Record Finder / 26-000822-TT
Michigan
Martin Cass LLC Petitioner V City Of Detroit Respondent
- Petitioner
- Martin Cass LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000822-TT
- Status
- Ready Schedule
- 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 |
|---|---|---|---|---|---|---|
| 5 | Notice of Filing | Not recorded | Not recorded | 09/25/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 08/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/22/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 07/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/09/2026 | $250.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-25_15-50-01.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 Martin Cass LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000822 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. 26-000822 Page 2 of 2 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: 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 Martin Cass LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000822 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
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MTT
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Final Documents.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 10008785. 33,602C 161,800 158,100 3,700 2022 187,400S 187,400 183,000 4,400 2023 196,770C 225,700 220,500 5,200 2024 202,869C 239,700 234,300 5,400 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 79.00 110.00 1.0000 0.0000 0 100* 0 cglt sq ft rates 8,690.000 Sq Ft 1.23 100 10,705 * denotes lines that do not contribute to the total acreage calculation. 79 Actual Front Feet, 0.20 Total Acres Total Est. Land Value = 10,705 Land Value Estimates for Land Table CGLT.COMMERCIAL GENERAL LOW TRAFFIC FSM 03/10/2015 TYL-REASSE Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan Comments/Influences W LA SALLE 899-900 ROBERT OAKMANS TWELFTH ST SUB L34 P90 PLATS, W C R 10/135 79 X 110 Tax Description WILL POWER MANAGEMENT LLC,WI et al WILLIAM TOWNSEND 13835 LA SALLE BLVD DETROIT MI 90046 Owner's Name/Address 13835 LASALLE BLVD Property Address 2025 Est TCV 479,451 TCV/TFA: 42.07 WARD#: 10 P.R.E. 0% PERMIT COM 85075 08/03/2005 ALTERATION/RENOVATION School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: R5 Class: COMMERCIAL-IMPROV 0.0 DEED 25082:06830 21-NOT USED/OTHER WD 04/01/1991 35,000 0.0 DEED 30165:22400 21-NOT USED/OTHER WD 12/01/1998 65,000 100.0 PROPERTY TRANSFER 13-GOVERNMENT PTA 09/30/2015 25,500 WILL POWER MANAGEMENT LLC WAYNE COUNTY TREASURER 100.0 OTHER 2022153787 21-NOT USED/OTHER QC 03/01/2022 1 WILL POWER MANAGEMENT LLC TOWNSEND, WILLIAM Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 05/27/2026
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Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Total Floor Area: 11396 # of Units: 387 Overall Building Height: 30 Base Rate for Upper Floors = 118.85 Unfinished Basement Basement, Base Rate for Basement = 36.38 (Basement Fireproofing Rate = 0.00) (10) Heating system: Complete H.V.A.C. Cost/SqFt: 21.65 100% Bsmnt Heating system: Complete H.V.A.C. Cost/SqFt: 19.86 Adjusted Square Foot Cost for Upper Floors = 140.50 Adjusted Square Foot Cost for Basement = 56.24 Total Floor Area: 11,396 Base Cost New of Upper Floors = 1,601,138 Basement Area: 5,698 Base Cost New of Basement = 320,455 Reproduction/Replacement Cost = 1,921,593 Eff.Age:59 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 42 /88 /100/100/37.0 Total Depreciated Cost = 710,221 <<<<< Segregated Cost Computations >>>>> Costs taken from Segregated Cost Section 2: Multiples & Motels Cost # or Height Storys Item Desciption Col. Rate SqFt Adj. Adj. Cost Total Cost New = 0 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Complete H.V.A.C. 100 Heat#2: Electric, Cable or Baseboard 0% Ave. SqFt/Story: 5698 Total # Units: 387 Has Elevators: *** Basement Info *** Area: 5698 Perimeter: 387 Type: Unfinished Basement Heat: Complete H.V.A.C. * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Average Low Ave. X Above Ave. High Construction Cost Comments: Overall Bldg Height 30 Year Built Remodeled 1929 Depr. Table : 1.75% Effective Age : 59 Physical %Good: 42 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 11,396 Gross Bldg Area: 11,396 Stories Above Grd: 2 Average Sty Hght : 12 Bsmnt Wall Hght : 8 Desc. of Bldg/Section: BLDG. 1, SEC. 1 Calculator Occupancy: Multiple Residences *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 10008785. 05/27/2026
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: 10008785., Commercial/Industrial Building 1 Printed on 05/27/2026 Parcel Number: 10008785., Commercial/Industrial Building 1 Printed on 05/27/2026 g34 BLDG 1. 5EC 1 CLASS=C H=30 25TY-B WY (B=5697 9sf) 11395.7sf = bal . BW: od or ES - had E 1-5TY CCP & T & 22.4 sf 1 0.7 - = = fi ow od 34.3 36.3 10° 10° = -—t— J STY CCP on e—— 2-5TY CCP (B=100.0sf) 200.0sf (B=100.0sf) 200.0sf FRONT *** Information herein deemed reliable but not guaranteed***
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*** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 10008785. 33,602C 161,800 158,100 3,700 2022 187,400S 187,400 183,000 4,400 2023 196,770C 225,700 220,500 5,200 2024 202,869C 239,700 234,300 5,400 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 79.00 110.00 1.0000 0.0000 0 100* 0 cglt sq ft rates 8,690.000 Sq Ft 1.23 100 10,705 *
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Bsmnt
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000822 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City of Detroit (Wayne) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Deon M.I. Last Name Dismuke Firm Name (if any) City Of Detroit Address (No., Street, P.O. Box or Rural Route) 2 Woodward Avenue City or Town Detroit State Michigan ZIP Code 48202 Telephone Number 3136321942 E-mail Address Dismuked@detroitmi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. No Does the subject property have a principal residence exemption of 50% or more? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: This Property is being fairly assessed with like properties in the City Of Detroit. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 02002243. Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 282000 Current Taxable Value as established by the Board of Review: 282000 What do you believe is the fair market value? 564000 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Deon Dismuke Attorney or Authorized Agent’s Signature: /s/
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MITAT_Valuation_Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Martin Cass, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 22042 Morley Suite 500 City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com 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 parcel N/A Property Address (No., Street) 3475 Cass City or Town Detroit County Wayne State Michigan ZIP Code 48201 Taxing Authority (City or Township) City of Detroit (Wayne)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject property exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 02002243. Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 317800 Current Taxable Value as established by the Board of Review: 317800 What do you believe is the fair market value? 635600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 220000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 220000
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-07-22_07-12-27.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 Martin Cass LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000822 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 22, 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 Martin Cass LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000822 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 22, 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 Martin Cass LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000822 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 22, 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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MITAT_Valuation_Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Martin Cass, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 22042 Morley Suite 500 City or Town Dearborn State Michigan ZIP Code 48124 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com 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 parcel N/A Property Address (No., Street) 3475 Cass City or Town Detroit County Wayne State Michigan ZIP Code 48201 Taxing Authority (City or Township) City of Detroit (Wayne)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject property exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 02002243. Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 317800 Current Taxable Value as established by the Board of Review: 317800 What do you believe is the fair market value? 635600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 220000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 220000
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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