Eusebio Cabanas-Martinez, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Eusebio Cabanas-Martinez, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003208 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on September 2, 2025. Petitioner responded on October 3, 2025; however, the 

response did not cure the default. On November 18, 2025, the Tribunal extended the 

time for Petitioner to cure the default by an additional 14 days, and Petitioner failed to 

respond. Petitioner has not complied with either order, and the latter stated that “failure 

to comply with this Order may result in the dismissal of the case” and referenced Grimm 

v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should 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 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, after 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 in 

light of Petitioner’s history of noncompliance in this case. 

 

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. 25-003208 

Page 2 of 2 

 

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. 

 

 

Entered: December 16, 2025 

 

 

By _____________________________ 

sw/sb 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Eusebio Cabanas-Martinez, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003208 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On October 3, 2025, Petitioner responded to the Tribunal’s September 2, 2025 Order of 

Default by filing a letter explaining the parcels at issue and where they are located, and 

a multiple parcel attachment form. Petitioner also submitted a payment of $25.00. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default and required to complete the following to cure the default: (1) submit 

an amended petition, including a completed Section 7; (2) submit the multi-parcel 

attachment form; (3) submit the notices giving rise to the appeal, and (4) submit the 

required petition filing fee, if necessary.1 Petitioner responded to the Order of Default, 

albeit untimely. However, their attempt to cure is incomplete. Petitioner did not fully fill 

out the multi-parcel attachment form, did not submit the notices giving rise to the 

appeal, and did not pay the petition filing fee, as only $25 was paid. Though the 

Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify dismissal of the case for failure to timely 

comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) resubmit a completed multi-parcel attachment form; (2) submit the notices 

giving rise to the appeal (the Board of Review decisions), (3) submit the required 

petition filing fee, (4) file a Motion to Set Aside Default, (5) pay the $25.00 fee required 

for the filing of the motion, and (6) file proof the motion was served on Respondent. The 

foregoing must be filed with the Tribunal within 14 days of entry of this order.3 

 

1 The order further stated: “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t 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

Page 2

MTT Docket No. 25-003208 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: November 18, 2025 

 

 

By _____________________________ 

sw/sb 

 

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 

 

 

 

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). 

4 See also MCL 205.732.

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Page 1

RECEIVED 

OCT 09 2025 

MICHIGAN TAX TRIBUNAL Sep, 29;2025 

Eusebio Cabanas Martinez 

Michigan Tax Tribunal Small Claims Division 

6082 Beechwood st 

P.O Box 30232 

Detroit, Michigan 48210 

Lansing, Mi 48909 

(313)808 5879 

Eusebiocabanas814@gmail.com 

Re: Amendment to Petition 

MTT Docket No. 25-003208 

Dear Tribunal Clerk, 

| am submitting this amendment to my petition in the above-referenced matter. The original filing 

contained an error regarding the parcel information. Pursuant to Tribunal instructions, 

| am 

correcting the record and requesting that the subject property be reflected as two joined parcels 

under this docket number. 

The correct parcel numbers are as follows: 

Parcel ID: No. 16011483 (6088 Beechwood, Detroit. Michigan) 

Parcel ID: No. 16011481 (6076 Beechwood, Detroit, Michigan) 

Enclosed with 

this 

letter, please find the completed 

Multiple 

Parcel Attachment 

to 

Petition 

(valuation Appeal) form listing both parcels, 

a copy of the Notice of Docket Number, and the 

required $25 amendment fee. 

Thank you for your time and assistance in processing this amendment. Please let me know if any 

additional documents or information are needed. 

Sincerely,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

M.L 

Last Name 

Evserlo 

CABANAS — MARTINEZ 

Valuation Information: 

Parcel Number: 

coil yg3 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the Board of Review: 

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

$100 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

4 

2.9. 4Yy 

If your contention of Taxable Valué differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

§ 29. 44 

Valuation Information: 

Parcel Number: 

leon y8l 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the Board of Review: 

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

Page 3

£usebio 

Cabanag “Martinez 

METROPLEX 

MI 480 3 

————— 

Lo%2 Beechwood 

30CT2025 

PMISL 

“177 

E 

RED 

7S 

Detvord, my 48210 

¥ romevemrien 

Michigan 

Tax. Tribvnal 

PO. 

Box 30232 

Lansing, M\ 

Y4¥€909

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 

Eusebio Cabanas-Martinez, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003208 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER PLACING PETITIONER IN DEFAULT 

 

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

appeal on June 21, 2025, disputing the true cash and taxable values and the principal 

residence exemption (PRE) status of Parcel Nos. 16011461 and 16011483. The 

petition indicates in pertinent part that the subject properties “should qualify” for the 

PRE. However, it is not clear from the record whether Petitioner submitted an affidavit 

claiming the PRE to the city assessor’s office.1 The Tribunal’s authority is limited to 

direct review of a final decision of a taxing agency and does not include a right of direct 

application.2 Further, the petition indicates that the appeal arises from a March BOR 

decision. However, that board has no authority over a PRE determination, which is 

under the exclusive authority of the assessor’s office. Additionally, even if there was a 

final decision by Respondent, that decision cannot be heard in the same case as a 

valuation appeal and must instead be filed using the Petition for Denial of PRE. As a 

result, this case is partially dismissed with respect to the PRE claim and shall continue 

only for the valuation claim. 

 

With respect to the valuation appeal, Petitioner shall be placed in default for the 

following issues. Petitioner failed to properly complete Section 7 of the valuation 

petition, including the values set by the BOR. Petitioner failed to complete the multi-

parcel attachment form required when more than one contiguous parcel is being 

appealed in a single valuation case. The multi-parcel attachment is limited to parcels 

with common ownership. Petitioner is required to submit the notices giving rise to the 

appeal, which are the decisions of the March BOR for each parcel.3 It is also unclear 

from the petition whether a filing fee is owed. The petition filing fee for a residential 

property in the Small Claims division is $125, plus an additional $25 filing fee for each 

additional parcel.4 However, that fee is waived when the properties at issue have a 

 

1 See MCL 211.7cc(2). 

2 See MCL 205.731. 

3 TTR 279(3). 

4 TTR 269(3)(a).

Page 2

MTT Docket No. 25-003208 

Page 2 of 2 

 

PRE of at least 50% as of the date the petition is filed.5 Here, Petitioner checked the 

box on the petition indicating that the properties have a PRE of at least 50%, but the 

reason for appeal indicates that the properties do not have a PRE. If there was no PRE 

as of the date the petition was filed, Petitioner is required to pay the petition filing fee for 

the valuation appeal. Therefore, 

 

IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to Petitioner’s 

PRE claim. The appeal shall continue for Petitioner’s valuation claim. 

 

IT IS FURTHER ORDERED that Petitioner is PLACED IN DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) submit an amended petition, including a completed Section 7; (2) submit the 

multi-parcel attachment form; (3) submit the notices giving rise to the appeal, and (4) 

submit the required petition filing fee, if necessary. The foregoing must be filed within 

14 days of this order. 

 

Failure to comply with this order shall result in Petitioner being required to submit a 

motion to set aside the default (with motion filing fee, if required).6 

 

 

 

Entered: September 2, 2025 

 

 

By _____________________________ 

bw/am 

 

 

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 

 

5 TTR 269(1). 

6 TTR 237.

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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 

Eusebio Cabanas-Martinez, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003208 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER PLACING PETITIONER IN DEFAULT 

 

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

appeal on June 21, 2025, disputing the true cash and taxable values and the principal 

residence exemption (PRE) status of Parcel Nos. 16011461 and 16011483. The 

petition indicates in pertinent part that the subject properties “should qualify” for the 

PRE. However, it is not clear from the record whether Petitioner submitted an affidavit 

claiming the PRE to the city assessor’s office.1 The Tribunal’s authority is limited to 

direct review of a final decision of a taxing agency and does not include a right of direct 

application.2 Further, the petition indicates that the appeal arises from a March BOR 

decision. However, that board has no authority over a PRE determination, which is 

under the exclusive authority of the assessor’s office. Additionally, even if there was a 

final decision by Respondent, that decision cannot be heard in the same case as a 

valuation appeal and must instead be filed using the Petition for Denial of PRE. As a 

result, this case is partially dismissed with respect to the PRE claim and shall continue 

only for the valuation claim. 

 

With respect to the valuation appeal, Petitioner shall be placed in default for the 

following issues. Petitioner failed to properly complete Section 7 of the valuation 

petition, including the values set by the BOR. Petitioner failed to complete the multi-

parcel attachment form required when more than one contiguous parcel is being 

appealed in a single valuation case. The multi-parcel attachment is limited to parcels 

with common ownership. Petitioner is required to submit the notices giving rise to the 

appeal, which are the decisions of the March BOR for each parcel.3 It is also unclear 

from the petition whether a filing fee is owed. The petition filing fee for a residential 

property in the Small Claims division is $125, plus an additional $25 filing fee for each 

additional parcel.4 However, that fee is waived when the properties at issue have a 

 

1 See MCL 211.7cc(2). 

2 See MCL 205.731. 

3 TTR 279(3). 

4 TTR 269(3)(a).

Page 2

MTT Docket No. 25-003208 

Page 2 of 2 

 

PRE of at least 50% as of the date the petition is filed.5 Here, Petitioner checked the 

box on the petition indicating that the properties have a PRE of at least 50%, but the 

reason for appeal indicates that the properties do not have a PRE. If there was no PRE 

as of the date the petition was filed, Petitioner is required to pay the petition filing fee for 

the valuation appeal. Therefore, 

 

IT IS ORDERED that this case is PARTIALLY DISMISSED with respect to Petitioner’s 

PRE claim. The appeal shall continue for Petitioner’s valuation claim. 

 

IT IS FURTHER ORDERED that Petitioner is PLACED IN DEFAULT. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) submit an amended petition, including a completed Section 7; (2) submit the 

multi-parcel attachment form; (3) submit the notices giving rise to the appeal, and (4) 

submit the required petition filing fee, if necessary. The foregoing must be filed within 

14 days of this order. 

 

Failure to comply with this order shall result in Petitioner being required to submit a 

motion to set aside the default (with motion filing fee, if required).6 

 

 

 

Entered: September 2, 2025 

 

 

By _____________________________ 

bw/am 

 

 

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 

 

5 TTR 269(1). 

6 TTR 237.

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Page 1

RECEIVED 

JUN 2 4 2025 

SramsorMicmoay 

MICHIGAN Tax TRIBUNAL 

on 1. srown, DPA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do hot 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 

= PsEBRO 

CABANAS 

~~ MMTINEZ 

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

b%2 

Beechwood 

st 

Clty or Town 

PN 

State 

ZiP Code 

Detro & 

M| 

Hg21 0 

Telephone Number 

Fax Number 

(313) 

8 0R- 5¢ 14 

E-Mail Address (do not enter unless you want MTT to send ail correspondence via e-mail} 

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

First Name 

[TEN 

LastName 

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? 

parcelsareyou | [1 ves* 

[[] No** 

any contiguous paroels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck that apply) 

A true Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

A Exemption from Taxation (other than the denial of a 

{J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Add bienally 

q 

1 

Ownership 

Or 

Under gone 

Uncapping 

ov 

awn 

applied. 

Taw appealing Yhe 

2975 

assess pend 

for Davee) 

16011 48 

[ 46076 Peechuseod 

and 

pavee 

| 

1601482 > (088 

Peechwicod $4 

beth 

bocavse ave 

focatled 

th 

my 

primary 

residence 

awd shovid 

qualify for a Proves pa Residence 

Exemption 

The 

City 

of Debvo (4 

meerrectly 

Itsked 

4he PRE as a7 

onal 

dispute the 

assessed and 

Faxable Values 

of 

4400. These Properdiesiare Vacaut land 

Yhad 

Lag 

Intrease 

vw 

olve. 

[ ve spe cfufl 

re 

: 

quest 

hat 

dhe prepeviies 

be veassessed 

aud fhe pot 

be Correctly 

+ 

ne + 

recently 

changed 

\wyprovemenks Hid 

would Jushi fy 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2028 

if No, check the applicable reason(s): 

[I] Not required to attend 

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

[Hm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [7 March 

[] July 

[] December 

OJ Assessment Change Notice was not received by Petitioner 

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

[] Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

oy 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

[67 

GOVERNOR 

LANSING 

DIRECTOR 

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

Paroel Identification Number: 

Paveel 

L601 

GE | 

aud 

Parcel 

L601 48> 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Res! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

4100 

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

& 50 

Ifyou belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

£50 

Section 8: Classification Information “only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Properly as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commeraial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

 (checkone) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Ifimproved property, how is the property currently being used? 

odd +d 

dd | ay 

ewer 

Properky 

1s 

being 

Used 

bo grow 

plawks 

aud vegetables, 

wih 

TFiproved propdrty, for what use was the property designed? 

” 

I 

| Quapecky 

wus designed ko bole 

cleaned sed 

Lo grow planks 

cada ch 

Vegetables 

. 

Re phewus

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 this petition? 

ves 

O No 

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

[I] Yes 

[I] No 

If you answered yes to elther 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 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 

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

Page 5

Eus

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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

Eusebio Cabanas-Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003208

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Eusebio Cabanas-Martinez

6082 Beechwood St

Detroit , MI 48210

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

Eusebio Cabanas-Martinez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003208

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

JUN 2 4 2025 

SramsorMicmoay 

MICHIGAN Tax TRIBUNAL 

on 1. srown, DPA 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do hot 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 

= PsEBRO 

CABANAS 

~~ MMTINEZ 

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

b%2 

Beechwood 

st 

Clty or Town 

PN 

State 

ZiP Code 

Detro & 

M| 

Hg21 0 

Telephone Number 

Fax Number 

(313) 

8 0R- 5¢ 14 

E-Mail Address (do not enter unless you want MTT to send ail correspondence via e-mail} 

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

First Name 

[TEN 

LastName 

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? 

parcelsareyou | [1 ves* 

[[] No** 

any contiguous paroels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed heck that apply) 

A true Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

A Exemption from Taxation (other than the denial of a 

{J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Add bienally 

q 

1 

Ownership 

Or 

Under gone 

Uncapping 

ov 

awn 

applied. 

Taw appealing Yhe 

2975 

assess pend 

for Davee) 

16011 48 

[ 46076 Peechuseod 

and 

pavee 

| 

1601482 > (088 

Peechwicod $4 

beth 

bocavse ave 

focatled 

th 

my 

primary 

residence 

awd shovid 

qualify for a Proves pa Residence 

Exemption 

The 

City 

of Debvo (4 

meerrectly 

Itsked 

4he PRE as a7 

onal 

dispute the 

assessed and 

Faxable Values 

of 

4400. These Properdiesiare Vacaut land 

Yhad 

Lag 

Intrease 

vw 

olve. 

[ ve spe cfufl 

re 

: 

quest 

hat 

dhe prepeviies 

be veassessed 

aud fhe pot 

be Correctly 

+ 

ne + 

recently 

changed 

\wyprovemenks Hid 

would Jushi fy 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2028 

if No, check the applicable reason(s): 

[I] Not required to attend 

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

[Hm] No 

If Yes, check which BOR you attended AND attach the BOR decision: [7 March 

[] July 

[] December 

OJ Assessment Change Notice was not received by Petitioner 

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

[] Appealing within 36 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

oy 

GRETCHENWHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

[67 

GOVERNOR 

LANSING 

DIRECTOR 

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

Paroel Identification Number: 

Paveel 

L601 

GE | 

aud 

Parcel 

L601 48> 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Res! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

4100 

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

& 50 

Ifyou belleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

£50 

Section 8: Classification Information “only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Properly as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commeraial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

 (checkone) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Ifimproved property, how is the property currently being used? 

odd +d 

dd | ay 

ewer 

Properky 

1s 

being 

Used 

bo grow 

plawks 

aud vegetables, 

wih 

TFiproved propdrty, for what use was the property designed? 

” 

I 

| Quapecky 

wus designed ko bole 

cleaned sed 

Lo grow planks 

cada ch 

Vegetables 

. 

Re phewus

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 this petition? 

ves 

O No 

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

[I] Yes 

[I] No 

If you answered yes to elther 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 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 

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

Page 5

Eus

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.