Record Finder / 26-002675-TT
Michigan

Adtp LLC Petitioner V City Of Detroit Respondent

Petitioner
Adtp LLC
Respondent
City Of Detroit

Case overview

Docket number
26-002675-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Answer was receivedRESPNot recorded10/21/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Petition has been verifiedPET109/25/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/25/2026Not recordedDownload
2Attachments to the Petition were filedPETNot recorded07/15/2026Not recordedDownload
1A petition was received.PETNot recorded07/15/2026$125.00Download

Documents

SKM_C4051i26102111590.pdfRead complete document text →
Read document text excerpt

Page 1

9068% IN “ONISNVT “JAY YIAIY ANVYHO 'N LOVZ ‘SIoueD JaYIO 

- 60687 IN ‘ONISNYT ‘Z€20€ X08 Od 

09/6-GE€-L1G 

- £68 IW ‘ONISNYT “LS YMVLLO 'M L19 

- TYNNEIYL XV.L NYDIHOIN 

[Adoo Buiew/Buinies uosiad jo sweu adAiund] 

Fo wr fab 

ows 

[Adoo Buijrew/Buinias si oym uosiad jo ainjeubig] 

—Z 

9 

[2Q9, 

VI 

GREG 

oD HEP Pp pa 

A 

(o0B] 

27 LOH 

[panies Buieq sjdoad/Aped ay) jo ssaippe pue aweu apiroid] 

‘uodn Isjjew pauonded-aAoge ay} 0} sANe|s) 

221 

fr ray) ay} Jo Adoo e pales 

[@01nu9s Jo B1Ep] 

[uonnad Bujiew/Buinias uossed Jo swe] 

ays/ay 

Ya / Jz) 01 

uojey)ssels 

N= +32 Ba 

SvvsT 

30IAY3S 40 400YHd 

(s)uspuodsay 

; 

‘ 

too (] 5 

~ I») 

SLYEG-AE ONI®H0a LIN 

A 

(sMauonned 

TYNNGIYL XVL NVOIHOIN 

‘ 

O71 

AL tf 

H0103¥Ia 

ONISNVT 

HONYIN0D 

Vdd ‘NMOY¥E ‘| NOTIVIN 

SHIV4dY AHOLY INDI 

ANY ONISNIDIT 40 LNIWLHVAIa 

HIWLIHM NIHOL13HD 

NVOIHOIA 40 41V.LS 

Ay,

Page 2

20°¥T0 

MaIABY Jo preog Joseq Jo AND 

‘Ajoisoulg 

Jesh jusuno au} Jo ype aunp Aq 

|26/-6068% 

IN 

‘BuisueT 

‘L/#0E XO0g Od ‘UOISSIWWOD Xel dels 

ay} yum pay 

aq Aew |eadde yong 

‘yeah uaund 

ay) Joy spew 

aq Auo Aew [eadde uopneoyisse|) Apedord 

vy 

‘UuoneolISSe|D 

Apadoid |eay [enuspisay Joy Jeak Juaund ay) jo sie Ane Aq spew aq isnw [eadde jeunqu) xe] ueBiyolN v 

‘Apadoid 

jeuosiad 

ANN 

Ppue 

[BuOSiad 

[ELISNPU| 

‘[BUOSISd 

[EloJaWWOo) 

‘|eay 

[eujsnpul 

‘ley 

[elosswwo)) 

se payissed saiuadoisd Joy Jeak jusuno 

ayy jo isig Ae 

Aq spew 

aq jsnw 

[eadde |eunqu) xe] ueBiyoiy v 

6068Y IN Buisue 

2€coe xog ‘Od 

leunqu) xe] uebiyaipy 

:0} |eadde 0} wioj swe [ews 

pasojous ay) 8}9|dwioo pue o0U SIU} WANS ‘MAIASY JO PIEOg YDIB SU) JO UOISISEP SU) YIM palsiessip aie nok J| 

006'2S 

009'8. 

006'2S 

009'82 

1eaddy Bly 

I 

10}; 

1JO 3Y) Aq Palayo SUOHEPUBWILIOISI 

preog yosel ay 

“Auowijsa} Jo/pue 

PISUOD MBIASY JO pleog yosepy ayy 

“L 

'9 

:uonduoasaq jeba Apadoid 

°s 

in 

:uondwaxgy 2JUIPISY ajdidund 

‘9 

waiofep py 

AYIINIaAISTY) 

Lov 

:uonesyisseln Apadosd 

“y 

; 

! 

ousIq 

"g 

NIN3HVLS 00ZvL 

issalppy Auadoig 

°z 

"950€8022 

equinN jodied 

| 

SI5V4 

30 ONIANIE 

Jey} papn|ouod pue 

SSB 9Z0Z dU) UO [eadde ay) paIapISUOD SBY MBIASY JO pJeog YoJep ayL 

B3Z00-W 

 "HIGWNN NOILILId MIIATY 40 QYvVOd HOMVIN 

9202 

3d 

Ayadoid paquosap mojeq 

1208¥% IN LNIOd1SVY3 

001 31S ad IN LHOI3 3 Loesl 

oT diav 

9202/90/v0 

OF IWHOAIP'MMM 

9228 UESIYIIN 103d 

9LSY-vTT (ETE) xey 

SOT 33NS ‘aNUBAY PIEMPOOM T 

MBIASY 30 pivoT 

fs 

720-829 (€1€) :3u0yd 

1213) [edidiunA SUNOA Y uews|o)

Page 3

xxxP823URIENG J0U INQ STYRTISI POWSSP UTSISY UOTIPUIOIUL 

xxx 

 ——————— 

SE 

= 

TREE 

TRE 

bs 

0679 'LT 

Ho09 10 

00509 

i00TT 

£202 

I 

uebruo ‘suken 

To 

( 

I~ 

- 

PU 

oT 

; 

——~"|OH 

NI ANOD L00Z/TZ/€0 

DX 

O1£062. 

I PE 

000'8L 

006°9L 

door’ 

oogs’sz | __- 

— 

__looL’ss 

00978 

00T'T 

S207) 

SY JOLISHT T07/6T/20_ 01 

ppt 

800625 _ |. __._ 

JH006’ZS__ 009'8L __ 

9202] 

_3FuM _. __ USuM _. 

ante 

T8430 

maTARY 

anTeA 

snTeA 

|entea 

‘ 

sTqEX®R] 

/Teunqris 

[zo paeod 

passassy 

|buTpTTNg 

|puer 

: 

Tesx 

UTeTd POOTd] 

TT 

I 

a 

ToT 

EE 

pueTiom! 

FURAIISReM 

butTToY 

TeneT 

X 

2371S 

" 

30 Audeabodog 

J 

god 

JATIIE 

ION 

ST 

SHDIAYES prot 

1130 punoabispun 

HAIMXNINAOD IVHI 

SHIVIS WIAYAXVLI 80/92/TT! 

rr 

GOTITTTIN pPIepURlS 

X 

dI 

‘sdLYadn 

HTT j9813s 

X 

YOI¥HLXE 

SATAN 

‘¥YIVA 

OL NOILIANOD 

7E9 

= enTep Use) oni] sjusweaoxdul pueT PeleWTISH Te30f 

S3ubT 

oz 

001 

cbc 

114 

‘user orris. 

ib 

qang 

aII¥adn ‘QEINYED TYIdAY 9202 MOSY 9T/€/T 

795 

0z 

007 

s0°L 

1230010 

enTeA 

USE, 

00: 

221s 

°3ey 

' 

TEA 

USED 

RESSRE 

E 

Tomes 

080-£-0T AOd QETIVH/VHZEN 

ae3eM 

S90USNTIUI /SIUSUWOD 

i 

ATENSPTS 

"69€000L¢F Td0¥Yd ZEN '69£0-900CH LudD 

ogee 

= enfep pueT "3s [eI0L 

 SSIOY TeIOL £170 

Tomes r01S 

HZAN §'92T 

X Sp 905/22 

¥ 

O 

M ‘SIVId 99d 

‘uUOTIBTNOTED sHeoIOR TE303 YJ 

O01 SINJYTIJUOD 30U 

Op 

PBOY posed 

9%T 

T 

ON €0S INOWANYYS 90€T NITHAHYIS 

I 

. 

. 

eOY ToARID 

0€z'e 

00T 

6€°0 

33 

DBS 000°90L°S 

P eo aan 

uoT3drIosaq Xe 

0" 

*00T 

© 

0000°0 

0000°T 00° 

4] 

2) 

SnTeA 

uosesy 

[py 

@3eg 

yadseg 

23uoxd 

yagd 

squswaaoxdul 

x 

S030 

x 

i 

ortand 

| 

(¥LZ08) 

¥ 

¥ 

dno¥n-T# TNONGNED- ETAT "ZETAT 

STIRL: 

JUBDRA 

posoxdur| 

xX 

12087 

IW LNIOdLSYH 

— 

S.. 

1vAL/ADL O18 oor 

< 

00T EIS Q¥ TTIW IHOIE 

& TOEST 

i 

29°LL 

* 

/ADI. 

0L8°SOT 

ADL 

3ST 

9202 

DTT diav 

: 

CN 

TZ #aavM 

SS9IPPY/SWEN 

§, T9UMO| 

%0 

“2°9°d 

LOI¥LISIA 

TOOHDS 

XLID 

LIOYLED 

:TOOYSs 

NITEHVLIS 

00C¥T| 

sn3e3s 

Taqumy 

a3eq 

(s)3twzeg uTpTTNE| 

Td :BUTUOZ| OMAWI-TYIINIQISEY :SSeTDd| 

sseappy_A3zedoiq 

0°00T 

FIISNVAEL 

ALddI0dd 

HILONFT 

S,Wd¥-£0 

YId| 

$T0Z/€0/L0 

09% ‘9p 

OTT 

SHWOH qTddY NEED) 

OTT 

SATI¥IIONd 

HMO 

00T 

YAISNVAL ALdEI0dd 

OT 

S\W¥Y TEDYYd 

ILTOW-6T 

¥id| 

¥102/90/80 

00T’Z9 

LSNYL 

3 

HLVLSH NYOIYIWY 

OTT 

SHWOH 

HTdd¥Y NIAFTID 

0°00T 

HIISNTEL AL¥dd0dd 

a 

JAY 

dTYS 

TADYYd 

ILTIAN-0C 

¥Id 

¥T10Z/90/80 

00T‘'Z9 

LSOYL 

3 

ALVLISH NYOI¥IWY 

OTT 

SHWOH 

H1ddV¥ NIFED 

0°00T 

| ¥EASNYMI AINEAO¥A 

6952725202 

¥EHIO/QHSO_LON-TZ 

aM 

$20z/80/80 

005'8S 

| 

OTT dIOV _ ISOML 

¥ HIVISE NYOTNINY 

“sueag 

Kg 

abeg 

» 

adr 

a3eq 

90TId 

“quoag 

PaTITIoN 

28qTT 

ees 

JO swag 

*3sur 

ates 

aTeS 

s93uRIH 

I03URID 

9202/12/01 

uo pejuTId 

ANAM :A3unod 

LIO¥LEAQ J0 ALID 

:UOT3IDTPSTANL 

'950£807¢ 

IoqUNN Te0IRd

Page 4

sxxPo93URIENS JOU INQ STURTTSI POWSSP UTIISY UOTIRUWIOFUL 

xxx 

oz 

O¥ NITZHVLS 

EB 

sss 

1| 

ddd ALS-T 

45 0°p9ET 

ES 

) 

a 

-ALS T 

52 

5 0021 

5 dS 

ALS-T 

ZT 

45 0°0bp 

nN 

WYD UHD-Z 

0z 

9202/12/01 

uo pajutid 

1 

HuTpTTng TeTIUSPTSSY 

‘°9G0E£80ZZ 

:IsqumN TeoIed

Page 5

0LE'STT 

9b. bs/$ 

S62'6€C 

¥8'I8T 

114'bS/$ 

ST9'pET 

9T'bST 

'bs/$ 

2dld les paisnlpy 

OEE'ET 

%L'0T [py sso1 

S6Z'TT 

%0°S [py sso19 

SZ1'0€ 

%6'CT [py SS049 

sjusuisnlpy sso19 

| 0€9'6~ 

%L'L- PY IBN 

S6Z'TT 

%0°'S PY 1oN 

S79 

%E'0 ‘PV IN 

swawisnipy ON 

| 000'szT 

S8'08 

:d'bs/$ 

000822 

STELT 

dbS/$ 

000'v€C 

GL'€ST 

d'bs/$ 

20d JES [enPy 

0 

0 

0 

0 

0 

1894 bs Juswaseg ug 

062'1- 

89L 

[1 

Sb9 

789 

1924 a1enbs Juswaseg 

009 

00% 

009 

00% 

(1144 

1994 a.1enbs abeien 

061'8- 

9bS'T 

091° 

91€'T 

POET 

1934 asenbg 

0002 

1

Page 6

S02

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.

scanswer_valuation.pdfRead complete document text →
Read document text excerpt

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. 26-002675

 

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

Isaac

M.I. 

Last Name

Degraffenreid

Firm Name (if any)

city of detroit

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

2 woodward ave ste 824

City or Town

detroit

State

 Michigan

ZIP Code

48226

Telephone Number

3132243035

E-mail Address

degraffenreidi@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.

No 

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 property is located in the ecf 132B. The property is a 2ty brick home, the property uncapped due to proposal A. The petitoner received a reduction during the 

MBOR. The property is fairly and equitable 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:

22083056

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

52900

Current Taxable Value as established by the Board of Review:

52900

What do you believe is the fair market value?

108696

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ isaac degraffenreid

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

ADTP LLC

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

18301 Eight Mile

Ste 100

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

3133180502

E-mail Address

atpaglia@gmail.com

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

First Name

Albert

M.I.

T

Last Name

Paglia

Firm Name (if any)

Paglia & Associates, P.C.

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

18301 Eight Mile

Ste 100

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

3133180502

E-mail Address

atpaglia@gmail.com

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 parcel

N/A 

Property Address (No., Street)

14200 Stahelin

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Detroit

County

Wayne

State

Michigan

ZIP Code

48223

Taxing Authority (City or Township)

Detroit Finance Department Income Tax Division

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

The property was assessed way too high for 2026 based on its condition and other comparable sales as detailed in the letter attached with this appeal.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

22083056

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

52900

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

52900

What do you believe is the fair market value?

60000

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

30000

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

30000

 

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

Petitioner’s Signature: 

/s/ Tom Paglia

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.

SC_Notice_of_Docket_Number.2026-09-25_17-22-42.pdfRead complete document text →
Read document text excerpt

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

ADTP LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002675

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: September 25, 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

ADTP LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002675

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: September 25, 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

ADTP LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002675

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: September 25, 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.

doc03302420260715123609.pdfRead complete document text →
Read document text excerpt

Page 1

PAGLIA & ASSOCIATES, P.C. 

18301 EIGHT MILE, SUITE 100 

EASTPOINTE, MI 48021 

PHONE: (586) 756-1100 

* 

FAX: (586) 879-0716 

July 15,2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Real Estate Assessment Tax Appeal for 2026 — 14200 Stahelin, Detroit, MI 

48223, Parcel 22083056 

Dear Michigan Tax Tribunal: 

Please be advised that Paglia & Associates, P.C. represents ADTP, LLC, owner of 14200 

Stahelin, Detroit, MI 48223. This letter is intended to outline our position to support that 14200 

Stahelin was assessed way too highly for 2026 taxes as shown on the attached assessment. 

The subject property, 14200 Stahelin, is a 1,364sf single family home with a 

total of 3 

bedrooms and 1.1 bathrooms built in 1952. 14200 Stahelin was purchased on the open market by 

ADTP LLC 

in August of 2025 for $58,500. For 2026 the City’s proposed taxable value was 

$78,600 (Est TCV $157,200). This 2026 assessment was appealed to the March Board of Review 

and modified to taxable value $52,900 (TCV $105,800). While the decreased assessment for 

2026 is appreciated, it falls short of the actual value of the property, which petitioner believes to 

be closer to what they paid for the property — a taxable value of $30,000 (TCV $60,000). Thus 

petitioner has filed this appeal with the MTT to correct the assessed and taxable value of the 

subject property. 

There are two main reasons that the property should 

be assessed 

as requested 

by 

petitioner. The first is that the current condition of the property and resale value of the property 

would value 

it at FMV of $60,000. While the property 

is both fully operational and livable, 

everything is dated and past its useful life, including the kitchen, bathrooms, roof, and HVAC. If 

the property were to sell today it would be priced around $60,000 based on its potential, and to 

sell for more than this, 

it would require some significant renovation. To say that from August 

2025 to December 2025, the property increased 

in value from $58,500 to $105,800 

is not 

reasonable. 

If you were to offer to purchase the subject property for this amount, Petitioner 

would accept the offer, however this 

is much higher than the FMV of the property, which 

is 

around $60,000. 

The second reason that the property should be re-assessed to a FMV of $60,000 is the 

sales comparables. While many houses sell for a lot when fully renovated, this one is dated and

Page 2

Address 

Square Footage/Sales Price 

PSF 

Bd/Ba/Garage 

Date of Sale 

1. 14774 Woodmont 

1,423sf 

$54,000 

$37.95 

3/1/No 

10/30/25 

2.13609 Rosemont 

~~ 1,598sf 

$60,000 

$37.54 

3/1/Yes 

2/6/26 

3.14616 Vaughan 

 1,497sf 

$68,500 

$45.76 

3/1.1/Yes 

6/27/25 

4. 19400 Lyndon 

1,169sf 

$70,000 

$59.88 

3/2/No 

9/22/25 

5.12891 Longacre 

 1,400sf 

875,000 

§53.57 

3/1/Yes 

11/19/25 

6. 14627 Ashton 

1,469sf 

$75,000 

$51.06 

3/1/No 

11/20/25 

7.13936 Penrod 

1,634sf 

$80,000 

$48.96 

3/1.1/No 

4/7/25 

8.14910 Ferguson 

~~ 1,358sf 

$80,000 

$58.91 

3/1.1/Yes3 

~~ 7/18/25 

Subject Property: 

14200 Stahelin 

1,364sf 

$38,500 

$42.88 

3/1.1/Yes 

8/25 

Currently Assessed at 

$105,800 

$77.57 

These comparables are in the area and of similar size, style and condition to the subject 

property. 

It was purchased on the open market in August 2025 for $58,500 and to say that its 

value 

in December 2025 

is $105,800 

is not accurate or reasonable. We request, based on the 

condition of the property and comparables above listed, that the property be assessed at its actual 

taxable value of $30,000 or FMV of $60,000. Thank you and please feel free to contact me with 

any questions. 

Sincerely, 

PAGLIA & ASSOCIATES, P.C. 

a 

A. Thomas Paglia III 

Enclosures: 

- 

Notice of Appearance 

- 

City of Detroit Letter of Authorization 

- 

Notice from City of Detroit — Review Decision 

- 

Copy of Property Deed 

- 

2026 Notice of Assessment for subject property 

- 

Information on the comparable properties listed herein 

- 

Proof of Service

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ADTP, LLC, 

Petitioner 

MTT Docket No. 

Vs. 

Parcel 22083056 

City of Detroit, 

Respondent. 

A. Thomas Paglia III (P76315) 

PAGLIA & ASSOCIATES, P.C. 

Attorney for ADTP LLC 

18301 Eight Mile Road, Suite 100 

Eastpointe, MI 48021 

(313) 318-0502 

atpaglia@gmail.com 

NOTICE OF APPEARANCE 

To: 

Michigan Tax Tribunal 

PLEASE TAKE NOTICE that on this day, A. Thomas Paglia III (P76315) of 

Paglia & Associates, P.C. has filed an appearance 

in the Michigan Tax Tribunal to 

represent ADTP, LLC in the enclosed matter. 

Respectfully submitted, 

PAGLIA & ASSOCIATES, P.C. 

By: Zh

Page 4

CITY OF DETROIT - PROPERTY APPEAL 

LETTER OF AUTHORIZATION 

we ADTP LLC 

as the legal owner of the property stated 

herein, authorize the following individual or business: 

NAME: Tom Paglia, Paglia & Associates, P.C. Self Prepared 

ADDRESS: 18301 Eight Mile, Ste 100 

city; Eastpointe 

sTaTe:MI 

1p: 48021 

PHONE: 3133180502 

FATE: 

EMAIL. tpaglia@gmail.com 

To act as my sole and designated representative on my behalf regarding the assessment 

appeal of the following property: 

ADDRESS: 14200 Stahelin 

cry; Detroit 

STATE M! 

1p. 48223 

I further understand that the decision from my appeal is required to be provided in writing 

and hereby expressly assign to my representative the authority to receive such writing on 

my behalf. 

OWNER: ADTP LLC 

TAY 

SIGNATURE: 

Tze Ar! 

ATE: 213126 

ADDRESS: 14200 Stahelin 

CITY: Detroit 

STATE: MI 

ZIP 48223 

PHONE: 3133180502 

FAX: 

EMAIL: atpaglia@gmail.com 

All companies, LLC’s and/or corporations must provide organization documents along with title and 

name of authorized person to speak on behalf 

of company.

Page 5

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: (313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

Property Assessmen 

Board of Review 

crvor 

DETROIT 

04/06/2026 

ADTP LLC 

18301 E EIGHT MILE RD STE 100 

EASTPOINT MI 48021 

RE: 

2026 

MARCH BOARD

Page 6

Of

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

ADTP LLC

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

18301 Eight Mile

Ste 100

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

3133180502

E-mail Address

atpaglia@gmail.com

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

First Name

Albert

M.I.

T

Last Name

Paglia

Firm Name (if any)

Paglia & Associates, P.C.

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

18301 Eight Mile

Ste 100

City or Town

Eastpointe

State

Michigan

ZIP Code

48021

Telephone Number

3133180502

E-mail Address

atpaglia@gmail.com

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 parcel

N/A 

Property Address (No., Street)

14200 Stahelin

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Detroit

County

Wayne

State

Michigan

ZIP Code

48223

Taxing Authority (City or Township)

Detroit Finance Department Income Tax Division

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

True Cash and Taxable Values

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

The property was assessed way too high for 2026 based on its condition and other comparable sales as detailed in the letter attached with this appeal.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

22083056

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

52900

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

52900

What do you believe is the fair market value?

60000

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

30000

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

30000

 

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

Petitioner’s Signature: 

/s/ Tom Paglia

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.