M.R. Non-Profit Housing Corporation Petitioner Vs. City Of Detroit Respondent

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1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

M.R. NON-PROFIT HOUSING CORPORATION, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26-000948 

 

CITY OF DETROIT, 

 

 

 

 

 

 

Respondent. 

________________________________/ 

 

ANSWER 

 

 

NOW COMES RESPONDENT, CITY OF DETROIT, by and through its undersigned 

counsel, and in Answer to the Petition filed in this matter states as follows: 

1. Respondent denies as untrue. The parcel number is 03003239 and not 0300-3239. The 

placement of a hyphen in the middle of the parcel number designates a parcel which 

does not exist. 

2. Respondent admits. 

3. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

4. Respondent admits. 

5. No response necessary. 

6. Respondent admits. 

7. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

8. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation.

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2 

 

9. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

10. Respondent admits. 

11. Respondent admits. 

12. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

13. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues 

involving the subject property’s exemption from ad valorem taxation; however, 

Respondent denies that any such allegations have merit. 

14. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

15. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

16. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

17. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

18. . Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation. 

19. Request for relief no response necessary. 

20. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation.

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3 

 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

3. Petitioner lacks standing. 

4. This Tribunal lacks subject matter jurisdiction. 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the Petition in this matter and award costs and attorney fees. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

/s/ Kevin C. Richard 

 

 

 

 

 

Kevin C. Richard (P43417) 

 

 

 

 

 

Mary Beth Cobbs (P40080) 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

Coleman A. Young Municipal Center 

 

 

 

 

 

2 Woodward Avenue, Suite 500 

 

 

 

 

 

Detroit, Michigan 48226 

 

 

 

 

 

(313) 237-3061 

 

Dated: October 12, 2026

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4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

M.R. NON-PROFIT HOUSING CORPORATION, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26-000948 

 

CITY OF DETROIT, 

 

Respondent. 

________________________________/ 

 

PROOF OF SERVICE 

 

On October 12, 2026, I sent by Email a copy of Respondent’s Answer w/Affirmative Defenses in 

the instant matter to: 

 

Darwyn P. Fair 

dpfair@dpfairlaw.com 

 

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

 

 

 

 

 

 

 

 

/s/ Kevin C. Richard 

 

 

 

 

 

 

Kevin C. Richard (P43417) 

 

 

 

 

 

 

Senior Assistant Corporation Counsel 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

Coleman A. Young Municipal Center 

 

 

 

 

 

 

2 Woodward Avenue, Suite 500 

Dated: October 12, 2026 

 

 

Detroit, Michigan 48226

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000948

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

City of Detroit Law Department

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

2 Woodward Avenue, Suite 500

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

3132373061

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

richkc@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C. Richard

/s/

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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

M.R. Non-Profit Housing Corporation,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000948

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. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers 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.1 

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: /s/ Patricia L. Halm

Entered: September 30, 2026

1 “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 225(5).

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MTT Docket No. 26-000948

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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

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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

M.R. Non-Profit Housing Corporation,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-000948

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. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers 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.2 

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: /s/ Patricia L. Halm

Entered: September 30, 2026

2 “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

Page 4

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, □PA 

DIRECTOR 

MR Non Profit Housing Corporation 

MICHIGAN TAX TRIBUNAL 

Petitioner( s) 

V 

MTT Docket No. 26-000948 

------

CITY OF DETROIT 

Respondent( s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number*

Darwyn P. Fair 

states that on August 20, 2026

he/she 

---------------

---------

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified maiD:

City of Detroit Assessor's Office - Coleman A. Young Municipal Center- 2 Woodward

Avenue, Suite 1300 - Detroit, Ml 48226

2. City Clerk or Township Supervisor/Clerk (via certified maiD:

City of Detroit Clerk's Office - Coleman A. Young Municipal Center - 2 Woodward

Avenue, Suite 200 - Detroit, Ml 48226

3. County Equalization Director (via first class mail or personal service):

Wayne County Equalization Department - Attn: Equalization Director - 400 Monroe

Street 5th Floor, Detroit, Ml 48226 

4. County Clerk (via first class mail or personal service):

Wayne County Clerk - 2 Woodward Avenue, Suite 201 - Detroit, Ml 48226

5. Secretary of the local school board (via first class mail or personal service):

Detroit Public Schools Community District - Fisher Building - 3011 West Grand Blvd,

12th Floor Detroit MI 48202

6. State Treasurer (via first class mail):

Michigan Department of Treasury, State Treasurer

430 W. Allegan

Lansing, Ml 48922

Isl Darwyn P. Fair 

Darwyn P. Fair 

[Signature of person who is serving/mailing copy] 

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

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

PO BOX 30232, LANSING, Ml 48909 • Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Ml 48906

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000948

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: MR NonProfit

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

M.R. NON-PROFIT HOUSING CORPORATION. 

a Michigan Non-Profit Corporation 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\2 

MTT Docket No. 

CITY OF DETROIT and WAYNE COUNTY TREASURER 

| 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 0300-3239 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

__ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes X 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? X__Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

N/A 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

This Petition is timely pursuant to MCL 211.53a and MCL 211.53b as it seeks correction of a clerical error and/or mutual mistake of 

fact. Petitioner filed exemption applications for each tax year 2019-2024 pursuant to MCL 211.7. Respondents’ failure to recognize 

and implement the exempt status despite pending applications constitutes a continuing clerical error and mutual mistake of fact, 

authorizing Tribunal jurisdiction beyond standard appeal deadlines. Wayne County Corporation Counsel confirmed in March 2023 

that the parcels would be granted exemption status. The July 2025 Board of Review Affidavit of Correction confirms exempt status. 

The property or properties at issue are located in Wayne 

County. The 

property or properties’ address is: 

4545 Chrysler, Detroit, Michigan 48201 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Detroit 

Petitioner's legal residence or principal office address is: 

M.R. Non-Profit Housing Corporation [INSERT PRINCIPAL OFFICE 

ADDRESS] Detroit, Michigan 

This appeal involves issues relating to the (check all that are applicable): 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? Yes __ No 

uniformity of the property or properties’ assessment 

X 

the property or the properties’ exemption from ad valorem taxation 

under MCL 211.7 

The tax year(s) at issue are: 2019, 2020, 2021, 2022, 2023, and 2024

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

Petitioner filed exemption applications pursuant to MCL 211.7 for each of tax years 2019 through 2024. The continuing failure of 

Respondents to recognize and implement the exempt status constitutes a clerical error and/or mutual mistake of fact under 

MCL 211.53a and MCL 211.53b, authorizing review of each prior tax year. Wayne County Corporation Counsel confirmed in 

March 2023 that parcels would be granted exemption and removed from foreclosure, but no correction was implemented. The 

July 2025 Board of Review Affidavit of Correction confirms exempt status by reducing values to zero for Parcel No. 0300-3239. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$1,806,200 

$903,100 

$369,091 

2023 

See attached 

See attached 

See attached 

2019-2022 

See

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

M.R. Non-Profit Housing Corporation

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

600 E. Warren

City or Town

Detroit

State

Michigan

ZIP Code

48201

Telephone Number

(313) 999-4492

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

NHoo996937@aol.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Darwyn

M.I.

P

Last Name

Fair

Firm Name (if any)

Darwyn P. Fair Law, PLLC

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

535 Griswold

Suite 111-554

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

(313) 967-0595

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

dpfair@dpfairlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4545 Chrysler Drive

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

Other (please explain)

If “Other”, please explain:

Exemption from ad valorem taxation under MCL 125.1415a / MCL 211.7 (nonprofit / charitable use); 

Clerical Error and Mutual Mistake

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

0300-3239

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

892000

Current Taxable Value as established by the Board of Review:

380532

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

0

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

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

0

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Darwyn P. Fair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485390399

Supporting Waiver Documents:

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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

M.R. Non-Profit Housing Corporation, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000948

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: June 25, 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

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

1 

 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

M.R. NON-PROFIT HOUSING CORPORATION, 

a Michigan Non-Profit Corporation, 

 

Petitioner, 

 

v. 

 

CITY OF DETROIT and 

WAYNE COUNTY TREASURER, 

 

Respondents. 

 

Parcel No.: 0300-3239 

Property Address: 4545 Chrysler, Detroit, MI 48201 

 

 

PETITION 

Petitioner, by Counsel Darwyn P. Fair, states: 

 

I. 

JURISDICTION 

 

1. 

This Petition is brought pursuant to MCL 205.731(a), granting the Michigan Tax 

Tribunal jurisdiction over matters relating to assessment, exemption, and taxation of real 

property. 

2. 

This Petition is further brought pursuant to MCL 211.53a and/or MCL 211.53b, 

as the assessment and taxation of the subject property constitute a clerical error and/or mutual 

mistake of fact, including failure to recognize the property’s exempt status. 

3. 

This case concerns: 

a. Improper classification of exempt property as taxable, and 

b. Improper inclusion of the property on the tax roll. 

4. 

This Petition seeks review of Respondents’ determination maintaining the property 

as taxable despite exemption eligibility and subsequent correction.

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2 

 

II. PARTIES 

5. 

Petitioner, M.R. Non-Profit Housing Corporation, is a Michigan nonprofit 

corporation and the owner of the subject property. 

6. 

Respondent City of Detroit is the assessing authority responsible for classification, 

valuation, and exemption determinations. 

7. 

Respondent Wayne County Treasurer is responsible for collection, delinquency 

enforcement, and foreclosure proceedings. 

III. PROPERTY INFORMATION 

8. 

The subject property is located at: 

4545 Chrysler, Detroit, Michigan 48201 

9. 

Parcel Identification Number: 0300-3239 

IV. TAX YEARS AT ISSUE 

10. 

The tax years at issue are: 2019 through 2024, including delinquent 2022 taxes 

forming the basis of foreclosure proceedings. 

V. STATEMENT OF FACTS 

11. 

Petitioner submitted property tax exemption applications beginning as early as 

2019, asserting eligibility under MCL 211.7. 

12. 

Petitioner continued to pursue exemption through subsequent years, including 

2020, 2021, 2022, 2023, and 2024, and relied on guidance from the City of Detroit Assessor’s 

Office. 

13. 

Petitioner sought exemption through the assessment process, including review by 

the Board of Review, but the exemption was not properly granted or implemented during the 

relevant tax years. 

14. 

As a result, the subject property remained on the tax roll as taxable, despite 

qualifying for exemption.

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3 

 

15. 

The subject property was assessed as taxable and placed on the tax roll for the 

relevant tax years, including 2022, resulting in the assessment of property taxes, penalties, interest, 

fees, and foreclosure-related charges. 

16. 

These assessments were treated as delinquent and formed the basis of foreclosure 

proceedings by the Wayne County Treasurer. 

17. 

In March 2023, Wayne County Corporation Counsel confirmed that the City had 

indicated the subject parcels would be granted exemption and removed from Foreclosure. 

18. 

Despite these acknowledgments, the property remained improperly taxed. 

19. 

A Judgment of Foreclosure was entered on March 25, 2025, based on delinquent 

taxes arising from the improper assessment. 

20. 

Petitioner filed applications for real property tax exemption concerning the subject 

property for tax years 2019, 2020, 2021, 2022, 2023, and 2024. 

21. 

Upon information and belief, the assessed values, taxable values, state equalized 

values, and related Board of Review determinations issued for tax years 2019 through 2024 are 

inapplicable, void, and/or unenforceable because the subject property qualified for exemption 

during each of those tax years. 

22. 

Petitioner further alleges that Respondents improperly continued to place taxable 

values and assessments upon the property despite pending and/or submitted exemption 

applications for each relevant tax year. 

a. 

Petitioner filed applications for real property tax exemption concerning the subject 

property for tax years 2019, 2020, 2021, 2022, 2023, and 2024. 

b. 

Upon information and belief, the assessed values, taxable values, state equalized 

values, and related Board of Review determinations issued for tax years 2019 through 2024 are 

inapplicable, void, and/or unenforceable because the subject property qualified for exemption 

during each of those tax years.

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4 

 

c. 

Petitioner further alleges that Respondents improperly continued to place taxable 

values and assessments upon the property despite pending and/or submitted exemption 

applications for each relevant tax year. 

d. 

Upon information and belief, any valuation determinations issued by the City of 

Detroit Board of Review for tax years 2019, 2020, 2021, 2022, 2023, and 2024 were made contrary 

to the exempt status of the property and therefore should not form the basis for taxation, 

delinquency, foreclosure, penalties, interest, or fees. 

e. 

The subsequent reduction and/or correction of taxable values to zero by the July

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EX

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Page 1

1 of 1

Docket #: 26-000948

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

M.R. NON-PROFIT HOUSING CORPORATION. 

a Michigan Non-Profit Corporation 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\2 

MTT Docket No. 

CITY OF DETROIT and WAYNE COUNTY TREASURER 

| 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 0300-3239 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

__ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? Yes X 

No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? X__Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as Commercial 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

N/A 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

This Petition is timely pursuant to MCL 211.53a and MCL 211.53b as it seeks correction of a clerical error and/or mutual mistake of 

fact. Petitioner filed exemption applications for each tax year 2019-2024 pursuant to MCL 211.7. Respondents’ failure to recognize 

and implement the exempt status despite pending applications constitutes a continuing clerical error and mutual mistake of fact, 

authorizing Tribunal jurisdiction beyond standard appeal deadlines. Wayne County Corporation Counsel confirmed in March 2023 

that the parcels would be granted exemption status. The July 2025 Board of Review Affidavit of Correction confirms exempt status. 

The property or properties at issue are located in Wayne 

County. The 

property or properties’ address is: 

4545 Chrysler, Detroit, Michigan 48201 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Detroit 

Petitioner's legal residence or principal office address is: 

M.R. Non-Profit Housing Corporation [INSERT PRINCIPAL OFFICE 

ADDRESS] Detroit, Michigan 

This appeal involves issues relating to the (check all that are applicable): 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition orloss? Yes __ No 

uniformity of the property or properties’ assessment 

X 

the property or the properties’ exemption from ad valorem taxation 

under MCL 211.7 

The tax year(s) at issue are: 2019, 2020, 2021, 2022, 2023, and 2024

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

Petitioner filed exemption applications pursuant to MCL 211.7 for each of tax years 2019 through 2024. The continuing failure of 

Respondents to recognize and implement the exempt status constitutes a clerical error and/or mutual mistake of fact under 

MCL 211.53a and MCL 211.53b, authorizing review of each prior tax year. Wayne County Corporation Counsel confirmed in 

March 2023 that parcels would be granted exemption and removed from foreclosure, but no correction was implemented. The 

July 2025 Board of Review Affidavit of Correction confirms exempt status by reducing values to zero for Parcel No. 0300-3239. 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

$1,806,200 

$903,100 

$369,091 

2023 

See attached 

See attached 

See attached 

2019-2022 

See

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

M.R. Non-Profit Housing Corporation

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

600 E. Warren

City or Town

Detroit

State

Michigan

ZIP Code

48201

Telephone Number

(313) 999-4492

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

NHoo996937@aol.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Darwyn

M.I.

P

Last Name

Fair

Firm Name (if any)

Darwyn P. Fair Law, PLLC

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

535 Griswold

Suite 111-554

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

(313) 967-0595

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

dpfair@dpfairlaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4545 Chrysler Drive

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

Other (please explain)

If “Other”, please explain:

Exemption from ad valorem taxation under MCL 125.1415a / MCL 211.7 (nonprofit / charitable use); 

Clerical Error and Mutual Mistake

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

0300-3239

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

892000

Current Taxable Value as established by the Board of Review:

380532

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

0

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

0

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

0

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/ Darwyn P. Fair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485390399

Supporting Waiver Documents:

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