Frank Kezi, Petitioner V City Of Warren, 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 

Frank Kezi, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002336 

 

City of Warren, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002336 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________

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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

. 

| 

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

| 

LANSING 

| 

i 

DIRECTOR 

Frank Kizy 

_ 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

: 

; 

v 

| 

© 

MTT Docket No. 25-0023 

City of Warren 

, 

Respondent(s) 

; 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

: 

1. 

The subject property is in Macomb 

County. 

2. Parcel Number: 12-04:302.001 

| 

Co 

(If mare than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

: 

3. 

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

of Review are: 

: 

: 

: 

: 

[Tax year 

Assessed Value (AY) | Taxable Value (TV) 

| 

[2025 

“|293880 

: 

I 

merra 

4. 

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

settlement purposes are: 

i 

i 

Tax year 

True Cash Value 

AV 

| 

; 

: 

TV 

2025 

180952 

90476 

| 

: 

90476 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of dwnership, additions, losses, 

omitted property etc.) 

: 

{ 

L

Page 2

MTT Docket No. 25-002336 

| 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and 

tax years included in the 

appeal (including subsequent tax years on or after, April 

1/of each year for appeals 

pending in the Small Claims Division). The parties: may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

, 

| 

IF APPLICABLE, complete the following section(s). Of 

ise; LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, aitach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

: 

i 

Zu 

ejtioner's Authorize 

Representative or, 

i 

T 

Fr So : 

Printed Name: Glenn M Eckert 

none, Petitioner: 

Date: uy 25 2025 

i 

Signature of Respondent's authorized representative 

Printed Name: 

Caitlin we 

Date: 

7125/2025

Page 3

Realtax Services LLC 

METROPLEX MI 480 

| 

- 

27241 Dowland 

Warren, Mi 48092 

1 AUG 2025 

PM17L 

a 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909

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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

. 

| 

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

| 

LANSING 

| 

i 

DIRECTOR 

Frank Kizy 

_ 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

: 

; 

v 

| 

© 

MTT Docket No. 25-0023 

City of Warren 

, 

Respondent(s) 

; 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

: 

1. 

The subject property is in Macomb 

County. 

2. Parcel Number: 12-04:302.001 

| 

Co 

(If mare than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

: 

3. 

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

of Review are: 

: 

: 

: 

: 

[Tax year 

Assessed Value (AY) | Taxable Value (TV) 

| 

[2025 

“|293880 

: 

I 

merra 

4. 

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

settlement purposes are: 

i 

i 

Tax year 

True Cash Value 

AV 

| 

; 

: 

TV 

2025 

180952 

90476 

| 

: 

90476 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of dwnership, additions, losses, 

omitted property etc.) 

: 

{ 

L

Page 2

MTT Docket No. 25-002336 

| 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and 

tax years included in the 

appeal (including subsequent tax years on or after, April 

1/of each year for appeals 

pending in the Small Claims Division). The parties: may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

, 

| 

IF APPLICABLE, complete the following section(s). Of 

ise; LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, aitach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

: 

i 

Zu 

ejtioner's Authorize 

Representative or, 

i 

T 

Fr So : 

Printed Name: Glenn M Eckert 

none, Petitioner: 

Date: uy 25 2025 

i 

Signature of Respondent's authorized representative 

Printed Name: 

Caitlin we 

Date: 

7125/2025

Page 3

Realtax Services LLC 

METROPLEX MI 480 

| 

- 

27241 Dowland 

Warren, Mi 48092 

1 AUG 2025 

PM17L 

a 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909

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 

AUG 11 2025 

AICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Frank Kezi, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002336 

City Of Warren, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that: 

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation. 

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee. 

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. 

Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service. 

franlnfo:dh0n 26045%52-1 

0B/0B/25 

Entered: August 5, 2025 

By: Tribunal Clerk 

fii: 808 fn: 

ID: 

GLENN ECKER 

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

Glenn M. Eckert 

h 

METROPLEX MI 

480 

27241 Dowland St. 

| 

Warren, MI 48092-3541 

| 

6 AUG 2025 

PM 10L 

- 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909 

NAA minimis

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

Frank Kezi,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002336

Page 2 of 8

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: August 5, 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 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

Frank Kezi,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No.

Page 4

MTT

Page 5

STATE

Page 6

M

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

Frank Kezi, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: August 5, 2025

By: Tribunal Clerk

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

MTT Docket No. 25-002336

Page 2 of 6

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

Frank Kezi, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on the Stipulation, you are required to pay the 

$25.00 filing fee.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Stipulation with the full filing fee. The refiled 

Stipulation will be considered filed as of the date of the refiling. Unfortunately, the 

payment may not be made via e-filing; the fee, paid by check or money order, must be 

sent by mail or designated delivery service.

Entered: August 5, 2025

By: Tribunal Clerk

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 4

MTT Docket No. 25-002336

Page 4 of 6

Page 5

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

Frank Kezi, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

A Joint Motion for Entry of Consent Judgment (Stipulation) was filed with no filing fee. 

You were, however, required to pay a fee for the filing of the Stipulation.

If you want the Tribunal to take action on

Page 6

M

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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

. 

| 

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

| 

LANSING 

| 

i 

DIRECTOR 

Frank Kizy 

_ 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

: 

; 

v 

| 

© 

MTT Docket No. 25-0023 

City of Warren 

, 

Respondent(s) 

; 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

: 

1. 

The subject property is in Macomb 

County. 

2. Parcel Number: 12-04:302.001 

| 

Co 

(If mare than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

: 

3. 

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

of Review are: 

: 

: 

: 

: 

[Tax year 

Assessed Value (AY) | Taxable Value (TV) 

| 

[2025 

“|293880 

: 

I 

merra 

4. 

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

settlement purposes are: 

i 

i 

Tax year 

True Cash Value 

AV 

| 

; 

: 

TV 

2025 

180952 

90476 

| 

: 

90476 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of dwnership, additions, losses, 

omitted property etc.) 

: 

{ 

L

Page 2

MTT Docket No. 25-002336 

| 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and 

tax years included in the 

appeal (including subsequent tax years on or after, April 

1/of each year for appeals 

pending in the Small Claims Division). The parties: may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

, 

| 

IF APPLICABLE, complete the following section(s). Of 

ise; LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, aitach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

: 

i 

Zu 

ejtioner's Authorize 

Representative or, 

i 

T 

Fr So : 

Printed Name: Glenn M Eckert 

none, Petitioner: 

Date: uy 25 2025 

i 

Signature of Respondent's authorized representative 

Printed Name: 

Caitlin we 

Date: 

7125/2025

Page 3

Realtax Services LLC 

METROPLEX MI 480 

| 

- 

27241 Dowland 

Warren, Mi 48092 

1 AUG 2025 

PM17L 

a 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909

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 

AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

. 

| 

| 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

| 

LANSING 

| 

i 

DIRECTOR 

Frank Kizy 

_ 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

: 

; 

v 

| 

© 

MTT Docket No. 25-0023 

City of Warren 

, 

Respondent(s) 

; 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

: 

1. 

The subject property is in Macomb 

County. 

2. Parcel Number: 12-04:302.001 

| 

Co 

(If mare than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

: 

3. 

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

of Review are: 

: 

: 

: 

: 

[Tax year 

Assessed Value (AY) | Taxable Value (TV) 

| 

[2025 

“|293880 

: 

I 

merra 

4. 

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

settlement purposes are: 

i 

i 

Tax year 

True Cash Value 

AV 

| 

; 

: 

TV 

2025 

180952 

90476 

| 

: 

90476 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of dwnership, additions, losses, 

omitted property etc.) 

: 

{ 

L

Page 2

MTT Docket No. 25-002336 

| 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and 

tax years included in the 

appeal (including subsequent tax years on or after, April 

1/of each year for appeals 

pending in the Small Claims Division). The parties: may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

, 

| 

IF APPLICABLE, complete the following section(s). Of 

ise; LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, aitach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

: 

i 

Zu 

ejtioner's Authorize 

Representative or, 

i 

T 

Fr So : 

Printed Name: Glenn M Eckert 

none, Petitioner: 

Date: uy 25 2025 

i 

Signature of Respondent's authorized representative 

Printed Name: 

Caitlin we 

Date: 

7125/2025

Page 3

Realtax Services LLC 

METROPLEX MI 480 

| 

- 

27241 Dowland 

Warren, Mi 48092 

1 AUG 2025 

PM17L 

a 

Michigan Tax Tribunal 

PO BOX 30232 

Lansing, MI 48909

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002336 

Section 1: Respondent’s Contact Information 

First Name 

M.1. 

Last Name 

City of Warren 

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

One City Square, Suite 400 

City or Town 

State 

ZIP Code 

Warren 

A 

ne 

tT 586-574-4671 

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

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

1 

First Name 

M.1 

Last Name 

Caitlin 

Murphy 

Firm Name (if any) 

. 

City Attorney's Office 

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

One City Square, Suite 400 

City or Town 

State 

ZIP Code 

Warren 

MI 

48093 

Telephone Number 586-574-467 1 

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

cmurphy@cityofwarren.org 

Section 3: Subject Property Information 

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

O Yes 

[¥] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The City properly assessed and determined the taxable value of the property at issue. 

Section 5: Jurisdictional Issues 

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

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

[vi] No 

If yes, check which BOR Petitioner attended: [H] March 

O July 

[| December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [i] Yes 

[| No 

*Submit a copy of the Notice of Assessment with the Answer. 

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

[| No 

If yes, cite the Board’s authority. 

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

[| No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

[i] No 

If so, what is the issue date?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [_] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[] yuly 

[] December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [mn] Yes 

O No 

If Yes, check which BOR Petitioner attended: 

[ |] March 

[| July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

12-13-04-302-001 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$293,680 

Current Taxable Value as established by the BOR: 

$116,774 

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

$587,360 

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

Page 4

Michig

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

Frank Kezi,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002336

City Of Warren,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 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

1 MCL 211.34c(6). (Emphasis added.)

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

Frank Kezi,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002336

City Of Warren,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was 

required to “notify the assessor and [] protest the assigned classification to the March 

board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March 

board of review by filing a petition with the state tax commission not later than June 30 

in that tax year.”2 As such, the Tribunal is not the proper venue for a classification claim 

brought forward by a property owner. Therefore,

IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 30, 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

2 MCL 211.34c(6). (Emphasis added.)

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

Frank Kezi,

Petitioner,

MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 25-002336

City Of Warren,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

Petitioner’s appeal includes an appeal of the classification of the subject property. The 

Tribunal has no jurisdiction over Petitioner’s classification claim because

Page 4

STATE

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 

3 

MAY 27 2025 

y 

| 

- 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

N, DPA 

sReToEnwaTuER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLCRL ERR: 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

T 

i 

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

Non-Property tax disputes. 

: 

} 

i 

iving rise to the appeal 

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

¥ 

{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. 

i 

Section 1: Petitioner's Contact Information 

| 

First Name 

Mi. 

Last Name/Campany Name 

Frank 

Kez 

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

H 

i 

i 

City or Town 

State 

Fad Gode 

Telephone Number 

Fax Number 

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

i 

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

Firat Name 

MI 

LastName 

Glenn 

M 

Eckert 

Firm Name (if any) 

. 

"Select Business Agency 

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

27241 Dowland 

i 

City or Town 

State 

ZIP Code 

Warren 

MI 

[48092 

Talaphone Number 

Fax Number 

586-489-0149 

| 

E-mail Address (do not enter unless you want MTT to send all correspondenc: 

via e-mail} 

glenn.m.eckert@gmail.com 

; 

Section 3: Subject Property information 

How many 

if you are appealing more than one parcel, are they contiglious or adjoining? 

parcelsareyou | 7 

Yes* 

[] No 

appealing? 

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

9 

| 

**If no, you must flle separate appeals for each nan-contighous or non-adjoining parcel or you will be defaulted.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARON BO 

DPA 

GOVERNOR 

LANSING 

| 

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

Parcel Identification Number: 

4042-00000 

[2-04-302-c00! 

Classification of Property: 

Real 

Personal 

{check one} 

H 

i 

Agricultural 

Commercial 

Industrial 

Residential 

i 

Developmental 

Utility 

(check one) 

Currant Assessed Value (also known as State Equalized Value} as established by the BOR: 

293,680 

| 

Burrent Taxable Value as established by the BOR! 

| 

i 

116,774 

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

116,900 

‘Muitiply the True Cash Value by .6 “and enter here, This is your contention of Assessed Value. 

233800 

] 

i 

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

120,000 

Section 8: Classification Information only the mt Dap't of Treasury may appeal this issue to the Tribunal* 

Parce! |dentifloation Numbar: 

H 

12-13-302-001 

Current Classification of Property as established by Board of Review: 

Raat 

Personal 

{check one) 

Agricultural 

Commercial 

Industriai 

Residential 

Timber-Cutover 

Rovsfopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check ons) 

hi 

i 

su] 

| 

Agricultural 

Gommercial 

industrial 

Residentiai 

Timber-Cutover 

Devéiopmental 

Utility 

(check one) 

improved property, how Is the property currently being used? 

90% Vacant Deteriorated Buildings and parking fot 

Tf improved property, for what use was the property designad? 

| 

Retail / Residential 

:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ARON 

oR 

DPA 

GOVERNOR 

LANSING 

I 

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

— 

[4 True Cash and Taxable Value 

jm] Poverty Exemption 

i 

[J Taxable Value Only {calculation} 

[| Disabled Veterans Exemption 

[71 Uncapping of Taxable Vaiue 

a Eligible Manufacturing Personal Property (ESA) 

[7] exemption from Taxation (other

Page 4

STATE

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

FRANK KIZY 

MTT Docket No 25-002336 

Petitioner, 

v 

CITY OF WARREN, 

Respondent. 

GLENN ECKERT 

Select Business Agency LLC 

Representative for Petitioner 

27241 Dowland Street 

Warren, Michigan 48092 

(586) 489-0149 

MARY MICHAELS (P44601) 

CAITLIN MURPHY (P75741) 

Attorneys for Respondent 

One City Square, Ste. 400 

Warren, Michigan 48093 

(586) 574-4671 

/ 

APPEARANCE 

PLEASE ENTER 

the appearance 

of MARY MICHAELS, 

City Attorney, 

and 

CAITLIN MURPHY, Assistant City Attorney, 

as attorneys for the Respondent 

in the 

above-captioned cause of action. 

Respectfully submitted, 

MARY MICHAELS (P44601) 

City Attorney

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

FRANK KIZY 

MTT Docket No 25-002336 

Petitioner, 

v 

CITY OF WARREN, 

Respondent. 

GLENN ECKERT 

Select Business Agency LLC 

Representative for Petitioner 

27241 Dowland Street 

Warren, Michigan 48092 

(586) 489-0149 

MARY MICHAELS (P44601) 

CAITLIN MURPHY (P75741) 

Attorneys for Respondent 

One City Square, Ste. 400 

Warren, Michigan 48093 

(586) 574-4671 

/ 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

) SS. 

COUNTY OF MACOMB 

) 

On the date below, 

| sent by first class mail a copy of the Respondent City of Warren's 

Appearance and Proof of Service to Mr. Glenn Eckert at 27241 Dowland Street, Warren, 

Michigan 48092. 

| declare that the statements above are true to the best of my information, knowledge, and 

belief. 

[s/Sharon Dacoff

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 

MAY 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

| 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

i 

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

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

submit this document, you may be held in default. 

| 

| 

T 

Section 1: Petitioner’s Contact Information 

| 

First Name 

Mi. 

Last Name/Company Name 

Frank 

Kez 

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

H 

! 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Sumber 

i 

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

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

First Name 

LastName 

Glenn 

M 

Eckert 

Firm Name (any) 

f 

"Select Business Agency 

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

27241 Dowland 

| 

City or Town 

State 

IP Code 

Warren 

Mi 

48092 

‘Felaphone Number 

Fax Number 

586-489-0149 

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

glenn.m.eckert@ gmail.com 

i 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No 

appealing? 

Yifyes, use a multiple parcel farm for information regarding any contiguous parcels. 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

|! 

DIRECTOR 

Section 7: Valuation Information use ne multiple sar form for additional, contiguous parcels. 

Parcel identification Number: 

12-13-302-001 

Classification of Property: 

: 

Real 

Pargonal 

{check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane} 

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

293,680 

| 

Current Taxable Value as established by the BOR: 

i 

118,774 

i 

What do you belleve [s the fair market value (also known as True Cash Vaaer7] 

116,900 

| 

Multiply the True Cash Value by .5 and enter here. This Is your contention of Ajsaused Value. 

233800 

i 

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

120,000 

j 

H 

Section 8: Classification Information only te mi Dept of Treasury may appeal this issus to the Tribunal* 

Parcel identification Number: 

; 

12-13-302-001 

i 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

= 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devslopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

4 

a 

Agricultural 

Commercial 

Industrial 

Resldentiai 

Timber-Cutover 

Devgiopmental 

Utility 

(check one) 

if improved property, how la the property currently being used? 

90% Vacant Deteriorated Buildings and parking lot 

1Fimproved property, for what use was the property dasigned? 

| 

Retail 

/ Residential

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

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

{@ True Cash and Taxable Vaiue 

[m] Poverty Exemption 

[J Taxable Vatue Only (calculation) 

[] oispbad Veterans Exemption 

{J Uncapping of Taxable Value 

[ma] Ege Manufacturing Personal Property (ESA) 

7] exemption from Taxation {other than

Page 4

STA

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

Frank Kez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

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: June 10, 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

Frank Kez,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002336

City Of Warren,

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: June 10, 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 

MAY 08 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

| 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

i 

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

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

submit this document, you may be held in default. 

| 

| 

T 

Section 1: Petitioner’s Contact Information 

| 

First Name 

Mi. 

Last Name/Company Name 

Frank 

Kez 

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

H 

! 

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Sumber 

i 

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

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

First Name 

LastName 

Glenn 

M 

Eckert 

Firm Name (any) 

f 

"Select Business Agency 

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

27241 Dowland 

| 

City or Town 

State 

IP Code 

Warren 

Mi 

48092 

‘Felaphone Number 

Fax Number 

586-489-0149 

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

glenn.m.eckert@ gmail.com 

i 

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No 

appealing? 

Yifyes, use a multiple parcel farm for information regarding any contiguous parcels. 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

|! 

DIRECTOR 

Section 7: Valuation Information use ne multiple sar form for additional, contiguous parcels. 

Parcel identification Number: 

12-13-302-001 

Classification of Property: 

: 

Real 

Pargonal 

{check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane} 

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

293,680 

| 

Current Taxable Value as established by the BOR: 

i 

118,774 

i 

What do you belleve [s the fair market value (also known as True Cash Vaaer7] 

116,900 

| 

Multiply the True Cash Value by .5 and enter here. This Is your contention of Ajsaused Value. 

233800 

i 

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

120,000 

j 

H 

Section 8: Classification Information only te mi Dept of Treasury may appeal this issus to the Tribunal* 

Parcel identification Number: 

; 

12-13-302-001 

i 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

= 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Devslopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one} 

4 

a 

Agricultural 

Commercial 

Industrial 

Resldentiai 

Timber-Cutover 

Devgiopmental 

Utility 

(check one) 

if improved property, how la the property currently being used? 

90% Vacant Deteriorated Buildings and parking lot 

1Fimproved property, for what use was the property dasigned? 

| 

Retail 

/ Residential

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

| 

DIRECTOR 

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

{@ True Cash and Taxable Vaiue 

[m] Poverty Exemption 

[J Taxable Vatue Only (calculation) 

[] oispbad Veterans Exemption 

{J Uncapping of Taxable Value 

[ma] Ege Manufacturing Personal Property (ESA) 

7] exemption from Taxation {other than

Page 4

STA

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