Record Finder / 26-002516-TT
Michigan

Jason Taylor Petitioner V City Of Detroit Respondent

Petitioner
Jason Taylor
Respondent
City Of Detroit

Case overview

Docket number
26-002516-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded09/22/2026Not recordedDownload
3Petition has been verifiedPET109/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/21/2026Not recordedDownload
1A petition was received.PETNot recorded06/30/2026$75.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Order_of_Dismissal.2026-09-22_06-19-54.pdfRead complete document text →
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

Jason Taylor, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002516

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner failed to protest the uncapping of taxable value to Respondent’s March Board 

of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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.

Page 2

MTT Docket No. 26-002516

Page 2 of 2

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 

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: September 22, 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

Jason Taylor, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002516

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner failed to protest the uncapping of taxable value to Respondent’s March Board 

of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has 

no equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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.

Page 4

MTT Docket No. 26-002516

Page 2 of 2

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 

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: September 22, 2026

PROOF OF SERVICE

I

Page 5

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

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jason

M.I.

Last Name

Taylor

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

5250 Courville St.

City or Town

Detroit

State

Michigan

ZIP Code

48224

Telephone Number

(313) 221-4753

E-mail Address

magnetictaylor@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? *If 

no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

5550-52 Lakeview St.

Detroit Michigan 48213

Taxing Authority (City or Township)

Wayne County (WAYNE)

County

Wayne

Please Explain the Reason for this Appeal:

Jason Taylor

5250 Courville St.

Detroit, MI, 48224

313-221-4753

magnetictaylor@gmail.com 

Date: 06/26/2026

 Michigan Tax Tribunal

RE: Formal Dispute of Tax Adjustment

Parcel Number: 21052388

Property Address: 5550-52 Lakeview St.

Detroit, MI 48213

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

To the Detroit Board of Review,

I am formally appealing the taxable value uncapping and resulting assessment for the above-referenced property for tax years 2023, 2024, and 2025.

I purchased this property through the Wayne County Treasurer’s Auction in November 2022. At the time of purchase, the property was in severely distressed and 

uninhabitable condition. The condition included, but was not limited to: missing windows, lack of plumbing, no functional heating system, broken porch structure, 

absence of bathroom fixtures (tubs and sinks), deteriorated flooring, and significant overall structural and livability deficiencies.

While I understand that a transfer of ownership may trigger uncapping under Michigan law, the resulting Taxable Value must still be based on the property’s 

**True Cash Value (market value)** as of the date of transfer. In this case, I believe the assessed value significantly exceeds the actual market value of the 

property in its “as-is” condition at the time of purchase.

Under Michigan property tax law, assessments must reflect the price that the property would sell for on the open market, taking into account its existing 

condition. A severely distressed property—such as this one—cannot reasonably be valued using comparable sales of updated or habitable homes without 

appropriate downward adjustments. Any failure to properly account for the property’s physical condition results in an inflated assessment that is inconsistent 

with fair market value standards.

Given the extent of disrepair at the time of purchase, the auction purchase price is a strong indicator of the property’s true cash value. Therefore, I respectfully 

request that the Board consider the purchase price, along with supporting documentation, as the primary basis for determining the correct assessed value.

Additionally, I request clarification and supporting documentation regarding the following:

- The methodology used to determine the property’s assessed value after uncapping 

- Comparable sales used in the valuation analysis 

- Any adjustments made (or not made) for condition, vacancy, or structural deficiencies 

- A year-by-year breakdown of how the taxable value was calculated for 2023, 2024, and 2025 

Based on these concerns, I respectfully request:

1. A reduction in the assessed and taxable value to reflect the accurate true cash value of the property at the time of transfer 

2. A reassessment that properly accounts for the property’s distressed condition 

3. Full supporting documentation used in determining the current valuation 

I am currently in the process of rehabilitating this property to make it suitable housing for my family. However, the assessment at issue does not reflect its 

condition at the relevant valuation date and places an undue financial burden based on an inflated value.

I appreciate the Board’s time and consideration of this appeal and am prepared to provide any additional documentation needed.

Sincerely, 

Jason Taylor

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

If No, please check the applicable reason(s):

Other, please explain

Explanation: The bill just came in the mail June 16, 2026.

Year(s) Under Appeal:

2023, 2024, 2025

Classification Information:

Parcel Identification Number:

21052388

Current Classification of Property as established by Board of Review: Personal (check one)

 Residential (check one)

What do you believe is the property’s classification? Personal (check one)

 Residential (check one)

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

House is still being renovated

 

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

Trying to fix up to help out with veteran homes.

 

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

Petitioner’s Signature: 

/s/ Jason Taylor

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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.

SC_Notice_of_Docket_Number.2026-09-21_06-22-14.pdfRead complete document text →
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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

Jason Taylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002516

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 21, 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 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Jason Taylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002516

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 21, 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

Jason Taylor,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002516

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 21, 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.

Lakeview Pictures.pdfRead complete document text →
Read document text excerpt

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

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

CLASSIFICATION APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jason

M.I.

Last Name

Taylor

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

5250 Courville St.

City or Town

Detroit

State

Michigan

ZIP Code

48224

Telephone Number

(313) 221-4753

E-mail Address

magnetictaylor@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? *If 

no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street, City, St, ZIP) [If multiple, list first property’s address]

5550-52 Lakeview St.

Detroit Michigan 48213

Taxing Authority (City or Township)

Wayne County (WAYNE)

County

Wayne

Please Explain the Reason for this Appeal:

Jason Taylor

5250 Courville St.

Detroit, MI, 48224

313-221-4753

magnetictaylor@gmail.com 

Date: 06/26/2026

 Michigan Tax Tribunal

RE: Formal Dispute of Tax Adjustment

Parcel Number: 21052388

Property Address: 5550-52 Lakeview St.

Detroit, MI 48213

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

To the Detroit Board of Review,

I am formally appealing the taxable value uncapping and resulting assessment for the above-referenced property for tax years 2023, 2024, and 2025.

I purchased this property through the Wayne County Treasurer’s Auction in November 2022. At the time of purchase, the property was in severely distressed and 

uninhabitable condition. The condition included, but was not limited to: missing windows, lack of plumbing, no functional heating system, broken porch structure, 

absence of bathroom fixtures (tubs and sinks), deteriorated flooring, and significant overall structural and livability deficiencies.

While I understand that a transfer of ownership may trigger uncapping under Michigan law, the resulting Taxable Value must still be based on the property’s 

**True Cash Value (market value)** as of the date of transfer. In this case, I believe the assessed value significantly exceeds the actual market value of the 

property in its “as-is” condition at the time of purchase.

Under Michigan property tax law, assessments must reflect the price that the property would sell for on the open market, taking into account its existing 

condition. A severely distressed property—such as this one—cannot reasonably be valued using comparable sales of updated or habitable homes without 

appropriate downward adjustments. Any failure to properly account for the property’s physical condition results in an inflated assessment that is inconsistent 

with fair market value standards.

Given the extent of disrepair at the time of purchase, the auction purchase price is a strong indicator of the property’s true cash value. Therefore, I respectfully 

request that the Board consider the purchase price, along with supporting documentation, as the primary basis for determining the correct assessed value.

Additionally, I request clarification and supporting documentation regarding the following:

- The methodology used to determine the property’s assessed value after uncapping 

- Comparable sales used in the valuation analysis 

- Any adjustments made (or not made) for condition, vacancy, or structural deficiencies 

- A year-by-year breakdown of how the taxable value was calculated for 2023, 2024, and 2025 

Based on these concerns, I respectfully request:

1. A reduction in the assessed and taxable value to reflect the accurate true cash value of the property at the time of transfer 

2. A reassessment that properly accounts for the property’s distressed condition 

3. Full supporting documentation used in determining the current valuation 

I am currently in the process of rehabilitating this property to make it suitable housing for my family. However, the assessment at issue does not reflect its 

condition at the relevant valuation date and places an undue financial burden based on an inflated value.

I appreciate the Board’s time and consideration of this appeal and am prepared to provide any additional documentation needed.

Sincerely, 

Jason Taylor

Jurisdictional Issues:

Did you protest the classification at the March Board of Review? No

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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If No, please check the applicable reason(s):

Other, please explain

Explanation: The bill just came in the mail June 16, 2026.

Year(s) Under Appeal:

2023, 2024, 2025

Classification Information:

Parcel Identification Number:

21052388

Current Classification of Property as established by Board of Review: Personal (check one)

 Residential (check one)

What do you believe is the property’s classification? Personal (check one)

 Residential (check one)

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

House is still being renovated

 

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

Trying to fix up to help out with veteran homes.

 

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

Petitioner’s Signature: 

/s/ Jason Taylor

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

A fee of $75.00 is required for the filing of a classification appeal.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

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