Charles Murphy, 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 

Charles Murphy, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002951 

 

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 October 20, 2025, for failing to submit a copy of the March Board of Review 

Decision. On November 19, 2025, the Tribunal extended the time for Petitioner to cure 

the default by an additional 14 days, and they failed to respond to either order. 

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.1 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.2 

 

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. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 25-002951 

Page 2 of 2 

 

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 disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: December 16, 2025 

 

 

By _____________________________ 

sw/sb 

 

PROOF OF SERVICE 

 

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

parties or their attorneys or authorized representatives, if any, 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 

DEC 09 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET NO. 25-002951 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

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

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

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

} 

First Name: 

Mi: 

Last Name: 

Damon 

DeShazer 

Firm Name {if any): 

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

2 Woodward Ave. Suite 804 

City or Town: 

State: 

ZiP Coda: 

Detroit 

Mi 

48226 

Telephone Number: 

Fax Number: 

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

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

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

(i) Yes 

[¥] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Proposal A of 1994 stipulates that the year following a transfer of ownership, the 

property's taxable value is reset to match the assessed/state equalized value. This 

reset, known as uncapping, caused the increase in taxable value, which is reflected in 

your taxes for the year of 2025. 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review (BOR)? 0 Yes 

[Hl] No 

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

[J yuty 

[J December 

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

[m] No 

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

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

[ml] No 

If yes, cite the Board's authority. 

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

[Mi] No 

If yes, explain 

. 

Is Petitioner appealing from a State Tax Commission Order? 

(mm Yes 

|] No

Page 3

bE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? ml] Yes 

O No 

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

[] duty 

[] December 

LIst the date the BOR denied Petitioners 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 a BOR? Od Yes 

[] No 

, 

| Ives, check which BOR Petitioner attended: [| March 

[J uly 

[[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

02001732.018 

Classification of Property: 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

243,400 

Current Taxable Value as established by the BOR: 

243,400 

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

486,836 

Multiply the True Cash Value by .6 and enter here. This is your contention of Asseased Value, 

243,400 

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

Page 4

’

Page 5

Resid

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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

Charles Murphy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002951

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. 25-002951

Page 2 of 6

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 

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

Page 3

STATE OF

Page 4

MTT Docket

Page 5

STA

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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 

Charles Murphy, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002951 

 

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 October 20, 2025, because, while Petitioner filed an 

attachment that appears to be a March Board of Review (BOR) Decision, the formatting 

is such that the Tribunal is unable to determine if what was filed is an official BOR 

decision.1 Petitioner was required to cure the default by submitting an offical copy of 

the BOR decision within 14 days. 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.2 

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 an offical copy of the BOR decision, (2) file a Motion to Set Aside 

Default, and (3) 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.3 

 

 

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

3 “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. 25-002951 

Page 2 of 2 

 

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

TTR 237.4 

 

 

Entered: November 19, 2025 

 

 

By _____________________________ 

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 

 

 

 

 

4 See also MCL 205.732.

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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 

Charles Murphy, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002951 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

 

 

ORDER VACATING ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

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

Dismissal on September 23, 2025. The Tribunal erred in the entry of this order because 

there is an outstanding issue regarding whether Petitioner protested the assessment to 

the 2025 March Board of Review. The attachment to the petition appears to be a March 

Board of Review decision; however, the formatting is such that the Tribunal cannot tell if 

it is an official decision of the Board of Review. As such, the Tribunal finds good cause 

to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the Order of Dismissal is VACATED. 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: submit a copy of the decision issued by the March Board of Review. The 

foregoing must be filed with the Tribunal within 14 days of 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. 25-002951 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent shall file an answer to the petition within 

28 days of the entry of this order. 

 

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). 

 

 

 

 

 

 

 

 

 

 By: _____________________________ 

Entered: October 20, 2025 

sw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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 

Charles Murphy, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002951 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

 

 

ORDER VACATING ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

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

Dismissal on September 23, 2025. The Tribunal erred in the entry of this order because 

there is an outstanding issue regarding whether Petitioner protested the assessment to 

the 2025 March Board of Review. The attachment to the petition appears to be a March 

Board of Review decision; however, the formatting is such that the Tribunal cannot tell if 

it is an official decision of the Board of Review. As such, the Tribunal finds good cause 

to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the Order of Dismissal is VACATED. 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: submit a copy of the decision issued by the March Board of Review. The 

foregoing must be filed with the Tribunal within 14 days of 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. 25-002951 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent shall file an answer to the petition within 

28 days of the entry of this order. 

 

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). 

 

 

 

 

 

 

 

 

 

 By: _____________________________ 

Entered: October 20, 2025 

sw/jcr 

 

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

Charles Murphy, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002951

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-002951

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 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

Charles Murphy, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002951

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT

Page 5

STAT

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

Page 1

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 

Charles Murphy, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002951 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

 

 

ORDER VACATING ORDER OF DISMISSAL 

 

ORDER REINSTATING CASE 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

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

Dismissal on September 23, 2025. The Tribunal erred in the entry of this order because 

there is an outstanding issue regarding whether Petitioner protested the assessment to 

the 2025 March Board of Review. The attachment to the petition appears to be a March 

Board of Review decision; however, the formatting is such that the Tribunal cannot tell if 

it is an official decision of the Board of Review. As such, the Tribunal finds good cause 

to vacate the order and reinstate the case. Therefore, 

 

IT IS ORDERED that the Order of Dismissal is VACATED. 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. 

 

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

default: submit a copy of the decision issued by the March Board of Review. The 

foregoing must be filed with the Tribunal within 14 days of 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. 25-002951 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Respondent shall file an answer to the petition within 

28 days of the entry of this order. 

 

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). 

 

 

 

 

 

 

 

 

 

 By: _____________________________ 

Entered: October 20, 2025 

sw/jcr 

 

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

Charles Murphy, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002951

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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 disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-002951

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 23, 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

Charles Murphy, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002951

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT

Page 5

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Charles

M.I.

Last Name/Company Name

Murphy

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

22 Pallister St.

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

906-231-7391

Fax Number

9062317391

E-mail Address

comurphy00@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

22 Pallister 48

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48202

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The valuation of this condo is almost double the true cash value. It was purchased December 2024 for 270k, as shown on the deed. Appraisal from certified 

residential appraiser states it was purchased at the higher end of valuation for $270k.

This has resulted in $18k in taxes on a $270k property for 6 months, which is clearly very excessive. Looking for taxable to be adjusted to match the actual true cash 

value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner, Appealing within 35 days of receipt of Notice of Uncapping

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 02001732.081

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

243400

Current Taxable Value as established by the BOR:

243400

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

270000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

135000

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

135000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention

Page 4

ST

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Charles Murphy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002951

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Charles Murphy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002951

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 23, 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

Charles Murphy,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002951

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

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

Board of Review

DETROIT

MURPHY, CHARLES

22 PALLISTER 48

DETROIT MI

Coleman A. Young Municipal Center

2 Woodward Avenue, Suite 105 Detroit, Michigan 48226

Phone: (313) 628-0722 Fax: (313) 224-4576 www.detroitmi.gov

05/17/2025

RE: 2025 MARCH BOARD OF REVIEW PETITION NUMBER:

M-501262

The March Board of Review has considered the appeal on the

Page 2

2025 assessment for the below described property and concluded

that:

FINDING OF FACTS:

1. Parcel Number:

2. Property Address:

3. District:

4. Property Classification:

02001732.018

5

22 PALLISTER 48

407 (RESIDENTIAL CONDOMINIUMS) Ad Valorem

6. Principle Residence Exemption: 0%

5. Property Legal Description:

W WOODWARD UNIT 48; WAYNE COUNTY CONDOMINIUM SUB PLAN NO 680

"LOFTS AT NEW CENTER COONDOMINIUM L37054

6. Petitioner timely filed an appeal to the March Board of Review.

7. The March Board of Review considered (if any) petitioner's

and/or duly authorized representative evidence and/or testimony.

The March Board of Review considered facts presented as on

the assessment roll and/or any recommendations offered by the

Office of the Assessor.

CONCLUSION:

Taxable Value Uncapping due to Proposal A of 1994

Page 3

2025 2025

Assessed Value Taxable Value

After Appeal

243,400

243,400

Before Appeal 243,400 55,461

If you are dissatisfied with the decision of the March Board of

Review, submit this notice and complete the enclosed small

claims form to appeal to:

Michigan Tax Tribunal

P.O. Box 30232

Lansing MI 48909

A Michigan Tax Tribunal appeal must be made by May

31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal,

Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July

31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the

current year. Such appeal may be filed with the State Tax

Commission, PO Box 30471, Lansing, MI 48909-7971 by

Page 4

June 30th of the current year.

Sincerely,

City of Detroit Board of Review

COFD/0007922 / 0055448

मारा

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I BROWN, DPA DIRECTOR

Section 7: Valuation Information: Use the Multiple Parcel

Form for additional parcels, if necessary. True cash value is the

property's "usual selling price" or market price.

Taxable Value is the lesser of the property's State Equalized

Value or its capped value. Taxable value may only increase by

the rate of inflation or 5% (whichever is less) in a given year,

unless there are additions to the property.

Parcel Identification Number: Each parcel number being

appealed must be listed. Classification of Property: Check the

classification of the property being appealed.

Page 5

Current Assessed Value (also known as State Equalized

Value) as established by the BOR: Provide the current state

equalized value (which is 50% of the true cash value), for the year(s)

under appeal. (NOTE: this information can be found on the Notice of

Assessment or from the decision of the BOR).

Current Taxable Value as established by the BOR: Provide the current

taxable value, for the year(s) under appeal. (NOTE: this information can

be found on the Notice of Assessment or from the decision of the

BOR).

What do you believe is the fair market value: List what Petitioner

believes is the value of the property. Multiply the True Cash Value

by .5. This is your contention of Assessed Value: Property tax

in Michigan is based on 50% of the true cash value of the

property.

If you believe the Taxable Value differs from your contention of

Assessed Value, enter your contention of Taxable Value: List

Petitioner's belief of the taxable value of the property for each tax year

at issue.

*If a parcel is being appealed for multiple years, provide the

information for each year, for each parcel under appeal. Use a separate

sheet of paper, if necessary.

Section 8: Classification Information

Parcel Identification Number: Each parcel number being appealed must

be listed.

Current Classification of Property as Established by BOR: Check the

classification of the property being appealed.

Page 6

What do you believe is the property's classification: Check what you

believe the classification of the property is.

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

Explain the current use of the property.

If improved property, for what use was the property designed:

Explain what the property was designed to be used for.

Fee Information:

Does the subject property have a Principal Residence Exemption of at

least 50% as of the date of the filing of this

Page 7

Petitio

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Charles

M.I.

Last Name/Company Name

Murphy

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

22 Pallister St.

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

906-231-7391

Fax Number

9062317391

E-mail Address

comurphy00@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

22 Pallister 48

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48202

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The valuation of this condo is almost double the true cash value. It was purchased December 2024 for 270k, as shown on the deed. Appraisal from certified 

residential appraiser states it was purchased at the higher end of valuation for $270k.

This has resulted in $18k in taxes on a $270k property for 6 months, which is clearly very excessive. Looking for taxable to be adjusted to match the actual true cash 

value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner, Appealing within 35 days of receipt of Notice of Uncapping

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 02001732.081

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

243400

Current Taxable Value as established by the BOR:

243400

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

270000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

135000

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

135000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

If improved property, for what use was the property designed?

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

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention

Page 4

ST

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