Half Moon Road Holdings Inc., Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Half Moon Road Holdings Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

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 motion with the full filing fee. The refiled motion 

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: October 13, 2026

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. 25-002995

Page 2 of 2

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

Half Moon Road Holdings Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

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 motion with the full filing fee. The refiled motion 

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: October 13, 2026

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. 25-002995

Page 2 of 2

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

Half Moon Road Holdings Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF NO ACTION

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

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the motion. 

If you want the Tribunal to take action on the motion, you are required to pay the $25.00 

filing fee due and submit documentation indicating that the opposing party has been 

notified of that payment within 14 days.

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 motion with the full filing fee. The refiled motion 

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: October 13, 2026

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 6

MTT Docket No. 25-002995

Page 2 of 2

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 

DEC 08 2025 

MICHIGAN TAX TRIBUNAL 

David E. Nykanen 

Direct: (248) 406-6089 

December 2, 2025 

Via Overnight Courier 

Samantha M. Welton, Chief Clerk 

Michigan Tax Tribunal 

611 W. Ottawa, 2 Floor 

P.O. Box 30232 

Lansing, MI 48913 

Re: Half Moon Road Holdings Inc. v City of Detroit, MTT Docket 25-002996 

Dear Ms. Welton: 

Enclosed please find the following documents for filing in the above-referenced matter: (i) 

Motion and Incorporated Brief for Reconsideration of Order of Dismissal; (ii) a check for the 

filing fee; and (iii) Proof of Service. 

Thank you for your attention to these matters. Should you have any questions or issues which 

would preclude the immediate filing of these documents, please call. 

Sincerely, 

i 

David E. Nykanen 

dnykanen@fnrplc.com

Page 2

4. 

On October 8, 2025, Petitioner filed a response to the Order of Default. See 

Exhibit A. 

5. 

In that response, Petitioner provided evidence that it timely appeared before 

the Board of Review. However, the Board of Review refused to issue any notice of action 

taken. 

6. 

Notwithstanding Petitioner's timely appearance before the Board of Review, 

the Tribunal dismissed this matter pursuant to an Order dated November 12, 2025. 

7. 

In that Order, the Tribunal claimed that “Petitioner failed to protest the 

assessment to Respondent's March Board of Review, as required by MCL 205.735a". 

See Exhibit B. 

8. 

That statement 

is factually incorrect, and constitutes palpable and legal 

error, requiring the Tribunal to set aside its Order of Dismissal and reinstate this matter. 

9. 

The Tribunal has conflated the statutory obligation to appear before the 

Board of Review, which Petitioner did, with the issuance of a Notice of Action by the Board 

of Review, which Respondent failed and refused to issue. 

10. 

In the Notice of Assessment issue by Respondent, which 

is the only 

document provided directly to the taxpayer, the Respondent identifies the dates upon 

which the Board of Review would meet. Those meeting dates commenced on March 10, 

2025, and concluded on March 29, 2025. 

11. 

Petitioner appeared before the Board of Review on March 17, 2025, two

Page 3

Respondent claimed, for the first time, that the deadline for filing before the Board of 

Review was March 10, 2025. 

13. 

This correspondence also claims that the deadline for filing was “specified 

in all public notices”. This is untrue. The only notice provided to the taxpayer is the Notice 

of Assessment, which contains no such deadline. See Exhibit D. 

14. 

Put simply, 

Petitioner appeared 

before the Board 

of Review and has 

satisfied all statutory jurisdictional obligations to pursue this appeal. 

WHEREFORE, Petitioner respectfully requests that this Honorable Tribunal enter 

an Order Setting Aside Order of Dismissal, reinstate this matter, and set it for hearing. 

Respectfully submitted, 

FRIEDLAENDER NYKANEN 

& ROGOWSKI, PLC 

"Dat d 

E/|Nykanen (P47763) 

Dayld 

r Petitioner 

Dated: December 2, 2025

Page 4

EXHIBIT A

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HALF MOON ROAD HOLDINGS INC., 

Petitioner, 

MTT Docket No. 25-002995 

v. 

CITY OF DETROIT, 

Respondent. 

FRIEDLAENDER NYKANEN & 

ROGOWSKI PLC 

By: David E. Nykanen (47763) 

1700 W. Big Beaver Road 

Suite 220 

Troy, Michigan 48084 

(248) 629-0880 

Attorneys for Petitioner 

CURE OF ORDER 

OF DEFAULT 

Petitioner, HALF MOON ROAD HOLDINGS INC., (“Petitioner”) through 

its 

attorneys, FRIEDLAENDER NYKANEN & ROGOWSKI PLC, 

states 

as 

follows for its cure of the default:

Page 6

2. 

The Notice of Assessment from the City listed numerous available 

Board of Review dates through March 24, 2025. See attached. 

3. 

However, the City takes the position, unsupported by its Notice of 

Assessment, that the deadline was two weeks prior to the last listed Board of 

Review date. Correspondence from the City is attached. 

4. 

Petitioner timely appeared before the Board of Review and the City 

rejected 

its 

appeal. 

The 

correspondence 

from 

the 

City 

serves 

as 

the 

final 

determination of the City and is the basis for this appeal. 

WHEREFORE, Petitioner requests 

a hearing before 

the Michigan Tax 

Tribunal for a determination of the assessed and taxable value for the subject 

properties and reduce the assessed, state equalized and taxable values of the subject 

property and order a refund with interest as provided by Michigan law. 

Respectfully Submitted, 

FRIEDLAENDER NYKANEN & 

ROGOWSKI PLLC 

By: 7) 

DatidA. NyJfanen (P47763)

Page 7

ose 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c¢, as amended, This 

is a model assessment notice to be used by the local assessor, 

FROM: 

PARCEL IDENTIFICATION 

OT 

SSESSOR 

PARCEL NUMBER: 27220090. 

E 

Pp 

DDRESS: 17 

3 WOODWARD AVE. SUITE 804 

ROPERTY ADDR 

381 PONTCHARTRAIN 

DETROIT, Mi 48226 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

PRINCIPAL RESIDENCE EXEMPTION 

1472891005517 11315 

% Exempt As "Homeowners Principal 

0.0000% 

" 

a 

(J 

Pehle 

bo JRO] FEO 

[Uppy HE! 

Residence 

: 

HALF MOGN ROAD HOLDINGS INC 

% Exempt As "Qualified Agricultural Property”: 0.0000% 

113 MILMAY 

AVE 

9% Exempt As "MBT Industrial Personal": 

0.0000% 

Y 

HAUPPAUGE, NY 11788-3324 

% Exempt As "MBT Commercial Personal”: 

0.0000% 

Exempt As "Qualified Forest Property”: 

[1] Yas (XI No 

Exempt As "Development Property”: 

[J Yes XI No 

LEGAL DESCRIPTION: W PONCHARTRAIN S 4.67 FT ON E LINE & RNG TOA PTE IN S W COR 54 55 DETROIT GOLF CLUB 

SUB 130 P99-100 PLATS, W C R 2/135 104.67 IRREG. NEZ HOMESTEAD CERT #NH2008-0812 RELATED PARCEL 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL-IMPROVED 

PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL-IMPROVED 

) 

JE, 

Cr 

PE 

EE 

CURRENT. 

] 

| 

The change in taxable value will increase/decrease 

PRIOR AMOUNT 

TENTATIVE 

CHANGE FROM 

your tax

Page 8

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

Half Moon Road Holdings Inc., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 2

MTT Docket No. 25-002995

Page 2 of 6

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: November 12, 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

Half Moon Road Holdings Inc., 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

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.

Page 4

MTT Docket No. 25-002995

Page 4 of 6

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.

Page 5

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

Half Moon Road Holdings Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 26, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 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

Half Moon Road Holdings Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 26, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 12, 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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

HALF MOON ROAD HOLDINGS INC., 

Petitioner, 

MTT Docket No. 25-002995 

v. 

CITY OF DETROIT, 

Respondent. 

FRIEDLAENDER NYKANEN & 

ROGOWSKI PLC 

By: David E. Nykanen (P47763) 

1700 W. Big Beaver Road 

Suite 220 

Troy, Michigan 48084 

(248) 629-0880 

Attorneys for Petitioner 

CURE OF ORDER 

OF DEFAULT 

Petitioner, HALF MOON ROAD HOLDINGS INC., (“Petitioner”) through 

its 

attorneys, FRIEDLAENDER NYKANEN & ROGOWSKI PLC, 

states 

as 

follows for its cure of the default: 

1. 

On March 17, 2025, Petitioner timely filed its March Board of Review 

Petition with the City of Detroit. The Petition is attached hereto and was timely 

transmitted to the City of Detroit.

Page 2

2. 

The Notice of Assessment from the City listed numerous available 

Board of Review dates through March 24, 2025. See attached. 

3. 

However, the City takes the position, unsupported by its Notice of 

Assessment, that the deadline was two weeks prior to the last listed Board of 

Review date. Correspondence from the City is attached. 

4. 

Petitioner timely appeared before the Board of Review and the City 

rejected 

its 

appeal. 

The 

correspondence 

from 

the 

City 

serves 

as 

the 

final 

determination of the City and is the basis for this appeal. 

WHEREFORE, Petitioner requests 

a hearing before 

the Michigan Tax 

Tribunal for a determination of the assessed and taxable value for the subject 

properties and reduce the assessed, state equalized and taxable values of the subject 

property and order a refund with interest as provided by Michigan law. 

Respectfully Submitted, 

FRIEDLAENDER NYKANEN & 

ROGOWSKI PLLC 

ST 

Datid4. NyWanen (P47763) 

1700 W. Big 

Beaver Road 

Suite 2 

Troy, MI 48084 

(248) 629-0880 

Attorneys for Petitioner 

Dated: October 8, 2025

Page 3

ois te aay 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This 

is a model assessment notice to be used by the local assessor. 

FROM: 

PARCEL IDENTIFICATION 

CITY OF DETROIT 

PARCEL NUMBER: 27220090. 

OFFICE OF THE ASSESSOR 

P 

ADDRESS: 17381 PON 

2 WOODWARD AVE., SUITE 804 

ROPERTY 

ONTCHARTRAIN 

DETROIT, MI 48226 

OWNER’S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL 

PRINCIPAL RESIDENCE EXEMPTION 

117289006517 / 1316 

% Exempt As "Homeowners Principal 

0.0000% 

C0 

LY [YRC RCE 

{LLL {Lee 

ree 

Lf 

LT 

LU 

Residence": 

% Exempt As "Qualified Agricultural Property": 0.0000% 

HALF MOON ROAD HOLDINGS INC 

113 MILMAY AVE 

% Exempt As "MBT Industrial Personal”: 

0.0000% 

HAUPPAUGE, NY 11788-3324 

% Exempt As "MBT Commercial Personal”: 

0.0000% 

Exempt As "Qualified Forest Property”: 

 [] Yes X No 

Exempt As "Development Property": 

[J Yes X No 

LEGAL DESCRIPTION: W PONCHARTRAIN S 4.67 FT ON E LINE & RNG TO A PTE IN 

S W COR 54 55 DETROIT GOLF CLUB 

SUB L30 P99-100 PLATS, W C R 2/135 104.67 IRREG. NEZ HOMESTEAD CERT #NH2008-0812 RELATED PARCEL 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL-IMPROVED 

PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL-IMPROVED 

; 

i 

CURRENT 

The Snes " reap ws 

PRIOR AMOUNT 

TENTATIVE 

imple 

your 

tax 

bill 

for 

the 

year by approximately: 

YEAR: 2024 

AMOUNT YEAR: 

$543 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

242,891 

250,420 

7,529 

2. ASSESSED VALUE: 

276,100 

262,800 

-13,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.00 

4. STATE EQUALIZED VALUE (SEV): 

276,100 

262,800 

-13,300 

5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2024: 

WAS NOT 

6. ASSESSOR CHANGE REASON: MARKET VALUE 

7. ESTIMATED TRUE CASH VALUE: 525,552 

8. EFFECTIVE AGE: 

33 

9. YEAR BUILT: 1922 

The 2025 Inflation Rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed 

to the following: 

"Y 

Name: 

Telephone Number: 

Email Address: 

Office of the Assessor 

313-224-3011 

AsktheAssessor@detroitmi.gov 

| 

[March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

Wednesday, March 5th, 6th, 7th and 8th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 10th, 11th, 12th, 14th and 15th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 17th, 18th, 19th, 20th, 21st and 22nd, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 24th, 25th, 26th, 28th, and 29th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. 

March 13th and March 27th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. & 6:00 p.m.-9:00 p.m.

Page 4

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

Half Moon Road Holdings Inc 

David E. Nykanen 

Township or City 

County 

Detroit 

Wayne 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

27220090. 

Protested Item 

[x] Assessed Value 

Tentative Taxable Value 

] Classification 

OJ Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$262,800 

$290,000 

$250,420 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change

Page 5

F

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

Half Moon Road Holdings Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 26, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002995

Page 2 of 6

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Half Moon Road Holdings Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 26, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

commercial 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.

Page 4

MTT Docket No. 25-002995

Page 4 of 6

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 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

Half Moon Road Holdings Inc.,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Page 6

MTT

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Half Moon Road Holdings Inc.

M.I.

Last Name/Company Name

Half Moon Road Holdings Inc.

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

1700 W. Big Beaver Road

Suite 220

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2487912110

Fax Number

E-mail Address

dnykanen@fnrplc.com

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

First Name

David

M.I.

Last Name

Nykanen

Firm Name (if any)

Friedlaender Nykanen & Rogowski

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

1700 W. Big Beaver Road, Suite 350

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-629-0880

Fax Number

E-mail Address 

dnykanen@fnrplc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

17381 Pontchartrain

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48203

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Property is assessed at more than 50% of True Cash Value

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 27220090

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

262800

Current Taxable Value as established by the BOR:

250420

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

290000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

145000

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

Section 8: Classification Information *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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total 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 $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $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 contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Nykanen

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

Half Moon Road Holdings Inc.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 26, 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

Half Moon Road Holdings Inc.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 26, 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

Half Moon Road Holdings Inc.,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002995

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 26, 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

0 0 0 3 4 1 4 / # 1 1 0 1 0 1 / N O

Property Address: 17381 PONTCHARTRAIN

2024 CITY OF DETROIT

WINTER TAX BILL

MAIL PAYMENT TO:

CITY OF DETROIT -PROPERTY TAX

PO BOX 33193

DETROIT MICHIGAN 48232-5193

CITY OF

DETROIT

FISCAL YEAR

CITY - JULY 1 thru JUNE 30

SCHOOL - JULY 1 thru JUNE 30

TAXING UNIT

WAYNE COUNTY

WC JAILS

W C PARKS

W C HCMA

WC RESA

WC RESA SP ED

W C COMM COLLEGE

SCHOOL OPERATING

RATE

0.9795

0.9327

0.2433

0.2062

0.0952

3.3328

3.2043

0.0988

0.1979

1.3968

TAX AMOUNT

2.60

2.21

1.02

35.73

34.35

1.05

2.12

14.97

Half Moon Road Holdings Inc

113 Milmay Ave

Hauppauge, NY 11788-3324

IMPORTANT INFORMATION-SEE REVERSE SIDE.

PARCEL #

02002771.

SCHOOL DISTRICT

SEV

TAXABLE VALUE

PRE/MBT %

PROP CLASS

TIF DISTRICT.

LENDER

82010

17,500

10721

01201 LERETA LLC

PARTIAL PROPERTY DESCRIPTION

FOR COMPLETE PROPERTY DESCRIPTION, SE ASSESSMENT ROLL AT ASSESSOR'S OFFICE

W PONCHARTRAIN S 4.67 FT ON E LINE & RNG TO A PTE IN S W

COR 54 55 DETROIT GOLF CLUB SUB L30 P99-100

•

WINTER TAXES PAYABLE IN FULL DECEMBER 1, 2024 - JANUARY 15, 2025

WITHOUT INTEREST AND PENALTY.

• 

SUMMER 2ND PAYMENT IS DUE JANUARY 15, 2025 WITHOUT INTEREST

AND PENALTY.

Total Winter Rate

Total Winter Taxes

10.6875€

Admin Fee

Total Winter Due

114.54

1.14

115.68

Summer Tax Balance

Summer Interest Balance

Summer Penalty Balance

Summer Total Balance

403.79

0.00

0.00

403.79

TOTAL DUE

519.47

YOUR BILL HAS BEEN SENT TO YOUR LENDING INSTITITUTION FOR

PAYMENT. 

THIS COPY IS FOR YOUR FILE.

DETROIT

2024 WINTER PROPERTY TAX - RETAIN THIS COPY FOR YOUR RECORDS

2024 CITY OF DETROIT

WINTER TAX BILL

MAIL PAYMENT TO:

PARCEL #

TOTAL DUE

CITY OF DETROIT-PROPERTY TAX

PO BOX 33193

DETROIT MICHIGAN 48232-5193

02002771.

519.47

TAX PAID

DUE DATE

January 15, 2025

0000202401000331930000020027711000000900000519474

Scan here

to make your payment

on a DivDat Kiosk.

Property Address: 17381 PONTCHARTRAIN

****AUTO"MIXED AADC 480 12/1/1 

0003-

alf Moon Road Holdings Ir

113 Milmay Ave

Hauppauge, NY 11788-3324

Page 2

0 0 0 3 4 1 5 / # 1 1 0 1 0 1 / I N O

Property Address: 17381 PONTCHARTRAIN

2024 CITY OF DETROIT

WINTER TAX BILL

MAIL PAYMENT TO:

CITY OF DETROIT -PROPERTY TAX

CITY OF

DETROIT

PO BOX 33193

DETROIT MICHIGAN 48232-5193

FISCAL YEAR

CITY - JULY 1 thru JUNE 30

COUNTY - OCT 1 thru SEPT 30

SCHOOL - JULY 1 thru JUNE 30 

STATE - OCT 1 thru SEPT 30

Half Moon Road Holdings Inc

113 Milmay Ave

Hauppauge, NY 11788-3324

AIREADY

MOR

⼈

OPpr

TAXING UNIT

WAYNE COUNTY

W C JAILS

W C PARKS

W C HCMA

W C RESA

W C RESA SP ED

WC COMM COLLEGE

WC ZOO

SCHOOL OPERATING

RATE

0.4897

0.9327

0.2433

0.2062

0.0952

3.3328

3.2043

0.0988

0.1979

1.3968

TAX AMOUNT

118.94

226.54

59.09

50.08

23.12

809.50

778.29

23.99

48.06

339.27

IMPORTANT INFORMATION-SEE REVERSE SIDE.

PARCEL #

27220090.

SCHOOL DISTRICT

SEV

TAXABLE VALUE

PRE/MBT %

PROP CLASS

TIF DISTRICT

LENDER

82010

276,100

242891

01201 LERETA LLC

PARTIAL PROPERTY DESCRIPTION

FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMENT ROLL A

T ASSESSOR'S OFFICE

W PONCHARTRAIN S 4.67 FT ON E LINE & RNG TO A PTE IN S W

COR 54 55 DETROIT GOLF CLUB SUB L30 P99-100

Total Winter Rate

Total Winter Taxes

10.1977

2,476.88

Admin Fee

24.76

2,501.64

Total Winter Due

•

WINTER TAXES PAYABLE IN FULL DECEMBER 1, 2024 - JANUARY 15, 2025

WITHOUT INTEREST AND PENALTY.

• 

SUMMER 2ND PAYMENT IS DUE JANUARY 15, 2025 WITHOUT INTEREST

AND PENALTY.

Summer Tax Balance

Summer Interest Balance

Summer Penalty Balance

Summer Total Balance

7,952.70

0.00

0.00

7,952.70

TOTAL DUE

10,454.34

YOUR BILL HAS BEEN SENT TO YOUR LENDING INSTITITUTION FOR

PAYMENT. THIS COPY IS FOR YOUR FILE.

•

CITY OF

DETROIT

2024 WINTER PROPERTY TAX - RETAIN THIS COPY FOR YOUR RECORDS

2024 CITY OF DETROIT

WINTER TAX BILL

MAIL PAYMENT TO:

PARCEL #

TOTAL DUE

CITY OF DETROIT-PROPERTY TAX

PO BOX 33193

DETROIT MICHIGAN 48232-5193

TAX PAID

DUE DATE

27220090.

10,454.34

January 15, 2025

4 0 1 0 

9 

0 0 9 0 1 0 0 0 0 0 

0 

0 4 5 4 3 4 0

0003415

Scan here

to make your payment

on a DivDat Kiosk.

Property Address: 17381 PONTCHARTRAIN

**AUTO"MIXED AADC 480 12/1/

lalf Moon Road Holdings In

113 Milmay Ave

Hauppauge, NY 11788-3324

Page 3

Michigan Department of Treasury

1019 (Rev. 11-23)

THIS IS NOT A TAX BILL

L-4400

Notice of Assessment, Taxable Valuation, and Property Classification

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec. 211.34c, as amended. This

is a model assessment notice to be used by the local assessor.

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL

117199 / 006512/1315

PARCEL IDENTIFICATION

PARCEL NUMBER: 02002771.

PROPERTY ADDRESS: 17381 PONTCHARTRAIN

PRINCIPAL RESIDENCE EXEMPTION

% Exempt As "Homeowners Principal

Residence":

% Exempt As "Qualified Agricultural Property": 0.0000%

HALF MOON ROAD HOLDINGS INC

11 3 MILMAY AVE

HAUPPAUGE, NY 11788-3324

% Exempt As "MBT Industrial Personal":

% Exempt As "MBT Commercial Personal":

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

0.0000%

0.0000%

0.0000%

Yes X No

Yes X No

LEGAL DESCRIPTION: W PONCHARTRAINS 4.67 FT ON E LINE & RNG TO A PTE IN S W COR 54 55 DETROIT GOLF CLUB

SUB L30 P99-100 PLATS, W C R 2/135 104.67 IRREG. NEZ HOMESTEAD CERT #NH2008-0812 RELATED PARCEL

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: RESIDENTIAL-IMPROVED

PRIOR YEAR'S CLASSIFICATION: RESIDENTIAL-IMPROVED

The change in taxable value will increase/decrease

your tax bill for the 2025 year by approximately:

PRIOR AMOUNT

YEAR: 2024

$28

CURRENT

TENTATIVE

AMOUNT YEAR:

2025

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

1. TAXABLE VALUE:

2. ASSESSED VALUE:

10,721

17,500

11,053

11,700

332

-5,800

3. TENTATIVE EQUALIZATION FACTOR: 1.00

4. STATE EQUALIZED VALUE (SEV):

17,500

11,700|

-5,800

5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN 2024: 

WAS NOT

6. ASSESSOR CHANGE REASON: MARKET VALUE

7. ESTIMATED TRUE CASH VALUE: 23,378

8. EFFECTIVE AGE: 0

9. YEAR BUILT: 0

The 2025 Inflation Rate Multiplier is: 1.031

Questions regarding the Notice of

Page 4

Michiga

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

Half Moon Road Holdings Inc.

M.I.

Last Name/Company Name

Half Moon Road Holdings Inc.

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

1700 W. Big Beaver Road

Suite 220

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2487912110

Fax Number

E-mail Address

dnykanen@fnrplc.com

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

First Name

David

M.I.

Last Name

Nykanen

Firm Name (if any)

Friedlaender Nykanen & Rogowski

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

1700 W. Big Beaver Road, Suite 350

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-629-0880

Fax Number

E-mail Address 

dnykanen@fnrplc.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

17381 Pontchartrain

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48203

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Property is assessed at more than 50% of True Cash Value

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 27220090

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

262800

Current Taxable Value as established by the BOR:

250420

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

290000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

145000

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

Section 8: Classification Information *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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total 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 $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $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 contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ David Nykanen

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.