Body Of Christ Community Of Faith 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 

Body of Christ Community of Faith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002300 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on June 13, 2026, for failing to submit a copy of the notice giving rise to the 

appeal.1 On August 4, 2026, the Tribunal extended the time for Petitioner to cure the 

default by an additional 14 days, and Petitioner failed to respond. Petitioner has not 

complied with either order, and the latter stated that “failure to comply with this Order 

may result in the dismissal of the case” and referenced Grimm v Dep’t of Treasury.2 In 

Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should 

consider before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

1 On June 30, 2026, the Tribunal issued a Corrected Order of Default. The corrected order indicated that 

although Petitioner was not required to submit the notice giving rise to the appeal because the property 

was classified as commercial property, Petitioner still failed to properly complete the petition. Specifically, 

the corrected order recognized that Petitioner failed to identify the exemption claimed and the statutory 

authority for the exemption as well as what it believes the property’s TV is for the tax year at issue. 

However, the corrected order also acknowledged that the petition indicated that Petitioner may have 

sought to appeal the valuation of the subject property, and if so, would need to file a different petition 

form. The Tribunal issued a Second Corrected Order of Default on July 1, 2026, after it was discovered 

that Petitioner failed to remit the required petition filing fee. In any event, as of the entry of this order, 

Petitioner has failed to respond to any of the orders of default or the August 4, 2026 Order Extending 

Time for Petitioner to Cure Default. 

2 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 Id. at 149.

Page 2

MTT Docket No. 26-002300 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or

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 

Body of Christ Community of Faith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002300 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 1, 2026, because Petitioner filed an incomplete 

petition and failed to pay the full fee required for the filing of the petition.1 Petitioner was 

required to cure the default by filing a complete amended petition for the issue under 

appeal, and paying the remaining $125.00 filing fee, within 14 days.2 Petitioner has had 

ample time to comply, yet has failed to respond or submit the required filings. Though 

the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s 

failure to comply with Tribunal orders and its Rules of Practice and Procedure has 

established a history of deliberate delay that would justify dismissal of the case for 

failure to timely comply with this order.3 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a completed amended petition for the issue under appeal, (2) pay the 

additional $125.00 fee required for the filing of the petition (3) file a Motion to Set Aside 

Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file proof the 

motion was served on Respondent. The foregoing must be filed with the Tribunal within 

14 days of the entry of this order.4 

 

1 The order further stated, “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 Tribunal rules, Small Claims petition forms, and information on filing fees can be found online at 

www.michigan.gov/taxtrib. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

4 “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

Page 2

MTT Docket No. 26-002300 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Unfortunately, the payment of filing 

fees may not be made via e-filing. 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.5 

 

Entered: August 4, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

 

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). 

5

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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 

Body of Christ Community of Faith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002300 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

SECOND CORRECTED ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that it entered a corrected order 

holding Petitioner in default on June 30, 2026. The Tribunal erred in the entry of this 

order, as it failed to indicate that in addition to failing to properly complete the petition, 

Petitioner also failed to pay the full required filing fee. The subject property is classified 

as commercial, so a fee of $250.00 is required for the filing of the petition; Petitioner 

only submitted a $125.00 fee. As for the petition itself, Petitioner filed an exemption 

petition and failed to identify the exemption claimed and the statutory authority for the 

exemption as well as what it believes the property’s TV is for the tax year at issue in 

Section 5 of the Small Claims Petition form. Alternatively, it appears that Petitioner may 

have failed to file the proper petition for the issue being appealed. The explanation set 

forth in Section 4 of the petition speaks to the property’s valuation rather than exemption 

from ad valorem property taxation, and if valuation is in fact being appealed, a valuation 

petition is required. Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) Submit the additional $125.00 fee required for the filing of the petition, and 

(2) File a complete, amended petition for the issue being appealed. The petition shall 

note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Unfortunately, the filing fee payment may not be made via e-

filing. The foregoing must be filed with the Tribunal within 14 days of the entry of this 

Order.1 

 

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

Page 2

MTT Docket No. 26-002300 

Page 2 of 2 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

 

 

Entered: July 1, 2026 

 

 

 

By: /s/ Patricia L. Halm 

ejg 

 

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 

 

 

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).

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 

Body of Christ Community of Faith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002300 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that it entered an order holding 

Petitioner in default on June 13, 2026. The Tribunal erred in the entry of this order, as 

the property at issue is classified as commercial, and Petitioner is therefore not required 

to file a copy of the notice giving rise to the appeal. Petitioner did fail, however, to 

properly complete the petition. Specifically, Petitioner filed an exemption petition and 

failed to identify the exemption claimed and the statutory authority for the exemption as 

well as what it believes the property’s TV is for the tax year at issue in Section 5 of the 

Small Claims Petition form. Alternatively, it appears that Petitioner may have failed to 

file the proper petition for the issue being appealed. The explanation set forth in Section 

4 of the petition speaks to the property’s valuation rather than exemption from ad 

valorem property taxation, and if valuation is in fact being appealed, a valuation petition 

is required. Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: File a complete, amended petition for the issue being appealed. The petition 

shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” The foregoing must be filed with the Tribunal within 14 days of 

the entry of this Order.1 

 

 

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. 26-002300 

Page 2 of 2 

 

Failure to comply with this order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee). 

 

 

 

Entered: June 30, 2026 

 

 

 

By: /s/ Patricia L. Halm 

ejg 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Body of Christ Community of Faith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002300

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-002300

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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

Page 3

STAT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Body of Christ Community of Faith, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002300 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 6/18/2026, I emailed the 

 Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to 

: 

 

Janese Smith 

4005 W. Outer Drive 

Detroit, MI 48221 

[BodyofChristCOFC@yahoo.com] 

 

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

 

 

 

Stacg Palmer 

Dated : 06/18/2026 

 

 

Stacy Palmer 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

06/18/2026 

Valuation Report 

11:10 AM 

DB: 

Detroit-26 Final 

16046001. 

2026 

Est. 

T.C.V. 

BODY 

OF CHRIST COMMUNITY 

OF 

FAITH 

Property Class: 

201 

14948 MEYERS 

Map 

#: 

16 

CITY 

OF DETROIT 

, 

48238 

Land Value Estimates 

for 

Land Table CGLT.COMMERCIAL GENERAL 

LOW TRAFFIC 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

20.00 

90.00 

1.0000 

0.0000 

0 

100% 

0 

cglt 

sq 

ft 

rates 

1,800.000 

sg 

Ft 

1.35 

100 

2,430 

* 

denotes 

lines 

that 

do 

not 

contribute 

to 

the 

total 

acreage 

calculation. 

20 Actual 

Front 

Feet, 

0.04 

Total Acres 

Total 

Est. 

Land Value 

= 

2,430 

Cost Estimates 

for Commercial/Industrial Building/Section: 

1 

Built 

1931 

Description 

of Occupancy: 

BLDG. 

1, 

SEC. 

1 

Costs 

are 

taken 

from 

the 

Office 

Buildings 

cost 

schedules. 

<<< 

Calculator Cost Computations 

>>>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story Height: 

16 

Perimeter: 

124 

Overall 

Building Height: 

16 

Base 

Rate 

for Upper 

Floors 

= 

206.87 

(10) 

Heating 

system: 

Complete H.V.A.C. 

Cost/SgFt: 

90.90 

100% 

Adjusted 

Square 

Foot 

Cost 

for Upper 

Floors 

= 

297.77 

Total 

Floor Area: 

840 

Base 

Cost 

New 

of Upper 

Floors 

= 

250,126 

Reproduction/Replacement 

Cost 

= 

250,126 

Eff.Age:38 

Phy.%Good/Bbnr.Phy./Func./Econ./Overall 

%Good: 

46 /100/100/100/46.0 

Total 

Depreciated Cost 

= 

115,058 

<<<<< 

Segregated Cost Computations 

>>>>> 

Costs 

taken 

from Segregated Cost 

Section 

5: 

Offices, 

Banks, 

Hospitals 

Cost 

# 

or 

Height 

Storys 

Item Desciption 

Col. 

Rate 

SqFt 

Adj. 

Adj. 

Cost 

Total 

Cost New 

= 

0 

Architectural Multiplier: 

1.07 

Reproduction/Replacement 

Cost 

= 

0 

Eff.Age:38 

Phy.%Good/Bbnr.Phy./Func./Econ./Overall 

%Good: 

46 /100/100/100/46.0 

Total 

Depreciated Cost 

= 

0 

ECF 

(CGOB-OFFICE BUILDINGS-GENERAL <7500 SQFT)0.338 

=> 

TCV 

of Bldg: 

1 

= 

38,890 

Replacement Cost/Floor Area= 297.77 

Est. 

TCV/Floor Area= 46.30 

Total Estimated True 

Cash Value 

of Commercial/Industrial 

Buildings 

= 

38,890 

2026 

Est. 

T.C.V. 

16046001. 

= 

41,320 

Est. 

TCV/Total 

Floor Area 

= 

49.19, 

Most 

recent 

sale 

03/23/2021 

for 

50,000 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

19,500 

19,500 

19,500 

19,500 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

1,200 

0 

0 

526 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

Tentative 

Tentative 

Tentative 

Tentative 

Tentative 

Tentative

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002300

 

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

Stacy

M.I. 

Last Name

Palmer

Firm Name (if any)

City of Detroit

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

2 Woodward Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135250567

E-mail Address

stacy.palmer@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 fairly assessed and in line with similar properties located within 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?

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:

16046001.

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

20700

Current Taxable Value as established by the Board of Review:

20026

What do you believe is the fair market value?

41400

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Stacy Palmer

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002300

 

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

Stacy

M.I. 

Last Name

Palmer

Firm Name (if any)

City of Detroit

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

2 Woodward Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135250567

E-mail Address

stacy.palmer@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 fairly assessed and in line with similar properties located within 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?

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:

16046001.

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

20700

Current Taxable Value as established by the Board of Review:

20026

What do you believe is the fair market value?

41400

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Stacy Palmer

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Body of Christ Community of Faith, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002300 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 6/18/2026, I emailed the 

 Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to 

: 

 

Janese Smith 

4005 W. Outer Drive 

Detroit, MI 48221 

[BodyofChristCOFC@yahoo.com] 

 

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

 

 

 

Stacg Palmer 

Dated : 06/18/2026 

 

 

Stacy Palmer 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

06/18/2026 

Valuation Report 

11:10 AM 

DB: 

Detroit-26 Final 

16046001. 

2026 

Est. 

T.C.V. 

BODY 

OF CHRIST COMMUNITY 

OF 

FAITH 

Property Class: 

201 

14948 MEYERS 

Map 

#: 

16 

CITY 

OF DETROIT 

, 

48238 

Land Value Estimates 

for 

Land Table CGLT.COMMERCIAL GENERAL 

LOW TRAFFIC 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

$Adj. 

Reason 

Value 

20.00 

90.00 

1.0000 

0.0000 

0 

100% 

0 

cglt 

sq 

ft 

rates 

1,800.000 

sg 

Ft 

1.35 

100 

2,430 

* 

denotes 

lines 

that 

do 

not 

contribute 

to 

the 

total 

acreage 

calculation. 

20 Actual 

Front 

Feet, 

0.04 

Total Acres 

Total 

Est. 

Land Value 

= 

2,430 

Cost Estimates 

for Commercial/Industrial Building/Section: 

1 

Built 

1931 

Description 

of Occupancy: 

BLDG. 

1, 

SEC. 

1 

Costs 

are 

taken 

from 

the 

Office 

Buildings 

cost 

schedules. 

<<< 

Calculator Cost Computations 

>>>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story Height: 

16 

Perimeter: 

124 

Overall 

Building Height: 

16 

Base 

Rate 

for Upper 

Floors 

= 

206.87 

(10) 

Heating 

system: 

Complete H.V.A.C. 

Cost/SgFt: 

90.90 

100% 

Adjusted 

Square 

Foot 

Cost 

for Upper 

Floors 

= 

297.77 

Total 

Floor Area: 

840 

Base 

Cost 

New 

of Upper 

Floors 

= 

250,126 

Reproduction/Replacement 

Cost 

= 

250,126 

Eff.Age:38 

Phy.%Good/Bbnr.Phy./Func./Econ./Overall 

%Good: 

46 /100/100/100/46.0 

Total 

Depreciated Cost 

= 

115,058 

<<<<< 

Segregated Cost Computations 

>>>>> 

Costs 

taken 

from Segregated Cost 

Section 

5: 

Offices, 

Banks, 

Hospitals 

Cost 

# 

or 

Height 

Storys 

Item Desciption 

Col. 

Rate 

SqFt 

Adj. 

Adj. 

Cost 

Total 

Cost New 

= 

0 

Architectural Multiplier: 

1.07 

Reproduction/Replacement 

Cost 

= 

0 

Eff.Age:38 

Phy.%Good/Bbnr.Phy./Func./Econ./Overall 

%Good: 

46 /100/100/100/46.0 

Total 

Depreciated Cost 

= 

0 

ECF 

(CGOB-OFFICE BUILDINGS-GENERAL <7500 SQFT)0.338 

=> 

TCV 

of Bldg: 

1 

= 

38,890 

Replacement Cost/Floor Area= 297.77 

Est. 

TCV/Floor Area= 46.30 

Total Estimated True 

Cash Value 

of Commercial/Industrial 

Buildings 

= 

38,890 

2026 

Est. 

T.C.V. 

16046001. 

= 

41,320 

Est. 

TCV/Total 

Floor Area 

= 

49.19, 

Most 

recent 

sale 

03/23/2021 

for 

50,000 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

19,500 

19,500 

19,500 

19,500 

2.70 

2026 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

1,200 

0 

0 

526 

0 

2026 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

Tentative 

Tentative 

Tentative 

Tentative 

Tentative 

Tentative

Page 3

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002300

 

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

Stacy

M.I. 

Last Name

Palmer

Firm Name (if any)

City of Detroit

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

2 Woodward Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135250567

E-mail Address

stacy.palmer@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 fairly assessed and in line with similar properties located within 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?

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:

16046001.

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

20700

Current Taxable Value as established by the Board of Review:

20026

What do you believe is the fair market value?

41400

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Stacy Palmer

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Body of Christ Community of Faith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002300

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 13, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 26-002300

Page 2 of 2

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Body of Christ Community of Faith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002300

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 13, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

or email addresses on file, as provided by those

Page 4

MTT

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIG, 

LANSING 

RECEIVED 

APR 1 4 2026 

MICHIGAN TAX TRIBUNAL 

AN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

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

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

real and personal property exemption appeals. 

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 

Last Name/Company Na 

= 

) 

ON e555. 

C 

[Shih Tes 

CoRinily oe 

Po 

Majling De (No., Street, P.O. Box or 

Rural Route) 

» 

[4 

0s 

"I. pu 

DO 

State 

ZIP Code 

VE 22/ 

Bexeos 

“STE 0 407 

ail 

Address 

Wea 

enter unless 

you 8s 

SE to send 

EW 

ehos 

via email) 

Bp 

CU 

Nahas Com 

Sion 2: Petitioner's LOT Representative’s Contact 

Information 

First Name 

MI. 

Last Name 

Firm Name (if any) 

Maing 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 

How many parcels are you 

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

appealing? 

[| Yes 

K No 

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

TEE “Meyers 

2d 

State 

AT 

“0% 

ox 

20/

Page 2

STATE OF MICHIGAN 

CRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

[a 

~+to 

 tndec go 

hy” 

Bilty 

fn" 

8039 - 

9086, 

We 

have 

ets pried 

~ weed 10 

do cpditeo. 

stelg. 

Section 5. Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

Kare 

prompted Wiss 

rv assessment, Board of Review decision, assessor notice): 

7 

. 

- 

What entily, if any, denied the exemption: 

If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: {1 March 

[I July 

[J December 

List the date the denial, If any, was issued: 

- R03 

List the year(s) denied or under appeal: 

Section 6: Valuation Information 

nm

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of 

at least 50% as of the dale of the filing of this petition for all tax years at 

issue? 

1 Yes 

No 

If you answhered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least §0% as of the date of the filing of this petition for aif tax years at 

Issue, the filing fee Is based on the Taxable Value In dispute. 

If you are appealing more than one parcel, the parcel wilh the highest 

Taxable Value in dispule will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property Is residential proparty (see MCL 205,762) and 

the Taxable Value In dispute Is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

If the property is NOT residential property and 

The Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If the property is 

NOT residential property and the Taxable Value in dispute is $100,000.01 or greater, tha appeal does not qualify for 

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

Signature *Required 

— 

7) 

Petiflonefor 

Attornoy/Authorized Representative's Sian 

urg, 

1st 

oof (NEAL

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, OPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR OTHER EXEMPTION APPEAL 

Follow these instructions for

Page 5

Offic

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

Body of Christ Community of Faith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002300

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 13, 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

Body of Christ Community of Faith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002300

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 13, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIG, 

LANSING 

RECEIVED 

APR 1 4 2026 

MICHIGAN TAX TRIBUNAL 

AN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

OTHER EXEMPTION 

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

Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other 

real and personal property exemption appeals. 

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 

Last Name/Company Na 

= 

) 

ON e555. 

C 

[Shih Tes 

CoRinily oe 

Po 

Majling De (No., Street, P.O. Box or 

Rural Route) 

» 

[4 

0s 

"I. pu 

DO 

State 

ZIP Code 

VE 22/ 

Bexeos 

“STE 0 407 

ail 

Address 

Wea 

enter unless 

you 8s 

SE to send 

EW 

ehos 

via email) 

Bp 

CU 

Nahas Com 

Sion 2: Petitioner's LOT Representative’s Contact 

Information 

First Name 

MI. 

Last Name 

Firm Name (if any) 

Maing 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 

How many parcels are you 

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

appealing? 

[| Yes 

K No 

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

TEE “Meyers 

2d 

State 

AT 

“0% 

ox 

20/

Page 2

STATE OF MICHIGAN 

CRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

[a 

~+to 

 tndec go 

hy” 

Bilty 

fn" 

8039 - 

9086, 

We 

have 

ets pried 

~ weed 10 

do cpditeo. 

stelg. 

Section 5. Jurisdictional Issues 

List the exemption being appealed and the statutory authority for the exemption: 

Kare 

prompted Wiss 

rv assessment, Board of Review decision, assessor notice): 

7 

. 

- 

What entily, if any, denied the exemption: 

If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: {1 March 

[I July 

[J December 

List the date the denial, If any, was issued: 

- R03 

List the year(s) denied or under appeal: 

Section 6: Valuation Information 

nm

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the property have a Principal Residence Exemption of 

at least 50% as of the dale of the filing of this petition for all tax years at 

issue? 

1 Yes 

No 

If you answhered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least §0% as of the date of the filing of this petition for aif tax years at 

Issue, the filing fee Is based on the Taxable Value In dispute. 

If you are appealing more than one parcel, the parcel wilh the highest 

Taxable Value in dispule will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, 

not to exceed a total filing fee of $1,000.00. 

If the property Is residential proparty (see MCL 205,762) and 

the Taxable Value In dispute Is: 

Filing Fee Is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

If the property is NOT residential property and 

The Taxable Value in dispute is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If the property is 

NOT residential property and the Taxable Value in dispute is $100,000.01 or greater, tha appeal does not qualify for 

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

Signature *Required 

— 

7) 

Petiflonefor 

Attornoy/Authorized Representative's Sian 

urg, 

1st 

oof (NEAL

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, OPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR OTHER EXEMPTION APPEAL 

Follow these instructions for

Page 5

Offic

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.