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. 25-002673 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

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. 25-002673 

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: October 2, 2025 

gc 

 

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

GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

SEP 3 0 2025 

ETT, 

MICHIGAN TAX TRIBUNAL iE 

ID Capital LLC 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

Vv 

Petitioner(s) 

City of Detroit 

Respondent(s) 

TranInfo:4606 

 26059099-1 

09/29/25 

Chih: 

1849 

fmt: $50.00 

ID: 

POLTER LAW GROUR 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.25-002673 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in Wayne 

(VALUATION) 

2. 

Parcel Number: multi attached 

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

Form addressing all other parcels at issue.) 

County. 

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) 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

v 

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. 25-002673 

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) 

soni 

etitioner's misma 

sr 

7 

OI 

Printed Name: Stephen Polter (P72591) 

Date: Aug 28, 2025 

nl 

Tl 

Printed Name; Kevin Richard, Corp Counsel, Detroit 

Dat 

e 

JC [2 0 | 25 

Jig 

ls representative: 

( Noe 

3Gept 20g 

¥ 

1 

Alvin Horhn, City of Detroit Deputy CFO/

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

1D Capital LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002673 

City of Detroit 

i 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM: 

__ OF1__ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value | Taxable Value 

2025 

22121161-7 

961,200 

116,464 

2025 

22121168 

1,158,700 

116,464 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

22121161-7 

1,500,000 

750,000 

116,464 

2025 

22121168 

1,750,000 

875,000 

114,464

Page 4

< 

i 

BP) 

Ho lee Fe Cizerifooe 

2600 W. Bic BEAVER RD, 

= 

Sure L 100 

#5 

Troy, Ml 45084 

‘

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 

RECEIVED 

SEP 3 0 2025 

ETT, 

MICHIGAN TAX TRIBUNAL iE 

ID Capital LLC 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

LANSING 

Vv 

Petitioner(s) 

City of Detroit 

Respondent(s) 

TranInfo:4606 

 26059099-1 

09/29/25 

Chih: 

1849 

fmt: $50.00 

ID: 

POLTER LAW GROUR 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.25-002673 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in Wayne 

(VALUATION) 

2. 

Parcel Number: multi attached 

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

Form addressing all other parcels at issue.) 

County. 

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) 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

v 

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. 25-002673 

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) 

soni 

etitioner's misma 

sr 

7 

OI 

Printed Name: Stephen Polter (P72591) 

Date: Aug 28, 2025 

nl 

Tl 

Printed Name; Kevin Richard, Corp Counsel, Detroit 

Dat 

e 

JC [2 0 | 25 

Jig 

ls representative: 

( Noe 

3Gept 20g 

¥ 

1 

Alvin Horhn, City of Detroit Deputy CFO/

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

1D Capital LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002673 

City of Detroit 

i 

Respondent(s) 

PROPERTY STIPULATION — MULTIPLE PARCEL FORM: 

__ OF1__ 

(To be attached to a completed Stipulation for Entry of Consent Judgment.) 

1. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

Assessed Value | Taxable Value 

2025 

22121161-7 

961,200 

116,464 

2025 

22121168 

1,158,700 

116,464 

2. The values for the property identified herein as stipulated by the parties for 

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

22121161-7 

1,500,000 

750,000 

116,464 

2025 

22121168 

1,750,000 

875,000 

114,464

Page 4

< 

i 

BP) 

Ho lee Fe Cizerifooe 

2600 W. Bic BEAVER RD, 

= 

Sure L 100 

#5 

Troy, Ml 45084 

‘

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. 25-002673 

 

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. Respondent admits. 

 

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. 

13. Respondent admits. 

14. 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. 

15. Respondent admits. 

 

16. No response necessary. 

 

17. Respondent admits. 

 

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

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

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

20. Prayer for relief. No response required. 

21. 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. 25-002673 

 

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

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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. 25-002673

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 

JUL 2.9 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) 

od 

MTT Docket No. 25-002673 

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 2.72025 

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 mall 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):

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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Page 1

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ID Capital LLC 

( Pierre Urner) 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

City of Detroit 

, 

Respondent(s) 

Li 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: attached multi 

(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? x 

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: 

19301, 19255 Shiawassee 

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 

attached 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

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 

orized 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

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, 

\ 

MTT Docket No. 

City of Detroit 

, 

Respondent. 

MULTIPLE PARCEL ANSWERFORM 1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

22121161-7 

R 

201Comm 

2025 

22121168 

R 

201Comm 

2. 

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

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

22121161-7 

1,922,400 

961,200 

116,464 

2025 

22121168 

2,317,400 

1,158,700 

116,464

Page 6

" MTT Docket No. 

Page 2 of 2 

3. 

Respondent contends that the values for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2025 

22121161-7 

1,000,000 

500,000 

116,464 

2025 

22121168 

1,000,000 

500,000 

116,464 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

22121161-7 

922,400 

461,200 

0 

2025 

22121168 

1,317,400 

658,700 

0

Page 7

5/26/25, 12:11 PM 

Parcel Number - 22121161-7 

| City of Detroit 

| BS&A Online 

19301 SHIAWASSEE 48219 

(Property Address) 

Parcel Number: 22121161-7 

Property Owner: 

ID CAPITAL, LLC 

Summary Information 

> 

Commercial/Industrial Building Summary 

> 

Assessed Value: $961,200 

| 

| 

- 

Yr Built: 1963 

- 

# of Buildings: 2 

- 

Total Sq.Ft: 33,640 

> 

Property Tax information found 

Owner and Taxpayer Information 

Amou

Curren

Owner 

ID CAPITAL, LLC 

Taxpayer 

SEE OWNER 

1074 SEYBURN 

INFORMATION 

DETROIT, MI 48214 

Legal Description 

W SHIAWASSEE 54 THRU 47 EWERS SUB L40 P25 PLATS, WCR 22/361 400 X 132 

Other Information 

You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. 

Enter a Payment Date 

5/26/2025 

| 

| Recalculate 

By continuing to use this website you agree

Page 8

5/

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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.: 25-002673

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

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Page 1

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

ID Capital LLC 

( Pierre Urner) 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

City of Detroit 

, 

Respondent(s) 

Li 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: attached multi 

(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? x 

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: 

19301, 19255 Shiawassee 

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 

attached 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

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 

orized 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

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, 

\ 

MTT Docket No. 

City of Detroit 

, 

Respondent. 

MULTIPLE PARCEL ANSWERFORM 1 

OF 1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2025 

22121161-7 

R 

201Comm 

2025 

22121168 

R 

201Comm 

2. 

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

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2025 

22121161-7 

1,922,400 

961,200 

116,464 

2025 

22121168 

2,317,400 

1,158,700 

116,464

Page 6

" MTT Docket No. 

Page 2 of 2 

3. 

Respondent contends that the values for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2025 

22121161-7 

1,000,000 

500,000 

116,464 

2025 

22121168 

1,000,000 

500,000 

116,464 

4. 

The values in dispute for the property identified herein are: 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

22121161-7 

922,400 

461,200 

0 

2025 

22121168 

1,317,400 

658,700 

0

Page 7

5/26/25, 12:11 PM 

Parcel Number - 22121161-7 

| City of Detroit 

| BS&A Online 

19301 SHIAWASSEE 48219 

(Property Address) 

Parcel Number: 22121161-7 

Property Owner: 

ID CAPITAL, LLC 

Summary Information 

> 

Commercial/Industrial Building Summary 

> 

Assessed Value: $961,200 

| 

| 

- 

Yr Built: 1963 

- 

# of Buildings: 2 

- 

Total Sq.Ft: 33,640 

> 

Property Tax information found 

Owner and Taxpayer Information 

Amou

Curren

Owner 

ID CAPITAL, LLC 

Taxpayer 

SEE OWNER 

1074 SEYBURN 

INFORMATION 

DETROIT, MI 48214 

Legal Description 

W SHIAWASSEE 54 THRU 47 EWERS SUB L40 P25 PLATS, WCR 22/361 400 X 132 

Other Information 

You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. 

Enter a Payment Date 

5/26/2025 

| 

| Recalculate 

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5/

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