Michigan

Jolisa Brooks, Petitioner V City Of Detroit, Respondent

Petitioner: Jolisa Brooks
Respondent: City Of Detroit

Case overview

Docket number: 24-003396-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Wayne
Judge: Abood, Marcus L.

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
11	Order of Dismissal	Not recorded	Not recorded	06/17/2025	Not recorded	Download
10	Hearing Completed	Not recorded	Not recorded	05/29/2025	Not recorded	Not recorded
9	Evidence was received.	RESP	Not recorded	05/13/2025	$0.00	Download
8	Evidence was received.	RESP	Not recorded	05/13/2025	$0.00	Download
7	Notice of Hearing	Not recorded	Not recorded	03/10/2025	Not recorded	Download
6	A hearing has been scheduled	Not recorded	Not recorded	03/10/2025	Not recorded	Not recorded
5	Notice of Filing	Not recorded	Not recorded	11/19/2024	Not recorded	Download
4	Answer was received	Not recorded	Not recorded	09/24/2024	Not recorded	Download
3	Petition has been verified	PET	1	09/10/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	09/10/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/31/2024	$0.00	Download

Documents

24-003396_Dismiss.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

Jolisa Brooks,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-003396

Case Type: Valuation

City of Detroit,

Presiding Judge

Respondent.

Marcus L. Abood

ORDER OF DISMISSAL

Location of Hearing:

Telephonic

Hearing Held on:

May 29, 2025

Appearances on Behalf of Petitioner:

Jolisa Brooks

Appearances on Behalf of Respondent: Isaac DeGraffenreid

PROCEDURAL HISTORY

Petitioner was required to protest the subject property’s assessment to the Board of

Review (BOR). Petitioner protested the subject property’s assessment to the 2024

March BOR.

Petitioner filed a Petition with the Tribunal on May 31, 2024, and Respondent filed an

Answer on September 24, 2024.

The amount of the SEV or TV in dispute, as set forth in the pleadings, for all tax years at

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the

property’s assessment for subsequent tax years is included in this proceeding.2

ISSUES AND APPLICABLE LAW

The issues in this matter are:

1. Whether the subject property is assessed in excess of 50% of its TCV.

“The petitioner has the burden of proof in establishing the true cash value of the

property.”3

1 See MCL 205.762(1).

2 See MCL 205.737(5)(b).

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979).

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MTT Docket No. 24-003396

Page 2 of 7

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market

value.”6

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal

is not bound to accept either of the parties’ theories of valuation. It may accept one

theory and reject the other, it may reject both theories, or it may utilize a combination of

both in arriving at its determination.”8

The Tribunal is required to select the valuation methodology that is accurate and bears

a reasonable relationship to the property’s TCV.9

2. Whether the TV exceeds the amount provided by MCL 211.27a.

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the

lesser of the rate of inflation or 5%, and statutory additions, including omitted property

(i.e., property not previously assessed).10

SUMMARY OF EVIDENCE

A. Petitioner’s Evidence

Petitioner’s contentions of TCV, SEV and TV:

Parcel Number:

27080907

Year

TCV

SEV

2024

$200,000

$100,000

Petitioner offered the following exhibits:

1. Evidence, filed on May 31, 2024

a. Explanatory Letter.

b. Renovation Receipts.

c. Subject Property Photographs.

d. Notice from Assessor’s Review Period dated February 22, 2024.

e. 2024 March Board of Review Decision dated May 15, 2024.

No exhibits were excluded from evidence.

4 Michigan Const 1963, art IX, sec 3.

5 MCL 211.27(1).

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974).

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992).

8 Id. at 356.

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979).

10 See MCL 211.34d.

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MTT Docket No. 24-003396

Page 3 of 7

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner purchased

the subject property in March 2021. Petitioner is working on repairs to the home.

Petitioner argued at the BOR that the subject dwelling has 1,900 square feet and not

2,200 square feet. Likewise, the subject has 1 ½ baths and not 3 baths. Petitioner has

invested lots of money in the home. Petitioner has reviewed Respondent’s sales which

are all more modernized and are bigger dwellings than the subject. Petitioner still

needs to put more money into the home. Petitioner also appealed to the 2023 March

BOR but was put off by the board members.

On rebuttal, Petitioner argues that the subject’s SEV for 2025 is $125,700 according to

BS&A records. Petitioner still does not understand Respondent’s changes in the

AV/SEV. Overall, the assessments appear to be unjust. Petitioner further argues that

other larger homes in the neighborhood are paying less in property taxes than the

subject.

Again, Petitioner still does not understand the TV relative to changes in the SEV/AV.

Petitioner questions whether the TV can be reviewed based on the condition of the

home.

The issue of inflation is a problem. Petitioner asserts that 30% of her mortgage

payment goes to property taxes. This is not proportionate based on the condition and

value of the home.

B. Respondent’s Evidence

The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax year(s) at issue:

Parcel Number:

27080907

Year

TCV

SEV

2024

$238,000

$119,000

$107,493

Respondent offered the following exhibits:

1. Evidence, filed on May 13, 2025

a. Sales Comparison Adjustment Grid.

No exhibits were excluded from evidence.

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent reviewed

the subject sales history including the 2021 purchase by Petitioner. The subject

property uncapped for 2022. Petitioner did attend the 2024 March BOR in which the

assessed value was reduced from $181,900 to $119,000. Respondent points out the

label “improved” refers to the property that has structures and is not a vacant property.

On rebuttal, Respondent points out that the 2024 TV is

Page 4

MTT

Page 5

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jolisa brooks.pdfRead complete document text →

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Page 1

Comparable Analysis Report 

05/13/2025 09:00 AM 

For Subject Parcel 27080907. 

1/2 

Feature 

Subject 

Comparable # 1 Perjute 

Comparable # 2 Ae met 

Comparable # 3 Neh 

| 

Parcel 

Number 

27080907. 

22011717. 

27240545. 

22086372. 

TRIER 

R 

- 

Address 

16215 WARWICK 

19460 GAINSBOROUGH 

19460 GAINSBOROUGH 

15945 WARWICK 

Neighborhood/Location 

1R116 

1R116 

0 

1R116 

0 

1R116 

0 

Appraisal/Sale Date 

12/31/2022 

01/09/2023 

0 

01/09/2023 

0 

06/18/2023 

[4] 

Land Value 

0 

2,542 

0 

2,542 

0 

3,744 

0 

Assessed Value 

119,000 

138,200 

138,200 

105,200 

Year Built 

1925 

0 

0 

1929 

0 

1941 

0 

Quality 

BC 

B 

0 

B 

0 

Cc 

0 

Style 

SINGLE FAMILY 

SINGLE FAMILY 

0 

SINGLE FAMILY 

0 

SINGLE FAMILY 

0) 

Bedrooms 

0 

0 

0 

0 

0 

0 

0 

Full Baths 

2 

2 

0 

2 

0 

2 

0 

Half Baths 

0 

0 

0 

0 

0 

0 

0 

Square Feet 

- 

2,254 

1,803 

20,295 

1,803 

20,295 

2,310 

-2,520 

‘Garage Square Feet 

— 

361 

440 

-1,185 

440 

-1,185 

360 

15 

Basement Square Feet 

1,133 

939 

2,910 

939 

2,910 

1,155 

-330 

Fin Basement Sg. Feet 

0 

0 

0 

864 

-8,640 

0 

0

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.55cf1131-194b-4798-b355-c1f59b8ab5cd.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003396

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

isaac

M.I.

Last Name/Company Name/Unit of Government

degraffenreid

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

2 woodward

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more?

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

attached valuation disclosure

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)?

If yes, check which BOR Petitioner attended:

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority?

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order?

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR?

If Yes, check which BOR Petitioner attended:

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

27080907

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

n/a

Current Taxable Value as established by the BOR:

n/a

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

n/a

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

n/a

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ isaac degraffenreid

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SC_Notice_of_Telephonic_Hearing.2025-03-10_12-02-17.0000.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

Jolisa Brooks,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003396

City of Detroit,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

May 29, 2025

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

Page 2

MTT Docket No. 24-003396

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record,

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing.

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the

time to present your case is limited and additional time may not be provided to accommodate witness

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal

and the opposing party at least 21 days before the hearing date even if the documents were previously

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to

the opposing party or their authorized representative at the address identified in the petition or answer for that

party or authorized representative, unless the party or authorized representative filed an appearance or other

documentation identifying a different mailing address. The documents do not need to be resubmitted after

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates

that the parties are precluded from submitting any further documentary evidence, no further documentary

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of

Review for that tax year.

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available.

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case

involves the valuation of property and the property at issue had a principal residence exemption of at least 50%

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003396

Page 3 of 12

poverty exemption. If the motion is not granted or the Tribunal has not

Page 4

MT

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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

Jolisa Brooks,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003396

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation.

Mediation is a voluntary process where a mediator facilitates communication between

the parties, assists in identifying issues, and helps explore solutions to promote a

mutually acceptable settlement. This process may be an alternative to a hearing with a

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003396

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 19, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk