Baxter Apartments 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 

Baxter Apartments LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISON 

 

v 

 

MTT Docket No. 24-003823 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003823 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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

 

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

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: February 12, 2026 

sb 

 

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,

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

pgp bisa DPA 

GOVERNOR 

LANSING 

Baxter Apartments LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.24-003823 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: See Attachment 

| 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

| Assessed Value (AV) 

| Taxable Value (TV) 

| 

See attachment 

—a 

T 

1 

4. 

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

settlement purposes are: 

| Tax year 

| True Cash Value 

[AV 

Vv 

| 

See attachment 

| 

Crema 

fis 

: 

_-— 

5. 

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

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

omitted property etc.) 

See attachment 

ee 

er 

nee 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

n/a 

 ———— a 

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

Page 2

MTT Docket No. 24-003823 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Rip s Authorized 

resentative or, if none, Petitioner: 

Printed Name: 

OO 

S 

ib 

IN 

A 

Date: 

2 

/(L/o2C 

Signature of Respondent's authorized representative: 

Printed 

Name: Dana McMurray 

i 

ns 

Date: February 12, 2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

Baxter Apartments LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.24-003823 

City of Detroit 

iE 

: 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1 __ OF8 

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

1. 

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

Board of Review are: 

Tax Year 

| Parcel Number 

[ Assessed Value 

| Taxable Value 

2024 

12005581.001 

"46,100 

[42,315 

2024 

12005581.002 

[42,100 

138,640 

= 

| 

2024 

12005581.003 

48,100 

44.205 

2024 

IL 2005581.004 

[41 200 

[37.800 

2024 

12005581.005 

36,300 

33,390 

2024 

Bl 2005581.006L 

141.600 

138,220 

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

settlement purposes are: 

Tax Year 1 Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2024 

12005581.001 

52,600 

26,300 

[26,300 

12024 

12005581.002 

47,200 

23,600 

23,600 

[2024 

12005581.003 

[55.400 

27,700 

27,700 

2024 

| 2005581.004 

146,000 

23,000 

[23,000 

2024 

12005581.005 

139.800 

19,900 

19,900 

2024 

112005581.006L 

46,600 

23,300 

23,300 

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

Page 4

GRETCHEN WHITMER 

GOVERNOR 

Baxter Apartments LLC 

a 

a 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

V 

MTT Docket No.24-003823 

City of Detroit 

i 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM2 _ OF8 

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

1. The values for the

Page 5

STA

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

pgp bisa DPA 

GOVERNOR 

LANSING 

Baxter Apartments LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.24-003823 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: See Attachment 

| 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

| Assessed Value (AV) 

| Taxable Value (TV) 

| 

See attachment 

—a 

T 

1 

4. 

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

settlement purposes are: 

| Tax year 

| True Cash Value 

[AV 

Vv 

| 

See attachment 

| 

Crema 

fis 

: 

_-— 

5. 

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

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

omitted property etc.) 

See attachment 

ee 

er 

nee 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

n/a 

 ———— a 

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

Page 2

MTT Docket No. 24-003823 

Page 2 of 2 

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

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

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

7. The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Rip s Authorized 

resentative or, if none, Petitioner: 

Printed Name: 

OO 

S 

ib 

IN 

A 

Date: 

2 

/(L/o2C 

Signature of Respondent's authorized representative: 

Printed 

Name: Dana McMurray 

i 

ns 

Date: February 12, 2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

GRETCHEN WHITMER 

DIRECTOR 

GOVERNOR 

Baxter Apartments LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.24-003823 

City of Detroit 

iE 

: 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1 __ OF8 

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

1. 

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

Board of Review are: 

Tax Year 

| Parcel Number 

[ Assessed Value 

| Taxable Value 

2024 

12005581.001 

"46,100 

[42,315 

2024 

12005581.002 

[42,100 

138,640 

= 

| 

2024 

12005581.003 

48,100 

44.205 

2024 

IL 2005581.004 

[41 200 

[37.800 

2024 

12005581.005 

36,300 

33,390 

2024 

Bl 2005581.006L 

141.600 

138,220 

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

settlement purposes are: 

Tax Year 1 Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2024 

12005581.001 

52,600 

26,300 

[26,300 

12024 

12005581.002 

47,200 

23,600 

23,600 

[2024 

12005581.003 

[55.400 

27,700 

27,700 

2024 

| 2005581.004 

146,000 

23,000 

[23,000 

2024 

12005581.005 

139.800 

19,900 

19,900 

2024 

112005581.006L 

46,600 

23,300 

23,300 

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

Page 4

GRETCHEN WHITMER 

GOVERNOR 

Baxter Apartments LLC 

a 

a 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

V 

MTT Docket No.24-003823 

City of Detroit 

i 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM2 _ OF8 

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

1. The values for the

Page 5

STA

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

bid 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Baxter Apartments LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003823 

City of Detroit 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: See Attachment 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

[ Tax year 

Assessed Value (AV) 

| Taxable Value (TV) | 

See attachment 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

[AV 

[Tv 

See attachment 

i 

5. 

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

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

omitted property etc.) 

See attachment 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

n/a 

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

Page 2

MTT Docket No. 24-003823 

Page 2 of 2 

See attachment 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Re 

ntative or, if none, Petitioner: 

pe pe ere 

Printed Name: 

Waca\as 

 (&. 

Mesa [ZEEN 

ND) 

~~ 

Date: 

2/1 /zoL 

Signature of Respondent's authorized representative: 

Dee MMM 

Printed Name:Dana McMurray 

\ 

J 

~~ 

Date: February 11, 2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Baxter Apartments LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.24-003823 

City of Detroit 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__ OF8 

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

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

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2024 

12005581.001 

46,100 

e235 

| 

2024 

12005581.002 

42,100 

lsse40 

2024 

12005581.003 

48,100 

44,205 

2024 

112005581.004 

41,200 

37,800 

we 

2024 

12005581.005 

36,300 

33,390 

2024 

12005581.006L 

41,600 

38,220 

2. 

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

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2024 

12005581.001 

52,600 

26,300 

26,300 

2024 

12005581.002 

OC 

RATI200T FE ose 

O00 

ed 

hi 

2024 

12005581.003 

55,400 

JC 

RE00RT 

P7000 HL) 

2024 

12005581.004 

46,000 

23,000 

230008 FT | 

2024 

12005581.005 

[39.800 

[19,800 

19,900 

2024 

12005581.006L 

46600 

23,300 

[23,300 

ii 

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

Page 4

GRETCHEN WHITMER 

GOVERNOR 

Baxter Apartments LLC 

pm, = 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003823 

City of Detroit 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM2__ 

OF8 

(To be attached to a completed Stipulation for Entry of

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

 

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 

Baxter Apartments LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003823 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation, filed on February 11, 2026, 

and finds that the parties have listed the incorrect 2025 Board of Review taxable value 

for parcel number 12005581.006L. Accordingly, the Tribunal must deny the parties’ 

stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. 

 

IT IS FURTHER ORDERED that the parties must file an amended stipulation within 14 

days of this order. No additional filing fee is required if the parties file an amended 

stipulation within 14 days of this order. 

 

IT IS FURTHER ORDERED If the parties fail to file an amended stipulation within 14 

days, the case will be re-scheduled for a telephonic hearing and a new stipulation filing 

fee is required for any future settlement. 

 

 

 

 

 

 

 

By _______________________________ 

Entered: February 12, 2026 

jcg 

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

bid 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Baxter Apartments LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003823 

City of Detroit 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: See Attachment 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

[ Tax year 

Assessed Value (AV) 

| Taxable Value (TV) | 

See attachment 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

[AV 

[Tv 

See attachment 

i 

5. 

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

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

omitted property etc.) 

See attachment 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

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

n/a 

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

Page 2

MTT Docket No. 24-003823 

Page 2 of 2 

See attachment 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Re 

ntative or, if none, Petitioner: 

pe pe ere 

Printed Name: 

Waca\as 

 (&. 

Mesa [ZEEN 

ND) 

~~ 

Date: 

2/1 /zoL 

Signature of Respondent's authorized representative: 

Dee MMM 

Printed Name:Dana McMurray 

\ 

J 

~~ 

Date: February 11, 2026

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Baxter Apartments LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.24-003823 

City of Detroit 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM1__ OF8 

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

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

Board of Review are: 

Tax Year 

| Parcel Number 

Assessed Value 

| Taxable Value 

2024 

12005581.001 

46,100 

e235 

| 

2024 

12005581.002 

42,100 

lsse40 

2024 

12005581.003 

48,100 

44,205 

2024 

112005581.004 

41,200 

37,800 

we 

2024 

12005581.005 

36,300 

33,390 

2024 

12005581.006L 

41,600 

38,220 

2. 

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

settlement purposes are: 

Tax Year 

| Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2024 

12005581.001 

52,600 

26,300 

26,300 

2024 

12005581.002 

OC 

RATI200T FE ose 

O00 

ed 

hi 

2024 

12005581.003 

55,400 

JC 

RE00RT 

P7000 HL) 

2024 

12005581.004 

46,000 

23,000 

230008 FT | 

2024 

12005581.005 

[39.800 

[19,800 

19,900 

2024 

12005581.006L 

46600 

23,300 

[23,300 

ii 

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

Page 4

GRETCHEN WHITMER 

GOVERNOR 

Baxter Apartments LLC 

pm, = 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003823 

City of Detroit 

, 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM2__ 

OF8 

(To be attached to a completed Stipulation for Entry of

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

Dear Tritunal:

The parles in the acove-captiered Small Claims appeal hereby stipulate and agree to settle this

matter lased on the ateches inc.meni

Thi agroemest is entered volnry nd in good fatl.. Tie arties have reviewed the terms and

agree Ury age f ir tnd Supponod y e evidence.

MOAS1

Page 2

CURRENT

PARCEL #

2024

ASSESSED

ASSESSED

PROPOSE

CURRENT

2024

TAXABLE

THE BAXTER APARTMENTS

DOCKET # 24-003823

PROPOSE

TRUE

VALUE

VALUE

VALUE

2024

TAXABLE

VALUE

SQUARE

CASH

S/SQ.FT.

FOOTAGE

VALUE

1

12005581.001

46,100

26,300

42,315

2

26,300

864

52,600

S

60.88

12005581.002

42,100

3

23,600

38,640

23,600

777

47,200

$

60.75

12005581.003

48,100

27,700

44,205

4

27,700

909

55,400

$

60.95

12005581.004

41,200

5

23,000

37,800

12005581.005

23,000

757

46,000

S

60.77

36,300

19,900

33,390

6

19,900

654

39,800

S

60.86

12005581.006L

41,600

23,300

7

38,220

23,300

766

46,600

12005582.001

S

60.84

48,100

27,700

44,205

8

27,700

909

55,400

S

60.95

12005582.002

41,200

23,000

37,800

9

23,000

757

46,000

S

60.77

12005582.003

36,300

19,900

33,390

10

19,900

654

39,800

S

12005582.004

60.86

41,100

23,000

37,800

23,000

756

11

46,000

S

60.8

1200

005582.005

47,100

27,000

43,260

27,000

12

887

120055

5582.006L

54,000

60.88

44,500

25,000

40,845

13

25,000

822

50,00

$

60.83

120055

2583.001

39,600

22,000

36,330

22,000

723

14

44,000

S

60.86

2583.002

49,100

28,400

45,150

28,400

932

15

56,800

S

60.94

1200555583.003

47,400

27,200

43,575

27,200

894

54,400

S

16

60.85

1200558

5583.004

44,100

25,000

40,530

25,000

822

50,000

17

60.83

120055

5583.005

39,600

22,000

36,435

22,000

724

44,000

18

120055

5583.006L

49,100

28,400

45,150

28,400

932

56,800

19

120055

5584.001

47,500

27,100

43,575

27,100

895

54,200

S

S

$

60.77

60.94

20

60.56

1200558

584.002

39,600

22,000

36,435

22,000

724

44,000

S

21

60.77

1200558

584.003

45,800

26,100

42,105

26,100

859

52,200

S

22

1200558

585.004

60.77

41,300

22,900

37,905

22,900

752

45,800

60.90

23

12005585

585.005L

37,600

20,500

34,650

20,500

675

41,000

$

60.74

Page 3

CURRENT

PARCEL #

2025

ASSESSED

VALUE

2025

PROPOSE

CURRENT

2025

PROPOSI

ASSESSED

TAXABLE

TAXABLE

VALUE

VALUE

VALUE

2025

TAXA

ABLE

VALUE

2025

TAXABLE

VALUE

1

12005581.001

54,000

26,300

43,626

26,300

1.0

.031

2

27,115

12005581.002

49,300

23,600

39,837

23,600

1.031

24,332

3

12005581.003

56,400

27,700

45,575

27,700

1.031

-28,559

4

12005581.004

48,200

23,000

38,971

23,000

5

1.0

23,713

12005581.005

42,500

19,900

34,425

19,900

1.031

20,517

6

12005581.006L

48,700

23,300

39,404

23,300

1.031

24,022

7

12005582.001

56,400

27,700

45,575

27,700

1.031

28,559

8

12005582.002

48,200

23,000

38,971

23,000

1.031

23,713

9

12005582.003

42,500

19,900

34,425

19,900

1.031

20,517

10

12005582.004

48,100

23,000

38,971

23,000

1.031

23,713

11

12005582.005

55,200

27,000

44,601

27,000

1.031

27,837

12

12005582.006L

52,100

25,000

42,111

25,000

1.031

25,775

13

12005583.001

46,300

22,000

37,456

22,000

1.031

22,682

14

12005583.002

57,600

28,400

46,549

28,400

1.031

29,280

15

12005583.003

55,600

27,200

44,925

27,200

1.031

44,925

16

12005583.004

51,700

25,000

41,786

25,000

1.031

25,775

17

12005583.005

46,400

22,000

37,564

22,000

1.031

22,682

18

12005583.006L

57,600

28,400

46,549

28,400

1.031

29,280

19

12005584.001

55,600

27,100

44,925

27,100

1.031

27,940

20

12005584.002

46,400

22,000

37,564

22,000

1.031

22,682

21

12005584.003

53,700

26,100

43,410

26,100

1.031

26,909

22

12005585.004

48,300

22,900

39,080

22,900

1.031

23,610

23

12005585.005L

44,000

20,500

35,724

20,500

1.031

21,136

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

Baxter Apartments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003823

 

City of Detroit,

Respondent.

ORDER OF ADJOURNMENT

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

commenced in this case on February 10, 2026. At hearing, the parties indicated they 

were prepared to settle this case and that a hearing was not necessary. The Tribunal 

advised the parties to file a stipulation and adjourned the hearing. Therefore,

IT IS ORDERED that the hearing is ADJOURNED. 

IT IS FURTHER ORDERED that the parties shall file a Stipulation for Entry of Consent 

Judgment (Stipulation), and the $25 filing fee, if applicable, within 14 days of entry of 

this order.1 

If a Stipulation is not timely filed, the Tribunal will reschedule the hearing in the normal 

course of scheduling. 

By _____________________________

Patricia L. Halm, Tribunal Chair

Entered: February 10, 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

1 TTR 253.

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

Baxter Apartments LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003823

 

City of Detroit,

Respondent.

ORDER OF ADJOURNMENT

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

commenced in this case on February 10, 2026. At hearing, the parties indicated they 

were prepared to settle this case and that a hearing was not necessary. The Tribunal 

advised the parties to file a stipulation and adjourned the hearing. Therefore,

IT IS ORDERED that the hearing is ADJOURNED. 

IT IS FURTHER ORDERED that the parties shall file a Stipulation for Entry of Consent 

Judgment (Stipulation), and the $25 filing fee, if applicable, within 14 days of entry of 

this order.2 

If a Stipulation is not timely filed, the Tribunal will reschedule the hearing in the normal 

course of scheduling. 

By _____________________________

Patricia L. Halm, Tribunal Chair

Entered: February 10, 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

2 TTR 253.

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

Baxter Apartments LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003823

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

February 10, 2026 

HEARING TIME:

1:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003823

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

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

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

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

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

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

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

testimony.

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

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

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

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

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

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

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

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

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year

Page 3

MTT

Page 4

MTT

Page 5

STAT

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

RECEIVED 

NOV 18 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003823 

Section 1: Respondent’s Contact Information 

First Name: 

MIL: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mail Address (do not enter unless you want MTT to send ait correspondence via ematl): 

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

First Name: 

M.b: 

Last Name: 

Dana 

McMurray 

rt 

City of Detroit-Office of the Assessor 

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

2 Woodward Ave., Ste. 804 

City or Town: 

State: 

ZIP Code: 

Detroit 

MI 

[482286 

Telephone Number: 

Fax Number: 

313 858-1657 

E-mail Address {do not enter unless you want MTT to send all correspondence via email); 

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of §0% or more? 

0 Yes 

7} No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The petitioner purchased the subject property on April 15, 2022 for $1,800,000, which 

resulted in an uncapping of the 2023 tax year. In accordance with Proposal A, the year 

following a transfer of ownership (sale of property) the taxable value becomes 

uncapped and set equal to the State Equalizer Value. 

The petitioner contends the basis for the appeal is that the unit(s) assessment iis too 

high. The City of Detroit believes the units are uniformly assessed and based upon 

proper assessing principles. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? [7] Yes 

[] No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

[Ml] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 0 Yes 

O No 

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

if the July or December BOR revised the assessment(s) at issue, did it have authority? [i] Yes 

[Wm] No 

if yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

[7] No 

if so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? M Yes 

[I] No 

If Yes, check which BOR Petitioner attended: [] March 

[] duly 

[1] December 

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

IF PETITIONER {S APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? fm] Yes 

[mn] No 

If Yes, check which BOR Petitioner attended: [1 March 

[1] yuly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification of Property: 

Real 

Persona! 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Resldential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

. 

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

(See Attachments) 

Current Taxable Value as established by the BOR:

Page 4

STA

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

Baxter Apartments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003823

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

Page 2

MTT Docket No. 24-003823

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 19, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Baxter Apartments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003823

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

Page 4

MTT

Page 5

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

RECEIVED 

AUG 0 6 2024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS, MARLON I. BROWN, DPA 

R 

LANSING 

Tranlnfo:é0é 

2ETE6AL2T 

07/30/24 

Chk: 

B70 

Amt: $675.00 

ID: 

DOUG HUNENNY 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Baxter Apartments LLC 

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

12635 Memorial St. #203 

City or Town 

State 

ZIP Code 

Detroit 

Ml 

48227 

Telephone Number 

Fax Number 

313.272.5766 

313.272.8127 

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

Doug@ThriveDet.com 

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

1 

First Name 

M.I 

Last Name 

Douglas 

G. 

Humenny 

Firm Name (if any) 

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

12635 Memorial St. #203 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48227 

Telephone Number 

Fax Number 

313.272.5766 

313.272.8127 

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

Doug@ThriveDet.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[J No 

appealing? 

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

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[1 Poverty Exemption 

Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[.] Exemption from Taxation {other than the denial of a 

[0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TCV INCOME APPROACH 

“This unit is one of 20 units in a single bullding that are afl under the same ownership. Based on the actual 2023 income of $265,000, 40% expenses, 8% capitalization rato + tax load, the TCV 

of the property would be $1,293,000 (or $44,500 per uri). 

BASED ON INCOME THE TCV WOULD BE $44,500 

COMPARABLE SALES APPROACH 

2023/24 Sales Comparables 

Sales Date 

Beds Baths 

Selling Price 

SQFT 

Price Per Sqft 

Address 

Distance from Subject Property 

4115/24 

21 

$50,000.00 

1002 

$50 

2557 W McNichols Rd #10/104 

250 Ft 

1219/23 

21 

$49,000.00 

1095 

$45 

2557 W McNichols Rd #24/260 

250 Ft 

11/28/23 

21 

$49,000.00 

1095 

$45 

2557 W McNichols Detreit, MI 48221 

260 Ft 

9/26/23 

2h 

$19,700.00 

877 

$20 

2557 W Me. Nichols Rd #385 

250 Ft 

9/21/23 

2A 

$10,951.00 

866 

$13 

2657 W McNichots Rd 48221 

250 Ft 

9/19/23 

21 

$18,700,00 

877 

$20 

2657 W. McNichols Rd 48221 

250 Ft 

514/23 

2 

$52,000.00 

1002 

$52 

2557 W. McNichols Rd #22204, 48221 

250 Ft 

4127123 

21 

$39,000.00 

866 

$45 

2599 W McNichols Rd #30, 48221 

250 Ft 

4126123 

21 

$52,000.00 

1002 

$52 

2557 W McNichols Rd #204, 48221 

250 Ft 

4123/23 

21 

$39,000.00 

866 

$45 

2599 W. McNichols Rd #30212, 48221 

250 Ft 

3/17/23 

21 

$47,000.00 

879 

$53 

2557 W. McNichols Rd #203, 48221 

250 Ft 

312123 

21 

$16,001.00 

879 

$18 

2557 W McNichols Rd #9103, 48221 

250 Ft 

3/1423 

an 

$42,300.00 

1127 

$38 

2557 W. McNichols Rd #26208, 48221 

250 Ft 

Averages Sales Price of Comparable Condo: $37,367.85 

Average Sales Price Per Square Feat of Comparable Condo: $38 

With the subject property being 864 sqft X 538 (average sales price per sqft) = TCV of $32,832 

Please note: Ali comparable condo's to the condo in question were pulled from the building directly nex! door that were built within 1 year of the subject property (1952 vs

Page 3

STAT

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

Baxter Apartments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003823

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 16, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Baxter Apartments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003823

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 16, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

RECEIVED 

AUG 0 6 2024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS, MARLON I. BROWN, DPA 

R 

LANSING 

Tranlnfo:é0é 

2ETE6AL2T 

07/30/24 

Chk: 

B70 

Amt: $675.00 

ID: 

DOUG HUNENNY 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Baxter Apartments LLC 

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

12635 Memorial St. #203 

City or Town 

State 

ZIP Code 

Detroit 

Ml 

48227 

Telephone Number 

Fax Number 

313.272.5766 

313.272.8127 

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

Doug@ThriveDet.com 

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

1 

First Name 

M.I 

Last Name 

Douglas 

G. 

Humenny 

Firm Name (if any) 

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

12635 Memorial St. #203 

City or Town 

State 

ZIP Code 

Detroit 

MI 

48227 

Telephone Number 

Fax Number 

313.272.5766 

313.272.8127 

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

Doug@ThriveDet.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[J No 

appealing? 

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

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[1 Poverty Exemption 

Taxable Value Only (calculation) 

[7 Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[.] Exemption from Taxation {other than the denial of a 

[0 classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TCV INCOME APPROACH 

“This unit is one of 20 units in a single bullding that are afl under the same ownership. Based on the actual 2023 income of $265,000, 40% expenses, 8% capitalization rato + tax load, the TCV 

of the property would be $1,293,000 (or $44,500 per uri). 

BASED ON INCOME THE TCV WOULD BE $44,500 

COMPARABLE SALES APPROACH 

2023/24 Sales Comparables 

Sales Date 

Beds Baths 

Selling Price 

SQFT 

Price Per Sqft 

Address 

Distance from Subject Property 

4115/24 

21 

$50,000.00 

1002 

$50 

2557 W McNichols Rd #10/104 

250 Ft 

1219/23 

21 

$49,000.00 

1095 

$45 

2557 W McNichols Rd #24/260 

250 Ft 

11/28/23 

21 

$49,000.00 

1095 

$45 

2557 W McNichols Detreit, MI 48221 

260 Ft 

9/26/23 

2h 

$19,700.00 

877 

$20 

2557 W Me. Nichols Rd #385 

250 Ft 

9/21/23 

2A 

$10,951.00 

866 

$13 

2657 W McNichots Rd 48221 

250 Ft 

9/19/23 

21 

$18,700,00 

877 

$20 

2657 W. McNichols Rd 48221 

250 Ft 

514/23 

2 

$52,000.00 

1002 

$52 

2557 W. McNichols Rd #22204, 48221 

250 Ft 

4127123 

21 

$39,000.00 

866 

$45 

2599 W McNichols Rd #30, 48221 

250 Ft 

4126123 

21 

$52,000.00 

1002 

$52 

2557 W McNichols Rd #204, 48221 

250 Ft 

4123/23 

21 

$39,000.00 

866 

$45 

2599 W. McNichols Rd #30212, 48221 

250 Ft 

3/17/23 

21 

$47,000.00 

879 

$53 

2557 W. McNichols Rd #203, 48221 

250 Ft 

312123 

21 

$16,001.00 

879 

$18 

2557 W McNichols Rd #9103, 48221 

250 Ft 

3/1423 

an 

$42,300.00 

1127 

$38 

2557 W. McNichols Rd #26208, 48221 

250 Ft 

Averages Sales Price of Comparable Condo: $37,367.85 

Average Sales Price Per Square Feat of Comparable Condo: $38 

With the subject property being 864 sqft X 538 (average sales price per sqft) = TCV of $32,832 

Please note: Ali comparable condo's to the condo in question were pulled from the building directly nex! door that were built within 1 year of the subject property (1952 vs

Page 3

STAT

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.