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. 25-002672 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002672 

Page 2 of 2 

 

(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, 

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: September 30, 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

MICHIGAN TAX TRIBUNAL 

RECEIVED 

SEP.§ 

0 2025 

Tranlnfor606 

 26059098-1 

09/29/25 

Chi: 

1848 

Ant: $50.00 

ID: 

FOLTER LAW GROUP 

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 

MTT Docket No.25-002672 

Clty of Detroit 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 2201663641 

(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) 

2025 

2,213,600 

178,177 

4, 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

2,000,000 

1,000,000 

179,177 

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. 25-002872 

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 

Pétitioner's rtp 

Printed An— Polter (P72591) 

Date: Aug 28, 2025 

ope of Respondenyy 

authorized 

fepresentative: 

1/4 

| Pp — 

Printed Name: Kevin Richard, Corp Counsel, 

I 

| | AN 

25 

a. ond 2 Sept AAS 

Alvin Horhn, City of Detroit Deputy CFO/

Page 3

{ 

i 

f 

Po lter fan CoaeriPn 

2600 W. Bic BEAVER RD, 

= 

suite L 100 

#2 

TRov, Ml 45084 

is

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

MICHIGAN TAX TRIBUNAL 

RECEIVED 

SEP.§ 

0 2025 

Tranlnfor606 

 26059098-1 

09/29/25 

Chi: 

1848 

Ant: $50.00 

ID: 

FOLTER LAW GROUP 

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 

MTT Docket No.25-002672 

Clty of Detroit 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Wayne 

County. 

2. 

Parcel Number: 2201663641 

(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) 

2025 

2,213,600 

178,177 

4, 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

™v 

2025 

2,000,000 

1,000,000 

179,177 

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. 25-002872 

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 

Pétitioner's rtp 

Printed An— Polter (P72591) 

Date: Aug 28, 2025 

ope of Respondenyy 

authorized 

fepresentative: 

1/4 

| Pp — 

Printed Name: Kevin Richard, Corp Counsel, 

I 

| | AN 

25 

a. ond 2 Sept AAS 

Alvin Horhn, City of Detroit Deputy CFO/

Page 3

{ 

i 

f 

Po lter fan CoaeriPn 

2600 W. Bic BEAVER RD, 

= 

suite L 100 

#2 

TRov, Ml 45084 

is

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

ID CAPITAL LLC, 

 

Petitioner, 

v. 

Docket No. 25-002672 

 

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.

Page 2

2 

 

12. Respondent admits. 

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

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

 

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.

Page 3

3 

 

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) 

Mary Beth Cobbs (P40080) 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Detroit, Michigan 48226 

(313) 237-3061 

Dated: September 8, 2025

Page 4

4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

ID CAPITAL LLC, 

 

Petitioner, 

v. 

Docket No. 25-002672 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On September 8, 2025, I served via 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: September 8, 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. 25-002672

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/

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 

JUL 292025 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

ID Capital LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

L/ 

MTT Docket No.25-002672 

City of Detroit 

, 

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 July 22.2025 

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): 

CAYMC 2 Woodward Ave Suite 130, Detroit, MI 48226 

2. 

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

2 Woodward Ave Suite 200, Detroit, MI 48226 

3. 

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

500 Griswold Street, Seventh Floor 

Detroit, Michigan 48226 

4. 

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

CAYMC, 2 Woodward Ave, Ste 201, 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): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

a 

LANSING 

DIRECTOR 

iD capital (Chaped 0) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

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 201Comm

Page 2

"MTT Docket No. 

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. 

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

local governmental unit): Detroit 

Petitioner's legal residence or principal office address is: 

1074 Seyburn 

Det., MI 48214 

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 

uniformity of the property or properties’ assessment

Page 3

"MTT Docket No. 

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 

2025 

4,427,200 

2,213,600 

179,177 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,500,000 

1,250,000 

179,177 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,927,200 

963,600 

0 

19. 

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

Reduction of TCV and accordingly AV/TV to more closely reflect accurate figures on 

comps, condition, income, vacancy, etc.

Page 4

‘MTT Docket No. 

Page 4 of 4 

ature o 

a 

ue Representative or, if none, Petitioner: 

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

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

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

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

T 

5/26/25, 1213 PM 

Parcel Number - 22016636-41 

| City of Detroit 

| BS&A Online 

21455 W SEVEN MILE 48219 

(Property Address) 

‘Parcel Number: 22016636-41 

Property Owner: 

|D CAPITAL, LLC 

Summary Information 

1 

> 

Commercial/Industrial Building Summary 

> 

Assessed Value: $2,213,600 

| 

- 

YrBuilt: 1963 

- 

# of Buildings: 4 

- 

Total Sq.Ft: 71,027 

> 

Property Tax information found 

| 

Item 10f20 

16 Images / 4 Sketches 

2014-04-21 

Owner and Taxpayer Information 

~~ 

Owner 

ID CAPITAL, LLC 

Taxpayer 

SEE OWNER INFORMATION 

1074 SEYBURN 

DETROIT, MI 48214 

General Information for Tax Year 2025 

Property Class 

201 COMMERCIAL-IMPROVED 

Unit 

01 CITY OF DETROIT 

School District 

DETROIT CITY SCHOOL 

Assessed Value 

$2,213,600 

| 

DISTRICT 

~~ 

WARD# 

22 

Taxable Value 

$179,177 

~ 

COUNCIL# 

1 

State Equalized Value 

$2,213,600 

PP CODE# 

Not Available 

Date of Last Name Change 

02/07/2008 

RELATED # 

Not Available 

Notes 

Not Available 

| 

Historical District 

Not Available 

Census Block Group 

Not Available 

| 

HOPE# 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

Homestead Date 

* No Data to Display 

June 1st 

By continuing to use this website you agree to the BS&A Online Terms of Use. x 

https://bsaonline.com/SiteSearch/SiteSearchDetails?SearchFocus=Tax&SearchCategory=Parcel +Number&SearchText=22016636-41&uid=155&Pagelndex=1&Referenc

|

Page 6

Stephen Polter 

From: 

Stephen Polter 

Sent: 

Friday, May 23, 2025 1:55 PM 

To: 

Kevin Richard 

Subject: 

RE: ID Capital - IDRE (very colorful email, but not by design, just something odd 

occurred and couldn't figure out how to reverse) 

Kevin] 

Nice talk yest. 

| feel you and 

| will work well together on these and in the future and I'm 

glad you are Perry's heir to the throne. You likely already have the below from previous 

when you were cc'd as 

| always did when communicating/corresponding with Perry. 

But figured I'd double up here so that you have, and you can relay to assessor if he 

doesn't already have. 

Always, maintained, very

Page 7

Detroi

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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, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002672

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: July 9, 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

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

a 

LANSING 

DIRECTOR 

iD capital (Chaped 0) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

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 201Comm

Page 2

"MTT Docket No. 

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. 

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

local governmental unit): Detroit 

Petitioner's legal residence or principal office address is: 

1074 Seyburn 

Det., MI 48214 

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 

uniformity of the property or properties’ assessment

Page 3

"MTT Docket No. 

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 

2025 

4,427,200 

2,213,600 

179,177 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,500,000 

1,250,000 

179,177 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,927,200 

963,600 

0 

19. 

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

Reduction of TCV and accordingly AV/TV to more closely reflect accurate figures on 

comps, condition, income, vacancy, etc.

Page 4

‘MTT Docket No. 

Page 4 of 4 

ature o 

a 

ue Representative or, if none, Petitioner: 

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

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

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

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

T 

5/26/25, 1213 PM 

Parcel Number - 22016636-41 

| City of Detroit 

| BS&A Online 

21455 W SEVEN MILE 48219 

(Property Address) 

‘Parcel Number: 22016636-41 

Property Owner: 

|D CAPITAL, LLC 

Summary Information 

1 

> 

Commercial/Industrial Building Summary 

> 

Assessed Value: $2,213,600 

| 

- 

YrBuilt: 1963 

- 

# of Buildings: 4 

- 

Total Sq.Ft: 71,027 

> 

Property Tax information found 

| 

Item 10f20 

16 Images / 4 Sketches 

2014-04-21 

Owner and Taxpayer Information 

~~ 

Owner 

ID CAPITAL, LLC 

Taxpayer 

SEE OWNER INFORMATION 

1074 SEYBURN 

DETROIT, MI 48214 

General Information for Tax Year 2025 

Property Class 

201 COMMERCIAL-IMPROVED 

Unit 

01 CITY OF DETROIT 

School District 

DETROIT CITY SCHOOL 

Assessed Value 

$2,213,600 

| 

DISTRICT 

~~ 

WARD# 

22 

Taxable Value 

$179,177 

~ 

COUNCIL# 

1 

State Equalized Value 

$2,213,600 

PP CODE# 

Not Available 

Date of Last Name Change 

02/07/2008 

RELATED # 

Not Available 

Notes 

Not Available 

| 

Historical District 

Not Available 

Census Block Group 

Not Available 

| 

HOPE# 

Not Available 

Exemption 

No Data to Display 

Principal Residence Exemption Information 

Homestead Date 

* No Data to Display 

June 1st 

By continuing to use this website you agree to the BS&A Online Terms of Use. x 

https://bsaonline.com/SiteSearch/SiteSearchDetails?SearchFocus=Tax&SearchCategory=Parcel +Number&SearchText=22016636-41&uid=155&Pagelndex=1&Referenc

|

Page 6

Stephen Polter 

From: 

Stephen Polter 

Sent: 

Friday, May 23, 2025 1:55 PM 

To: 

Kevin Richard 

Subject: 

RE: ID Capital - IDRE (very colorful email, but not by design, just something odd 

occurred and couldn't figure out how to reverse) 

Kevin] 

Nice talk yest. 

| feel you and 

| will work well together on these and in the future and I'm 

glad you are Perry's heir to the throne. You likely already have the below from previous 

when you were cc'd as 

| always did when communicating/corresponding with Perry. 

But figured I'd double up here so that you have, and you can relay to assessor if he 

doesn't already have. 

Always, maintained, very

Page 7

Detroi

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