Jasdeep Mann Petitioner Vs. City Of Farmington Hills Respondent
- Petitioner
- Jasdeep Mann
- Respondent
- City Of Farmington Hills
Case overview
- Docket number
- 26-001404-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 08/11/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/11/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/11/2026 | Not recorded | Download |
| 2 | Evidence was received. | Not recorded | Not recorded | 05/28/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Read document text excerpt
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 Jasdeep Mann, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001404 City Of Farmington Hills, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 26-001404 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: August 11, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Jasdeep Mann, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001404 City Of Farmington Hills, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The issue in this case is already pending in another case and, as such, this appeal is duplicative and shall be dismissed. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 4
MTT Docket No. 26-001404 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: August 11, 2026 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 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 ·
Page 6
MTT
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL JASDEEP MANN, 6630 Colby Lane Bloomfield Hills, MI 48301 Phone: (313) 580-5734 Email: jasdeepmann2@gmail.com Petitioner, CITY OF FARMINGTON HILLS, Assessors Office 31555 W. Eleven Mile Road Farmington Hills, MI 48336 Respondent. Docket No.: Tax Year(s) at Issue: 2026 Petition Number (Board of Review): 893 PETITION TO THE MICHIGAN TAX TRIBUNAL (Entire Tribunal — Valuation Appeal) L INTRODUCTION
Page 2
Property Address: 29033 Grand River Avenue, Farmington Hills, MI 48336 Property Classification: 202 — Commercial Property Description: Vacant commercial lot, unimproved, no structures Petitioner appealed to the City of Farmington Hills Board of Review on February 27, 2026. The Board of Review issued its decision on April 6, 2026 (Petition Number 893), denying any reduction and maintaining the current assessment. The Board's only stated rationale was: "IN LINE WITH CURRENT MARKET." No specific market evidence or comparable sales were cited in support of this conclusory determination. II. JURISDICTIONAL STATEMENT This Petition is timely filed within the statutory deadline of May 31, 2026 for commercial real property, pursuant to MCL 205.735a(6). Petitioner appeared before the Board of Review as required by MCL 211.30. The Board of Review issued its decision on April 6, 2026. The Michigan Tax Tribunal has jurisdiction over this matter pursuant to MCL 205.731 et seq. III. ASSESSMENT AT ISSUE The following values are at issue: 2026 Assessed Value 2026 Taxable Value (SEV) Assessor's Value $126,730 $122,240 Board of Review Value $126,730 (no change) $122,240 (no change) Implied True Cash Value | $253,460 — (SEVx2) Petitioner's Requested SEV | $75,000 To be adjusted accordingly The current assessment implies a true cash value of $253,460. Petitioner contends this exceeds 50% of the property’s true cash value as determined by actual market evidence, and requests the assessed value be reduced to $75,000 (reflecting a true cash value of $150,000). IV. STATEMENT OF FACTS
Page 3
2. At the time of acquisition, the property contained an approximately 5,000 square foot commercial building that was in severe disrepair and actively sinking. 3. In December 2012, Petitioner contracted with Walker Construction, Inc. of Macomb, Michigan for the complete demolition of the sinking building at a cost of $10,000. The scope of work included: demolition and legal disposal of all debris; removal of all blocks, concrete, footings, and asphalt; environmental asbestos reporting to the DEQ; City of Farmington Hills demolition permit and soil erosion permit; water and sewer disconnect; rodent control; backfill with clean workable dirt, grading, and seeding. Demolition was completed in January 2013. 4. The property has remained a vacant, unimproved lot since the building demolition in early 2013 — a period of over thirteen (13) years. B. Tax Burden and Total Investment 5. Since acquiring the property, Petitioner has paid approximately $101,000 in property taxes over 13 years (2013-2025). Documented property tax payments for the period 2019-2025 total $47,229.29, as evidenced by tax records attached hereto. Taxes for the period 2013-2018 are conservatively estimated at approximately $54,000 based on the documented trend. Documented property tax payments (2019-2025): Year Summer Winter Annual Total 2025 $6,571.52 $314.65 $6,886.17 2024 $6,403.15 $306.98 $6,710.13 2023 $6,117.59 $259.15 $6,376.74 2022 $5,831.89 $246.83 $6,078.72 2021 $5,692.61 $243.08 $5,935.69 2020 $6,031.93 $243.67 $6,275.60 2019 $8,613.68 $352.56 $8,966.24 TOTAL (2019-2025) | $47,229.29 6. Petitioner’s total documented investment in this property is as follows: » Tax sale purchase price (2012): $30,000 * Building demolition — Walker Construction (2012/2013): $10,000 « Property taxes paid (2013-2025, estimated): ~$101,000
Page 4
implying a true cash value of $253,460 bears no relationship to this economic reality. 7. The property is located on Grand River Avenue in Farmington Hills, situated between a used-car dealership and an auto repair/transmission facility. These surrounding uses significantly depress the property’s marketability and value. 8. Petitioner made multiple attempts to develop the property over the years following acquisition. Despite these efforts, development proved infeasible due to the constrained nature of the site, the surrounding commercial uses, and limited market demand along this section of the corridor. 9. Petitioner has actively marketed the property for sale for approximately four (4) years. Despite continuous and active marketing efforts, the property has failed to sell. 10. During the entire four-year marketing period, the only offer received was approximately $150,000, from a prospective buyer intending to use the property for light industrial purposes. This offer may require a rezoning process, adding cost and uncertainty for any potential buyer. 11. The $150,000 offer represents the best and only evidence of what a willing buyer in the open market would pay for this property — the very definition of true cash value under Michigan law. 12. The current SEV of $126,730 implies a true cash value of $253,460, which is 69% higher than the only real offer this property has attracted in four years of active marketing. 13. No improvements, development, or physical changes have been made to the property that would justify any increase in assessed value. 14. The surrounding Grand River Avenue commercial corridor continues to experience increased vacancy, business closures, and limited new investment. 15. Petitioner has served for the past ten years as a member of the Grand River Corridor Improvement Authority and has direct, personal knowledge of the corridor’s ongoing economic and market challenges. 16. The property generates no income and has produced no revenue during Petitioner’s
Page 5
Afte
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Jasdeep M.I. Last Name/Company Name Mann Home Address (No., Street, P.O. Box or Rural Route) 6630 Colby Lane City or Town Bloomfield Hills State Michigan ZIP Code 48301 Telephone Number 3135805734 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jasdeepmann2@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Issue Please designate one: Equalization Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 29033 Grand River Avenue Farmington Hills
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48336 Taxing Authority (City or Township) City Of Farmington Hills (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) If “Other”, please explain: Section 7: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 8: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jasdeep Mann Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052686922511 Supporting Waiver Documents:
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.
Read document text excerpt
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 Jasdeep Mann, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001404 City Of Farmington Hills, 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: August 11, 2026 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.
Read document text excerpt
Page 1
Celi A Assessors Office FARM | NGTON (248) 871-2470 H ILLS Fax (248) 871-2471 31555 Eleven Mile Road, Farmington Hills, MI 48336-1165 April 6, 2026 MANN, JASDEEP 6630 COLBY LN p Add BLOOMFIELD HILLS, MI 48301 xoperty Address 29033 GRAND RIVER Parcel ID Number: ~~ 22-23-36-306-013 Petition Number: 893 The Board of Review has reviewed your appeal for 2026 and has made the following decision: 2026 Assessed Value 2026 Taxable Value Beginning Value 126,730 122,240 Amount of Change 0 0 Board of Review Value 126,730 122,240 Board of Review Comments: IN LINE WITH CURRENT MARKET If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The Petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing, MI 48909, by June 30.
Page 2
PROPERTY TAX ASSESSMENT APPEAL Date: February 27, 2026 City of Farmington Hills Board of Review Assessors Office 31555 W. Eleven Mile Rd. Farmington Hills, MI 48336-2132 RE: 2026 Assessment Appeal Parcel Number: 22-23-36-306-013 Property Address: 29033 Grand River Ave, Farmington Hills, MI 48336-5833 Owner: Mann, Jasdeep Property Classification: 202 Commercial Dear Members of the Board of Review: I am writing to formally protest the 2026 assessment for the above-referenced property pursuant to MCL 211.30. I respectfully request that the Board of Review reduce the assessed value and taxable value for the 2026 tax year based on the following grounds: CURRENT ASSESSMENT UNDER APPEAL: 2026 Assessed Value (SEV): $126,730 2026 Taxable Value: $122,240 Implied True Cash Value: $253,460 (SEV x 2) Assessor's Reason for Increase: "Market Adjustment” I believe the current assessment significantly exceeds 50% of the property's true cash value and does not accurately reflect the actual market conditions for this property. PROPERTY DESCRIPTION: For the past ten years, | have served as a member of the Grand River Corridor Improvement Authority and am familiar with the corridor’s ongoing economic and market challenges. The subject property is a vacant lot with no structures or site improvements. It consists solely of an unimproved parcel of land situated between a used-car dealership and a transmission repair facility. The property has been actively marketed for sale for approximately four years with virtually no buyer interest. During this extended listing period, the only offer received was approximately $150,000 for potential light industrial use, which is significantly below the currently implied true
Page 3
Standard real estate practice considers a marketing period exceeding 12 months as an indicator of overpricing. 2. ONLY OFFER RECEIVED: $150,000 for light industrial use. This is the best evidence of the property's actual true cash value, as it represents what a willing buyer in the open market has offered. The implied true cash value of $253,460 (based on the current SEV) is 69% higher than the only real offer this property has attracted in four years of active marketing. 3. VACANT LAND WITH NO IMPROVEMENTS: The property contains no buildings, structures, or improvements of any kind. It is bare land only. The current assessment of $126,730 SEV for a vacant commercial lot that cannot attract buyers above $150,000 is not supported by market reality. COMPARABLE SALES DATA: The following recent sales and listings of commercial properties along Grand River Avenue in Farmington Hills further support a reduced valuation: 1. 30544 Grand River Ave, Farmington Hills- Listed at $449,000 in 2024, REDUCED to $399,000 in 2025 This improved commercial property (with a building) required an 11% price reduction and still has not sold. If improved properties along Grand River cannot maintain their asking prices, a vacant lot should be valued even lower on a per-unit basis. 2.28730 Grand River Ave, Farmington Hills- SOLD March 2024 for $450,000 This was an improved commercial property with structures. The subject property, being vacant land with no improvements, should be valued substantially below improved properties that have sold in the corridor. 3.28975 Grand River Ave, Farmington Hills- Listed at $1,300,000 for a used-car business and property 5,760 SF on 2.04 acres. Despite improvements, the property and the used-car dealership operation there have been on the market since mid-2025 without selling, suggesting limited demand along the Grand River corridor. Quattro Motors added a location on this site less than two years ago but has seen limited success, pointing to location challenges. MARKET CONDITIONS AND OTHER FACTORS: 1. DECLINING COMMERCIAL MARKET: Commercial Cafe market data shows
Page 4
investment. Vacant commercial land in this corridor is particularly difficult to sell due to limited demand for new commercial construction. 3. NO IMPROVEMENTS TO PROPERTY: The property is and remains a vacant lot. There have been no improvements, development, or physical changes that would justify any increase in assessed value. 4. NO AREA IMPROVEMENTS: The surrounding neighborhood has not benefited from public infrastructure investments, new development, or other factors that would increase vacant land values. 5. ZONING LIMITATIONS: The commercial zoning of this parcel limits its potential uses, further constraining the pool of
Page 5
~~
Page 6
f
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Read document text excerpt
Page 1
1 of 1 Docket #: 26-001404 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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.
Read document text excerpt
Page 1
MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL JASDEEP MANN, 6630 Colby Lane Bloomfield Hills, MI 48301 Phone: (313) 580-5734 Email: jasdeepmann2@gmail.com Petitioner, CITY OF FARMINGTON HILLS, Assessors Office 31555 W. Eleven Mile Road Farmington Hills, MI 48336 Respondent. Docket No.: Tax Year(s) at Issue: 2026 Petition Number (Board of Review): 893 PETITION TO THE MICHIGAN TAX TRIBUNAL (Entire Tribunal — Valuation Appeal) L INTRODUCTION
Page 2
Property Address: 29033 Grand River Avenue, Farmington Hills, MI 48336 Property Classification: 202 — Commercial Property Description: Vacant commercial lot, unimproved, no structures Petitioner appealed to the City of Farmington Hills Board of Review on February 27, 2026. The Board of Review issued its decision on April 6, 2026 (Petition Number 893), denying any reduction and maintaining the current assessment. The Board's only stated rationale was: "IN LINE WITH CURRENT MARKET." No specific market evidence or comparable sales were cited in support of this conclusory determination. II. JURISDICTIONAL STATEMENT This Petition is timely filed within the statutory deadline of May 31, 2026 for commercial real property, pursuant to MCL 205.735a(6). Petitioner appeared before the Board of Review as required by MCL 211.30. The Board of Review issued its decision on April 6, 2026. The Michigan Tax Tribunal has jurisdiction over this matter pursuant to MCL 205.731 et seq. III. ASSESSMENT AT ISSUE The following values are at issue: 2026 Assessed Value 2026 Taxable Value (SEV) Assessor's Value $126,730 $122,240 Board of Review Value $126,730 (no change) $122,240 (no change) Implied True Cash Value | $253,460 — (SEVx2) Petitioner's Requested SEV | $75,000 To be adjusted accordingly The current assessment implies a true cash value of $253,460. Petitioner contends this exceeds 50% of the property’s true cash value as determined by actual market evidence, and requests the assessed value be reduced to $75,000 (reflecting a true cash value of $150,000). IV. STATEMENT OF FACTS
Page 3
2. At the time of acquisition, the property contained an approximately 5,000 square foot commercial building that was in severe disrepair and actively sinking. 3. In December 2012, Petitioner contracted with Walker Construction, Inc. of Macomb, Michigan for the complete demolition of the sinking building at a cost of $10,000. The scope of work included: demolition and legal disposal of all debris; removal of all blocks, concrete, footings, and asphalt; environmental asbestos reporting to the DEQ; City of Farmington Hills demolition permit and soil erosion permit; water and sewer disconnect; rodent control; backfill with clean workable dirt, grading, and seeding. Demolition was completed in January 2013. 4. The property has remained a vacant, unimproved lot since the building demolition in early 2013 — a period of over thirteen (13) years. B. Tax Burden and Total Investment 5. Since acquiring the property, Petitioner has paid approximately $101,000 in property taxes over 13 years (2013-2025). Documented property tax payments for the period 2019-2025 total $47,229.29, as evidenced by tax records attached hereto. Taxes for the period 2013-2018 are conservatively estimated at approximately $54,000 based on the documented trend. Documented property tax payments (2019-2025): Year Summer Winter Annual Total 2025 $6,571.52 $314.65 $6,886.17 2024 $6,403.15 $306.98 $6,710.13 2023 $6,117.59 $259.15 $6,376.74 2022 $5,831.89 $246.83 $6,078.72 2021 $5,692.61 $243.08 $5,935.69 2020 $6,031.93 $243.67 $6,275.60 2019 $8,613.68 $352.56 $8,966.24 TOTAL (2019-2025) | $47,229.29 6. Petitioner’s total documented investment in this property is as follows: » Tax sale purchase price (2012): $30,000 * Building demolition — Walker Construction (2012/2013): $10,000 « Property taxes paid (2013-2025, estimated): ~$101,000
Page 4
implying a true cash value of $253,460 bears no relationship to this economic reality. 7. The property is located on Grand River Avenue in Farmington Hills, situated between a used-car dealership and an auto repair/transmission facility. These surrounding uses significantly depress the property’s marketability and value. 8. Petitioner made multiple attempts to develop the property over the years following acquisition. Despite these efforts, development proved infeasible due to the constrained nature of the site, the surrounding commercial uses, and limited market demand along this section of the corridor. 9. Petitioner has actively marketed the property for sale for approximately four (4) years. Despite continuous and active marketing efforts, the property has failed to sell. 10. During the entire four-year marketing period, the only offer received was approximately $150,000, from a prospective buyer intending to use the property for light industrial purposes. This offer may require a rezoning process, adding cost and uncertainty for any potential buyer. 11. The $150,000 offer represents the best and only evidence of what a willing buyer in the open market would pay for this property — the very definition of true cash value under Michigan law. 12. The current SEV of $126,730 implies a true cash value of $253,460, which is 69% higher than the only real offer this property has attracted in four years of active marketing. 13. No improvements, development, or physical changes have been made to the property that would justify any increase in assessed value. 14. The surrounding Grand River Avenue commercial corridor continues to experience increased vacancy, business closures, and limited new investment. 15. Petitioner has served for the past ten years as a member of the Grand River Corridor Improvement Authority and has direct, personal knowledge of the corridor’s ongoing economic and market challenges. 16. The property generates no income and has produced no revenue during Petitioner’s
Page 5
Afte
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Individual Local Unit of Government First Name Jasdeep M.I. Last Name/Company Name Mann Home Address (No., Street, P.O. Box or Rural Route) 6630 Colby Lane City or Town Bloomfield Hills State Michigan ZIP Code 48301 Telephone Number 3135805734 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jasdeepmann2@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Issue Please designate one: Equalization Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 29033 Grand River Avenue Farmington Hills
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48336 Taxing Authority (City or Township) City Of Farmington Hills (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) If “Other”, please explain: Section 7: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 8: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jasdeep Mann Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26052686922511 Supporting Waiver Documents:
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.