Eschaton LLC Petitioner Vs. City Of Detroit, Wayne County Respondents

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ESCHATON LLC, 

 

 

 Docket No. 26-001261-TT 

a Michigan Limited Liability Company, 

Petitioner, 

 

v. 

CITY OF DETROIT and 

WAYNE COUNTY TREASURER, 

Respondents. 

 

Parcel No. 9300-3238 

Property Address: 4535 Chrysler, Detroit, Michigan 48201 

_____________________________________________________________________________/ 

 

The issues included in this petition have already been litigated and dismissed in Wayne County 

Circuit Court Case No. 25-015101-CB which is currently on Appeal 

in the Michigan Court of Appeals as Case No. 380620. 

 

RESPONDENT WAYNE COUNTY TREASURER’S RESPONSE 

TO ESCHATON, LLC’S PETITION 

 

I. 

Jurisdiction 

 

1. Respondent, Wayne County Treasurer (“Respondent”), admits that MCL §205.731(a) 

grants the Tax Tribunal jurisdiction over matters relating to assessment, exemption, and 

taxation of real estate. In further answering, Petitioner is no longer the owner of the subject 

property due to the entry of an Uncontested Judgment of Foreclosure entered on March 25, 

2025 in favor of the Treasurer. Furthermore, Petitioner has failed to allege specific and 

sufficient facts to set forth a cause of action against Respondents, and therefore, does not 

invoke the jurisdiction of the Tribunal nor is the Petition timely filed to invoke the 

Tribunal’s jurisdictional pursuant to MCL §205.736(6). 

2. Respondent admits that the cited statute speaks for itself, but denies that the allegations set 

forth in Paragraph 2 have any merit.

Page 2

3. Answering Paragraph 3, no response is required by the Treasurer. In further answering, 

the Treasurer does not have any authority of control over tax assessments. 

4. Respondent admits the petition seeks review of the determination maintaining the property 

as taxable despite exemption eligibility and subsequent correction. In further answering, 

the Petition is untimely and therefore, fails to invoke the Tax Tribunal’s jurisdiction 

pursuant to MCL §205.736(6). 

II. 

Parties 

5. Respondent neither admits nor denies this allegation and leaves Petitioner to its proofs. 

6. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 6 and leave Petitioner to its proofs. 

7. Respondent admits this allegation. 

8. Admitted. Respondent, the Wayne County Treasurer is the Foreclosing Governmental 

Unit (the “FGU”) for the County of Wayne under the General Property Tax Act MCL 

211.78 et seq. (the “GPTA”), and as such, the County through its Treasurer, is responsible 

for collection, forfeiture, foreclosure and auction of tax delinquent properties of property 

taxes assessed by the local community that have been turned over as delinquent. 

III. 

Property Information 

9. Respondent admits this allegation. 

10. Respondent admits this allegation. 

IV. 

Tax Years at Issue 

11. Respondent admits Petitioner is contesting tax years 2019-2024 and delinquent taxes 

associated with these years. However, Respondent denies these allegations have merit 

because Petitioner is no longer the owner of the Property and further states that the filing

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of this petition for these tax years is untimely and outside the jurisdictional timeline set 

forth in MCL §205.736(6). 

V. 

Statement of Facts 

12. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 12 and leave Petitioner to its proofs. 

13. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 13 and leave Petitioner to its proofs. 

14. Answering Paragraph 14, no response is required by the Treasurer. In further answering, 

Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 14 and leave Petitioner to its proofs. 

15. Answering Paragraph 15, no response is required by the Treasurer. In further answering, 

Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 15. In further answering, the tax delinquency 

for the years in question were turned over by the City of Detroit to the Treasurer’s Office 

for collection. 

16. Respondent is without knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in Paragraph 16. In further answering, the tax delinquency for 

the years in question were turned over by the City of Detroit to the Treasurer’s Office for 

collection. 

17. Respondent admits this allegation. 

18. Respondent admits this allegation. 

19. Respondent denies this allegation and leaves Petitioner to its proofs. 

20. Respondent denies this allegation as untrue and leaves Petitioner to its proofs.

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21. Respondent admits this allegation and further states that the Judgment of Foreclosure was 

determined to be valid by the Wayne County Circuit Court in Case No. 25-015101-CB.

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3

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001261

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Wayne County (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Melissa

M.I.

Last Name

Francis

Firm Name (if any)

Wayne County Corporation Counsel

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

400 Monroe, Ste 290

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

3139676585

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

mfrancis@waynecountymi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Melissa Francis

/s/

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1 

 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ESCHATON LLC 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 26- 001261 

 

Respondent 

 

 

 

 

Parcel No. 03003238 

____________________________________________________________________________/ 

ANSWER TO PETITION and 

AFFIRMATIVE DEFENSES 

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

to the Petition filed in this matter states the following: 

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

proofs. 

2. Respondent admits as true that this petition is brought pursuant to MCL 211.53a 

and/or MCL 211.53b, but denies that these allegations have any merit. 

3. Respondent denies as untrue the allegations contained in sub-paragraphs (a) and (b). 

4. Respondent admits as true that this petition seeks a review of Respondent’s keeping 

the subject property tax role but denies as untrue the remaining allegations in the 

corresponding paragraph. 

II. PARTIES 

5. Respondent neither admits nor denies and leaves Petitioner to its proofs. 

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

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

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2 

 

7. Respondent admits as true. 

8. Respondent, City of Detroit admits that the Wayne County Treasurer is the 

governmental entity responsible for collection, delinquency enforcement, and 

foreclosure proceedings and the Treasurer, City of Detroit is also responsible for 

collection of real property taxes. 

III- PROPERTY INFORMATION 

9. Respondent admits as true 

10. Respondent admits as true 

IV- TAX YEARS AT ISSUE 

11. Respondent admits as true that Petitioner is contesting in this petition the denial of a 

tax exemption for tax years 2019- 2024, but denies that this allegation has merit. 

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

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

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

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

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

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

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

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

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

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

17. Respondent admits as true. 

18. Respondent admits as true.

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3 

 

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

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

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

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

21. Respondent admits that a judgment of foreclosure was entered against subject 

property, but denies that this arose from an improper assessment. 

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

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

23. Respondent denies as untrue. 

24. Respondent denies as untrue. 

25. Respondent denies as untrue. 

26. Respondent denies as untrue. 

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

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

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

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

29. Respondent denies as untrue. 

30. Respondent denies as untrue. 

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

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

VI -TIMELINESS 

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

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

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4 

 

33. Respondent admits that MCL 211.53b provides for correction of clerical error and 

mutual mistake of fact. 

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

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

35. Respondent admits that a copy of the complaint for a quiet title action is attached as 

an exhibit in this Petition. 

36. Respondent admits as true. 

37. Respondent admits as true. 

VII- CLAIMS FOR RELIEF

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001261

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Mary Beth

M.I.

Last Name

Cobbs

Firm Name (if any)

City of Detroit

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

2 Woodward Avenue

Suite 500

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

(313) 237-3075

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

cobbm@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Mary Beth Cobbs

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eschaton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001261

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

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

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

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

Entered: September 23, 2026

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001261

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eschaton LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001261

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

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

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

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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

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

By: /s/ Patricia L. Halm

Entered: September 23, 2026

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

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

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

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

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

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

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

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

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

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

Page 4

M

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, □PA 

DIRECTOR 

Eschaton LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner( s) 

V 

MTT Docket No. 26-001261 

------

CITY OF DETROIT 

Respondent( s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Darwyn P. Fair 

states that on August 8, 2026

he/she 

---------------

---------

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the following entities] 

1. Assessor (via certified maiD:

City of Detroit Assessor's Office - Coleman A. Young Municipal Center- 2 Woodward

Avenue, Suite 1300 - Detroit, Ml 48226

2. City Clerk or Township Supervisor/Clerk (via certified maiD:

City of Detroit Clerk's Office - Coleman A. Young Municipal Center - 2 Woodward

Avenue, Suite 200 - Detroit, Ml 48226

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

Wayne County Equalization Department - Attn: Equalization Director - 400 Monroe

Street 5th Floor, Detroit, Ml 48226 

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

Wayne County Clerk - 2 Woodward Avenue, Suite 201 - Detroit, Ml 48226

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

Detroit Public Schools Community District - Fisher Building - 3011 West Grand Blvd,

12th Floor Detroit MI 48202

6. State Treasurer (via first class mail):

Michigan Department of Treasury, State Treasurer

430 W. Allegan

Lansing, Ml 48922

Isl Darwyn P. Fair 

Darwyn P. Fair 

[Signature of person who is serving/mailing copy] 

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

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

PO BOX 30232, LANSING, Ml 48909 • Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Ml 48906

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001261

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: ET Proof of Service Petition Fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Eschaton LLC

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

4535 Chrysler

City or Town

Detroit

State

Michigan

ZIP Code

48201

Telephone Number

3139994492

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

NHoo996937@aol.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Darwyn

M.I.

P

Last Name

Fair

Firm Name (if any)

Darwyn P. Fair Law PLLC

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

535 Griswold

Ste 111-554

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-967-0595

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

dpfair@dpfairlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4535 Chrysler

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

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

True Cash and Taxable Values

Other (please explain)

If “Other”, please explain:

Exemption from ad valorem taxation under MCL 125.1415a / MCL 211.7 (nonprofit / charitable use); Clerical Error and Mutual Mistake

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

0300-3238

Classification of Property: Real (check one)

Commercial (check one)

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

288900

Current Taxable Value as established by the Board of Review:

280980

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

0

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

0

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

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Darwyn P. Fair

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286549269

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Eschaton LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001261

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 30, 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

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

ESCHATON LLC, 

a Michigan Limited Liability Company, 

Petitioner, 

 

v. 

 

CITY OF DETROIT and 

WAYNE COUNTY TREASURER, 

Respondents. 

 

Parcel No.: 0300-3238 

Property Address: 4535 Chrysler, Detroit, MI 48201 

 

 

PETITION 

Petitioner, by Counsel Darwyn P. Fair, states: 

I. JURISDICTION 

1. 

This Petition is brought pursuant to MCL 205.731(a), granting the Michigan Tax 

Tribunal jurisdiction over matters relating to assessment, exemption, and taxation of real property. 

2. 

This Petition is further brought pursuant to MCL 211.53a and/or MCL 211.53b, as 

the assessment and taxation of the subject property constitute a clerical error and/or mutual mistake 

of fact, including failure to recognize the property’s exempt status. 

3. 

This case concerns: 

a. 

Improper classification of exempt property as taxable, and 

b. 

Improper inclusion of the property on the tax roll. 

4. 

This Petition seeks review of Respondents’ determination maintaining the property 

as taxable despite exemption eligibility and subsequent correction. 

II. PARTIES

Page 2

5. 

Petitioner, Eschaton LLC, is a Michigan limited liability company and the owner 

of the subject property. 

6. 

The subject property has been operated for charitable and nonprofit purposes, 

including use by and in conjunction with nonprofit organizations. 

7. 

Respondent City of Detroit is the assessing authority responsible for classification, 

valuation, and exemption determinations. 

8. 

Respondent Wayne County Treasurer is responsible for collection, delinquency 

enforcement, and foreclosure proceedings. 

III. PROPERTY INFORMATION 

9. 

The subject property is located at: 4535 Chrysler, Detroit, Michigan 48201. 

10. 

Parcel Identification Number: 0300-3238. 

IV. TAX YEARS AT ISSUE 

11. 

The tax years at issue are: 2019 through 2024, including delinquent 2022 taxes 

forming the basis of foreclosure proceedings. 

V. STATEMENT OF FACTS 

12. 

Petitioner submitted property tax exemption applications beginning as early as 

2019, asserting eligibility under MCL 211.7 based on the charitable and nonprofit use of the 

property. 

13. 

Petitioner continued to pursue exemption through subsequent years, including 

2020, 2021, 2022, 2023, and 2024, and relied on guidance from the City of Detroit Assessor’s 

Office. 

14. 

The City of Detroit Assessor’s Office directed Petitioner to apply for exemption 

through the standard assessment process, including review by the Board of Review.

Page 3

15. 

Petitioner sought exemption through the assessment process, including review by 

the Board of Review, but the exemption was not properly granted or implemented during the 

relevant tax years. 

16. 

As a result, the subject property remained on the tax roll as taxable, despite 

qualifying for exemption based on its charitable and nonprofit use. 

17. 

The subject property was assessed as taxable and placed on the tax roll for the 

relevant tax years, including 2022, resulting in the assessment of property taxes, penalties, interest, 

fees, and foreclosure-related charges. 

18. 

These assessments were treated as delinquent and formed the basis of foreclosure 

proceedings by the Wayne County Treasurer. 

19. 

In March 2023, Wayne County Corporation Counsel confirmed that the City had 

indicated the subject parcel would be granted exemption and removed from foreclosure. 

20. 

Despite these acknowledgments, the property remained improperly taxed. 

21. 

A Judgment of Foreclosure was entered on March 25, 2025, based on delinquent 

taxes arising from the improper assessment. 

22. 

Petitioner filed applications for real property tax exemption concerning the subject 

property for tax years 2019, 2020, 2021, 2022, 2023, and 2024. 

23. 

Upon information and belief, the assessed values, taxable values, state equalized 

values, and related Board of Review determinations issued for tax years 2019 through 2024 are 

inapplicable, void, and/or unenforceable because the subject property qualified for exemption 

during each of those tax years. 

24. 

Petitioner further alleges that Respondents improperly continued to place taxable 

values and assessments upon the property despite pending and/or submitted exemption 

applications for each relevant tax year.

Page 4

25. 

Upon information and belief, any valuation determinations issued by the City of 

Detroit Board of Review for tax years 2019, 2020, 2021, 2022, 2023, and 2024 were made contrary 

to the exempt status of the property and therefore should not form the basis for taxation, 

delinquency, foreclosure, penalties, interest, or fees. 

26. 

The subsequent reduction and/or correction of taxable values to zero by the July 

2025 Board of Review further demonstrates that the prior assessments and taxable values were 

erroneous and inconsistent with the exempt status of the property. 

27. 

The July 2025 Board of Review Affidavit of Correction for Parcel No. 0300-3238 

reflected: 

• Current Assessed Value: $288,900. 

• Current Taxable Value:

Page 5

•

Page 6

COU

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Page 1

1 of 1

Docket #: 26-001261

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Eschaton LLC

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

4535 Chrysler

City or Town

Detroit

State

Michigan

ZIP Code

48201

Telephone Number

3139994492

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

NHoo996937@aol.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Darwyn

M.I.

P

Last Name

Fair

Firm Name (if any)

Darwyn P. Fair Law PLLC

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

535 Griswold

Ste 111-554

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-967-0595

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

dpfair@dpfairlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4535 Chrysler

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Yes

 

 

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

True Cash and Taxable Values

Other (please explain)

If “Other”, please explain:

Exemption from ad valorem taxation under MCL 125.1415a / MCL 211.7 (nonprofit / charitable use); Clerical Error and Mutual Mistake

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

0300-3238

Classification of Property: Real (check one)

Commercial (check one)

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

288900

Current Taxable Value as established by the Board of Review:

280980

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

0

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

0

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

0

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Darwyn P. Fair

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286549269

Supporting Waiver Documents:

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