yes



 Incorrect Depreciation of 18910 LANCASHIRE



 Even if the March Board of Review (the “Board”) uses the Assessor's cost to construct approach to value the Property, the

 Board would still need to lower the Property's assessment. The City of Detroit has incorrectly depreciated 18910

 LANCASHIRE. State law requires that the City depreciate the property based on the depreciation standards outlined in

 Volume I of the 2014 Assessor's Manual. Property is 73 years old, but the City treats the property as only 33 years old.

 Therefore, when depreciating the Property's cost to construct, the City treated the Property as though its remaining



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7/24/26, 1:00 PM Detroit Institute for Law & Organizing Mail - PROPERTY TAX APPEAL LETTER SUBMISSION Charmoine Allen [18910 LANCASHIRE]

 percent good is 67%, when they should have treated the Property as though its remaining percent good is 45%. The City

 is only allowed to deviate from State law-mandated depreciation schedule for “exceptional maintenance, remodeling,

 replacements and additions,” including exceptionally poor maintenance. The Property was not improved in any way that

 would warrant a deviation from the State law-mandated depreciation schedule. As a result, the City incorrectly depreciated

 and assessed the property. Therefore, the Board should also update the assessment roll and the Property's record card to

 reflect that is has an effective age of 55.



 Sincerely,

 Charmoine Allen

 hellogorchess88@icloud.com

 3137750678



 Appendix 1



 The damage to 18910 LANCASHIRE is described as the following:



 Old severely damaged fencing, roof leaks causing damaged ceilings throughout interior, exterior concrete near garage

 door has settled considerably causing a large gap under garage door, damaged peeling paint exterior window frame



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Coleman A. Young Municipal Center

 2 Woodward Avenue, Suite 105 Phone: (313) 628-0722

 Detroit, Michigan 48226 Fax: (313) 224-4576

 www detroitmi gov



 04/06/2026



 ALLEN, CHARMOINE R



 DETROIT MI 48223



 RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-005589

 The March Board of Review has considered the appeal on the 2026 assessment for the below described property

 and concluded that:



 FINDING OF FACTS:

 1. Parcel Number: 27250180.

 2. Property Address: 18910 LANCASHIRE

 3. District: 1

 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) NEZ Homeste

 6. Principle Residence Exemption: 100

 5. Property Legal Description:

 Property exempt from Ad Valorem taxes and assessed on the Special Act Roll pursuant to PA 261 of 2003 expiring 12/30/2023. N LANCAS]



 Ld 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 roll and/or any

 recommendations offered by the Office of the Assessor.



 CONCLUSION:

 Adjustment granted due to market and/or condition.



 Before Appeal After Appeal

 2026 Assessed Value 97,800 65,300

 2026 Taxable Value 48,419 48,419

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.

len! po Tribunal appeal must be made by July 31st of the current year for Residential Real Property



A property Classificationific appeal may onl y be made for the current year. Such appeal may beState filed withi the Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th = Fhe a year.

Sincerely,



City of Detroit Board of Review

 6A

Coleman A. Young Municipal Center

 Phone: (313) 628-0722

 2 Woodward Avenue, Suite 105

 of Review Fax: (313) 224-4576

 DETROIT Detroit, Michigan 48226 www.detroitmi.gov



 04/06/2026



ALLEN. CHARMOINE R



DETROIT MI 48223



RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-005596

The March Board of Review has considered the appeal on the 2026 assessment for the below described property

and concluded that:

FINDING OF FACTS:

 1. Parcel Number: 22011648.

 2. Property Address: 18910 LANCASHIRE

 3. District: 1

 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) Ad Valorem

 6. Principle Residence Exemption: 100

 5. Property Legal Description:

 N LANCASHIRE 2057 ROSEDALE PARK NO 2 SUB [40 P46 PLATS, W C R 22/447 50 X 120 NEZH CERT #2006-2208, NEZ PARCEL

 #27062208.



 Petitioner timely filed an appeal to the March Board of Review.

 Ne. 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 roll and/or any

 recommendations offered by the Office of the Assessor.



CONCLUSION:



The Board of Review has considered the appeal filed and found there was no adjustment warranted.



 Before al After Appeal



 2026 Assessed Value 1,300 1,300

 2026 Taxable Value 611 611



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.



A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.



A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.



Sincerely,



City of Detroit Board of Review

02, 26a

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