Old St Jean Properties 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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

Page 2

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to

Page 3

MTT

Page 4

MTT

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

Brian V Hurttienne,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003851

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

April 22, 2026 

HEARING TIME:

3:15 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003851

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

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

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

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

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

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

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

testimony.

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

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

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system.

Page 3

MTT

Page 4

MTT

Page 5

STAT

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 

Brian V Hurttienne, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

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

February 3, 2026, holding Respondent in default for failing to appear at a duly-noticed 

hearing. Respondent was required to file information and documentation justifying their 

absence within 14 days to assist the Tribunal in determining whether a default hearing 

was warranted.1 Respondent filed a response on February 3, 2026, indicating 

Respondent “[w]as having a hard time to connect to telephonic and also hearing was 

conflicting with another hearing.” The Tribunal has considered the response and finds 

that Respondent’s failure to appear was not willful and they have no history of refusing 

to comply with Tribunal orders or of deliberate delay. Respondent timely responded to 

the default order and allowing them continued participation in this matter will not 

prejudice Petitioner. Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the hearing shall be rescheduled in the normal course 

of scheduling. 

 

 

Entered: February 25, 2026 

 

 

By _____________________________ 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

1 See TTR 237 and Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

MOTION TO SET ASIDE DEFAULT 

 

1. A default was entered against me on _________________ and, if applicable, the default 

was extended on _________________. 

 

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

 

 

 

 

 

 

 

3. I ask this Tribunal to set aside the default. 

 

 

 

 

 

 

 

_________________________________________ 

Party/Representative (sign here) 

 

_________________________________________ 

[Print/type name of person signing] 

 

 

 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

 

 

 

 

 

___________________________ 

_______________________________________ 

 

Date 

 

 

 

 

 

(sign here) 

 

Brian V Hurttienne

24-003851

City Of Detroit

02-03-2026

02/03/2026

Was having a hard time to connect to telephonic and also hearing was conflicting with 

another hearing.

Deon Dismuke

Deon Dismuke

02/03/2026

Deon Dismuke

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

Brian V Hurttienne,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003851

City of Detroit,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in this case and finds that Respondent failed to 

appear for the duly-noticed hearing scheduled for February 3, 2026. Thus, this case is 

subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a 

default hearing, however, the Tribunal finds that placing the absent party in default and 

ordering an explanation and documentation justifying the absence at the proceeding is 

appropriate.2 Therefore,

IT IS ORDERED that the absent party is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above. The response must be filed with the Tribunal and 

served on the opposing party or the opposing party’s authorized representative within 

14 days of entry of this order.3 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237.

By______________________________

Entered: February 3, 2026

 Patricia L. Halm, Tribunal Chair

1 See TTR 247 & TTR 275.

2 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010).

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-003851 

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 provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Brian V

Page 4

MTT

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

October 21, 2024 

 

Michigan Department of Treasury 

Community Service Division 

P. O. Box 30760 

Lansing, Michigan 48909 

Email: State-Tax-Commission@michigan.gov 

 

Re: Bagley 10, LLC NEZ Certificate Time Extension 

 

 

 

 

To Whom It May Concern, 

 

We respectfully request the Neighborhood Enterprise Zone (NEZ) time extension of one year for one (1) 

unit of the Bagley 10 condominium development in Detroit, Michigan. I am the owner of record and 

developer for the remaining unit of the project. 

 

We continue to market the unit and we hope they sell as soon as possible. Because a sale would be 

contingent upon the new homeowner obtaining the NEZ, we are requesting another extension of time for 

the sales to happen. A one-year extension is our request. 

 

The last remaining unit address is as follows: 1348 Bagley, Detroit, MI 48226. 

 

If there is something more I need to do, please let me know as soon as possible. 

 

Thank you! 

 

Sincerely, 

 

 

 

 

Brian V. Hurttienne, FAIA 

Bagley 10, LLC 

15324 E. Jefferson, Suite 5 

Grosse Pointe Park, MI. 48230 

Phone: 313-850-6689 

Email: brian@cha-c.com 

www.bagley10.com

Page 2

BAGLEY10

Page 1 of 2

December 10, 2024 

 

Office of the Assessor 

City of Detroit 

Coleman A. Young Municipal Building 

2 Woodward Avenue 

Detroit, Michigan 48226 

 

Re: 

Neighborhood Enterprise Zone Extension 

 

Bagley 10 Condominium, Unit 7 

 

PIN: 06000350.007 

1348 Bagley, Detroit, MI 48226 

 

 

City Assessor, 

 

We are writing to you to request an extension of the Neighborhood Enterprise Zone (NEZ) for new 

construction of the Bagley 10 Condominiums in Corktown, Detroit pursuant to MCL §207.781(2), 

which provides “[o]n request of the governing body of the local governmental unit, the qualified 

assessing authority shall extend the certificate if the new facility has not been occupied.” 

 

It came to our attention in October of this year that we are no longer allowed an extension of the NEZ 

through the Property Tax Exemption Section of the Michigan Department of Treasury per the statute. 

We are requesting a one-year extension because we, the developers, Bagley 10, LLC, have one 

condominium left to sell of the 10-unit building. 

 

Per the statute, the holder of the certificate (the developer) may request in writing to the qualified 

assessing authority of the local governing unit (City of Detroit Tax Assessor) a 1-year automatic 

extension of the NEZ, etc. (see §207.781(2) of statute, related to abeyance periods). We are, thus, 

requesting an extension based on having proceeded in good faith with the construction of the facility 

in a manner consistent with the purposes of this act and the delay in completion or occupancy by an 

owner is due to circumstances beyond the control of the holder of the certificate. Further, the new 

facility has not been occupied. 

 

Our good faith proceedings are based on the following circumstances: 

 

We pulled our Building Permit in Spring 2018. 

 

The Abeyance Period started in 2019. 

 

We had anticipated construction lasting 18 months, but COVID happened in 2020. 

 

We complied with State mandated construction site shutdown. 

 

Our General Contractor slowed progress due to supply-chain issues. 

 

Sub-contractors diminished workers on-site to 1-3 per day, and only 1-2 days per week. 

 

Our General Contractor left due to

Page 3

B

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

Brian V Hurttienne,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003851

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

February 3, 2026 

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

922645801 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003851

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

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

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

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

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

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

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

testimony.

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

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

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system.

Page 3

MTT

Page 4

MTT

Page 5

ST

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

Brian V Hurttienne,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003851

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003851

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 11, 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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Brian V Hurttienne, 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

 

MTT Docket No. 24-003851 

 

 

City Of Detroit, 

 

 

 

 

 

 

Respondent. 

___________________________ 

 

 

PROOF OF SERVICE 

 

On 10/24/2024, I emailed the Respondent’s Answer, Proof of Service, Valuation Report, 

Assessment Notice, and Record Card for this appeal to: 

 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

 

And e-mailed a copy to Petitioner’s Representative: 

 

Brian Hurttienne 

 

 

 

 

 

Brian@cha-c.com 

15324 E Jefferson Ste 5 

Grosse Pointe Park, MI 48230 

 

 

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

 

 

 

Deon Dismuke 

 

Dated : 10/24/2024 

 

 

Deon Dismuke 

 

 

 

Appraiser III, MCAO 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

0

00

186,500.00

MARKET VALUE

QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon may be directed to 

the following:

9. YEAR BUILT (ACTUAL AGE):

The 2024 Inflation Rate Multiplier is: 1.05

7. ESTIMATED TRUE CASH VALUE (MARKET VALUE):

6. ASSESSOR CHANGE REASON:

8. EFFECTIVE AGE:

X

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury, 

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

5. There WAS/WAS NOT a transfer of ownership on this property in 

1. TAXABLE VALUE (Current amount is tentative):

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

Legal Description:

0

93,300

The change in taxable value will increase/decrease 

your tax bill for this year by approximately:

0

PROPERTY ADDRESS

No

Yes

PRINCIPAL RESIDENCE EXEMPTION

DETROIT MI 48214-3477

NAME AND ADDRESS OF OWNER OR PERSON 

NAMED ON ASSESSMENT ROLL 

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a 

model assessment noƟce to be used by the local assessor.

L-4400

FROM:

CITY OF DETROIT

OFFICE OF THE ASSESSOR

2 WOODWARD AVE., SUITE 804

DETROIT, MI 48226

21043604-8

DAH ENTERPRISES LLC

540 ENGEL

521 SAINT JEAN ST

202 (COMMERCIAL-VACANT)

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE 

AMOUNT YEAR:

PRIOR AMOUNT 

YEAR: 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR

5,386

5,655

269

2. ASSESSED VALUE:

93,300

93,300

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV) :

93,300

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

E ENGLE 60 THRU 56 S 10 FT OF 55 & VAC ALLEY ADJ ENGEL & SCHWARTZ SUB L23 P69 PLATS, W C R 21/257 

ALSO THAT PT OF 16 FT ALLEY DESC AS BEG AT SE COR LOT 60 TH S 25D 56M 17S E 158.89 FT TH N 63D 47M E 

16 FT TH N 25D 56M 17S W 158.89 FT TH W 16 FT TO P O B 21/--- 16,310 SQ FT

202 (COMMERCIAL-VACANT)

$0

2023

2024

Page 3

GENERAL INFORMATION ABOUT TAXABLE VALUES SHOWN IN THIS NOTICE 

Property taxes are calculated based on the Taxable Value (Line 1) of the property. State Equalized Value is the 

Assessed Value multiplied by the Equalization Factor, if any. State

Page 4

HOW

Page 5

6.

Page 6

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003851

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Jean-Philippe

M.I.

Last Name/Company Name/Unit of Government

Saulnier

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

2 Woodward Ave.

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-939-0127

Fax Number

E-mail Address

assessorscbdcommercial@detroitmi.gov

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

First Name

Deon

M.I.

Last Name

Dismuke

Firm Name (if any)

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

2 Woodward Avenue

City or Town

Detroit

State

Michigan

ZIP Code

48202

Telephone Number

3136321942

Fax Number

E-mail Address

Dismuked@detroitmi.gov

Section 3: Subject Property Information

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

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

No 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The subject property is fairly assessed and in uniformity with like properties in the City Of Detroit.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

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

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

Michigan

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the

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 

AUG 09 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

TANG 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Brian 

\ 

Hurttienne 

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

15324 E Jefferson, Suite 5 

City or Town 

State 

ZIP Code 

Grosse Pointe Park 

Mi 

48230 

Telephone Number 

Fax Number 

313-850-6689 

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

brian@cha-c.com 

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

I 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property information 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[OJ pisabled Veterans Exemption 

Uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

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

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Having just purchased a vacant parcel in the City of Detroit, our new Assessed Value is 

$93,300 when the parcels are not worth anywhere near the amount of $186,000. Having 

checked with the City of Detroit Assessor's Office, they are assessing the 2025 value at 

$183,400 which is a realistic amount for the parcel, to be valued at $26,800. We are 

requesting the Assessed Value be reduced to match the City of Detroit assessment of 

the property value. Please see enclosed document dated August 1, 2024. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

(| July 

O December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

Page 3

oo 

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 4

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

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

Brian V Hurttienne,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003851

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: October 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

Brian V Hurttienne,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003851

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: October 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

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 

AUG 09 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

TANG 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Brian 

\ 

Hurttienne 

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

15324 E Jefferson, Suite 5 

City or Town 

State 

ZIP Code 

Grosse Pointe Park 

Mi 

48230 

Telephone Number 

Fax Number 

313-850-6689 

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

brian@cha-c.com 

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

I 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property information 

How many 

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

parcels are you | [7] yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[OJ pisabled Veterans Exemption 

Uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

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

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Having just purchased a vacant parcel in the City of Detroit, our new Assessed Value is 

$93,300 when the parcels are not worth anywhere near the amount of $186,000. Having 

checked with the City of Detroit Assessor's Office, they are assessing the 2025 value at 

$183,400 which is a realistic amount for the parcel, to be valued at $26,800. We are 

requesting the Assessed Value be reduced to match the City of Detroit assessment of 

the property value. Please see enclosed document dated August 1, 2024. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

No 

If Yes, check which BOR you attended AND attach the BOR decision: [I] March 

(| July 

O December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

Page 3

oo 

STATE OF MICHIGAN 

GRETCHEN WHITMER

Page 4

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.