March Board of Review Decision.pdf
Cheryl Sullivan, Petitioner V City Of Detroit, Respondent · 25-002319-TT
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Coleman A. Young Municipal Center Posdenty suskadment 2 Woodward Avenue, Suite 105 Detroit, Michigan 48226 Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov Board of Review 05/16/2025 SULLIVAN, CHERYL 200 SEA BREEZE DR 19 DETROIT MI 48214 RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER: M-002665 The March Board of Review has considered the appeal on the 2025 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 27240958. 2. Property Address: 200 SEA BREEZE DR 19 3. District: 5 4. Property Classification: 407 (RESIDENTIAL CONDOMINIUMS) NEZ Homestead .5 6. Principle Residence Exemption: 100% 5. Property Legal Description: E ST JEAN UNIT 19 WAYNE COUNTY CONDO SUB PLAN NO 925 "MORGAN WATERFRONT CONDOMINIUM" RECORDED L45215 P125-193 DEEDS WCR 21/1056 1.1363% 6. 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 2025 Assessed Value 229,000 176,100 2025 Taxable Value 194,400 176,100 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 COFD / 0000859 / 0006007
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Michigan Department of Treasury 618 (Rev. 11-12) 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 or 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) Cheryl Sullivan Michael Tyska, Petitioner's Authorized Representative Township or City County City of Detroit Wayne 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 & legal description optional) Parcel No. 27240958 200 Sea Breeze Dr 19 Protested Item [x] Assessed Value [X| Tentative Taxable Value | | Classification | | Qualified Agricultural Property Exempti 1. PROTEST OF ASSESSMENT roperty Exemption (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value | Tentative Taxable Value Year $203,400 | $173,600 $194,400 2025 2. 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.) r | Classification of property on this year's assessment roll [Classification should be (check one of the following): ] Agricultural ] Industrial ] Timber Cutover ] Utility (Personal Property Only) [| Commercial [| Residential [| Developmental 3. 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 property, 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) 4. REASON FOR PROTEST [state reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption | The 2025 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property. The owner purchased the property on 7/11/2024 for $185,000, this was listed on the MLS and is a good sale. Terms of the sale are consistent with True Cash Value as defined by the General Property Tax Act. CERTIFICATION I Ta Address Phone Number 6! Adarj r. SE, Ada, MI 49301 (616) 648-4300 www.m an.govitreasury
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Form 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 I ERR [ Denied [| Assessed Value Changed From to) ] Record of vote - Board or three member committee of board Chairperson: | | Yes | |No Reason for board action Initials Member: Ol Yes OJ No Initials Member: OJ Yes OU No Initials 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 P.O. Box 30232, Lansing, Ml 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 Tentative Taxable Value Changed From to Record of vote - Board or three member committee of board Chairperson: | | Yes [ | No Member: [ | Yes | |No Member: [| Yes | |No Initial 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 P.O. Box 30232, Lansing, Ml 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. [ IDenied [Classification Changed From to Record of vote - Board or three member committee of board Chairperson: | Yes [ | No | Reason for board action Initials Member: 0 Yes OJ No Initials Member: OJ Yes nm No Initials 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 P.O. 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. OJ Exemption Request Denied [| Exemption percent modified from % to % [Record of vote - Board or three member committee of board Chairperson: [ | Yes [ | No Reason for board action Initials Member: OU Yes OU No Initials Member: OJ Yes OJ No Initials 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 P.O. Box 30232, Lansing, MI 48909 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. 5. ADJOURNMENT Date of Final adjournment of Board of Review Board of Review Secretary Signature |Date
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Michigan Department of Treasury 618 (Rev. 11-12) 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 or 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) Cheryl Sullivan Michael Tyska, Petitioner's Authorized Representative Township or City . County City of Detroit Wayne 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 & legal description optional) Parcel No. 21043740.003 200 Sea Breeze Dr 19 Protested Item x Assessed Value x] Tentative Taxable Value |_| Classification O Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT perty Exempt (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value Tentative Taxable Value Year $5,700 $5,000 $5,700 2025 2. 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 Classification should be (check one of the following): ] Agricultural ] Industrial ] Timber Cutover [] Utility (Personal Property Only) ] Commercial ] Residential ] Developmental 3. 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 property, 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) 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption The 2025 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property. CERTIFICATION i Signature, | Date _ SC = = 2/1 7/d ods Address 2 Go SE. [Phone Number 6986 Adari r. SE, Ada, MI 49301 | (616) 648-4300 www.michigan.govitreasury
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Form 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 bo | Denied | | Assessed Value Changed From to] | | Record of vote - Board or three member committee of board Chairperson: |_| Yes [| No Reason for board action Initials Member; [ Yes — No Initials Member: 0 Yes — No Initials 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 P.O. Box 30232, Lansing, Ml 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 | | Tentative Taxable Value Changed From to Record of vote - Board or three member committee of board Chairperson: | | Yes | | No Member: [| Yes [ | No Member: [ | Yes | | 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 P.O. 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. [| Denied [| Classification Changed From to Record of vote - Board or three member committee of board Chairperson: |_| Yes | | No —— Reason for board action Member [ | Yes [ [No oo Member [ ]Yes [ [No oc Initials 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 P.O. 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. ] Exemption Request Denied ] Exemption percent modified from % to % [Record of vote - Board or three member committee of board Chairperson: |_| Yes [ | No Reason for board action “Initials Member: 0 Yes [J No Initials Member. OJ Yes 0 No Initials 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 P.O. Box 30232, Lansing, MI 48909 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. 5. ADJOURNMENT Date of Final adjournment of Board of Review Board of Review Secretary Signature Date
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Office of the Chief Financial Officer Coleman A, Young Municipal Center Office of the Assessor Two Woodward Avenue, Suite 824 Detroit, Michigan 48226 NOTICE FROM ASSESSORS REVIEW PERIOD February 22, 2025 DISTRICT #[ 5 | CLASS:[ 407 (RESIDENTIAL CONDOMINIUMS) | APPEAL # [M-002665 SULLIVAN, CHERYL PARCEL NUMBER: 27240958. 200 SEA BREEZE DR 19 RS DETROIT MI 48214 PROPERTY ADDRESS: 200 SEA BREEZE DR 19 PRINCIPAL RESIDENCE EXEMPTION: 100.00 % The Detroit Board of Assessors has considered your appeal on the 2025 Assessed and Taxable Value for the above described property. The results of your appeal are as shown below. BEFORE APPEAL AFTER APPEAL 2025 ASSESSED VALUE 229,000 203,500 2025 TAXABLE VALUE 194,400 194,400 CHANGE REASON: [assEssor's REVIEW/MKT VALUE If you are dissatisfied with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW. Such an appeal must be in writing, stating specifically the grounds presented during the Assessors Review period. No other matter in connection therewith shall be considered by the Board of Review. Taxpayer Signature to Appeal (Required) Date (Required) Email Address (Required) Day Time Phone Number (Required) You may sign, date, and return this letter along with a completed Petition (L-4035) to the March Board of Review at the address below, as your written request for an appeal to the March Board of Review. Your request for an appeal must be filed on or before the second Monday in March [03/10/2025], 4:30 p.m. EST, and may not be filed thereafter. Requests to appeal to the March Board of Review can be submitted in several ways: (via email:) at MBOR@detroitmi.gov. (Mail:) Signed and completed March Board of Review petition (Form 618-L-4035) to: Board of Review, Attn: March Board of Review, 2 Woodward Avenue, Suite 804, Detroit, MI 48226, (Drop-off:) at the drop box located outside the Woodward entrance of the Coleman A. Young Municipal Center. If an agent is filing the appeal on behalf of the property owner, the authorization to act as the agent must be completed prior to the scheduled 2025 March Board of Review hearing. The Detroit Board of Review will be conducting appeal hearings at two physical locations and video conference hearings online: * Online: Zoom video conferencing hearing, March 5th-29th, 2025, at 9:00 a.m. on the web: https:/cityofdetroit.zoom us/j/84964354612 * * CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, MI 48219 * Hearings are scheduled for the following dates and times: March 5th—15th, 2025, beginning at 9:00 a.m. * HEILMANN RECREATION CENTER, 19601 Brock Ave., Detroit, MI 48205 * Hearings are scheduled for the following dates and times: March 17th-20th, 2025, beginning at 9:00 a.m. YOu UEST TO APPEAL TO THE MARCH BOAR REVIE! BE REC CH 10, 2025 at 4:30 p.m. The petition form approved by the State Tax Commission is available at www.michigan.govitreasury. On the site, click on FORMS (at top of page), then click on PROPERTY TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of appellants, time allowed for each taxpayer will be limited. CITY OF DETROIT OFFICE OF THE CHIEF FINANCIAL OFFICER - OFFICE OF THE ASSESSOR ATTN: BOARD OF REVIEW COLEMAN A. YOUNG MUNICIPAL CENTER - TWO WOODWARD AVENUE, SUITE 804 DETROIT, MI 48226 NOTE: YOU MUST FORWARD A COPY OF THIS LETTER TO YOUR REPRESENTATIVE AND/OR ATTORNEY, IF YOUR APPEAL WAS HANDLED BY AN AUTHORIZED REPRESENTATIVE OR ATTORNEY.
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Office of the Chief Financial Officer Coleman A. Young Municipal Center Office of the Assessor Two Woodward Avenue. Suite 824 Detroit, Michigan 48226 NOTICE FROM ASSESSORS REVIEW PERIOD February 22, 2025 DISTRICT#[ 5 | CLASS:[ 407 (RESIDENTIAL CONDOMINIUMS) | APPEAL # SULLIVAN, CHERYL PARCEL NUMBER: 21043740.003 200 SEA BREEZE DR 19 DETROIT MI 48214 PROPERTY ADDRESS: 200 SEA BREEZE DR 19 PRINCIPAL RESIDENCE EXEMPTION: 100.00 % The Detroit Board of Assessors has considered your appeal on the 2025 Assessed and Taxable Value for the above described property. The results of your appeal are as shown below. BEFORE APPEAL AFTER APPEAL 2025 ASSESSED VALUE 5,700 5,700 2025 TAXABLE VALUE 5,700 5,700 CHANGE REASON: [ASSESSOR'S REVIEW/DENIED ] If you are dissatisfied with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW. Such an appeal must be in writing, stating specifically the grounds presented during the Assessors Review period. No other matter in connection therewith shall be considered by the Board of Review. Taxpayer Signature to Appeal (Required) Date (Required) Email Address (Required) Day Time Phone Number (Required) You may sign, date, and return this letter along with a completed Petition (L-4035) to the March Board of Review at the address below, as your written request for an appeal to the March Board of Review. Your request for an appeal must be filed on or before the second Monday in March [03/10/2025], 4:30 p.m. EST, and may not be filed thereafter. Requests to appeal to the March Board of Review can be submitted in several ways: (via email:) at MBOR@detroitmi.gov. (Mail:) Signed and completed March Board of Review petition (Form 618-L-4035) to: Board of Review, Attn: March Board of Review, 2 Woodward Avenue, Suite 804, Detroit, Ml 48226, (Drop-off:) at the drop box located outside the Woodward entrance of the Coleman A, Young Municipal Center. If an agent is filing the appeal on behalf of the property owner, the authorization to act as the agent must be completed prior to the scheduled 2025 March Board of Review hearing. The Detroit Board of Review will be conducting appeal hearings at two physical locations and video conference hearings online: * Online: Zoom video conferencing hearing, March 5th—29th, 2025, at 9:00 a.m. on the web: https://cityofdetroit.zoom.us/j/84964354612 * * CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, MI 48219 * Hearings are scheduled for the following dates and times: March 5th—15th, 2025, beginning at 9:00 a.m. * HEILMANN RECREATION CENTER, 19601 Brock Ave., Detroit, M| 48205 * Hearings are scheduled for the following dates and times: March 17th—29th, 2025, beginning at 9:00 a.m. YOUR RE! STTO AP LTO ARCH BOARD RE! T C C The petition form approved by the State Tax Commission is available at www.michigan.gov/treasury. On the site, click on FORMS (at top of page), then click on PROPERTY TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of appellants, time allowed for each taxpayer will be limited. CITY OF DETROIT OFFICE OF THE CHIEF FINANCIAL OFFICER - OFFICE OF THE ASSESSOR ATTN: BOARD OF REVIEW COLEMAN A. YOUNG MUNICIPAL CENTER - TWO WOODWARD AVENUE, SUITE 804 DETROIT, MI 48226 NOTE: YOU MUST FORWARD A COPY OF THIS LETTER TO YOUR REPRESENTATIVE AND/OR ATTORNEY, IF YOUR APPEAL WAS HANDLED BY AN AUTHORIZED REPRESENTATIVE OR ATTORNEY.