Michigan

Gary L Corbin Petitioner V City Of Detroit Respondent

Petitioner: Gary L Corbin
Respondent: City Of Detroit

Case overview

Docket number: 26-002563-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Wayne
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Order of Dismissal	Not recorded	Not recorded	09/10/2026	Not recorded	Download
7	Answer was received	RESP	Not recorded	08/19/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
6	Order Extending P's Default	Not recorded	5	08/06/2026	Not recorded	Download
5	Order of Default of Petitioner	Not recorded	Not recorded	07/08/2026	Not recorded	Download
4	Order of Partial Dismissal	Not recorded	Not recorded	07/08/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/08/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	07/07/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$0.00	Download

Documents

26-002563 Order of Dismissal.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary L Corbin,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 26-002563

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 8, 2026, because they did not submit the required petition filing fee.1 On

August 6, 2026, 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.2 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.3

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 TTR 269.

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

3 Id. at 149.

Page 2

MTT Docket No. 26-002563

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: September 10, 2026

By: /s/ Patricia L. Halm

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.

MTT Response 18914 Hawthorne.pdfRead complete document text →

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Page 1

B 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

(1a ty 

L Cochin 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No._ 

26-002243 

City of Detroit 

Respondent(s) 

PROOF OF SERVICE 

Cole. Brock 

states thaton __ 08/]9 /2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the (fly 

of Doloit Doster 

relative to the above-captioned matter upon: 

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

Gacy 

| 

Corbin 

US| 

|) Elza, Hazel fack MI ugozo 

ld 

[Signature of person who is serving/mailing copy] 

Cole Brock 

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

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

PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 

N. GRAND RIVER AVE., LANSING, Mi 48906

Page 2

Coleman A. Young Municipal Center

Phone: (313) 628-0722

amor —]

Board of Review

2 Woodward Avenue, Suite 105

Fax: (313) 224-4576

DETROIT

Detroit, Michigan 48226

www.detroitmi.gov

04/06/2026

CORBIN, GARY

451 W ELZA AVE

HAZEL PARK MI 48030

RE:

2026 MARCH BOARD OF REVIEW PETITION NUMBER:

M-00286%

The March Board of Review has considered the appeal on the 2026 ass

ent fo) “the below described property

and concluded that:

EINDING

OF FACTS:

Parcel Number:

09021564.

Property Address:

18914 HAWTHORNE

District:

Property Classification:

402

(RESIDENT,

City Land Bank Sale

Principle Residence Exemption:

Property Legal Description:

Property exempt from Ad Valorem taxes and assessed on the ¢

Sial Act Roll pursuant to PA 261 of 2003 expiring 12/30/2030. E

HAWTHORNE N 5 FT 100 101 S 10 FT 102 CADILLAGHEIGHTS SUB L33 P81 PLATS,

W C R 9/163 35 X 120

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

iew:gonsidered facts presented as on the assessment roll and/or any

recommendations offered by the Offic

CONCLUSION:

The Board of Review has conside 2

Before Appeal

After Appeal

800

Michigan Tax Tribunal

P.O. Box 30232

Lansing

Mi 48909

A Michigan Tax Tribunal appeal must be made by May 31st

of the current year for properties classified as:

Commercial

Real,

Industrial

Real,

Commercial

Personal,

Industrial

Personal

and

Utility

Personal

Property.

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

Classification.

A property Classification appeal may only be made for the current year.

Such appeal may be filed with the

State Tax Commission, PO Box 30471,

Lansing,

MI 48909-7971

by June 30th

of the current year

Sincerely,

City of Detroit Board of Review

02,

023

Page 3

Parcel 

Number: 

09021564. 

‘Grantor 

Grantee 

IDETROIT LAND BANK AUTHORI CORBIN, 

GARY 

{Property Address 

N 

18914 HAWTHORNE 

[Gwner’s Name/Address 

{CORBIN, 

GARY 

451 

W ELZA AVE 

‘HAZEL 

PARK 

MI 48030 

Tax Description 

Property exempt 

from Ad Valorem taxes 

and 

assessed 

on 

the Special Act Roll pursuant 

‘to 

PA 261 

of 

2003 expiring 

12/30/2030. 

RE 

{HAWTHORNE 

N 

5 

FT 

100 

101 

S 

10 

FT 

102 

ADILLAC HEIGHTS 

SUB L33 

P81 

PLATS, 

W 

C 

R 

"9/163 

35 

X 

120 

!Comments/Influences 

3/13/26 MBOR DENIED. 

VALUE SUSTAINED. 

-LR 

9/5/24..PER PICTOMETRY VACANT LOT..KDC 

7/21/23 DESKTOP REVIEW- UNABLE 

TO 

DETERMINE CONDITION OF STRUCTURE 

DUE 

TO 

{TREES OBSTRUCTING VIEW, 

FIELD REVIEW 

IS 

"The Equalizer. 

Copyright (c) 

1999 

— 2009. 

«Licensed 

To: 

City 

of Detroit, 

County 

of 

Wayne, 

Michigan 

EEESMAMSNS 

[CEB 02/18/2026 FIELD REVI 2025 

Jurisdiction: 

CITY 

OF DETROIT 

County: 

WAYNE 

sale 

sale 

Inst. 

|Terms 

of Sale 

Price 

Date 

{Type 

100 09/18/2025 foc 

13-GOVERNMENT 

iClass: RESIDENTIAL-VACAN Zoning: 

R2 

Building Permit (s) 

School: DETROIT CITY SCHOOL DISTRICT 

P.R.E. 0% 

[ 

iWARD¥: 

09 

2026 Est TCV 1,529 

|X Vacant 

. 

Improved 

i 

Public 

Improvements 

Dirt Road 

Gravel Road 

Paved Road 

Storm Sewer 

Sidewalk 

Water 

|sewer 

Electric 

Gas 

Curb 

Street Lights 

Standard Utiliti. 

Underground Utils 

Land Value Estima##s 

for Lad 

E 

Ts Factors * 

dee 

Bepth 

Front 

+80 £20.00 

1.0000 

0.000 

A 

a 

4,182.000 

sg 

Ft 

35 

Crual 

0.10 Total Acres 

Feet, 

Topography 

of 

Site 

|X 

[Level 

! 

|Rolling 

H 

Low 

High 

{Water front 

|Ravine 

Wetland 

Flood Plain 

Year 

Co 

Building 

Ass 

Valuej 

5 

EXEMPT{ 

9] 

0 

Land| 

Value 

800 

EXEMPT 

o 

5 

‘Who 

When 

What 

2026 

E 

KDC 

09/05/2024 

DESKTOP 

RE 

2024 

{DM 

07/21/2023 DESKTOP RE | 5055 

*** 

Information herein deemed reliable but 

not guaranteed*** 

Liber 

& 

Page 

12025269436 

Date 

0 

Table 3R303.3R303-NOLAN-GROUP 

B 

Depth 

Rate 

%Adj. 

0 

0.37 

essed 

Value 

800 

XEMPT 

o 

o 

Printed on 

08/19/2026 

i Prent. 

Trans. 

100.0 

Verified 

By 

[DEED 

{Number 

Status 

(10568) 

Value 

0 

1,529 

Reason 

100% 

100 

* denotes 

li 

os 

that 

do not contribute 

to the total acreage calculation. 

Total 

Est. 

Land Value 

1,529 

Taxable 

Value 

800C 

EXEMPT 

0 

0 

Board 

of! 

Tribunal/j 

Review; 

Other: 

800 

)

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.

scanswer_valuation.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002563

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Cole

M.I. 

Last Name

Brock

Firm Name (if any)

City of Detroit

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

2 Woodward Ave

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

3136544478

E-mail Address

cole.brock@detroitmi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The subject property is a vacant residential lot located in the 303C Hawthorne Neighborhood. It was previously owned by the Detroit Land Bank Authority and 

uncapped this year due to Proposal A. The property is fairly and equitably assessed.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

09021564.

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

800

Current Taxable Value as established by the Board of Review:

800

What do you believe is the fair market value?

1600

What do you believe is the taxable value?

800

 

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

Respondent’s Signature: 

/s/ Cole Brock

Attorney or Authorized Agent’s Signature:

/s/

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26-002563 Extend Default (no response).pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary L Corbin,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 26-002563

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 8, 2026, because Petitioner failed to pay the fee

required for the filing of the petition.1 Petitioner was required to cure the default by

paying the $125.00 filing fee within 14 days. Petitioner has had ample time to comply,

yet has failed to respond or submit the required filings. 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) pay the $125.00 fee required for the filing of the petition, (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.3 Unfortunately, the payment of petition

filing fee may not be made via e-filing.

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002563 

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: August 6, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

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 

 

 

 

4 See also MCL 205.732.

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SC_Order_of_Default_of_Petition.2026-07-08_11-58-29.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gary L Corbin,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-002563

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 269.

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.1

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

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

By: /s/ Patricia L. Halm

Entered: July 8, 2026

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