Id Capital LLC, Petitioner Vs. 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 

ID Capital LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004251 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-004251 

Page 2 of 2 

 

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

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

the rate of 9.47%, and (viii) 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: October 21, 2025 

sb 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

RECEIVED 

focr 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSNG 

DIRECTOR 

ID Capital LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.24-00¢/2S) 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 22016636-41 

: 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

2,088,600 

173,790 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

2,000,000 

1,000,000 

173,790 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-004 25) 

Page 

2 of 2 

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 

of Petitioner's ay 

tative or, 

e, Petitioner: 

Printed Name: Stephen Potter (P72501) 

Date: Aug 28, 2025 

yw Te representative: 

i 

Printed an Kevin Richard, Corp Counsel, Detroit 

Date: ging 

Jn] | L(). 

2 Spt 2a C 

Alvin Horhn, = of Detroit Deputy CFO/Assessor

Page 3

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| TROY, MI 48084 

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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

RECEIVED 

focr 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSNG 

DIRECTOR 

ID Capital LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket N0.24-00¢/2S) 

City of Detroit 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 22016636-41 

: 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

2,088,600 

173,790 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

2,000,000 

1,000,000 

173,790 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-004 25) 

Page 

2 of 2 

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 

of Petitioner's ay 

tative or, 

e, Petitioner: 

Printed Name: Stephen Potter (P72501) 

Date: Aug 28, 2025 

yw Te representative: 

i 

Printed an Kevin Richard, Corp Counsel, Detroit 

Date: ging 

Jn] | L(). 

2 Spt 2a C 

Alvin Horhn, = of Detroit Deputy CFO/Assessor

Page 3

PQLTER LAW GROUP 

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2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

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$0. id “ec 

[2 

US POSTAG 

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FIRST-CLAS® A 

0635000226838. 

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Co S033) 

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my ML Li§909 

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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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

ID Capital LLC 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-004251 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

states that on Oct 10, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

City of Detroit CAYMC Bldg. 

2 Woodward Ave., Ste 130, Det. MI 48226 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

CAYMC Bldg. 

2 Woodward Ave., Ste 200, Det., MI 48226 

3. 

County Equalization Director (via first class mail or personal service): 

400 Monroe 3. 

Det, MI 

4 K22( 

4. 

County Clerk (via first class mail or personal service): 

CAYMC Bldg. 

2 Woodward Ave., Ste 502, Det., MI 48226 

5. 

Secretary of the local school board (via first class mail or personal service): 

3011 W Grand Blvd. 

Detroit, MI 48202 

6. 

State Treasurer (via first class mail):

Page 2

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2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

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Page 1

RECEIVED 

0CT1 7 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ID Capital LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

rd 

MTT Docket No.24-00 

42511 

City of Detroit 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 22016636-41 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

x 

real personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? __ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4, 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201Ccomm

Page 2

MTT Docket No. 24-00 425] 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Wayne 

County. The 

property or properties’ address is: 

21455 W 7 Mi Rd. 

Detroit MI 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Det 

Petitioner's legal residence or principal office address is: 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? __ Yes __ No

Page 3

MTT Docket No. 24-0025) 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or vears (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

4,177,200 

2,088,600 

173,790 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

3,000,000 

1,500,000 

173,790 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

1,177,200 

588,600 

0 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of SEV accordingly

Page 4

MTT Docket No. 24-004251 

Page 4 of 4 

Signature 

of Petitioner's Authori 

oe Representa pon, LiF lion: 

pig 

2 

[| 

7 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Stephen Polter I 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: Aug 28, 2025

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ID CAPITAL LLC, 

Petitioner, 

v. 

Docket No. 24-004251 

CITY OF DETROIT, 

Respondent. 

/ 

ANSWER 

RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter 

states as follows: 

1. 

Respondent admits. 

2. 

Respondent admits. 

3. 

No response necessary 

4. 

No response necessary. 

5. 

No response necessary. 

6. 

Respondent admits.

Page 6

13.

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ID CAPITAL LLC, 

 

Petitioner, 

v. 

Docket No. 24-004251 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

ANSWER 

 

RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter 

states as follows: 

1. Respondent admits. 

2. Respondent admits. 

 

3. No response necessary 

 

4. No response necessary. 

 

5. No response necessary. 

 

6. Respondent admits. 

7. No response required. 

8. No response required. 

9. No response required. 

10. Respondent admits. 

11. Respondent admits. 

12. No response necessary.

Page 2

2 

 

13. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues 

involving true cash and taxable values, however, Respondent denies that any such 

allegations have merit. 

14. Respondent admits. 

 

15. No response necessary. 

 

16. Respondent admits. 

 

17. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

18. Based solely upon Petitioner’s unsubstantiated value contentions Respondent admits. 

19. Prayer for relief. No response required. 

20. No response necessary. 

 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

 

3. Petitioner lacks standing. 

 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the petition in this matter and award costs and attorney fees. 

Respectfully Submitted, 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Detroit, Michigan 48226 

(313) 237-3061 

Dated: October 7, 2025

Page 3

3 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ID CAPITAL LLC, 

 

Petitioner, 

v. 

Docket No. 24-004251 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On October 7, 2025, I mailed by email a copy of Respondent’s Answer with Affirmative Defenses 

in the instant matter to: 

 

Steven Polter 

spolter@polterlaw.com 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

Senior Assistant Corporation Counsel 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Dated: October 7, 2025 

Detroit, Michigan 48226

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

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 24-004251

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

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

2 Woodward Avenue, Suite 500

City of Detroit Law Department

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3061

Fax Number

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

richkc@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C Richard

/s/

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Page 1

RECEIVED 

~ 

SEP.302025 

i 

f 

TranInfo:4606 

 26059105-1 

09/29/25 

Chih: 

1852 

fat: $50.00 

1D: 

FOLTER LAW GROUF 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ID Capital LLC 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-00 

City of Detrolt 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 22016636-41 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

2,088,600 

173,790 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Vv 

2024 

2,000,000 

1,000,000 

173,780 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-00 

Page 2 of 2 

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 of Petitioner's Authorized Berpee te or, if none, Petitioner: 

OA 

Printed Name; Stephen Potter (P72581) 

Date: Aug 28, 2025 

a 

re representative: 

vy 

Printed ar Kevin Richard, Corp Counsel, Detroit 

Date: Arar 

J wll () 

2 opt 2s

Page 3

2600 W. Bic BEAVER RD, 

SulTe L 100 

Bi: Trov, MI 45084 

CE

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 

ID Capital LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004251 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation filed on September 24, 2025, 

and finds denial appropriate for the following reasons: 

 

1. Petitioner has not paid the appropriate filing fee as required by TTR 223; 

2. Petitioner has not served the proper parties as required by TTR 227; and 

3. Respondent has not filed an answer as required by TTR 235. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that this case will be placed on a Prehearing General Call 

in the normal course of scheduling. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation, and filing fee is 

required for any future settlement. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: October 3, 2025 

jcg 

 

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

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

ID Capital LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004251

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: October 3, 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

ID Capital LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004251

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: October 3, 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

Page 3

STA

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Page 1

RECEIVED 

~ 

SEP.302025 

i 

f 

TranInfo:4606 

 26059105-1 

09/29/25 

Chih: 

1852 

fat: $50.00 

1D: 

FOLTER LAW GROUF 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ID Capital LLC 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-00 

City of Detrolt 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 22016636-41 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

2,088,600 

173,790 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Vv 

2024 

2,000,000 

1,000,000 

173,780 

5. 

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

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

omitted property etc.)

Page 2

MTT Docket No. 24-00 

Page 2 of 2 

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 of Petitioner's Authorized Berpee te or, if none, Petitioner: 

OA 

Printed Name; Stephen Potter (P72581) 

Date: Aug 28, 2025 

a 

re representative: 

vy 

Printed ar Kevin Richard, Corp Counsel, Detroit 

Date: Arar 

J wll () 

2 opt 2s

Page 3

2600 W. Bic BEAVER RD, 

SulTe L 100 

Bi: Trov, MI 45084 

CE

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Page 1

RECEIVED 

SEP 80 2025 

Traninfo:4606 

260591031 

09/29/25 

MICHIGAN TAX TRIBUNAL 

Chkfi: 

1853 

Amt: $50.00 

ID: 

POLTER LAW GROUP 

STATE OF MICHIGAN 

DEPT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ID Capital LLC 

Petitioner, 

Vv. 

City of Detroit, 

Respondent. 

STEPHEN POLTER (P72591) 

POLTER LAW GROUP 

Attorneys for Petitioner 

2600 W Big Beaver, Ste L100 

Troy, MI 48084 

248-213-6800 

248-213-6801 (fax) 

spoltes@poltetlaw.com 

MICHIGAN TAX TRIBUNAL 

MTT DOCKET: 24-002460 

MOTION TO SEVER 

KEVIN RICHARD, ESQ. 

CITY OF DET. CORP COUNSEL 

Attorneys fot Respondent 

CAYMC - 2 Woodwatd Ave., Ste 500 

Detroit, MI 48226 

313-237-3039 

313-224-5505 

yunp@detroitmi.gov 

Petitioner, 

through 

its 

counsel, 

Poltet 

Law 

Group, 

and 

pursuant 

to 

MIT 

R 

79210231, hereby moves this Tribunal for an Otdet seveting Parcel # 22016636-41 from the 

other two 

(2) contiguous 

parcels 

(22121161-7 and 22121168), 

and 

requests 

that 

this Court 

allow 

for 

a 

sepatate 

petition 

accordingly. 

(attached 

heteto) 

addressing 

that 

seveted 

parcel 

to proceed 

BACKGROUND and PROCEDURAL HISTORY 

On or about May 31, 2024, Petitioner, through 

its counsel, Polter Law Group, filed 

a

Page 2

In the interim, the entire three-parcel property tax appeal was settled among the parties 

(see respective stipulations attached hereto). 

Upon Counsel inquiting of the MTT as to the proper remedy, it was advised to do the following: 

1. 

File this Motion to Sever; 

2. 

File an amended petition for that one non-contiguous parcel as mote fully 

desctibed above; 

3. 

File two stipulations, as follows: 

a. 

Two contiguous parcels; 

b. 

One non-contiguous parcel. 

REQUEST FOR RELIEF and CONCLUSION 

Petitioner, therefore, respectfully tequests 

that the Tribunal issue an order granting the 

severing accordingly, so that each of the two may be addressed sepatately in a manner that promotes 

efficiency, clatity, and faimess. 

WHEREFORE, Petitioner requests that the Michigan Tax Tribunal grant this Motion and 

sever fot sepatate determination, (all of which ultimately ate settled according to the enclosed 

stipulations).

Page 3

ATT 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

D Caplal LLC 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-00-— 

City of Detroit 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 22016636-41 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is x__real ____personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___ Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary):

Page 4

MTT Docket No, 24-00-— 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

4,177,200 

2,088,600 

173,790 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

3,000,000 

1,500,000 

173,790 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

1,177,200 

588,600 

0 

19. 

Petitioner requests the following relief (attach additional page if necessary). 

Reduction of SEV accordingly

Page 5

MTT Docket No. 24-00-—- 

Page 4 of 4 

Sign 

titigner's 

A thorized Represefale of)

Page 6

S

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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 

ID Capital LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket Nos. 24-002460 & 

 

 

 24-004251 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION TO SEVER 

 

ORDER SEVERING PARCEL NO 22016636-41 FROM MTT DOCKET NO. 24-002460 

 

ORDER ASSIGNING PARCEL NO. 22016636-41 TO MTT DOCKET NO. 24-004251 

 

On September 24, 2025, Petitioner filed a Motion to Sever (motion) Parcel No. 

22016636-41 from this case. Petitioner’s initial petition identified three contiguous 

parcels it intended to appeal, Parcel Nos. 22121161-7, 22121168, and 22016636-041. 

With the filing of this motion, the parties filed a Joint Stipulation for Entry of Contest 

Judgment settling Parcel Nos. 22121168 and 22121161-7, and a severed Entire 

Tribunal petition for Parcel No. 22016636-41. 

 

In its motion, Petitioner admits that Parcel No. 22016636-041 is not contiguous to the 

other two parcels under appeal and Petitioner inadvertently believed it was at the time 

of filing its petition. Petitioner requests the Tribunal sever the non-contiguous parcel 

from this case and assign it a new Docket No. 

 

The Tribunal’s “Glossary of Terms” defines contiguous as “adjoining (i.e., next to each 

other).” Parcel No. 22016636-041 does not satisfy this requirement. The property, as 

stated by Petitioner, is separated from the other parcels under appeal and not directly 

connected to the other two parcels under appeal. 

 

Given the above, the Tribunal finds good cause to grant Petitioner’s motion and sever 

Parcel No. 22016636-041 from this case. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Sever is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2024 tax year 

concerning Parcel No. 22016636-041 is SEVERED from MTT Docket No. 24-002460.

Page 2

MTT Docket Nos. 24-002460 & 24-004251 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Parcel No. 22016636-041 is ASSIGNED to MTT 

Docket No. 24-004251. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following within 21 days1: 

 

1. Remit the petition filing fee for MTT Docket No. 24-004251 as required by TTR 

223; and 

2. Serve the severed petition on all parties identified in TTR 227 and file proof of 

service of the same. 

 

Failure to complete the above will result in Petitioner being held in default.2 

 

IT IS FURTHER ORDERED that Respondent must file an answer in MTT Docket No. 

24-004251 within 28 days of service of the petition.3 

 

IT IS FURTHER ORDERED that the appeal in MTT Docket No. 24-002460 will continue 

for Parcel Nos. 22121161-7 and 22121168. 

 

 

Entered: October 3, 2025 

 

By _______________________________ 

jcg 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

 

 

1 See TTR 227(5). 

2 See TTR 237. 

3 See TTR 235(1).

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 

ID Capital LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket Nos. 24-002460 & 

 

 

 24-004251 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING PETITIONER’S MOTION TO SEVER 

 

ORDER SEVERING PARCEL NO 22016636-41 FROM MTT DOCKET NO. 24-002460 

 

ORDER ASSIGNING PARCEL NO. 22016636-41 TO MTT DOCKET NO. 24-004251 

 

On September 24, 2025, Petitioner filed a Motion to Sever (motion) Parcel No. 

22016636-41 from this case. Petitioner’s initial petition identified three contiguous 

parcels it intended to appeal, Parcel Nos. 22121161-7, 22121168, and 22016636-041. 

With the filing of this motion, the parties filed a Joint Stipulation for Entry of Contest 

Judgment settling Parcel Nos. 22121168 and 22121161-7, and a severed Entire 

Tribunal petition for Parcel No. 22016636-41. 

 

In its motion, Petitioner admits that Parcel No. 22016636-041 is not contiguous to the 

other two parcels under appeal and Petitioner inadvertently believed it was at the time 

of filing its petition. Petitioner requests the Tribunal sever the non-contiguous parcel 

from this case and assign it a new Docket No. 

 

The Tribunal’s “Glossary of Terms” defines contiguous as “adjoining (i.e., next to each 

other).” Parcel No. 22016636-041 does not satisfy this requirement. The property, as 

stated by Petitioner, is separated from the other parcels under appeal and not directly 

connected to the other two parcels under appeal. 

 

Given the above, the Tribunal finds good cause to grant Petitioner’s motion and sever 

Parcel No. 22016636-041 from this case. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Sever is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2024 tax year 

concerning Parcel No. 22016636-041 is SEVERED from MTT Docket No. 24-002460.

Page 2

MTT Docket Nos. 24-002460 & 24-004251 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Parcel No. 22016636-041 is ASSIGNED to MTT 

Docket No. 24-004251. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following within 21 days1: 

 

1. Remit the petition filing fee for MTT Docket No. 24-004251 as required by TTR 

223; and 

2. Serve the severed petition on all parties identified in TTR 227 and file proof of 

service of the same. 

 

Failure to complete the above will result in Petitioner being held in default.2 

 

IT IS FURTHER ORDERED that Respondent must file an answer in MTT Docket No. 

24-004251 within 28 days of service of the petition.3 

 

IT IS FURTHER ORDERED that the appeal in MTT Docket No. 24-002460 will continue 

for Parcel Nos. 22121161-7 and 22121168. 

 

 

Entered: October 3, 2025 

 

By _______________________________ 

jcg 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

 

 

1 See TTR 227(5). 

2 See TTR 237. 

3 See TTR 235(1).

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.