Cochran 8930 Rohns Trust Ebony 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 

Cochran 8930 Rohns Trust Ebony, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002407 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

default on June 23, 2026, because they filed a non-conforming Small Claims petition 

and did not pay the full required petition filing fee. Petitioner timely responded to that 

order on June 27, 2026, and the response is sufficient to cure the default.1 Petitioner’s 

default shall be set aside. 

 

Further, the Tribunal finds that Petitioner filed this appeal on April 21, 2026. Pursuant to 

the petition filed on June 27, 2026, Petitioner is disputing the true cash and taxable 

values of Parcel No. 21076924-6 for the 2025 tax year. However, the Tribunal has no 

authority over the 2025 tax year as the petition was not filed by May 31 of that year.2 

The Tribunal also has no authority under MCL 211.53a, as the facts alleged do not 

establish that the assessment was the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).3 And though MCL 

211.53b provides July and December boards of review with the authority to correct 

qualified errors, Petitioner did not appear before Respondent’s July or December Board 

of Review or appeal an action taken by any such board. Therefore, 

 

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

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to tax year 2025. 

The appeal shall continue for tax year 2026. 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

1 See TTR 237. 

2 See MCL 205.735a(6) and Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 

(2002). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), and Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 26-002407 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Cochran 8930 Rohns Trust Ebony, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002407 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

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

default on June 23, 2026, because they filed a non-conforming Small Claims petition 

and did not pay the full required petition filing fee. Petitioner timely responded to that 

order on June 27, 2026, and the response is sufficient to cure the default.1 Petitioner’s 

default shall be set aside. 

 

Further, the Tribunal finds that Petitioner filed this appeal on April 21, 2026. Pursuant to 

the petition filed on June 27, 2026, Petitioner is disputing the true cash and taxable 

values of Parcel No. 21076924-6 for the 2025 tax year. However, the Tribunal has no 

authority over the 2025 tax year as the petition was not filed by May 31 of that year.2 

The Tribunal also has no authority under MCL 211.53a, as the facts alleged do not 

establish that the assessment was the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).3 And though MCL 

211.53b provides July and December boards of review with the authority to correct 

qualified errors, Petitioner did not appear before Respondent’s July or December Board 

of Review or appeal an action taken by any such board. Therefore, 

 

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

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to tax year 2025. 

The appeal shall continue for tax year 2026. 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

1 See TTR 237. 

2 See MCL 205.735a(6) and Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 

(2002). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), and Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 26-002407 

Page 2 of 2 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Cochran 8930 Rohns Trust Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-002407

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Cochran 8930 Rohns Trust Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

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

appeal of a principal

Page 4

MTT

Page 5

STATE

Page 6

M

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

Page 1

RECEIVED 

JUL 03 202 

Ebony R. Cochran, Trustee 8930 Rohns Trust 

“AN TAX TRIBUNAL, 

25959 Kelly Rd Ste D Roseville, MI 48066 

313-673-5593 

info@thedebtsurvivor.com 

June 26, 2026 

Michigan Tax Tribunal 

611 W. Ottawa Street 

Lansing, MI 48933 

Re: Cure of Default Docket No. 26-002407-TT Petitioner: Cochran 8930 Rohns Trust Ebony 

Respondent: City of Detroit Parcel No.: 21076924-6 Property Address: 11149 Morang Ave, 

Detroit, MI 48224 

To the Michigan Tax Tribunal: 

Please accept the enclosed documents as petitioner's submission to cure the default 

referenced in the Order of Default entered in the above-captioned matter. 

The Tribunal’s docket reflects that petitioner’s petition was received on April 21, 2026, and 

that a filing fee of $125.00 was posted. Petitioner is submitting the Tribunal-approved 

Small Claims Property Tax Appeal Petition Form — Valuation / Uncapping together with an 

additional payment of $125.00 so that the total filing fee submitted equals $250.00. 

Enclosed please find the following: 

1. 

Completed official Small Claims Property Tax Appeal Petition Form — Valuation / 

Uncapping 

2. 

Copy of the Order of Default 

3. 

Copy of the Tax Docket Lookup Details reflecting receipt of the petition and posting 

of the $125.00 filing fee 

4. 

Additional payment in the amount of $125.00 

5. 

Supporting documents relating to valuation and the appeal 

Petitioner respectfully requests that the Tribunal accept these materials as curing the 

default and allow this appeal 

to proceed. 

Respectfully submitted,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Ebony 

R 

Cochran/Trustee for 8930 Rohns Trust 

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

25959 Kelly Rd Ste D 

City or Town 

State 

ZIP Code 

Roseville 

Mi 

48066 

Telephone Number 

4 3-673-5593 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

info@thedebtsurvivor.com 

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

First Name 

M.I. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

2 

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

Property Address (No., Street) 

11149 Morang Ave 

City or Town 

County\ny 

State 

ZIP Code 

Detroit 

ayne 

Mi 

48224

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[0 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner appeals the 2025 assessment and taxable value for Parcel No. 21076924-6, commonly known as 11149 Morang Ave, 

Detroit, Michigan 48224. The 2025 assessed value, state equalized value, and taxable value of $54,000 are excessive and do not 

reflect the subject property” 

s fair market value. Petitioner believes the 2025 true cash value is $72,000, with a corresponding 

assessed value and state equalized value of $36,000, and a taxable value of $36,000. 

The grounds for appeal are as follows: 

On November 6, 2023, the subject property was conveyed to The Debt Survivor LLC, predecessor in interest to petitioner, by Detroit 

Legacy Building LLC via Warranty Deed for a recorded consideration of $147,500 covering two contiguous parcels: 11149 Morang 

Ave and 11133 Morang Ave. Allocating the purchase price proportionally based on building square footage results in an approximate 

allocated purchase price of $72,000 attributable to 11149 Morang Ave. 

On May 9, 2024, the property was transferred by Quit Claim Deed into 8930 Rohns Trust, Cochran, Ebony as an internal trust 

transfer with no consideration changing hands. 

Comparable commercial improved sales in the immediate area during 2023 and 2024 support a true cash value substantially below 

the City’ 

s implied true cash value of $108,000. 

The City’ 

s own records reflect that the property has a Physical Percent Good rating of 60%, was built in 1955, is a Class C 

commercial retail structure, and contains approximately 3,600 square feet, all of which support a lower value. 

The taxable value appears to have been uncapped and reset following the November 2023 ownership transfer, resulting in a taxable 

value equal to the assessed value for 2025. 

Petitioner requests that the Tribunal reduce the 2025 true cash value to $72,000, the assessed value/state equalized value to 

$36,000, and the taxable value to $36,000, or to such other lawful value as the Tribunal determines from the evidence. 

Section 6: Jurisdictional Issues 

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

No 

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

[] July 

[] December 

If No, please check the applicable reason(s): 

Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in

Page 4

S

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Cochran 8930 Rohns Trust Ebony 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002407 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 6/30/2026, I emailed the Proof of Service, Assessment Notice, Record Card, Valuation Report 

for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Ebony Cochran 

info@thedebtsurvivor.com 

 

 

 

 

 

 

25959 Kelly Rd Ste D 

Roseville, MI 48066 

 

 

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

 

 

 

Deon Dismuke 

 

Dated : 06/30/2026 

 

 

Deon Dismuke 

 

 

 

Appraiser IV, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

0

00

100,363

MARKET VALUE

QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon may be directed to 

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2026 Inflation Rate Multiplier is: 1.027

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

1. TAXABLE VALUE (Current amount is tentative):

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

Legal Description:

-3,800

50,200

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

-3,800

PROPERTY ADDRESS

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

ROSEVILLE MI 48066

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

PARCEL NUMBER:

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

model assessment noƟce to be used by the local assessor.

L-4400

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

21076924-6

25959 KELLY RD STE D

11149 MORANG

COCHRAN,8930 ROHNS TRUST, EBONY,

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

50,622

50,200

-422

2. ASSESSED VALUE:

50,200

54,000

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

54,000

WAS NOT

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

W MORANG 626 THRU 628 SEVEN MILE-CADIEUX SUB NO 5 L59 P11 PLATS, W C R 21/920 59.95 X 100

201 (COMMERCIAL-IMPROVED)

$-35

2025

2026

Page 7

UNDERSTANDING YOUR PROPERTY TAXES

PROPERTY TAXES: If you own property, you owe property taxes unless your property is exempt. Property taxes

are due to the City of Detroit twice a year: Summer (August 15th due date and Winter January 15th due date) If

you don't pay your property taxes by February 28th, they are transferred from the City of Detroit to the Wayne

County Treasurer for collection and you risk losing your home to PROPERTY TAX FORECLOSURE.

ASSESSED VALUE: represent fifty percent (50%) of the market value of your property as determined by the local

assessor on December 31st of the prior year.

ASSESSED VALUE COULD CHANGE BECAUSE OF THE FOLLOWING:

1. MARKET FORCES-Supply and demand, interest rates, zoning, general economy changes,

demographic shifts in neighborhoods for example.

and

2. PHYSICAL CHANGES TO STRUCTURE- Deterioration, deferred maintenance, rehabilitation, square

footage additions or reductions, fire damage, addition or removal of decks, patios, or porches

3. EXEMPTIONS AND REVOCATIONS- Poverty exemptions, Veterans exemptions, previous exempted

property, etc.

STATE EQUALIZED VALUE: One half (1/2) of your property's Market Value. The State Equalized Value represents

A

50% of true cash value as equalized. This is calculated by the market value multiplied by 0.5.

TAXABLE VALUE: The value used to calculate your property taxes. A property's taxable value can only increase

annually by the rate of inflation or 5%, whichever is less, unless there is an addition to the property (i.e., physical

improvement or omitted property) or the property's ownership transferred during a previous tax year.

property's taxable value can also decrease if there is a physical loss to the property. See MCL 211.34d. Taxable

value may not be greater than the property's assessed value or state equalized value. This is calculated by the

taxable value of the property multiplied by the millage divided by 1000 multiplied by 1.01 admin fee determines

the estimated taxes. (Taxable Value x millage)/1000] * 1.01 Admin fee = estimated taxes).

MARKET VALUE: The market value of your property is the most probable price that it would bring in a

competitive and open market between a knowledgeable buyer and a willing seller, each acting in their own self-

interest.

TRUE CASH VALUE: In Michigan, the definition of true cash value is: "...the usual selling price at the place where

the property to which the term is applied shall be at the time of the assessment, being the price, which could

be obtained therefore at private sale, and not at forced or auction sale. Michigan courts have determined that

the terms "True Cash Value", "Market Value", and "Current Market Value" are synonymous with each other.

EFFECTIVE AGE: The age of a property based on its current condition as determined by an appraiser, rather than

its actual age.

THE INFLATION RATE MULTIPLIER: Inflation rate means the ratio of the general price level for the state fiscal

year ending in the calendar year immediately preceding the current year divided by the general price level for

the state fiscal year

Page 8

*

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002407

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Deon

M.I. 

Last Name

Dismuke

Firm Name (if any)

City Of Detroit

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3136321942

E-mail Address

Dismuked@detroitmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

Yes 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The subject property is in uniformity with like properties in the City Of Detroit.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

No

If Yes, check which Board of Review Petitioner attended:

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

Yes

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

21076924-6

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

50200

Current Taxable Value as established by the Board of Review:

50200

What do you believe is the fair market value?

100400

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Deon Dismuke

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

8930 Rohns Trust Cochran Ebony,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib.

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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. 26-002407

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: June 23, 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 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

8930 Rohns Trust Cochran Ebony,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib.

Furthermore, Petitioner did not pay the required fee for the filing of the petition. See 

TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the 

required fee for the filing of the petition within 14 days of the entry of this order. A filing 

fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, 

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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. 26-002407

Page 2 of 2

By: /s/ Patricia L. Halm

Entered: June 23, 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

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 

APR 2 8 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MICHIGAN TAX TRIBUNAL 

8930 ROHNS TRUST, COCHRAN, EBONY 

Petitioner, 

Vv. 

CITY OF DETROIT ASSESSOR, 

Respondent. 

PETITION FOR APPEAL OF PROPERTY TAX ASSESSMENT 

1. Petitioner Information 

Name: 8930 Rohns Trust, Cochran, Ebony 

Address: 

25959 Kelly Rd Ste D Roseville, MI 48066 

Phone: 313-673-5593 

Email: info@thedebtsurvivor.com 

Relationship with Property: Trustee and beneficial owner 

[raninfo:6e06 

 26116200-1 

2. Property Information 

Property Address: 11149 Morang Ave, Detroit, Ml 48224 

Parcel ID: 21076924-6 

Property Class: 201 Commercial Improved 

County: Wayne 

Municipality: City of Detroit 

Tax Year Under Appeal: 2025 

3. Current Assessment (2025) 

Assessment Type 

Amount 

Assessed Value (AV) 

$54,000

Page 2

4. Petitioner's Stated Value 

Petitioner's Belief of True Cash Value (2025): $72,000 

Petitioner's Requested Assessed Value (50% of TCV): $36,000 

Petitioner's Requested State Equalized Value: $36,000 

Petitioner's Requested Taxable Value: $36,000 

5. Board of Review 

Petitioners did not appear before the March 2026 Board of Review. Pursuant to MCL 211.154 and 

established Michigan Tax Tribunal precedent, Commercial Real property classified under Class 201 

is 

not required to first protest before the Board of Review prior to filing a petition with the Michigan Tax 

Tribunal. Petitioners are filing directly with the Tribunal as permitted by Michigan law. 

6. Grounds for Appeal 

Petitioner asserts that the 2025 assessed value of $54,000 (implying a true cash value of $108,000) is 

excessive and does not reflect the fair market value of the subject property. The following grounds 

support this appeal: 

A. Arm’s Length Purchase Price 

On November 6, 2023, the subject property was conveyed to The Debt Survivor LLC (predecessor in 

interest to Petitioner) by Detroit Legacy Building LLC via Warranty Deed (Liber 58542, Page 470, 

Document No. 2023278375) for the recorded consideration of $147,500. This transaction covered two 

contiguous parcels: 11149 Morang Ave (Parcel 21076924-6) and 11133 Morang Ave (Parcel 

21076927-9). Allocating the purchase price proportionally based on building square footage (3,600 sq ft 

for 11149 Morang versus 3,824 sq ft for 11133 Morang), the allocated purchase price attributable to this 

parcel is approximately $72,000. On May 9, 2024, the property was transferred via Quit Claim Deed 

into the 8930 Rohns Trust, Cochran, Ebony {Document No. 2024160776) as an internal trust transfer 

with no consideration changing hands. The arm’s length warranty deed purchase price of $72,000 

(allocated) is the best available evidence of this property's true cash value as of the 2025 tax year, 

representing a 33% discount to the city's implied true cash value of $108,000. 

B. Comparable Sales Evidence on the Same Corridor 

A review of arm's length commercial improved property sales in the immediate area during 2023 and 

2024 strongly corroborates the $72,000 true cash value. Notably, two of the comparable sales below 

occurred on Morang Drive itself, the same commercial corridor as the subject property, providing the 

most direct market evidence available: 

Property Address 

Sale Date 

Sale Price 

Year Built 

Zip 

10725 Morang Dr, Detroit 

11/24/2023 

$55,000 

1948 

48224

Page 3

All five comparable properties are commercial improved structures of similar era construction (1948 to 

1956) located within zip codes 48224 and 48205. Two sold directly on Morang Drive within 14 months 

of the 2025 tax year. The average sale price of $68,000 is 37% below the city's implied true cash value 

of $108,000 and is consistent with Petitioner's stated true cash value of $72,000. Notably, 12941 E 7 

Mile Rd was built in 1955, the same year as the subject property, and sold for $80,000 in September 

2024, establishing that even the upper range of the comparable market is well below the city's 

assessed position. 

C. 

City's Own Physical Condition Rating 

The City of Detroit Assessor's own records (BS&A Online, Tax Year 2025) reflect that the subject 

property carries a Physical Percent Good rating of only 60%, confirming that the city itself 

acknowledges significant physical depreciation. The building was constructed in 1955, is classified as a 

Class C commercial retail structure of 3,600 square feet and carries an effective age of 25 years. A 

physical condition rating of 60% on a 1955 commercial building is fundamentally inconsistent with an 

assessed value implying a true cash value of $108,000. The assessment should be materially reduced 

to reflect this documented depreciation. 

D. Taxable Value Reset Following Ownership Transfer 

As a result of the November 2023 arm's length warranty deed transfer, the taxable value of this parcel 

was uncapped and reset to the state equalized value in the 2025 tax year, resulting in a taxable value 

of $54,000 that is identical to the assessed value. Petitioners have no Proposal A cap protection on this 

parcel, meaning every dollar of over-assessment directly increases the annual tax burden. The 

assessed value reduction requested herein would establish a corrected baseline from which Proposal A 

protections would apply in future years, preventing continued over-taxation of this property. 

7. Relief Requested 

Petitioners respectfully request that the Michigan Tax Tribunal reduce the 2025 assessed value, state 

equalized value, and taxable value of Parcel 21076924-6 to $36,000, reflecting a true cash value of 

$72,000. This requested value is directly supported by the arm's length purchase price, two comparable 

sales on the same Morang Drive corridor, three additional comparable sales within the same zip code, 

and the city's own 60% physical condition rating. 

8. Exhibits 

1. 

Warranty Deed dated November 6, 2023 (Liber 58542, Page 470, Document No. 2023278375) 

reflecting $147,500 purchase price for both Morang parcels with square footage allocation

Page 4

| certify

Page 5

2023

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

Cochran 8930 Rohns Trust Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 23, 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

Cochran 8930 Rohns Trust Ebony,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002407

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: June 23, 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

RECEIVED 

APR 2 8 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MICHIGAN TAX TRIBUNAL 

8930 ROHNS TRUST, COCHRAN, EBONY 

Petitioner, 

Vv. 

CITY OF DETROIT ASSESSOR, 

Respondent. 

PETITION FOR APPEAL OF PROPERTY TAX ASSESSMENT 

1. Petitioner Information 

Name: 8930 Rohns Trust, Cochran, Ebony 

Address: 

25959 Kelly Rd Ste D Roseville, MI 48066 

Phone: 313-673-5593 

Email: info@thedebtsurvivor.com 

Relationship with Property: Trustee and beneficial owner 

[raninfo:6e06 

 26116200-1 

2. Property Information 

Property Address: 11149 Morang Ave, Detroit, Ml 48224 

Parcel ID: 21076924-6 

Property Class: 201 Commercial Improved 

County: Wayne 

Municipality: City of Detroit 

Tax Year Under Appeal: 2025 

3. Current Assessment (2025) 

Assessment Type 

Amount 

Assessed Value (AV) 

$54,000

Page 2

4. Petitioner's Stated Value 

Petitioner's Belief of True Cash Value (2025): $72,000 

Petitioner's Requested Assessed Value (50% of TCV): $36,000 

Petitioner's Requested State Equalized Value: $36,000 

Petitioner's Requested Taxable Value: $36,000 

5. Board of Review 

Petitioners did not appear before the March 2026 Board of Review. Pursuant to MCL 211.154 and 

established Michigan Tax Tribunal precedent, Commercial Real property classified under Class 201 

is 

not required to first protest before the Board of Review prior to filing a petition with the Michigan Tax 

Tribunal. Petitioners are filing directly with the Tribunal as permitted by Michigan law. 

6. Grounds for Appeal 

Petitioner asserts that the 2025 assessed value of $54,000 (implying a true cash value of $108,000) is 

excessive and does not reflect the fair market value of the subject property. The following grounds 

support this appeal: 

A. Arm’s Length Purchase Price 

On November 6, 2023, the subject property was conveyed to The Debt Survivor LLC (predecessor in 

interest to Petitioner) by Detroit Legacy Building LLC via Warranty Deed (Liber 58542, Page 470, 

Document No. 2023278375) for the recorded consideration of $147,500. This transaction covered two 

contiguous parcels: 11149 Morang Ave (Parcel 21076924-6) and 11133 Morang Ave (Parcel 

21076927-9). Allocating the purchase price proportionally based on building square footage (3,600 sq ft 

for 11149 Morang versus 3,824 sq ft for 11133 Morang), the allocated purchase price attributable to this 

parcel is approximately $72,000. On May 9, 2024, the property was transferred via Quit Claim Deed 

into the 8930 Rohns Trust, Cochran, Ebony {Document No. 2024160776) as an internal trust transfer 

with no consideration changing hands. The arm’s length warranty deed purchase price of $72,000 

(allocated) is the best available evidence of this property's true cash value as of the 2025 tax year, 

representing a 33% discount to the city's implied true cash value of $108,000. 

B. Comparable Sales Evidence on the Same Corridor 

A review of arm's length commercial improved property sales in the immediate area during 2023 and 

2024 strongly corroborates the $72,000 true cash value. Notably, two of the comparable sales below 

occurred on Morang Drive itself, the same commercial corridor as the subject property, providing the 

most direct market evidence available: 

Property Address 

Sale Date 

Sale Price 

Year Built 

Zip 

10725 Morang Dr, Detroit 

11/24/2023 

$55,000 

1948 

48224

Page 3

All five comparable properties are commercial improved structures of similar era construction (1948 to 

1956) located within zip codes 48224 and 48205. Two sold directly on Morang Drive within 14 months 

of the 2025 tax year. The average sale price of $68,000 is 37% below the city's implied true cash value 

of $108,000 and is consistent with Petitioner's stated true cash value of $72,000. Notably, 12941 E 7 

Mile Rd was built in 1955, the same year as the subject property, and sold for $80,000 in September 

2024, establishing that even the upper range of the comparable market is well below the city's 

assessed position. 

C. 

City's Own Physical Condition Rating 

The City of Detroit Assessor's own records (BS&A Online, Tax Year 2025) reflect that the subject 

property carries a Physical Percent Good rating of only 60%, confirming that the city itself 

acknowledges significant physical depreciation. The building was constructed in 1955, is classified as a 

Class C commercial retail structure of 3,600 square feet and carries an effective age of 25 years. A 

physical condition rating of 60% on a 1955 commercial building is fundamentally inconsistent with an 

assessed value implying a true cash value of $108,000. The assessment should be materially reduced 

to reflect this documented depreciation. 

D. Taxable Value Reset Following Ownership Transfer 

As a result of the November 2023 arm's length warranty deed transfer, the taxable value of this parcel 

was uncapped and reset to the state equalized value in the 2025 tax year, resulting in a taxable value 

of $54,000 that is identical to the assessed value. Petitioners have no Proposal A cap protection on this 

parcel, meaning every dollar of over-assessment directly increases the annual tax burden. The 

assessed value reduction requested herein would establish a corrected baseline from which Proposal A 

protections would apply in future years, preventing continued over-taxation of this property. 

7. Relief Requested 

Petitioners respectfully request that the Michigan Tax Tribunal reduce the 2025 assessed value, state 

equalized value, and taxable value of Parcel 21076924-6 to $36,000, reflecting a true cash value of 

$72,000. This requested value is directly supported by the arm's length purchase price, two comparable 

sales on the same Morang Drive corridor, three additional comparable sales within the same zip code, 

and the city's own 60% physical condition rating. 

8. Exhibits 

1. 

Warranty Deed dated November 6, 2023 (Liber 58542, Page 470, Document No. 2023278375) 

reflecting $147,500 purchase price for both Morang parcels with square footage allocation

Page 4

| certify

Page 5

2023

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.