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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Denied | RESP | 11 | 02/06/2026 | Not recorded | Download |
| 12 | Order Denying Motion | Not recorded | 11 | 02/06/2026 | Not recorded | Download |
| 11 | Motion for Reconsideration was received. | RESP | Not recorded | 02/04/2026 | $25.00 | Download |
| 10 | Proof of Service of Misc Documents was received. | RESP | Not recorded | 02/04/2026 | Not recorded | Download |
| 9 | Attachments to the Answer were filed | RESP | Not recorded | 02/04/2026 | Not recorded | Download |
| 8 | Answer was received | Not recorded | Not recorded | 02/04/2026 | Not recorded | Download |
| 7 | Order for Default Hearing | Not recorded | Not recorded | 12/29/2025 | Not recorded | Download |
| 6 | Order Extending R's Default | Not recorded | 5 | 12/05/2025 | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 11/06/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/26/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/26/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 07/31/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/31/2025 | $125.00 | Download |
Documents
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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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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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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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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-003029 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.
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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?
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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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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).
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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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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.
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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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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
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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)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Organization First Name M.I. Last Name/Company Name 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
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 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
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STATE OF
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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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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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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
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 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
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STATE OF
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