Ian Greenlee, Petitioner V City Of Ypsilanti, Respondent

Page 1

RECEIVED 

MAY 08 2025 

MICHIGAN TAX TRIBUNAL. 

Docket 

Number: 24-003805 

Parcel ID: 11-11-40-415-009 

Address: 113 N. Hamilton St, Ypsilanti, MI 48197 

Jurisdiction: City of Ypsilanti 

Zoning: CN - Commercial Neighborhood 

School District: Ypsilanti Community Schools 

Tax Year: 2024 

The Washtenaw County Equalization residential sales study for tax year 2024 determined an increase of 

12% in market value. The Market Approach or Sales Comparison Approach to value is the most well- 

known and practiced method for valuing real estate. The essence of this approach is the principle of 

substitution; that is that a buyer will pay a price for a particular property that is comparable with the 

prices currently being paid for similar properties in similar locations. 

The assessor recognizes that it is only the rare coincidence that any two properties are exactly alike. An 

adjustment process is generally required to compensate for the differences between comparable data used 

by the assessor and the subject property being valued. Other factors, in addition to physical differences, 

which bear upon the value of property, include the time of sale, zoning, available financing and interest 

rates, terms circumstances of the sale and location. All the considerations that can affect property value 

must be factored in and adjusted for in the Sales Comparison Approach.

Page 2

2024 Value Determined by The Board of Review 

Value Type 

SEV (State Equalized Value) $146,200 

Estimated TCV 

$292,400 

Area Data: 

The subject is located within Washtenaw County in the City of Ypsilanti. The city is located 10 miles 

from the City of Ann Arbor and 33 miles from the City of Detroit. Ypsilanti is an easy commute for 

residents, employees, students, and business travelers. Detroit Metro Airport is fifteen miles to the east. 

The University of Michigan, a nationally known educational and medical facility, is located nearby in 

Ann Arbor and the City of Ypsilanti is home to Eastern Michigan University. 

Property Description: 

The subject property is a multi-unit structure originally constructed in 1890. The total building area is 

approximately 2,586 sq. ft., situated on a 0.22-acre lot (49.5” x 194.4%). The property features: 

o 

Public water/sewer 

o 

Standard utilities (gas, electric) 

e 

Asphalt shingle roof, vinyl siding 

o 

Assessor ECF indicates Residential use at a factor of 1.607 

Approach to Value: Sales Comparison Approach 

Using recent arm’s-length sales of comparable multi-family properties in the Ypsilanti area, an opinion of 

market value will be established considering factors like location, condition, unit count, and square 

footage. 

The following analysis compares the subject property at 

113 N. Hamilton St to three recent arm’s-length 

sales of similar multi-family/apartment-style buildings located within the City of Ypsilanti. All sales have 

occurred within the past 18 months and were verified as valid market transactions. 

Transactional Adjustments: 

The three comparable properties were sale transactions considered to be arms-length market sales with 

ordinary buyer and seller motivations. No adjustment was applied.

Page 3

Summary of Building Characteristic Adjustments: 

Adjustments were applied to the comparable sales to account for differences in key building 

characteristics, ensuring a more accurate reflection of the subject property’s market value. The following 

outlines the specific changes made: 

II Square Footage: 

Adjustments were made when the subject differed from a comparable by 100 square feet or more. 

* 

Comparable 2 is smaller than the subject and received a positive adjustment of $30 per square 

foot over the difference. 

II Bathroom Count: 

o 

Comparables 1,2 lacked additional bath count beyond what is present in the subject property. 

oA positive adjustment of $2,800 was applied for a full bath and $1,400 to account for a half bath. 

Comparable 3 received a negative adjustment for being superior in bath count. 

Air Conditioning: 

e 

Comparable 2 was the only property without central air conditioning, resulting in a positive 

adjustment to reflect its inferior utility compared to the subject. 

[1 Garage Presence: 

o 

Comparables 

I and 2 included garage space, while the subject does not. 

Each received a negative adjustment to align with the subject’s lack of garage and associated 

value impact. 

I Condition Adjustment: 

eA 5% negative adjustment was applied to all comparables to reflect the subject's inferior physical 

condition, as it requires repairs, while the comparables were in average condition at the time of 

sale. 

These adjustments align each comparable more closely with the subject property, supporting a consistent 

and well-supported indication of market value. 

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Page 4

Final Reconciliation of Value 

In the final reconciliation of the sales comparison analysis, professional judgment and valuation 

experience were applied to determine the most appropriate indication of value. While all three 

comparable sales provided relevant market data, Comparable 2 was given the most weight due to its 

proximity, fewer required adjustments, and stronger alignment in both physical and

Page 5

Docke

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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 

Ian Greenlee, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003805 

 

City of Ypsilanti, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003805 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

8.66%. 

 

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

 

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

 

 

 

 

 

 

 

 

By 

 

 

Entered: May 20, 2025 

sy 

 

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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

IAN GREENLEE 

Vv 

Petitioner, 

CITY OF YPSILANTI 

Respondent 

STATE OF MICIIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 24-003805 

(VALUATION) 

1. 

The subject property is in CITY OF YPSILANTI, WASHTENAW 

ation FOR ENTRY OF CONSENT JUDGMENT 

County. 

2. 

Parcel Number: 1111-11-40-415-009 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2024 

148,200 

101.045 

2025 

155,200 

104.177 

4. 

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

settlement purposes ye: 

{ Tax year 

True Cash Value 

Tav 

TV 

[2024 

184,000 

92,000 

92,000 

2025 

189.704 

94,852 

94,852 

5. 

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

inflation rate multiplier 

omitted property etc.) 

explain why (e.g., transfer of ownership, additions, losses, 

List any special terms - conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

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 48809 

- Other Carriers. 2407 N GRAND RIVER AVE. LANSING, Mi 48908 

| i 

| 

| 

|

Page 2

MOAHR Docket No. 24-003805 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

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

Signature par Autherize 

esentative or, if none, Petitioner: 

ff 

or 

i 

J 

af 

1 

7. 

Printed Name: David R. Fantera 

| 

Date: 5/5/25 

Signature of Respondent's authorized representative: 

@ 

lr 

Se 

SE 

Printed Name: Courtney Borden 

Date: 5/5/25

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

GRETCHEN WHITMER 

GOVERNOR 

IAN GREENLEE 

Vv 

Petitioner, 

CITY OF YPSILANTI 

Respondent 

STATE OF MICIIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 24-003805 

(VALUATION) 

1. 

The subject property is in CITY OF YPSILANTI, WASHTENAW 

ation FOR ENTRY OF CONSENT JUDGMENT 

County. 

2. 

Parcel Number: 1111-11-40-415-009 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

2024 

148,200 

101.045 

2025 

155,200 

104.177 

4. 

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

settlement purposes ye: 

{ Tax year 

True Cash Value 

Tav 

TV 

[2024 

184,000 

92,000 

92,000 

2025 

189.704 

94,852 

94,852 

5. 

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

inflation rate multiplier 

omitted property etc.) 

explain why (e.g., transfer of ownership, additions, losses, 

List any special terms - conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

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 48809 

- Other Carriers. 2407 N GRAND RIVER AVE. LANSING, Mi 48908 

| i 

| 

| 

|

Page 2

MOAHR Docket No. 24-003805 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

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

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

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

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

Signature par Autherize 

esentative or, if none, Petitioner: 

ff 

or 

i 

J 

af 

1 

7. 

Printed Name: David R. Fantera 

| 

Date: 5/5/25 

Signature of Respondent's authorized representative: 

@ 

lr 

Se 

SE 

Printed Name: Courtney Borden 

Date: 5/5/25

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

Ian Greenlee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003805

City Of Ypsilanti,

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.

Page 2

MTT Docket No. 24-003805

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: December 11, 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 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

Ian Greenlee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003805

City Of Ypsilanti,

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

Page 4

MTT

Page 5

STATE

Page 6

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

sMAtt ctAtMs DlvtstoN

MOAHR OOCKET NO. 24-003805

lan G reen lee

Petitioner,

City of Ypsilanti,

Respondent,

PROOF OF SERVICE

STATE OF MICHIGAN

COUNry OF WASHTENAW

Courtney Borden affirms that on October 21, 2024, she served a copy of Respondents' answer upon the

following:

Michigan Tax Tribunal

PO Box 30232

La nsing, Ml 48909

David Fantera

PO Box 723

Brighton, Ml 48116

Via first class mail with sufficient postage fully prepaid thereon

)c

Courtney Borden,

AAO

City of Ypsilanti, Assessing Department

l South Huron Street, Ypsilanti, M148197

Page 2

Parcel Number: 1111-11-4 0-415 -009

Gran tor

.lurisdiction: 

CITY OF YPSIIANTI

County: WASHTENAW

Printed on

t0 /21/ 2024

lnst

Type

STALHANDSIl:E CARL, ANN-ERI GREENLEE, IAN

WAGNER JOHN , RUTH ANN 

STALHANDS(E CARL, ANN E E

Ll -P Y-CHAIt S 6 PCBLCC,I hA ,NL P ! HN 6 DU lrl ANN

155,000 03/:1/2019 PTA

138,165 08/0rl2008 WD

104,400 11/01/2002 WD

O3 ARM'S LENGTH

21 NOT USED/OTHER

)i Nor usro/orsnn

21 NOT USED/OTHER

BLlilding Permit (s)

RES]DENTIA],, ADD/ALTER/REP

''IATER 

HEATER

PROPERTY TRAIiS FER

4691 / 316 

PROPERTY TRANSFER

4181- 5 8 5 

DEED

4133-410 

DEED

n",- 

N.rmb.r 

srd us

02/21/2A79 PELEC 19 00:: 

CLOSED

a2 / 18 /2A79 PPI,MG 19-00:r 

CLOSED

I , --o -0-8 

PlviE'H l8 04o' 

OSLD

0 l, /-00" 

tBLD. 0c il4l 

- OSLD

Prcnt,

Trans.

100. 0

100.0

100.0

100. 0

ELLER MICHAEL S & REBECCA

ta0, aaa a5/31/2042

Sale

Price

Sa 1e

Date

Zonrng:

DI:]TF]CT

Ternrs oI Sale

Liber

& Page

Verified

BL](]K SUZANNE

Property Address

1I] N HA]']]],Ti-]N ST

Cl ass: RESIDENTTAL- IMPRO

School: YPSILANTI SCHOOI

When

Ownerrs Name /Address

cnEiii'tiiia, inu -''---

206 N. HURON ST

YPSILANTI MI 4819]

P.R.E. 

0z

.. i"tep il , r :

a,014 F.si

x Improved

Hist. Dist

P 

F PNA F. 

LdATEP HFATFP

a .t 

\ 

'^P D Rl

i'lha t

Description

50 Actual

+ Factors * 

AVERAGE IOT SIZE TS

Frontage Depth Front Depth Rate :Adj. Reason 

Value

49,50 r94.40 1.0000 1.3002 

167 100 

49,363

Eront Eeet, 0.22 Total Acr:es 

TotaL Est. Land Vafue = 

49,363

Tax Description

'orlr,iER -Rrtuisi ii C;iY 1-w270 CoM Ai

INTERSECTION OF N/ITNE MICHIGAN A\E AND

IJl LINE HAM1LTON STREET, TH N'LY ALNG SD

w/LrNE 611.00 FT TO A POB, TH WEST 194.40

FT, TH NORTH 49,50 ET, TH EAST 194.40 FT,

TH SOUTH 49.50 FT TO THE POB. PT OE A

PARCE], OT IAND LYING AT SW COR HAMILTON

AND IIASI]TEANW AIES.

a;i" a"i= / iniina"a.;

Publ ic

Improvement s

Dlrt Road

cravel Road

Paved Road

Stolm Sewer

S r dewa 1k

X liater

x Selier

E l ectric

Gas

Curb

Street Lights

SLandard Utrlities

Underground Lltils.

Topography of

Sile

Level

RoIling

Low

High

Lands caped

Swamp

l,l ooded

Pond

!iaterfront

Wet land

Flood Pl ain

sAD A1 /0t /2009 TNSPECTED

ss 08 /2'l /2001 TNSPECTED

SS O5/11l2005 ENTERED

La nd

Value

:4,100

28,000

:3,800

::,500

Bu 11d1nq

121/ 5 r:r0

10 ?, 000

95,500

9:,3tir

14 6, -tt{l

135,000

119, l{)0

111, ! 0il

Board of

14 6,200M

Tax abl e

VaIue

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Land value Estimates for Land Table 00028.28 UNIVERSITY VTLLAGE ASSOCIATION 2

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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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003805

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Ypsilanti (WASHTENAW)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Courtney

M.I.

Last Name

Borden

Firm Name (if any)

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

One S Huron St

City or Town

Ypsilanti

State

Michigan

ZIP Code

48197

Telephone Number

734-483-7117

Fax Number

E-mail Address

cborden@cityofypsilanti.com

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

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's 2024 SEV represents 50% of TCV and has been uniformly 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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? No

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

NA

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

NA

Under what statutory section was the Taxable Value uncapped?

NA

NA

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

NA

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? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

NA

List the date the exemption was denied:

NA

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

NA

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Real

Residential

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

Parcel Identification Number:

11-11-40-415-009

Classification of Property:

Real 

Residential

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

146200

Current Taxable Value as established by the BOR:

101045

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

292400

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

146200

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

101045

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Courtney Borden

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

AUG 07 204 

0B/00/2% 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputas. 

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 Dacision 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 

First Name 

Ml. 

Last Name/Company Name 

IAN 

GREENLEE 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48197 

Telephone Number 

Fax Number 

269-449-0144 

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

dfantera@fanteralaw.com 

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

First Name 

ML 

Last Name 

David 

R 

Fantera 

ERNE ER 

[oy 

1] R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

754-417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcal, are they contiguous er adjoining?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkali that apply) 

[{ True Cash and Taxable Value 

[1 Poverty Exemption 

[] Taxable Value Only (calcutation) 

1 Disabled Veterans Exemption 

{J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[1] exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Quatified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The property is worth $50,000 per apartment. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: [Mi] March 

| July 

[ul] December 

1 No, check the applicable reason(s): 

[| 

Not required to attend 

[a] Assessment Change Notice was not received by Petitioner 

take of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcel form for additional, sontiguous parcels, 

Parcel Identification Number: 

1111-11-40-415-009 

Bh 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Comynersial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utliity 

(shack one} 

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

146,200 

Current Taxable Value as established by the BOR: 

101,045 

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

100,000 

Multiply the True Cash Value by .6 and enter here, This is your contention of Assasged Value, 

50,000 

1 you believe the Taxable Vatue differs from your contention of Assessed Valus, enter your contention of Taxable Values. 

50,000 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribumal® 

Parcel identification Number: 

’ 

1111-11-40-415-009 

Current Classification of Property as estabiishad by Board of Review: 

- 

es 

- 

Real 

Personal 

{check one) 

ml 

Agricultural 

Commarclal 

 Industrinl 

Residential 

Thmber-Cutover 

Developmental 

Utllity 

{check one) 

What da you believe Is the property's olassification? 

Real 

Personal 

(check one) 

Agrioultural 

 Commarclal 

Industrial 

Residential 

Timber-Cutover 

 Devalopmentsl 

Willy 

 (chack ene) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee information 

Does the subject property have a Principal Resldence Exemption of at least 50% as of the date pf the filing of this petition? 

(m] Yes 

[A No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Examption? 

[ ves 

[dl no 

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 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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $600,000.00 

$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 

$260.00 

* 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 mall Glalms. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

A 

Pstitioner or Atte 

fl 

s

Page 5

03/20/202

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

Ian Greenlee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003805

City Of Ypsilanti,

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 16, 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

Ian Greenlee,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003805

City Of Ypsilanti,

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 16, 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.

Page 1

RECEIVED 

AUG 07 204 

0B/00/2% 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputas. 

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 Dacision 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 

First Name 

Ml. 

Last Name/Company Name 

IAN 

GREENLEE 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48197 

Telephone Number 

Fax Number 

269-449-0144 

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

dfantera@fanteralaw.com 

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

First Name 

ML 

Last Name 

David 

R 

Fantera 

ERNE ER 

[oy 

1] R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

754-417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcal, are they contiguous er adjoining?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkali that apply) 

[{ True Cash and Taxable Value 

[1 Poverty Exemption 

[] Taxable Value Only (calcutation) 

1 Disabled Veterans Exemption 

{J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[1] exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Quatified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The property is worth $50,000 per apartment. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: [Mi] March 

| July 

[ul] December 

1 No, check the applicable reason(s): 

[| 

Not required to attend 

[a] Assessment Change Notice was not received by Petitioner 

take of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcel form for additional, sontiguous parcels, 

Parcel Identification Number: 

1111-11-40-415-009 

Bh 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Comynersial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utliity 

(shack one} 

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

146,200 

Current Taxable Value as established by the BOR: 

101,045 

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

100,000 

Multiply the True Cash Value by .6 and enter here, This is your contention of Assasged Value, 

50,000 

1 you believe the Taxable Vatue differs from your contention of Assessed Valus, enter your contention of Taxable Values. 

50,000 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribumal® 

Parcel identification Number: 

’ 

1111-11-40-415-009 

Current Classification of Property as estabiishad by Board of Review: 

- 

es 

- 

Real 

Personal 

{check one) 

ml 

Agricultural 

Commarclal 

 Industrinl 

Residential 

Thmber-Cutover 

Developmental 

Utllity 

{check one) 

What da you believe Is the property's olassification? 

Real 

Personal 

(check one) 

Agrioultural 

 Commarclal 

Industrial 

Residential 

Timber-Cutover 

 Devalopmentsl 

Willy 

 (chack ene) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee information 

Does the subject property have a Principal Resldence Exemption of at least 50% as of the date pf the filing of this petition? 

(m] Yes 

[A No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Examption? 

[ ves 

[dl no 

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 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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $600,000.00 

$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 

$260.00 

* 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 mall Glalms. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

A 

Pstitioner or Atte 

fl 

s

Page 5

03/20/202

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