Cheryl Sullivan, 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 

Cheryl Sullivan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002319 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002319 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8.66%. 

 

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

 

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

 

 

 

 

 

 

 

 

By _______________________________

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Page 1

RECEIVED 

0CT 15 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Cheryl Sullivan 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002319 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: 27240958 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

$176,100 

$176,100 

a 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$141,800 

$70,900 

$70,900 

5. 

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

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

omitted property etc.) 

There was a transfer of ownership in 2024.

Page 2

MTT Docket No. 25-002319 

Page 2 of 2 

§ 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

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

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Digitally signed by Michael Tyska 

H 

DN: cnv=Michael Tyska, o=Fainvind Property Tax Consulting, ou, 

IChael 

1ySKa 

emoemikeBioiodpu coments 

Date: 2025.09.24 15:01:39 0400" 

Printed Name: Michael Tyska, Petitioner's Authorized Representative 

Date: September 24, 2025 

Signature of Respondent's authorized representative: 

Printed Name: 

Date:

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TR 

Cheryl Sullivan 

(Michael Tyska, Authorized Representative) 

Petitioner, 

v 

MTT Docket No. 24-002319 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

On, 

10/8/25, 

1 Eric J. Kelly mailed a copy of the Respondents answer relative to the above- 

captioned matter to: 

mike@fairwindpic.com 

Cheryl Sullivan 

200 Sea Breeze Dr. 19 

Detroit, MI. 48214 

Michigan Tax Tribunal 

Po Box 30232 

Lansing MI, 48909 

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

Dated: 10/8/25 

Eric J. Kell

Page 4

OFFICE OF THE CHIEF FINANCIAL OFFICER 

Seidman young MUSORTPNRO 25 

THE 

ESSOR 

oodward 

Avenue, 

Suite 

OFFICE oF 

Ass 

Detroit, Michigan 48226 

ciTy oF 

DETROIT 

MICHIGAN TAX TRIBUNAL 

811 W. OTTAWA STREET 

LANSING, MI 48233 

le 

pag ype 

100 0

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 

Cheryl Sullivan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002319 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER SETTING ASIDE DEFAULT OF RESPONDENT 

 

ORDER DENYING PETITIONER’S STIPULATION FOR ENTRY OF CONSENT 

JUDGMENT 

 

The case file reflects Respondent was held in default on September 4, 2025, and 

extended default on September 30, 2025, for its failure to file an answer. On October 

10, 2025, Respondent cured the default by filing its answer.1 Accordingly, the Tribunal 

finds good cause to set aside the default entered against Respondent. 

 

On October 9, 2025, Petitioner filed a Stipulation for Entry of Consent Judgment 

(“stipulation”). The Tribunal has reviewed the stipulation and finds denial is warranted. 

 

A consent judgment may only be entered if the stipulation is signed by all parties.2 In 

this case, Respondent did not sign the stipulation. 

 

Accordingly, Petitioner’s stipulation is denied. 

 

Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s Stipulation for Entry of Consent Judgment 

is DENIED. 

 

IT IS FURTHER ORDERED that this case will be scheduled for hearing in the normal 

course of scheduling. 

 

 

1 Although Respondent did not pay the $25 filing fee or file a Motion to Set Aside Default, the Tribunal 

finds good cause to set aside Respondent’s default because Petitioner has a 100% principal residence 

exemption on the subject property, and no motion fee is required under TTR 269. See also MCL 

205.732. 

2 See TTR 283.

Page 2

MTT Docket No. 25-002319 

Page 2 of 2 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

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

settlement. 

 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: October 20, 2025 

jcg 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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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 

Cheryl Sullivan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002319 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER SETTING ASIDE DEFAULT OF RESPONDENT 

 

ORDER DENYING PETITIONER’S STIPULATION FOR ENTRY OF CONSENT 

JUDGMENT 

 

The case file reflects Respondent was held in default on September 4, 2025, and 

extended default on September 30, 2025, for its failure to file an answer. On October 

10, 2025, Respondent cured the default by filing its answer.1 Accordingly, the Tribunal 

finds good cause to set aside the default entered against Respondent. 

 

On October 9, 2025, Petitioner filed a Stipulation for Entry of Consent Judgment 

(“stipulation”). The Tribunal has reviewed the stipulation and finds denial is warranted. 

 

A consent judgment may only be entered if the stipulation is signed by all parties.2 In 

this case, Respondent did not sign the stipulation. 

 

Accordingly, Petitioner’s stipulation is denied. 

 

Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s Stipulation for Entry of Consent Judgment 

is DENIED. 

 

IT IS FURTHER ORDERED that this case will be scheduled for hearing in the normal 

course of scheduling. 

 

 

1 Although Respondent did not pay the $25 filing fee or file a Motion to Set Aside Default, the Tribunal 

finds good cause to set aside Respondent’s default because Petitioner has a 100% principal residence 

exemption on the subject property, and no motion fee is required under TTR 269. See also MCL 

205.732. 

2 See TTR 283.

Page 2

MTT Docket No. 25-002319 

Page 2 of 2 

 

IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment 

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

settlement. 

 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: October 20, 2025 

jcg 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

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

Cheryl Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002319

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. 25-002319

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

Page 3

STAT

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Page 1

RECEIVED 

0CT 16 2025 

‘ 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MOAHR DOCKET No, 29-002319TT 

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. 

Section 1: Respondent’s Contact Information 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

City of Detroit 

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

County: 

2 Woodward Ave, Ste 804 

Wayne 

City or Town: 

State: 

ZIP Code: 

Detroit 

Mi 

48226 

Telephone Number: 

Fax Number: 

313-775-0866 

313-224-4270 

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

TAXTRIBUNAL@DETROITMI.GOV 

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

First Name: 

Last Name: 

Eric 

h 

Kelly 

Firm Name (if any): 

City of Detroit - Office of the Assessor 

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

2 Woodward Ave. Ste 804 - Residential valuation section 

City or Town: 

State: 

ZIP Code: 

Detroit 

Mi 

48226 

Telephone Number: 

Fax Number: 

313 775-0866 

313-224-4270 

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

Kellye@detroitmi.gov 

Section 3: Subject Property Information 

Does the subject property have a Principat Restdence Exemption of 50% or more?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The property located at 200 Sea Breeze Dr. has an NEZ (27240958.-structure) and 

(21043740.003-and) is in the CNDOI Condos ECF neighborhood. After further 

discussion with the petitioner's authorized representative, it was agreed upon, via a 

"Stipulation", that the new assessed value would be $70,900 for the structure (True 

cash value of $141,800). This in turn would reset the Taxable value to $70,900. The 

land and taxable will be sustained, at $5700. 

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)? [C]] Yes 

J No 

If yes, check which BOR Petitioner attended: [M} March 

[] July 

[] December 

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

[Hl] 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? [HH] Yes 

[C]] 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 

[CT] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[W} Yes 

C)) No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? (} Yes 

C)] No 

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

Mm July 

Mm December 

List the date the BOR dented 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 ata BOR? [|] Yes 

[HM] No 

i Yes, check which BOR Petitioner attended: (} March 

[) July 

(I) December 

Tax Year(s) denied: 

 - 

List the date the exemption was denied: 

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

{F PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be:

Page 4

Par

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Page 1

RECEIVED 

0CT 15 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Cheryl Sullivan 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._25-002319 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Wayne 

County. 

2. 

Parcel Number: 27240958 

. 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2025 

$176,100 

$176,100 

a 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$141,800 

$70,900 

$70,900 

5. 

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

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

omitted property etc.) 

There was a transfer of ownership in 2024.

Page 2

MTT Docket No. 25-002319 

Page 2 of 2 

§ 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

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

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Digitally signed by Michael Tyska 

H 

DN: cnv=Michael Tyska, o=Fainvind Property Tax Consulting, ou, 

IChael 

1ySKa 

emoemikeBioiodpu coments 

Date: 2025.09.24 15:01:39 0400" 

Printed Name: Michael Tyska, Petitioner's Authorized Representative 

Date: September 24, 2025 

Signature of Respondent's authorized representative: 

Printed Name: 

Date:

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TR 

Cheryl Sullivan 

(Michael Tyska, Authorized Representative) 

Petitioner, 

v 

MTT Docket No. 24-002319 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

On, 

10/8/25, 

1 Eric J. Kelly mailed a copy of the Respondents answer relative to the above- 

captioned matter to: 

mike@fairwindpic.com 

Cheryl Sullivan 

200 Sea Breeze Dr. 19 

Detroit, MI. 48214 

Michigan Tax Tribunal 

Po Box 30232 

Lansing MI, 48909 

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

Dated: 10/8/25 

Eric J. Kell

Page 4

OFFICE OF THE CHIEF FINANCIAL OFFICER 

Seidman young MUSORTPNRO 25 

THE 

ESSOR 

oodward 

Avenue, 

Suite 

OFFICE oF 

Ass 

Detroit, Michigan 48226 

ciTy oF 

DETROIT 

MICHIGAN TAX TRIBUNAL 

811 W. OTTAWA STREET 

LANSING, MI 48233 

le 

pag ype 

100 0

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 

Cheryl Sullivan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002319 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

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

holding Respondent in default on September 4, 2025, because Respondent failed to file 

an answer.1 Respondent was required to cure the default within 14 days. Respondent 

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, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 Therefore, 

 

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

 

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

default: (1) file an Answer for Valuation Appeal, (2) file a Motion to Set Aside Default, (3) 

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

served on Petitioner. 

 

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. 25-002319 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: September 30, 2025 

 

 

By _____________________________ 

kac/gc 

 

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.

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

Cheryl Sullivan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002319

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 4, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002319

Page 2 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cheryl Sullivan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002319

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 4, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

parties or their attorneys or authorized representatives, if any, utilizing

Page 4

MTT

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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

Cheryl

M.I.

Last Name/Company Name

Sullivan

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

200 Sea Breeze Dr. 19

City or Town

Detroit

State

Michigan

ZIP Code

48214

Telephone Number

734-649-5587

Fax Number

E-mail Address

cheryl5287@yahoo.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

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]

200 Sea Breeze Dr. 19

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48214

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 2025 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 7/11/2024 for $185,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

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: 27240958

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:

176100

Current Taxable Value as established by the BOR:

176100

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

173600 

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

86800

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

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

Page 4

S

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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

Cheryl Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002319

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 24, 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

Cheryl Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002319

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 24, 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

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Page 1

Coleman A. Young Municipal Center 

Posdenty suskadment 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: (313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

Board of Review 

05/16/2025 

SULLIVAN, CHERYL 

200 SEA BREEZE DR 19 

DETROIT MI 48214 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-002665 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

27240958. 

2. 

Property Address: 

200 SEA BREEZE DR 19 

3. 

District: 

5 

4. 

Property Classification: 

407 

(RESIDENTIAL CONDOMINIUMS) 

NEZ Homestead .5 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

E ST JEAN UNIT 19 WAYNE COUNTY CONDO SUB PLAN NO 925 "MORGAN WATERFRONT CONDOMINIUM" RECORDED 

L45215 P125-193 DEEDS WCR 21/1056 1.1363% 

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: 

Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

229,000 

176,100 

2025 

Taxable Value 

194,400 

176,100 

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 June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review 

COFD 

/ 0000859 

/ 0006007

Page 2

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

Cheryl Sullivan 

Michael Tyska, Petitioner's Authorized Representative 

Township or City 

County 

City of Detroit 

Wayne 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. 

Property address & legal description optional) 

Parcel No. 27240958 

200 Sea Breeze Dr 19 

Protested Item 

[x] Assessed Value 

 [X| Tentative Taxable Value 

| | Classification 

| | Qualified Agricultural 

Property Exempti 

1. PROTEST 

OF ASSESSMENT 

roperty 

Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

| Tentative Taxable Value 

Year 

$203,400 

| $173,600 

$194,400 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

r 

| Classification of

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

Cheryl

M.I.

Last Name/Company Name

Sullivan

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

200 Sea Breeze Dr. 19

City or Town

Detroit

State

Michigan

ZIP Code

48214

Telephone Number

734-649-5587

Fax Number

E-mail Address

cheryl5287@yahoo.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.com

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]

200 Sea Breeze Dr. 19

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48214

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 2025 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 7/11/2024 for $185,000 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

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: 27240958

Classification of Property:

Real

Residential

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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:

176100

Current Taxable Value as established by the BOR:

176100

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

173600 

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

86800

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

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

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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.