Lily Homes LLC Petitioner V City Of Saginaw Respondent
- Petitioner
- Lily Homes LLC
- Respondent
- City Of Saginaw
Case overview
- Docket number
- 26-002859-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Saginaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/28/2026 | $125.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Read document text excerpt
Page 1
MICHIGAN TAX TRIBUNAL Petitioner’s Valuation Statement Market Value Analysis & Comparable Sales Support Subject Property 1553 Osborn St, Saginaw, MI 48602 /Parcel 20 0507 00000 Petitioner Ghaith Alhatemi (Owner, Lily Homes LLC) Tax Year 2026 Assessor's 2026 SEV $30,600 Assessor's Implied TCV $61,200 Petitioner's Requested TCV $31,500 Petitioner's Requested SEV $15,750 Whether the 2026 assessment exceeds true cash value shown by the 2025 arm's-length Core Issue sale and comparable market evidence. SUMMARY OF REQUESTED RELIEF Petitioner respectfully requests that the 2026 State Equalized Value be reduced to $15,750, reflecting a True Cash Value of $31,500. This valuation statement relies on the 2025 purchase price, comparable sales, and the statutory requirement that assessed value reflect True Cash Value. Table of Contents Section Title 1 Executive Summary & Opening Statement 2 Basis of Appeal 3 Comparable Sales Analysis 4 Legal and Evidentiary Points 5 Requested Relief and Filing Checklist 1. Executive Summary & Opening Statement Petitioner purchased 1553 Osborn St in 2025 for $31,500 in an arm’s-length, MLS-listed, open-market transaction. No major improvements have been made since the sale. The original 2026 assessment notice listed an SEV of $41,000, implying a True Cash Value of $82,000, more than 2.6 times the documented sale price. After the February Board of Review meeting, the SEV was reduced to $30,600, but this still implies a market value of $61,200, nearly double the sale price. The Board relied on rental multipliers and comparables from newer 1940s–1950s homes. This method overstates value for older Saginaw housing stock because gross rents do not translate to market value in low-equity neighborhoods.
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The 2025 arm’s-length sale and comparable sales support a True Cash Value of $31,500. 2. Basis of Appeal A. Recent Arm’s-Length Sale Purchased in 2025 for $31,500 MLS-listed, open-market, arm’s-length No foreclosure, duress, or related-party transfer Under MCL 211.27, a recent arm’s-length sale is recognized as the most reliable indicator of a property’s true cash value. Under MCL 211.27(2), normal repairs cannot increase assessed value B. Assessment Unsupported by Market Evidence 2026 SEV (Board of Review): $30,600 Implied TCV: $61,200 No improvements justify doubling the value in one year Assessor’s implied value (~$56.78/sq ft) exceeds market norms for similar 1920s homes C. Correct SEV Calculation CALCULATION True Cash Value: $31,500 | SEV at 50% of TCV: $15,750 3. Comparable Sales Analysis The following comparables are taken from the final appeal analysis. They are used to bracket the subject property and to test whether the assessor's implied value is supported by nearby market activity. Address Sale Date Sale Price Sq Ft $/Sq Ft Notes 1,108 Same street, Two 1526 Osborn St Nov 2024 $48,000 $43.3 Car attached Garage 3031 Jackson St Apr 2025 $35,000 1,270 Two Car Garage, $27.5 Attached, built same year 1209 S Fayette St Sep 2025 $35,000 2,058 Larger home; Full $17 basement 616 S Oakley St Dec 2025 $36,000 1,836 $19.6 Full basement and a detached 2 car garage 8 Southlawn Ct Jul 2025 $33,000 960 $34.4 Garage
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Address Sale Date Sale Price Sq Ft $/Sq Ft Notes 2116 Mackinaw St Feb 2026 $40,000 1,024 $39.1 Partially finished basement, garage Market Conclusion from Primary Comparables Subject sale price: $31,500 (~$29.3/sq ft) Comparable range: $33,000–$48,000 Subject’s sale is the strongest indicator of TCV Assessor’s implied value of $61,200 is well above market-supported range 4. Legal and Evidentiary Points A. SEV Must Equal 50% of TCV Requested SEV of $15,750 equals 50% of requested TCV of $31,500. B. Recent Arm’s-Length Sale Is Best Evidence Michigan Tax Tribunal consistently holds that a recent arm’s-length sale is the best evidence of TCV unless shown otherwise. C. Repairs and Maintenance Normal repairs cannot increase assessed value under MCL 211.27(2). D. Superior Sales Require Downward Adjustment Newer homes (1940s–1950s), homes with garages, basements, or larger square footage require downward adjustment when used as comparables. E. Transparency Request Petitioner requests: Comparable sales used by assessor Adjustment worksheets Mass appraisal data Condition ratings Depreciation schedules 5. Requested Relief and Filing Checklist Requested True Cash Value $31,500 Requested SEV $15,750 Assessor's Current SEV $30,600 Assessor's Implied TCV $61,200 Relief Requested Reduce 2026 SEV to $15,750 and True Cash Value to $31,500
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Documents / Evidence to Bring or Attach Completed and signed petition or appeal form. Copy of the 2026 assessment notice showing SEV of $41,000 later reduced to $30,600 on Petition to Board of Review Closing deed evidence supporting 2025 purchase price of $31,500 Photographs showing the house condition Certification / Signature The information summarized in this package is based on public records, available MLS/listing information, closing documents, and comparable sales data available to Petitioner at the time of preparation. Petitioner reserves the right to supplement or correct the record if additional verified assessor, MLS, or deed information becomes available. Petitioner Signature: ___________________________________________ Date: __________________ Printed Name: Ghaith Alhatemi
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Page 12
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Organization First Name M.I. Last Name Lily Homes LLC Mailing Address (No., Street, P.O. Box or Rural Route) 47817 Hastings Rd City or Town State ZIP Code Canton Michigan 48188 Telephone Number 7863702313 E-mail Address gmujid@gmail.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel No Property Address (No., Street) 1553 Osborn St City or Town County State ZIP Code Saginaw Saginaw Michigan 48602 Taxing Authority (City or Township) City Of Saginaw (SAGINAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Petitioner is appealing the 2026 assessment because the State Equalized Value of $30,600, implying a True Cash Value of $61,200, significantly exceeds the property’s documented 2025 arm’s‑length purchase price of $31,500. No major improvements were made after the sale, and the assessor relied on rental multipliers and newer, non‑comparable homes that do not reflect the market for older Saginaw properties. The recent arm’s‑length sale and comparable neighborhood sales demonstrate that the correct 2026 True Cash Value is $31,500, and the SEV should be reduced to $15,750 accordingly. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 20 0507 00000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 30600 Current Taxable Value as established by the Board of Review: 30600 What do you believe is the fair market value? 31500 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 15750 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 Petitioner’s Signature: 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR /s/ Ghaith Alhatemi Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No 3 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Lily Homes LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002859 City Of Saginaw, 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: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Lily Homes LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002859 City Of Saginaw, 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: October 6, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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
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.
Read document text excerpt
Page 1
MICHIGAN TAX TRIBUNAL Petitioner’s Valuation Statement Market Value Analysis & Comparable Sales Support Subject Property 1553 Osborn St, Saginaw, MI 48602 /Parcel 20 0507 00000 Petitioner Ghaith Alhatemi (Owner, Lily Homes LLC) Tax Year 2026 Assessor's 2026 SEV $30,600 Assessor's Implied TCV $61,200 Petitioner's Requested TCV $31,500 Petitioner's Requested SEV $15,750 Whether the 2026 assessment exceeds true cash value shown by the 2025 arm's-length Core Issue sale and comparable market evidence. SUMMARY OF REQUESTED RELIEF Petitioner respectfully requests that the 2026 State Equalized Value be reduced to $15,750, reflecting a True Cash Value of $31,500. This valuation statement relies on the 2025 purchase price, comparable sales, and the statutory requirement that assessed value reflect True Cash Value. Table of Contents Section Title 1 Executive Summary & Opening Statement 2 Basis of Appeal 3 Comparable Sales Analysis 4 Legal and Evidentiary Points 5 Requested Relief and Filing Checklist 1. Executive Summary & Opening Statement Petitioner purchased 1553 Osborn St in 2025 for $31,500 in an arm’s-length, MLS-listed, open-market transaction. No major improvements have been made since the sale. The original 2026 assessment notice listed an SEV of $41,000, implying a True Cash Value of $82,000, more than 2.6 times the documented sale price. After the February Board of Review meeting, the SEV was reduced to $30,600, but this still implies a market value of $61,200, nearly double the sale price. The Board relied on rental multipliers and comparables from newer 1940s–1950s homes. This method overstates value for older Saginaw housing stock because gross rents do not translate to market value in low-equity neighborhoods.
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The 2025 arm’s-length sale and comparable sales support a True Cash Value of $31,500. 2. Basis of Appeal A. Recent Arm’s-Length Sale Purchased in 2025 for $31,500 MLS-listed, open-market, arm’s-length No foreclosure, duress, or related-party transfer Under MCL 211.27, a recent arm’s-length sale is recognized as the most reliable indicator of a property’s true cash value. Under MCL 211.27(2), normal repairs cannot increase assessed value B. Assessment Unsupported by Market Evidence 2026 SEV (Board of Review): $30,600 Implied TCV: $61,200 No improvements justify doubling the value in one year Assessor’s implied value (~$56.78/sq ft) exceeds market norms for similar 1920s homes C. Correct SEV Calculation CALCULATION True Cash Value: $31,500 | SEV at 50% of TCV: $15,750 3. Comparable Sales Analysis The following comparables are taken from the final appeal analysis. They are used to bracket the subject property and to test whether the assessor's implied value is supported by nearby market activity. Address Sale Date Sale Price Sq Ft $/Sq Ft Notes 1,108 Same street, Two 1526 Osborn St Nov 2024 $48,000 $43.3 Car attached Garage 3031 Jackson St Apr 2025 $35,000 1,270 Two Car Garage, $27.5 Attached, built same year 1209 S Fayette St Sep 2025 $35,000 2,058 Larger home; Full $17 basement 616 S Oakley St Dec 2025 $36,000 1,836 $19.6 Full basement and a detached 2 car garage 8 Southlawn Ct Jul 2025 $33,000 960 $34.4 Garage
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Address Sale Date Sale Price Sq Ft $/Sq Ft Notes 2116 Mackinaw St Feb 2026 $40,000 1,024 $39.1 Partially finished basement, garage Market Conclusion from Primary Comparables Subject sale price: $31,500 (~$29.3/sq ft) Comparable range: $33,000–$48,000 Subject’s sale is the strongest indicator of TCV Assessor’s implied value of $61,200 is well above market-supported range 4. Legal and Evidentiary Points A. SEV Must Equal 50% of TCV Requested SEV of $15,750 equals 50% of requested TCV of $31,500. B. Recent Arm’s-Length Sale Is Best Evidence Michigan Tax Tribunal consistently holds that a recent arm’s-length sale is the best evidence of TCV unless shown otherwise. C. Repairs and Maintenance Normal repairs cannot increase assessed value under MCL 211.27(2). D. Superior Sales Require Downward Adjustment Newer homes (1940s–1950s), homes with garages, basements, or larger square footage require downward adjustment when used as comparables. E. Transparency Request Petitioner requests: Comparable sales used by assessor Adjustment worksheets Mass appraisal data Condition ratings Depreciation schedules 5. Requested Relief and Filing Checklist Requested True Cash Value $31,500 Requested SEV $15,750 Assessor's Current SEV $30,600 Assessor's Implied TCV $61,200 Relief Requested Reduce 2026 SEV to $15,750 and True Cash Value to $31,500
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Documents / Evidence to Bring or Attach Completed and signed petition or appeal form. Copy of the 2026 assessment notice showing SEV of $41,000 later reduced to $30,600 on Petition to Board of Review Closing deed evidence supporting 2025 purchase price of $31,500 Photographs showing the house condition Certification / Signature The information summarized in this package is based on public records, available MLS/listing information, closing documents, and comparable sales data available to Petitioner at the time of preparation. Petitioner reserves the right to supplement or correct the record if additional verified assessor, MLS, or deed information becomes available. Petitioner Signature: ___________________________________________ Date: __________________ Printed Name: Ghaith Alhatemi
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WarrantyWarranty DeedDeed withwith PricePrice WARRANTY DEED The Grantor, Jesus Garcia,
Page 12
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Local Unit of Government: Organization First Name M.I. Last Name Lily Homes LLC Mailing Address (No., Street, P.O. Box or Rural Route) 47817 Hastings Rd City or Town State ZIP Code Canton Michigan 48188 Telephone Number 7863702313 E-mail Address gmujid@gmail.com Subject Property Information: How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? 1 *If no, you must file separate appeals for each parcel No Property Address (No., Street) 1553 Osborn St City or Town County State ZIP Code Saginaw Saginaw Michigan 48602 Taxing Authority (City or Township) City Of Saginaw (SAGINAW) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: 1 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Petitioner is appealing the 2026 assessment because the State Equalized Value of $30,600, implying a True Cash Value of $61,200, significantly exceeds the property’s documented 2025 arm’s‑length purchase price of $31,500. No major improvements were made after the sale, and the assessor relied on rental multipliers and newer, non‑comparable homes that do not reflect the market for older Saginaw properties. The recent arm’s‑length sale and comparable neighborhood sales demonstrate that the correct 2026 True Cash Value is $31,500, and the SEV should be reduced to $15,750 accordingly. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 20 0507 00000 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 30600 Current Taxable Value as established by the Board of Review: 30600 What do you believe is the fair market value? 31500 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 15750 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 Petitioner’s Signature: 2 of 3
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR /s/ Ghaith Alhatemi Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No 3 of 3
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.