Record Finder / 24-003692-TT
Michigan

Drf5 Qozb LLC, Petitioner V City Of Detroit, Respondent

Petitioner
Drf5 Qozb LLC
Respondent
City Of Detroit

Case overview

Docket number
24-003692-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
14Order of DismissalNot recordedNot recorded01/14/2026Not recordedDownload
13Order Holding Party in DefaultNot recordedNot recorded12/19/2025Not recordedDownload
12Failed to Appear - PetitionerNot recordedNot recorded12/18/2025Not recordedNot recorded
11Evidence was received.RESPNot recorded11/25/2025Not recordedDownload
10Notice of HearingNot recordedNot recorded09/24/2025Not recordedDownload
9A hearing has been scheduledNot recordedNot recorded09/24/2025Not recordedNot recorded
8Petition has been verifiedPET111/04/2024Not recordedDownload
7Notice of FilingNot recorded511/04/2024Not recordedDownload
6Attachments to the Answer were filedRESP510/23/2024Not recordedDownload
5Answer was receivedRESPNot recorded10/23/2024Not recordedDownload
3Filing Fee ReceivedPETNot recorded10/14/2024$125.00Download
2Notice of Docket Number SCNot recordedNot recorded10/08/2024Not recordedDownload
1A petition was received.PETNot recorded07/18/2024$0.00Download

Documents

Order_of_Dismissal-FTA.2026-01-14_09-17-14.0000.pdfRead complete document text →
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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

DRF5 QOZB LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003692

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on December 19, 2025, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury1 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

Petitioner’s failure to appear at the hearing and failure to comply with the Order of 

Default has established a history of deliberate delay. As a result, giving careful 

consideration to the factors involved and considering all options in determining what 

sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser 

sanction would not be appropriate. 

Therefore,

IT IS ORDERED that this case is DISMISSED. 

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

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003692

Page 2 of 4

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 14, 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

DRF5 QOZB LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v

MTT Docket No.24-003692

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner was placed in default on December 19, 2025, for failing to appear at a duly-

scheduled hearing. Even though Petitioner failed to comply with the order, the Tribunal 

must consider Grimm v Dep’t of Treasury3 prior to the dismissal of this case. In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal must consider 

before imposing the sanction of dismissal. Those factors are:

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.4

Page 4

MTT

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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

DRF5 QOZB LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for December 18, 2025. Thus, this case is 

subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: December 19, 2025

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-003692 

Page 2 of 4

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

DRF5 QOZB LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003692

City of Detroit,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear 

for the duly-noticed hearing scheduled for December 18, 2025. Thus, this case is 

subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.5 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.6 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: December 19, 2025

 Patricia L. Halm, Tribunal Chair

4 See TTR 247 & TTR 275.

5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

6 “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

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003692

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

isaac

M.I.

Last Name/Company Name/Unit of Government

degraffenreid

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

2 woodward

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

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

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

attached is the valuation disclosure

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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:

22121917

Classification of Property:

Real 

Residential

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

n/a

Current Taxable Value as established by the BOR:

n/a

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

n/a

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

n/a

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/ isaac degraffenreid

Page 4

Comparable Analysis Report 

11/25/2025 10:32 AM 

For Subject Parcel 22121917. 

1/2 

Feature 

Subject 

Comparable # 1 

poriiiie . 

Comparable # 2 pt 

Comparable # 3 EET. 

Parcel Number 

22121917, 

22121974, 

22121160. 

22121149.002 

Se 

2 

- 

SE 

1 

of 

wo 

—r 

a 

: 

: 

rm 

roms 

eo 

Address 

18988 RIVERVIEW 

18517 RIVERVIEW 

© 

19361 SHIAWASSEE 

19831 SHIAWASSEE 

Neighborhood/Location 

1R106 

1R106 

0 

1R106 

0 

1R106 

0 

Appraisal/Sale Date 

12/31/2022 

05/12/2023 

08/11/2023 

0 

01/04/2023 

0 

Land Value 

504 

2,159 

868 

0 

883 

0 

Assessed Value 

31,600 

32,500 

32,200 

27,500 

Year Built 

1922 

1926 

1955 

0 

1953 

Quality 

c 

- 

0 

c 

0 

c 

Style 

SINGLE FAMILY 

SINGLE 

FAMILY 

0 

SINGLE FAMILY 

0 

SINGLE FAMILY 

Bedrooms 

0 

A 

0 

0 

0 

0 

Full Baths 

1 

0 

1 

0 

1 

Half Baths 

0 

0 

0 

0 

0 

Square Feet 

1,152 

Hl 

1,050 

997 

3,875 

984 

Garage Square Feet 

0 

jy 

-7,200 

440 

-6,600 

0 

Basement Square Feet 

i 

768 

888 

-1,800 

997 

-3,435 

984 

Fin Basement Sq. Feet 

0 

- 

0 

0 

0 

0 

984 

Actual Sale Price 

$/Sq.Ft.: 

47.57 

52,800 

$/Sq.Ft.: 

175.53 | 

175,000 

$/Sq.Ft: 

89.43 

88,000 

Net Adjustments 

Net Adj. -15.1% 

-7,950 

Net Adj. -3.5% 

-6,160 

Net Adj. -10.1% 

-8,880 

Gross Adjustments 

Gross Adj. 19.0% 

10,050 

Gross Adj. 7.9% 

13,910 

Gross Adj. 19.6% 

17,280 | 

Adjusted Sale Price 

$/Sq.Ft.: 

40.41 

44,850 

$/Sq.Ft.:

Page 5

Com

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SC_Notice_of_Telephonic_Hearing.2025-09-24_08-43-24.0000.pdfRead complete document text →
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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

DRF5 QOZB LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003692

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 18, 2025 

HEARING TIME:

11:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

734717059 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003692

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address

Page 3

MTT

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DRF5 QOZB, LLC 18988 Riverview.pdfRead complete document text →
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Page 1

SS

RECEIVED 

. 

AL 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Mi 

Last Name/Company Name 

DRF5 QOZB, LLC 

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

23875 MICHIGAN AVENUE, SUITE 539 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48124 

Telephone Number 

Fax Number 

423-838-4355 

1-855-831-4166 

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

DJ@NESSUSA.COM 

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

] 

First Name 

Ml. 

Last Name 

DHEERAJ 

MATHEW 

Firm Name (If any) 

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

4430 TILLY MILL ROAD, UNIT 307 

City or Town 

State 

ZIP Code 

DUNWOODY 

GA 

| 30360 

Telephone Number 

Fax Number 

423-838-4355 

1-855-831-4166 

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

DJ@NESSUSA.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

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

**if no, you must fife separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

a that apply) 

True Cash and Taxable Value 

{0 Poverty Exemption 

[7 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[3 uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PROPERTY WAS PURCHASED FOR ONLY $36,264 IN 2022. 

SALES IN AREA OF SIMILAR PROPERTIES: 

- 16216 PATTON ST; $33,000 ON 8/9/2023 

- 18481 KENTFIELD; $34,000 ON 6/30/2023 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

N/A 

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

[Hl] No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

[m] July 

[i] December 

if No, check the applicable reason(s): 

[1 Not required to attend 

Assessment Change Notice was not received by Petitioner 

[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

22121917. 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[4 

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

$31,600 

Current Taxable Value as estabfished by the BOR: 

$26,670 

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

$36,234 

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

$18,117 

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

$18,117 

Section 8: Classification information *Only the MI Dep't of Treasury may appeal this issue to the Tripunal* 

Parcel Identification Number: 

N/A 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Culover 

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) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Od Yes 

vo 

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

[| Yes 

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

o 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If

Page 5

Col

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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

DRF5 QOZB LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003692

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.

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. 24-003692

Page 2 of 2

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 4, 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

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LARSTNG 

DIRECTOR 

DRF5 QOZB LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MOAHR Docket No. 24-003692 

City Of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE 

Isaac Degraffenreid 

states that on 10/23/24 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the City of Detroit answer 

relative to the above-captioned matter upon: 

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

DRF5 QOZB LLC 

23875 Michigan ave suite 539 

Dearborn Mi, 48124 

oF hin YY 

[Signature of person who is serving/mailing copy] 

Tsaac D2 Hens <!( oF 

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

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

Page 2

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

Fronarty Assesment 

Board of Review 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

07/22/2024 

DRF5 QOZB, LLC 

23875 MICHIGAN AVE, STE 539 

DEARBORN MI 48124 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-007068 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

22121917. 

2. 

Property Address: 

18988 RIVERVIEW 

3. 

District: 

1 

4. 

Property Classification: 

401 

(RESIDENTIAL-IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 

0% 

5. 

Property Legal Description: 

E RIVERVIEW 162 BUNGALOHILL SUB L35 P61 PLATS, WC R 22/372 35 X 132 

6. 

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

7. The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

The Board of Review has considered the appeal filed and found there was no adjustment warranted. 

Before Appeal 

After Appeal 

2024 

Assessed Value 

31,600 

31,600 

2024 

Taxable Value 

26,670 

26,670 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal must be made 

by May 31st of the current year for properties classified 

as: 

Commercial 

Real, 

Industrial 

Real, 

Commercial 

Personal, 

Industrial 

Personal 

and 

Utility 

Personal 

Property. 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property 

Classification. 

A property Classification appeal may only 

be made 

for the current year. Such appeal may be filed 

with the 

State Tax Commission, PO Box 30471, Lansing, 

MI 48909-7971 

by June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review

Page 3

Parcel Number: 

22121917, 

Jurisdiction: 

CITY OF DETROIT 

County: 

WAYNE 

[Grantor 

Grantee 

Sale 

Sale 

Inst. 

|Terms 

of 

Sale 

Liber 

Price 

Date 

| Type 

& 

Page 

WAYNE 

COUNTY 

[DRF5 

QOZB, 

LLC 

| 

36,234) 

10/06/2022 

[QC 

| 13-GOVERNMENT 

USA HOLDINGS 

LLC 

ZOU INVESTMENTS 

INC 

| 

13,000, 

11/21/2017 

[PTA 

03-ARM'S 

LENGTH 

WAYNE COUNTY TREASURER 

BAINES, 

LAKEISHA 

D 

| 

500] 

11/29/2010 

[PTA 

13-GOVERNMENT 

148862/1

C 

P 

INVESTMENTS 

LLC 

JOHNSON, 

VELMA 

| 

70,000| 

10/25/2006 

|WD 

03-ARM'S 

LENGTH 

| 

Property Address 

[Class: RESTDENTIAL-IMPRO 

[Zoning: 

R1 

[Building Permit (s) 

[ 

Date 

18988 RIVERVIEW 

|School: 

DETROIT CITY SCHOOL DISTRICT 

PRE. 

02 

fig ~ 

Owner's Name/Address 

= 

T 

[DRF5 

QOZB, 

LLC 

rant: 

22 

8. 

| 

4 

2024 

Est TCV 63,267 TCV/TFA: 

54.92 

23875 MICHIGAN AVE, 

STE 539 

| 

! 

‘x 

’ 

DEARBORN MI 

48124 

X [Emproved 

| 

[Vacant 

Land Value Estimates 

for Land Table 1R106.1R106-SE

| 

Public 

* 

Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

— 

TDITT Road 

35.00 132.00 1.0000 0.0000 

0 

[EexTDescription 

[Gravel Road 

SQ FT RATE BY SIZE 

4,617.000 Sq Ft 

0.13 

|E RIVERVIEW 162 BUNGALOHILL SUB 

L35 

P61 

X 

|paved Road 

* denotes lines that 

do not contribute 

to the to

|PLATS, 

W 

C 

R 22/372 

35 

X 

132 

x 

Storm Sewer 

35 

Actual 

Front 

Feet, 

0.11 

Total Acres 

Total 

|Comments / Influences 

|x 

|sidewalk 

|| 

hatex 

Land 

I 

o 

nt Cost Estimates 

HB 

. 

x 

Is 

mproveme: 

s 

pafatian ota PERTED; 

VALUES 

1x 

 ectric 

Description 

Rate 

x 

Gas 

| D/W/P: 

4in Concrete 

7.56 

Curb 

Fencing: 

Wire Mesh, 

#11 

3.53 

|x 

|street Lights 

Total Estimated Land Improvements 

|x 

|standard Utilities 

| 

| 

Underground Utils. 

| 

Topography 

of 

Site 

{ 

[x 

Level 

[Rolling 

X 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

k 

, 

— 

Flood Plain 

Year 

Land 

Building 

Assessed 

Value| 

Value 

Value 

Who 

When 

What 

2024 

300 

31,300 

31,600] 

f— 

TYL 01/15/2016 TYL-FINAL 

[2023 

300 

25,100] 

25,400 

|The Equalizer. 

Copyright 

(c) 

1889 

- 20 

TYL 05/18/2015 TYL-ADV RE 

[3537 

300 

16,500] 

16, 800 

Licensed 

To: 

City of Detroit, 

County 

of 

Wayne, 

Michigan 

2021 

300 

11,900 

12,200 

*** 

Information herein deemed reliable 

but 

not guaranteed***

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.808d7c65-66ee-4c16-b6fe-2042ba07f283.pdfRead complete document text →
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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. 24-003692

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

isaac

M.I.

Last Name/Company Name/Unit of Government

degraffenreid

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

2 woodward

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

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

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

No 

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

The subject property is a 1.5 story single family home located in the Seven mile rouge group a ecf neighborhood. The petitioner purchased the property on 10/6/22. 

Per Proposal A, the taxable value of a property uncaps to the SEV the following year after a transfer of ownership, and the taxes have only increased yearly by the 

rate of inflation. the property is fairly and equitably assessed. 

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)? 

If yes, check which BOR Petitioner attended: 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

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:

22121917

Classification of Property:

Real 

Residential

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

31,600

Current Taxable Value as established by the BOR:

26,670

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

60,100

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

31,600

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/ isaac degraffenreid

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Page 1

24-003688 - $125

24-003690 - $125

24-003692 - $125

24-003694 - $125

24-003695 - $125

24-003696 - $125

24-003699 - $125

24-003702 - $125 

24-003703 - $125

24-003704 - $125 

24-003707 - $125

24-003708 - $125

order of default # 

Notice of Docket # 

1 

2 

3 

5 

~~ 

24-003688 

} 

24-003688 

6 

24-003690 

24-003690 

7|no order received as of 10/10/24 

24-003692 

8 

24-003694 

24-003694 

9 

 24-003695 

~ 24-003695 

10 

24-003696 

] 

| 

24-003696 

11| 

no order received as of 10/10/24 

24-003699 

12 

24-003702 

24-003702 

13 

24-003703 

24-003703 

14 

24-003704 

24-003704 

15 

24-003707 

24-003707 

16 

24-003708 

24-003708 

RECEIVED 

0CT 1.5 2024 

MICHIGAN TAX TRIBUNAL 

24-003688 - 

24-003690 - 

24-003692 - 

24-003694 - 

24-003695 - 

24-003696 - 

24-003699 - 

24-003702 - 

24-003703 - 

24-003704 - 

24-003707 - 

24-003708 - 

0-1 

10/14/24 

500.00

Page 2

Ji bo 

6620 6253 did 

| 

13] 

08 LAN 

XS 

[ 

IE 

Il 

| 

Ga/7ni 

[i mm 

as 

a 

Ea. 

a 

aie: 

TN

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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

DRF5 QOZB LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003692

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 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 8, 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

DRF5 QOZB LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003692

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 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 8, 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

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DRF5 QOZB, LLC 18988 Riverview.pdfRead complete document text →
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Page 1

SS

RECEIVED 

. 

AL 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

Mi 

Last Name/Company Name 

DRF5 QOZB, LLC 

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

23875 MICHIGAN AVENUE, SUITE 539 

City or Town 

State 

ZIP Code 

DEARBORN 

Mi 

48124 

Telephone Number 

Fax Number 

423-838-4355 

1-855-831-4166 

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

DJ@NESSUSA.COM 

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

] 

First Name 

Ml. 

Last Name 

DHEERAJ 

MATHEW 

Firm Name (If any) 

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

4430 TILLY MILL ROAD, UNIT 307 

City or Town 

State 

ZIP Code 

DUNWOODY 

GA 

| 30360 

Telephone Number 

Fax Number 

423-838-4355 

1-855-831-4166 

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

DJ@NESSUSA.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

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

**if no, you must fife separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

a that apply) 

True Cash and Taxable Value 

{0 Poverty Exemption 

[7 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[3 uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PROPERTY WAS PURCHASED FOR ONLY $36,264 IN 2022. 

SALES IN AREA OF SIMILAR PROPERTIES: 

- 16216 PATTON ST; $33,000 ON 8/9/2023 

- 18481 KENTFIELD; $34,000 ON 6/30/2023 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

N/A 

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

[Hl] No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

[m] July 

[i] December 

if No, check the applicable reason(s): 

[1 Not required to attend 

Assessment Change Notice was not received by Petitioner 

[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

22121917. 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[4 

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

$31,600 

Current Taxable Value as estabfished by the BOR: 

$26,670 

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

$36,234 

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

$18,117 

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

$18,117 

Section 8: Classification information *Only the MI Dep't of Treasury may appeal this issue to the Tripunal* 

Parcel Identification Number: 

N/A 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Culover 

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) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Od Yes 

vo 

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

[| Yes 

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

o 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If

Page 5

Col

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