Express Barbershop, 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 

Express Barbershop, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002596 

 

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 July 2, 2025, because Petitioner filed an appeal letter rather than a petition. 

On July 14, 2025, Petitioner responded but their attempt to cure was incomplete 

because Petitioner filed the wrong petition for the issue under appeal. On September 4, 

2025, the Tribunal extended the time for Petitioner to cure the default by an additional 

14 days, and they have 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, 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. 25-002480 

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: October 3, 2025 

 

 

By _____________________________ 

kac 

 

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 

Express Barbershop, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002596 

 

City Of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on July 2, 2025, because Petitioner filed an appeal letter 

rather than a petition form. On July 14, 2025, Petitioner responded, but their attempt to 

cure was incomplete as Petitioner filed a Petition for Non-Property Tax rather than the 

correct petition, Petition for Valuation Appeal. Small Claims petition forms are available 

online at www.michigan.gov/taxtrib. 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 the dismissal of the case for failure to timely comply with this order.1 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) file a Petition for Valuation Appeal, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.2 

 

IT IS FURTHER ORDERED the petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” 

 

 

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 25-002480 

Page 2 of 2 

 

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

TTR 237.3 

 

 

 

Entered: September 4, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

3 See also MCL 205.732.

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

GOVERNOR 

RECEIVED 

NUL 14 2025 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

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

taken by the Michigan Department of Treasury) 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 

M.I 

Last Name/Company Name 

Express Barbershop 

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

2001 Springwells St 

City or Town 

State 

ZIP Code 

Detroit 

Mi 

48209 

Telephone Number 61 6-606-81 1 1 

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

johelmercado2019@gmail.com 

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

First Name 

Vd 

i 

M.l. 

Last Name 

SAME 

! 

Firm Name (if any) 

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

State 

ZIP Code 

City or Town 

Telephone Number 

MICHIGAN TAX TRIBUNAL 

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

Section 3: Explain the Reason for this Appeal 

I am filling this petition because 

| did send the small business property tax exemption 

form and 2025 personal property statement on 02/17/2025 as required.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Assessment Information 

Type of Tax Being Assessed: 

Assessment Number(s): 

2025 

Code H 

Check all that are being appealed: 

0 Tax 

O 

Interest 

[J Penalty 

[IN] Refund of taxes paid in the amount of §_____ 

Check what actlon prompted this appeal: (Check one) 

a 

Final Assessment (Final Bill for Taxes Due) 

[Hl 

Notice of Intent to Assess (Bill for Taxes Due) 

[] 

Letter Denying or Adjusting Refund 

[A 

Other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

Tax 

interest 

Penalty 

List your Contentions: 

Tax 

Interest 

Penalty 

Fee Information 

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. 

Signature required 

a= 

Signature: 

Isl De

Page 3

Express 

E 

shef 

Retail 

13.5. POSTAGE PAID 

INA (Us 

St 

Derr. MI 48209 

ceo erste 

gp EE 

Detr Y, + Hu 

a 

48933 

$0.7 3 

RDC 99 

$2324N504359-05 

AEEEIR LOO Dims 

TAA 

ys pee fold fi 

ggg og

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

Express Barbershop,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002596

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an appeal letter. Petitioner is required to file a petition to initiate an 

appeal with the Tribunal. See TTR 219. Because a petition was not filed, the appeal is 

not properly pending. Petitioner must file a petition within 14 days of the entry of this 

order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “amended petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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

TTR 271. Because of this, the appeal is not properly pending. Petitioner must pay the 

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

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

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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:_______________________________

Entered: July 2, 2025

Patricia L. Halm, Tribunal Chair

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.

Page 2

MTT Docket No. 25-002596

Page 2 of 4

By: Tribunal Clerk

i “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 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

Express Barbershop,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002596

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an appeal letter. Petitioner is required to file a petition to initiate an 

appeal with the Tribunal. See TTR 219. Because a petition was not filed, the appeal is 

not properly pending. Petitioner must file a petition within 14 days of the entry of this 

order. The petition shall note the docket number assigned by the Tribunal and if filed 

utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as 

an “amended petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib.

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

TTR 271. Because of this, the appeal is not properly pending. Petitioner must pay the 

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

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

the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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:_______________________________

Entered: July 2, 2025

Patricia L. Halm, Tribunal Chair

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.

Page 4

MTT Docket No. 25-002596

Page 4 of 4

By: Tribunal Clerk

ii “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

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Page 1

RECEIVED 

06/27/2025 

JUL 01 2025 

MICHIGAN TAX TRIBUNAL 

To whom it may correspond: 

RE: Personal Property 

1 would like to inform you that 

[ did send the required forms before the due date, please see the 

attached evidence. Thanks 

Attentively, 

Crud 

0b- 23 - 2025 

Johel A. Mercado Garcia

Page 2

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: {313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

05/16/2025 

é 

EXPRESS BARBERSHOP 

2001 SPRINGWELLS 

DETROIT Mi 48210 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

1-005468 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

20990849.02 

2. 

Property Address: 

2001 SPRINGWELLS 

3. 

District: 

6 

4. 

Property Classification: 

251 

(COMMERCIAL PERSONAL) 

Ad Valorem 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

PERSONAL PROPERTY LOCATED IN THE CITY OF DETROIT 

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: 

2024 Personal Property Statement filed timely at March Board of Reveiw 

Before Appeal 

After Appeal 

2025 

Assessed Value 

1,300 

6,800 

2025 

Taxable Value 

1,300 

6,800 

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

Page 3

1THS TOT Must Ue sormpieea 

"Michigan Department of Treasury 

632 (Rev. 98-24) 

Issued under authority of Public Act 206 of 1893. 

Parcel No 

20990849.02 

and returned to the assessor by 

February 20, 2025. 

Approved by, the State Tax Commission August 20, 2024. 

2025 Personal Property Statement (As of 12-31-24) 

FROM: (Name and Address of Assessor) 

City of Detroit 

Office Of The Chief Financial Officer 

Office Of The Assessor / Personal Property Section 

2 Woodward Ave., Room 804 

11007 

y 

| Detroit, Ml 48226 

Himittpped 

flit 

Dg 

EXPRESS BARBERSHOP 

2001 SPRINGWELLS ST 

DETROIT, MI 48200-1862 

(Name and Address of Taxpayer) 

CLASS CODE: 251 

L-4175§ 

Location(s) of Personal Property Reported on This Statement 

LIST ALL LOCATIONS. Attach additional sheets if necessary. 

| 

2001 SPRINGWELLS 

48209 

| 

ASSESSMENT CODE: H 

Date of Organization | Date Business Began at 

Square Feet 

above location 

Occupied 

ahober 262 

|3uly 1999 

gee 

Assumed Names Used by Legal Entity, if any 

M [Pc 

Nan%es of Owner(s) or Partners 

(If sole proprietorship or partnership) 

'Tohel A. Movcads Gowen 

| 

If Sole Proprietorship, Taxpayer's Residential Address 

[6310 Med 

t 3+ 

Detroit 

Fi 

H228 

Legal Name of Taxpayer 

EXPRESS BARBERSHOP 

Chegk One Only: 

Sole Proprietorship 

[| Partnership 

E-mail address 

Preparer's Name, Address, Telephone 

sag 

“sr Cia 

TJohel A. Mer coco 

, 

del SH 

17 

% 

| Corporation 

v5 hel mev cad caoa@ 

grea |comui or 

[] Limited Liability Co. 

/Address Where Personal Property Records are Kept 

2001 SPRINGWELLS 

Name of Person in Charge of 

Records 

Fahed 

b, Mevtad Glin coc siin 

escription of Taxpayer's Business Activity and NAICS Code 

BARBERSHOP 

>\ 2 1 

| 

Taxpayer Telephone No. 

NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO 

MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located 

no later than February 20, 2025. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.90, if 

the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing unit is less than 

$80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and you timely claim 

the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2025. See the instructions on 

Page 

6, 

SUMMARY AND CERTIFICATION. Complete ALL questions. 

1. Have you excluded any exempt "Special Tools" from this statement? 

2. Have you excluded any air and water pollution control facilities and/or wind or water 

energy conversion devices for which an exemption certificate has been issued? 

.. 

3. Have you, to the best of your knowledge, reported all of your assessable tangible 

personal property located in Michigan including fully depreciated and/or expensed 

assets, to the appropriate assessment jurisdiction? 

4. 

Did you hold a legal or equitable interest in personal property assessable in this 

If Yes, state total original cost 

_ excluded 

ves 

[XNo at 

~ [es 

XR No 

_ 

If Yes, attach itemized list. 

Moves 

If No, attach explanation. 

jurisdiction which you have not reported on this statement (see instructions)? 

ves 

(+ No 

If Yes, attach itemized list. 

5. Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating 

to real property in this JUrSAICHOR. .-..ooovvvreeriorren 

JE 

Cves 

Hno 

If Yes, complete Section O. 

6. Have any of your assets been subjected to “rebooking” of costs for accounting 

purposes or been purchased used (see instructions)? 

.... 

O Yes 

Ano 

If Yes, attach itemized list. 

7. 

Is any of your property "daily rental property,” per P.A. 537 of 19987 

OJ Yes 

no 

If Yes, attach Form 3595. 

8. Are other businesses operated at your location(s)? 

......c.c..cc..... 

cco 

[ves 

Eno 

If Yes, attach itemized list. 

Enter zero if appropriate. 

| Assessor Calculations 

| 

9. 

Grand total from page 2 ........ccc.cccc......... UR 9a. 

|, ©OD 

ob.

Page 4

ent of Treasury 

Parcel Number 

D) YY 

20990849.02 

ness

Page 5

Joke)

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

Express Barbershop,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002596

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: July 2, 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

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

Express Barbershop,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002596

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: July 2, 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 

06/27/2025 

JUL 01 2025 

MICHIGAN TAX TRIBUNAL 

To whom it may correspond: 

RE: Personal Property 

1 would like to inform you that 

[ did send the required forms before the due date, please see the 

attached evidence. Thanks 

Attentively, 

Crud 

0b- 23 - 2025 

Johel A. Mercado Garcia

Page 2

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: {313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

05/16/2025 

é 

EXPRESS BARBERSHOP 

2001 SPRINGWELLS 

DETROIT Mi 48210 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

1-005468 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

20990849.02 

2. 

Property Address: 

2001 SPRINGWELLS 

3. 

District: 

6 

4. 

Property Classification: 

251 

(COMMERCIAL PERSONAL) 

Ad Valorem 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

PERSONAL PROPERTY LOCATED IN THE CITY OF DETROIT 

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: 

2024 Personal Property Statement filed timely at March Board of Reveiw 

Before Appeal 

After Appeal 

2025 

Assessed Value 

1,300 

6,800 

2025 

Taxable Value 

1,300 

6,800 

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

Page 3

1THS TOT Must Ue sormpieea 

"Michigan Department of Treasury 

632 (Rev. 98-24) 

Issued under authority of Public Act 206 of 1893. 

Parcel No 

20990849.02 

and returned to the assessor by 

February 20, 2025. 

Approved by, the State Tax Commission August 20, 2024. 

2025 Personal Property Statement (As of 12-31-24) 

FROM: (Name and Address of Assessor) 

City of Detroit 

Office Of The Chief Financial Officer 

Office Of The Assessor / Personal Property Section 

2 Woodward Ave., Room 804 

11007 

y 

| Detroit, Ml 48226 

Himittpped 

flit 

Dg 

EXPRESS BARBERSHOP 

2001 SPRINGWELLS ST 

DETROIT, MI 48200-1862 

(Name and Address of Taxpayer) 

CLASS CODE: 251 

L-4175§ 

Location(s) of Personal Property Reported on This Statement 

LIST ALL LOCATIONS. Attach additional sheets if necessary. 

| 

2001 SPRINGWELLS 

48209 

| 

ASSESSMENT CODE: H 

Date of Organization | Date Business Began at 

Square Feet 

above location 

Occupied 

ahober 262 

|3uly 1999 

gee 

Assumed Names Used by Legal Entity, if any 

M [Pc 

Nan%es of Owner(s) or Partners 

(If sole proprietorship or partnership) 

'Tohel A. Movcads Gowen 

| 

If Sole Proprietorship, Taxpayer's Residential Address 

[6310 Med 

t 3+ 

Detroit 

Fi 

H228 

Legal Name of Taxpayer 

EXPRESS BARBERSHOP 

Chegk One Only: 

Sole Proprietorship 

[| Partnership 

E-mail address 

Preparer's Name, Address, Telephone 

sag 

“sr Cia 

TJohel A. Mer coco 

, 

del SH 

17 

% 

| Corporation 

v5 hel mev cad caoa@ 

grea |comui or 

[] Limited Liability Co. 

/Address Where Personal Property Records are Kept 

2001 SPRINGWELLS 

Name of Person in Charge of 

Records 

Fahed 

b, Mevtad Glin coc siin 

escription of Taxpayer's Business Activity and NAICS Code 

BARBERSHOP 

>\ 2 1 

| 

Taxpayer Telephone No. 

NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION OF ELIGIBLE MANUFACTURING PERSONAL PROPERTY (EMPP) PURSUANT TO 

MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located 

no later than February 20, 2025. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.90, if 

the true cash value of the assessable personal property you or a related party own, lease or possess in this local assessing unit is less than 

$80,000, then you do not need to file this form if the property is classified as commercial or industrial personal property and you timely claim 

the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2025. See the instructions on 

Page 

6, 

SUMMARY AND CERTIFICATION. Complete ALL questions. 

1. Have you excluded any exempt "Special Tools" from this statement? 

2. Have you excluded any air and water pollution control facilities and/or wind or water 

energy conversion devices for which an exemption certificate has been issued? 

.. 

3. Have you, to the best of your knowledge, reported all of your assessable tangible 

personal property located in Michigan including fully depreciated and/or expensed 

assets, to the appropriate assessment jurisdiction? 

4. 

Did you hold a legal or equitable interest in personal property assessable in this 

If Yes, state total original cost 

_ excluded 

ves 

[XNo at 

~ [es 

XR No 

_ 

If Yes, attach itemized list. 

Moves 

If No, attach explanation. 

jurisdiction which you have not reported on this statement (see instructions)? 

ves 

(+ No 

If Yes, attach itemized list. 

5. Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating 

to real property in this JUrSAICHOR. .-..ooovvvreeriorren 

JE 

Cves 

Hno 

If Yes, complete Section O. 

6. Have any of your assets been subjected to “rebooking” of costs for accounting 

purposes or been purchased used (see instructions)? 

.... 

O Yes 

Ano 

If Yes, attach itemized list. 

7. 

Is any of your property "daily rental property,” per P.A. 537 of 19987 

OJ Yes 

no 

If Yes, attach Form 3595. 

8. Are other businesses operated at your location(s)? 

......c.c..cc..... 

cco 

[ves 

Eno 

If Yes, attach itemized list. 

Enter zero if appropriate. 

| Assessor Calculations 

| 

9. 

Grand total from page 2 ........ccc.cccc......... UR 9a. 

|, ©OD 

ob.

Page 4

ent of Treasury 

Parcel Number 

D) YY 

20990849.02 

ness

Page 5

Joke)

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