Record Finder / 25-003029-TT
Michigan

Midwest Patagonia LLC, Petitioner V City Of Detroit, Respondent

Petitioner
Midwest Patagonia LLC
Respondent
City Of Detroit

Case overview

Docket number
25-003029-TT
Status
Ready Schedule Default Hearing
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
13DeniedRESP1102/06/2026Not recordedDownload
12Order Denying MotionNot recorded1102/06/2026Not recordedDownload
11Motion for Reconsideration was received.RESPNot recorded02/04/2026$25.00Download
10Proof of Service of Misc Documents was received.RESPNot recorded02/04/2026Not recordedDownload
9Attachments to the Answer were filedRESPNot recorded02/04/2026Not recordedDownload
8Answer was receivedNot recordedNot recorded02/04/2026Not recordedDownload
7Order for Default HearingNot recordedNot recorded12/29/2025Not recordedDownload
6Order Extending R's DefaultNot recorded512/05/2025Not recordedDownload
5Order Holding Party in DefaultNot recordedNot recorded11/06/2025Not recordedDownload
4Petition has been verifiedPET109/26/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/26/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded07/31/2025Not recordedDownload
1A petition was received.PETNot recorded07/31/2025$125.00Download

Documents

25-003029 Motion for Recon 11.pdfRead complete document text →
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Page 1

rommcaty, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

3 

Midwest Patagonia lic 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003029 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 11/6/25 

and, if applicable, the default 

was extended on 12/5/25 

2. Good cause exists to set aside the default because: 

We were having computer system issues with assigning the MTT's 

3. 

| ask this Tribunal to set aside the default. 

JC 

Party/Representative (sign here) 

TSaac 

(Jeg (= CCnra J 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2-4-2¢ 

OY. 

Date 

“(sign here) 

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

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25-003029 recon 2.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Midwest Patagonia LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003029 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING RESPONDENT’S MOTION FOR RECONSIDERATION 

 

On February 4, 2026, Respondent filed a motion requesting that the Tribunal reconsider 

the Order for Default Hearing entered in this case on December 29, 2025.1 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”2 Respondent’s motion was filed beyond this 21-day deadline, and as a 

result, is not properly pending before the Tribunal.3 

 

Therefore, 

 

IT IS ORDERED that Respondent’s Motion for Reconsideration is DENIED. 

 

 

 

Entered: February 6, 2026 

 

By _______________________________ 

ejg/jcg 

 

 

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 Respondent filed a Motion to Set Aside Default but was required to file a Motion for Reconsideration due 

to the entry of the Order for Default Hearing. The filed motion was construed accordingly. 

2 TTR 261(1). 

3 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148).

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25-003029 Motion for Recon 11.pdfRead complete document text →
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Page 1

rommcaty, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

3 

Midwest Patagonia lic 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-003029 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on 11/6/25 

and, if applicable, the default 

was extended on 12/5/25 

2. Good cause exists to set aside the default because: 

We were having computer system issues with assigning the MTT's 

3. 

| ask this Tribunal to set aside the default. 

JC 

Party/Representative (sign here) 

TSaac 

(Jeg (= CCnra J 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

2-4-2¢ 

OY. 

Date 

“(sign here) 

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

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Page 1

SExy 

TATE OF MICHIGAN 

CENSING AND REGULATORY AFFAIRS 

ORLENE HAwks 

SING 

DIRECTOR 

il lid west 

Pa bFeapaia 

uc 

, 

Pi 

MICHIGAN Tax TRIBUNAL 

etitioner(s) 

N 

GRETCHEN WHITMER 

DEPARTMENT OF LI 

GOVERNOR 

Vv 

MOAHR Docket No, 25+ 00303. 

Ciby 

of deteed 

: 

Respondent(s) 

PROOF of SERVICE 

—=—=C 

UF SERVICE 

states that on 

FF ae 

he/she 

[date of Service] 

served a copy of the C.{ 

of Be fraif Ari «errelative to the above-captioneq Matter upon: 

arty/people being served]

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25-003029 Attachment to Answer 9.pdfRead complete document text →
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Page 1

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

Proparty Assessment 

Board of Review 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

05/16/2025 

MIDWEST PATAGONIA LLC 

16700 LAHSER ROAD STE 6 

DETROIT Mi 48219 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-008547 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING 

OF FACTS: 

1. 

Parcel Number: 

22059856. 

2. 

Property Address: 

13928 METTETAL 

3. 

District: 

1 

4. 

Property Classification: 

401 

(RESIDENTIAL-IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 

% 

5. 

Property Legal Description: 

E METTETAL 167 & W 8 FT OF VAC ALLEY ADJ B E TAYLORS SUNSET GLEN SUB L40 P52 PLATS, WC R 22/2540 X 120.25 

6. 

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

7. 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: 

Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

47,300 

34,300 

2025 

Taxable Value 

47,300 

34,300 

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: 

Commercial 

Real, 

Industrial 

Real, 

Commercial 

Personal, 

Industrial 

Personal 

and 

Utility 

Personal 

Property. 

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property 

Classification. 

A property 

Classification appeal may only 

be made for the current year. 

Such appeal may be 

filed with 

the 

State Tax Commission, PO Box 30471, 

Lansing, 

MI 48909-7971 

by June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review

Page 2

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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.913d2393-882b-41c8-8362-6beb97c7d365.pdfRead complete document text →
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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. 25-003029

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

isaac

M.I.

Last Name

degraffenreid

Firm Name (if any)

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

2 woodward ave

suite 804

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

Section 3: Subject Property Information

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

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

No 

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

The subject property is a 1 sty brick exterior located in the 1r135 ECF neighborhood. Due to the late response we do apologize, our system was having issues with 

assigning the MTT. The City of Detroit would suggest a TCV of 47,309 and a AV of 23,654 and a TV of 23,654 due to the uncapping. And the city of Detroit 

rounds down the Av to 23,600 and tv to 23,600.

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?

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:

22059856

Classification of Property:

Real 

Residential

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

34,300

Current Taxable Value as established by the BOR:

34,300

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

47,309

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

23,645

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/ Isaac Degraffenreid

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25-003029 Default Hearing Order (post-extension no response).pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Midwest Patagonia LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003029 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on November 6, 2025, because Respondent failed to file an answer. The 

Tribunal extended the time for Respondent to cure the default by an additional 14 days 

on December 5, 2025, and it has failed to respond or submit the required filing(s). 

Given this failure, the Tribunal finds that Respondent’s violation was willful. It also 

establishes a history of deliberate delay and refusing to comply with Tribunal rules and 

orders, both of which have prejudiced Petitioner. As a result, giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

 

Entered: December 29, 2025 

 

 

By _____________________________ 

kac 

 

 

 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 25-003029 

Page 2 of 2 

 

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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25-003029 Extend Default SC no ans.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Midwest Patagonia LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003029 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on November 6, 2025, because they failed to file an 

answer.1 Respondent was required to cure the default within 14 days, has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure 

to comply with Tribunal orders and its Rules of Practice and Procedure has established 

a history of deliberate delay that would justify the scheduling of a default hearing for 

failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an Answer for Valuation Appeal, (2) file a Motion to Set Aside Default, (3) 

pay the required $25.00 fee for the filing of the motion, and (4) file proof the motion was 

served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the 

entry of this order.3 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

Entered: December 5, 2025 

 

 

By _____________________________ 

kac 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5). 

4 See also MCL 205.732.

Page 2

MTT Docket No. 25-003029 

Page 2 of 2 

 

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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Order_Holding_Party_in_Default.2025-11-06_14-19-41.0000.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Midwest Patagonia LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003029

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.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: November 6, 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 

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

Page 2

MTT Docket No. 25-003029

Page 2 of 6

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)

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

Midwest Patagonia LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003029

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

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: November 6, 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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

MIDWEST PATAGONIA LLC

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

16700 Lahser Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

3132175536

Fax Number

E-mail Address

vbrugna@eastpatagonia.com

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

First Name

Valentin

M.I.

Last Name

Brugna

Firm Name (if any)

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

16700 Lahser Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

313-217-5536

Fax Number

E-mail Address 

vbrugna@eastpatagonia.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

13928 Mettetal

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48227

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

No uniformity. Neighboring comparable parcels have less AV and less TV, thus pay less property tax. No additions or improvements. Please adjust.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 22059856.

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

34300

Current Taxable Value as established by the BOR:

34300

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

56000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

28000

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

22000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee

Page 4

STATE OF

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Midwest Patagonia LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003029

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: September 26, 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 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

Midwest Patagonia LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003029

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: September 26, 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

Midwest Patagonia LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003029

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

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2025 MBOR Result Letter - Granted_rsn 335.pdfRead complete document text →
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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

%

05/16/2025

Adjustment granted due to market and/or condition. 

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.

A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.

Michigan Tax Tribunal

P.O. Box 30232

Lansing MI 48909

CONCLUSION:

Principle Residence Exemption:

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.

6.

7.

6.

5.

4.

3.

2.

22059856.

1. 

FINDING OF FACTS:

The March Board of Review has considered the appeal on the 2025 assessment for the below described property

and concluded that:

MIDWEST PATAGONIA LLC

District:

1

16700 LAHSER ROAD STE 6

DETROIT MI 48219

RE: MARCH BOARD OF REVIEW PETITION NUMBER:

2025

M-008547

Parcel Number:

Property Address:

13928 METTETAL

Property Classification:

401 (RESIDENTIAL-IMPROVED)

Ad Valorem

Property Legal Description:

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

Before Appeal

After Appeal

2025

Assessed Value

47,300

34,300

2025

Taxable Value

47,300

34,300

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:

Sincerely,

City of Detroit Board of Review

E METTETAL 167 & W 8 FT OF VAC ALLEY ADJ B E TAYLORS SUNSET GLEN SUB L40 P52 PLATS, W C R 22/ 25 40 X 120.25

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.74e163da-f20d-4d91-b9a1-4c76e725acc4.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

MIDWEST PATAGONIA LLC

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

16700 Lahser Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

3132175536

Fax Number

E-mail Address

vbrugna@eastpatagonia.com

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

First Name

Valentin

M.I.

Last Name

Brugna

Firm Name (if any)

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

16700 Lahser Rd

City or Town

Detroit

State

Michigan

ZIP Code

48219

Telephone Number

313-217-5536

Fax Number

E-mail Address 

vbrugna@eastpatagonia.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

13928 Mettetal

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48227

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

No uniformity. Neighboring comparable parcels have less AV and less TV, thus pay less property tax. No additions or improvements. Please adjust.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 22059856.

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

34300

Current Taxable Value as established by the BOR:

34300

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

56000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

28000

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

22000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee

Page 4

STATE OF

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.