LaJuan Buchanan, 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 

LaJuan Buchanan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003418 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on September 10, 2024, because they failed to file a copy of the notice giving 

rise to the appeal, i.e., the March Board of Review (BOR) decision. On October 15, 

2024, the Tribunal extended the time for Petitioner to cure the default by an additional 

14 days and they have failed to respond.1 Petitioner has not fully complied with either 

order, and the latter stated that “failure to comply with this Order shall result in the 

dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.2 In Grimm, the 

Michigan Court of Appeals summarized factors that the Tribunal should consider before 

imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.3 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

 

1 The Tribunal’s October 15, 2024 Order of Partial Dismissal and Order Extending Time for Petitioner to 

Cure Default noted that Petitioner’s attempt to cure the default was incomplete as Petitioner failed to 

submit the notice giving rise to the appeal. While Respondent included a copy of the notice giving rise to 

the appeal along with its answer, the Tribunal’s October 15, 2024 order indicated that there were several 

other deficiencies in Petitioner’s petition that were not identified in the original default order. Petitioner 

was given additional time submit a complete petition and pay the required filing fee. As of the date of this 

order, Petitioner has not submitted a completed petition for the 2024 tax year or paid the required petition 

filing fee. 

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

3 Id. at 149.

Page 2

MTT Docket No. 24-003418 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: November 19, 2024 

 

 

By _____________________________ 

smm/jcr 

 

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 

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 

LaJuan Buchanan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003418 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 10, 2024, because they failed to file a copy of the notice giving 

rise to the appeal, i.e., the March Board of Review (BOR) decision.1 Petitioner timely 

responded to the order but did not provide a copy of the BOR decision, and though a 

copy of that document was filed by Respondent, there are several other deficiencies in 

Petitioner’s filing that were not noted in the original default order. First, Petitioner failed 

to properly complete the petition form. Specifically, Petitioner failed to complete Section 

7 pertaining to valuation information. Second, Petitioner failed to pay the fee required 

for the filing of the petition. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

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

dismissal of the case for failure to timely comply with this Order.2 

 

The Tribunal further finds that the petition indicates that Petitioner is appealing the 

property’s assessment for both the 2023 and 2024 tax years. The Tribunal has no 

authority over the 2023 tax year under MCL 205.735a because the property is classified 

as commercial, and Petitioner did not file a petition with the Tribunal on or before May 

31 of that year. The Tribunal also has no authority under MCL 211.53a because the 

facts alleged do not establish that the 2023 assessment was the result of a clerical error 

(i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

parties”).3 And though MCL 211.53b provides July and December BORs with the 

authority to correct qualified errors, Petitioner did not appear before Respondent’s July 

or December BOR or appeal an action taken by any such board. As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

 

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 24-003418 

Page 2 of 3 

 

statutory requirement or filing deadline, it has no authority to grant Petitioner the relief 

requested for the 2023 tax year.4 Therefore, 

 

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

 

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

default: (1) file a complete, amended petition for the 2024 tax year, and (2) pay the 

$250.00 fee required for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this Order.5 The amended petition shall note the 

docket number assigned by the Tribunal in this case. 

 

Failure to comply with this Order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee), and may result in dismissal of the 

case, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to the 2023 tax 

year. The appeal shall continue for the 2024 tax year only. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 “A submission by mail is considered filed on the date indicated by

Page 3

MT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

LaJuan Buchanan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003418 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on September 10, 2024, because they failed to file a copy of the notice giving 

rise to the appeal, i.e., the March Board of Review (BOR) decision.1 Petitioner timely 

responded to the order but did not provide a copy of the BOR decision, and though a 

copy of that document was filed by Respondent, there are several other deficiencies in 

Petitioner’s filing that were not noted in the original default order. First, Petitioner failed 

to properly complete the petition form. Specifically, Petitioner failed to complete Section 

7 pertaining to valuation information. Second, Petitioner failed to pay the fee required 

for the filing of the petition. Though the Tribunal finds an extension of time to cure the 

default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of 

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

dismissal of the case for failure to timely comply with this Order.2 

 

The Tribunal further finds that the petition indicates that Petitioner is appealing the 

property’s assessment for both the 2023 and 2024 tax years. The Tribunal has no 

authority over the 2023 tax year under MCL 205.735a because the property is classified 

as commercial, and Petitioner did not file a petition with the Tribunal on or before May 

31 of that year. The Tribunal also has no authority under MCL 211.53a because the 

facts alleged do not establish that the 2023 assessment was the result of a clerical error 

(i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

parties”).3 And though MCL 211.53b provides July and December BORs with the 

authority to correct qualified errors, Petitioner did not appear before Respondent’s July 

or December BOR or appeal an action taken by any such board. As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

 

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 2

MTT Docket No. 24-003418 

Page 2 of 3 

 

statutory requirement or filing deadline, it has no authority to grant Petitioner the relief 

requested for the 2023 tax year.4 Therefore, 

 

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

 

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

default: (1) file a complete, amended petition for the 2024 tax year, and (2) pay the 

$250.00 fee required for the filing of the petition. The foregoing must be filed with the 

Tribunal within 14 days of entry of this Order.5 The amended petition shall note the 

docket number assigned by the Tribunal in this case. 

 

Failure to comply with this Order will result in Petitioner being required to file a motion to 

set aside the default (with appropriate filing fee), and may result in dismissal of the 

case, as provided by TTR 231.6 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to the 2023 tax 

year. The appeal shall continue for the 2024 tax year only. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 “A submission by mail is considered filed on the date indicated by

Page 3

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

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

LaJuan Buchanan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003418

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. 24-003418

Page 2 of 8

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 15, 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

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

LaJuan Buchanan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003418

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

Page 4

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

LAJUAN BUCHANAN 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003418 

 

 

CITY OF DETROIT, 

 

 

 

 

 

Respondent. 

 

 

 

PROOF OF SERVICE 

 

On 9/19/2024 I, Frances Burton, e-filed a copy of the Respondent’s Answer, Proof of Service, 

Valuation Report, Assessment Notice, Record Card and MBOR Results Letter for this 

appeal to: 

 

 

Michigan Tax Tribunal 

Po Box 30232 

Lansing MI, 48909 

 

And emailed a copy to Petitioner’s Representative: 

 

Dorcas Tandoh 

[lajuanbuchanan32@yahoo.com] 

72 Louise 

Highland Park, MI 48203 

 

 

 

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

 

 

Dated: 9-25-2024 

Signature_Frances Y Burton 

Frances Y Burton 

 

 

 

 

Appraiser II 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

ARCHIVED

Valuation Report

DB:

Detroit-24

09/18/2024

04:17 PM

 

Total Floor Area: 1,247 Base Cost New of Upper Floors = 203,324

 

Adjusted Square Foot Cost for Upper Floors = 163.05

(10) Heating system: Forced Air Furnace Cost/SqFt: 12.74 100%

 

Base Rate for Upper Floors = 150.31

 

Overall Building Height: 10

Stories: 1 Story Height: 10 Perimeter: 194

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Stores - Retail cost schedules.

 

Description of Occupancy: BLDG. 1, SEC. 2

Cost Estimates for Commercial/Industrial Building/Section: 2 Built 1962

 Replacement Cost/Floor Area= 156.77 Est. TCV/Floor Area= 32.74

ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.354 => TCV of Bldg: 1 = 48,951

 

 Total Depreciated Cost = 0

Eff.Age:23 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 1.07

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 3: Stores & Commercials

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 138,279

Eff.Age:23 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Reproduction/Replacement Cost = 234,371

 

Total Floor Area: 1,495 Base Cost New of Upper Floors = 234,371

 

Adjusted Square Foot Cost for Upper Floors = 156.77

(10) Heating system: Forced Air Furnace Cost/SqFt: 12.25 100%

 

Base Rate for Upper Floors = 144.52

 

Overall Building Height: 12

Stories: 1 Story Height: 12 Perimeter: 195

 Class: C Quality: Average

<<<<< Calculator Cost Computations >>>>>

Costs are taken from the Stores - Retail cost schedules.

 

Description of Occupancy: BLDG. 1, SEC. 1

Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1940

 242 Actual Front Feet, 0.56 Total Acres Total Est. Land Value = 25,294

 * denotes lines that do not contribute to the total acreage calculation.

cglt sq ft rates 24,306.480 Sq Ft 1.04 100 25,294

 242.00 100.00 1.0000 0.0000 0 100* 0

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC

PARK SUB L32 P44 PLATS, W C R 12/247 242 X 100

pursuant to PA 261 of 2003 expiring 12/30/2027. N PURITAN 309 THRU 298 MARTIN

Property exempt from Ad Valorem taxes and assessed on the Special Act Roll

Map #: 12 CITY OF DETROIT , 48238 

Property Class: 201 2616 PURITAN 

12005570-80 2024 Est. T.C.V. BUCHANAN, LAJUAN

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ARCHIVED

Valuation Report

DB:

Detroit-24

09/18/2024

04:17 PM

 58,400 58,300 58,300 118,755 58,300 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 58,300 0 183,300 0 -125,000 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 183,300 183,300 183,300 113,100 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 42.56, Most recent sale 08/04/2009 for 150,000

2024 Est. T.C.V. 12005570-80 = 116,711

Total Estimated True Cash Value of Commercial/Industrial Buildings = 91,417

 Replacement Cost/Floor Area= 163.05 Est. TCV/Floor Area= 34.05

ECF (CGRS8- RETAIL-STORES <5000 SQFT) 0.354 => TCV of Bldg: 2 = 42,466

 

 Total Depreciated Cost = 0

Eff.Age:23 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Reproduction/Replacement Cost = 0

 

Architectural Multiplier: 1.07

 Total Cost New = 0

 

Item Desciption Col. Rate SqFt Adj. Adj. Cost

 Cost # or Height Storys 

Costs taken from Segregated Cost Section 3: Stores & Commercials

<<<<< Segregated Cost Computations >>>>>

 

 Total Depreciated Cost = 119,961

Eff.Age:23 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 59 /100/100/100/59.0

 Reproduction/Replacement Cost = 203,324

Parcel Number: 12005570-80 Page: 2

Page 4

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Valuation Report

DB:

Detroit-24

09/18/2024

04:17 PM

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 12005570-80, Commercial/Industrial Building 1

Page 5

ARCHIVED

1940

23

116,711.00 

MARKET VALUE

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2024 Inflation Rate Multiplier is: 1.05

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED

Page 6

ARCHIV

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003418

Section 1: Respondent’s Contact Information

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

First Name

Jean-Philippe

M.I.

Last Name/Company Name/Unit of Government

Saulnier

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

2 Woodward Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-939-0127

Fax Number

E-mail Address

assessorscbdcommercial@detroitmi.gov

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

First Name

Frances

M.I.

Last Name

Burton

Firm Name (if any)

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

2 Woodwaard Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3139791656

Fax Number

E-mail Address

frabur@detroitmi.gov

Section 3: Subject Property Information

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

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

No 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The Subject Property is in uniformity and fairly assessed with like properties in the City Of Detroit.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: 

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

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

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

12005570-80

Classification of Property:

Real 

Commercial

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

58,300

Current Taxable Value as established by the BOR:

58,300

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

116,600

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

58,300

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Frances Burton

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

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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

LaJuan Buchanan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003418

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

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

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

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.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 10, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003418

Page 2 of 4

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

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

LaJuan Buchanan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003418

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

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

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

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.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 10, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003418

Page 4 of 4

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)

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 

URL 03 2024 

STATE OF MICHIGAN 

MICHIGAN T, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON SRORUNAL 

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 applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Le Juin 

L 

SY Chance 

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

12 Lense 

Clty or Town 

. 

State 

Fad Code 

Hid hcl Perle 

Lr | HGS 

Teepe e Number 

Fax Number 

Ti 1&8 THA) 

ail Address {do not enter uniess you want MTT to send all correspondence via e-mail) 

Ja Jutrthuichanan 3 2 gah com 

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

First Name 

Last Name 

Firm Name (If any) 

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

Clty or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

i ygu are appealing more than one parcel, are they contiguous or adjoining?

Page 2

IE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ai that appiy) 

Of True Cash and Taxable Value 

[OJ Poverty Exemption 

o Taxable Value Only (calculation) 

{Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of a 

1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

hy Wedel 

Like 

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F Eye 

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teres 

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odor 

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1g. 

SOC 

changed the ncseseel cud foyabie 

Vege, 

Befire 

n Peal 

RE-ter pra 0 

ude) MSseSed 122,10 

1722, 0 

Tatebie 

| £7¢C ie 1c] 

i 

he lie Ve 

Yous 

qley 

Vherfe ime 

xr) 

16 mu 

ji 

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{engl 

jo) pay hele 

He 

Jl 

SesSment 1, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

A% 

- 2 

Did you protest the assessment at a Board of Review (BOR)? [A ves 

[I] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 march 

O July 

J 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) 

a Appealing within 35 days of State Tax Commission Order 

Bofow (ppa 

] 

Ale, 7! 

5§ tio 

E30 

Spo 

$62

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

2.00510 KO 

Classification of Property: 

Real 

Personal 

(check one) 

a 

Agricultural 

Compal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

jm] 

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

Current Taxable Value as established by the BOR: 

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

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

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

Section 8 H Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

i 

| 200 CC lo-¢ 

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 improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

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 

(m} No 

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

0 Yes 

(m] No 

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 to exceed a total filing fee of

Page 5

S20 XO

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

LaJuan Buchanan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003418

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 10, 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

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

LaJuan Buchanan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003418

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 10, 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 

URL 03 2024 

STATE OF MICHIGAN 

MICHIGAN T, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON SRORUNAL 

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 applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Le Juin 

L 

SY Chance 

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

12 Lense 

Clty or Town 

. 

State 

Fad Code 

Hid hcl Perle 

Lr | HGS 

Teepe e Number 

Fax Number 

Ti 1&8 THA) 

ail Address {do not enter uniess you want MTT to send all correspondence via e-mail) 

Ja Jutrthuichanan 3 2 gah com 

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

First Name 

Last Name 

Firm Name (If any) 

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

Clty or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

i ygu are appealing more than one parcel, are they contiguous or adjoining?

Page 2

IE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ai that appiy) 

Of True Cash and Taxable Value 

[OJ Poverty Exemption 

o Taxable Value Only (calculation) 

{Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation {other than the denial of a 

1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

hy Wedel 

Like 

fo lanpw Whe 

F Eye 

| { Cre / 

teres 

Cade 

Lo See 

ivy 

odor 

oi 

1g. 

SOC 

changed the ncseseel cud foyabie 

Vege, 

Befire 

n Peal 

RE-ter pra 0 

ude) MSseSed 122,10 

1722, 0 

Tatebie 

| £7¢C ie 1c] 

i 

he lie Ve 

Yous 

qley 

Vherfe ime 

xr) 

16 mu 

ji 

in 

{engl 

jo) pay hele 

He 

Jl 

SesSment 1, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

A% 

- 2 

Did you protest the assessment at a Board of Review (BOR)? [A ves 

[I] No 

If Yes, check which BOR you attended AND attach the BOR decision: [4 march 

O July 

J 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) 

a Appealing within 35 days of State Tax Commission Order 

Bofow (ppa 

] 

Ale, 7! 

5§ tio 

E30 

Spo 

$62

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

2.00510 KO 

Classification of Property: 

Real 

Personal 

(check one) 

a 

Agricultural 

Compal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

jm] 

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

Current Taxable Value as established by the BOR: 

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

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

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

Section 8 H Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

i 

| 200 CC lo-¢ 

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 improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

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 

(m} No 

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

0 Yes 

(m] No 

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 to exceed a total filing fee of

Page 5

S20 XO

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.