436 Washington LLC Petitioner V City Of Ypsilanti Respondent

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 

436 Washington LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002479 

 

City Of Ypsilanti, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on June 26, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although Petitioner failed to cure the default, Respondent submitted a copy of the 

notice. As such, Petitioner’s default shall be cured. 

 

Further, the Tribunal has considered the file in this case and the submitted Stipulation 

for Entry of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing 

and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002479 

Page 2 of 2 

 

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, 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix)

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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 

436 Washington LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002479 

 

City Of Ypsilanti, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on June 26, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although Petitioner failed to cure the default, Respondent submitted a copy of the 

notice. As such, Petitioner’s default shall be cured. 

 

Further, the Tribunal has considered the file in this case and the submitted Stipulation 

for Entry of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing 

and statutory requirements.1 As such, the Tribunal shall enter the Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

IT IS FURTHER 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 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002479 

Page 2 of 2 

 

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, 

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%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix)

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Page 1

STATE OF MICHIGAN 

LANSING 

GRETCHEN WHITMER 

GOVERNOR 

436 Washington LLC 

Petitioner(s) 

v 

City of Ypsilanti 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGM 

(VALUATION) 

1. The subject property is in Washtenaw 

2. 

Parcel Number: 11-11-39-480-021 

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

Form addressing all other parcels at issue.) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

AUG 10 2026 

MICHIGAN TAX TRIBUNAL 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.26-002479 

08/07/24 

County. 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2026 

72300 

72300 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

114000 

57000 

57000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MTT Docket No. 26-002479 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

@oy= 

Weer 

“ 2% 

8 

Printed Name: 

[Lite 

Pi 

Date: 

do 

A 

Signature of Respondent s authorized representative: 

£_ eae 

Ty act Pde, AG 

ey 

Printed Name: 

A 

eof Prides 

Date: 

CVA. vd EE

Page 3

Beal Properties LLC 

. 1 3527 

07/29/2026 

State of Michigan 

$ 25.00 

Prop 

Account 

Comment 

Amount 

436SWa 

Permits, Inspections & Certifications 

oi 

25.00

Page 4

)Silanti 

Pride. Diversity. Heritage. 

‘METROPLEX M 

Finance Department 

Assessment Division 

One South Huron Street 

Ypsilanti, Michigan 48197 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

AEEOE-F 

FH 

psi 

FIRST-CLASS 

480 

Fl 

ZIP 48197 

2 

0006216480 

US POSTAGE 

PITNEY BOWES 

Ng) 

$ 000.78° 

AUG 

05 2026 

02 

7H 

slipped 

IT 

deg J 

ay ig iy

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

436 Washington LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002479

City Of Ypsilanti,

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002479

Page 2 of 2

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

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

436 Washington LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002479

City Of Ypsilanti,

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

Page 4

MTT

Page 5

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002479

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Ypsilanti (WASHTENAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Courtney

M.I. 

Last Name

Borden

Firm Name (if any)

WCA Assessing LLC

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

1 S. Huron St

City or Town

Ypsilanti

State

Michigan

ZIP Code

49201

Telephone Number

734-483-7117

E-mail Address

cborden@cityofypsilanti.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The subject property's 2026 SEV represents 50% of TCV and has been uniformly assessed

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

11-11-39-480-021

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

72300

Current Taxable Value as established by the Board of Review:

72300

What do you believe is the fair market value?

144600

What do you believe is the taxable value?

72300

 

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

Respondent’s Signature: 

/s/ Courtney Borden

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAT

SMALL CLAIMS DIVISION

MOAHR DOCKET N O. 26-002479

436 Washington LLC

Petitioner,

City of Ypsilanti,

Respondent,

PROOF OF SERVICE

Courtney Borden affirms that on July 29, 2026, she served a copy of Respondents' evidence upon the

following:

Michigan Tax Tribunal

PO Box 30232

Lansing, Ml 48909

436 Washingto n LLC

PO Box 980208

Ypsila nti, M148198

Via first class mail with sufficient postage fully prepaid thereon

Courtney Borden,

City of Ypsila nti, A

1 South Huron St

o

ssing Department

Ypsila nti, Ml 48197

STATE OF MICHIGAN

COUNTY OF WASHTENAW

Page 2

Parcel ID: I l- I l-39-480-021

Address:436 S. Washington St. Ypsilanti. MI 48197

Jurisdiction: City of Ypsilanti

Zoning: Spilt

School District: Ypsilanti Community Schools

Tax Year: 2026

The Washtenaw Count) Equalization residential sales study for tax year 2026 determined an increase of

7.0olo in market value. The Market Approach or Sales Comparison Approach to value is the most well-

known and practiced rnethod for valuing real estate. The essence ofthis approach is the principle of

substitutioni thal is that a buyer will pay a price for a particular property that is comparable with the

prices currently being paid for similar properties in similar locations.

The assessor recognizes that it is only the rare coincidence that any two properties are exactly alike. An

adjustment process is generally required to compensate for the differences befween comparable data used

by the assessor and the subject property being valued. Other factors. in addition to physical differences,

which bear upon the value of property. include the time of sale. zoning. available financing and interest

rates. terms circumstances ofthe sale and location. All the considerations that can affect properry- value

must be factored in and adjusted for in the Sales Comparison Approach.

2026 Value Determined by the Board of Review

SEV ( State Equalized Value) - $72.300

TV (Taxable Value) - $72.300

TCV (True Cash Value) - $ 144.600

Docket Number: 26-002179

!

t.

I

Page 3

Area Data:

The subject is located within Washtenaw County in the City of Ypsilanti. The city" is located l0 rniles

from the City of Ann Arbor and 33 miles from the Ciq,* of Detroit. Ypsilanti is an easy commute for

residents, employees, students, and business travelers. Detroit Metro Airport is fifteen miles to the east

The Universiry of Michigan, a nationally known educational and medical facility, is located nearby in

Ann Arbor and the City of Ypsilanti is home to Eastenr Michigan University.

Pr0perg f)escription:

The subject property is a rnulti-unit structure originally constructed in 1844. The total building area rs

approximately I 120 sq. ft., situated on a 0. l3-acre lot (33x 165). The property transferred ownership on

July J0. 2025. for a recorded sale price of $ 102,000.

The property features:

r 

Public water/sewer

. 

Standard utilities (gas, electric)

. 

Asphalt shingle roof, vinyl siding

o Assessor ECF indicates Residential use at a factor of 1.475

Approach to Value: Sales Comparison Approach

Using recent arm's-length sales ofcomparable properties in the Ypsilanti area, an opinion ofmarket value

will be established considering factors Iike location, condition, unit count, and square lootage.

The following analysis compares the subject property at 436 S. Washington St to three recent arm's-

length sales of similar rnulti-family/apartment-style buildings located within the City of Ypsilanti. All

sales have occurred rvithin the past l2 months and were verified as valid market transactions.

Transactional Adj ustments:

The three comparable properties were sale transactions considered to be arms-length market sales with

ordinary buyer and seller motivations. No adjustment was applied.

Site Characteristics:

The comparables were chosen as the best representation of improved properties like the subject property

No adjustment was warranted for the comparables.

Surnmarl of Building Characteristic Adjustments:

Adjustments were applied to the comparable sales to account for differences in key building

characteristics, ensuring a more accurate reflection ofthe subject property's market value. The following

outlines the specific changes made:

Square Footage:

Page 4

Docket, 26-firu5E2

ll ull

('omDarable 2

.116 S Wi(hrnllon

Page 5

o

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002479

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Evidence

Attachment File Name: Respondents Evidence

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAT

SMAtt CLAIMS DIVISION

MOAHR DOCKET N O. 26-00247 9

436 Washington LLC

Petitioner,

City of Ypsilanti,

Respondent,

PROOF OF SERVICE

STATE OF MICHIGAN

COUNTY OF WASHTENAW

Courtney Borden affirms that on July 8,2026, she served a copy of Respondents' answer upon the

following:

Michigan Tax Tribuna I

PO Box 30232

Lansing, Ml 48909

436 Washington LLC

PO Box 980208

Ypsilanti Ml 48198

Via first class mail with sufficient postage fully prepaid thereon.

urtney Borde

City of Ypsilanti, Assessing Department

1 South Huron St

Ypsilanti, Ml 48197

Page 2

Parcel Number: 11- 11- l9-480-021

G rantor

G rant ee

AEAL, STEWART

luri sdi cti on: 734-483-7L77

mprove

vacant

SA

Pri ce

Date

1,t/26

0

1

82 ,000

06/19/2 077

WD

-6, so01 0B/24/2072 \wD

c AS5: R E SIDENTIAL- IMPRO

S

YPSILANTI SCHOOL DISTRICT

P.R.E. 

0%

MAPT: K-29:T ftf 

-

d T-

county: washtenaw

Terms of sale

-PARTIAL INTEREST

-ARM S LENGTH

03-ARN,!'s LENGTH

0l

ARM S LENGTH

SH ED

CAR PORT

er

& Page

By

Dat e

N UN]

r

o7 /08/2026

ver

PROPERTY TRANSFER

PROPERTY TRANSFER

PROPERTY TRANSFER

PROPERTY TRANSFER I

st atus

Pri nted on

SA

In5t

Type

L

Prcnt.

Trans.

.00

.00

WASHINGTON LLC

BEAL, STEWART

HENRY, ADAM

MESSIAS TEMPLE, NUMEER ON

ASCENCIO, HECTOR

HENRY, ADAM

ASCENCIO, HECTOR

]01 W MICHIGAN AVE s-fE A2O

YPSrtA rr. MI 48197

-ax oesciipu- on

.olo sID - 1111- 142-036-10 YP crrY J6w

19 N 1/2 oF E 1/2 oF Lor 36 H. r,/

LARZELERES ADDITION.

comment s /r nfl uenaes

._2026 Est rct a-4,691 rct7rq,-129.1

CLOSED

CLOSED.

-L

---r---

Land val ue tst Imates for Land Tabl e

45 GATEIIjAY HISTORIC SOUTH SIDE.45

I Fac to rs

Improvements

floirt n-oa? -

Descript'ion Frontage Depth Front Depth

FRoNTAGE 1 31.00 165.00 1.0000 1.0631

3l Actua'l Front Feet, 0.13 Total Acres

AVERAGE LOT SIZE IS

Rate %Adj , Reason

s05 100

Total Est. Land Value =

va'l u e

31 ,7 49

37 ,7 4.)

lcrave'l noad

leaved noad

lstorn sewer

sidewalk

x water

X Sewer

El ectri c

lc"t

lcu rb

lstreet Li qhts

lstandard uti'l i ti es

lunderground uti 1s.

work oescription for Permit Pl4EcH 09 - 0t- 4, rs

12 / 01/2009:.

INSTALL WATER

i roporrapfy o-

ubl Ic

HEATER. ALL WORK To MEET ALL CoDE REQUIREI,4ENTS.

work Description for Permit P-8LDG-99-0682, rssued 12101,/1.999: INSTALL NEw VINYL

SIDING ON HOUSE PER CODE REQUIREMENTS (l-SQS)

La nd

value

,9

Building

value

--5tT400

Site

-TrevdT

Roll i ng

Hi 9h

Landscaped

swamp

l{ooded

Pond

waterfront

Ravi ne

wetl and

Flood Plain

raxab l c

when 

what

2026

t

-rNsPFarFD- 

l2025

l

TNSPECTED i7024

ENTERED T26ZI

51,000

48, 500

t

value 

I

72;3O0u 

I

lrrrl.]

41, 3loc

39, l62c

SS

ss

ss

77,

L

P-BLDG-

PMECH-

o7 /20/200s

04/tt/2002

500

lFroparty Iildress

1416 s wAsHrNcroN sr

I

zonr-nq: spTit guiTih- ns pe-mia(,

l2/ot/

I

i

I

I

h

i.!l

I

lssessed

val ue

72. t00

68,900

67,800

51, 100

.- Boaifofl- r r-iEir-nefl

Review other 

i

72;300M1

Page 3

Resi denti al Building 1of 1

Bui lding Type

x si hg] e Family

l4obi I e Home

TOWn HO e

Dupl ex

A- F T ME

x lvood Frame

Bui 'ldi ng style:

2 STORY OR 2 +

Yr Bui'l t 

nemode]ed

1844 

0

cohd'iti on: Good

Room Li st

Basement

1st Floor

2nd F'l oor

3 Bedrooms

(1) Exterior

wood/shi ngl e

Al umi num/Vi nyl

Brick

x Brjck/siding

X Insul ation

(2) l,i ndows

x i4any x Large

Ave . 

Ave.

Few 

snal I

wood sash

Metal sash

vi nyl sash

Doubl e Hung

Hori z. slide

casement

Doubl e Gl ass

Pati o Doors

storms & screens

(3) Roof

x cabl e 

cambrel

Hi p 

Mansard

Fl at 

shed

x ashphal t shi ngl e

chimney:8rick

(l) Roof (.ont.)

eavestrough

Tnsu'l ati on

0 Front overhang

0 other overhang

(4) rnterior

Drywal I 

PIaster

Pane'l ed 

wood T&G

Irim & Decoration

X Ex 

Ord

5i ze of cl osets

x Lg 

Ord

DOOrS \ 50 'l o

(5) Floors

Ki tchen:

other:

other:

(6) ceilings

l\4r n

(11) Heati nglcoo'li ng

x Gas 

oi 'l 

-E'l ec .

wood coal' 

steam

16rced air w/o Ducts

x Forced Air w/ Ducts

Fo rced Hot lrater

El ect ri c Baseboard

Fl e. - cei I . Radi ant

Radi ant (.in-fl oor)

El ect r,i c walI Heat

space Heatea

wal I /Fl oo r Furnace

For.ed Heat & cool

Heat PumP

No Heat j ng/Cool i n9

centra"l Ai r

wood Furnace

(15) Bu'i I t-i ns

lppl i ance a11ow,

cook top

1 Di shwasher

1 Garbaqe Di sposal

Bath Heater

vent Fan

HOT I UD

t.tnvented Hood

1 vented Hood

I n te rcom

)acuzzi lub

lacuzzi repl .Tub

oven

Standard Range

Sel f Clean Range

Sauna

Trash compactor

centra'l vacuum

secu ri ty system

cost Est. for nes. el

( 17)

Page 4

Pa

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Page 1

03/20/2026 

08:39 

am 

2026 BOARD OF REVIEW DECISION 

FROM 

734-483-7117 

1S, HURON ST. 

YPSILANTI, MI 48197 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL; 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

11-11-39-480-021 

436 

S WASHINGTON S 

436 WASHINGTON LLC 

301 W MICHIGAN AVE STE A20 

YPSILANTI, MI 48197 

*OLD SID - 11 11-342-036-10 YP CITY 36W-19 N 1/2 OF E 1/2 

OF LOT 36 H. W. LARZELERES ADDITION. 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

11-11-39-480-021 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

DENIED - EVIDENCE PROVIDED DOES NOT SUPPORT REDUCTION 

[2026 

ORIGINAL ASSESSED VALUE 

72,300 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

72,300 

(If the above amounts are the same, no revisions have occured) 

LIL] 

LL | 

[2026 

ORIGINAL TAXABLE VALUE 

72,300 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

72,300 

[2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

] 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate 

a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan. gov/taxtrib/0,4677,7-187-38254---,00. html

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002479

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Amended Answer

Attachment File Name: Board Decision

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

436 Washington LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002479

City Of Ypsilanti,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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.i 

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:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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

i “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 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-002479

Page 2 of 2

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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

436 Washington LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002479

City Of Ypsilanti,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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.ii 

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:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

 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 Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

436 Washington LLC

PO Box 980208

Ypsilanti 

MI

48198

Hunter 

A

Pizzo

Ypsilanti 

MI

48198

436 S Washington St

Ypsilanti 

Washtenaw 

MI

48197

City of Ypsilanti 

734-662-6133

Hunter@bealcapital.com 

436 Washington LLC

PO Box 980208

734-662-6133

Hunter@bealcapital.com 

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



Petitioner respectfully requests a reduction in the 2026 assessed and taxable values for 

the subject property. The current assessment does not accurately reflect the property's 

market value as of Tax Day.The property was purchased in an arm's-length transaction 

during 2025 for $102,000, which represents the best indicator of market value available 

near the valuation date. The assessment for 2026 reflects a State Equalized Value of 

$72,300, implying a market value of approximately $144,600, significantly above the 

property's recent purchase price.

 

At the time of acquisition, the property required repairs and improvements. The purchase

 price reflected the condition of the property and the market's perception of value at the 

time of sale. While improvements have been made since acquisition, the assessment 

should be based upon the property's value as of the applicable valuation date and 

supported by market evidence.



Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review:

Page 4

STAT

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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

436 Washington LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002479

City Of Ypsilanti,

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: June 26, 2026

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

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

436 Washington LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002479

City Of Ypsilanti,

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: June 26, 2026

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

 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 Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

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

Yes* 

No** 

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

Property Address (No., Street) 

City or Town 

County 

State 

ZIP Code 

Taxing Authority (City or Township) 

436 Washington LLC

PO Box 980208

Ypsilanti 

MI

48198

Hunter 

A

Pizzo

Ypsilanti 

MI

48198

436 S Washington St

Ypsilanti 

Washtenaw 

MI

48197

City of Ypsilanti 

734-662-6133

Hunter@bealcapital.com 

436 Washington LLC

PO Box 980208

734-662-6133

Hunter@bealcapital.com 

1

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

No 

If Yes, check which BOR you attended: 

March 

July 

December 

If No, please check the applicable reason(s): 

Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal: 



Petitioner respectfully requests a reduction in the 2026 assessed and taxable values for 

the subject property. The current assessment does not accurately reflect the property's 

market value as of Tax Day.The property was purchased in an arm's-length transaction 

during 2025 for $102,000, which represents the best indicator of market value available 

near the valuation date. The assessment for 2026 reflects a State Equalized Value of 

$72,300, implying a market value of approximately $144,600, significantly above the 

property's recent purchase price.

 

At the time of acquisition, the property required repairs and improvements. The purchase

 price reflected the condition of the property and the market's perception of value at the 

time of sale. While improvements have been made since acquisition, the assessment 

should be based upon the property's value as of the applicable valuation date and 

supported by market evidence.



Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review:

Page 4

STAT

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