Michigan Engineered Comfort Corp, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michigan Engineered Comfort Corp, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003412

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003412

Page 2 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 27, 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

Page 3

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 Engineered Comfort Corp, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003412

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 24-003412

Page 4 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record

Page 5

Mic

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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 Engineered Comfort Corp,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

City of Detroit,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: June 12, 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

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

Page 2

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 Engineered Comfort Corp,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

City of Detroit,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: June 12, 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

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 12 2025 

Michigan Engineered Comfort Corporation 

2532 Pepper Ct. Hartland, MI 48353 

MICHIGAN TAX TRIBUNAL 

11801 Grand River Ave. Brighton, MI 48116 

20101 Fenkell Ave. Detroit, MI 48223 (Previously) 

313-535-4400 HVAC@MECCI.COM 

June 9, 2025 

RE: 24-003412 

"Lot 23" BE Taylor's Coronado Subdivision, Wayne County Michigan 

15145 Heyden St., Detroit, MI 1D# 

Michigan Tax Tribunal 

& The City of Detroit, Tax Assessor 

Dear Ladies & Gentlemen, 

Please note the foilowing: 

This parcel value never changed, it was a tiny part of a farger property that was assembled in the 1970's, by others. 

The ownership of the property never changed and this is a continuing unnecessary expense for all parties involved. 

Someone in the City of Detroit HUD office made a clerical error, that has cost us alt tens of thousands of dollars. 

With a simple HUD employee typo, they assumed title of our lot incorrectly vs. one that was down the street, that did not involve us. 

Disappointed by the failure of Detroit to resolve this in a timely fashion, we had filed for a tax appeal, 

prior to expediting the sale of the property involved. 

Nothing in the previously received Tax Tribunal correspondence indicated the need for "Proof of Service" on the opposing party. 

Our family has been commercial / industrial business owners, contractors & employers of thousands of people in Detroit, for 87 years. 

In 2025, we liquidated, sold & moved everything that we had (three ++ city blocks involving 20 + lots) out of Wayne County. 

We had to hire attorneys to clear the title of only this single fot among many that we previously owned, to sell our Detroit facilities. 

This effort has taken now, almost three years to resolve and it has been very time consuming. 

The gross incompetence of the Government officials in Detroit is horribly disappointing, about which we have countless factual stories. 

However, prior to being able to expedite the sales 

& closings, this title mess created by a single typo, was completely resolved. 

Per your letter, we are sending this memo with related attachments, to the City of Detroit, Property Tax Division. 

* 

Corrective Quit Claim Deed memo dated 12/22/2022 

* 

Form L-4260, Property Transfer Affidavit, confirming a Sctivener's error, dated 02/07/24 

* 

Certified mail receipt for the correspondence with the Tax Tribunal, dated May 23, 2025. 

* 

The detailed notes that were sent to the Tax Tribunal, dated May 21, 2025 

* 

The letter that we are responding to from the Tribunal, received May 31, 2025. 

Once again, we respectfully request that this case be closed so that everyone can move on. 

Thank You! 

PROOF OF SERVICE 

I certify that the foregoing was sent on the entry

Page 2

Re 

005 

Zz 3] Jot 

Pl 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan Engineered Comfort Corp, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003412 

City of Detroit, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has received Motion to Withdrawal (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed." As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. 

If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party. 

\ 

Entered: May 28, 2025 

By: Tribunal Clerk 

PROOF OF SERVICE 

| 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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan Engineered Comfort Corp, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Vv 

Ed 

MTT Docket No.: 24-003412 

City of Detroit, 

Respondent. 

NOTICE OF TELEPHONE HEARING 

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE: | June 27,2025 

HEARING TIME; | 100 PM EST 

JOIN BY PHONE: | 1-248-509-0316 

ACCESS CODE: | 122943514 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default. 

This is an important legal document. Please have someone translate the document. 

Este es un documento legal importante. Por favor, haga traducir este documento. 

aft ae SFR 

SIRF VilFreT, SIR TE (FT HATE SAAT FT| 

ARE any add dll ap dale LE AR sa Pa

Page 4

MTT Docket No. 24-003412 

Page 24 of 60 

Hearing participants and observing members of the public who need assistance with speech or hearing may

Page 5

6

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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 Engineered Comfort Corp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003412 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Withdrawal (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.1 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: May 28, 2025

By: Tribunal Clerk

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

1 See TTR 225(7) and 227(12).

Page 2

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 Engineered Comfort Corp, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003412 

City of Detroit,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Motion to Withdrawal (“document”). You 

were, however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.2 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: May 28, 2025

By: Tribunal Clerk

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

2 See TTR 225(7) and 227(12).

Page 3

Michael L Cain

Michigan Engineered Comfort Corp

2532 Pepper Court 

Hartland , MI 48353

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

Co 

MAY 2.8 2025 

oy 

, 

, 

MICHIGA 

Michigan Engineered Comfort Corporation 

A TAX TRIBUNAL 

2532 Pepper Ct. Hartland, MI 48353 

11801 Grand River Ave. Brighton, MI 48116 

20101 Fenkell Ave. Detroit, MI 48223 

313-535-4400 HVAC@MECCI.COM 

May 21, 2025 

RE: 

24-003412 

MI Tax Tribunal, Small Claims Division 

20101 Fenkell Ave., Detroit, MI 48223, Related parcel issues 

Dear Ladies & Gentlemen, 

This issue evolved due to the City of Detroit & HUD, inadvertantly taking posession of one of our parcels, due to a clerical error on their part. 

The ownership issue / deed, was corrected after a lengthy process. 

We have since also SOLD the entire property containing the parcel with the clerical error. 

Accordingly, there is no longer any need for this tax appeal, on our behalf. 

Please close case # 24-003412. 

Thank You! 

President 

Michigan Engineered Comfort Corporation

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michigan Engineered Comfort Corp, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

IV; 

4 

MTT Docket No.: 24-003412 

City of Detroit, 

Respondent. 

NOTICE OF TELEPHONE HEARING 

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE: | June 27,2025 

HEARING TIME: | 1:00 PM EST 

JOIN BY PHONE; | 1-248-509-0316 

ACCESS CODE: | 122943514 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default. 

This is an important legal document. Please have someone translate the document. 

Este es un documento legal importante. Por favor, haga traducir este documento. 

aft afG SFY 

ART wlereT, AefeIR FE (FT WEILER SA Fe 

| 

AR 

gl pa 

8 (adh lal oa 

yy Ala BE 205 

8 1a

Page 3

Michigan Engineered 

Comfort Corporation 

2532 Pepper Court 

Hartland, MI 48353 

9589 

0710 

5270 

Lau? 

ymTED STATES. 

3y9z 

50 

Foam 

RDC 99 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 

48909 

Retail 

TET 

U.S. POSTAGE PAID 

FCM LETTER 

HARTLAND, M! 48353 

MAY 21, 2025 

$9.68 

82324E501755-3

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Michigan Engineered Comfort Corp,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003412

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

June 27, 2025 

HEARING TIME:

1:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003412

Page 2 of 13

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing

Page 3

MTT

Page 4

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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 Engineered Comfort Corp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

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.

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.

Page 2

MTT Docket No. 24-003412

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 20, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

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 Engineered Comfort Corp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

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

Page 4

MTT

Page 5

Mic

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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. 24-003412

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

Damon

M.I.

Last Name

DeShazer

Firm Name (if any)

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

2 Woodward Ave

828 Coleman A Young Municipal Center

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-628-0278

Fax Number

E-mail Address

damon.deshazer@detroitmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

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.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

A PTA was filed. The property should not have uncapped. It should only have increased at the rate of inflation. The 2020 taxable value was $3500 and should have 

increased at the rate of inflation in the years going forward. Since an error occurred where the appraiser did not remove the loss/losses from the adjustment during 

the MBOR, we are willing to grant the taxpayer a taxable value of $1884 for the year 2024.

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

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:

22099704

Classification of Property:

Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

6,000

Current Taxable Value as established by the BOR:

6,000

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

12,002

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

6,000

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/ Damon DeShazer

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: (313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

Proparty Assasament 

Board of Review: 

evar 

DETROIT) 

05/16/2024 

MICHIGAN ENGINEERED COMFORT CORP 

[a efJH 

2532 PEPPER CT 

: 

HARTLAND MI 48353 

. 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-004950 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

22099704. 

2. 

Property Address: 

15145 HEYDEN 

3. 

District: 

1 

4. 

Property Classification: 

202 

(COMMERCIAL-VACANT) 

Ad Valorem 

6. 

Principle Residence Exemption: 

% 

5. 

Property Legal Description: 

W HEYDEN N 36 FT 23 AND E 9 FT VAC ALLEY ADJ B E TAYLORS CORONADO SUB L54 P84 PLATS, W C R 22/496 36 X 115 

[=2] 

. 

Petitioner timely filed an appeal to the March Board of Review. 

. The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

Taxable Value Uncapping due to Proposal A of 1994 

~ 

Before Appeal 

After Appeal 

2024 

Assessed Value 

6,000 

6,000 

2024 

Taxable Value 

1,884 

’ 

6,000 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal 

must 

be made 

by May 31st 

of the current year for properties classified 

as:

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Decisiciv-a+ 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 

First Name 

M.1. 

Last Name/Company Name 

Mic15AN Enid 28D Compe (he? 

Mailing Address (N 

Street, P.O. Box or Rural Route) 

AS3R PEPPER Cpu] 

City or Town 

State 

ZIP Code 

~ 

; 

HALTLAND 

ML| 

5553 

Telephone Number 

Fax Number 

i 

8/0 - 

6 Fr 4528 

EVO p57 

-£ E20 

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

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Mena Ee 

L. | Ca 

Firm Name (if any) 

SieHig a0 ENG inefled Lomo 7 Cop pol 

hsron 

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

RIFR pepo 

R Lowe 

7 

City or Town 

State 

ZIP Code 

Hag 72 ALD 

| 

Hgssz 

Telephone Number 

Fax Number 

F/5- 555 #400 

8/O0-FR —£ ERD 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[] No

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

"4 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[0 Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ser pr7ACHMENT 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

204 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

[Hl] No 

If Yes, check which BOR you attended AND attach the BOR decision: Od March 

Od July 

[I] December 

If No, check the applicable reason(s): 

Not required to attend 

Od Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 4

Section 5 Explain the Reason for this Appeal 

We have owned the subject parcel of property since our purchase in 1994. 

Our Title company while preparing title work for a pending sale (which since fell through) 

determined that a scriveners error occurred on the subject parcel back on June 7, 2018 

when a deed was recorded by the City of Detroit identified our lot number in error. We 

have worked with the City of Detroit and the US Department of Housing and Urban 

Development and a corrective deed and a Release of Declaration of Trust have been 

issued and recorded. 

In order to process a correction for the property taxes we were 

instructed to file a Property Transfer Affidavit which clearly stated it was corrective for a 

Scrivener’s error, see attached copies. Accordingly the uncapping of the property 

taxable value should not have occurred. Please restore our 2024 $1,884 taxable value 

for parcel #22099704.

Page 5

Michigan Department of Treasury 

- 

2766

Page 6

TPE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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 Engineered Comfort Corp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

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 279. 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: September 10, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Michael L Cain

Michigan Engineered Comfort Corp

2532 Pepper Court 

Hartland , MI 48353

Page 3

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 Engineered Comfort Corp,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003412

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 279. 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: September 10, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 105 

Detroit, Michigan 48226 

Phone: (313) 628-0722 

Fax: (313) 224-4576 

www.detroitmi.gov 

Proparty Assasament 

Board of Review: 

evar 

DETROIT) 

05/16/2024 

MICHIGAN ENGINEERED COMFORT CORP 

[a efJH 

2532 PEPPER CT 

: 

HARTLAND MI 48353 

. 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-004950 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

22099704. 

2. 

Property Address: 

15145 HEYDEN 

3. 

District: 

1 

4. 

Property Classification: 

202 

(COMMERCIAL-VACANT) 

Ad Valorem 

6. 

Principle Residence Exemption: 

% 

5. 

Property Legal Description: 

W HEYDEN N 36 FT 23 AND E 9 FT VAC ALLEY ADJ B E TAYLORS CORONADO SUB L54 P84 PLATS, W C R 22/496 36 X 115 

[=2] 

. 

Petitioner timely filed an appeal to the March Board of Review. 

. The March Board of Review considered 

(if any) petitioner's and/or duly authorized representative evidence 

and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any 

recommendations offered by the Office of the Assessor. 

CONCLUSION: 

Taxable Value Uncapping due to Proposal A of 1994 

~ 

Before Appeal 

After Appeal 

2024 

Assessed Value 

6,000 

6,000 

2024 

Taxable Value 

1,884 

’ 

6,000 

If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed 

small claims form to appeal to: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing 

MI 48909 

A Michigan Tax Tribunal appeal 

must 

be made 

by May 31st 

of the current year for properties classified 

as:

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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 Decisiciv-a+ 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 

First Name 

M.1. 

Last Name/Company Name 

Mic15AN Enid 28D Compe (he? 

Mailing Address (N 

Street, P.O. Box or Rural Route) 

AS3R PEPPER Cpu] 

City or Town 

State 

ZIP Code 

~ 

; 

HALTLAND 

ML| 

5553 

Telephone Number 

Fax Number 

i 

8/0 - 

6 Fr 4528 

EVO p57 

-£ E20 

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

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

Last Name 

Mena Ee 

L. | Ca 

Firm Name (if any) 

SieHig a0 ENG inefled Lomo 7 Cop pol 

hsron 

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

RIFR pepo 

R Lowe 

7 

City or Town 

State 

ZIP Code 

Hag 72 ALD 

| 

Hgssz 

Telephone Number 

Fax Number 

F/5- 555 #400 

8/O0-FR —£ ERD 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[] No

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

"4 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[0 Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Ser pr7ACHMENT 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

204 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

[Hl] No 

If Yes, check which BOR you attended AND attach the BOR decision: Od March 

Od July 

[I] December 

If No, check the applicable reason(s): 

Not required to attend 

Od Assessment Change Notice was not received by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 4

Section 5 Explain the Reason for this Appeal 

We have owned the subject parcel of property since our purchase in 1994. 

Our Title company while preparing title work for a pending sale (which since fell through) 

determined that a scriveners error occurred on the subject parcel back on June 7, 2018 

when a deed was recorded by the City of Detroit identified our lot number in error. We 

have worked with the City of Detroit and the US Department of Housing and Urban 

Development and a corrective deed and a Release of Declaration of Trust have been 

issued and recorded. 

In order to process a correction for the property taxes we were 

instructed to file a Property Transfer Affidavit which clearly stated it was corrective for a 

Scrivener’s error, see attached copies. Accordingly the uncapping of the property 

taxable value should not have occurred. Please restore our 2024 $1,884 taxable value 

for parcel #22099704.

Page 5

Michigan Department of Treasury 

- 

2766

Page 6

TPE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.