Mansfield Storage LLC, Petitioner Vs. City Of Detroit, Respondent
- Petitioner
- Mansfield Storage LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 25-002229-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 15 | Valuation Disclosure | PET | Not recorded | 09/08/2026 | Not recorded | Download |
| 14 | A Prehearing Statement has been received. | PET | Not recorded | 09/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 13 | A Prehearing Statement has been received. | RESP | Not recorded | 09/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 12 | Order Granting MTA | Not recorded | Not recorded | 06/30/2026 | Not recorded | Download |
| 11 | Motion to Amend Subsequent Year was received. | PET | Not recorded | 06/01/2026 | $200.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 10 | Prehearing General Call | Not recorded | Not recorded | 02/02/2026 | Not recorded | Download |
| 9 | Answer was received | Not recorded | Not recorded | 11/25/2025 | Not recorded | Download |
| 8 | ET Case Info Sheet | Not recorded | Not recorded | 11/25/2025 | Not recorded | Download |
| 7 | Order Setting Aside P Default | Not recorded | Not recorded | 11/07/2025 | Not recorded | Download |
| 6 | Proof of service of petition was received. | PET | Not recorded | 10/29/2025 | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 10/15/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/14/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/14/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 06/02/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 06/02/2025 | $400.00 | Download |
Documents
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VALUATION DISCLOSURE FOR MTT DOCKET 25-002229 MANSFIELD STORAGE LLC v CITY OF DETROIT 12710 Adjacent to the North; showing that all the street facing structure of 12700 has been torn down Note that inset has address on mailbox enlarged The commercial/industrial property at 12700 Mansfield Street in Detroit, MI sold for $430,000 on July 23, 2024. Property Details NOTE 12700 Buildings are nearly all torn down and the part that remains is just a shell Type: Industrial / Commercial (six connected buildings) 76,464 Size: 30,337 square feet 5.62 Subject Value 430,000.00 Lot Size: 1.76 acres Based on Sale of the Subject on Year Built: 1953 30,337.00 Sale Date: July 23, 2024 76,666 199,670 Bldg 1 Sec 1 is the only structure preserved even in part 14,547.50 Land value per square foot 2.60 Shaded in Blue in the building schematic above Remaining Value for Building 230,330.00 Value per SF of Bldg not fully demolished 15.83 Comp 1 The commercial property at 14300 Meyers Road, Detroit, MI 48227 last sold for $400,000 in November 2025. [1, 2] Property Overview Property Type: Industrial / Commercial Building Square Footage: ~15,778 sq. ft. Year Built: 1951 Features: 20-foot ceilings, upgraded 3-phase electrical power, multiple loading bay doors, and sits on a 0.57-acre lot. Land Bldg Total SP Acres 0.57 SF/Acre 43,560 SF 24,829 15,778 Price/SF 2.58 21.29 64,045 335,955 400,000 Comp 2 The commercial property located at 14225 Schaefer Hwy, Detroit, MI 48227 most recently sold for $500,000 on January 12, 2026. Prior to this transaction, the 43,848-square-foot industrial/specialty building had been listed on the market at various higher price points, ranging from $599,900 to $699,900. Lot Size: 1.78 AC / ~77,537 SF (or 1.75 AC depending on the public record source) Building Size: 54,048 SF Land Bldg Total SP Zoning: M4 (Industrial District) SF 77,537 54,048 Year Built: 1950 Price/SF 2.58 5.55 200,000 300,000 500,000 Comp 3 The property at 12750 Mansfield St, Detroit, MI 48227 last sold for $240,000 on June 30, 2023. Key facts about the property: Type: Commercial / Residential parcel history Last Sold: June 30, 2023, for $240,000 Lot Size: Approximately 54,450 sq ft (or listed across records with large commercial building footprints up to 13,700 sq ft Land Bldg Total SP 240,000 SF 54,450 13700 Price/SF 2.57 7.30 140,000 100,000 240,000 Submitted by: s: Christopher Wylie 9/8/2026 Land Value per City supported by sales This is the view of the remaining building from the North looking south across the land cleared with the demo of 12750 Mansfield
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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 Mansfield Storage LLC ______, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002229 City of Detroit__________, Respondent(s) __X__ PETITIONER'S PROPERTY PREHEARING STATEMENT ____ RESPONDENT'S PROPERTY PREHEARING STATEMENT Petitioner's representative:_____Christopher P. Wylie__Wylie Group LLC______ Respondent's representative:____Kevin C Richard, City of Detroit Law Dept____ I. VALUATION INFORMATION: A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each parcel and tax year at issue as established by the Board of Review (BOR): Parcel Number: ______22057119.003L____________________________ Year TCV AV TV 2025 750,000 375,000 375,000 2026 See below Petitioner Requests that 2026 be severed and administered under a new docket 22057119.003L was Split on 11/25/2025 with 22057121.001, 22057120.005L into 22057120.006 B. Your contentions of TCV, state equalized value (SEV), and TV for each parcel and tax year at issue: Parcel Number: _____22057119.003L _____________________________ Year TCV SEV TV 2025 430,000 215,000 215,000 2026 TV Cap must apply 0 on this parcel 0 on this parcel
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MTT Docket No. __25-002229__________________ Page 2 of 5 C. Amounts in dispute between the BOR values and your contentions of value for the tax year(s) at issue: Parcel Number: _____22057119.003L _____________ Year TCV SEV TV 2025 320,000 160,000 160,000 2026 0 on this parcel 0 on this parcel 0 on this parcel II. TAX INFORMATION: A. Have taxes been paid for each property for each tax year at issue? _x_Yes ___ No III. FACTUAL STATEMENT OF CLAIMS: A. Describe any additions or losses for each property for each tax year at issue (by parcel number and tax year): _____Buildings mostly demolished_____________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ B. Classification of each property for each tax year at issue (by parcel number Parcel No: Tax Year Classification 2025 Industrial 2026 Industrial C. Current use of each property for each tax year at issue(by parcel number): __2025 and 2026 vacant___________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ D. The use for which the property was designed, if different than above (by parcel number): ________Industrial________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ E. Contention of highest and best use for each property for each tax year
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MT
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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 Docket Number: 25-002229 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Prehearing Statement Attachment File Name: 25 002229 Pet Prehearing Statement and Valuation Disclosure Document Type: Valuation Disclosure Attachment File Name: 12700 Mansfield Valuation Report Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Petitioner: MANSFIELD STORAGE, LLC v Respondent: CITY OF DETROIT MTT Docket No.: 25-002229 Petitioner’s Prehearing Statement Respondent’s Prehearing Statement Petitioner’s representative: Christopher P. Wylie Wylie Group LLC 17963 Maple Hill Court Northville, MI. 48168 (248) 773-5091 cpw@wyliegroup.us Respondent’s representative: Kevin C Richard (P43417) City of Detroit Law Department Coleman A Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 richkc@detroitmi.gov I. VALUATION INFORMATION: A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each parcel and tax year at issue as established by the Boards of Review: Parcel Number Year TCV AV TV 22057119.003L 2025 $750,000 $375,000 $375,000 22057119.003L 2026 $0 $0 $0 B. Respondent’s contentions of TCV, state equalized value (SEV), and TV for each parcel and tax year at issue: Parcel Number Year TCV SEV TV 22057119.003L 2025 $750,000 $375,000 $375,000 22057119.003L 2026 $0 $0 $0 C. Petitioner’s contentions of TCV, SEV, and TV for each parcel and tax year at issue (per Petitioner’s Petition and Motions to Amend, if applicable): Parcel Number Year TCV SEV TV 22057119.003L 2025 $430,000 $215,000 $215,000 22057119.003L 2026 $430,000 $215,000 $215,000
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MTT Docket No.: 25-002229 Respondent’s Prehearing Statement, Page 2 of 4 D. Amounts in dispute for the tax year(s) at issue: Parcel Number Year TCV SEV TV 22057119.003L 2025 $320,000 $160,000 $160,000 22057119.003L 2026 $430,000 $215,000 $215,000 I. TAX INFORMATION: A. Have taxes been paid for each property for each tax year at issue? ☒ Yes ☐ No III. FACTUAL STATEMENT OF CLAIMS: A. Describe any additions or losses for each property for each tax year at issue (by parcel number and tax year): Respondent is unaware of any additions or losses to the subject property for the tax year at issue. B. Classification of each property for each tax year at issue (by parcel number): 22057119.003L 2025 industrial 22057119.003L 2026 retired C. Current use of each property for each tax year at issue, if different than above (by parcel number): Not applicable. D. Contention of highest and best use for each property for each tax year at issue, if different than property’s current use for each tax year at issue (by parcel number): Not applicable. E. Your factual statement of claims in support of your contentions, including additions and losses, if any (i.e., what facts are you relying on in support of your claim or defense?): Respondent contends the proposed assessment values for the subject property do not exceed 50% of the true cash value for the at issue tax year. Additionally, the subject parcel no longer exists as of the 2026 tax year due to combination with other parcels and retirement of the parcel number. F. If non-uniformity of assessment is alleged, what evidence will you rely upon in support of your contentions? Respondent does not believe there are any valid non-uniformity of assessment issues.
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MTT Docket No.: 25-002229 Respondent’s Prehearing Statement, Page 3 of 4
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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 Docket Number: 25-002229 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Prehearing Statement Attachment File Name: Mansfield Storage LLC MTT# 25- 002229 prehearing statement&valuation disclosure Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 25-002229 City of Detroit, Respondent. ORDER GRANTING PETITIONER’S MOTION TO AMEND The Tribunal has reviewed the file in the above-captioned case and finds that a motion has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in this case to include the subsequent tax year. Respondent has not filed a response to the Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 205.735a and Petitioner has shown good cause to justify the granting of the motion. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that this order only grants the relief indicated above and does not find as true any allegations of fact or provide any other relief requested by the motion. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 30, 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
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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 25-002229 City of Detroit, Respondent. ORDER GRANTING PETITIONER’S MOTION TO AMEND The Tribunal has reviewed the file in the above-captioned case and finds that a motion has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in this case to include the subsequent tax year. Respondent has not filed a response to the Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 205.735a and Petitioner has shown good cause to justify the granting of the motion. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that this order only grants the relief indicated above and does not find as true any allegations of fact or provide any other relief requested by the motion. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 30, 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
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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 ·
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MANSFIELD STORAGE, LLC, Petitioner, MOAHR Docket No. 25-002229 v. CITY OF DETROIT, Respondent. WYLIE GROUP, LLC Christopher P. Wylie Representative for Petitioner 17963 Maple Hill Court Northville, MI 48168 (248) 773-5091 cpw@wyliegroup.us CITY OF DETROIT LAW DEPARTMENT By: Kevin C. Richard (P43417) Attorney for Respondent Coleman A. Young Municipal Center 2 Woodward Avenue, Suite 500 Detroit, Michigan 48226 (313) 237-3061 richkc@detroitmi.gov ENTIRE TRIBUNAL MOTION TO AMEND TO ADD A SUBSEQUENT TAX YEAR 1. Property Parcel No: 22057119.003L 2. The parcel of property under appeal in this amendment is the same parcel as in the original petition. 3. The classifications of the property or properties did not change for the tax year at issue in this amendment. 4. This amendment involves issues relating to the (check all applicable): ___X___the property or properties’ true cash and taxable values ________the property or properties’ taxable values only If the property or properties’ taxable value are at issue, is there a dispute as to the value of an addition or loss? ___ No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation. 5. The tax year(s) at issue are: ___2025 under the original petition and, pursuant to this motion, 2026.__________________________________
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Docket No. 25-002229 MANSFIELD STORAGE, LLC v City of Detroit Entire Tribunal Motion to Amend to Add a Subsequent Year 2026 Page 2 of 3 6. If more than the current tax year is being appealed in this amendment, 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): _This Motion to Amend pertains only to the current tax year 7. The values for the properties identified herein as established by Respondent’s Board of Review for the 2025 tax year are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 22057119.003L $751,000 $375,500 375,500 8. Petitioner contends that the values for the property identified above are: Tax Year Parcel Number True Cash Value Assessed and State Equalized Value Taxable Value 2026 22057119.003L $430,000 $215,000 $215,000 9. The values in dispute for the property identified above are: Tax Year Parcel Number True Cash Value Assessed and State Equalized Value Taxable Value 2026 22057119.003L 321,000 160,500 160,500 10. Petitioner requests the following relief in this amendment (attach additional page if necessary): ______________________________________________ ____Petitioner requests that the Tribunal add the tax year 2026 to this Docket, pursuant to Section 37 of the Tax Tribunal Act and the same relief as otherwise requested in the original Petition. _____________ 11. List the separate and specific facts upon which Petitioner relies to support the relief requested in this amendment (attach additional page if necessary): ____No final determination has been made by the Tribunal with regards to the property that is the subject of MTT Docket 25-00229.
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Docket No. 25-002229
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1 of 1 Docket #: 25-002229 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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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 NOTICE OF JANUARY 4 - 15, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Mansfield Storage LLC, Petitioner, v City of Detroit, Respondent. MTT Docket No. 25-002229 Please be advised that 25-002229 has been placed on a two-week Prehearing General Call commencing January 04, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 25-002229 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by September 8, 2026. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except
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MTT
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ST
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MANSFIELD STORAGE, LLC, Petitioner, v. MTT Docket No. 25-002229 CITY OF DETROIT, Respondent. / ANSWER RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter states as follows: 1. Respondent admits. 2. Respondent admits. 3. Respondent admits. 4. Respondent admits. 5. Respondent admits. 6. Respondent admits. 7. No response required. 8. Respondent admits. 9. Respondent admits. 10. Respondent admits. 11. Respondent admits. 12. Respondent admits. 13. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues
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2 involving true cash and taxable values. Respondent denies that any such allegations have merit. 14. Respondent admits. 15. Respondent admits. 16. Respondent denies as untrue. By way of explanation the true cash value is $751,000 and the assessed and taxable values are $375,500. 17. Respondent denies Petitioner’s contentions of value are correct or accurate. 18. Based solely upon Petitioner’s unsubstantiated and erroneous contentions of value Respondent admits. 19. Prayer for relief, no response required. 20. Respondent denies as untrue. 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. 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
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3 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MANSFIELD STORAGE, LLC, Petitioner, v. MTT Docket No. 25-002229 CITY OF DETROIT, Respondent. / PROOF OF SERVICE On November 25, 2025, I mailed by first class mail a copy of Respondent’s Answer in the instant matter to: Christopher Wylie Wylie Group LLC 17963 Maple Hill Court Northville, Michigan 48168 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:November 25, 2025 Detroit, Michigan 48226
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-002229 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax 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) Address (No., Street, P.O. Box or Rural Route) 2 Woodward Avenue, Suite 500 City of Detroit Law Department City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-237-3061 Fax Number 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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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002229 City of Detroit, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on October 15, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 7, 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 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Manfield Storage LLC Petitioner, v City of Detroit, Respondent. WYLIE GROUP LLC Christopher P. Wylie Representative for Petitioner 17963 Maple Hill Court Northville, Michigan 48168 (248) 773-5091 (phone) cpw(@wyliegroup.us (email) MTT Docket No. 25-002229 PROOF OF SERVICE NOW COMES Christopher Wylie, who states that on the 29th day of October, 2025, he served a copy of the enclosed Petition with the addition of the Docket Number to: 1) Assessor (via certified mail, return receipt): 4) County Equalization Dir (via first class): City Assessor 2 Woodward Avenue - Suite 804 Detroit, MI 48226 Wayne County Equalization Director 400 Monroe Street, Suite 600 Detroit, MI 48226 2) City Clerk or Township Supervisor/Clerk (via certified mail, return receipt requested): 5) County Clerk (via first class mail): City Clerk 2 Woodward Ave #200 Detroit, MI 48226 Wayne County Clerk 2 Woodward Ave. Detroit, MI 48226 3) School Board Secretary (via first class): 6) State Treasurer (via first class mail) Secretary of the Board of Education 3011 W Grand Blvd Detroit, MI 48202 State Treasurer Treasury Building 430 West Allegan Street Lansing, MI 48922 by placing said documents in envelopes addressed to the above listed parties with all postage fully prepaid and by depositing with a representative for the United States Mail. Christopher Wylie
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Enclosed is your copy of the Proof of Service of Docket Number in a recently filed property tax appeal case. The Docket Number: 25-002229 has been added to the top of each page of the Petition, for your reference. Entire Tribunal petitions are filed with the Tribunal and not served, as required by MCL 205.7354, until after the issuance of the Notice of Docket Number to Petitioner only. The Petitioner would then have 45 days after the issuance of the Notice of Docket Number to serve the petitions, which will note the docket number assigned to the case, and file a proof of service with the Tribunal indicating when the petitions were served. Feel free to contact me directly at (248) 773-5091 if you have any questions. Sincerely, CE ON Christopher P. Wylie Petitioner’s Co-Representative Copy to: All Parties Named on the following Proof of Service, with enclosures
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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) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the
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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002229 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: October 15, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by
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MTT Docket No. 25-002229 Page 2 of 6 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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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002229 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed
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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) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___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? ___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): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Not applicable - one parcel only. Not applicable - real property only. Not applicable - real property only. MANSFIELD STORAGE LLC CITY OF DETROIT 22057119.003L X INDUSTRIAL
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MTT Docket No. _________________ Page 2 of 4 8. 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): 9. 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. 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 or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are:
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MTT Docket No.
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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 Mansfield Storage LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002229 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: August 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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (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 ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___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? ___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): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. Not applicable - one parcel only. Not applicable - real property only. Not applicable - real property only. MANSFIELD STORAGE LLC CITY OF DETROIT 22057119.003L X INDUSTRIAL
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MTT Docket No. _________________ Page 2 of 4 8. 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): 9. 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): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. 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 or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name M.I. Last Name MANSFIELD STORAGE LLC Home Address (No., Street, P.O. Box or Rural Route) 7871 CHUBB ROAD City or Town NORTHVILLE State Michigan ZIP Code 48168 Telephone Number 248-468-9200 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lisa.ecaloconstruction@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Christopher M.I. P Last Name Wylie Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 17963 Maple Hill Court City or Town Northville State Michigan ZIP Code 48168 Telephone Number 248-773-5091 Fax Number 480-772-4073 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cpw@wyliegroup.us Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 12700 MANSFIELD Detroit Michigan 48227 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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 22057119.003L Classification of Property: Real Industrial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 375000 Current Taxable Value as established by the Board of Review: 375000 What do you believe is the fair market value (also known as True Cash Value)? 430000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 215000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 215000 Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property
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