440 Selden Street, LLC Petitioner V City Of Detroit 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

440 Selden Street, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000683

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.

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. 26-000683

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

440 Selden Street, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000683

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.

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

appeal of a principal residence exemption

Page 4

MTT

Page 5

ST

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

440 Selden Street, LLC 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-000683 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 7/15/2026, I emailed the Proof of Service, Assessment Notice, Record Card, Valuation Report 

for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

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

 

Jason Long 

jlong@wwrplaw.com 

 

 

 

 

 

380 N Old Woodward Ave 

Birmingham, MI 48009 

 

 

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

 

 

 

Deon Dismuke 

 

Dated : 07/15/2026 

 

 

Deon Dismuke 

 

 

 

Appraiser IV, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

Requests to appeal to the March Board of Review can be submiƩed in several ways:

- Online- Hearings can be self-scheduled online based on availability. A hearing and submission of documents can be done online at hƩps://detroitmi.gov/mbor

- Via email at MBOR@detroitmi.gov.

- Mail: Signed and completed March Board of Review peƟƟon (Form 618-L-4035) to: Board of Review, AƩn: March Board of Review, 2 Woodward Ave., Suite 804, Detroit, MI 48226

- A drop box is also located outside the Woodward entrance of the Coleman A. Young Municipal Center. 

- In Person-Visit the Coleman A. Young Municipal Center, Property Assessment Board of Review, Suite 105, Monday-Friday 8 a.m.– 4:30 p.m. A representaƟve will schedule your hearing 

while you are in the office or will call to set up and confirm your hearing date and Ɵme.

If an agent is filing the appeal on behalf of the property owner, the authorizaƟon to act as the agent must be completed prior to the scheduled March 2025 Board of Review hearing.

YOUR REQUEST TO APPEAL TO THE MARCH BOARD OF REVIEW MUST BE RECEIVED BY MARCH 9, 2026 at 4:30 p.m.

The Detroit Board of Review will be conducƟng appeal hearings at physical locaƟon and video conference hearings online: 

-CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, MI 48219 * Hearings are scheduled for the following dates and Ɵmes: March 4th–14th, 2026, beginning at 9:00 a.m.

-HEILMANN RECREATION CENTER, 19601 Brock Ave., Detroit, MI 48205 * Hearings are scheduled for the following date and Ɵme: March 16th–28th, 2026, beginning at 9:00 a.m.

-Online: Zoom video conferencing hearing, Session on the web: hƩps://cityofdetroit.zoom.us/j/84964354612

-By Telephone: (Dial-In Number: +13017158592 - MeeƟng ID (84964354612# US (Washington DC)) or (Dial-in Number: +13126266799 -MeeƟng ID (84964354612# US (Chicago))

Each taxpayer is urged to prepare brief remarks and present any supporƟng documentaƟon and the peƟƟon to the Board of Review (L-4035 to the Board of Review prior to the hearing 

via email at mbor@detroitmi.gov. Due to the volume of appellants, the Ɵme allowed for each taxpayer will be limited. Save this noƟce for the Board of Review hearing, along with your 

copy of the Ɵmely submiƩed 2026 Personal Property Statement or Form 5076 and any other documentaƟon to support your claim. A non-resident may protest to the March Board of 

Review by leƩer. LeƩer appeals are to be accompanied by a completed Board of Review peƟƟon form (L-4035). The peƟƟon form approved by the State Tax Commission is available at 

www.michigan.gov/treasury. When you reach the site, click on Forms (at top of page), then click on Property Tax, then click on Board of Review.

Commercial Personal, Industrial Personal and UƟlity Personal Property valuaƟons or exempƟon status may be appealed to the March Board of Review or directly to The Michigan Tax 

Tribunal. Appeal to the Michigan Tax Tribunal must be on the prescribed form. Forms and instrucƟons can be located at www.michigan.gov/taxtrib. To appeal your assessment directly 

to the Michigan Tax Tribunal or a decision of the Board of Review, you must write to: THE MICHIGAN TAX TRIBUNAL, P.O. BOX 30232, LANSING, MI. 48909. NO LATER THAN MAY 31st

The State Tax Commission may hear classificaƟon appeals for the current year only, prior to May 31st, if a personal property statement was filed Ɵmely and an appeal filed with the 

City of Detroit prior to the commencement of the March Board of Review as provided by MCL 211.19.

Leasehold Improvement InformaƟon: If this noƟce is for the personal property of a tenant who has installed leasehold improvements, the following is the Taxable Value (TV) and the 

State Equalized Value (SEV) of the leasehold improvement porƟon of the total property.

Taxpayers who did not file Form 5076 by February 20th to claim an exemption for Eligible Personal Property may appeal to the March Board of Review as provided by MCL 211.9o.

OFFICE OF THE ASSESSOR (phone: 313 224-3011) or (email: AskTheAssessor@DetroitMi.gov)

2026 State Equalized Value (SEV):

2026 Taxable Value (TV):

PRIOR AMOUNT 

YEAR: 

CURRENT TENTATIVE 

AMOUNT YEAR:

2026

2025

$220

207 (COMMERCIAL CONDOMINIUMS)

N SELDEN WAYNE COUNTY CONDO PLAN NO 1069 UNIT #2 "SELDEN COMMERCIAL CONDOMINIU

.00%

% Exempt As "MBT Commercial Personal":

.00%

.00%

% Exempt As "MBT Industrial Personal":

.00%

% Exempt As "Homeowners Principal Residence":

2025

WAS NOT

147,900

4. STATE EQUALIZED VALUE (SEV) :

1.000

3. TENTATIVE EQUALIZATION FACTOR:

147,900

123,500

2. ASSESSED VALUE:

2,678

101,895

99,217

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

PRIOR YEAR'S CLASSIFICATION:

207 (COMMERCIAL CONDOMINIUMS)

440 SELDON STREET LLC

440 SELDEN

440 SELDEN

02000816.016

DETROIT, MI 48226

2 WOODWARD AVE., SUITE 804

OFFICE OF THE ASSESSOR

CITY OF DETROIT

FROM:

L-4400

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

PARCEL NUMBER:

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

DETROIT MI 48201

PRINCIPAL RESIDENCE

Page 3

440 SELDEN

First

Page 4

*

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000683

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City of Detroit (Wayne)

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

Deon

M.I. 

Last Name

Dismuke

Firm Name (if any)

City Of Detroit

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3136321942

E-mail Address

dismukemarketing@gmail.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.

Yes 

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 is being uniform assessed with like properties in the City Of Detroit.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

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

Yes

*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?

2026-07-15

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:

02000816.016

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

123500

Current Taxable Value as established by the Board of Review:

101895

What do you believe is the fair market value?

247000

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Deon Dismuke

Attorney or Authorized Agent’s Signature:

/s/

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

440 Selden Street, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

E-mail Address

jlong@wwrplaw.com

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

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

E-mail Address 

jlong@wwrplaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

440 Selden

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessment is at higher ratios of true cash value than is permitted under the Michigan Constitution, Const 1963, art 9, section 3, and the 

General Property Tax Act, MCL 211.1 et seq., because Respondent City of Detroit has overestimated the subject property's true cash value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 02000816.016

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

123500

Current Taxable Value as established by the BOR:

101895

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

125000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 parcel, 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 $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jason C Long

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

440 Selden Street, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000683

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 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 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

440 Selden Street, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000683

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 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: July 7, 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

Michigan Department of Treasury 

1019 (Rev. 11-23) 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a 

model assessment notice to be used by the local assessor. 

FROM: 

PARCEL IDENTIFICATION 

on Saal 

PARCEL NUMBER: 02000816.016 

2 WOODWARD AVE , SUITE 804 

PROPERTY ADDRESS: 440 SELDEN 

DETROIT, MI 48226 

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

126251002105 

/ 0008 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal 

0.0000% 

Residence": 

: 

. 

% Exempt As "Qualified Agricultural Property": 0.0000% 

Jo the following: 

Git) 2ERa 3 RRs 

% Exempt As "MBT Industrial Personal": 

0.0000% 

DETROIT, MI 48201-1724 

% Exempt As "MBT Commercial Personal": 

0.0000% 

Exempt As "Qualified Forest Property": 

[1] Yes X| No 

Exempt As "Development Property": 

[Yes X No 

LEGAL DESCRIPTION: 

N SELDEN WAYNE COUNTY CONDO PLAN NO 1069 UNIT #2 "SELDEN COMMERCIAL 

CONDOMINIUM" RECORDED L53941 P53941 WCR 25%SPLIT/COMBINED ON 10/03/2017 FROM 02000816.; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: COMMERCIAL CONDOMINIUMS 

PRIOR YEAR'S CLASSIFICATION: COMMERCIAL CONDOMINIUMS 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

: 

: 

3 

TENTATIVE 

your tax bill for this year by approximately: 

YEAR: 

AMOUNT YEAR: 

PRIOR YEAR TO 

§ 

uU 

$220 

2025 

2026 

CURRENT YEAR 

1. TAXABLE VALUE (Current amount is tentative): 

99,217 

101,895 

2,678 

2. ASSESSED VALUE: 

147,900 

123,500 

-24,400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

147,900 

123,500 

-24,400 

5. There WAS/WAS NOT a transfer of ownership on this property in 

2025 

WAS NOT 

6. ASSESSOR CHANGE REASON: MARKET VALUE 

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 247,043 

8. EFFECTIVE AGE: 

7 

9. YEAR BUILT: 2017 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed 

Email Address: 

AsktheAssessor@detroitmi.gov 

Telephone Number: 

313-224-3035 

Name: 

Office of the Assessor 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

March 4th, 5th, 6th, and 7th, 2026, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 9th, 10th, 11th, 13th and 14th, 2026, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 16th, 17th, 18th, 19th, 20th and 21st, 2026, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 23rd, 24th, 25th, 27th and 28th, 2026, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 12th and March 26th, 2026, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. & 6:00 p.m. to 9:00 p.m.

Page 2

GENERAL INFORMATION ABOUT TAXABLE VALUES SHOWN IN THIS NOTICE 

Property taxes are calculated based on the Taxable Value (Line 1) of the property. State Equalized Value is the Assessed 

Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

Any increase in Taxable Value shown in the "Change from Prior Year to Current Year" Column, does not indicate the 

amount of change in your taxes. The change in your tax bill from a change to the property's Taxable Value is estimated 

in the space above Line 1. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 

2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated by 

multiplying your 2025 Taxable Value by 1.027 (the Inflation Rate Multiplier for the current year). However, your Taxable Value 

increase may not exceed the Inflation Rate Multiplier or Five percent, whichever is lower. 

Physical changes in your property may also increase or decrease your Taxable Value. The Assessor may consider the following 

factors in determining the value of your property. However, the Assessor may not consider general maintenance, such as paint, 

a new roof, or windows. In preparing for any appeals to the Board of Assessors or the Board of Review, these same following 

factors will be considered: 

1. 

The condition of your neighborhood and the role surrounding properties play a role in how your property is valued. In any 

complaint, you must explain why you believe the assessed value/classification contained in this notice is incorrect and state 

the reason(s) why. 

2. 

Circumstances such as structural defects, fire damage, demolition, or incorrect property data. At the time of appeal 

submission, photos of property structural defects, invoices, estimates, fire/ demolition reports, and property appraisals are 

encouraged to be submitted as evidence to support your appeal. An inspection of the property from the Office of the 

Assessor would be needed to see if a revision due to damage or error in your assessed value or property classification is 

warranted. 

3. 

Arecent appraisal from a licensed appraiser showing that the value of your property is significantly different from the True 

Cash Value. (Mortgage appraisals are usually not acceptable.) 

4. 

If properties in your specific neighborhood (similar in size, style, and age) recently sold on the open market for significantly 

more or less than your current True Cash Value. 

PRINCIPAL RESIDENCE EXEMPTION (PRE) 

The homestead owned and used as the principal residence of a property taxpayer may be eligible for a PRE. 

If eligible and 

approved, the PRE will exempt the homestead from the levy of school district operating taxes. School district operating taxes in 

Detroit are levying on the summer tax bill. 

To claim a PRE, the owner of 

a homestead must complete the "Principal Residence Exemption Affidavit" (Form 2368) and file it 

with the City Assessor's office in the year the exemption will be claimed. A valid affidavit filed on or before

Page 3

HO

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

440 Selden Street, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

E-mail Address

jlong@wwrplaw.com

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

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

E-mail Address 

jlong@wwrplaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

440 Selden

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessment is at higher ratios of true cash value than is permitted under the Michigan Constitution, Const 1963, art 9, section 3, and the 

General Property Tax Act, MCL 211.1 et seq., because Respondent City of Detroit has overestimated the subject property's true cash value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 02000816.016

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

123500

Current Taxable Value as established by the BOR:

101895

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

125000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 parcel, 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 $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jason C Long

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.