Michigan

Joseph L Strickland, Petitioner V City Of Detroit, Respondent

Petitioner: Joseph L Strickland
Respondent: City Of Detroit

Case overview

Docket number: 24-003424-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	06/20/2025	Not recorded	Download
10	Hearing Completed	Not recorded	Not recorded	05/29/2025	Not recorded	Not recorded
9	Evidence was received.	RESP	Not recorded	03/28/2025	Not recorded	Download
8	Notice of Hearing	Not recorded	Not recorded	03/10/2025	Not recorded	Download
7	A hearing has been scheduled	Not recorded	Not recorded	03/10/2025	Not recorded	Not recorded
6	Answer was received	RESP	Not recorded	09/27/2024	Not recorded	Download
5	Notice of Filing	Not recorded	Not recorded	10/02/2024	Not recorded	Download
4	Notice of No Action	Not recorded	Not recorded	09/11/2024	Not recorded	Download
3	Petition has been verified	PET	1	09/11/2024	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	09/11/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/29/2024	$225.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

24-003424_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

Joseph L Strickland,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-003424

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:

Gail and Joseph Strickland

Appearances on Behalf of Respondent:

Dana McMurray

PROCEDURAL HISTORY

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

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

March BOR.

Petitioner filed a petition with the Tribunal on May 29, 2024. Respondent filed an

answer on September 27, 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 The

parties agreed to include the 2025 tax year in this proceeding.

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).

Page 2

MTT Docket No. 24-003424

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

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in

writing. Additionally, “[a] written final decision shall include separate sections entitled

“findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise

statement of the underlying supporting facts” that are “based exclusively on the

evidence.”11 Consequently, the Tribunal has not addressed every piece of evidence or

every inference that might lead to a conflicting conclusion and has rejected evidence

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by

authority or reasoned opinion.”12 Accordingly, the Tribunal will outline the summary of

evidence, findings of facts, and conclusions of law, before ultimately rendering

judgment.

SUMMARY OF EVIDENCE

A. Petitioner’s Evidence

Petitioner’s contentions of TCV, SEV and TV:

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.

11 See also MCR 2.517(a).

12 Id.

Page 3

MTT Docket No. 24-003424 

Page 3 of 7 

 

Parcel Number: 

 

27071847 

Year

TCV

SEV

TV

2024

$900,000

$450,000

$450,000

 

The exhibits offered by Petitioner(s) may be viewed at line-item entry 1 of the docket 

maintained in this case.13 

 

The following exhibits were submitted into evidence: 

 

1. Evidence, filed on May 29, 2024 

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

 

No exhibits were excluded from evidence. 

 

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

that the taxes are too high and keep going up. Petitioner has been retired since 2001 

and purchased the subject in 2006. The property is part of the Neighborhood Enterprise 

Zone (NEZ) program. Petitioner argues that dead trees and falling limbs (from the 

adjoining city property) fall onto his property. Petitioner has complained to the city to 

maintain their trees and falling limbs. 

 

On rebuttal, Petitioner again argues that dying trees and falling limbs are dangerous. 

The cost of maintaining the trees is expensive. Petitioner agrees that the trees are on 

the neighboring city property and need to be maintained by the city. 

 

Petitioner also contends that the

Page 4

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24-003424.pdfRead complete document text →

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Page 1

RECEIVED 

APROT 

25 

STATE OF MICHIGAN 

MICHIGAN TAY YRIBUNAL 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Joseph Strickland 

Petitioner, 

v. 

MTT Docket No. 24-003424 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

On March 27, 2025, 

1 Dana McMurray mailed a copy of Respondent’s Valuation Disclosure 

relative to the above captioned matter to: 

Gail Strikland (Petitioner’s Representative) 

Michigan Tax Tribunal 

9147 Celestine Dr. 

P.O. Box 30232 

Van Buren Twp., MI 48111 

Lansing, MI. 48909 

Joseph Strickland (Petitioner) 

19440 Afion Rd. 

Detroit, MI 48203 

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

Oe Im 

Dated: March 27, 2025 

Dana McMurray 

Appraiser IV 

Coleman A. Young Municipal 

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| OFFICE OF THE ASSESSOR 

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2 WOODWARD AVE. STE. 804 

DETROIT, MI. 48226 

MICHIGAN TAX TRIBUNAL 

P.O. BOX 30232 

LANSING, MICHIGAN 48909

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

SC_Notice_of_Telephonic_Hearing.2025-03-10_12-02-08.0000.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

Joseph L Strickland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003424

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:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

412112628

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. 24-003424

Page 2 of 13

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

Page 3

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Page 1

woes 

RECETVED 

OCT 01 2024 

MICHIGAN TAX TRIBUNAL 

Michigan.gov Home 

File As: 

Respondent 

My Account 

Log Qut 

Homo 

SR 

. 

Announcements 

STATE OF MICHIGAN 

My Cases 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

"My efiiings 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

Submit 

an ofits 

MICHIGAN TAX TRIBUNAL 

BRS 

SMALL CLAIMS DIVISION 

“F Instructions 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION/EXEMPTION/CLASSIFICATION 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. Notice of 

Denial or Board of Review Decision) with this Small Glaims Petition, if applicable. If you do not submit this document, you may be placed 

in default. 

Docket Number: 

* 

240003424 

Section 1: Respondent's Contact Information 

Filer Type: 

2 

Local Unilof Government 

~~" 

Cn 

v 

Unit of Government: 

» 

City of Defrait (Wayne) a en 

i 

et 

Ae 

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

First Name: 

Dana 

Middle Initial 

Last Name: 

McMurray 

A 

- i» 

) 

~ 

Firm Name (if any): 

City of Detroit-Office of the Assessor 

Bh 

Address line 1: 

2 Woodward Ave., Sto. 804 

h 

Address line 2: 

Address 

line 3: 

i 

City or Town: 

‘Detroit 

State: 

{Michigan 

TTY 

2p code: 

mess 

) 

Telephone Number: 

313 804-0880 Bh 

“Fax Number: 

13132244270 

E-mail Address: 

taxtribunal@detroitmi.gov 

Section 3: Subject Property Information 

How many parcels are 

* 

1 

being appealed? 

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

Page 2

. 9/26/24, 1:38 PM

eFlling Website

Section &: Jurisdictional Issues

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

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

ves (Ino

if Yes, check which BOR Petitioner attended: *

march (July

0 December

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

Oves

Ono

Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?:

Yes

If yes, please cite the Board's authority?

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

Oves

if yes, please explain?:

is Petitioner appealing from a State Tax Commission Order? if so, when was It issued?

nia

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?:

(3ves (Ino

If Yes, check which Board of Review Petitioner attended:

CiMarch

July Ul December

List the date the Board of Review 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?

Dyes

Ono

If Yes, check which BOR Petitioner attended:

Uimarch Ul duly December

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

Page 3

' 

[B] 

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

1,140,180 

(1,140,000 rounded) 

570,000 

152,024 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

[m] 

[mm] 

0 

O 

C0 

[} 

Current Assessed Value as established by the BOR: * 

570,000 

Current Taxable Value as established by the BOR: * 

152,024 

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 Authorized Attomey/Representative’s Signature; * 

Is! :Dana McMurray 

Upload Notice Giving Rise to Appeal: 

| Choose 

“ile_| 

No file chosen 

Submit

Page 4

City of Detroit 

Gifice of the Assessor 

Office of the Chief Financial Officer 

2 Woodward Ave. Sulte 864 

Goleman A. Young Municipal Center 

Detroit, Michigan 48226 

04/04/2022 

STRICKLAND, JOSEPH L & MARY J 

DISTRICT: 

2 

19440 AFTON RD 

DETROIT MI 48203 

RE:2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

Parcel Number: 

27071847. 

Property Address: 

19440 AFTON RD 

Property Classification: 

401 

_(RESIDENTIAL-IMPROVED) 

NEZ Homestead .5 

Legal Description: 

E AFTON 47846 PALMER WOODS SUB L32 P16 PLATS, W C R 2/140 210.06 IRREG NEZ HOMESTEAD CERT 

#NH2007-1647 RELATED PARCEL #02004771.002L 

The March Board of Review has considered the appeal on the 2025 assessment for the above 

described property. The values below will be the basis for the 2025 

tax bills. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

570,100 

570,100 

2025 

Taxable Value 

152,024 

152,024 

Principal Residence Exemption: 

100.00 % 

If you are dissatisfied with the decision of the Board of Review, you may appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing MI 48909 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real 

Property Classification. 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified 

as: Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal 

Property.

Page 5

PTI 

RVI 

VOLUALLUIL REPULL

Page 6

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

SC-Notice_of_Filing_of_Answer.2024-10-02_15-09-37.0000.pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Joseph L Strickland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003424

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. 24-003424

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 2, 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

Page 3

Joseph L Strickland

19440 Afton Rd

Detroit , MI 48203