Monroe Capital Holding LLC, Petitioner Vs. 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 

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004068 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

SUMMARY OF SHOW CAUSE HEARING 

 

ORDER OF DISMISSAL 

 

A show cause hearing was scheduled before Administrative Law Judge Kari L. Miles on 

January 16, 2026, because Petitioner failed to timely file and exchange a valuation 

disclosure and prehearing statement. Petitioner and Respondent failed to appear at the 

show cause hearing. 

 

ANALYSIS AND CONCLUSIONS OF LAW 

 

Pursuant to Tax Tribunal Rule (TTR) 251(8): “If a party fails to comply with the order 

scheduling the prehearing conference or a prehearing general call order, the prehearing 

conference must commence as a show cause hearing to provide the party with an 

opportunity to justify their failure to comply with the order.” In this case, the Prehearing 

General Call and Order of Procedure (PHGC) was issued on February 18, 2025. As 

provided by that PHGC, the parties were required to file and serve a valuation 

disclosure and prehearing statement by September 19, 2025. Petitioner failed to file 

and serve a valuation disclosure and prehearing statement as required by the PHGC. 

Therefore, a show cause hearing was scheduled. 

 

Submission of valuation disclosures is governed by TTR 241(1), which provides that “[a] 

party’s valuation disclosure in a property tax contested case must be submitted 

to the tribunal and the opposing parties as ordered by the tribunal.” 

 

In this case, the PHGC expressly stated that “[v]aluation disclosures will not be admitted 

into evidence unless disclosed and furnished in accordance with this Order (even 

though admissible) except upon a finding of good cause by the Tribunal.” Because 

Petitioner did not submit a valuation disclosure as ordered by the PHGC, Petitioner 

violated TTR 241(1). 

 

Submission of prehearing statements is governed by TTR 241(2), which provides that:

Page 2

MTT Docket No. 24-004068 

Page 2 of 5 

 

A party shall submit to the tribunal and the opposing parties a prehearing 

statement, as required by [TTR 251]. The prehearing statement must 

provide the opposing parties and the tribunal with the name and address of 

any person who may testify at hearing and a general summary of the subject 

area of their testimony. A person who is not disclosed as a witness is not 

permitted to testify, unless the tribunal permits the testimony to be taken for 

good cause shown.1 

 

TTR 251(2) provides that “[e]ach party shall submit a prehearing statement as ordered 

by the tribunal. The prehearing statement must be signed, and on a form made 

available by the tribunal or in a written form that is in substantial compliance with the 

tribunal’s form.” Thus, by not submitting and exchanging a prehearing statement as 

ordered by the PHGC, Petitioner violated TTR 241(2) and TTR 251(2). 

 

As for witness testimony, the PHGC, like TTR 241(2), provided explicit instructions. 

Specifically, the PHGC stated that

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MTT

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MTT

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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 

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004068 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

SUMMARY OF SHOW CAUSE HEARING 

 

ORDER OF DISMISSAL 

 

A show cause hearing was scheduled before Administrative Law Judge Kari L. Miles on 

January 16, 2026, because Petitioner failed to timely file and exchange a valuation 

disclosure and prehearing statement. Petitioner and Respondent failed to appear at the 

show cause hearing. 

 

ANALYSIS AND CONCLUSIONS OF LAW 

 

Pursuant to Tax Tribunal Rule (TTR) 251(8): “If a party fails to comply with the order 

scheduling the prehearing conference or a prehearing general call order, the prehearing 

conference must commence as a show cause hearing to provide the party with an 

opportunity to justify their failure to comply with the order.” In this case, the Prehearing 

General Call and Order of Procedure (PHGC) was issued on February 18, 2025. As 

provided by that PHGC, the parties were required to file and serve a valuation 

disclosure and prehearing statement by September 19, 2025. Petitioner failed to file 

and serve a valuation disclosure and prehearing statement as required by the PHGC. 

Therefore, a show cause hearing was scheduled. 

 

Submission of valuation disclosures is governed by TTR 241(1), which provides that “[a] 

party’s valuation disclosure in a property tax contested case must be submitted 

to the tribunal and the opposing parties as ordered by the tribunal.” 

 

In this case, the PHGC expressly stated that “[v]aluation disclosures will not be admitted 

into evidence unless disclosed and furnished in accordance with this Order (even 

though admissible) except upon a finding of good cause by the Tribunal.” Because 

Petitioner did not submit a valuation disclosure as ordered by the PHGC, Petitioner 

violated TTR 241(1). 

 

Submission of prehearing statements is governed by TTR 241(2), which provides that:

Page 2

MTT Docket No. 24-004068 

Page 2 of 5 

 

A party shall submit to the tribunal and the opposing parties a prehearing 

statement, as required by [TTR 251]. The prehearing statement must 

provide the opposing parties and the tribunal with the name and address of 

any person who may testify at hearing and a general summary of the subject 

area of their testimony. A person who is not disclosed as a witness is not 

permitted to testify, unless the tribunal permits the testimony to be taken for 

good cause shown.1 

 

TTR 251(2) provides that “[e]ach party shall submit a prehearing statement as ordered 

by the tribunal. The prehearing statement must be signed, and on a form made 

available by the tribunal or in a written form that is in substantial compliance with the 

tribunal’s form.” Thus, by not submitting and exchanging a prehearing statement as 

ordered by the PHGC, Petitioner violated TTR 241(2) and TTR 251(2). 

 

As for witness testimony, the PHGC, like TTR 241(2), provided explicit instructions. 

Specifically, the PHGC stated that

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MTT

Page 4

MTT

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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 

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004068 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Kari L. Miles 

 

NOTICE OF TELEPHONE SHOW CAUSE HEARING 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF TELEPHONE PREHEARING CONFERENCE 

 

TAKE NOTICE that a show cause hearing has been scheduled as follows: 

 

DATE: 

January 16, 2026 

TIME: 

2:30 p.m. 

JOIN BY PHONE: 

1-248-509-0316 

ACCESS CODE: 

98265868# 

 

Petitioner is placed in default and, in lieu of filing a Motion to Set Aside Default, 

Petitioner shall appear at the show cause hearing and show good cause why they did 

not timely file a valuation disclosure or prehearing statement, as required by the 

Prehearing General Call and Order of Procedure issued in this case. 

 

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

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

এ এক পূণ আইিন দিলল, অনু হ কের কউ দিলল েক অনুবাদ ক ন। 

. ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ

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

ang dokumento.

Page 2

MTT Docket No. 24-004068 

Page 2 of 4 

If necessary, a prehearing conference will be conducted after the close of the show 

cause hearing. The show cause hearing and prehearing conference will not be 

adjourned absent a demonstration of extenuating circumstances. The parties or their 

attorneys or authorized representatives shall timely appear or otherwise participate, as 

indicated herein, and be prepared to discuss dates for the processing of this case for 

hearing, as appropriate. 

 

Failure to be logged into the proper conference line at the time of the show cause 

hearing will be considered a failure to appear. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: December 8, 2025

Page 3

MTT Docket No. 24-004068 

Page 3 of 4 

SHOW CAUSE/PREHEARING INFORMATION – PLEASE READ IMMEDIATELY 

 

DOCUMENTATION: No documentation will be considered at the prehearing conference unless 

it has been date stamped and logged in by the Tribunal prior to the commencement of the 

prehearing conference. 

 

IN-PERSON OR VIRTUAL OPTION: A party may submit a written request to have the Show 

Cause Hearing and Prehearing Conference conducted in-person or by video conferencing. The 

request must be submitted at least 14 days in advance of the Show Cause Hearing and 

Prehearing Conference. 

 

FAILURE TO APPEAR: Failure to appear at or otherwise participate in the show cause hearing 

and prehearing conference may result in the dismissal of the case or the conducting of a default 

hearing. 

 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in 

compliance with the Americans with Disabilities Act. An individual requiring reasonable 

accommodation for effective participation in a hearing, including accessible documentation such 

as braille, large print, electronic or audio reader, should contact

Page 4

MT

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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 

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004068 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Kari L. Miles 

 

NOTICE OF TELEPHONE SHOW CAUSE HEARING 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF TELEPHONE PREHEARING CONFERENCE 

 

TAKE NOTICE that a show cause hearing has been scheduled as follows: 

 

DATE: 

January 16, 2026 

TIME: 

2:30 p.m. 

JOIN BY PHONE: 

1-248-509-0316 

ACCESS CODE: 

98265868# 

 

Petitioner is placed in default and, in lieu of filing a Motion to Set Aside Default, 

Petitioner shall appear at the show cause hearing and show good cause why they did 

not timely file a valuation disclosure or prehearing statement, as required by the 

Prehearing General Call and Order of Procedure issued in this case. 

 

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

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

এ এক পূণ আইিন দিলল, অনু হ কের কউ দিলল েক অনুবাদ ক ন। 

. ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ

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

ang dokumento.

Page 2

MTT Docket No. 24-004068 

Page 2 of 4 

If necessary, a prehearing conference will be conducted after the close of the show 

cause hearing. The show cause hearing and prehearing conference will not be 

adjourned absent a demonstration of extenuating circumstances. The parties or their 

attorneys or authorized representatives shall timely appear or otherwise participate, as 

indicated herein, and be prepared to discuss dates for the processing of this case for 

hearing, as appropriate. 

 

Failure to be logged into the proper conference line at the time of the show cause 

hearing will be considered a failure to appear. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: December 8, 2025

Page 3

MTT Docket No. 24-004068 

Page 3 of 4 

SHOW CAUSE/PREHEARING INFORMATION – PLEASE READ IMMEDIATELY 

 

DOCUMENTATION: No documentation will be considered at the prehearing conference unless 

it has been date stamped and logged in by the Tribunal prior to the commencement of the 

prehearing conference. 

 

IN-PERSON OR VIRTUAL OPTION: A party may submit a written request to have the Show 

Cause Hearing and Prehearing Conference conducted in-person or by video conferencing. The 

request must be submitted at least 14 days in advance of the Show Cause Hearing and 

Prehearing Conference. 

 

FAILURE TO APPEAR: Failure to appear at or otherwise participate in the show cause hearing 

and prehearing conference may result in the dismissal of the case or the conducting of a default 

hearing. 

 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in 

compliance with the Americans with Disabilities Act. An individual requiring reasonable 

accommodation for effective participation in a hearing, including accessible documentation such 

as braille, large print, electronic or audio reader, should contact

Page 4

MT

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 

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004068 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Kari L. Miles 

 

NOTICE OF TELEPHONE SHOW CAUSE HEARING 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

NOTICE OF TELEPHONE PREHEARING CONFERENCE 

 

TAKE NOTICE that a show cause hearing has been scheduled as follows: 

 

DATE: 

January 16, 2026 

TIME: 

2:30 p.m. 

JOIN BY PHONE: 

1-248-509-0316 

ACCESS CODE: 

98265868# 

 

Petitioner is placed in default and, in lieu of filing a Motion to Set Aside Default, 

Petitioner shall appear at the show cause hearing and show good cause why they did 

not timely file a valuation disclosure or prehearing statement, as required by the 

Prehearing General Call and Order of Procedure issued in this case. 

 

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

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

এ এক পূণ আইিন দিলল, অনু হ কের কউ দিলল েক অনুবাদ ক ন। 

. ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ

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

ang dokumento.

Page 2

MTT Docket No. 24-004068 

Page 2 of 4 

If necessary, a prehearing conference will be conducted after the close of the show 

cause hearing. The show cause hearing and prehearing conference will not be 

adjourned absent a demonstration of extenuating circumstances. The parties or their 

attorneys or authorized representatives shall timely appear or otherwise participate, as 

indicated herein, and be prepared to discuss dates for the processing of this case for 

hearing, as appropriate. 

 

Failure to be logged into the proper conference line at the time of the show cause 

hearing will be considered a failure to appear. 

 

 

 

By:___________________________________ 

 

 

 

 

 

 

 

Entered: December 8, 2025

Page 3

MTT Docket No. 24-004068 

Page 3 of 4 

SHOW CAUSE/PREHEARING INFORMATION – PLEASE READ IMMEDIATELY 

 

DOCUMENTATION: No documentation will be considered at the prehearing conference unless 

it has been date stamped and logged in by the Tribunal prior to the commencement of the 

prehearing conference. 

 

IN-PERSON OR VIRTUAL OPTION: A party may submit a written request to have the Show 

Cause Hearing and Prehearing Conference conducted in-person or by video conferencing. The 

request must be submitted at least 14 days in advance of the Show Cause Hearing and 

Prehearing Conference. 

 

FAILURE TO APPEAR: Failure to appear at or otherwise participate in the show cause hearing 

and prehearing conference may result in the dismissal of the case or the conducting of a default 

hearing. 

 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in 

compliance with the Americans with Disabilities Act. An individual requiring reasonable 

accommodation for effective participation in a hearing, including accessible documentation such 

as braille, large print, electronic or audio reader, should contact

Page 4

MT

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

MONROE CAPITAL HOLDINGS, LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-004068 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On September 18, 2025, I mailed by first class mail a copy of Respondent’s prehearing statement 

and valuation disclosure in the instant matter to: 

 

Attn: Jerome Morgan 

Monroe Capital Holdings LLC 

15450 Dale Street 

Detroit, Michigan 48223 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

Assistant Corporation Counsel 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Dated: September 18, 2025 

Detroit, Michigan 48226

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

*** Information herein deemed reliable but not guaranteed***

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

21043743.018

46,525C

148,300

142,600

5,700

2022

48,851C

250,100D

250,100

244,400

5,700

2023

51,293C

267,000D

267,000

261,300

5,700

2024

52,883C

242,200M

242,200

235,700

6,500

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors * 

Description Frontage Depth Front Depth Rate %Adj. Reason Value

PER UNIT R ROW 1 Units13000.00000 100* 13,000

 * denotes lines that do not contribute to the total acreage calculation.

 0.00 Total Acres Total Est. Land Value = 13,000

Land Value Estimates for Land Table CNDOH.CNDOH-CONDOS

AT 02/21/2025 DESKTOP RE

AT 12/18/2024 DESKTOP RE

DM 07/22/2024 DESKTOP RE

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

 

X

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

X

X

X

X

X

X

 

X

X

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Detroit, County of

Wayne, Michigan

2/21/2025-APPEAL DENIED @ 2025 ABOR.

VALUE IS IN LINE WITH THE MARKET. -AT

12/18/2024 (DESKTOP REVIEW) ECF PROJECT-

REVISED ECF FROM CNDOI TO CNDOH. -AT

1/31/2022 FIELD REVIEW AVERAGE CONDITION.

-AT

MASTER LEGAL FOR CONDO PT OF LOT 1 ALL OF

LOTS 2 THRU 5 & PT OF LOTS 6 & 36 OF

TERMINAL SUB L26 P80 PLATS WCR COMMENCING

AT THE NW COR OF SD LOT 6 TH S 24D 52M

00S E 55.73 FT ALG THE WLY LINE OF SD LOT

6 TO POB TH N 65 06M 53SE 416.87 FT TH S

24D 52M 00S E 1075.75 FT TH S 65D 02M 33S

W 15 FT TH S 24D 52M 00S E 73.20 FT TH S

65D 07M 07S W 401.87 FT TO A PTE ON THE

ELY R/W LINE OF ST JEAN AVE (66 FT WD) TH

N 24D 52M 00S W 1148.94 FT ALG SD ELY R/W

TO THE POB 477853.2 SQ FT 10.97 ACRES 

2007 CONDO 88 UNITS 2/17/07 GAA

Comments/Influences

E ST JEAN UNIT 82 WAYNE COUNTY CONDO SUB

PLAN NO 925 "MORGAN WATERFRONT

CONDOMINIUM" RECORDED L45215 P125-193

DEEDS WCR 21/1056 1.1363%

Tax Description

MONROE CAPITAL HOLDINGS LLC

2 SAND BAR LANE

DETROIT MI 48214

Owner's Name/Address

180 MARINA CT 82

Property Address

2025 Est TCV 484,402 TCV/TFA: 300.68

WARD#: 21

P.R.E. 0% 

School: DETROIT CITY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL CONDOM

100.0

PROPERTY TRANSFER 

2022224213

03-ARM'S LENGTH

MLC

06/15/2022

285,000

TOP NOTCH A1 INVESTMENT CO

MONROE CAPITAL HOLDINGS LL

0.0

OTHER

2024239960

06-COURT JUDGEMENT

QC

05/24/2024

0

MONROE CAPITAL HOLDINGS LL

TOP NOTCH A 1 INVESTMENT C

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/18/2025

Page 2

Class: BC

Effec. Age: 10

Floor Area: 1,611 

Total Base New : 403,841 E.C.F.

Total Depr Cost: 363,456 X 1.297

Estimated T.C.V: 471,402 

Cost Est. for Res. Bldg: 1 Single Family ROW HOUSE Cls BC Blt 2007

(11) Heating System: Forced Heat & Cool

Ground Area = 1611 SF Floor Area = 1611 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=90/100/100/100/90

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding/Brick Basement 1,611 

 Total: 343,231 308,908

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 7,413 6,672 

Garages

Class: B Exterior: Brick

Page 3

***

Page 4

Class:

Page 5

*

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Petitioner: 

MONROE CAPITAL HOLDINGS LLC 

v 

Respondent: CITY OF DETROIT 

 

MTT Docket No.: 24-004068 

 

Petitioner’s Prehearing Statement 

 

Respondent’s Prehearing Statement 

 

Petitioner’s representative: 

 

Jerome Morgan 

 

 

 

 

 

15450 Dale Street 

 

 

 

 

 

Detroit, MI. 48223 

 

 

 

 

 

(313) 363-1682 

kenlallen33@gmail.com 

 

Respondent’s representative: 

Kevin C Richard (P43417) 

 

City of Detroit Law Department 

 

Coleman A Young Municipal Center 

 

2 Woodward Avenue, Suite 500 

 

Detroit, Michigan 48226 

 

(313) 237-3061 

 

richkc@detroitmi.gov 

 

I. 

VALUATION INFORMATION: 

A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each 

parcel and tax year at issue as established by the Boards of Review: 

Parcel Number 

Year 

TCV 

AV 

TV 

21043743.018 

2023 

$500,200 

$250,100 

$48,851 

21043743.018 

2024 

$534,000 

$267,000 

$51,293 

21043743.021 

2023 

$487,200 

$243,600 

$47,665 

21043743.021 

2024 

$520,200 

$260,100 

$50,048 

21043743.022 

2023 

$413,800 

$206,900 

$43,753 

21043743.022 

2024 

$441,600 

$220,800 

$45,940 

 

B. Respondent’s contentions of TCV, state equalized value (SEV), and TV for each 

parcel and tax year at issue: 

Parcel Number 

Year 

TCV 

SEV 

TV 

21043743.018 

2023 

$500,200 

$250,100 

$48,851 

21043743.018 

2024 

$534,000 

$267,000 

$51,293 

21043743.021 

2023 

$487,200 

$243,600 

$47,665 

21043743.021 

2024 

$520,200 

$260,100 

$50,048 

21043743.022 

2023 

$413,800 

$206,900 

$43,753 

21043743.022 

2024 

$441,600 

$220,800 

$45,940

Page 2

MTT Docket No.: 24-004068 

Respondent’s Prehearing Statement, Page 2 of 5 

 

 

C. Petitioner’s contentions of TCV, SEV, and TV for each parcel and tax year at issue 

(per Petitioner’s Petition and Motions to Amend, if applicable): 

Parcel Number 

Year 

TCV 

SEV 

TV 

21043743.018 

2023 

$500,200 

$250,100 

$48,851 

21043743.018 

2024 

$534,000 

$267,000 

$51,293 

21043743.021 

2023 

$487,200 

$243,600 

$47,665 

21043743.021 

2024 

$520,200 

$260,100 

$50,048 

21043743.022 

2023 

$413,800 

$206,900 

$43,753 

21043743.022 

2024 

$441,600 

$220,800 

$45,940 

 

D. Amounts in dispute for the tax year(s) at issue: 

Parcel Number 

Year 

TCV 

SEV 

TV 

21043743.018 

2023 

$0 

$0 

$0 

21043743.018 

2024 

$0 

$0 

$0 

21043743.021 

2023 

$0 

$0 

$0 

21043743.021 

2024 

$0 

$0 

$0 

21043743.022 

2023 

$0 

$0 

$0 

21043743.022 

2024 

$0 

$0 

$0 

 

I. 

TAX INFORMATION: 

A. Have taxes been paid for each property for each tax year at issue? 

☒ Yes 

☐ No 

III. 

FACTUAL STATEMENT OF CLAIMS: 

A. Describe any additions or losses for each property for each tax year at issue (by 

parcel number and tax year): 

 

Respondent is unaware of any additions or losses to the subject property for the tax 

year at issue. 

B. Classification of each property for each tax year at issue (by parcel number): 

 

 

21043743.018 

2023 

residential condominium 

 

 

21043743.018 

2024 

residential condominium 

 

 

21043743.021 

2023 

residential condominium 

 

 

21043743.021 

2024 

residential condominium 

 

 

21043743.022 

2023 

residential condominium 

 

 

21043743.022 

2024 

residential condominium

Page 3

MTT Docket No.: 24-004068 

Respondent’s Prehearing Statement, Page 3 of 5 

 

 

C. Current use of each property for each tax year at issue, if

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING DIRECTOR

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

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

NOTICE OF JANUARY 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Monroe Capital Holding LLC,

Petitioner,

v

 

 

City of Detroit,

Respondent.

 MTT Docket No. 24-004068

Please be advised that 24-004068 has been placed on a two-week Prehearing General 

Call commencing January 16, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, the responsibility for 

excluding or redacting personal identifying information (PII) from all documents filed with 

or offered to the Tribunal rests solely with the parties and their attorneys. The 

Tribunal is not responsible for or required to review, redact, or screen documents at the 

time of filing for PII whether filed electronically or on paper. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this Order that no valuation disclosure is 

being filed. The notice shall indicate the reason or reasons why no valuation 

disclosure is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by September 19, 2025. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this Order (even though 

admissible) except upon a finding of good cause by the Tribunal.

Page 2

MTT Docket No. 24-004068

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by September 19, 2025. Witnesses will not be allowed to testify unless 

disclosed in the Prehearing Statement and the Prehearing Statement is furnished in 

accordance with this Order except upon a finding of good cause by the Tribunal. 

Failure to file the Prehearing Statement may result in holding a party or parties in 

default, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

September 19, 2025, which means all discovery has been requested, all motions to 

compel have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation

Page 3

STATE OF

Page 4

MT

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

MONROE CAPITAL HOLDINGS, LLC, 

 

Petitioner, 

v. 

MTT Docket No. 24-004068 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

ANSWER 

 

RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter 

states as follows: 

1. Respondent admits as to parcel identification. 

2. Respondent admits. 

3. Respondent admits. 

4. No response required. 

5. No response required. 

6. Respondent admits the subject properties are classified as residential condominiums. 

7. No response required. 

8. Respondent denies as untrue. As the properties are classified as residential 

condominiums an appeal to the Board of Review is required. 

9. The subject properties were sold by Petitioner in 2022 to “Top Notch A1 Investment 

Co.” whose address is 23125 Greater Mack, P.O. Box 80754, St. Clair Shores, MI. 

48080. Petitioner is therefore not a party in interest.

Page 2

2 

 

10. Respondent admits. 

11. Respondent admits. 

 

12. Respondent admits. 

13. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues 

involving true cash and taxable values. Respondent denies that any such allegations have 

merit. 

14. Respondent denies that any tax years are at issue as Petitioner does not have standing to 

bring this appeal and the appeal was not timely filed. 

15. The subject properties were sold by Petitioner in 2022 to “Top Notch A1 Investment 

Co.” whose address is 23125 Greater Mack, P.O. Box 80754, St. Clair Shores, MI. 

48080. Petitioner is therefore not a party in interest. 

16. Respondent denies Petitioner’s contentions of value are correct or accurate. 

17. Respondent denies Petitioner’s contentions of value are correct or accurate. 

18. Respondent denies Petitioner’s contentions of value are correct or accurate. 

19. Request for relief, no response required. 

20. The subject properties were sold by Petitioner in 2022 to “Top Notch A1 Investment 

Co.” whose address is 23125 Greater Mack, P.O. Box 80754, St. Clair Shores, MI. 

48080. Petitioner is therefore not a party in interest. 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

 

3. Petitioner lacks standing.

Page 3

3 

 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the petition in this matter and award costs and attorney fees. 

Respectfully Submitted, 

 

 

 

 

 

 

 

 

 

Dated: February 12, 2025 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

Perry L. Yun (P39446) 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Detroit, Michigan 48226 

(313) 237-3061

Page 4

4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

MONROE CAPITAL HOLDINGS, LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-004068 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On February 12, 2025, I mailed by first class mail a copy of Respondent’s answer w/affirmative 

defenses in the instant matter to: 

 

Attn: Jerome Morgan 

Monroe Capital Holdings LLC 

15450 Dale Street 

Detroit, Michigan

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 24-004068

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

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

2 Woodward Avenue, Suite 500

City of Detroit Law Department

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3061

Fax Number

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

richkc@detroitmi.gov

Electronic Signature *Typing your name below will serve as your signature

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C Richard

/s/

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

Urges 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

ACTING DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

Monroe Capital Holding LLC 

Petitioner(s), 

v 

. 

MOAHR Docket No.24-004068 

City of Detroit 

, 

Respondent(s). 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Kenneth Allen 

states that on 11/09/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Charles Erickson 2 Woodward Ave Suite 130 Detroit M1 48226 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Janice M. Winfrey 

2 Woodward Ave Suite 200 Detroit MI 48226 

3. 

County Equalization Director (via first class mail or personal service): 

Scott Vandemergel 500 Griswold 21st Fl Detroit MI 48226 

4. 

County Clerk (via first class mail or personal service): 

Coleman A. Young Municipal Center 2 Woodward Ave Room 201 Detroit MI 48226 

5. 

Secretary of the local school board (via first class mail or personal service): 

Vanita Moore 3011 West Grand Blvd Detroit Mi 48202 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/, 

y 

<< 

Kenneth Allen 

EignatureteT person who Is seringrmammgeopy] [Print/type name of person serving/mailing copy] 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

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

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

Monroe Capital Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004068

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on November 13, 2024, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 9, 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

RECEIVED 

j- 

W|T 

NOV 2 1 2024 

ow 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

+ GOVERNOR 

) 

LANSING 

DIRECTOR 

Monroe Capital Holding LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Iv 

MTT Docket No. 24-004087 

City of Detroit 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

1 wish this Tribunal to reconsider 24-004087 

- 

1 

2. 

Good cause exists to grant reconsideration because: 

Notice given rise was never received for uncapping notice. 

3. 

| ask this Tribunal to grant my request 

for reconsideration. 

cerody 

Party/Representative (sign here) 

Ken Allen 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative.

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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

Monroe Capital Holding LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004068

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 13, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004068

Page 2 of 4

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

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 

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 219(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

Monroe Capital Holding LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 24-004068

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Page 4

MT

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Page 1

RECEIVEDw 

NOV 

6 2024 

STATE OF MICHIGAN 

UNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGASKTARIRRPSIN 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLG 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent. 

MULTIPLE PARCEL ANSWER FORM 

OF 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2023 

21043743.018 

REAL 

CONDOMINIUM 

2024 

21043743.018 

REAL 

CONDOMINIUM 

2023 

21043743.018 

REAL 

CONDOMINIUM 

2024 

21043743.021 

REAL 

CONDOMINIUM 

2023 

21043743.021 

REAL 

CONDOMINIUM 

2024 

21043743.022 

REAL 

CONDOMINIUM 

2023 

21043743,022 

REAL 

CONDOMINIUM 

2023 

21043743.022 

REAL 

CONDOMINIUM 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2023 

21043743.018 

160,000 

550,000 

250,100 

2024 

21043743.018 

160,000 

550,000 

262,605 

2023 

21043743.018 

160,000 

550,000 

250,100 

2024 

21043743.021 

160,000 

550,000 

255,780

Page 2

MTT Docket No. 

Page 2 of 2 

3. 

Respondent contends that the values for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.018 

160,000 

267,000 

262,605 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.021 

160,000 

260,100 

255,780 

2023 

21043743.021 

160,000 

243,600 

243,600 

2024 

21043743.022 

160,000 

220,800 

217,245 

2023 

21043743.022 

160,000 

206,900 

206,900 

2023 

21043743.022 

160,000 

206,900 

206,900 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value 

| Taxable Value 

2023 

21043743.018 

160,000 

250,100 

205,100 

2024 

21043743.018 

160,000 

267,000 

262,605 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.021 

160,000 

260,100 

255,780 

2023 

21043743.021 

160,000 

243,600 

243,600 

2024 

21043743.022 

160,000 

220,800 

217,245 

2023 

21043743.022 

160,000 

206,900 

206,900 

2023 

21043743.022 

160,000 

206,800 

206,900

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF DETROIT 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 21043743.018 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real __ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X_ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes X_ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by

Page 4

MTT

Page 5

MTT

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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

Monroe Capital Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004068

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 229(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: November 8, 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

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

Monroe Capital Holding LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004068

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 221 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service

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Page 1

RECEIVEDw 

NOV 

6 2024 

STATE OF MICHIGAN 

UNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGASKTARIRRPSIN 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLG 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent. 

MULTIPLE PARCEL ANSWER FORM 

OF 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2023 

21043743.018 

REAL 

CONDOMINIUM 

2024 

21043743.018 

REAL 

CONDOMINIUM 

2023 

21043743.018 

REAL 

CONDOMINIUM 

2024 

21043743.021 

REAL 

CONDOMINIUM 

2023 

21043743.021 

REAL 

CONDOMINIUM 

2024 

21043743.022 

REAL 

CONDOMINIUM 

2023 

21043743,022 

REAL 

CONDOMINIUM 

2023 

21043743.022 

REAL 

CONDOMINIUM 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year | Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2023 

21043743.018 

160,000 

550,000 

250,100 

2024 

21043743.018 

160,000 

550,000 

262,605 

2023 

21043743.018 

160,000 

550,000 

250,100 

2024 

21043743.021 

160,000 

550,000 

255,780

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MTT Docket No. 

Page 2 of 2 

3. 

Respondent contends that the values for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.018 

160,000 

267,000 

262,605 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.021 

160,000 

260,100 

255,780 

2023 

21043743.021 

160,000 

243,600 

243,600 

2024 

21043743.022 

160,000 

220,800 

217,245 

2023 

21043743.022 

160,000 

206,900 

206,900 

2023 

21043743.022 

160,000 

206,900 

206,900 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value 

| Taxable Value 

2023 

21043743.018 

160,000 

250,100 

205,100 

2024 

21043743.018 

160,000 

267,000 

262,605 

2023 

21043743.018 

160,000 

250,100 

250,100 

2024 

21043743.021 

160,000 

260,100 

255,780 

2023 

21043743.021 

160,000 

243,600 

243,600 

2024 

21043743.022 

160,000 

220,800 

217,245 

2023 

21043743.022 

160,000 

206,900 

206,900 

2023 

21043743.022 

160,000 

206,800 

206,900

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF DETROIT 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 21043743.018 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real __ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X_ Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes X_ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by

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MTT

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MTT

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