Record Finder / 25-002175-TT
Michigan
M&S USA LLC, Petitioner V City Of Detroit, Respondent
- Petitioner
- M&S USA LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 25-002175-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 10 | Consent Judgment | Not recorded | 8 | 12/12/2025 | Not recorded | Download |
| 9 | Granted | PET | 8 | 12/12/2025 | Not recorded | Download |
| 8 | A Stipulation has been received. | PET | Not recorded | 12/11/2025 | $25.00 | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 09/02/2025 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 07/21/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 07/14/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 06/02/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/02/2025 | $250.00 | Download |
Documents
25-002175 Consent Judgment.pdfRead complete document text →
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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&S USA LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002175 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.2 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-002175 Page 2 of 2 through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: December 12, 2025 sb 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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in _________________________________ County. 2. Parcel Number: ____________________________________________. (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent’s Board of Review are: Tax year Assessed Value (AV) Taxable Value (TV) 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ 6. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): ___________________________________________________________________ M&S USA LLC 25-002175 City Of Detroit Wayne 16017294-302 2025 206,900 206,900 2025 255,000 127,500 127,500 The stipulated taxable value multiplied by the applicable inflation rate is more in line with the market.
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MTT Docket No. ___________ Page 2 of 2 ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: __________________________________________. (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) ____________________. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: __________________________________________________________________ Printed Name:_______________________________________________________ Date: ______________________________________________________________ Signature of Respondent’s authorized representative: __________________________________________________________________ Printed Name:_______________________________________________________ Date: ______________________________________________________________ Stacy Smith 12/9/2025 12/11/2025 25-002175
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signed stipulation.pdfRead complete document text →
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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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (VALUATION) 1. The subject property is in _________________________________ County. 2. Parcel Number: ____________________________________________. (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The values for the property identified above as established by Respondent’s Board of Review are: Tax year Assessed Value (AV) Taxable Value (TV) 4. The values for the property identified above as stipulated by the parties for settlement purposes are: Tax year True Cash Value AV TV 5. If the stipulated TV does not equal the prior year TV multiplied by the applicable inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, omitted property etc.) ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ 6. List any special terms or conditions being proposed by the parties that would affect the execution of a Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): ___________________________________________________________________ M&S USA LLC 25-002175 City Of Detroit Wayne 16017294-302 2025 206,900 206,900 2025 255,000 127,500 127,500 The stipulated taxable value multiplied by the applicable inflation rate is more in line with the market.
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MTT Docket No. ___________ Page 2 of 2 ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: __________________________________________. (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) ____________________. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: __________________________________________________________________ Printed Name:_______________________________________________________ Date: ______________________________________________________________ Signature of Respondent’s authorized representative: __________________________________________________________________ Printed Name:_______________________________________________________ Date: ______________________________________________________________ Stacy Smith 12/9/2025 12/11/2025 25-002175
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SC-Notice_of_Filing_of_Answer.2025-09-02_11-26-48.0000.pdfRead complete document text →
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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&S USA LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002175 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 25-002175 Page 2 of 6 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. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: September 2, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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&S USA LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002175 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was
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M
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M&S USA LLC Combined File.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL M&S USA LLC, Petitioner, v. MTT Docket No. 25-002175 City Of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 7/22/2025, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, Assessment Notice, and Record Card for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Victoria Smith 22952 Outer Drive Dearborn, Michigan 48124 [Vickies@Judehonline.com] I declare that the statement above is true to the best of my information, knowledge, and belief. Stacg Smith Dated : 7/22/2025 Stacy Smith Appraiser III, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
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Valuation Report DB: Detroit-26 07/22/2025 10:00 AM Adjusted Square Foot Cost for Upper Floors = 105.25 (10) Heating system: No Heating or Cooling Cost/SqFt: 0.00 100% Base Rate for Upper Floors = 105.25 Overall Building Height: 14 Stories: 1 Story Height: 14 Perimeter: 107 Class: D Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules. Description of Occupancy: BLDG. 1, SEC. 2 Cost Estimates for Commercial/Industrial Building/Section: 2 Built 1951 Replacement Cost/Floor Area= 84.26 Est. TCV/Floor Area= 21.13 ECF (CGUT2-GARAGE / SERVICE STATIONS) 0.570 => TCV of Bldg: 1 = 87,213 Total Depreciated Cost = 0 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 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 4: Garages, Industrials, Warehouses <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 153,006 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 Reproduction/Replacement Cost = 347,741 Total Floor Area: 4,127 Base Cost New of Upper Floors = 347,741 Adjusted Square Foot Cost for Upper Floors = 84.26 (10) Heating system: No Heating or Cooling Cost/SqFt: 0.00 100% Base Rate for Upper Floors = 84.26 Overall Building Height: 18 Stories: 1 Story Height: 18 Perimeter: 258 Class: D Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules. Description of Occupancy: BLDG. 1, SEC. 1 Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1937 Total Estimated Land Improvements True Cash Value = 24,089 Fencing: Wire Mesh, #9 4.22 84 50 177 D/W/P: 4in Concrete 7.76 6163 50 23,912 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 360 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 46,650 * denotes lines that do not contribute to the total acreage calculation. cgmt sq ft rates 25,221.240 Sq Ft 1.85 100 46,650 360.00 70.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGMT.COMMERCIAL GENERAL MEDIUM TRAFFIC Map #: 16 CITY OF DETROIT , 48204 Property Class: 201 8194 LIVERNOIS 16017294-302 2026 Est. T.C.V. M&S USA, LLC
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Valuation Report DB: Detroit-26 07/22/2025 10:00 AM Overall Building Height: 18 Stories: 1 Story Height: 18 Perimeter: 257 Class: D Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules. Description of Occupancy: BLDG. 1, SEC. 4 Cost Estimates for Commercial/Industrial Building/Section: 4 Built 1937 Replacement Cost/Floor Area= 97.43 Est. TCV/Floor Area= 24.44 ECF (CGUT2-GARAGE / SERVICE STATIONS) 0.570 => TCV of Bldg: 3 = 21,479 Total Depreciated Cost = 0 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 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 4: Garages, Industrials, Warehouses <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 37,682 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 Reproduction/Replacement Cost = 85,641 Total Floor Area: 879 Base Cost New of Upper Floors = 85,641 Adjusted Square Foot Cost for Upper Floors = 97.43 (10) Heating system: No Heating or Cooling Cost/SqFt: 0.00 100% Base Rate for Upper Floors = 97.43 Overall Building Height: 13 Stories: 1 Story Height: 13 Perimeter: 119 Class: D Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules. Description of Occupancy: BLDG. 1, SEC. 3 Cost Estimates for Commercial/Industrial Building/Section: 3 Built 1947 Replacement Cost/Floor Area= 105.25 Est. TCV/Floor Area= 26.40 ECF (CGUT2-GARAGE / SERVICE STATIONS) 0.570 => TCV of Bldg: 2 = 18,557 Total Depreciated Cost = 0 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 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 4: Garages, Industrials, Warehouses <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 32,556 Eff.Age:27 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 44 /100/100/100/44.0 Reproduction/Replacement Cost = 73,991 Total Floor Area: 703 Base Cost New of Upper Floors = 73,991 Parcel Number: 16017294-302 Page: 2
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Valuation Report DB: Detroit-26 07/22/2025 10:00 AM Costs are taken from the Garages - Service/Fleet Facilities Repair cost schedules. Description of Occupancy: BLDG. 1, SEC. 6 Cost
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Val
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.f776262d-bfce-4d00-bbe3-fa650e67c37f.pdfRead complete document text →
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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. 25-002175 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Stacy M.I. Last Name Smith Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2 Woodward ave, Suite 804 Commercial Industrial City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-525-0567 Fax Number E-mail Address smithsta@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. Yes 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The subject property is fairly assessed and in line with similar properties located within 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:
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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: 16017294-302 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the BOR: 206,900 Current Taxable Value as established by the BOR: 206,900 What do you believe is the fair market value (also known as True Cash Value)? 413836 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 206,900 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/ Stacy Smith
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.4e889c47-49e5-4106-a995-751fd678e630.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name M&S USA LLC Mailing Address (No., Street, P.O. Box or Rural Route) 4849 Lonyo City or Town Det State Michigan ZIP Code 48210 Telephone Number 3133770769 Fax Number E-mail Address edrees@wayne.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Victoria M.I. Last Name Smith Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 22952 Outer Dr City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 313-277-1986 Fax Number E-mail Address vickies@judehonline.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 8194 Livernois
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal Property's current assessment level is higher than the market value of similar properties in the area. Petitioner is requesting a reduction in the current assessment to better reflect the current market. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 16017294-302 Classification of Property: Real Commercial
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 219600 Current Taxable Value as established by the BOR: 219600 What do you believe is the fair market value (also known as True Cash Value)? 239200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 119600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 119600 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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 $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Victoria Smith
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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&S USA LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002175 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: July 14, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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&S USA LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002175 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: July 14, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Michigan Department of Treasury, 107 Sher, Fo) THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. Thisis a model assessment notice to be used by the local assessor. L-4400 FROM: PARCEL IDENTIFICATION PARCEL NUMBER: 16017294-302 PROPERTY ADDRESS: 8194 LIVERNOIS CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Residence": .00% M&S USA, LLC % Exempt As "Qualified Agricultural Property": .00% 4849 LONYO % Exempt As "MBT Industrial Personal": .00% DETROIT MI 48210 % Exempt As "MBT Commercial Personal": .00% Exempt As "Qualified Forest Property": Yes X No Exempt As "Development Property": [] Yes x No Legal Description: ES LIVERNOIS 20 THRU 9 SCRIPPS HOLDEN AVE SUB L19 P67 PLATS, W CR 16/210 360X70.02A ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: 201 (COMMERCIAL-IMPROVED) The change in taxable value will increase/decrease PRIOR AMOUNT | CURRENT TENTATIVE | CHANGE FROM your tax bill for this year by approximately: YEAR: AMOUNT YEAR: PRIOR YEAR TO $-273 2024 2025 CURRENT YEAR 1. TAXABLE VALUE (Current amount is tentative): 222,800 219,600 -3,200 2. ASSESSED VALUE: 222,800 219,600 -3,200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 222,800 206,900 -3,200 5. There WAS/WAS NOT a transfer of ownership on this property in 2024 WAS NOT 6. ASSESSOR CHANGE REASON: MARKET VALUE 7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 413,836 8. EFFECTIVE AGE: 00 9. YEAR BUILT (ACTUAL AGE): 0 The 2025 Inflation Rate Multiplier is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Name: Office of the Assessor Telephone Number: 313-224-3011 Email Address: AsktheAssessor@detroitmi.gov March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: Wednesday, March 5th, 6th, 7th and 8th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. March 10th, 11th, 12th, 14th and 15th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. March 17th, 18th, 19th, 20th, 21st and 22nd, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. March 24th, 25th, 26th, 28th, and 29th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. March 13th and March 27th, 2025, from 9:00 a.m. to 12:00 p.m. & 1:00 p.m. to 4:30 p.m. & 6:00 p.m.-9:00 p.m.
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Judeh & Associates Realtors 22952 Outer Drive website: judehonline.com Office: (313) 277-1986 Dearborn, Michigan 48124 email: VickieS@judehonline.com Fax: (313) 277-8634 LETTER AUTHORIZING REPRESENTATION FOR PURPOSES OF TAX APPEAL We, Mused Khaled Mohamed and Saif Ahmed Algalham, co-owners of M&S USA, LLC. do hereby certify that | am the property owner and hereby authorize the Judeh & Associates Realtors to represent my interest for the purpose of appealing my 2025 property taxes for the following property below: 8194 Livernois Address Detroit 16017294-302 City/Township Parcel ID Number ) 05/30/2025 Signature Date Signature Any information or questions regarding this appeal should be directed to the authorizing agent, Judeh & Associates Realtors, at the above address, phone number or email address. Thank you for allowing ws to be of service.
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.4e889c47-49e5-4106-a995-751fd678e630.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name M&S USA LLC Mailing Address (No., Street, P.O. Box or Rural Route) 4849 Lonyo City or Town Det State Michigan ZIP Code 48210 Telephone Number 3133770769 Fax Number E-mail Address edrees@wayne.edu Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Victoria M.I. Last Name Smith Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 22952 Outer Dr City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 313-277-1986 Fax Number E-mail Address vickies@judehonline.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 8194 Livernois
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal Property's current assessment level is higher than the market value of similar properties in the area. Petitioner is requesting a reduction in the current assessment to better reflect the current market. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Not required to attend Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 16017294-302 Classification of Property: Real Commercial
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 219600 Current Taxable Value as established by the BOR: 219600 What do you believe is the fair market value (also known as True Cash Value)? 239200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 119600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 119600 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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 $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Victoria Smith
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