Little James LLC.pdf
Little James LLC Petitioner V City Of Ferndale Respondent · 26-002683-TT
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RECEIVED APR 15 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING PEED. (150 15 NOTICE OF NO ACTION The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may be required to pay a fee for the filing of that petition.” As a result, your appeal is not properly pending. If you want to initiate an appeal, you must submit a petition with the appropriate filing fee, if any, by the required deadline for the filing of that petition. If the petition is submitted after that date, it will be considered untimely and must be dismissed. You may file a petition using the Tribunal’s e-filing system or by printing and mailing a completed petition. For a speedier process, we encourage you to file your petition and other documentation through the Tribunal’s e-filing system, available on the Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must register and create an account, using a valid email address. Also, if filing in the Small Claims Division, you must use the correct petition form for the issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal Residence/Qualified Agricultural Exemption Appeal, etc.).? Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee calculator can be found on the Tribunal's website. For the reasons stated above, your filing is being returned to you. Ifyou wish to file an appeal with the Tribunal, please resubmit your original filing, with the appropriate petition, and any applicable filing fees. By: Tribunal Clerk Entered: March 27, 2026
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR NOTICE OF NO ACTION The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may be required to pay a fee for the filing of that petition." As a result, your appeal is not properly pending. If you want to initiate an appeal, you must submit a petition with the appropriate filing fee, if any, by the required deadline for the filing of that petition. If the petition is submitted after that date, it will be considered untimely and must be dismissed. You may file a petition using the Tribunal’s e-filing system or by printing and mailing a completed petition. For a speedier process, we encourage you to file your petition and other documentation through the Tribunal’s e-filing system, available on the Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must register and create an account, using a valid email address. Also, if filing in the Small Claims Division, you must use the correct petition form for the issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal Residence/Qualified Agricultural Exemption Appeal, etc.).? Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims petitions are governed by TTR 267.23 The rules, a summary of the fees, and a filing fee calculator can be found on the Tribunal’'s website. For the reasons stated above, your filing is being returned to you. If you wish to file an appeal with the Tribunal, please resubmit your original filing, with the appropriate petition, and any applicable filing fees. By: Tribunal Clerk Entered: March 27, 2026
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Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'’S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) Little James LLC Anthony Sevy Township or City County Year of Appeal Ferndale Oakland 2026 The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) 24-25-31-176-060, 24-25-34-176-063, 241 Pearson St, Ferndale Mi 48220 Protested Item: Assessed Value O Tentative | Taxable Status O Classification O Qualified Agricultural Taxable Value (exemption) Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner's Estimate of True Cash Value (Market Value) $500,000 $1,000,000 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: OJ Value of Losses O Value of Additions O Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll 201, 202 Classification should be (check one of the following): O Agricultural O Industrial O Timber Cutover O Utility (Personal Property Only) Commercial [ Residential [] pevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) REASON FOR PROTEST
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618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. J] Denied H Assessed Value Changed From [ | to [ Record of Vote — Board or three-member committee of board Chairperson: [Il Yes O No Member: Yes H! No Member: J] Yes O No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below | Denied O Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: O Yes O No Member: OO Yes O No Member: O Yes OJ No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied O Classification Changed From to Record of Vote — Board or three-member committee of board Chairperson: O Yes [| No Member: [Yes [ne Member: [] Yes O No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, Lansing MI 48909, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied O Exemption percent modified from % to %
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Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) Little James LLC Anthony Sevy Township or City County Year of Appeal Ferndale Oakland 2026 The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional.) 24-25-31-176-060, 24-25-34-176-063, 241 Pearson St, Ferndale Mi 48220 Protested Item: Assessed Value O Tentative Ol Taxable Status O Classification O Qualified Agricultural Taxable Value (exemption) Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner's Estimate of True Cash Value (Market Value) $500,000 $1,000,000 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: Od Value of Losses OJ Value of Additions Nl Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll 201, 202 Classification should be (check one of the following): O Agricultural O Industrial O Timber Cutover O Utility (Personal Property Only) Commercial OJ Residential O Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) REASON FOR PROTEST
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618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. l Denied Ol Assessed Value Changed From [ to | Record of Vote — Board or three-member committee of board Chairperson: O Yes O No Member: H! Yes O No Member: O Yes O No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below O Denied O Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: [| Yes O No Member: O Yes OJ No Member: OJ Yes I] No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied OJ Classification Changed From to Record of Vote — Board or three-member committee of board Chairperson: OJ Yes O No Member: O Yes 0 No Member: O Yes O No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471, Lansing MI 48909, by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied O Exemption percent modified from % to % Record of Vote — Board or three-member committee of board
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2026 MARCH BOARD OF REVIEW DECISION FROM CITY OF FERNDALE ASSESSING DEPARTMENT 300 EAST NINE MILE ROAD FERNDALE MI 48220-1797 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: LITTLE JAMES LLC 23421 WOODWARD AVE FERNDALE MI 48220-1343 PROPERTY IDENTIFICATION: 24-25-34-176-060 TIN, R11E, SEC 34 ADDITION TO GREENWOOD PARK PART OF LOTS 257 & 258 DESC AS BEG AT NE COR LOT 258, TH S 00-00-00 E 125.35 FT, TH N 85-57-51 W 100.25 FT, THN 00-00-00 E 118.30 FT, TH S$ 90-00-00 E 100 FT TO BEG 12-17-15 FR -054 ~THIS PROPERTY IS CLASSIFIED —202 (COMMERCIAL VACANT) — —— — ~~ ~~ ——— Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of Parcel Number 24-25-34-176-060 PETITION NO. MBOR-A08 Board of Review Comments: REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE 2026 ORIGINAL ASSESSED VALUE 110,590 2026 "BOARD OF REVIEW" ASSESSED VALUE 110,590 (If the above amounts are the same, no revisions have occurred 2026 ORIGINAL TAXABLE VALUE 110,590 2026 "BOARD OF REVIEW" TAXABLE VALUE 110,590 | 2026_ PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG% 0.0000. —.. — — a If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. Michigan Tax Tribunal
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Dear Michigan Tax Tribunal, | am writing to formally request reconsideration of the recent decisions denying the property tax assessment appeals associated with the following petitions: - Little James LLC — Petition # MBOR-A08 - Little James LLC — Petition # MBOR-A07 - TUBR LLC — Petition # MBOR-A-09 The stated reason for denial was lack of sufficient evidence. However, | respectfully disagree with this determination. For each of the above petitions, | provided comprehensive appraisal reports prepared by licensed professionals, including detailed comparable sales data and supporting valuation analysis. These materials clearly demonstrate that the assessed values exceed fair market value. Appraisals and comparable sales are widely accepted and standard forms of evidence in property assessment disputes. Given that this documentation was submitted in full, | am concerned that the evidence may not have been fully reviewed or properly considered in the initial determination. | respectfully request that the Tribunal re-examine the submitted appraisal reports and supporting comparables for each petition and reconsider the decisions accordingly. If there are any specific deficiencies in the submitted materials or additional documentation required, please advise so that | may promptly provide any further information needed. Thank you for your time and attention to this matter. | appreciate your reconsideration and look forward to your response. Sin ly, Anthony Sevy 23421 Woodward Ave Ferndale, MI 48220
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2026 MARCH BOARD OF REVIEW DECISION FROM + CITY OF FERNDALE ASSESSING DEPARTMENT 300 EAST NINE MILE ROAD FERNDALE MI 48220-1797 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: 24-25-34-176-063 a LLC po 241 PEARSON ST 3421 WARD RND TIN, R11E, SEC 34 ADDITION TO GREENWOOD PARK, FE BLE MEABZ20=1342 PART OF E 32 FT OF LOT 259 & PART OF LOTS 260 & 261 & ALL OF LOTS 262 & 263 & PART OF LOTS 264, 265 & 266, ALSO PART OF VAC ALLEY ADJ TO SAME ALL DESC AS BEG AT NW COR OF E 32 FT OF LOT 259, TH 8 9 | THIS PROPERTY IS CLASSIFIED — 201 —(COMMERCIAL-IMPROVED) | Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of Parcel Number 24-25-34-176-063 PETITION NO. MBOR-A07 Board of Review Comments: REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE [ 2026 ORIGINAL ASSESSED VALUE 1,039,480 2026 "BOARD OF REVIEW" ASSESSED VALUE 1,039,480 | (If the above amounts are the same, no revisions have occurred 2026 ORIGINAL TAXABLE VALUE 1,039,480 2026 "BOARD OF REVIEW" TAXABLE VALUE 1,039,480 -|__2026__ PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG% __ 0.0000 If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. Michigan Tax Tribunal
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Dear Michigan Tax Tribunal, 1 am writing to formally request reconsideration of the recent decisions denying the property tax assessment appeals associated with the following petitions: - Little James LLC — Petition # MBOR-A08 - Little James LLC — Petition # MBOR-A07 - TUBR LLC — Petition # MBOR-A-09 The stated reason for denial was lack of sufficient evidence. However, | respectfully disagree with this determination. For each of the above petitions, | provided comprehensive appraisal reports prepared by licensed professionals, including detailed comparable sales data and supporting valuation analysis. These materials clearly demonstrate that the assessed values exceed fair market value. Appraisals and comparable sales are widely accepted and standard forms of evidence in property assessment disputes. Given that this documentation was submitted in full, | am concerned that the evidence may not have been fully reviewed or properly considered in the initial determination. | respectfully request that the Tribunal re-examine the submitted appraisal reports and supporting comparables for each petition and reconsider the decisions accordingly. If there are any specific deficiencies in the submitted materials or additional documentation required, please advise so that | may promptly provide any further information needed. Thank you for your time and attention to this matter. | appreciate your reconsideration and look forward to your response. Sincgrgly, AnthoQy/Sevy 23421 Woodward Ave Ferndale, MI 48220
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