Record Finder / 26-002408-TT
Michigan

8930 Rohns Trust Cochran Ebony Petitioner V City Of Detroit Respondent

Petitioner
8930 Rohns Trust Cochran Ebony
Respondent
City Of Detroit

Source document limitations

Final Documents.pdf: Pages 5–6 are missing-content placeholders in the Tribunal's source PDF; this copy cannot supply the absent pages.

Case overview

Docket number
26-002408-TT
Status
Ready Schedule
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
9Order of Partial DismissalNot recordedNot recorded09/09/2026Not recordedDownload
8Order Setting Aside P DefaultNot recordedNot recorded09/09/2026Not recordedDownload
7Notice of FilingNot recordedNot recorded08/25/2026Not recordedDownload
6Response to Order - PetitionPET406/27/2026$125.00Download
5Answer was receivedRESPNot recorded06/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded06/23/2026Not recordedDownload
3Petition has been verifiedPET106/23/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded06/23/2026Not recordedDownload
1A petition was received.PETNot recorded04/21/2026$125.00Download

Documents

26-002408 Partial Dismiss SAD.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 

8930 Rohns Trust Cochran Ebony, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002408 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 23, 2026, because they filed a non-conforming Small Claims petition 

and did not pay the full required petition filing fee. Petitioner timely responded to that 

order on June 27, 2026, and the response is sufficient to cure the default.1 Petitioner’s 

default shall be set aside. 

 

Further, the Tribunal finds that Petitioner filed this appeal on April 21, 2026. Pursuant to 

the June 27, 2026 petition, Petitioner is disputing the true cash and taxable values of 

Parcel No. 21002832-3 for the 2025 tax year. However, the Tribunal has no authority 

over the 2025 tax year as the petition was not filed by May 31 of that year.2 The 

Tribunal also has no authority under MCL 211.53a, as the facts alleged do not establish 

that the assessment was the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous 

belief, which is shared and relied on by both parties”).3 And though MCL 211.53b 

provides the July and December boards of review with the authority to correct qualified 

errors, Petitioner did not appear before Respondent’s July or December Board of 

Review or appeal an action taken by any such board. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to tax year 2025. 

The appeal shall continue for tax year 2026. 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

1 See TTR 237. 

2 See MCL 205.735a(6) and Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 

(2002). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 26-002408 

Page 2 of 2 

 

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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26-002408 Partial Dismiss SAD.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 

8930 Rohns Trust Cochran Ebony, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002408 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 23, 2026, because they filed a non-conforming Small Claims petition 

and did not pay the full required petition filing fee. Petitioner timely responded to that 

order on June 27, 2026, and the response is sufficient to cure the default.1 Petitioner’s 

default shall be set aside. 

 

Further, the Tribunal finds that Petitioner filed this appeal on April 21, 2026. Pursuant to 

the June 27, 2026 petition, Petitioner is disputing the true cash and taxable values of 

Parcel No. 21002832-3 for the 2025 tax year. However, the Tribunal has no authority 

over the 2025 tax year as the petition was not filed by May 31 of that year.2 The 

Tribunal also has no authority under MCL 211.53a, as the facts alleged do not establish 

that the assessment was the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous 

belief, which is shared and relied on by both parties”).3 And though MCL 211.53b 

provides the July and December boards of review with the authority to correct qualified 

errors, Petitioner did not appear before Respondent’s July or December Board of 

Review or appeal an action taken by any such board. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to tax year 2025. 

The appeal shall continue for tax year 2026. 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

1 See TTR 237. 

2 See MCL 205.735a(6) and Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 

(2002). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 26-002408 

Page 2 of 2 

 

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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SC-Notice_of_Filing_of_Answer.2026-08-25_16-23-48.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

8930 Rohns Trust Cochran Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002408

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. 26-002408

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

8930 Rohns Trust Cochran Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002408

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

Page 4

MTT

Page 5

STATE

Page 6

M

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Page 1

RECEIVED 

JUL 03 202% 

MICHIGAN TAX TRIBUNAL 

Ebony R. Cochran, Trustee 8930 Rohns Trust 

25959 Kelly Rd Ste D 

Roseville, MI 48066 313-673-5593 

info@thedebtsurvivor.com 

June 26, 2026 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Re: Cure of Default Docket No. 26-002408-TT Petitioner: 8930 Rohns Trust Cochran Ebony 

Respondent: City of Detroit Parcel No.: 21002832-3 Property Address: 15725 E Warren, 

Detroit, MI 48224 

To the Michigan Tax Tribunal: 

Please accept the enclosed documents as petitioner's submission to cure the default 

referenced in the Order of Default entered in the above-captioned matter. 

The Tribunal’s docket reflects that petitioner’s petition was received on April 21, 2026, and 

that a filing fee of $125.00 was posted. Petitioner is submitting the Tribunal-approved 

Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping together with an 

additional payment of $125.00 so that the total filing fee submitted equals $250.00. 

Enclosed please find the following: 

1. 

Completed official Small Claims Property Tax Appeal Petition Form — Valuation / 

Uncapping 

2. 

Copy of the Order of Default 

3. 

Copy of the Tax Docket Lookup Details reflecting receipt of the petition and posting 

of the $125.00 filing fee 

4. 

Additional payment in the amount of 

$125.00 

5. 

Supporting documents relating to valuation and the appeal 

Petitioner respectfully requests that the Tribunal accept these materials as curing the 

default and allow this appeal 

to proceed. 

Respectfully submitted,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Ebony 

R 

Cochran/ Trustee for 8930 Rohns Trust 

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

25959 Kelly Rd Ste D 

City or Town 

State 

ZIP Code 

Roseville 

MI 

48066 

Telephone Number 4 

4 3-673-5593 

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

info@thedebtsurvivor.com 

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

First Name 

MI 

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 

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

appealing? 

[J Yes* 

No** 

**1f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

15725 E Warren 

City or Town 

County. 

State 

ZIP Code 

Detroit 

Wayne 

MI 

48224

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner appeals the 2025 assessment and taxable value for Parcel No. 21002832-3, commonly known as 15725 E 

Warren, Detroit, Michigan 48224. The 2025 assessed value, state equalized value, and taxable value of $64,200 are 

excessive and do not reflect the subject property's fair market value. Petitioner believes the 2025 true cash value is 

$38,000, with a corresponding assessed value and state equalized value of $19,000, and a taxable value of $19,000. 

The grounds for appeal are as follows: 

The property was acquired for $19,000 by quit claim deed from the Wayne County Treasurer on October 23, 2023, 

which petitioner submits as evidence of value. 

Comparable commercial sales in the area support a value substantially below the City's implied true cash value. 

The City's own records show the building has a Physical Percent Good rating of 59%, was built in 1952, and is a 

Class C commercial structure of approximately 1,631 square feet. 

The 2025 tax amount increased substantially over 2024 without corresponding improvements or market evidence 

supporting that increase. 

To the extent applicable, petitioner also appeals any uncapping reflected in the 2025 taxable value. 

Petitioner requests that the Tribunal reduce the 2025 true cash value to $38,000, the assessed value/state equalized 

value to $19,000, and the taxable value to $19,000, or to such other lawful value as the Tribunal determines from the 

evidence. 

Section 6: Jurisdictional Issues 

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

[7] No 

If Yes, check which BOR you attended: [Hl] March 

O July 

| El] December 

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

Not required to attend 

m| 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 

Od Appealing within 35 days of receipt of Notice of Uncapping 

[J other 

If you checked “other” above, explain:

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 21002832-3 

Classification of Property: 

Reald 

Personal [] (check one) 

Agricultural J

Page 5

STATE OF

Page 6

MTT

Page 7

M

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

8930 Rohns Trust Cochran Ebony 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002408 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 6/30/2026, 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: 

 

Ebony Cochran 

info@thedebtsurvivor.com 

 

 

 

 

 

 

25959 Kelly Rd Ste D 

Roseville, MI 48066 

 

 

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

 

 

 

Deon Dismuke 

 

Dated : 06/30/2026 

 

 

Deon Dismuke 

 

 

 

Appraiser IV, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

0

00

119,153

MARKET VALUE

QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon may be directed to 

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2026 Inflation Rate Multiplier is: 1.027

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

1. TAXABLE VALUE (Current amount is tentative):

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

Legal Description:

-4,600

59,600

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

-4,600

PROPERTY ADDRESS

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

DETROIT MI 48224

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

PARCEL NUMBER:

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 noƟce to be used by the local assessor.

L-4400

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

21002832-3

15725 E WARREN

15725 E WARREN

8930 ROHNS TRUST,COCHRAN, ,EBONY

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

64,200

59,600

-4,600

2. ASSESSED VALUE:

59,600

64,200

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

64,200

WAS NOT

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

N WARREN E 352&353 ARTHUR J SCULLYS RIFLE RANGE SUB L45 P34 PLATS, W C R 21/680 40 X 100

201 (COMMERCIAL-IMPROVED)

$-378

2025

2026

Page 3

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. A recent 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

Page 4

H

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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. 26-002408

 

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

Dismuked@detroitmi.gov

 

 

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 in uniformity 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?

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:

21002832-3

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

59600

Current Taxable Value as established by the Board of Review:

59600

What do you believe is the fair market value?

119200

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/

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SC_Order_of_Default_of_Petition.2026-06-23_16-37-21.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

8930 Rohns Trust Cochran Ebony,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002408

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib.

 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

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.1 

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).

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

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. 

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 2

MTT Docket No. 26-002408

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: June 23, 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 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

8930 Rohns Trust Cochran Ebony,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002408

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib.

 

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

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.2 

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).

2 “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. 

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 4

MTT Docket No. 26-002408

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: June 23, 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

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Page 1

RECEIVED 

APR 2 8 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

8930 ROHNS TRUST, COCHRAN, EBONY 

Petitioner, 

Vv. 

CITY OF DETROIT ASSESSOR, 

Respondent. 

PETITION FOR APPEAL OF PROPERTY TAX ASSESSMENT 

1. Petitioner Information 

Name: 8930 Rohns Trust, Cochran, Ebony 

Address: 25959 Kelly Rd Ste D Roseville, MI 48066 

Phone: 313-673-5593 

Email: info@thedebtsurvivor.com 

Relationship with Property: Trustee and beneficial owner 

2. Property Information 

Property Address: 15725 E Warren, Detroit, Ml 48224 

Parcel ID: 21002832-3 

Property Class: 201 Commercial Improved 

County: Wayne 

Municipality: City of Detroit 

Tax Year Under Appeal: 2025 

3. Current Assessment (2025) 

Assessment Type 

Amount 

Assessed Value (AV) 

$64,200

Page 2

4. Petitioner's Stated Value 

Petitioner's Belief of True Cash Value (2025): $38,000 

Petitioner's Requested Assessed Value (50% of TCV): $19,000 

Petitioner's Requested State Equalized Value: $19,000 

5. Board of Review 

Petitioners did not appear before the March 2026 Board of Review. Pursuant to MCL 211.154 and 

established Michigan Tax Tribunal precedent, Commercial Real property classified under Class 201 

is 

not required to first protest before the Board of Review prior to filing a petition with the Michigan Tax 

Tribunal. Petitioners are filing directly with the Tribunal as permitted by Michigan law. 

6. Grounds for Appeal 

Petitioner asserts that the 2025 assessed value of $64,200 (implying a true cash value of $128,400) is 

grossly excessive and does not reflect the fair market value of the subject property. The following 

grounds support this appeal: 

A. Arm’s Length Purchase Price 

On October 23, 2023, the subject property was conveyed to Petitioner by the Wayne County Treasurer 

via Quit Claim Deed (Liber 58517, Page 248, Document No. 2023268812) pursuant to Act 206 of Public 

Acts of 1893, as amended by Act 123 of 1999, for the full recorded consideration of $19,000.00. This 

transaction is an arm's length sale by a government entity under statutory authority and is directly 

probative of the property's true cash value at the time of purchase. The assessed value of $64,200 is 

more than triple the price at which the market, and the government itself, valued this property just 14 

months prior to the 2025 tax year. 

B. Comparable Sales Evidence 

A review of comparable commercial improved property sales in the immediate area during 2023 and 

2024 confirms that the subject property's true cash value is substantially lower than the city's 

assessment. The following arm’s length sales of similar commercial properties within the same zip code 

and adjacent corridors support a true cash value in the range of $38,000 to $50,000: 

Property Address 

Sale Date 

Sale Price 

Zip Code 

15915 E Warren Ave, Detroit 

04/09/2024 

$40,000 

48224 

16006 E Warren Ave, Detroit 

05/08/2023 

$43,000 

48224 

16000 E Warren Ave, Detroit 

05/08/2023 

$50,000 

48224 

16635 Harper Ave, Detroit 

03/07/2023 

$42,000 

48224

Page 3

The City of Detroit Assessor's own records (BS&A Online, Tax Year 2025) reflect that the subject 

property has a Physical Percent Good rating of only 59%, indicating that the city itself acknowledges 

the building has experienced significant physical depreciation. The building was constructed in 1952, 

carries an effective age of 26 years, and is classified as a Class C commercial structure of 1,631 

square feet. An assessment implying a true cash value of $128,400 for a physically deteriorated 1952 

commercial building on East Warren Avenue is not supported by the evidence and is inconsistent with 

the city's own condition data. 

D. Disproportionate Tax Increase 

The 2025 base tax of $6,394.89 represents an increase of approximately 58% over the 2024 base tax 

of $4,041.98. No evidence of improvement, renovation, or market appreciation supports an assessment 

increase of this magnitude for a 1952 commercial building in its current condition. 

7. Relief Requested 

Petitioner respectfully requests that the Michigan Tax Tribunal reduce the 2025 assessed value, state 

equalized value, and taxable value of Parcel 21002832-3 to $19,000, reflecting a true cash value of 

$38,000, consistent with the arm's length purchase price, comparable sales evidence, and the physical 

condition of the property as documented in the city's own assessment records. 

8. Exhibits 

1. 

Wayne County Treasurer Quit Claim Deed, dated October 23, 2023 (Liber 58517, Page 248, 

Document No. 2023268812) reflecting $19,000 purchase price 

2. 

BS&A Oniine Property Record for Tax Year 2025, Parcel 21002832-3, showing Assessed 

Value, Physical Percent Good (59%), and building data 

3. 

Tax history showing 2025 base tax of $6,394.89 versus 2024 base tax of $4,041.98 

4. 

Comparable commercial property sales data for 2023 to 2024 within zip code 48224 

9. Certification and Signature 

| certify that the statements made in this petition are true to the best of knowledge, information, and 

belief. 

g 

| 

SC 

Signature: 

Printed Name: Ebony R. Cochran, Trustee, 8930 Rohns Trust 

F 

” 

Date: 

2/00 ~ 

FOE,

Page 4

2023268812 

1: 58517 P: 248 

TGQCD 

10/23/2023 11:04:32 AM Total Pages: 1 

Bernard J. Youngblood, Register of Deeds - Wayne County, MI 

ELECTRONICALLY RECORDED 

WAYNE COUNTY TREASURER 

QUIT CLAIM DEED 

(Issued under Act 206 Public Act of 1893, 

as Amended by Act 123 of Public Acts of 1999) 

Eric R. Sabree, Treasurer of the Charter County of Wayne, 

Michigan, 

hereinafter called the Grantor/ Treasurer whose 

address is 400 Monroe, Suite 520, Detroit, 

Michigan 48226, by authority of Act 206 of Public Acts of 1893, as amended by Act 

123 

of Public Acts of 1999, as amended, conveys and quit claims to: 

THE DEBT SURVIVOR LLC , EBONY R COCHRAN 

hereinatter called the Grantee, whose address is: 

25959 KELLY RD STE D ROSEVILLE, MI 48066 

the following 

described premises located in the CITY OF DETROIT, WAYNE COUNTY, MI 

Tax Parcel LD. #: 21002832-3 

Legal Description:

Page 5

Co

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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

8930 Rohns Trust Cochran Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002408

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: June 23, 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

8930 Rohns Trust Cochran Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002408

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: June 23, 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

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Read document text excerpt

Page 1

RECEIVED 

APR 2 8 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

8930 ROHNS TRUST, COCHRAN, EBONY 

Petitioner, 

Vv. 

CITY OF DETROIT ASSESSOR, 

Respondent. 

PETITION FOR APPEAL OF PROPERTY TAX ASSESSMENT 

1. Petitioner Information 

Name: 8930 Rohns Trust, Cochran, Ebony 

Address: 25959 Kelly Rd Ste D Roseville, MI 48066 

Phone: 313-673-5593 

Email: info@thedebtsurvivor.com 

Relationship with Property: Trustee and beneficial owner 

2. Property Information 

Property Address: 15725 E Warren, Detroit, Ml 48224 

Parcel ID: 21002832-3 

Property Class: 201 Commercial Improved 

County: Wayne 

Municipality: City of Detroit 

Tax Year Under Appeal: 2025 

3. Current Assessment (2025) 

Assessment Type 

Amount 

Assessed Value (AV) 

$64,200

Page 2

4. Petitioner's Stated Value 

Petitioner's Belief of True Cash Value (2025): $38,000 

Petitioner's Requested Assessed Value (50% of TCV): $19,000 

Petitioner's Requested State Equalized Value: $19,000 

5. Board of Review 

Petitioners did not appear before the March 2026 Board of Review. Pursuant to MCL 211.154 and 

established Michigan Tax Tribunal precedent, Commercial Real property classified under Class 201 

is 

not required to first protest before the Board of Review prior to filing a petition with the Michigan Tax 

Tribunal. Petitioners are filing directly with the Tribunal as permitted by Michigan law. 

6. Grounds for Appeal 

Petitioner asserts that the 2025 assessed value of $64,200 (implying a true cash value of $128,400) is 

grossly excessive and does not reflect the fair market value of the subject property. The following 

grounds support this appeal: 

A. Arm’s Length Purchase Price 

On October 23, 2023, the subject property was conveyed to Petitioner by the Wayne County Treasurer 

via Quit Claim Deed (Liber 58517, Page 248, Document No. 2023268812) pursuant to Act 206 of Public 

Acts of 1893, as amended by Act 123 of 1999, for the full recorded consideration of $19,000.00. This 

transaction is an arm's length sale by a government entity under statutory authority and is directly 

probative of the property's true cash value at the time of purchase. The assessed value of $64,200 is 

more than triple the price at which the market, and the government itself, valued this property just 14 

months prior to the 2025 tax year. 

B. Comparable Sales Evidence 

A review of comparable commercial improved property sales in the immediate area during 2023 and 

2024 confirms that the subject property's true cash value is substantially lower than the city's 

assessment. The following arm’s length sales of similar commercial properties within the same zip code 

and adjacent corridors support a true cash value in the range of $38,000 to $50,000: 

Property Address 

Sale Date 

Sale Price 

Zip Code 

15915 E Warren Ave, Detroit 

04/09/2024 

$40,000 

48224 

16006 E Warren Ave, Detroit 

05/08/2023 

$43,000 

48224 

16000 E Warren Ave, Detroit 

05/08/2023 

$50,000 

48224 

16635 Harper Ave, Detroit 

03/07/2023 

$42,000 

48224

Page 3

The City of Detroit Assessor's own records (BS&A Online, Tax Year 2025) reflect that the subject 

property has a Physical Percent Good rating of only 59%, indicating that the city itself acknowledges 

the building has experienced significant physical depreciation. The building was constructed in 1952, 

carries an effective age of 26 years, and is classified as a Class C commercial structure of 1,631 

square feet. An assessment implying a true cash value of $128,400 for a physically deteriorated 1952 

commercial building on East Warren Avenue is not supported by the evidence and is inconsistent with 

the city's own condition data. 

D. Disproportionate Tax Increase 

The 2025 base tax of $6,394.89 represents an increase of approximately 58% over the 2024 base tax 

of $4,041.98. No evidence of improvement, renovation, or market appreciation supports an assessment 

increase of this magnitude for a 1952 commercial building in its current condition. 

7. Relief Requested 

Petitioner respectfully requests that the Michigan Tax Tribunal reduce the 2025 assessed value, state 

equalized value, and taxable value of Parcel 21002832-3 to $19,000, reflecting a true cash value of 

$38,000, consistent with the arm's length purchase price, comparable sales evidence, and the physical 

condition of the property as documented in the city's own assessment records. 

8. Exhibits 

1. 

Wayne County Treasurer Quit Claim Deed, dated October 23, 2023 (Liber 58517, Page 248, 

Document No. 2023268812) reflecting $19,000 purchase price 

2. 

BS&A Oniine Property Record for Tax Year 2025, Parcel 21002832-3, showing Assessed 

Value, Physical Percent Good (59%), and building data 

3. 

Tax history showing 2025 base tax of $6,394.89 versus 2024 base tax of $4,041.98 

4. 

Comparable commercial property sales data for 2023 to 2024 within zip code 48224 

9. Certification and Signature 

| certify that the statements made in this petition are true to the best of knowledge, information, and 

belief. 

g 

| 

SC 

Signature: 

Printed Name: Ebony R. Cochran, Trustee, 8930 Rohns Trust 

F 

” 

Date: 

2/00 ~ 

FOE,

Page 4

2023268812 

1: 58517 P: 248 

TGQCD 

10/23/2023 11:04:32 AM Total Pages: 1 

Bernard J. Youngblood, Register of Deeds - Wayne County, MI 

ELECTRONICALLY RECORDED 

WAYNE COUNTY TREASURER 

QUIT CLAIM DEED 

(Issued under Act 206 Public Act of 1893, 

as Amended by Act 123 of Public Acts of 1999) 

Eric R. Sabree, Treasurer of the Charter County of Wayne, 

Michigan, 

hereinafter called the Grantor/ Treasurer whose 

address is 400 Monroe, Suite 520, Detroit, 

Michigan 48226, by authority of Act 206 of Public Acts of 1893, as amended by Act 

123 

of Public Acts of 1999, as amended, conveys and quit claims to: 

THE DEBT SURVIVOR LLC , EBONY R COCHRAN 

hereinatter called the Grantee, whose address is: 

25959 KELLY RD STE D ROSEVILLE, MI 48066 

the following 

described premises located in the CITY OF DETROIT, WAYNE COUNTY, MI 

Tax Parcel LD. #: 21002832-3 

Legal Description:

Page 5

Co

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.