Patience Key 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

Patience Key LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000592

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). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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.

Page 2

MTT Docket No. 26-000592

Page 2 of 2

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 

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: June 30, 2026

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

Patience Key LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-000592

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). As such, and inasmuch as the Tribunal has no 

equitable power to waive or otherwise disregard statutory filing requirements and 

deadlines, it has no authority to hear the appeal or grant the relief requested. See 

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

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.

Page 4

MTT Docket No. 26-000592

Page 2 of 2

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 

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.

Page 5

STATE OF

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

Patience Key LLC

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

3912 Mitchell St.

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

3137433960

Fax Number

E-mail Address

patiencekeyllc@gmail.com

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

First Name

Jeremy

M.I.

Alexander

Last Name

Young

Firm Name (if any)

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

3912 Mitchell St

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

313-743-3960

Fax Number

E-mail Address 

patiencekeyllc@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

10089 Gratiot Ave.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48213

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property at 10089 Gratiot Ave. was Purchased by Patience Key LLC in December 2024. Going into 2025, the City of Detroit and the Buildings, Safety 

Engineering and Environmental Department Property Maintenance Division came very demanding to get the building in compliance. This property is vacant and has 

been sitting vacant for over 15 years. After handling all repairs required for compliance, the City of Detroit granted us our Certificate of Compliance. After this 

process, we moved to the appeal process for our 2025 taxes, but the deadline had passed. I was advised by an attorney to wait until 2026 to receive my Notice For 

Assessors Review Period to see if my 2026 assessed and taxable value would go down. I was also advised to not do anymore repairs on the property until this tax 

situation is resolved, as it could effect the decision of the appeal.

Once I received my 2026 Notice From Assessors Review Period, my assessed and taxable value went from $103,400 in 2025 to $48,900 in 2026. I appealed my 

2026 taxes and after the appeal, my 2026 assessed and taxable value went down to $37,500. My taxable value in 2024 was $16,813. I believe $37,500 is a fair price 

for my 2025 assessed and taxable value also, because I believe it should only had doubled from my 2024 taxable value.

The building needs a lot of repairs that were not calculated by the assessor in 2025. The building needs a full rehab, including roofing and basement repairs. I'm 

asking for this appeal, because the building was purchased in 2024 for $10,000 and once uncapped, the taxes reached $10,000 in 2025. If the taxes are at a 

reasonable price, I can pay them current and proceed to the next level of this development. Thank You for your consideration.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 19001750-1

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

103400

Current Taxable Value as established by the BOR:

103400

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

75000 

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

37500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your

Page 4

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

Patience Key LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000592

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Patience Key LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000592

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 30, 2026

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

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

ir 

ig 

| Offi 

of the Assessor 

NOTICE FROM ASSESSORS 

REVIEW 

PERIOD 

SO 

Ton 

February 22, 2025 REVIEW PERIOUS 

DISTRICT # 

: 

ER 

Bi 

[3] 

crass: 

201 (COMMERCIALMPROVED 

APPEAL # 

(hs KEY LLC 

ITCHELL STREET 

PARCEL NUMBER: 

DETROIT MI 48207 

i 

PROPERTY ADDRESS: 

PRINCIPAL RESIDENCE EXEMPTION: 

The Detroit Board of As sessors has corrected 

ESS 

20 

” 

: 

ed 

the taxable v 

— 

24 transfer of ownership. 

The results of appeal are as boi 

above described Br 

iy 

BEFORE APPEAL 

AFTER APPEAL 

2025 

ASSESSED VALUE 

103,400 

103,400 

2025S 

TAXABLE VALUE 

16,813 

103,400 

——— 

— 

—— 

— 

- 

— 

- 

——— 

If 

you a 

ii 

Lhe © a Cb 

bati the 2:3 Sage Review, you must request an appeal to the MARCH BOARD OF REVIEW 

; 

) 

: 

specifically 

the 

: 

: 

h 

. 

: connection therewith shall be considered by the Soar 

of pd Presented during the Asses 

a 

3 

i 

Boe rr ing, 

Taxpayer Signature to Appeal 

(Required) 

Date 

(Required) 

ale 

SYHIre 

Email Address 

(Required) 

Day Time Phone Number 

(Required) 

po may sign, date, and return this letter along with a completed Petition (L-4035) to the March Board of Review at the address 

elow, as your written request for an appeal to the March Board of Review. Your request for an appeal must be filed on or 

before 

the second Monday 

in 

March 

[03/10/2025], 

4:30 

p.m. 

EST, 

and may 

not be 

filed thereafter. 

w 

can 

be 

submitted 

in 

several ways: 

(via email) 

at MBOR@detroitmi.gov. 

rm 618-L-4035) to: Board of Review, Attn: March Board of Review, 2 

de the Woodward entrance of the Coleman A. 

the authorization to act as the agent must be 

Requests 

to 

appeal 

to 

the 

March 

Board 

of 

Revie 

Woodward Avenue, Suite 804, Detroit, 

Young Municipal Center. If an agent is filing 

completed prior to the scheduled 2025 March Board 

of Review hearing. 

d of Review will be conducting appeal hearings at two physical locations and video conference 

h 5th=29th, 2025, at 9:00 a.m. on the web: https://cityofdetroit.zoom.us/ 

EE— 

hearings online: 

1/84964354612 

The Detroit Boar 

* Online: Zoom video conferencing hearing, Marc 

CREATION CENTER, 16630 Lasher Rd., Detroit, Ml 48219 

* 

* CROWELL RE 

and times: 

March 5th—=15th, 2025, beginning at 9:00 a.m. 

Hearings are scheduled for the following dates 

* HEILMANN RECREATION CENTER, 19601 Brock Ave., Detroll, MI 48205 © 

d times: 

March 17th—=29th, 2025, beginning at 9:00 a.m. 

Hearings are scheduled for the following dates an 

2025, b 

CH BOARD OF REVIEW MUST BE RECEI 

¥ 

: 

e at www.michigan.gov/treasury. On the site, click on FORMS (at top of 

remarks, present any 

ayer 

is urged to prepare brief 

prior to their heanng. Due to the volume of 

YOUR REQUEST TO APPEAL TO THE MAR 

The petition form approved by the State Tax Commission 

is availabl 

page), then click on PROPERTY TAX. and then click on BOARD OF REVIEW. Each taxp 

supporting documentation, and the Board of Review petition form (L-4035) to the Board of Review 

appellants, time allowed for each taxpayer will be limited. 

CITY OF DETROIT 

FINANCIAL OFFICER 

- OFFICE OF THE ASSESSOR 

ATTN: BOARD OF REVIEW 

L CENTER 

- TWO WOODWARD AVENUE, SUITE 804 

DETROIT, 

MI 48226 

ENTATIVE AND/OR ATTORNEY, IF 

OFFICE OF THE CHIEF 

COLEMAN A. YOUNG MUNICIPA 

HIS LETTER TO YOUR REPRES 

Y AN AUTHORIZED REP 

NOTE: YOU MUST FORWARD A COPY OF T 

ER TATIVE OR ATTORNEY. 

YOUR APPEAL WAS HANDLED 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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

Patience Key LLC

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

3912 Mitchell St.

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

3137433960

Fax Number

E-mail Address

patiencekeyllc@gmail.com

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

First Name

Jeremy

M.I.

Alexander

Last Name

Young

Firm Name (if any)

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

3912 Mitchell St

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

313-743-3960

Fax Number

E-mail Address 

patiencekeyllc@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

10089 Gratiot Ave.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48213

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The property at 10089 Gratiot Ave. was Purchased by Patience Key LLC in December 2024. Going into 2025, the City of Detroit and the Buildings, Safety 

Engineering and Environmental Department Property Maintenance Division came very demanding to get the building in compliance. This property is vacant and has 

been sitting vacant for over 15 years. After handling all repairs required for compliance, the City of Detroit granted us our Certificate of Compliance. After this 

process, we moved to the appeal process for our 2025 taxes, but the deadline had passed. I was advised by an attorney to wait until 2026 to receive my Notice For 

Assessors Review Period to see if my 2026 assessed and taxable value would go down. I was also advised to not do anymore repairs on the property until this tax 

situation is resolved, as it could effect the decision of the appeal.

Once I received my 2026 Notice From Assessors Review Period, my assessed and taxable value went from $103,400 in 2025 to $48,900 in 2026. I appealed my 

2026 taxes and after the appeal, my 2026 assessed and taxable value went down to $37,500. My taxable value in 2024 was $16,813. I believe $37,500 is a fair price 

for my 2025 assessed and taxable value also, because I believe it should only had doubled from my 2024 taxable value.

The building needs a lot of repairs that were not calculated by the assessor in 2025. The building needs a full rehab, including roofing and basement repairs. I'm 

asking for this appeal, because the building was purchased in 2024 for $10,000 and once uncapped, the taxes reached $10,000 in 2025. If the taxes are at a 

reasonable price, I can pay them current and proceed to the next level of this development. Thank You for your consideration.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 19001750-1

Classification of Property:

Real

Commercial

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

103400

Current Taxable Value as established by the BOR:

103400

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

75000 

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

37500

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

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

highest State Equalized Value or Taxable Value in contention will be used to determine your

Page 4

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.