Christine Pervolarakis Petitioner Vs. City Of Detroit Respondent

Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 CHRISTINE PERVOLARAKIS 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 26-001444 

 

Respondent. 

 

 

 

Parcel No. 01004235.246 

____________________________________________________________________________/ 

ANSWER TO PETITION and 

AFFIRMATIVE DEFENSES 

Now Comes Respondent, City of Detroit, by and through it undersigned counsel and in Answer 

to the Petition filed in this matter states the following: 

1. Respondent, City of Detroit, admits as true. 

2. Respondent admits as true. 

3. Respondent admits as true. 

4. Respondent admits as true. 

5. Respondent admits as true. 

6. Respondent admits as true. 

7. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation and leaves Petitioner to its 

proofs. 

8. Respondent admits that that this appeal contains issues of the properties’ taxable 

value and true cash values as it relates to the subject property, but further states that 

these allegations lack merit.

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2 

 

9. Respondent admits as true. 

10. Respondent admits as true. 

11. Respondent, City of Detroit, neither admits nor denies and leaves Petitioner to its 

proofs. 

12. Respondent admits that these values, based only upon Petitioner’s contention of the 

values for the subject property, are the amounts in dispute. 

13. Respondent lacks knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in this paragraph, and therefore denies these allegations. 

14. Respondent, in replying to the facts Petitioner relies upon states the following: 

A. Respondent admits that Petitioner has property quoted Section 44-4-10 of the 

City Code, but as to the timing of the subject property’s appraisal, Respondent 

neither admits nor denies and leaves Petitioner to its proofs. 

B. Respondent, City of Detroit, neither admits nor denies and leaves Petitioner 

to its proofs. 

C. Respondent, City of Detroit, neither admits nor denies and leaves Petitioner 

to its proofs. 

D. Respondent, City of Detroit, neither admits nor denies and leaves Petitioner 

to its proofs. 

 

CONCLUSION and REQUEST FOR RELIEF 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: October 21, 2026 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080)

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3 

 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

AFFIRMATIVE DEFENSES 

 

NOW COMES Respondent, City of Detroit, and asserts the following Affirmative 

Defenses to the Petitioner’s claims: 

1. 

Petitioner lacks standing and/or capacity to bring forth this Petition. 

2. 

Petitioner’s claims may be barred by the applicable statute of limitations. 

3. 

This Tribunal lacks subject matter jurisdiction. 

 

4. 

Petitioner has failed to state a claim upon which relief can be granted. 

5. 

Petitioner has failed to allege that the mode and method of appraising its property failed to 

conform with the mode and method of appraising applied in the case of all other properties in the 

community for the year in question. 

 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: 

October 21, 2026 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

 

 

 

 

 

313.237.3075 

 

 

 

 

 

 

cobbm@detroitmi.gov

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4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CHRISTINE PERVOLARAKIS 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 26-001444 

 

Respondent. 

 

 

 

Parcel No. 01004235.246 

____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

On October 21, 2026 , I mailed by first class mail, a copy of Respondent’s Answer and 

Affirmative Defenses to: 

 

 

 

 

 

Brian Summerfield 

 

 

 

 

 

Schenk & Bruetsch, PLC 

 

 

 

 

 

211 W. Fort Street, Suite 1410 

 

 

 

 

 

Detroit, MI 48226 

 

 

 

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

belief. 

 

Dated: October 21, 2026 

 

 

 

 

 

 /s/Mary Beth Cobbs 

 

 

 

 

 

 

Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226

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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001444

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Mary Beth

M.I.

Last Name

Cobbs

Firm Name (if any)

City of Detroit

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

2 Woodward Avenue

Suite 500

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

(313) 237-3075

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

cobbm@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Mary Beth Cobbs

/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

Christine Pervolarakis,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001444

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. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers 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.1 

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: /s/ Patricia L. Halm

Entered: October 15, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001444

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Christine Pervolarakis,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001444

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. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers 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.2 

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: /s/ Patricia L. Halm

Entered: October 15, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001444

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Christine Pervolarakis 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26-001444 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Dana Schultz 

states that on 09/03/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Alvin Horn, City of Detroit Assessor, 2 Woodward Avenue, Suite 804, Detroit, MI 48226 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Janice M. Winfrey, 2 Woodward Ave, Suite 200, Detroit, Ml 48226 

3. 

County Equalization Director (via first class mail or personal service): 

Scott Vademergel, 400 Monroe, 5th Floor, Detroit, MI 48226 

4. 

County Clerk (via first class mail or personal service): 

Cathy M. Garrett, 2 Woodward Avenue, Detroit, MI 48226 

5. 

Secretary of the local school board (via first class mail or personal service): 

Monique Bryant, 3011 W. Grand Blvd, 12th Floor, Detroit, MI 48202 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Dana Schultz 

Dana Schultz 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001444

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 2026.09.03 Proof of Service Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CHRISTINE PERVOLARAKIS, 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

v. 

 

 

 

CITY OF DETROIT, 

 

 

 

 

Respondent. 

 

 

MOAHR Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

The Property Parcel No. is 01004235.246. 

2. 

The property is real property. 

3. 

The property identified above is classified as Residential Condominiums. 

4. 

The assessment was protested at Respondent’s March Board of Review. 

5. 

The property is located in Wayne County. The property address is: 

 

15 E Kirby #1214 

Detroit, MI 48202 

 

 

 

 

 

6. 

The assessment at issue was established by the City of Detroit’s Board of Review. 

7. 

Petitioner’s legal residence or principal office is: 

941 Abseguami Trl 

Lake Orion, MI 48362 

 

8. 

This appeal involves the properties’ true cash, SEV, and taxable values. 

9. 

The tax year at issue is 2026. 

10. 

The values for the properties identified above as established by the City of Detroit’s 

Board of Review are:

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2 

 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$229,494 

$114,700 

$114,700 

 

11. 

Petitioner contends that the values for the properties identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$175,500 

$87,750 

$87,750 

 

12. 

The values in dispute for the property identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$53,994 

$26,950 

$26,950 

 

13. 

Petitioner requests a change in the assessment of the properties to accurately reflect 

the true cash value, assessed value, and taxable value. 

14. 

The facts upon which Petitioner relies to support the relief requested: 

A. 

Section 44-4-10 of the City Code provides: “An appraisal of all residential 

property in the City shall be completed every five years beginning January 

1, 2025, and every five years thereafter.” This appraisal has not been 

completed. 

B. 

The Property is a residential investment property and had an NEZ-

Rehabilitation Certificate in effect prior to this year. The massive increase 

in taxes has made the investment unsustainable. The annual rental revenue 

is $24,360. The property taxes alone at Respondent’s proposed Taxable 

Value would amount to approximately 40% of the current annual rental 

revenue. Petitioner has significant maintenance costs that also offset much 

of the rental revenue. 

C. 

Rents in Detroit are down approximately 13% year-over-year. Petitioner 

anticipates a decrease in rental revenue upon expiration of the current lease 

on July 31, 2026.

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3 

 

D. 

Other units in the building are significantly updated when compared to this 

property and still enjoy the benefits of NEZ-Rehabilitation Certificates 

which significantly inflates the value of those units. Inflated values of those 

“comparable” units are artificially driving the valuation of this property up. 

Respectfully submitted, 

 

SCHENK & BRUETSCH, PLC 

 

By: /s/ Brian C. Summerfield 

 

 

 

 

 

 

 

 

Brian C. Summerfield (P57514) 

 

 

 

 

 

 

 

211 West Fort Street, Suite 1410 

Detroit, MI 48226 

(313) 774-1000 

Brian.Summerfield@SBDetroit.com 

 

Attorney for Petitioner 

 

 

Dated: May 26, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Christine

M.I.

Last Name/Company Name

Pervolarakis

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

941 Abseguami Trail

City or Town

Lake Orion

State

Michigan

ZIP Code

48362

Telephone Number

313-774-1000

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

ellaerika29@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3137741000

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

Brian.Summerfield@SBDetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

15 E Kirby

#1214

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48202

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

No

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Taxable Value Only (calculation)

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01004235.246

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

114700

Current Taxable Value as established by the Board of Review:

114700

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

175500

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

87750

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

87750

Fee Information

The filing fee is based on the greater of 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 will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686959174

Supporting Waiver Documents:

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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

Christine Pervolarakis, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001444

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Christine Pervolarakis, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001444

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CHRISTINE PERVOLARAKIS, 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

v. 

 

 

 

CITY OF DETROIT, 

 

 

 

 

Respondent. 

 

 

MOAHR Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

The Property Parcel No. is 01004235.246. 

2. 

The property is real property. 

3. 

The property identified above is classified as Residential Condominiums. 

4. 

The assessment was protested at Respondent’s March Board of Review. 

5. 

The property is located in Wayne County. The property address is: 

 

15 E Kirby #1214 

Detroit, MI 48202 

 

 

 

 

 

6. 

The assessment at issue was established by the City of Detroit’s Board of Review. 

7. 

Petitioner’s legal residence or principal office is: 

941 Abseguami Trl 

Lake Orion, MI 48362 

 

8. 

This appeal involves the properties’ true cash, SEV, and taxable values. 

9. 

The tax year at issue is 2026. 

10. 

The values for the properties identified above as established by the City of Detroit’s 

Board of Review are:

Page 2

2 

 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$229,494 

$114,700 

$114,700 

 

11. 

Petitioner contends that the values for the properties identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$175,500 

$87,750 

$87,750 

 

12. 

The values in dispute for the property identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01004235.246 

$53,994 

$26,950 

$26,950 

 

13. 

Petitioner requests a change in the assessment of the properties to accurately reflect 

the true cash value, assessed value, and taxable value. 

14. 

The facts upon which Petitioner relies to support the relief requested: 

A. 

Section 44-4-10 of the City Code provides: “An appraisal of all residential 

property in the City shall be completed every five years beginning January 

1, 2025, and every five years thereafter.” This appraisal has not been 

completed. 

B. 

The Property is a residential investment property and had an NEZ-

Rehabilitation Certificate in effect prior to this year. The massive increase 

in taxes has made the investment unsustainable. The annual rental revenue 

is $24,360. The property taxes alone at Respondent’s proposed Taxable 

Value would amount to approximately 40% of the current annual rental 

revenue. Petitioner has significant maintenance costs that also offset much 

of the rental revenue. 

C. 

Rents in Detroit are down approximately 13% year-over-year. Petitioner 

anticipates a decrease in rental revenue upon expiration of the current lease 

on July 31, 2026.

Page 3

3 

 

D. 

Other units in the building are significantly updated when compared to this 

property and still enjoy the benefits of NEZ-Rehabilitation Certificates 

which significantly inflates the value of those units. Inflated values of those 

“comparable” units are artificially driving the valuation of this property up. 

Respectfully submitted, 

 

SCHENK & BRUETSCH, PLC 

 

By: /s/ Brian C. Summerfield 

 

 

 

 

 

 

 

 

Brian C. Summerfield (P57514) 

 

 

 

 

 

 

 

211 West Fort Street, Suite 1410 

Detroit, MI 48226 

(313) 774-1000 

Brian.Summerfield@SBDetroit.com 

 

Attorney for Petitioner 

 

 

Dated: May 26, 2026

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

Christine

M.I.

Last Name/Company Name

Pervolarakis

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

941 Abseguami Trail

City or Town

Lake Orion

State

Michigan

ZIP Code

48362

Telephone Number

313-774-1000

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

ellaerika29@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3137741000

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

Brian.Summerfield@SBDetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

15 E Kirby

#1214

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48202

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

No

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Taxable Value Only (calculation)

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01004235.246

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

114700

Current Taxable Value as established by the Board of Review:

114700

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

175500

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

87750

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

87750

Fee Information

The filing fee is based on the greater of 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 will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686959174

Supporting Waiver Documents:

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.