John Ziraldo, Monica Ziraldo Petitioners Vs. City Of Detroit Respondent

Page 1

1 

 

 STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 JOHN ZIRALDO and MONICA ZIRALDO 

 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 26-001565 

 

Respondent 

 

 

 

 

Parcel No. 06000002.050 and 

 

 

 

 

 

 

 

 06000002.053 

____________________________________________________________________________/ 

ANSWER TO PETITION and 

AFFIRMATIVE DEFENSES 

Now Comes Respondent, City of Detroit, by and through it undersigned counsel and in Answer 

to the Petition filed in this matter states the following: 

1. Respondent, City of Detroit, admits as true. 

2. Respondent admits as true. 

3. Respondent admits as true. 

4. Respondent neither admits nor denies the allegations in the corresponding paragraph 

and leaves Petitioner to their proofs. 

5. No response is required. 

6. Respondent admits as true 

7. Respondent admits as true. 

8. Respondent admits that a formal protest was made to Respondent’s Board of review 

and Petitioner has attached to this petition correspondence from the Board of Review.

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2 

 

9. No response is required to this paragraph. 

10. Respondent admits as true. 

11. Respondent admits as true. 

12. Respondent lacks knowledge or information sufficient to form a belief as to the truth 

of the allegations contained in this paragraph, and therefore denies these allegations. 

13. Respondent that this appeal contains issues of (a) valuation (b) assessment and (c) 

taxable value as it relates to the subject property, but further states that these 

allegations lack merit. 

14. Respondent admits as true. 

15. No response is required 

16. Respondent admits as true. 

17. Respondent neither admits nor denies as Respondent lacks specific knowledge 

regarding Petitioner claims of value, and therefore and therefore denies these 

allegations. 

18. Respondent admits as true. 

19. Respondent neither admits nor denies as Respondent lacks specific knowledge 

regarding any improper uncapping event, and therefore and therefore denies these 

allegations. 

20. Respondent admits that Petitioner has attached to their petition specific facts 

supporting the relief requested in this appeal. 

CONCLUSION and REQUEST FOR RELIEF 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent.

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3 

 

Dated: September 30, 2026 

 

 

 

 

 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

 

AFFIRMATIVE DEFENSES 

 

NOW COMES Respondent, City of Detroit, and asserts the following Affirmative 

Defenses to the Petitioner’s claims: 

1. 

Petitioner’s lacks standing and/or capacity to bring forth this Petition. 

2. 

Petitioner’s claims may be barred by the applicable statute of limitations. 

3. 

This Tribunal lacks subject matter jurisdiction. 

 

4. 

Petitioner has failed to state a claim upon which relief can be granted. 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: 

September 30, 2026 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

 

 

 

 

 

313.237.3075 

 

 

 

 

 

 

cobbm@detroitmi.gov

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JOHN ZIRALDO and MONICA ZIRALDO 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 26-001565 

 

Respondent 

 

 

 

 

Parcel No. 06000002.050 and 

 

 

 

 

 

 

 

06000002.053 

____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

On September 30, 2026, I mailed by first class mail, a copy of Respondent’s Answer and 

Affirmative Defenses to: 

 

 

 

 

 

Joseph A. Peterson 

 

38505 Woodward Ave., Ste. 100 

 

Bloomfield Hills, MI 48304 

 

I declare that the above statement is true to the best of my information, knowledge, and 

belief. 

 

Dated: September 30, 2026 

 

 

 

 

 

 /s/Mary Beth Cobbs 

 

 

 

 

 

 

Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001565

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Detroit (Wayne)

First Name

M.I.

Last Name

Home 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 2: Attorney/Authorized Representative’s Contact Information

First Name

Mary Beth

M.I.

Last Name

Cobbs

Firm Name (if any)

City of Detroit

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

2 Woodward Avenue

Suite 500

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

(313) 237-3075

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

cobbm@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Mary Beth Cobbs

/s/

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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

John Ziraldo,Monica Ziraldo,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001565

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

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MTT Docket No. 26-001565

Page 2 of 2

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

John Ziraldo,Monica Ziraldo,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001565

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001565

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

John and Monica Ziraldo 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

M 

MTT Docket No. 26-001565 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Joseph A. Peterson 

states that on 6/2/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Alvin Horhn, City Assessor 

Office of the Assessor, Coleman A. Young Municipal Center, 2 Woodward Avenue, Suite 804, Detroit, MT 48226 

2. 

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

Janice M. Winfrey, City Clerk 

Office of the City Clerk, Coleman A. Young Municipal Center, 2 Woodward Avenue, Suite 200, Detroit, MT 48226 

3. 

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

Scott T. Vandemergel, MMAO(4), Equalization Director 

Wayne County Assessment & Equalization, 400 Monroe Street, 7th Floor, Detroit, MI 48226 

4. 

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

Cathy M. Garrett, Wayne County Clerk 

ayne 

Coun 

erk's 

ce, 

Coleman 

A. 

Young 

Municipal 

Center, 

'ooawar 

venue, 

suite 

, 

Letroit, 

5. 

Secretary of the local school board (via first class mail or personal service): 

Monique Bryant, Secretary, Board of Education 

3011 W Grand Boulevard, 

12th Floor, Fisher Building, 

Detroit, MI 48202 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Nermd A Potome, 

Joseph A. Peterson 

ISighature of person who is serving/mailing copy] 

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

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

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

Docket Number: 26-001565

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: ET Proof of Service Petition - Ziraldo John - 8.19.2026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

1.

Property Parcel No: _____________________________________________

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

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

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

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

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

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

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

to Respondent’s ___ March ___ July ___December Board of Review.

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

John Ziraldo and Monica Ziraldo

City of Detroit

06000002.050 and 06000002.053

XX

XX

N/A

RESIDENTIAL CONDOMINIUM

XX

Page 2

MTT Docket No. _________________

Page 2 of 4

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

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

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

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

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a

dispute as to the value of an addition or loss? ___ Yes ___No

________uniformity of the property or properties’ assessment

________the property or the properties’ exemption from ad valorem taxation

under MCL ______

14.

The tax year(s) at issue are: _______________________________________

A formal protest was made to the City od Detroit Board of Review. See

attached.

N/A

WAYNE

1001 W JEFFERSON 300/6A

1001 W JEFFERSON 300/6D

CITY OF DETROIT ASSESSOR'S OFFICE

300 RIVERFRONT DRIVE, UNIT 6A

DETROIT, MI 48226

XXX

2026

Page 3

MTT Docket No. _________________

Page 3 of 4

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

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

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

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

20.

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

relief requested (attach additional page if necessary):

N/A

2026

173500

173500

133690

2026

105900

105900

95137

2026

8000

8000

4350

2026

7700

7700

4094

2026

8000

8000

4350

2026

7700

7700

4094

That the Tribunal find that there was no uncapping event as required by MCL 211.27a

and restore each property's taxable value to the properly capped amount that would

have applied absent any independent transfer-of-ownership event.

SEE ATTACHED.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

rd 

Printed Name 

titioner’s 

orized Representative or, if none, Petitioner: 

hoo ph A 

Fetrson 

Email Address: 

Mailing Address: 

38505 Woodward Ave., Suite 100 

Bloomfield Hills, MI 48304 

Telephone Number: (248) 433-7158 

Date: 5/26/2026

Page 5

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

______________________,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. ___________

______________________,

Respondent.

MULTIPLE PARCEL PETITION FORM ___ OF ___

1. The classification of the property identified herein as established by

Respondent’s Board of Review is:

Tax Year

Parcel Number

Real/Personal

Classification

2. The values for the property identified herein as established by Respondent’s

Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

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

John Ziraldo and Monica Ziraldo

City of Detroit

1

1

2026

06000002.050

Real

RESIDENTIAL CONDOMINIUM

2026

06000002.053

Real

RESIDENTIAL

Page 6

MTT

Page 7

STAT

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

John and Monica

M.I.

Last Name/Company Name

Ziraldo

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

300 RIVERSIDE DRIVE

UNIT 6A

City or Town

DETROIT

State

Michigan

ZIP Code

48226

Telephone Number

2488606534

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

jziraldo@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joe

M.I.

Last Name

Peterson

Firm Name (if any)

Plunkett Cooney

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

38505 Woodward Ave

Suite 100

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

2484337158

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

jpeterson@plunkettcooney.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

1001 W JEFFERSON

BLDG 300 UNIT 6A

DETROIT

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48226

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06000002.050

Classification of Property: Real (check one)

Residential (check one)

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

173500

Current Taxable Value as established by the Board of Review:

133690

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

173500

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

8000

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

4350

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06000002.053

Classification of Property: Real (check one)

Residential (check one)

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

105900

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Current Taxable Value as established by the Board of Review:

95137

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

105900

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

7700

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

4094

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/ Joseph A. Peterson

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787086003

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.

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

John Ziraldo,Monica Ziraldo, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001565

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 19, 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.

Page 1

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

1.

Property Parcel No: _____________________________________________

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

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

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

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

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

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

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

to Respondent’s ___ March ___ July ___December Board of Review.

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

John Ziraldo and Monica Ziraldo

City of Detroit

06000002.050 and 06000002.053

XX

XX

N/A

RESIDENTIAL CONDOMINIUM

XX

Page 2

MTT Docket No. _________________

Page 2 of 4

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

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

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

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

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a

dispute as to the value of an addition or loss? ___ Yes ___No

________uniformity of the property or properties’ assessment

________the property or the properties’ exemption from ad valorem taxation

under MCL ______

14.

The tax year(s) at issue are: _______________________________________

A formal protest was made to the City od Detroit Board of Review. See

attached.

N/A

WAYNE

1001 W JEFFERSON 300/6A

1001 W JEFFERSON 300/6D

CITY OF DETROIT ASSESSOR'S OFFICE

300 RIVERFRONT DRIVE, UNIT 6A

DETROIT, MI 48226

XXX

2026

Page 3

MTT Docket No. _________________

Page 3 of 4

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

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

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

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

20.

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

relief requested (attach additional page if necessary):

N/A

2026

173500

173500

133690

2026

105900

105900

95137

2026

8000

8000

4350

2026

7700

7700

4094

2026

8000

8000

4350

2026

7700

7700

4094

That the Tribunal find that there was no uncapping event as required by MCL 211.27a

and restore each property's taxable value to the properly capped amount that would

have applied absent any independent transfer-of-ownership event.

SEE ATTACHED.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

rd 

Printed Name 

titioner’s 

orized Representative or, if none, Petitioner: 

hoo ph A 

Fetrson 

Email Address: 

Mailing Address: 

38505 Woodward Ave., Suite 100 

Bloomfield Hills, MI 48304 

Telephone Number: (248) 433-7158 

Date: 5/26/2026

Page 5

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

______________________,

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No. ___________

______________________,

Respondent.

MULTIPLE PARCEL PETITION FORM ___ OF ___

1. The classification of the property identified herein as established by

Respondent’s Board of Review is:

Tax Year

Parcel Number

Real/Personal

Classification

2. The values for the property identified herein as established by Respondent’s

Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

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

John Ziraldo and Monica Ziraldo

City of Detroit

1

1

2026

06000002.050

Real

RESIDENTIAL CONDOMINIUM

2026

06000002.053

Real

RESIDENTIAL

Page 6

MTT

Page 7

STAT

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

John and Monica

M.I.

Last Name/Company Name

Ziraldo

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

300 RIVERSIDE DRIVE

UNIT 6A

City or Town

DETROIT

State

Michigan

ZIP Code

48226

Telephone Number

2488606534

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

jziraldo@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joe

M.I.

Last Name

Peterson

Firm Name (if any)

Plunkett Cooney

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

38505 Woodward Ave

Suite 100

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

2484337158

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

jpeterson@plunkettcooney.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

1001 W JEFFERSON

BLDG 300 UNIT 6A

DETROIT

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48226

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

Yes

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06000002.050

Classification of Property: Real (check one)

Residential (check one)

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

173500

Current Taxable Value as established by the Board of Review:

133690

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

173500

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

8000

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

4350

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

06000002.053

Classification of Property: Real (check one)

Residential (check one)

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

105900

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Current Taxable Value as established by the Board of Review:

95137

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

105900

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

7700

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

4094

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/ Joseph A. Peterson

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787086003

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.