Buffie L Burns, 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

Buffie L Burns,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002647

City of Detroit,

Respondent.

ORDER OF DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner failed to 

appear for the duly-noticed hearing scheduled for October 14, 2026. Thus, this case is 

subject to dismissal or a default hearing. Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.1 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.2 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By: /s/ Patricia L. Halm

Entered: October 14, 2026

1 See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-002647 

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Buffie L Burns,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002647

City of Detroit,

Respondent.

ORDER OF DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner failed to 

appear for the duly-noticed hearing scheduled for October 14, 2026. Thus, this case is 

subject to dismissal or a default hearing. Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.3 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.4 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By: /s/ Patricia L. Halm

Entered: October 14, 2026

3 See Grimm v Department 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 

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 25-002647 

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Buffie L Burns,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002647

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:

October 14, 2026 

HEARING TIME:

2:30 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

577108031 

 

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002647

Page 2 of 4

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 assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket

Page 4

M

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

Buffie L Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002647

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002647

Page 2 of 6

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 3, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Buffie L Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002647

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal residence exemption

Page 4

MTT

Page 5

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 

 

 

Buffie L Burns, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

MTT Docket No. 25-002647-TT 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 7/29/2025, I emailed the Respondent’s 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 Petitioner’s Representative: 

 

Buffie L Burns 

 

 

 

 

 

 

 

[detbest@yahoo.com] 

813 Harcourt Rd 

Grosse Pointe Park, MI 48230 

 

 

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

 

 

 

Malena McCoy 

 

Dated : 7/29/2025 

 

 

Malena McCoy 

 

 

 

Appraiser IV, MAAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

Valuation Report

DB:

Detroit-25

07/29/2025

09:53 AM

 35,500 35,500 35,500 26,428 35,500 0

2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 4,100 0 0 9,866 0

2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 31,400 31,400 31,400 25,634 3.10

2024 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 5.96, Most recent sale 07/20/2020 for 3,500

2025 Est. T.C.V. 13010177. = 71,009

Total Estimated True Cash Value of Commercial/Industrial Buildings = 33,484

 Replacement Cost/Floor Area= 81.16 Est. TCV/Floor Area= 2.81

ECF (IGIG2-INDUSTRIAL-GENERAL (6K SF +)) 0.346 => TCV of Bldg: 1 = 33,484

 

 Total Depreciated Cost = 0

Eff.Age:51 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 40 /25 /100/100/10.0

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 1.07

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 4: Garages, Industrials, Warehouses

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 96,775

Eff.Age:51 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 40 /25 /100/100/10.0

 Reproduction/Replacement Cost = 967,752

 

Total Floor Area: 11,924 Base Cost New of Upper Floors = 967,752

 

Adjusted Square Foot Cost for Upper Floors = 81.16

(10) Heating system: Forced Air Furnace Cost/SqFt: 10.20 100%

 

Base Rate for Upper Floors = 70.96

 

Overall Building Height: 12

Stories: 1 Story Height: 12 Perimeter: 558

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Industrial - Light Manufacturing cost schedules.

 

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1929

 105 Actual Front Feet, 0.41 Total Acres Total Est. Land Value = 37,525

 * denotes lines that do not contribute to the total acreage calculation.

SQ FT RATE BY SIZE 17,869.000 Sq Ft 2.10 100 37,525

 105.00 170.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table INDG.INDG-INDUSTRIAL GENERAL GROUP 

105.05 X 170.10

E MORAN S 105.05 FT OF REAR 28 BLK 1 MRS D GALSTERS L17 P5 PLATS, W C R 13/103

Map #: 13 CITY OF DETROIT , 48207 

Property Class: 301 3527 E CANFIELD 

13010177. 2025 Est. T.C.V. ACME 3527 HOLDINGS LLC

Page 3

0

00

71,009

MARKET VALUE

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

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2025 Inflation Rate Multiplier is: 1.031

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

1. TAXABLE VALUE (Current amount is tentative):

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

Legal Description:

4,100

35,500

The change in taxable value will increase/decrease

your tax bill for this year by approximately:

4,100

PROPERTY ADDRESS:

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

DETROIT MI 48207-1701

NAME AND ADDRESS OF OWNER OR PERSON

NAMED ON ASSESSMENT ROLL

PARCEL NUMBER:

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

model assessment notice to be used by the local assessor.

L-4400

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

13010177.

3527 E CANFIELD ST

3527 E CANFIELD

ACME 3527 HOLDINGS LLC

301 (INDUSTRIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

25,634

35,500

9,866

2. ASSESSED VALUE:

35,500

31,400

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

31,400

WAS

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

E MORAN S 105.05 FT OF REAR 28 BLK 1 MRS D GALSTERS L17 P5 PLATS, W C R 13/103 105.05 X 170.10

301 (INDUSTRIAL-IMPROVED)

$841

2024

2025

Page 4

General Information About Taxable Values Shown in This Notice 

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

Assessed Value multiplied by the Equalization Factor, 

if any. State Equalized Value must approximate 50% of 

market value. 

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

indicate the amount of change in your taxes. The change in your tax bill from a change to the property's 

Taxable Value is estimated in the space above Line 1. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the same 

as your 2025 State Equalized Value. 

IF THERE WAS NOT ATRANSFER OF OWNERSHIP on your property in

Page 5

Ho

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002647

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Malena

M.I.

L

Last Name/Company Name/Unit of Government

McCoy

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

2 Woodward Ave

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-525-1641

Fax Number

E-mail Address

mccoym@detroitmi.gov

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

First Name

Malena

M.I.

L

Last Name

McCoy

Firm Name (if any)

City of Detroit - Office of the Assessor

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

2 Woodward Avenue, Suite 804 (Commercial & Industrial Section)

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3135251641

Fax Number

E-mail Address

mccoym@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The subject property is fairly assessed and in uniformity with like properties in the City of Detroit.

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)? Yes

If yes, check which BOR Petitioner attended: March

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

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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

13010177

Classification of Property:

Real 

Industrial

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

35,500

Current Taxable Value as established by the BOR:

35,500

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

71,000

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

35,500

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Malena L McCoy

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 

JUN 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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 

- - Bu [he 

Bi 

Rural Ri > 

L * 

= irs” 

ailing 

Address 

(No., 

Steet, 

R.Q. Box or 

Rural 

Route! 

3 

Harcour + 

$4. 

City 

or Town 

© 

ZIP Code 

py 

“lrrosse Pointe 

fark 

yi 

E20 

an Sy. “981 

Fax umber 

E-mail Address (do not enter 

De idest 

you want JT T to send 

al 

"wr correspondence via e-mail) 

ol, (0m 

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

First Name 

NN 

MI. 

Last Name 

Firm Name (if any) 

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

ITaNLT0:Abh 

0204-1 

TR/03) 25 

Chik: 

19748674668 

Ant: $250.0) 

City or Town 

State 

ZIP Code 

TF 

RUFFIE BURRS 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves* 

[| No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check 

all that apply) 

i 

Troe Cash and Taxable Vaiue 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J bisabled Veterans Exemption 

Im} Unoapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation (other than the denial of a 

[J Crassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

LL 

. 

Pp 

Pur hese 

frice $60,000 — (Forict iF Findaded $C 00) = 51 Fil) 

Drop ork needs 1560 5¢ fr pew rook 

ter, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing; 

{~ 

Jo; 3 MY 

PR 

J 

. 

4 

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

[1] No 

se e¢ 18198 

gq Heck [Z| 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

|] July 

[I] December 

Ja No, check the applicable reason(s): 

Not required to attend

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: [30 

J 

0 

| ~ 7 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resent 

Timber-Cutover 

Developmentat 

~~ Utility 

(check one) 

Current Assessed Value (also NE 

as 

State rr Value) as established by the BOR: 

00 

’ fet SR ol 

kpown as True Cash Value)? 

J 

Multiply the True Cash Value by .5 WE! 

pve herp Ir Is your contention of Assessed Value. 

Current Taxable Value as "ES 5 

BOR: 

What do you helieve is the fair 

070 

if you believe the Taxable Value 2 Foor regntention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classificatiop Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

/ / fa) 

Current Classification of Property as established by Board of Review: 

Real 

Peraonal 

(check one} 

(ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Reat 

Personal 

(check one) 

[ 

Agricultural 

Commercial 

Industrial 

Residentlal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[| Yes 

id) No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Valus or Taxable Value In contention. 

If you are appealing more than one 

parcel, the parcet with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 wilt be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Flling Foe is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $600,000.00 

$200.00 

$Over $600,000.00 

$300.00 

If your property is 

NOT residentiat property {see MCL. 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above, 

if your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature/hasfis 

Petitioner or Al 

eyjuthorized Representative’s Signature: 

of 

Cpe 

8:

Page 5

darters 

0 Yow Munioped 

Lender 

Tavern Wasi anal Soca. Bute 82 

Fletreit, Blichigan 

NOTICE FROM ASSESSORS REVIEW PERIOD 

Fohaty 12 HITS 

Udthee vd he Ried

Page 6

Pr

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

Buffie L Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002647

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 8, 2025

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

Buffie L Burns,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002647

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: July 8, 2025

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

RECEIVED 

JUN 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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 

- - Bu [he 

Bi 

Rural Ri > 

L * 

= irs” 

ailing 

Address 

(No., 

Steet, 

R.Q. Box or 

Rural 

Route! 

3 

Harcour + 

$4. 

City 

or Town 

© 

ZIP Code 

py 

“lrrosse Pointe 

fark 

yi 

E20 

an Sy. “981 

Fax umber 

E-mail Address (do not enter 

De idest 

you want JT T to send 

al 

"wr correspondence via e-mail) 

ol, (0m 

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

First Name 

NN 

MI. 

Last Name 

Firm Name (if any) 

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

ITaNLT0:Abh 

0204-1 

TR/03) 25 

Chik: 

19748674668 

Ant: $250.0) 

City or Town 

State 

ZIP Code 

TF 

RUFFIE BURRS 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves* 

[| No*

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check 

all that apply) 

i 

Troe Cash and Taxable Vaiue 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J bisabled Veterans Exemption 

Im} Unoapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation (other than the denial of a 

[J Crassification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

LL 

. 

Pp 

Pur hese 

frice $60,000 — (Forict iF Findaded $C 00) = 51 Fil) 

Drop ork needs 1560 5¢ fr pew rook 

ter, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing; 

{~ 

Jo; 3 MY 

PR 

J 

. 

4 

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

[1] No 

se e¢ 18198 

gq Heck [Z| 

If Yes, check which BOR you attended AND attach the BOR decision: [] March 

|] July 

[I] December 

Ja No, check the applicable reason(s): 

Not required to attend

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: [30 

J 

0 

| ~ 7 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resent 

Timber-Cutover 

Developmentat 

~~ Utility 

(check one) 

Current Assessed Value (also NE 

as 

State rr Value) as established by the BOR: 

00 

’ fet SR ol 

kpown as True Cash Value)? 

J 

Multiply the True Cash Value by .5 WE! 

pve herp Ir Is your contention of Assessed Value. 

Current Taxable Value as "ES 5 

BOR: 

What do you helieve is the fair 

070 

if you believe the Taxable Value 2 Foor regntention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classificatiop Information *Only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

/ / fa) 

Current Classification of Property as established by Board of Review: 

Real 

Peraonal 

(check one} 

(ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Reat 

Personal 

(check one) 

[ 

Agricultural 

Commercial 

Industrial 

Residentlal 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[| Yes 

id) No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Valus or Taxable Value In contention. 

If you are appealing more than one 

parcel, the parcet with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 wilt be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Flling Foe is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $600,000.00 

$200.00 

$Over $600,000.00 

$300.00 

If your property is 

NOT residentiat property {see MCL. 206.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above, 

if your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature/hasfis 

Petitioner or Al 

eyjuthorized Representative’s Signature: 

of 

Cpe 

8:

Page 5

darters 

0 Yow Munioped 

Lender 

Tavern Wasi anal Soca. Bute 82 

Fletreit, Blichigan 

NOTICE FROM ASSESSORS REVIEW PERIOD 

Fohaty 12 HITS 

Udthee vd he Ried

Page 6

Pr

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.