Jerome A Drudi, Petitioner Vs. City Of Flint, 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

Jerome A Drudi, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001997

City Of Flint,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

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. 25-001997

Page 2 of 8

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Jerome A Drudi, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001997

City Of Flint,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

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. 25-001997

Page 4 of 8

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX

Page 6

M

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

JEROME A. DRUDI, 

Petitioner, 

MTT DOCKET NUMBER: 

\4 

CITY OF FLINT, ASSESSING DEPARTMENT, 

Respondent. 

RICKY A. CARLSON (P32980) 

Attorney for Plaintiffs 

5955 W. Main St., Ste. 621 

Kalamazoo, Michigan 49009 

(810) 424-0900 

City of Flint, Assessing Department 

1101 S. Saginaw St. 

Flint, Michigan 48507 

(810) 766-7255 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Now Comes Petitioner, JEROME A. DRUDI, by and through his attorney, Ricky 

A. Carlson, and in support of his above styled Petition, states unto this honorabale 

tribunal as follows: 

1. 

Property Parcel No.: 41-29-228-032; 

2. 

The property identified above is 

__X___real personal property; 

3. 

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

1

Page 2

contiguous? 

yes ____ No. 

( If No, separate petitions are required for each non- 

contiguous parcel. 

There is only one parcel of real property under review. 

Are all 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 under appeal.); 

There are no parcels of personal property under appeal. 

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

property statements filed by parcel number (attach additional pages 

if 

necessary)? 

There are no parcels of personal property under appeal. 

The property identified above is classified COMMERCIAL; 

If the assessment or assessments at issue were protested, the protest 

was made to Respondent's 

March 

July 

December Board of 

Review; 

There was no protest made; 

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 pages if 

necessary); 

There was no protest made as property is classified Commercial and no 

protest is required.

Page 3

9. 

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

the classification or classifications 

of the properties at issue (ie, 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 pages if necessary); 

The Petition is being timely submitted; 

10. 

The property or properties at issue are located 

in Genesee County. The 

property address is 

: 

1320 E. Atherton Rd., Flint, Michigan 48507 

11. 

The assessment or assessments at issue were established 

by: 

CITY OF FLINT, ASSESSING DEPARTMENT, 

12. 

Petitioner's legal residence or principal office address is: 

JEROME A. DRUDI 

6035 Brookstone Ln., 

Grand Blanc, Michigan 48439 

13. 

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

___ XXXX_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 additionorloss 

? 

Yes No__ ; 

uniformity of the property or properties’ assessment 

the property or properties’ exemption from ad valorem 

taxation under MCL __ 

14. 

The tax year (s) at issue are: ___ 2024 

; 

3

Page 4

15. 

If more than the current tax year is being appealed 

, list the separate and 

specific facts upon which the Petitioner relies to invoke the Tribunal's 

authority over the prior years (attach additional page if necessary); 

16. 

Not applicable ; only tax year 2024 is being appealed.; 

The values for the property identified above as established by th 

Respondent's Board of Review are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

17. 

$671,800.00 

$355,900.00 

$327,045.00 

Petitioner contends the values for the property identified above are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

18. 

$290,000.00 

$145,000.00 

$145,000.00 

The values in dispute for the property identified above are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

19. 

$381,800.00 

$190,900.00 

$182,045.00 

Petitioner requests the following relief (attach additional pages if 

necessary); 

20. 

2024 Tax Year True Cash Value, Assessed Value and Taxable Value for 

the property as described above and under appeal be adjusted to 

Petitioner's contentions and any all overpayments be ordered forthwith 

refunded to Petitioner together with any all applicable interest, costs and 

fees to which this Tribunal should find Petitioner to be entitles; 

List the separate and specific facts upon which Petitioner relies to support 

the relief requested (attach additional pages if necessary): 

4

Page 5

Petitioner purchased the property located in a depressed and blighted 

area in 2018 for a total purchase price of $150,000.00. The Respondent placed 

the following values on the property in 2018: ($638,200.00 — True Cash Value) 

($319,100.00-SEV) and ($251,825.00 — Taxable Value). Petitioner appealed and 

at the request of Respondent, agreed to compromise and resolve the appeal by 

stipulation to an SEV and Taxable Value of $145,000.00 (nearly 100 percent of 

the actual Purchase Price/True Cash Value at the time). The Respondent then in 

bad faith and disrespect for the Tribunal’s approval of the stipulation by entry of a 

Consent Judgment, before the ink was dry on the CJ, immediately raised all of 

the values for this property back up significantly for the taxable year 2019 and all 

subsequent years thereafter,; The Petitioner contends that the area in which the 

property is located remains at least as much, and likely more, depressed and 

blighted as when he first purchased it significantly reducing the marketability and 

therefore taxable values associated with the property. Nevertheless, Petitioner 

will stand by his prior agreement

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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

Jerome A Drudi, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001997

City Of Flint, 

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 5, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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 

_____________________________, 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v

MTT Docket No. 

 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy]

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JEROME A. DRUDI, 

 

 

 

 

MTT Docket No. 25-001997 

 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

v. 

 

CITY OF FLINT, a municipal corporation, 

 

 

Respondent. 

 

_____________________________________________________________________/ 

 

Ricky A. Carlson (P-32980) 

Attorney for Petitioner 

5955 W. Main St., Ste. 621 

Kalamazoo, MI 49009 

(810) 424-0900 

 

Joseph N. Kuptz (P-68623) 

Chief Deputy City Attorney 

Attorney for Respondent 

City of Flint Law Department 

1101 S. Saginaw St., 3rd Floor 

Flint, MI 48502 

(810) 237-2085 

jkuptz@cityofflint.com

_____________________________________________________________________/ 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

Respondent, City of Flint, answers Petitioner’s Entire Tribunal Property Tax 

Petition and states that the Tax Tribunal lacks jurisdiction over this Petition as it was not 

filed by May 31, 2024 as required by MCL 205.735a(6). In response to the individual 

paragraphs of Petitioner’s ET Petition: 

1. In response to paragraph 1, Admitted. 

2. In response to paragraph 2, Admitted. 

3. Not applicable. 

4. Not applicable. 

5. Not applicable.

Page 2

6. In response to paragraph 6, Admitted. 

7. In response to paragraph 7, Admitted that no protest was made. 

8. In response to paragraph 8, Admitted that no protest was made. 

9. In response to paragraph 9, Denied, as the instant appeal was not submitted 

by the statutory deadline of May 31, 2024, pursuant to MCL 205.735a(6). 

10. In response to paragraph 10, Admitted. 

11. In response to paragraph 11, Admitted. 

12. In response to paragraph 12, Denied. Respondent lists an address for 

Petitioner of 6490 Cannyehill, Grand Blanc, MI 48439. 

13. In response to paragraph 13, Admitted that Petitioner has attempted to raise 

issue of true cash value and taxable value. 

14. In response to paragraph 14, Admitted that Petitioner has attempted to protest 

the true cash value and taxable value for Tax Year 2024. However, pursuant 

to MCL 205.735a(6), this was not done by the statutory deadline of May 31, 

2024. 

15. Not applicable. 

16. In response to paragraph 16, Admitted that these are the state equalized value 

and taxable value for the Subject Property for Tax Year 2024 

17. In response to paragraph 17, Denied, for the reason that the values as 

established by Respondent’s Board of Review for Tax Year 2024 are correct. 

18. In response to paragraph 18, Respondent admits that these are the values that 

are in dispute.

Page 3

19. In response to paragraph 19, Denied. Respondent contends that the True Cash 

Value, State Equalized Value and Taxable Value for the subject property are 

as determined by the applicable Board of Review. 

20. In response to paragraph 20, Denied. Respondent contends that the True Cash 

Value, State Equalized Value and Taxable Value for the subject property are 

as determined by the applicable Board of Review. 

 

AFFIRMATIVE DEFENSES 

1. The instant appeal was not submitted by the statutory deadline of May 31, 

2024, pursuant to MCL 205.735a(6). Therefore, the Tax Tribunal lacks 

jurisdiction over this petition and the matter should be dismissed. On July 12, 

2025, Counsel for Respondent requested that Petitioner voluntarily withdraw 

this petition. 

2. Respondent reserves the right to amend or supplement its affirmative defenses 

in this matter. 

 

 

 

 

 

 

 

 

Respectfully submitted, 

Dated: July 12, 2025 

 

 

 

/s/ Joseph N. Kuptz_________ 

 

 

 

 

 

 

 

Joseph N. Kuptz (P-68623) 

 

 

 

 

 

 

 

Chief Deputy City Attorney 

Attorney for Respondent 

 

 

 

 

 

 

 

1101 S. Saginaw Street, 3rd Fl. 

 

 

 

 

 

 

 

Flint, MI 48502 

 

 

 

 

 

 

 

(810) 237-2085

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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. 25-001997

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Flint (GENESEE)

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

Joseph

M.I.

N

Last Name

Kuptz

Firm Name (if any)

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

1101 S Saginaw St

3rd Floor

City or Town

Flint

State

Michigan

ZIP Code

48502

Telephone Number

810-766-7146

Fax Number

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

jkuptz@cityofflint.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Joseph N. Kuptz (P-68623)

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

JEROME A. DRUDI, 

Petitioner, 

MTT DOCKET NUMBER: 25-001997 

\ 

CITY OF FLINT, ASSESSING DEPARTMENT, 

Respondent. 

RICKY A. CARLSON (P32980) 

Attorney for Plaintiffs 

5955 W. Main St., Ste. 621 

Kalamazoo, Michigan 49009 

(810) 424-0900 

City of Flint, Assessing Department 

1101 S. Saginaw St. 

Flint, Michigan 48502 

(810) 766-7255 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

Now Comes ,Ricky A. Carlson, attorney of record for Petitioner, JEROME A. DRUDI 

and states /swears that on this 18!" day of June 2025, he did serve a copy of the ENTIRE 

TRIBUNAL 

PROPERTY TAX 

PETITION, together with a copy of this PROOF OF 

SERVICE, upon the following individuals/entities as required and as follows: 

1. 

City of Flint Assessor, 1101 S. Saginaw St., #201A, Flint, Michigan, 48502 

(via certified mail- see attached receipt acknowledgement by 

signature of GLORIA B dated 6/23/2025); 

1

Page 2

and 

2. 

Flint City Clerk, 1101 S. Saginaw St.. #201C, Flint, Michigan 48502 

(via certified mail- see attached receipt acknowledgement of 

GLORIA B dated 6/23/2025); 

Respectfully Submitted 

~~ 

Ricky A. Carlson 

Attorney for Petitioner, Jerome A. Drudi 

Email: Rickyacarlson@westbristol.com 

Mailing Address: 5595 W. Main St. Ste 601, Kalamazoo, Mi. 49009 

Telephone #: 810-424-0900

Page 3

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“PS Form 3811, July 2020 PSN 

7630-02-000-8055———— 

Domestic Return Receipt 

|

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_____________________________________________________________________________________________________________________ 

 

Eastern Michigan Office: 

 

 

 

 

Western Michigan Office: 

 1320 E. Atherton Rd. 

5955 West Main St. Ste. # 621 

Flint, Michigan 48507 

 

 

 

Kalamazoo, Michigan 49009 

 

Telephone (810) 424-0900 

 

 

 

 Telephone (810) 424-0900 

Rickyacarlson@westbristol.com 

 

 

 

 RICKY A. CARLSON 

 

 

 

 

 

 

 Attorney at Law 

 

 

 

 

 

 

 

 

 

 

 http://www.carlsonattorney.net 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

July 10, 2025 

Michigan Tax Tribunal 

P.0. BOX 30232 

Lansing, Michigan 48909 

 

 

Re: JEROME A. DRUDI v CITY OF FLINT ASSESSING DEPARTMENT 

 

 

Docket #: 25-001997 

 

Dear Sir/Madam: 

 

 

Enclosed herewith for filing in your usual manner please find a the following: 

 

 

PROOF OF SERVICE (certified mail receipts) 

 

 Thank you. 

 

 

 

 

 

 

 

 

 

Sincerely; 

 

 

 

 

 

 

 

 

 

 

Ricky A. Carlson 

 

 

 

 

 

 

 

Attorney at Law 

 

Enclosure 

w/enc Flint City Attorneys Office, 

Jerome A. Drudi, 6035 Brookstone Ln., Grand Blanc, Michigan 48439; 

 

 

 

 

 

 

 

 

 

 

 

 

 

RAC/fsc

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

JEROME A. DRUDI, 

Petitioner, 

MTT DOCKET NUMBER: 

\4 

CITY OF FLINT, ASSESSING DEPARTMENT, 

Respondent. 

RICKY A. CARLSON (P32980) 

Attorney for Plaintiffs 

5955 W. Main St., Ste. 621 

Kalamazoo, Michigan 49009 

(810) 424-0900 

City of Flint, Assessing Department 

1101 S. Saginaw St. 

Flint, Michigan 48507 

(810) 766-7255 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Now Comes Petitioner, JEROME A. DRUDI, by and through his attorney, Ricky 

A. Carlson, and in support of his above styled Petition, states unto this honorabale 

tribunal as follows: 

1. 

Property Parcel No.: 41-29-228-032; 

2. 

The property identified above is 

__X___real personal property; 

3. 

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

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contiguous? 

yes ____ No. 

( If No, separate petitions are required for each non- 

contiguous parcel. 

There is only one parcel of real property under review. 

Are all 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 under appeal.); 

There are no parcels of personal property under appeal. 

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

property statements filed by parcel number (attach additional pages 

if 

necessary)? 

There are no parcels of personal property under appeal. 

The property identified above is classified COMMERCIAL; 

If the assessment or assessments at issue were protested, the protest 

was made to Respondent's 

March 

July 

December Board of 

Review; 

There was no protest made; 

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 pages if 

necessary); 

There was no protest made as property is classified Commercial and no 

protest is required.

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9. 

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

the classification or classifications 

of the properties at issue (ie, 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 pages if necessary); 

The Petition is being timely submitted; 

10. 

The property or properties at issue are located 

in Genesee County. The 

property address is 

: 

1320 E. Atherton Rd., Flint, Michigan 48507 

11. 

The assessment or assessments at issue were established 

by: 

CITY OF FLINT, ASSESSING DEPARTMENT, 

12. 

Petitioner's legal residence or principal office address is: 

JEROME A. DRUDI 

6035 Brookstone Ln., 

Grand Blanc, Michigan 48439 

13. 

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

___ XXXX_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 additionorloss 

? 

Yes No__ ; 

uniformity of the property or properties’ assessment 

the property or properties’ exemption from ad valorem 

taxation under MCL __ 

14. 

The tax year (s) at issue are: ___ 2024 

; 

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15. 

If more than the current tax year is being appealed 

, list the separate and 

specific facts upon which the Petitioner relies to invoke the Tribunal's 

authority over the prior years (attach additional page if necessary); 

16. 

Not applicable ; only tax year 2024 is being appealed.; 

The values for the property identified above as established by th 

Respondent's Board of Review are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

17. 

$671,800.00 

$355,900.00 

$327,045.00 

Petitioner contends the values for the property identified above are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

18. 

$290,000.00 

$145,000.00 

$145,000.00 

The values in dispute for the property identified above are: 

Tax Year 

True cash Value 

State Equalized Value 

Taxable Value 

2024 

19. 

$381,800.00 

$190,900.00 

$182,045.00 

Petitioner requests the following relief (attach additional pages if 

necessary); 

20. 

2024 Tax Year True Cash Value, Assessed Value and Taxable Value for 

the property as described above and under appeal be adjusted to 

Petitioner's contentions and any all overpayments be ordered forthwith 

refunded to Petitioner together with any all applicable interest, costs and 

fees to which this Tribunal should find Petitioner to be entitles; 

List the separate and specific facts upon which Petitioner relies to support 

the relief requested (attach additional pages if necessary): 

4

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Petitioner purchased the property located in a depressed and blighted 

area in 2018 for a total purchase price of $150,000.00. The Respondent placed 

the following values on the property in 2018: ($638,200.00 — True Cash Value) 

($319,100.00-SEV) and ($251,825.00 — Taxable Value). Petitioner appealed and 

at the request of Respondent, agreed to compromise and resolve the appeal by 

stipulation to an SEV and Taxable Value of $145,000.00 (nearly 100 percent of 

the actual Purchase Price/True Cash Value at the time). The Respondent then in 

bad faith and disrespect for the Tribunal’s approval of the stipulation by entry of a 

Consent Judgment, before the ink was dry on the CJ, immediately raised all of 

the values for this property back up significantly for the taxable year 2019 and all 

subsequent years thereafter,; The Petitioner contends that the area in which the 

property is located remains at least as much, and likely more, depressed and 

blighted as when he first purchased it significantly reducing the marketability and 

therefore taxable values associated with the property. Nevertheless, Petitioner 

will stand by his prior agreement

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

Jerome

M.I.

A.

Last Name

Drudi

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

6035 Brookstone Ln.

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

8103484674

Fax Number

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

Tdrudi@msn.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Ricky

M.I.

A.

Last Name

Carlson

Firm Name (if any)

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

5595 W. Main St., Ste. 621

City or Town

Kalamazoo

State

Michigan

ZIP Code

49009

Telephone Number

8104240900

Fax Number

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

rickyacarlson@westbristol.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

1320 E. Atherton Rd

Flint

Michigan

48507

Taxing Authority (City or Township)

City Of Flint (GENESEE)

County

Genesee

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.)

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

4129228032

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

355900

Current Taxable Value as established by the Board of Review:

327045

What do you believe is the fair market value (also known as True Cash Value)?

290000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

145000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

145000

Section 9: 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 10: 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:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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

 $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/ RICKYACARLSON

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