26-002681.pdf
Tubr LLC Petitioner V City Of Ferndale Respondent · 26-002681-TT
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RECEIVED JUL 29 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR TUBR LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION Vv MTT Docket No. 26-002681 City Of Ferndale, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal's website. By: Tribunal Clerk Entered: July 15, 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.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR TUBR LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002681 City Of Ferndale, 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. 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). By: /s/ Patricia L. Halm Entered: July 15, 2026 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. 26-002681 Page 2 of 2 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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STATE OF MICHIGAN ‘GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. 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 \ M.I. Last Name/Company Name Avthowy € | Seva [ore Lic Mailing Address (No., Street, P.O. Box or Rural Route) J 232 Waliwed Ave City or Town State ZIP Code Feudele Mi 48110 Telephone Number 20g) 155-96 L Email Address (do not enter unless you want MTT to send all correspondence via email) “Tory sem dD eM. 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 "7 City or Town 7 State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subj ect Prope rty 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? [1] Yes* No** 1. **f No, you must file separate appeals for each parcel Property Address (No., Street) 23420 wmdwed Aue EY TE
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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) [J True Cash and Taxable Value 7 [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Reco hep Mov Show § Uslve Iw 2IV\) 5 Corps, Thao ND Cort wl PANN Pauadics Place Renew Apress LADD, Tres Ale 32% Foo hel. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Ces [ml] No If Yes, check which BOR you attended: [®] March [Hl] July [i] December If No, please check the applicable reason(s): O 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 5 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: 24-15 -27-30L -043 Classification of Property: ~~ Real Ji Personal [J] (check one) Agricultural 0 Commercial Bf Industrial [J Residential [J Timber-Cutover (] Developmental [J Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: “2 r. ( < d > 8%, AO 7%9,100 What do you believe is the Tair market value (also known as true cash value)? 1 575,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5] 7 assessed val va 2%1 , 000 sosecdvalle) CES 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? [1 Yes 0 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 60% 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 $26.00 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 of er Representative’s Signature: Isl U N
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ay
RE
.
STATE OF MICHIGAN
GRETGHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON {. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PAPER FILING INSTRUCTIONS FOR
VALUATION/UNCAPPING APPEAL
Follow these instructions for completing this Small Claims petition form.
For questions
that are not answered by these instructions, please visit the Tribunal's website at
www. michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.
Mail the completed form to:
Michigan Tax Tribunal
611 W. Ottawa St., Lansing, MI 48933
U.S. Postal Mailing Address: PO BOX 30232, Lansing, Mi 48909
Other Carriers (UPS, FedEx, DHL):
2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906
Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or
entity filing the appeal.
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information:
Petitioner does not have to be represented by an attorney or authorized representative
to file an appeal with the Tribunal. If Petitioner is represented, provide all contact
information for the attorney or authorized representative. If Petitioner elects to have an
attorney or authorized representative, only the attorney or authorized representative will
receive notices and other documents from the Tribunal.
IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or
authorized representative, if listed, includes an email address, the Tribunal will use that
email address to electronically serve all future notices and documents issued by the
Tribunal. Once an email address is provided, a request to opt out of electronic service
must be made in writing.
Section 3: Subject Property Information:
«
How many parcels are you appealing: List the number of parcels being
appealed.
«
Are they contiguous or adjoining: If multiple parcels are being appealed,
indicate whether they are adjoining (i.e., next to each other).
If multiple parcels
are being appealed and they are not adjoining, you must file a separate petitionPage 8
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional issues: Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment at a BOR. If Yes, check which BOR you attended: If Petitioner protested the assessment at a BOR, check which month the BOR was held. If No, check the applicable reasons: If Petitioner did not protest the assessment at a BOR, indicate why Petitioner did not attend by checking the applicable reason(s). Year(s) under appeal: Identify the tax year(s) Petitioner is appealing. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. Parcel Number: List the parcel number of the property being appealed. Classification of Property: Check the classification of the property being appealed. Assessed Value established by the BOR: Provide the assessed value (also known as state equalized value) established by the BOR for the tax year under appeal. NOTE: this information can be found on the assessment notice and/or the BOR decision. Taxable Value established by the BOR: Provide taxable value established by the BOR for the tax year under appeal. NOTE: this information can be found on the assessment notice and/or the BOR decision. What do you believe is the fair market value: Identify what Petitioner believes the fair market value (also known as true cash value) is for the tax year under appeal. What do you believe is the assessed value: Identify what Petitioner believes the assessed and state equalized value is for the tax year under appeal. Property is assessed at 50% of its true cash value, so multiply Petitioner's contention of fair market value by .5 to calculate Petitioner's contention of assessed and state equalized value. What do you believe is the taxable value: Identify what Petitioner believes the taxable value is for the tax year under appeal. Taxable value is the lesser of the property's assessed/state equalized value or its “capped” value.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR DIRECTOR LANSING 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: Check the appropriate box to indicate whether the property being appealed has a principal residence exemption of 50% or more for all tax years at issue on the date the petition is or will be filed. If the property has a principal residence exemption of 50% or more on the date the petition is filed for all tax years at issue, no filing fee is required. If the property does not have a Principal Residence Exemption of at least 50% on the date the petition is filed for all tax years at issue, use the included chart to determine the required filing fee. Add $25.00 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000.00. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in dispute for the base fee. Make the check payable to the State of Michigan. NOTE: The State Equalized Value in dispute is the difference between the State Equalized Value established by the BOR for the tax year under appeal and Petitioner's contention of State Equalized Value, and the Taxable Value in dispute is the difference between the Taxable Value established by the BOR for the tax year under appeal and Petitioner's contention of Taxable Value. If filing multiple petitions, please note that a separate payment (i.e., check, money order, or other draft payment) must be made for each individual petition. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. if an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition unless the property is classified as (1) commercial, industrial, or developmental real, or (2)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON i. BROWN, DPA GOVERNOR LANSING DIRECTOR The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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