Jonathan Riley Petitioner V City Of Detroit 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 

Jonathan Riley, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-001110 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On August 26, 2026, Petitioner filed documentation including a copy of the notice giving 

rise to the appeal, the Petition to Board of Review in response to the Tribunal’s August 

12, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because for failing to file a copy of the notice giving rise to the 

appeal.1 Although Petitioner timely responded to the Order of Default, their attempt to 

cure is incomplete because page two of the Petition to Board of Review, which identifies 

the Board of Review’s decision is blank. Though the Tribunal finds an extension of time 

to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its 

Rules of Practice and Procedure has established a history of deliberate delay that would 

justify dismissal of the case for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a copy of the March Board of Review’s decision, (2) file a Motion to Set 

Aside Default, and (3) file proof the motion was served on Respondent. The foregoing 

must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

3 “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 2

MTT Docket No. 26-001110 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

 

Entered: October 19, 2026 

 

 

 

By: /s/ Patricia L. Halm 

sw 

 

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 

 

 

 

4 See also MCL 205.732.

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

Jonathan Riley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001110

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. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms 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: October 12, 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).

Page 2

MTT Docket No. 26-001110

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

Jonathan Riley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001110

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. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms 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: October 12, 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. 26-001110

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

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

Oflicc ol'thc ( hicl Finuncial Olllccr

Office of the Assessor

NOTICE FROM ASSESSORS REVIEW PERJOD

Fcbruary 22, 2026

(-I,ASS:

APPEAI. f

)l-00.144.t

DtsTRt('r'#

RILEY, JONATHAN

5766 TR(IMBLILL 23

DETROIT MI 48208

PARCEL NUMBER: 

06006052.006

PROPERTY ADDRESS: 

5766 TRUMBULL 23

PRINCIPAL RESIDENCE EXEMPTION: 100.00 %

5

The Detroit Board of Assessors has considered your appeal on the 2026 Assessed and Taxable Value for the above

described property. The results of your appeal are as shown below.

2026

2026

CllAr-Gf, R]:Aso:\:

ASSESSED VALUE

TAXABLE VALUE

BEFORE APPEAL

205,600

205,600

AFTER APPEAL

20s,600

20s,600

ASSESSOR'S REVIEW/DENIED

lf you are dissatisfied with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW.

Such an appeal must be in writing, stating speciflcally the grounds presenled during lhe Ass€ssors Review period. No other matler in

connection therewith shall be considered by lhe Board of Review.

EmailAddress /,R.9u,11//

Day Time Phonc Numbcr (R...tunL,l)

You may sign, dato, and retum thi3 lettor along with a complotod Petlllon (L{035) to tho March Board ot Roviow al the address bolow,

as your wrlnon r€qugst for an appoal to tho March Board of Roviow. Your roquost for .n appeal must bo fllsd on or beforo tho socgnd

Monday in March [03/09/2026],4:30 p.m. EST, and may not bo flled theroafter.

Roqu.sts to appealto th6 March Bo..d of Reviow can b. .ubmitt.d in 3ev6r.l ways:

(vl. Onllno) http!r/dotroltml.gov/mbor (vla omall:) at IIBoR@dotroltml.gov.

(vir Mail:) Signod and compl.led March Board of Reviow petltion (Form 618-L-4035)to: Board of Roviow, Attn: M.rch Boa.d of Roviow, 2

Woodward Avenue, Sulte 6O/i, Dot.oil, M148226.

(yla Droporf:) at tho drop box locatod out3ldo tho Woodw.rd ontr.nco ot lho Colom.n A- Young Munlclpal Conlo,.

ll an lgont is flllng the .ppoal on bohalf of tho proporty owner, tho authorlzsllon to act as tho agont must bo complotod prior to tho schadulod

2026 March Board o, Review ho.ri

YoUR REOUEST To APPEAL TO THE MARCH BOARD OF REVIEW MUST BE RECEIVED BY MARCH 09. 2026 at 4:30 o.m.

The petition torm approved by the Stale Tax Commission is available at www.michigan.gov/treasury. On the site, click on FORMS (at top of

page), then click on PROPERW TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any

supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of

appellants. time allowed for each taxpayer will be limited.

CITY OF DETROIT

OFFICE OF THE CHIEF FINANCIAL OFFICER . OFFICE OF THE ASSESSOR

ATTN: BOARD OF REVIEW

COLE AN A. YOUNG UNICIPAL CEi{TER . TWO WOODWARD AVENUE, SUITE 8(N

oETROIT, ifl 48226

NOTE: YOU MUST FORWARD A COPY OF THIS LETTER TO YOUR REPRESENTATIVE AND/OR ATTORNEY, IF

YOUR APPEAL WAS HANOLED BY AN AUTHORIZED REPRESENTATIVE OR ATTORNEY.

Tho Ootrolt Board of R€vlow wlll bo conductlng applal hoerlngs at two physlcal locatlons and vidoo contoronco haarlngs onllne

'Online: Zoom video conferencing hearing, March 4th-28th,2026. at 9:00 a.m. on the webr httpsr/cityofdetroit.zoom.us/j/84964354612'

' HEILMANN RECREATION CENTER, 19601 Brock Ave.. Dstroit. Ml 48205 '

Hearings are scheduled for the following dates and times: March 16th-281h,2026, beginning at 9:00 a.m

Colcman A. Young Municipal Ccntcr

Tu'o Woodward Avcnuc. Suite 804

Detroit, Michigan 48226

{07 (RESIDENTIAI- CONDOIUTN r trNrS)

Taxpayer SiBnalure lo Apo{.al (Rrquir.d)

'CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, M148219'

Hearings are scheduled for the following dates and times: March 4th-14th, 2026, beginning at 9:00 a.m.

Page 2

LETTER OF 

AUTHORIZATION 

To the Assessor, Board of Assessors and Board of Review for City of Detroit. 

This is to advise that Aaron Fales of the Law Office of Aaron M. Fales, P.C. is authorized 

to represent the undersigned property owner or party in interest in connection with any appeal to 

the assessor, Board of Assessors, Board of Review, Tax Tribunal and any other courts for the 

following property owned, leased, or used by it or its subsidiaries, or for which any related entity 

is responsible for, or bears the burden of property taxes including the property listed herein. This 

authorization is in effect until revoked in writing. 

Taxpayer Name: 

Jonathan Riley 

Property Address(es): 

5766 Trumbull 23, Detroit, MI 

Parcel #: 

06006052.006 

Respectfully submitted, 

By: 

Ohl 

03/09/2026 

Jonathan Riley 

Dated: March _9 

, 2026 

ACTIVE.8878359.1

Page 3

-— 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. 

Filing is volunta 

ichi 

i 

| 

A. 

: 

ry; however, you may not appeal to the Michigan Tax Tribunal unless 

you first 

protest 

to the Board of Review, except when the property is classified as commercial real industrial real, or deval 

cat 

4 

do 

& 

ji 

5 

lopmental real. You 

not 

| 

i 

Tax Commission uniess you first protest to the Board of Review, 

? 

NRVC SRRRSpmp eng Cesslication bite Slats 

Michigan Department of Treasury 

618 (Rev. 12-25) 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Name (Please Print or Type) 

Jonathan Riley 

Petitioner's Name (If Other than Owner, Please Print or Type) 

Law Office of Aaron Fales, P.C. 

Township or City 

County 

Year of Appeal 

Detroit 

Wayne 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address and legal description optional.) 

06006052.006 

5766 Trumbull 23 

Protested Item: 

Assessed Value Flrentatve 

El] Taxable Status 

[| Classification 

= Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1, PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late

Page 4

61

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: 26-001110

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Riley BOR Filings

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

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

Jonathan Riley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001110

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner 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: August 12, 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).

Page 2

MTT Docket No. 26-001110

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

Jonathan Riley,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001110

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner 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: August 12, 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. 26-001110

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

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

Oflicc ol'thc ( hicl Finuncial Olllccr

Office of the Assessor

NOTICE FROM ASSESSORS REVIEW PERJOD

Fcbruary 22, 2026

(-I,ASS:

APPEAI. f

)l-00.144.t

DtsTRt('r'#

RILEY, JONATHAN

5766 TR(IMBLILL 23

DETROIT MI 48208

PARCEL NUMBER: 

06006052.006

PROPERTY ADDRESS: 

5766 TRUMBULL 23

PRINCIPAL RESIDENCE EXEMPTION: 100.00 %

5

The Detroit Board of Assessors has considered your appeal on the 2026 Assessed and Taxable Value for the above

described property. The results of your appeal are as shown below.

2026

2026

CllAr-Gf, R]:Aso:\:

ASSESSED VALUE

TAXABLE VALUE

BEFORE APPEAL

205,600

205,600

AFTER APPEAL

20s,600

20s,600

ASSESSOR'S REVIEW/DENIED

lf you are dissatisfied with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW.

Such an appeal must be in writing, stating speciflcally the grounds presenled during lhe Ass€ssors Review period. No other matler in

connection therewith shall be considered by lhe Board of Review.

EmailAddress /,R.9u,11//

Day Time Phonc Numbcr (R...tunL,l)

You may sign, dato, and retum thi3 lettor along with a complotod Petlllon (L{035) to tho March Board ot Roviow al the address bolow,

as your wrlnon r€qugst for an appoal to tho March Board of Roviow. Your roquost for .n appeal must bo fllsd on or beforo tho socgnd

Monday in March [03/09/2026],4:30 p.m. EST, and may not bo flled theroafter.

Roqu.sts to appealto th6 March Bo..d of Reviow can b. .ubmitt.d in 3ev6r.l ways:

(vl. Onllno) http!r/dotroltml.gov/mbor (vla omall:) at IIBoR@dotroltml.gov.

(vir Mail:) Signod and compl.led March Board of Reviow petltion (Form 618-L-4035)to: Board of Roviow, Attn: M.rch Boa.d of Roviow, 2

Woodward Avenue, Sulte 6O/i, Dot.oil, M148226.

(yla Droporf:) at tho drop box locatod out3ldo tho Woodw.rd ontr.nco ot lho Colom.n A- Young Munlclpal Conlo,.

ll an lgont is flllng the .ppoal on bohalf of tho proporty owner, tho authorlzsllon to act as tho agont must bo complotod prior to tho schadulod

2026 March Board o, Review ho.ri

YoUR REOUEST To APPEAL TO THE MARCH BOARD OF REVIEW MUST BE RECEIVED BY MARCH 09. 2026 at 4:30 o.m.

The petition torm approved by the Stale Tax Commission is available at www.michigan.gov/treasury. On the site, click on FORMS (at top of

page), then click on PROPERW TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any

supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of

appellants. time allowed for each taxpayer will be limited.

CITY OF DETROIT

OFFICE OF THE CHIEF FINANCIAL OFFICER . OFFICE OF THE ASSESSOR

ATTN: BOARD OF REVIEW

COLE AN A. YOUNG UNICIPAL CEi{TER . TWO WOODWARD AVENUE, SUITE 8(N

oETROIT, ifl 48226

NOTE: YOU MUST FORWARD A COPY OF THIS LETTER TO YOUR REPRESENTATIVE AND/OR ATTORNEY, IF

YOUR APPEAL WAS HANOLED BY AN AUTHORIZED REPRESENTATIVE OR ATTORNEY.

Tho Ootrolt Board of R€vlow wlll bo conductlng applal hoerlngs at two physlcal locatlons and vidoo contoronco haarlngs onllne

'Online: Zoom video conferencing hearing, March 4th-28th,2026. at 9:00 a.m. on the webr httpsr/cityofdetroit.zoom.us/j/84964354612'

' HEILMANN RECREATION CENTER, 19601 Brock Ave.. Dstroit. Ml 48205 '

Hearings are scheduled for the following dates and times: March 16th-281h,2026, beginning at 9:00 a.m

Colcman A. Young Municipal Ccntcr

Tu'o Woodward Avcnuc. Suite 804

Detroit, Michigan 48226

{07 (RESIDENTIAI- CONDOIUTN r trNrS)

Taxpayer SiBnalure lo Apo{.al (Rrquir.d)

'CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, M148219'

Hearings are scheduled for the following dates and times: March 4th-14th, 2026, beginning at 9:00 a.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

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jonathan

M.I.

Last Name

Riley

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

5766 Trumbull 23

City or Town

Detroit

State

Michigan

ZIP Code

48208

Telephone Number

2487679840

E-mail Address

afaleslaw@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

E-mail Address

afaleslaw@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

5766 Trumbull 23

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Detroit

County

Wayne

State

Michigan

ZIP Code

48208

Taxing Authority (City or Township)

City of Detroit (Wayne)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The 2026 values are in excess of 50% of FMV and therefore are unlawful. Petitioner purchased the Property in an arms length transaction for $215,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06006052.006

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

205600

Current Taxable Value as established by the Board of Review:

205600

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

215000

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

107500

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

107500

 

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

Petitioner’s Signature: 

/s/ Aaron Fales

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

Yes

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

Jonathan Riley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001110

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: August 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Jonathan Riley,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001110

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: August 12, 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

Oflicc ol'thc ( hicl Finuncial Olllccr

Office of the Assessor

NOTICE FROM ASSESSORS REVIEW PERJOD

Fcbruary 22, 2026

(-I,ASS:

APPEAI. f

)l-00.144.t

DtsTRt('r'#

RILEY, JONATHAN

5766 TR(IMBLILL 23

DETROIT MI 48208

PARCEL NUMBER: 

06006052.006

PROPERTY ADDRESS: 

5766 TRUMBULL 23

PRINCIPAL RESIDENCE EXEMPTION: 100.00 %

5

The Detroit Board of Assessors has considered your appeal on the 2026 Assessed and Taxable Value for the above

described property. The results of your appeal are as shown below.

2026

2026

CllAr-Gf, R]:Aso:\:

ASSESSED VALUE

TAXABLE VALUE

BEFORE APPEAL

205,600

205,600

AFTER APPEAL

20s,600

20s,600

ASSESSOR'S REVIEW/DENIED

lf you are dissatisfied with the decision of the Assessors Review, you must request an appeal to the MARCH BOARD OF REVIEW.

Such an appeal must be in writing, stating speciflcally the grounds presenled during lhe Ass€ssors Review period. No other matler in

connection therewith shall be considered by lhe Board of Review.

EmailAddress /,R.9u,11//

Day Time Phonc Numbcr (R...tunL,l)

You may sign, dato, and retum thi3 lettor along with a complotod Petlllon (L{035) to tho March Board ot Roviow al the address bolow,

as your wrlnon r€qugst for an appoal to tho March Board of Roviow. Your roquost for .n appeal must bo fllsd on or beforo tho socgnd

Monday in March [03/09/2026],4:30 p.m. EST, and may not bo flled theroafter.

Roqu.sts to appealto th6 March Bo..d of Reviow can b. .ubmitt.d in 3ev6r.l ways:

(vl. Onllno) http!r/dotroltml.gov/mbor (vla omall:) at IIBoR@dotroltml.gov.

(vir Mail:) Signod and compl.led March Board of Reviow petltion (Form 618-L-4035)to: Board of Roviow, Attn: M.rch Boa.d of Roviow, 2

Woodward Avenue, Sulte 6O/i, Dot.oil, M148226.

(yla Droporf:) at tho drop box locatod out3ldo tho Woodw.rd ontr.nco ot lho Colom.n A- Young Munlclpal Conlo,.

ll an lgont is flllng the .ppoal on bohalf of tho proporty owner, tho authorlzsllon to act as tho agont must bo complotod prior to tho schadulod

2026 March Board o, Review ho.ri

YoUR REOUEST To APPEAL TO THE MARCH BOARD OF REVIEW MUST BE RECEIVED BY MARCH 09. 2026 at 4:30 o.m.

The petition torm approved by the Stale Tax Commission is available at www.michigan.gov/treasury. On the site, click on FORMS (at top of

page), then click on PROPERW TAX, and then click on BOARD OF REVIEW. Each taxpayer is urged to prepare brief remarks, present any

supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review prior to their hearing. Due to the volume of

appellants. time allowed for each taxpayer will be limited.

CITY OF DETROIT

OFFICE OF THE CHIEF FINANCIAL OFFICER . OFFICE OF THE ASSESSOR

ATTN: BOARD OF REVIEW

COLE AN A. YOUNG UNICIPAL CEi{TER . TWO WOODWARD AVENUE, SUITE 8(N

oETROIT, ifl 48226

NOTE: YOU MUST FORWARD A COPY OF THIS LETTER TO YOUR REPRESENTATIVE AND/OR ATTORNEY, IF

YOUR APPEAL WAS HANOLED BY AN AUTHORIZED REPRESENTATIVE OR ATTORNEY.

Tho Ootrolt Board of R€vlow wlll bo conductlng applal hoerlngs at two physlcal locatlons and vidoo contoronco haarlngs onllne

'Online: Zoom video conferencing hearing, March 4th-28th,2026. at 9:00 a.m. on the webr httpsr/cityofdetroit.zoom.us/j/84964354612'

' HEILMANN RECREATION CENTER, 19601 Brock Ave.. Dstroit. Ml 48205 '

Hearings are scheduled for the following dates and times: March 16th-281h,2026, beginning at 9:00 a.m

Colcman A. Young Municipal Ccntcr

Tu'o Woodward Avcnuc. Suite 804

Detroit, Michigan 48226

{07 (RESIDENTIAI- CONDOIUTN r trNrS)

Taxpayer SiBnalure lo Apo{.al (Rrquir.d)

'CROWELL RECREATION CENTER, 16630 Lasher Rd., Detroit, M148219'

Hearings are scheduled for the following dates and times: March 4th-14th, 2026, beginning at 9:00 a.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

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Jonathan

M.I.

Last Name

Riley

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

5766 Trumbull 23

City or Town

Detroit

State

Michigan

ZIP Code

48208

Telephone Number

2487679840

E-mail Address

afaleslaw@gmail.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

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

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

E-mail Address

afaleslaw@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

5766 Trumbull 23

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Detroit

County

Wayne

State

Michigan

ZIP Code

48208

Taxing Authority (City or Township)

City of Detroit (Wayne)

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

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The 2026 values are in excess of 50% of FMV and therefore are unlawful. Petitioner purchased the Property in an arms length transaction for $215,000.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

06006052.006

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

205600

Current Taxable Value as established by the Board of Review:

205600

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

What do you believe is the fair market value?

215000

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

107500

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

107500

 

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

Petitioner’s Signature: 

/s/ Aaron Fales

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

Yes

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.