Record Finder / 24-003460-TT
Michigan

17521 W 8 Mile LLC, Petitioner V City Of Detroit, Respondent

Petitioner
17521 W 8 Mile LLC
Respondent
City Of Detroit

Case overview

Docket number
24-003460-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
Glekler, Erissa

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
11Consent JudgmentNot recordedNot recorded05/29/2025Not recordedDownload
10GrantedPET905/29/2025Not recordedDownload
9A Stipulation has been received.PETNot recorded05/23/2025$25.00Download
8Notice of HearingNot recordedNot recorded04/15/2025Not recordedDownload
7A hearing has been scheduledNot recordedNot recorded04/15/2025Not recordedNot recorded
6Petition has been verifiedPET111/15/2024Not recordedDownload
5Notice of FilingNot recordedNot recorded11/15/2024Not recordedDownload
4Attachments to the Answer were filedRESPNot recorded09/23/2024Not recordedDownload
3Answer was receivedRESPNot recorded09/23/2024Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/17/2024Not recordedDownload
1A petition was received.PETNot recorded05/31/2024$325.00Download

Documents

24-003460 Consent Judgment.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

17521 W 8 Mile LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003460 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003460 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: May 29, 2025 

sy 

 

PROOF OF SERVICE 

 

I 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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

17521 W § MILE IL1.C 

Petitioner, 

MTT Docket No. 24-003460-TT 

City of Detroit 

Respondent, 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR _X_ Small Claims Division. 

2 

The subject property is in WAYNE County. 

3 

The values for the property identified above as established by Respondent’s Board 

Property Parcel No. 22018844-6 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

4, 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

157,600 

78.800 

78,800 

5; 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

95,600 

47,800 

47,800

Page 2

sm 

io 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

17521 W. 8 MILE LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003460-TT 

CITY of DETROIT 

; 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM _2 OF 8 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2024 

22018847 

35,600 

35,600 

2024 

22018848 

56,100 

56,100 

2024 

22018849 

75,300 

75,300 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2024 

22018847 

39,800 

19,900 

19,900 

2024 

22018848 

64,000 

32,000 

32,000 

2024 

22018849 

60,400 

30,200 

30,200 

MICHIGAN TAX TRIBUNAL 

+ 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 

PO BOX 30232, LANSING, MI 48908 - Cther Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 3

DOCKET # 24-003460 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

Te 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property, etc. 

. .) 

8. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to Prop7ax America for distribution. 

Refund payments shall be forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Mi 48127 

Printed Name 

Sam Miller / PropTax America 

Date: 

5/22/2025 

Signature of Respondent’s authorized representative: 

Mls TH CC 

Printed Name Malena 

Me Coy 

Date: 5-22- 2025 

[Consent Judgment will be prepared by the Tribunal.]

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

17521 W § MILE IL1.C 

Petitioner, 

MTT Docket No. 24-003460-TT 

City of Detroit 

Respondent, 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR _X_ Small Claims Division. 

2 

The subject property is in WAYNE County. 

3 

The values for the property identified above as established by Respondent’s Board 

Property Parcel No. 22018844-6 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

4, 

The values for the property identified above as established by Respondent’s Board of 

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

157,600 

78.800 

78,800 

5; 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

95,600 

47,800 

47,800

Page 2

sm 

io 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

17521 W. 8 MILE LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003460-TT 

CITY of DETROIT 

; 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM _2 OF 8 _ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value 

| Taxable Value 

2024 

22018847 

35,600 

35,600 

2024 

22018848 

56,100 

56,100 

2024 

22018849 

75,300 

75,300 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

Taxable Value 

2024 

22018847 

39,800 

19,900 

19,900 

2024 

22018848 

64,000 

32,000 

32,000 

2024 

22018849 

60,400 

30,200 

30,200 

MICHIGAN TAX TRIBUNAL 

+ 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 

PO BOX 30232, LANSING, MI 48908 - Cther Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

Page 3

DOCKET # 24-003460 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

Te 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property, etc. 

. .) 

8. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to Prop7ax America for distribution. 

Refund payments shall be forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Mi 48127 

Printed Name 

Sam Miller / PropTax America 

Date: 

5/22/2025 

Signature of Respondent’s authorized representative: 

Mls TH CC 

Printed Name Malena 

Me Coy 

Date: 5-22- 2025 

[Consent Judgment will be prepared by the Tribunal.]

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SC_Notice_of_Telephonic_Hearing.2025-04-15_13-38-11.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

17521 W 8 Mile LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003460

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

June 27, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

734717059 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003460

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003460

Page 3 of 12

poverty exemption. If the motion is not granted or the Tribunal

Page 4

MTT

Page 5

S

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05-31-2024 17521 W 8 Mile LLC.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 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.1. 

Last Name/Company Name 

17521 

W 

8 Mile LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.1. 

Last Name 

Sam 

Miller 

Firm Name 

(if any) 

« 

1 

{ 

BATE 

f 

fo 

PropTax America 

Wl: 

15 

Ant: 

$325.00 

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

'R 

il 

4 

AMERIGA 

LL 

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

Ml 

48127 

Telephone Number 

Fax Number 

313-377-1447 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check atl that apply) 

True Cash and Taxable Value 

{0 Poverty Exemption 

[3 Taxable Value Only (calculation) 

{7} Disabled Veterans Exemption 

(m} Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[Z] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [WH] Yes 

No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

3 July 

[I] December 

if No, check the applicable reasan(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the mutipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

22018849 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Compre! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

75,300 

Current Taxable Value as established by the BOR: 

75,300 

What do you believe is the fair market value (also known as True Cash Value)? 

50,000 

Muitiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

25,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

50,300 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check ane) 

(m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Ifimproved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[7 ves 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee Is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parce, the parcel with the highest State Equalized Value or Taxable Value in contention 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. 

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 $600,000.00 

$300.00 

if your praperty 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 

32E 00 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the

Page 5

Regn

Page 6

2

Page 7

A

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11-15-2024 SC-Notice_of_Filing_of_Answer.2024-11-15_14-51-43.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

17521 W 8 Mile LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003460

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003460

Page 2 of 8

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 15, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

17521 W 8 Mile LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003460

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more

Page 4

M

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09-23-2024 Proof of Service, Valuation Report, Assessment Notice & Record Card (4).pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

17521 W. 8 Mile LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-003460 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 9/23/2024, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card, for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Sam Miller 

 

 

 

 

 

 

 

[nassco123@yahoo.com] 

26923 Havelock St. 

Dearborn Heights, MI 48127 

 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

 

Malena McCoy 

 

Dated : 9/23/2024 

 

 

Malena McCoy 

 

 

 

Appraiser IV, MAAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

ARCHIVED

Valuation Report

DB:

Detroit-24

09/23/2024

11:30 AM

 78,800 78,800 78,800 41,839 78,800 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 9,700 0 0 38,953 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 69,100 69,100 69,100 39,847 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 37.55, Most recent sale 02/24/2023 for 187,500

2024 Est. T.C.V. 22018844-6 = 157,698

Total Estimated True Cash Value of Commercial/Industrial Buildings = 133,595

 Replacement Cost/Floor Area= 95.21 Est. TCV/Floor Area= 31.81

ECF (CGUT2-GARAGE / SERVICE STATIONS) 0.576 => TCV of Bldg: 1 = 133,595

 

 Total Depreciated Cost = 3,415

Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0

 Reproduction/Replacement Cost = 5,888

 

Architectural Multiplier: 1.07

 Total Cost New = 5,503

 Total Cost of Lump-Sum Items = 5,503

 

Steel Frame 1 Up 42.99 128 1.000 1.000 5,503

Canopies & Marquees:

(39) Miscellaneous

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 4: Garages, Industrials, Warehouses

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 228,521

Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0

 Reproduction/Replacement Cost = 394,002

 

Total Floor Area: 4,200 Base Cost New of Upper Floors = 394,002

 

Adjusted Square Foot Cost for Upper Floors = 93.81

(10) Heating system: Forced Air Furnace Cost/SqFt: 10.81 100%

 

Base Rate for Upper Floors = 83.00

 

Overall Building Height: 12

Stories: 1 Story Height: 12 Perimeter: 260

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules.

 

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1960

 60 Actual Front Feet, 0.14 Total Acres Total Est. Land Value = 24,103

 * denotes lines that do not contribute to the total acreage calculation.

cght sq ft rates 6,016.000 Sq Ft 4.01 100 24,103

 60.00 100.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table CGHT.COMMERCIAL GENERAL HIGH TRAFFIC

22/689 60 X 100

S EIGHT MILE W 1114 THRU 1112 MADISON PARK NO 1 RESUB L64 P84 PLATS, W C R

Map #: 22 CITY OF DETROIT , 48235 

Property Class: 201 17501 W EIGHT MILE 

22018844-6 2024 Est. T.C.V. 17521 W 8 MILE LLC

Page 3

ARCHIVED

Valuation Report

DB:

Detroit-24

09/23/2024

11:22 AM

 35,600 35,600 35,600 12,020 35,600 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 5,300 0 0 24,152 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 30,300 30,300 30,300 11,448 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 44.49, Most recent sale 06/01/1992 for 35,000

2024 Est. T.C.V. 22018847. = 71,181

Total Estimated True Cash Value of Commercial/Industrial Buildings = 62,194

 Replacement Cost/Floor Area= 183.01 Est. TCV/Floor Area= 38.87

ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.354 => TCV of Bldg: 1 = 62,194

 

 Total Depreciated Cost = 0

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 1.07

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 3: Stores & Commercials

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 175,690

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0

 Reproduction/Replacement Cost = 292,816

 

Total Floor Area: 1,600 Base Cost New of Upper Floors = 292,816

 

Adjusted Square Foot Cost for Upper Floors = 183.01

(10) Heating system: Complete H.V.A.C. Cost/SqFt: 46.65 100%

 

Base Rate for Upper Floors = 136.36

 

Overall Building Height: 10

Stories: 1 Story Height: 10 Perimeter: 200

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Stores - Retail cost schedules.

 

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1959

 20 Actual Front Feet, 0.05 Total Acres Total Est. Land Value = 8,987

 * denotes lines that do not contribute to the total acreage calculation.

cght sq ft rates 1,997.000 Sq Ft 4.50 100 8,987

 20.00 100.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table CGHT.COMMERCIAL GENERAL HIGH TRAFFIC

S EIGHT MILE W 1111 MADISON PARK NO 1 RESUB L64 P84 PLATS, W C R 22/689 20 X 100

Map #: 22 CITY OF DETROIT , 48235 

Property Class: 201 17515 W EIGHT MILE 

22018847. 2024 Est. T.C.V. 17521 W 8 MILE LLC

Page 4

ARCHIVED

Valuation Report

DB:

Detroit-24

09/23/2024

11:20 AM

 56,100 56,100 56,100 31,215 56,100 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 6,500 0 0 26,371 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 49,600 49,600 49,600 29,729 5.00

2023 Assessed MBOR S.E.V. Base for

Page 5

ARC

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003460

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Jean-Philippe

M.I.

Last Name/Company Name/Unit of Government

Saulnier

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

2 Woodward Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-939-0127

Fax Number

E-mail Address

assessorscbdcommercial@detroitmi.gov

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

First Name

Malena

M.I.

L

Last Name

McCoy

Firm Name (if any)

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

2 Woodward Avenue, Suite 804 (Commercial & Industrial Section)

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135251641

Fax Number

E-mail Address

mccoym@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Yes 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Subject properties are fairly assessed and in uniformity with like properties in the City of Detroit.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22018844-6

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

78,800

Current Taxable Value as established by the BOR:

78,800

What do you believe is the fair market value (also known as True Cash Value)?

157,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

78,800

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Parcel Identification Number:

22018847

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

35,600

Current Taxable Value as established by the BOR:

35,600

What do you believe is the fair market value (also known as True Cash Value)?

71,200

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

35,600

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Parcel Identification Number:

22018848

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

56,100

Current Taxable Value as established by the BOR:

56,100

What do you believe is the fair market value (also known as True Cash Value)?

112,200

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

56,100

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Parcel Identification Number:

22018849

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

75,300

Current Taxable Value as established by the BOR:

75,300

What do you believe is the fair market value (also known as True Cash Value)?

150,600

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

75,300

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Electronic Signature *Typing your name below will serve as your signature

Respondent or

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

17521 W 8 Mile LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003460

City of Detroit,

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 279. 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: September 17, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

17521 W 8 Mile LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003460

City of Detroit,

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 279. 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: September 17, 2024

PROOF OF SERVICE

I 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims 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.1. 

Last Name/Company Name 

17521 

W 

8 Mile LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.1. 

Last Name 

Sam 

Miller 

Firm Name 

(if any) 

« 

1 

{ 

BATE 

f 

fo 

PropTax America 

Wl: 

15 

Ant: 

$325.00 

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

'R 

il 

4 

AMERIGA 

LL 

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

Ml 

48127 

Telephone Number 

Fax Number 

313-377-1447 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

nassco123@yahoo.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check atl that apply) 

True Cash and Taxable Value 

{0 Poverty Exemption 

[3 Taxable Value Only (calculation) 

{7} Disabled Veterans Exemption 

(m} Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[Z] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [WH] Yes 

No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

3 July 

[I] December 

if No, check the applicable reasan(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNCR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the mutipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

22018849 

Classification of Property: 

Real 

Personal 

(checkone) 

Agricultural 

Compre! 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

75,300 

Current Taxable Value as established by the BOR: 

75,300 

What do you believe is the fair market value (also known as True Cash Value)? 

50,000 

Muitiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

25,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

50,300 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check ane) 

(m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

Ifimproved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[7 ves 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee Is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parce, the parcel with the highest State Equalized Value or Taxable Value in contention 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. 

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 $600,000.00 

$300.00 

if your praperty 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 

32E 00 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the

Page 5

Regn

Page 6

2

Page 7

A

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