Record Finder / 24-003610-TT
Michigan
Gigi Branham-Williams, Petitioner V City Of Detroit, Respondent
- Petitioner
- Gigi Branham-Williams
- Respondent
- City Of Detroit
Case overview
- Docket number
- 24-003610-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- Abood, Marcus L.
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 12 | Order of Dismissal | Not recorded | Not recorded | 11/24/2025 | Not recorded | Download |
| 11 | Hearing Completed | Not recorded | Not recorded | 10/31/2025 | Not recorded | Not recorded |
| 10 | Evidence was received. | RESP | Not recorded | 10/28/2025 | Not recorded | Download |
| 9 | Notice of Hearing | Not recorded | Not recorded | 08/06/2025 | Not recorded | Download |
| 8 | A hearing has been scheduled | Not recorded | Not recorded | 08/06/2025 | Not recorded | Not recorded |
| 7 | Notice of Filing | Not recorded | Not recorded | 11/20/2024 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 10/23/2024 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 10/23/2024 | Not recorded | Download |
| 4 | Order of Partial Dismissal | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/02/2024 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/02/2024 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/01/2024 | $0.00 | Download |
Documents
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Gigi Branham-Williams, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION MTT Docket No. 24-003610 v Case Type: Valuation City of Detroit, Presiding Judge Respondent. Marcus L. Abood ORDER OF DISMISSAL Location of Hearing: Telephonic Hearing Held on: October 31, 2025 Appearances on Behalf of Petitioner: Gigi Branham-Williams Appearances on Behalf of Respondent: Isaac DeGraffenreid PROCEDURAL HISTORY Petitioner was required to protest the subject property’s assessment to the Board of Review (BOR). Petitioner protested the subject property’s assessment to the 2024 March BOR. Petitioner filed a petition with the Tribunal on July 1, 2024. Respondent filed an answer on October 23, 2024. The amount of the state equalized valued (SEV) or taxable value (TV) in dispute, as set forth in the pleadings, for all tax years at issue is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s assessment for subsequent tax years is included in this proceeding.2 ISSUES AND APPLICABLE LAW The issues in this matter are: 1. Whether the subject property is assessed in excess of 50% of its true cash value (TCV). 1 See MCL 205.762(1). 2 See MCL 205.737(5)(b).
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MTT Docket No. 24-003610 Page 2 of 7 “The petitioner has the burden of proof in establishing the true cash value of the property.”3 The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market value.”6 The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal is not bound to accept either of the parties’ theories of valuation. It may accept one theory and reject the other, it may reject both theories, or it may utilize a combination of both in arriving at its determination.”8 The Tribunal is required to select the valuation methodology that is accurate and bears a reasonable relationship to the property’s TCV.9 2. Whether the TV exceeds the amount provided by MCL 211.27a. MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or capped TV, and a property’s capped TV is, absent a transfer of ownership, determined mathematically by taking into consideration the prior tax year’s TV, statutory losses, the lesser of the rate of inflation or 5%, and statutory additions, including omitted property (i.e., property not previously assessed).10 Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in writing. Additionally, “[a] written final decision shall include separate sections entitled “findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise statement of the underlying supporting facts” that are “based exclusively on the evidence.”11 Consequently, the Tribunal has not addressed every piece of evidence or every inference that might lead to a conflicting conclusion and has rejected evidence contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by authority or reasoned opinion.”12 Accordingly, the Tribunal will outline the summary of evidence, findings of facts, and conclusions of law, before ultimately rendering judgment. SUMMARY OF EVIDENCE A. Petitioner’s Evidence 3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 4 Michigan Const 1963, art IX, sec 3. 5 MCL 211.27(1). 6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 8 Id. at 356. 9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 10 See MCL 211.34d. 11 See also MCR 2.517(a). 12 Id.
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MTT Docket No. 24-003610 Page 3 of 7 Petitioner’s contentions of TCV, SEV and TV: Parcel Number: 22085136 Year TCV SEV TV 2024 None noted None noted None noted The exhibits offered by Petitioner may be viewed at line-item entry 1 of the docket maintained in this case.13 The following exhibits were submitted into evidence: 1. Evidence, filed on July 1, 2024 a. 2024 March Board of Review Decision. Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends that they pay too much in taxes. Petitioner is the neighborhood block captain and is responsible for maintaining her street. Costs keep going up and Petitioner pays her taxes and works hard to maintain the neighborhood block. Petitioner has lived in her home for 25 years. On rebuttal, Petitioner does not understand the whole process. B. Respondent’s Evidence The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax year(s) at issue: Parcel Number: 22085136 Year TCV SEV TV 2024 $185,200 $92,600 $25,711 The exhibits offered by Respondent(s) may be viewed at line-item entries 6 and 10 of the docket maintained in this case.14 The following exhibits were submitted into evidence: 1. Evidence, filed on October 23, 2024 a. 2024 Subject Property Record Card (excerpt). b. 2024 March Board of Review Decision. 2. Evidence, filed on October 28, 2025 a. Sales Comparison Adjustment Grid. No exhibits were excluded from evidence. 13 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be accessed by entering the docket number assigned to this case. 14 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be accessed by entering the docket number assigned to this case.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 24-003610 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) First Name isaac M.I. Last Name/Company Name/Unit of Government degraffenreid Mailing Address (No., Street, P.O. Box or Rural Route) 2 woodward City or Town detroit State Michigan ZIP Code 48226 Telephone Number 313-658-4711 Fax Number E-mail Address degraffenreidi@detroitmi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. No Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR attached is the valuation disclosure 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)? If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 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? If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended: 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 the BOR? If Yes, check which BOR Petitioner attended:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 22085136 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: n/a Current Taxable Value as established by the BOR: n/a What do you believe is the fair market value (also known as True Cash Value)? n/a Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. n/a If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ isaac degraffenreid
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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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-003610 City of Detroit, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 31, 2025 HEARING TIME: 3:00 PM EST JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 412112628 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 24-003610 Page 2 of 12 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of Review for that year. MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. 1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are emergency circumstances. The emergency circumstances must be detailed to justify the granting of what
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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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 City of Detroit, 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. 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.
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MTT Docket No. 24-003610 Page 2 of 6 If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: November 20, 2024 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 City of Detroit, 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. 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Gigi Willams ; MICHIGAN TAX TRIBUNAL Petitioner(s) v MOAHR Docket No. 24-003610 City Of Detroit n Respondent(s) PROOF OF SERVICE Isaac Degraffenreid states that on 10/23/24 he/she [Name of person serving/mailing petition] [date of service] served a copy of the City of Detroit answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Gigi Branham Willams 15083 Artesian Detroit Mi, 48223 Pp ( Ugdewr< 52 AD [Signature of person who is serving/mailing copy] Tsase (op pablo null [Print/type name &f person serving/mailing copy] MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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
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Ere
j= Seen Range
|rotal Base New
: 256,497
E.C.F.
[Bsmnt Garage:
[Basement
(5)
Floors
.
|rrash Compactor
Total
Depr
Cost:
171,856
X
1.060 ere Ee
|1st Floor
I
(12) Electric
|
central vacuum
|EStimated T.C.V: 182,167
Carport
hres
2nd Floor
ett
0 Amps Service
|Security System
:
er:
—-
-
mao
Bedrooms
Ea
No./Qual.
of Fixtures
| cost Est.
for Res. Bldg:
1
Single Family
SINGLE FAMILY
Cls
C
Blt 1931
(1)
Exterior
[Ex.
[¥ ord.
I
[Min
(11)
Heating
wt Li ee Hot EE
|
|Wood/Shingle
(6)
Ceilings
L
Ground Area =
SF
Floor Area
=
SF.
|Aluminum/Vinyl
HOM
Of Bie IoutlcEs
Phy /Ab.Phy/Func/Econ/Comb.
% Good=67/100/100/100/67
'X
Brick
I
[Many
|X |Ave.
|
|Few
Building Areas
|
(13)
Plumbing
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
Insulation
|
=
Ta
1.75 Story
Brick
Basement
595
~
0
verage
Fixture.
2 Story
Siding
Basement
14
(2))]
Windows;
4] [ExcevETon
|
1s Fixture Bath
2 Story
Siding
Basement
160
[Many
Targe
Basement:
883
S.F.
1
|2 Fixture Bath
1/ story
siding
Basement
74
IX
Avg.
IX
Avg.
Crawl:
0
S.F.
Softener,
Auto
1 Story
Siding
Basement
40
{Few
|
|small
| Slab:
0
S.F.
Softener, Manual
Total:
218,927
146,683
Wood Sash
Height
to Joists:
0.0
Solar Water Heat
|
other Additions/Adjustments
Metal
Sash
No
PLymoliay
Plumbing
Vinyl Sash
(8) Basement
Extra Toilet
2 Fixture Bath
1
3,373
2,260
|
Extra Sink
Porches
ortz. Stade
Poured Cone
Separate Shower | cGER
(1 Story)
102
8,431
5,649
A
i
H
-
Ceramic Tile
Floor
CPP
45
1,222
819
en
id
d Wood
Goran
silile
Wains
Garages
eate
S
x
loario DE6ES
Concrete Floor
Sams Tub Alcove | class:
C Exterior: Siding Foundation:
18 Inch (Unfinished)
|
ent
Fan
Storms
& Screens
|
(3) Basement Finish
‘Base Cost
400
18,752
12,564
3
3
(14)
Water/Sewer
Fireplaces
(3)
Roo
|
Recreation
SF
:
Interior
1
Story
1
5,792
3,881
wee
a
Public Wate
’
’
X [Gable
|
|Gambrel
Living
SF
[RE feist
Totals:
256,497
171,856
Hip
|Mansard
Walkout Doors
(B)
Water Well
Notes:
Flat
Shed
No Floor
SF
|
:
ECF
(1R126-ROSEDALE
PARK-GROUP
A
(8025A))
1.060
=>
TCV:
182,167
P=" |
walkout Doors
(ay|
|L000 Gal Septic
X Asphalt Shingle
(10)
Floor Support
|
2000
Gal septic
|
|
-
Lump
Sum Items:
Joists:
Chimney:
Brick
Unsupported Len:
Cntr.Sup:
***
Information herein deemed reliable
but not guaranteed***Page 3
Coleman A. Young Municipal Center Phone: (313) 628-0722 Property Assesament — crrvor DETROIT Board of Review 2 Woodward Avenue, Suite 105 Fax: (313) 224-4576 Detroit, Michigan 48226 www.detroitmi.gov 07/22/2024 WILLIAMS, GIGI B 15083 ARTESIAN DETROIT MI 48223 RE: 2024 MARCH BOARD OF REVIEW PETITION NUMBER: M-006270 The March Board of Review has considered the appeal on the 2024 assessment for the below described property and concluded that: FINDING OF FACTS: 1. Parcel Number: 22085136. 2. Property Address: 15083 ARTESIAN 3. District: 1 4. Property Classification: 401 (RESIDENTIAL-IMPROVED) Ad Valorem 6. Principle Residence Exemption: 100% 5. Property Legal Description: W ARTESIAN 872 ROSEDALE PARK SUB L37 P74 PLATS, W C R 22/503 50 X 120 6. Petitioner timely filed an appeal to the
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.63ea2628-786d-494a-89db-e193001a1349.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 24-003610 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) First Name isaac M.I. Last Name/Company Name/Unit of Government degraffenreid Mailing Address (No., Street, P.O. Box or Rural Route) 2 woodward City or Town detroit State Michigan ZIP Code 48226 Telephone Number 313-658-4711 Fax Number E-mail Address degraffenreidi@detroitmi.gov Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. No Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The subject property is a 2 story single family home located in the ecf neighborhood Rosedale Park A. A sales analysis has been completed and supports petitioners true cash value. The property is fairly and equitably assessed. 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)? If yes, check which BOR Petitioner attended: If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *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? 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? If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? If Yes, check which BOR Petitioner attended: 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 the BOR?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR Petitioner attended: 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: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 22085136 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 92,600 Current Taxable Value as established by the BOR: 25,711 What do you believe is the fair market value (also known as True Cash Value)? 185,100 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 92,600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ isaac degraffenreid
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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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 City of Detroit, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2024 tax year(s) only. 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
Page 2
MTT Docket No. 24-003610 Page 2 of 4 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 2, 2024 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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 City of Detroit, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2024 tax year(s) only. 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
Page 4
MT
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Branham-Williams.pdfRead complete document text →
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Page 1
ECEILVED
JUL 05 2024
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, Quatified Agricultural Exemption, Special Assessment, or
Non-Property tax disputes.
Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
(e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. If you do hot
submit this document, you may be held in default.
Section 1: Petitioner’s Contact Information
First Nam
M.).
st Name/Company Name
Cg
Brcibom
= V0. [founs
Mailing Addres# (No., Street, P.O, Box or Rural Route}
(50&
:
i)
Ded
inl
IL
2%
Telephone Number
Fax Number
2
QL1- lela
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
aig bulliame ®
q mot LU. com
[
-
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
Mm.)
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
ity or Town
State
| ZIP Code
Telephone Number
Fax Number
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you | [] ves*
adPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [OJ True Cash and Taxable Value [J Poverty Exemption Et Taxable Value Only (calculation) [1 bisabled Veterans Exemption [I] Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a [0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal — Lam Shug ling +o Pay house nse ard oxes Loam rehired oh [T wl O poet Hime ob. Hover not wil wot be age pead 6F6 uakil 2035 TT Keep wy property op | fies vp Please conader he Otten of Dero (Ke ge > -t Le hols “. B M Section 6: Jurisdictional Issues : Year(s) you are appealing: 9 2 ad +0 pred Did you protest the assessment at a Board of Review (BOR)? [a] Yes [EF Hug v If Yes, check which BOR you attended AND attach the BOR degision: [| March |] July [mm December If No, check the applicable reason(s): 1 am [7 Not required to attend [m} Assessment Change Notice was not received by Petitioner He [I] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 8) [Ml] Appealing within 35 days of State Tax Commission Order
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use the multiple parcel form for additional, contiguous parcels.
Parcel
tdentification Number:
AD0 Q 5
% L
Classification of Property:
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residen$ifl
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
25, ||
What do you eR the fair iE (also known as True Cash aly
cat
Loaner
Wy
Faos
ose.
Muitiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
Current Taxable Value as established by the BOR:
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Inform ation *Only the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Person;
(check one)
[|
Agricultural
Commercial
Industrial Resse
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residenttal
Timber-Cutover
Developmental
Utility
(check one)
Resi {dosha
d
Hf improved property, for what use was the property designed?
Rood
1
Ifimproved property, how is the property currently being used?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [J Yes # Ne Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [1 ves Be if you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equatized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000. If your property is residential property (see MCL. 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $1256.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 Hf your property is NOT residential property (see MCL 206.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in
Page 5
Ca
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SC_Notice_of_Docket_Number.2024-10-02_15-37-07.0000.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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 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 279. 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: October 2, 2024 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 provide 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 Gigi Branham-Williams, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 24-003610 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 279. 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: October 2, 2024 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 provide 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.
Branham-Williams.pdfRead complete document text →
Read document text excerpt
Page 1
ECEILVED
JUL 05 2024
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, Quatified Agricultural Exemption, Special Assessment, or
Non-Property tax disputes.
Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
(e.g. Board of Review Decision or Notice of Uncapping) with this Smali Claims Petition, if applicable. If you do hot
submit this document, you may be held in default.
Section 1: Petitioner’s Contact Information
First Nam
M.).
st Name/Company Name
Cg
Brcibom
= V0. [founs
Mailing Addres# (No., Street, P.O, Box or Rural Route}
(50&
:
i)
Ded
inl
IL
2%
Telephone Number
Fax Number
2
QL1- lela
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
aig bulliame ®
q mot LU. com
[
-
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
First Name
Mm.)
Last Name
Firm Name (if any)
Address (No., Street, P.O. Box or Rural Route)
ity or Town
State
| ZIP Code
Telephone Number
Fax Number
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you | [] ves*
adPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [OJ True Cash and Taxable Value [J Poverty Exemption Et Taxable Value Only (calculation) [1 bisabled Veterans Exemption [I] Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a [0 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal — Lam Shug ling +o Pay house nse ard oxes Loam rehired oh [T wl O poet Hime ob. Hover not wil wot be age pead 6F6 uakil 2035 TT Keep wy property op | fies vp Please conader he Otten of Dero (Ke ge > -t Le hols “. B M Section 6: Jurisdictional Issues : Year(s) you are appealing: 9 2 ad +0 pred Did you protest the assessment at a Board of Review (BOR)? [a] Yes [EF Hug v If Yes, check which BOR you attended AND attach the BOR degision: [| March |] July [mm December If No, check the applicable reason(s): 1 am [7 Not required to attend [m} Assessment Change Notice was not received by Petitioner He [I] Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 8) [Ml] Appealing within 35 days of State Tax Commission Order
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use the multiple parcel form for additional, contiguous parcels.
Parcel
tdentification Number:
AD0 Q 5
% L
Classification of Property:
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residen$ifl
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
25, ||
What do you eR the fair iE (also known as True Cash aly
cat
Loaner
Wy
Faos
ose.
Muitiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value.
Current Taxable Value as established by the BOR:
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Inform ation *Only the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
Current Classification of Property as established by Board of Review:
Real
Person;
(check one)
[|
Agricultural
Commercial
Industrial Resse
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residenttal
Timber-Cutover
Developmental
Utility
(check one)
Resi {dosha
d
Hf improved property, for what use was the property designed?
Rood
1
Ifimproved property, how is the property currently being used?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [J Yes # Ne Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [1 ves Be if you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equatized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000. If your property is residential property (see MCL. 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $1256.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 Hf your property is NOT residential property (see MCL 206.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in
Page 5
Ca
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