David Kohn, Petitioner V City Of Southfield, 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 

David Kohn, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003741 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Joshua Wease 

 

 

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%, 

(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, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003741 

Page 2 of 2 

 

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 _____________________________ 

Entered: July 7, 2025 

jmb 

 

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

DAVID KOHN 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

’ 

v 

Petitioner, 

CITY OF SOUTHFIELD 

MTT DOCKET NO.: 24-003741 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the Small Claims Division. 

2. 

The subject property is in Oakland County. 

3. 

Property Parcel No: 76-24-24-452-014. 

4. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$792,240 

$396,120 

$396,120 

5. 

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

settlement purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

| 

Taxable Value 

2024 

$734,000 

$367,000 

$367,000 

6. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

MTT Docket No.: 24-003741 

Page 2 of 2 

7. 

8. 

List all reasons (with explanation) why the stipulation’s taxable value does 

not equal the prior year TV multiplied by the applicable inflation rate. (e.g. 

transfer of ownership, additions, losses, omitted property, etc...) 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

The parties agree to a waiver of interest if any refund is applicable. 

The parties agree that the stipulation regarding the subject properties 

assessed and taxable values is strictly for settlement purposes only, and 

only for the year involved, and for no other purpose whatsoever. 

Any refund applicable to this settlement will be made payable to: 

David and Ayala Kohn 

25249 Southwood Drive 

Southfield, MI 48075 

Signature of P ny 

David Kop etitioner 

Date: 

Se 2/2025" 

Signature of Respondent’s authorized representative: 

~~ 

Justin E. Prybylski, Assessor — City of Southfield 

Date: 

w2l2s

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Page 1

DAVID KOHN 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

’ 

v 

Petitioner, 

CITY OF SOUTHFIELD 

MTT DOCKET NO.: 24-003741 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the Small Claims Division. 

2. 

The subject property is in Oakland County. 

3. 

Property Parcel No: 76-24-24-452-014. 

4. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$792,240 

$396,120 

$396,120 

5. 

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

settlement purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

| 

Taxable Value 

2024 

$734,000 

$367,000 

$367,000 

6. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary):

Page 2

MTT Docket No.: 24-003741 

Page 2 of 2 

7. 

8. 

List all reasons (with explanation) why the stipulation’s taxable value does 

not equal the prior year TV multiplied by the applicable inflation rate. (e.g. 

transfer of ownership, additions, losses, omitted property, etc...) 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

The parties agree to a waiver of interest if any refund is applicable. 

The parties agree that the stipulation regarding the subject properties 

assessed and taxable values is strictly for settlement purposes only, and 

only for the year involved, and for no other purpose whatsoever. 

Any refund applicable to this settlement will be made payable to: 

David and Ayala Kohn 

25249 Southwood Drive 

Southfield, MI 48075 

Signature of P ny 

David Kop etitioner 

Date: 

Se 2/2025" 

Signature of Respondent’s authorized representative: 

~~ 

Justin E. Prybylski, Assessor — City of Southfield 

Date: 

w2l2s

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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

David Kohn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003741

City Of Southfield,

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.

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.

Page 2

MTT Docket No. 24-003741

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 13, 2024

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 provide 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

David Kohn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003741

City Of Southfield,

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.

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

Page 4

MTT Docket

Page 5

S

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Page 1

ETE 

a: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

. DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

David Kohn 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003741 

City of Southfield 

R 

Respondent(s) 

PROOF OF SERVICE 

Trena Urbin 

states that on 11/4/24 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served) 

David Kohn - 25249 Southwood Drive, Southfield, M1 48075 

Aside 

[Signature of person who is serving/mailing copy] 

Trena Urbin 

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

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Page 1

ARCHIVED

26000 Evergreen Rd

P O Box 2055

Southfield, MI 48037-2055

Comments:

Classification appeals (to or from residential, commercial or industrial) should be directed to the

State Tax Commission, P.O. Box 30471 Lansing, MI 48909 not later than June 30, 2024

.

Valuation Appeals - If you decide to protest this decision, pursuant to MCL 205.735a, it may be further

appealed to the Michigan Tax Tribunal by filing a petition that can be obtained at www.michigan.gov/taxtrib

(click Small Claims Tab). A copy of this letter and a completed petition should be mailed to Michigan Tax

Tribunal, P O. Box 30232, Lansing, Michigan 48909. The deadline for filing an appeal is as follows:

*you must provide a copy of the Personal Property statement you timely filed

May 31, 2024

Personal Property*

May 31, 2024

Commercial and Industrial Real

July 31, 2024

Residential and Small Claims

The City of Southfield Board of Review has completed their review of your appeal regarding the

2024 assessed and/or taxable value, and has made the following decision(s):

CITY OF SOUTHFIELD

NOTICE OF BOARD OF REVIEW DECISION 

401

Residential

Parcel Number:

76-24-24-452-014

Class:

-

Property Address:

25249 SOUTHWOOD DR

Date Printed:

April 4, 2024

Pursuant to Michigan Compiled Laws (MCL) 211.30 (4), each year the assessor shall notify each

person who appealed the value on their property tax assessment in March, or were authorized by the

owner to make such an appeal in March. Such notification shall be mailed by the first Monday in June.

Reason(s):

Assessed Value

Taxable Value

396,120

396,120

Original Value

Revised Value

396,120

396,120

Sincerely, 

Southfield Board of Review

Justin Prybylski, Secretary

Kiara Thomas, Chairman

KOHN, DAVID & AYALA

25249 SOUTHWOOD DR

SOUTHFIELD MI 48075-2082

DENIED - COMPARABLES SUPPORT VALUE

ASMT DETERMINED TO BE ACCURATE

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003741

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Southfield (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Trena

M.I.

Last Name

Urbin

Firm Name (if any)

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

26000 Evergreen Rd.

City or Town

Southfield

State

Michigan

ZIP Code

48076

Telephone Number

248-796-5231

Fax Number

E-mail Address

turbin@cityofsouthfield.com

Section 3: Subject Property Information

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

Yes

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

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent will submit all applicable evidence in accordance with the Tribunal's Rules of Practice and Procedure, at least 21 days prior to a hearing.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

76-24-24-452-014

Classification of Property:

Real 

Residential

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

396120

Current Taxable Value as established by the BOR:

396120

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

792240

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

396120

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Trena Urbin

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Page 1

RECEIVED 

JUL 871 2024 

STATE OF MICHIGAN 

MICHIGAN T, 

TRIB. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TAMERS. 

AL 

BOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not usa 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 

First Name 

MLL 

Last Name/Company Name 

David 

Kohn 

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

25249 Southwood Drive 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48075 

Telephone Number 

Fax Number 

248-910-3555 

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

DJK890@aol.com 

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

} 

First Name 

M.I. 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsarayou | [] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, 

Property Address (No., Street, City, ST, ZIP) 

{If multiple, list first property’s address} 

25249 Southwood Drive 

Taxing Authority (City or Township) 

Countyakland 

Southfield

Page 2

| 

STATE OF MICHIGAN 

| 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

| 

| 

i? True Cash and Taxable Value 

[Od Poverty Exemption 

| 

[7] Taxable Value Only (calculation) 

[1 bisabled Veterans Exemption 

Uncapping of Taxable Value 

[7 Eligible Manufacturing Personal Property (ESA) 

| 

1 Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

[The subject property's assessed value, state equalized value, true cash value and 

taxable value are unlawfully excessive under Michigan law, including and not limited to 

applicable statutory and constitutional provisions. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[No 

if Yes, check which BOR you attended AND attach the BOR decision: ri] March 

| July 

[ll] December 

1fNo, check the applicable reason(s): 

[| Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

Appealing within 35 days of State Tax Commission Order 

[ml] Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? IT ves 

No 

If Yes, check which BOR considered your application AND attach the BOR decision: [| March 

[] July 

[] December 

If No, explain why:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

76-24-24-452-014 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

396,120 

Current Taxable Value as established by the BOR: 

396,120 

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

527,744 

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

263,872 

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

132,248 

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: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[M 

ves 

[] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

| Yes 

[#] 

No 

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

The filing fee is based on the greater of the State Equalized Vaiue 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 

$26.00 will be added for each additional parcel being appealed, not to exceed

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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

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

David Kohn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003741

City Of Southfield,

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 279. 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: October 10, 2024

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 provide 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

David Kohn,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003741

City Of Southfield,

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 279. 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: October 10, 2024

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 provide 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 

JUL 871 2024 

STATE OF MICHIGAN 

MICHIGAN T, 

TRIB. 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

TAMERS. 

AL 

BOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not usa 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 

First Name 

MLL 

Last Name/Company Name 

David 

Kohn 

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

25249 Southwood Drive 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48075 

Telephone Number 

Fax Number 

248-910-3555 

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

DJK890@aol.com 

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

} 

First Name 

M.I. 

Last Name 

Firm Name {if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcetsarayou | [] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, 

Property Address (No., Street, City, ST, ZIP) 

{If multiple, list first property’s address} 

25249 Southwood Drive 

Taxing Authority (City or Township) 

Countyakland 

Southfield

Page 2

| 

STATE OF MICHIGAN 

| 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

| 

| 

i? True Cash and Taxable Value 

[Od Poverty Exemption 

| 

[7] Taxable Value Only (calculation) 

[1 bisabled Veterans Exemption 

Uncapping of Taxable Value 

[7 Eligible Manufacturing Personal Property (ESA) 

| 

1 Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

[The subject property's assessed value, state equalized value, true cash value and 

taxable value are unlawfully excessive under Michigan law, including and not limited to 

applicable statutory and constitutional provisions. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[No 

if Yes, check which BOR you attended AND attach the BOR decision: ri] March 

| July 

[ll] December 

1fNo, check the applicable reason(s): 

[| Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 6) 

Appealing within 35 days of State Tax Commission Order 

[ml] Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? IT ves 

No 

If Yes, check which BOR considered your application AND attach the BOR decision: [| March 

[] July 

[] December 

If No, explain why:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

76-24-24-452-014 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

396,120 

Current Taxable Value as established by the BOR: 

396,120 

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

527,744 

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

263,872 

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

132,248 

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: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

ifimproved property, for what use was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[M 

ves 

[] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

| Yes 

[#] 

No 

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

The filing fee is based on the greater of the State Equalized Vaiue 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 

$26.00 will be added for each additional parcel being appealed, not to exceed

Page 5

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Page 6

C

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.