Joseph L Strickland, 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 

Joseph L Strickland, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003425 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Valuation 

 

City of Detroit, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Marcus L. Abood 

 

 

ORDER OF DISMISSAL 

 

Location of Hearing: 

 

 

 

Telephonic 

Hearing Held on: 

 

 

 

 

April 30, 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 not 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 December 11, 2024. 

 

The amount of the State Equalized Value (SEV) or Taxable Value (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. 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

Page 2

MTT Docket No. 24-003425 

Page 2 of 7 

 

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

property.”3 

 

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. 

 

 

 

 

 

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

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. 24-003425 

Page 3 of 7 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV: 

 

Parcel Number: 

 

02004771.002L 

Year

TCV

SEV

TV

2024

$25,000

$12,500

$12,500

 

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. Board of Review Decision. 

 

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 value of the vacant lot is $25,000 and is part of 

the Neighborhood Enterprise Zone 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 house needs lots of repairs. A fence was torn down 

and replaced, but this is not an improvement to the property. 

 

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: 

 

02004771.002L 

Year

TCV

SEV

TV

2024

$58,600

$29,300

$22,529

 

 

13 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be 

accessed by entering the docket number assigned to this case.

Page 4

MTT Docket No.

Page 5

MTT

Page 6

MTT

Page 7

MT

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

RECEIVED 

APR 0 1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Joseph Strickland 

Petitioner, 

v. 

MTT Docket No. 24-003425 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE 

On March 27, 2025, 

I 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 Afton Rd. 

Detroit, MI 48203 

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

/ 

O) oN //%) J ra 

Dated: March 27, 2025 

Dana McMurray 

C

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OFFICE OF THE ASSESSOR 

- 

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.

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

v

MTT Docket No.: 24-003425

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:

April 30, 2025 

HEARING TIME:

4:00 PM 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. 24-003425

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 

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. 24-003425

Page 3 of 13

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

Page 4

MTT

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

Joseph L Strickland, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003425

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 09, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 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 2

Joseph L Strickland

19440 Afton Rd

Detroit , MI 48203

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

Joseph L Strickland, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003425

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on December 09, 2024, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 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

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

RECEIVED 

DEC 16 2024 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

Joseph Strickland 

Petitioner, 

v. 

MTT Docket No. 24-003425 

CITY OF DETROIT, 

Respondent. 

PROOF OF SERVICE TO CURE DEFAULT 

On December 10, 2024, I Dana McMurray mailed a copy of the Respondent's Answer relative to 

the above captioned matter to: 

Gail Strickland (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 Afton Rd. 

Detroit, MI 48203 

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

DO), eo 

MN 

MN spin 

Dated: December 10, 2024 

Dana McMurray 

Appraiser IV

Page 2

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* 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 Claims Petition, if applicable. If you do not submit this document, you may be placed 

in default. 

Docket Number: 

* 

24-003425 

Section 1: Respondent’s Contact Information 

Fiter Type: 

* 

Local Unit of Government 

NB - 

) 

i 

) 

i 

i 

} 

. 

. i 

Unit of Goverment; 

» 

Clty of Detrait (Wayne) 

I. 

I 

. 

. 

Lv 

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

First Name: 

Dana_ 

Middle Initial: 

Last Name: 

McMurray 

Co 

} 

Firm Name (if any): 

City of Detroit Office of the Assessor 

Address line 1: 

2 Woodward Ave., Ste. 804 

Address line 2: 

Address line 3: 

City or Town: 

Detroit 

Ce 

[PE 

mn 

State: 

{Michigan 

TTY 

ZIP code: 

prey 

Telephone Number: 

313804-0880 

Fax Number: 

1313 224.4370 

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 3

9/25/24, 12:59 PM 

eFiling Website 

Section 5: Jurisdictional Issyes 

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

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

ves Ono 

If Yes, check which BOR Petitioner attended: * 

March OO July Dpecember 

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

Yes (No 

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

ves LINo 

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?: 

Yes Eno 

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?: 

Olives Ono 

If Yes, check which Board of Review Petitioner attended: 

["iMarch &.- July 

©} 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 

No 

If Yes, check which BOR Petitioner attended: 

{-iMarch ©. July 

-i 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 18 APPEALING THE CLASSIFICATION OF PROPERTY

Page 4

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

a 

[= 

[} 

v) 

0 

0 

[i] 

Current Assessed Value as established by the BOR: 

29,300 

Current Taxable Vaiue as established by the BOR; * 

22,529 

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

58,653 (58,600) 

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

29,300 

) 

] 

] 

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

29300 JA, EAT 

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

Respondent or Authorized Attorney/Representative’s Signature; * 

/s/ {Dana McMurray 

Upload Notice Giving Rise to Appeal: 

Choose Fite | No file chosen 

| Submit

Page 5

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

Piopwtty Asscermunt 

4 

Board of Review 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

07/22/2024 

STRICKLAND, JOSEPH L & MARY J 

19440 AFTON RD 

DETROIT MI 48203 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-007750 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

02004771.002L 

2. 

Property Address: 

19440 AFTON RD 

3. 

District: 

2 

4. 

Property Classification: 

401 

(RESIDENTIAL:IMPRQVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

E AFTON 47846 PALMER WOODS SUB L32 P16 PLATS, W C R 2/140 210.06 IJRREG NEZ HOMESTEAD CERT #NH2007-1647 RELAT 

6. 

Petitioner timely filed an appeal to the March Board of Review. 

7. The March Board of Review considered” 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review:¢onsidered facts presented as on the assessment roll and/or any

Page 6

UY/2o72

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

Joseph L Strickland,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003425

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 279. 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.i 

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:_______________________________

Entered: December 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003425

Page 2 of 7

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

i “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 219(5)

Page 3

Joseph L Strickland

19440 Afton Rd

Detroit , MI 48203

Page 4

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

v

 

MTT Docket No. 24-003425

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 279. 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.ii 

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:_______________________________

Entered: December 9, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003425

Page 5 of 7

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

ii “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 219(5)

Page 6

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

v

 

MTT Docket No. 24-003425

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 279. Respondent must file an answer 

within 14 days of the entry of this Order. Small Claims answer forms can

Page 7

MT

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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 or Notice of Uncapping) with this Small Claims Petition, if applicakle. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Jase 

h 

iL 

ST.) LA AND) 

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

| 9440 AFTON 

Rb. 

City or Town 

State 

ZIP Code 

Dene iT 

mt 

44205 

Telephone Number 

Fax Number 

(313) 733-6720 

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

Section 2: Petitioner’s Attar neyiAuthetized Representative’s Contact Information 

Fi 

Last 

N: 

A 

"etl 

Firm Name (if any) 

a; (No., Street, P.O. 

Bpx 7 Rural Route) 

ISL 

elesbre 

Dr 

City 

or Town 

State 

ZIP Code 

a, 

Boras 

Te 

“yp 

} 

Mi] 

(| 30 

ay Number 

Fax Number 

TI 2/8 F152. 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

wl True Cash and Taxable Value 

[ Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Zz am 

re yoesteny 

2 

revice- 

of Lis 

Ae usi on 

bo sd 

oN 

He 

forsing 

2 

loys 

= 

ws =F 

am 

on 

5 de 

ea 

- 

- 

/£ 

ors, sbently 

/n aur 

este 

ses Hi 

mantensnde zx] 

repairs 

on 

items 

Hat 

ae 

Not juckfin anf tegpensch lit, 

pry 

Shak 

ay obs Dery Follng 

on 

mer 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

20244 

Did you protest the assessment at a Board of Review (BOR)? [Hm] Yes 

xl No 

If Yes, check which BOR you attended AND attach the BOR decision: O March 

O July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARCONI BROWN, DPA 

GOVERNOR 

LANSING 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

0200477 .002.L 

Classification of Property: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

24 500 

Current Taxable Value as established by the BOR: 

22,529 

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

5 000 

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

[2800 

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: OR004T1 002L 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

p22 A 2 / 

had property, for what use was the property designed? 

egy dod 

>

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

O 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J Yes 

oo 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not lo exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value

Page 5

C

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

Joseph L Strickland, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003425 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 11, 2024

By: Tribunal Clerk

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

1 See TTR 223(1).

Page 2

Joseph L Strickland

19440 Afton Rd

Detroit , MI 48203

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

Joseph L Strickland, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003425 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 223. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

Entered: September 11, 2024

By: Tribunal Clerk

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

2 See TTR 223(1).

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

Joseph L Strickland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003425

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 279. 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: September 11, 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 2

Joseph L Strickland

19440 Afton Rd

Detroit , MI 48203

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

Joseph L Strickland,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003425

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 279. 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: September 11, 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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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 or Notice of Uncapping) with this Small Claims Petition, if applicakle. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Jase 

h 

iL 

ST.) LA AND) 

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

| 9440 AFTON 

Rb. 

City or Town 

State 

ZIP Code 

Dene iT 

mt 

44205 

Telephone Number 

Fax Number 

(313) 733-6720 

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

Section 2: Petitioner’s Attar neyiAuthetized Representative’s Contact Information 

Fi 

Last 

N: 

A 

"etl 

Firm Name (if any) 

a; (No., Street, P.O. 

Bpx 7 Rural Route) 

ISL 

elesbre 

Dr 

City 

or Town 

State 

ZIP Code 

a, 

Boras 

Te 

“yp 

} 

Mi] 

(| 30 

ay Number 

Fax Number 

TI 2/8 F152. 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No**

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

wl True Cash and Taxable Value 

[ Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Zz am 

re yoesteny 

2 

revice- 

of Lis 

Ae usi on 

bo sd 

oN 

He 

forsing 

2 

loys 

= 

ws =F 

am 

on 

5 de 

ea 

- 

- 

/£ 

ors, sbently 

/n aur 

este 

ses Hi 

mantensnde zx] 

repairs 

on 

items 

Hat 

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Not juckfin anf tegpensch lit, 

pry 

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ay obs Dery Follng 

on 

mer 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

20244 

Did you protest the assessment at a Board of Review (BOR)? [Hm] Yes 

xl No 

If Yes, check which BOR you attended AND attach the BOR decision: O March 

O July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Od Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARCONI BROWN, DPA 

GOVERNOR 

LANSING 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

0200477 .002.L 

Classification of Property: 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

24 500 

Current Taxable Value as established by the BOR: 

22,529 

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

5 000 

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

[2800 

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: OR004T1 002L 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

p22 A 2 / 

had property, for what use was the property designed? 

egy dod 

>

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

O 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J Yes 

oo 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not lo exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value

Page 5

C

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