Kwaku Ofori Darko, 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

Kwaku Ofori Darko,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002470

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:

October 6, 2026 

HEARING TIME:

11:30 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122998797 

 

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002470

Page 2 of 4

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. Parties are 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 choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. 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 both 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 both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (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 in this case.

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 valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that 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 may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

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

submitted to both 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

Page 3

MTT

Page 4

MTT

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ST

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

Kwaku Ofori Darko, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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 September 18, 2025, and the default has been 

timely cured.1 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: September 22, 2025

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 The defaulted party filed a Motion to Set Aside Default, but no motion was required by the Order of 

Default.

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

Kwaku Ofori Darko, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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 September 18, 2025, and the default has been 

timely cured.2 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: September 22, 2025

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 The defaulted party filed a Motion to Set Aside Default, but no motion was required by the Order of 

Default.

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

Kwaku Ofori Darko, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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 September 18, 2025, and the default has been 

timely cured.3 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: September 22, 2025

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

3 The defaulted party filed a Motion to Set Aside Default, but no motion was required by the Order of 

Default.

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 

SEP 19 2025 

Ici 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25002470 

Section 1: Respondent’s Contact Information 

First Name 

mi. 

Last Name 

li 

Kevin 

IY 

Marshall 

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

5227 Courville 

City or Town 

Detroit 

Telephone “98 9 48 8 38 35 

Email Address {do not enter unless you want MTT to send ail correspondence via email) 

State 

Mi 

ZIP Code 

48224 

koforidarko@gmail.com 

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

First Name 

M1 

Last Name 

Kevin 

Marshall 

"City of Detroit 

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

2 Woodward Ave Suite 804 

City or Town 

State 

Detroit 

MI 

Telephone mera 1 3903386 1 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

kevin.marshall@detroitmi.gov 

ZIP Code 

48226 

Section 3: Subject Property Information 

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

Yes 

[No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, tist which parceis adjoin one another, 

[J ves 

No 

[J Not Applicable

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

$109,5474, 

The property is on the 2025 tax roll at $60.85/3q. ft which is inline with the average for 

this area. Petitioner also states that this property should be in poor condtion based on 

statements that the basment flooding and structural issue. Petitioner did not provide 

Appriaser with any evidence of these claims, such as estimates to cure. An exterior 

field inspection was conducted in 2024 and concluded that the property was in average 

petitioner, 

the oringinal classification on the record card was C +5, currently itis a C classification. 

There is no rational for this property being changed to a D class as requested by 

MARLON 

I. BROWN, DPA 

DIRECTOR 

Section 5; Jurisdictional Issues 

IF PETITIONER i$ APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest tha assessment ata Board of Review (BOR)? 

Yes 

[Hl] No 

if yes, check which BOR Petitioner attended: 

March 

J July 

[I] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[| No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [Il] Yes 

No 

Ifyes, cite the Board's authority. 

no 

is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If 50, what is the issue date? 

IF PETITIONER iS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: |] March 

[] duly 

[J December 

List the date the BOR denled Petitioner's Poverty Exemption: 

IF PETITIONER Js APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? OJ Yes 

[rv] No 

If Yes, check which BOR Petitioner attended: O Maren 

[J uy 

December 

Tax Year(s) denied: 

List the date the exemption was denied: 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification shoulg be: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

my 

(check one) 

vi 

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

Parcel identification Number; 

21071689 

Classification of Property: 

Real 

Personal 

{check one} 

ri 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

% 

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

62900 

Current Taxable Value as established by the BOR; 

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

ignature required 

Respondent or Attorney/Authorized Representative’s Signature: 

Isl 

A dere 

’

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Kwaky Ofori-Darko 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002470 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 9/2/2025 

and, if applicable, the default 

was extended on N/A 

2. 

Good cause exists to set aside the default because: 

Tried to submit through the e-file but to no avai. 

3. 

lask this Tribunal to set aside the default. 

Cituy of Detroit/Kevin Marshall 

Party/Representative (sign here) 

Kevin Marshall 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

9/212025 

Revi Manakin dy

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Kwaku Ofori Darko 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25002470 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE 

Kevin Marshall 

states that on 9/3/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to valuation appeal 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

[Kwaku Ofori Darko 

5227 Courville 

Detroit, MI, 

[Signature of person who is serving/mailing copy] 

Kevin Marshall 

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

Page 6

Ey s US

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

Kwaku Ofori Darko,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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: September 18, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MTT Docket No. 25-002470

Page 2 of 6

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 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

Kwaku Ofori Darko,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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: September 18, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 4

MTT Docket No. 25-002470

Page 4 of 6

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 5

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

Kwaku Ofori Darko,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002470

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

Page 6

MTT Docket No. 25-002470

Page

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kwaku

M.I.

Last Name/Company Name

Ofori-Darko

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

5227 Courville St

City or Town

Detroit

State

Michigan

ZIP Code

48224

Telephone Number

989-488-3835

Fax Number

E-mail Address

koforidarko@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

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 non-contiguous or non-adjoining parcel.

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

5227 Courville St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48224

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am writing to formally appeal the property tax assessment for my residence at 5227 Courville St, Detroit, MI 48224. I deeply value the efforts of the Assessor’s 

Office to support Detroit’s revitalization through fair and accurate property evaluations. I understand the challenges of assessing thousands of properties biennially, 

often relying on external inspections, and I appreciate the critical role these assessments play in funding our city’s progress. However, I believe the current 

assessment of my property overstates its condition and market value due to inaccuracies in its classification, condition rating, and valuation approach. Given its 

nearly 100 year old age, unprofessional renovations, and severe deficiencies—including regular basement flooding during rain or snow melt— I respectfully request 

a reassessment based on the evidence provided below, including a reclassification to Building Class D and a condition rating of "Poor".

Grounds for Appeal

1. Building Class Overstatement: Building Class BC typically denotes higher-quality materials and construction (e.g., superior framing, finishes, or masonry). My 

97-year-old home, built in 1929, features original wood framing, basic brickwork, and minimal modern upgrades, aligning with Building Class D—defined as 

economy, utilitarian construction per the Michigan Assessor’s Manual. This reclassification better reflects the property’s modest materials and aging infrastructure.

2. Overstated Condition 

The current assessment rates the property as "Average" (80%), implying well-maintained improvements with limited depreciation. However, the property’s 

condition aligns more closely with the "Poor" rating per the City of Detroit’s condition guidelines:

"Poor" Definition Match: The guidelines state that a "Poor" rating applies to improvements with "obvious deferred maintenance" and "significant repairs" needed for 

building components, yet the dwelling "remains usable and functional as a residence" but “undesirable. My home fits this description precisely due to extensive 

issues (detailed below) that diminish its functional utility and livability.

3. Documented Deficiencies and Cost to Cure

Despite some cosmetic updates (e.g., repainting, trimming), the property suffers from pervasive structural and safety issues, as evidenced by inspection reports and 

contractor estimates (attached). These deficiencies necessitate substantial repairs, supporting a "Fair" condition and Building Class D classification. 

These issues—especially the recurring basement flooding—refute the "Average" rating and align solely with "Poor".

Conclusion

I respectfully request that the Assessor’s Office reclassify 5227 Courville as Building Class D and adjust its condition to "Poor", reflecting its aging construction, 

significant repair needs, and modest market value. Photos, inspection reports and cost estimates are available to submit as requested.

Thank you for your time and dedication to ensuring equitable assessments. I’m committed to Detroit’s growth and appreciate your consideration of this appeal. 

Please contact me at (989) 488-3835 or koforidarko@gmail.com with any questions.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 21071689

Classification of Property:

Real

Residential

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

62900

Current Taxable Value as established by the BOR:

62900

What do you believe is the

Page 4

S

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

Kwaku Ofori Darko,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002470

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 4, 2025

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

Kwaku Ofori Darko,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002470

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 4, 2025

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

Coleman A. Young Municipal Center 

i 

2 Woodward Avenue, Sulte 105 BN pied a 

Detroit, Michigan 48226 

detroltmi gov 

. 

06/16/2025 

(4 

OFORI DARKO, KWAKU 

5227 COLURVILLE ST 

DETROIT MI 48224 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-004166 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

21071689. 

2. Property Address: 

5227 COURVILLE 

3. 

District: 

4 

4. 

Property Classification: 

401 

(RESIDENTIAL-IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 50% 

5. 

Property Legal Description: 

W COURVILLE 610 HENRY RUSSELS THREE MILE DRIVE SUB NO 1 L46 P20 PLATS, WC R 21/699 40 X 120 

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 considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

1 

CONCLUSION: 

The Board of Review has considered the appeal filed and found there was no adjustment warranted. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

62,900 

62,900 

2025 

Taxable Value 

62,900 

62,900 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

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. 

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

Classification. 

A property Classification appeal may only 

be made 

for the current year. Such appeal may be 

filed with the 

State Tax Commission, PO Box 30471, 

Lansing, 

MI 48909-7971 

by June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review 

COFD 

/ 0000252 

/ 0001758

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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 applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Kwaku

M.I.

Last Name/Company Name

Ofori-Darko

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

5227 Courville St

City or Town

Detroit

State

Michigan

ZIP Code

48224

Telephone Number

989-488-3835

Fax Number

E-mail Address

koforidarko@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

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 non-contiguous or non-adjoining parcel.

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

5227 Courville St

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48224

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am writing to formally appeal the property tax assessment for my residence at 5227 Courville St, Detroit, MI 48224. I deeply value the efforts of the Assessor’s 

Office to support Detroit’s revitalization through fair and accurate property evaluations. I understand the challenges of assessing thousands of properties biennially, 

often relying on external inspections, and I appreciate the critical role these assessments play in funding our city’s progress. However, I believe the current 

assessment of my property overstates its condition and market value due to inaccuracies in its classification, condition rating, and valuation approach. Given its 

nearly 100 year old age, unprofessional renovations, and severe deficiencies—including regular basement flooding during rain or snow melt— I respectfully request 

a reassessment based on the evidence provided below, including a reclassification to Building Class D and a condition rating of "Poor".

Grounds for Appeal

1. Building Class Overstatement: Building Class BC typically denotes higher-quality materials and construction (e.g., superior framing, finishes, or masonry). My 

97-year-old home, built in 1929, features original wood framing, basic brickwork, and minimal modern upgrades, aligning with Building Class D—defined as 

economy, utilitarian construction per the Michigan Assessor’s Manual. This reclassification better reflects the property’s modest materials and aging infrastructure.

2. Overstated Condition 

The current assessment rates the property as "Average" (80%), implying well-maintained improvements with limited depreciation. However, the property’s 

condition aligns more closely with the "Poor" rating per the City of Detroit’s condition guidelines:

"Poor" Definition Match: The guidelines state that a "Poor" rating applies to improvements with "obvious deferred maintenance" and "significant repairs" needed for 

building components, yet the dwelling "remains usable and functional as a residence" but “undesirable. My home fits this description precisely due to extensive 

issues (detailed below) that diminish its functional utility and livability.

3. Documented Deficiencies and Cost to Cure

Despite some cosmetic updates (e.g., repainting, trimming), the property suffers from pervasive structural and safety issues, as evidenced by inspection reports and 

contractor estimates (attached). These deficiencies necessitate substantial repairs, supporting a "Fair" condition and Building Class D classification. 

These issues—especially the recurring basement flooding—refute the "Average" rating and align solely with "Poor".

Conclusion

I respectfully request that the Assessor’s Office reclassify 5227 Courville as Building Class D and adjust its condition to "Poor", reflecting its aging construction, 

significant repair needs, and modest market value. Photos, inspection reports and cost estimates are available to submit as requested.

Thank you for your time and dedication to ensuring equitable assessments. I’m committed to Detroit’s growth and appreciate your consideration of this appeal. 

Please contact me at (989) 488-3835 or koforidarko@gmail.com with any questions.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 21071689

Classification of Property:

Real

Residential

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

62900

Current Taxable Value as established by the BOR:

62900

What do you believe is the

Page 4

S

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.