Monroe Capital Holding LLC, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Monroe Capital Holding LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 24-004087 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING CASE FROM JANUARY 16 – 30, 2026 PREHEARING GENERAL 

CALL 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the uncapping for Parcel Nos. 21043743.009, 21043743.014, 

and 21043743.013 for the 2023 and 2024 tax years. The Tribunal has no authority over 

those parcels under MCL 211.27b and MCL 211.735a, however, because Petitioner 

failed to appeal the assessment to the Tribunal by the statutory deadlines of May 31, 

2023, and May 31, 2024.1 The petition in this case was filed on November 6, 2024. 

Therefore, the petition was filed beyond the statutory timeframe for an uncapping 

appeal. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

 

1 The basis for the uncapping is not entirely clear from the evidence on record. MCL 211.27b(6) states in 

pertinent part: “. . . A buyer, grantee, or other transferee may appeal any increase in taxable value or the 

levy of any additional taxes, interest, and penalties . . . to the Michigan tax tribunal within 35 days of 

receiving the notice of the increase in the property's taxable value.” Further, MCL 205.735a(6) states in 

pertinent part: “The jurisdiction of the tribunal in an assessment dispute as to property classified . . . as 

commercial real property . . . is invoked by a party in interest, as petitioner, filing a written petition on or 

before May 31 of the tax year involved.” The deadline was extended to June 2, 2025 because May 31 fell 

on a Saturday. See MCL 205.735a(8). 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).

Page 2

MTT Docket No. 24-004087 

Page 2 of 3 

 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon

Page 3

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. 24-004087 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING CASE FROM JANUARY 16 – 30, 2026 PREHEARING GENERAL 

CALL 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the uncapping for Parcel Nos. 21043743.009, 21043743.014, 

and 21043743.013 for the 2023 and 2024 tax years. The Tribunal has no authority over 

those parcels under MCL 211.27b and MCL 211.735a, however, because Petitioner 

failed to appeal the assessment to the Tribunal by the statutory deadlines of May 31, 

2023, and May 31, 2024.1 The petition in this case was filed on November 6, 2024. 

Therefore, the petition was filed beyond the statutory timeframe for an uncapping 

appeal. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.2 In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview3 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

 

1 The basis for the uncapping is not entirely clear from the evidence on record. MCL 211.27b(6) states in 

pertinent part: “. . . A buyer, grantee, or other transferee may appeal any increase in taxable value or the 

levy of any additional taxes, interest, and penalties . . . to the Michigan tax tribunal within 35 days of 

receiving the notice of the increase in the property's taxable value.” Further, MCL 205.735a(6) states in 

pertinent part: “The jurisdiction of the tribunal in an assessment dispute as to property classified . . . as 

commercial real property . . . is invoked by a party in interest, as petitioner, filing a written petition on or 

before May 31 of the tax year involved.” The deadline was extended to June 2, 2025 because May 31 fell 

on a Saturday. See MCL 205.735a(8). 

2 See Sixarp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

3 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).

Page 2

MTT Docket No. 24-004087 

Page 2 of 3 

 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.4 

 

The Tribunal finds that the same reasoning relied upon

Page 3

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

MONROE CAPITAL HOLDINGS, LLC, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-004087 

 

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

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Page 1

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

WAYNE

County:

CITY OF DETROIT

Jurisdiction:

Printed on

Parcel Number:

21043743.009

43,928C

132,900

127,200

5,700

2022

46,124C

223,700D

223,700

218,000

5,700

2023

48,430C

238,800D

238,800

233,100

5,700

2024

49,931C

280,300M

280,300

274,600

5,700

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 Units11400.00000 100* 11,400

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

 0.00 Total Acres Total Est. Land Value = 11,400

Land Value Estimates for Land Table CNDOI.CNDOI-CONDOS

AT 02/21/2025 DESKTOP RE

DM 07/22/2024 DESKTOP RE

ATS 02/02/2022 AssessApp 

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

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

8-27-07 NEW CONSTRUCTION UPDATED INTO

Comments/Influences

E ST JEAN UNIT 73 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

184 MARINA CT 73

Property Address

2025 Est TCV 560,522 TCV/TFA: 347.93

WARD#: 21

P.R.E. 0% 

School: DETROIT CITY SCHOOL DISTRICT

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL CONDOM

0.0

OTHER

2024239963

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 : 360,174 E.C.F.

Total Depr Cost: 324,157 X 1.694

Estimated T.C.V: 549,122 

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 Brick Slab 1,611 

 Total: 302,740 272,467

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 7,413 6,672 

Garages

Class: B Exterior: Brick Foundation: 18 Inch (Finished)

 Base Cost 480 46,709 42,038 

 Common Wall: 1 Wall 1 -4,613 -4,152 

 Door Opener 1 830 747 

Fireplaces

 Prefab 1 Story 1 3,978 3,580 

Lump Sum Items

 FIRE

Page 3

*

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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.: 24-004087 

 

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 

21043743.009 

2023 

$447,400 

$223,700 

$46,124 

21043743.009 

2024 

$477,600 

$238,800 

$48,430 

21043743.013 

2023 

$487,200 

$243,600 

$47,665 

21043743.013 

2024 

$520,200 

$260,100 

$51,599 

21043743.014 

2023 

$413,800 

$206,900 

$43,753 

21043743.014 

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 

21043743.009 

2023 

$447,400 

$223,700 

$46,124 

21043743.009 

2024 

$477,600 

$238,800 

$48,430 

21043743.013 

2023 

$487,200 

$243,600 

$47,665 

21043743.013 

2024 

$520,200 

$260,100 

$51,599 

21043743.014 

2023 

$413,800 

$206,900 

$43,753 

21043743.014 

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 

21043743.009 

2023 

$447,400 

$223,700 

$46,124 

21043743.009 

2024 

$477,600 

$238,800 

$48,430 

21043743.013 

2023 

$487,200 

$243,600 

$47,665 

21043743.013 

2024 

$520,200 

$260,100 

$51,599 

21043743.014 

2023 

$413,800 

$206,900 

$43,753 

21043743.014 

2024 

$441,600 

$220,800 

$45,940 

 

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

Parcel Number 

Year 

TCV 

SEV 

TV 

21043743.009 

2023 

$0 

$0 

$0 

21043743.009 

2024 

$0 

$0 

$0 

21043743.013 

2023 

$0 

$0 

$0 

21043743.013 

2024 

$0 

$0 

$0 

21043743.014 

2023 

$0 

$0 

$0 

21043743.014 

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): 

 

 

21043743.009 

2023 

residential condominium 

 

 

21043743.009 

2024 

residential condominium 

 

 

21043743.013 

2023 

residential condominium 

 

 

21043743.013 

2024 

residential condominium 

 

 

21043743.014 

2023 

residential condominium 

 

 

21043743.014 

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. 24-004087

Please be advised that 24-004087 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. 24-004087

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. 24-004087 

 

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. 24-004087 

 

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. 24-004087

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/

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Page 1

Nya 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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.24-004087 

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 11/20/2024 

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 MI 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 FI 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, M1 48922 

Kenneth Allen 

[Signature of person who is serving/mailing copy] [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

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, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 24-004087

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: December 16, 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.: 24-004087

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

Page 3

STATE

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, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004087 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

On November 21, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on November 14, 2024. In the 

motion, Petitioner states they did not receive the notice of uncapping. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the order that misled the Tribunal and the 

parties and that would have resulted in a different disposition if the error was corrected.1 

Specifically, Petitioner contends the assessment notices were not received. The 

Tribunal need not determine whether a notice was actually received but must look to 

whether the notice was reasonably calculated to inform Petitioner of the denial.2 

Whether a notice was reasonably calculated to inform a taxpayer of an action requires 

the Tribunal to make a finding of fact and therefore requires this case to proceed to 

hearing on that issue as well as the merits of Petitioner’s claims, if applicable. Petitioner 

has demonstrated good cause to grant the motion. 

 

Further, this appeal was filed in the Entire Tribunal but mistakenly docketed the appeal 

as being filed in the Small Claims division. The Tribunal shall issue an updated notice 

of docket upon reinstating this case. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner shall file proof of service of the petition upon 

all parties in interest, as required by TTR 221(6), within 14 days of this order. 

 

 

1 See TTR 261, TTR 215, and MCR 2.119. 

2 See Oak Park Crown Pointe v City of Oak Park, unpublished per curiam opinion of the Michigan Court 

of Appeals, issued December 12, 2019 (Docket No 345819).

Page 2

MTT Docket No. 24-004087 

Page 2 of 2 

 

Failure to comply with this order shall result in Petitioner being placed in default.3 

 

 

Entered: December 16, 2024 

 

 

By _____________________________ 

bw/jcr 

 

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 

 

 

 

3 See TTR 231.

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 

||. 

wi 

5 

NOV 212004 

TH 

Ga 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Monroe Capital Holding LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 24-004087 

City of Detroit 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 24-004087 

- 

2. 

Good cause exists to grant reconsideration because: 

Notice given rise was never received for uncapping notice. 

3. 

| ask this Tribunal to grant my = reconsideration. 

: 

pei] 

1 on 

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.

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, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004087 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION FOR RECONSIDERATION 

 

ORDER REINSTATING CASE 

 

On November 21, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on November 14, 2024. In the 

motion, Petitioner states they did not receive the notice of uncapping. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

demonstrated a palpable error relative to the order that misled the Tribunal and the 

parties and that would have resulted in a different disposition if the error was corrected.1 

Specifically, Petitioner contends the assessment notices were not received. The 

Tribunal need not determine whether a notice was actually received but must look to 

whether the notice was reasonably calculated to inform Petitioner of the denial.2 

Whether a notice was reasonably calculated to inform a taxpayer of an action requires 

the Tribunal to make a finding of fact and therefore requires this case to proceed to 

hearing on that issue as well as the merits of Petitioner’s claims, if applicable. Petitioner 

has demonstrated good cause to grant the motion. 

 

Further, this appeal was filed in the Entire Tribunal but mistakenly docketed the appeal 

as being filed in the Small Claims division. The Tribunal shall issue an updated notice 

of docket upon reinstating this case. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is GRANTED. 

 

IT IS FURTHER ORDERED that the case is REINSTATED. 

 

IT IS FURTHER ORDERED that Petitioner shall file proof of service of the petition upon 

all parties in interest, as required by TTR 221(6), within 14 days of this order. 

 

 

1 See TTR 261, TTR 215, and MCR 2.119. 

2 See Oak Park Crown Pointe v City of Oak Park, unpublished per curiam opinion of the Michigan Court 

of Appeals, issued December 12, 2019 (Docket No 345819).

Page 2

MTT Docket No. 24-004087 

Page 2 of 2 

 

Failure to comply with this order shall result in Petitioner being placed in default.3 

 

 

Entered: December 16, 2024 

 

 

By _____________________________ 

bw/jcr 

 

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 

 

 

 

3 See TTR 231.

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 

||. 

wi 

5 

NOV 212004 

TH 

Ga 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Monroe Capital Holding LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 24-004087 

City of Detroit 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider 24-004087 

- 

2. 

Good cause exists to grant reconsideration because: 

Notice given rise was never received for uncapping notice. 

3. 

| ask this Tribunal to grant my = reconsideration. 

: 

pei] 

1 on 

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.

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, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-004087

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

APPEAL RIGHTS

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

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

Appeals. 

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

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

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

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

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

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

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

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

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

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

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

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

arguments unless otherwise ordered by the Tribunal.

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

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

Page 2

MTT Docket No. 24-004087

Page 2 of 6

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

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

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 14, 2024

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Monroe Capital Holding LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS

Page 4

MTT

Page 5

STATE

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 4 

NOD 

NOV 

A 

6 2024 

SUCHIGAN TAX TRIBUN~, 

MICHIGAN TAX TRIBUNAL 

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, 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent. 

MULTIPLE PARCEL PETITION 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 

2024 

21043743.013 

REAL 

CONDOMINUM 

2023 

21043743.013 

REAL 

CONDOMINIUM 

2023 

21043743.013 

REAL 

CONDOMINIUM 

2024 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.009 

REAL 

CONDOMINIUM 

2024 

21043743.009 

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 

2024 

21043743.013 

160,000 

550,000 

255,780 

2023 

21043743.013 

160,000 

550,000 

243,600 

2023 

21043743.013 

160,000 

550,000 

243,600

Page 2

MTT Docket No. 

Page 2 of 2 

3. 

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

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

2024 

21043743013 

160,000 

260,100 

255,780 

2023 

21043743.013 

160,000 

243,600 

243,600 

2023 

21043743.013 

160,000 

243,600 

243,600 

2024 

21043743.014 

160,000 

220,800 

217,245 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743.009 

160,000 

238,800 

223,700 

2024 

21043743.009 

160,000 

238,800 

234,885 

4. 

The values in dispute for the property identified herein are: 

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

| Taxable Value 

2024 

21043743.013 

160,000 

260,100 

255,780 

2023 

21043743.013 

160,000 

243,600 

243,600 

2023 

21043743.013 

160,000 

243,600 

243,600 

2024 

21043743.014 

160,000 

220,800 

217,245 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743014 

160,000 

206,900 

206,900 

2023 

21043743.009 

160,000 

238,800 

223,700 

2024 

21043743.009 

160,000 

238,900 

234,885

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLC 

s 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 21043743.009 

(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

Page 4

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Monroe Capital Holding LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004087

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: November 13, 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

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004087

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: November 13, 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

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 4 

NOD 

NOV 

A 

6 2024 

SUCHIGAN TAX TRIBUN~, 

MICHIGAN TAX TRIBUNAL 

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, 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent. 

MULTIPLE PARCEL PETITION 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 

2024 

21043743.013 

REAL 

CONDOMINUM 

2023 

21043743.013 

REAL 

CONDOMINIUM 

2023 

21043743.013 

REAL 

CONDOMINIUM 

2024 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.014 

REAL 

CONDOMINIUM 

2023 

21043743.009 

REAL 

CONDOMINIUM 

2024 

21043743.009 

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 

2024 

21043743.013 

160,000 

550,000 

255,780 

2023 

21043743.013 

160,000 

550,000 

243,600 

2023 

21043743.013 

160,000 

550,000 

243,600

Page 2

MTT Docket No. 

Page 2 of 2 

3. 

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

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

2024 

21043743013 

160,000 

260,100 

255,780 

2023 

21043743.013 

160,000 

243,600 

243,600 

2023 

21043743.013 

160,000 

243,600 

243,600 

2024 

21043743.014 

160,000 

220,800 

217,245 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743.009 

160,000 

238,800 

223,700 

2024 

21043743.009 

160,000 

238,800 

234,885 

4. 

The values in dispute for the property identified herein are: 

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

| Taxable Value 

2024 

21043743.013 

160,000 

260,100 

255,780 

2023 

21043743.013 

160,000 

243,600 

243,600 

2023 

21043743.013 

160,000 

243,600 

243,600 

2024 

21043743.014 

160,000 

220,800 

217,245 

2023 

21043743.014 

160,000 

206,900 

206,900 

2023 

21043743014 

160,000 

206,900 

206,900 

2023 

21043743.009 

160,000 

238,800 

223,700 

2024 

21043743.009 

160,000 

238,900 

234,885

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MONROE CAPITAL HOLDINGS LLC 

s 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

CITY OF DETROIT 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 21043743.009 

(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

Page 4

M

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