Record Finder / 26-002929-TT
Michigan

Randall Scott Fogelman Petitioner V City Of Detroit Respondent

Petitioner
Randall Scott Fogelman
Respondent
City Of Detroit

Case overview

Docket number
26-002929-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Wayne
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5DocumentationPETNot recorded10/07/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded10/06/2026Not recordedDownload
3Petition has been verifiedPET110/06/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/06/2026Not recordedDownload
1A petition was received.PETNot recorded07/30/2026$0.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

MARCH BOARD OF REVIEW DECISION-SPRING 2026.pdfRead complete document text →
Read document text excerpt

Page 1

Coleman A. Young Municipal Center

 Board of Review 2 Woodward Avenue, Suite 105 Phone: (313) 628-0722

 DETROIT Detroit, Michigan 48226 Fax: (313) 224-4576

 www.detroitmi.gov



 04/06/2026



 FOGELMAN, TRUST OF RANDALL

 460 W CANFIELD 302

 DETROIT MI 48201



 RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-002790

 The March Board

 of Review has considered the appeal on the 2026 assessment for the below described property and that: concluded

 FINDING OF FACTS:

 1. Parcel Number: 27240783.

 2. Property Address: 460 W CANFIELD 25

 3. District: 0

 4. Property Classification: 407 (RESIDENTIAL CONDOMINIUMS NEZ Homestead.5

 6. Principle Residence Exemption: 100

 5. Property Legal Description:

 N W CANFIELD UNIT 25WAYNE COUNTY CONDOMINIUM SUB PLANNO 503 L30055 P979-1023 DEEDS WCR (A K A CANFIELD LOFTS CONDO) 2/184 2.712%

 6. Petitioner timely filed an appeal to the March Board of Review.

 7. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any recommendations offered by the Office of the Assessor.

 CONCLUSION:

 The Board of Review has considered the appeal filed and found there was no adjustment warranted.



 Before Appeal After Appeal

 2026 Assessed Value 169,700 169,700

 2026 Taxable Value 169,700 169,700

 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed small claims form to appeal to:



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing MI 48909

A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

A

 Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real PropertyClassification.



A property Classification appeal may only be made for the current year. Such appeal may be filed with theState Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.



Sincerely,



City of Detroit Board of Review

Page 2

Coleman A. Young Municipal Center

 Phone: (313) 628-0722

 Boacdlal Rovisoy 2 Woodward Avenue, Suite 105

 Fax: (313) 224-4576

 Detroit, Michigan 48226

 www.detroitmi.gov



 04/06/2026



 FOGELMAN, TRUST OF RANDALL

 460 W CANFIELD 302

 DETROIT MI 48201



 RE: 2026 MARCH BOARD OF REVIEW PETITION NUMBER: M-002819

 The March Board of Review has considered the appeal on the 2026 assessment for the below described property

 and concluded that:

 FINDING OF FACTS:



 1. Parcel Number: 02000898.008

 2. Property Address: 460 W CANFIELD 25

 3. District: 6

 4. Property Classification: 407 (RESIDENTIAL CONDOMINIUMS Ad Valorem

 6. Principle Residence Exemption: 100

 5. Property Legal Description:

 N W CANFIELD UNIT 25WAYNE COUNTY CONDOMINIUM SUB PLANNO 503 L30055 P979-1023 DEEDS WCR (A K A CANFIELD

 LOFTS CONDO) 2/184 2.712%



 6. Petitioner timely filed an appeal to the March Board of Review.

 7. The March Board of Review considered (if any) petitioner's and/or duly authorized representative evidence

 and/or testimony. The March Board of Review considered facts presented as on the assessment roll and/or any

 recommendations offered by the Office of the Assessor.



CONCLUSION:

 The Board of Review has considered the appeal filed and found there was no adjustment warranted.



 Before Appeal After Appeal

 2026 Assessed Value 8,700 8,700

 2026 Taxable Value 8,700 8,700

 If you are dissatisfied with the decision of the March Board of Review, submit this notice and complete the enclosed

small claims form to appeal to:



 Michigan Tax Tribunal

 P.O. Box 30232

 Lansing MI 48909



A Michigan Tax Tribunal appeal must be made by May 31st of the current year for properties classified as:

Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.



A Michigan Tax Tribunal appeal must be made by July 31st of the current year for Residential Real Property

Classification.



A property Classification appeal may only be made for the current year. Such appeal may be filed with the

State Tax Commission, PO Box 30471, Lansing, MI 48909-7971 by June 30th of the current year.



Sincerely,



City of Detroit Board of Review

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Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002929



 Is this case currently pending in the Small Claims Division? Yes



 Party Filing Document

 Petitioner



 Files



 Document Type: Documentation

 Attachment File Name: MARCH BOARD OF REVIEW DECISION-SPRING 2026



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



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

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

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SC_Order_of_Default_of_Petition.2026-10-06_14-38-21.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Randall Scott Fogelman,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002929

 City of Detroit,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 Therefore,



 IT IS ORDERED that Petitioner is HELD IN DEFAULT.



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

 above, within 14 days of the entry of this order.1



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

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



 By: /s/ Patricia L. Halm



 Entered: October 6, 2026



 1 “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).



 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

Page 2

MTT Docket No. 26-002929

Page 2 of 2



 PROOF OF SERVICE



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

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

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

representatives.



 By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Randall Scott Fogelman,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002929

 City of Detroit,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

 action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

 notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

 14 days of the entry of this order.



 Therefore,



 IT IS ORDERED that Petitioner is HELD IN DEFAULT.



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

 above, within 14 days of the entry of this order.2



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

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



 By: /s/ Patricia L. Halm



 Entered: October 6, 2026



 2 “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).



 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

Page 4

MTT Docket No. 26-002929

Page 2 of 2



 PROOF OF SERVICE



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

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

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

representatives.



 By: Tribunal Clerk

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BACK UP INFO FOR TAX TRIBUNAL-TO UPLOAD.pdfRead complete document text →
Read document text excerpt

Page 1

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 460 W CANFIELD #302

 Detroit, MI 48201



 City of Detroit Assessor’s Office

 2 Woodward Ave Suite 130

 Detroit, MI 48226



 Tuesday, February 17, 2026



 To Whom It May Concern:



 I am the owner and principal resident of 460 W. Canfield Street, Unit 302 (Canfield Lofts), Detroit, Michigan.



 I am writing to respectfully request that the 2025 State Equalized Value (SEV) be adopted as the 2026

 Taxable Value for my property due to material changes affecting both the building and the surrounding

 neighborhood.



 Canfield Lofts is a 26-year-old residential conversion originally developed in 1999. As the building has

 aged, it is now experiencing significant capital pressures related to aging infrastructure and deferred

 maintenance. Of particular concern is the original geo-thermal HVAC system, which was innovative at the

 time of conversion but is undersized for the building’s needs and has not been adequately maintained over

 time. As a result, multiple units — including Unit 302 — have experienced reduced or, at times, non-

 functioning air conditioning. In addition, the building’s roof is nearing the end of its useful life and will

 require replacement in the near future, further increasing financial strain on unit owners.



 These physical and financial realities directly impact marketability and value.



 Additionally, there has been a measurable decline in the immediate neighborhood’s commercial vitality.

 The former Traffic Jam & Snug property remains in a fire-damaged and non-operational condition directly

 across the street. Motor City Brewing Works has recently closed, and Jolly Pumpkin Pizzeria & Brewery has

 reduced both its operating hours and menu offerings. The loss and instability of these long-standing

 neighborhood anchors negatively affect both desirability and comparable market values.



 Taken together, the building’s infrastructure challenges, anticipated capital expenditures, and the

 downturn in immediate neighborhood activity materially affect the property’s fair market value.



 For these reasons, I respectfully request that the 2025 SEV be carried forward as the 2026 Taxable Value.



 I appreciate your time and consideration and am available to provide any additional documentation or

 clarification that may assist in your review.



 Sincerely,



 Randall Fogelman

 Owner, Unit 302

 460 W. Canfield Street

 Detroit, MI 48201

Page 2

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 Real Estate



 With a stale luxury market, Detroit condos had a gloomy 2025



 By Nick Manes



 Credit: Nick Manes/Crains Detroit Business



 Detroit condo buyers last year largely eschewed high-end products in favor of lower-cost options like

 Pallister Gardens near Henry Ford Hospital, now building a second phase.



 January 22, 2026 05:46 AM



 Condo sales in Detroit slowed in 2025, falling 5% from a year earlier, according to a new report.



 Mortgage interest rates above 6% most of the year and a flight to smaller, less costly units resulted in a

 market that was far from ideal for the city's condo buyers or sellers, according to the newest condo

 market report by Detroit-based brokerage The Loft Warehouse.



 Related



 Birmingham condo listing highlights growing rent-or-buy dilemma Hudson’s condos seek a record price

 — and a tax break A historic downtown tower is converting apartments to condos



 Beyond just the slowdown in units sold, the total value of condos sold in 2025 plummeted 17% to $86

 million from the previous year as the luxury market went dormant. Still, despite the gloomy numbers, Loft

 Warehouse Broker Jerome Huez says the city's condo market continues to show signs of resilience as

 indicators such as price per square foot and inventory remain fairly stable.



 "The overall strength of the market is there," Huez said. "It's just that 2025 was just a bad year.



 Perhaps most notable is the exodus away from luxury units as buyers flock instead toward value. In

 compiling the report, Huez said he saw 19 condo units that hit the market last year at a price above $1

 million but with only one sale.

Page 3

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 That sale was a 3,000-square-foot unit on Broadway Street downtown that sold in October for $1.85

 million, or $616 per square foot — the only condo sale last year to eclipse the $500-per-square-foot

 mark. By contrast, in 2023 a handful of units surpassed $700 per square foot and one — in the Greektown

 Exchange building — fetched more than $900 per square foot.



 Detroit is something of an outlier in the area for its sluggish high-end market, according to Huez. Markets

 including Birmingham and Ann Arbor remain steady for luxury buyers, he said.



 Credit: Nick Manes/Crains Detroit



 Condo units in buildings like Canfield Lofts tend to trade at prices around $300 per square foot, in line

 with the broader Midtown Detroit neighborhood average.



 For new developments, buyers last year opted primarily for condos under $400 per square foot in

 projects such as Pallister Gardens near New Center and Woodbridge Crossing in the Woodbridge

 neighborhood, according to the report.



 Prices for resale condos around the city vary greatly, ranging from a couple of buildings with units in the

 sub-$100 per square foot range up to around $400. That includes the two condo buildings within the

 Harbortown development along the east riverfront and the Leland Lofts near Lafayette Park.



 Around the city, $200 per square foot is the average selling point, but it's markedly higher — over $300 per

 square foot — in Midtown and the central business district. Those averages have been trending down

 since early 2024, per the report.



 In speaking with developer clients, Huez said it's important to take a forward-looking view and not get too

 bogged down over one bad year.



 "When you dig up a new project, you always look a year or two in the future and the market is still pretty

 strong," Huez said, pointing

Page 4

Docu

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scpetition_valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Randall Scott Fogelman



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

 460 W CANFIELD

 APT 302



 City or Town State ZIP Code

 DETROIT Michigan 48201



 Telephone Number

 3133784270



 E-mail Address

 randall@randallfogelman.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 460 W CANFIELD

 302



 City or Town County State ZIP Code

 Detroit Wayne Michigan 48201



 Taxing Authority (City or Township)

 City of Detroit (Wayne)



 Check which of the following you are appealing: (check all that apply)



 Taxable Value Only (calculation)



 Please Explain the Reason for this Appeal:



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 I went before the March Board of Review to dispute the new taxable value. I believe incorrect comps were used to arrive at new taxable value for recent

 purchase. In addition, the SEV before sale was 119,800. The taxable value after sale was 169,700. That is an over 40% increase.



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? Yes



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 1



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 27240783.



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 169700



 Current Taxable Value as established by the Board of Review:

 169700



 What do you believe is the fair market value?

 260400



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 130200



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



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

 Petitioner’s Signature:



 /s/ Randall Fogelman



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



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

 with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



 3 of 3

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SC_Notice_of_Docket_Number.2026-10-06_14-35-48.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Randall Scott Fogelman,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002929

 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: October 6, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Randall Scott Fogelman,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002929

 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: October 6, 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



 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.

BACK UP INFO FOR TAX TRIBUNAL-TO UPLOAD.pdfRead complete document text →
Read document text excerpt

Page 1

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 460 W CANFIELD #302

 Detroit, MI 48201



 City of Detroit Assessor’s Office

 2 Woodward Ave Suite 130

 Detroit, MI 48226



 Tuesday, February 17, 2026



 To Whom It May Concern:



 I am the owner and principal resident of 460 W. Canfield Street, Unit 302 (Canfield Lofts), Detroit, Michigan.



 I am writing to respectfully request that the 2025 State Equalized Value (SEV) be adopted as the 2026

 Taxable Value for my property due to material changes affecting both the building and the surrounding

 neighborhood.



 Canfield Lofts is a 26-year-old residential conversion originally developed in 1999. As the building has

 aged, it is now experiencing significant capital pressures related to aging infrastructure and deferred

 maintenance. Of particular concern is the original geo-thermal HVAC system, which was innovative at the

 time of conversion but is undersized for the building’s needs and has not been adequately maintained over

 time. As a result, multiple units — including Unit 302 — have experienced reduced or, at times, non-

 functioning air conditioning. In addition, the building’s roof is nearing the end of its useful life and will

 require replacement in the near future, further increasing financial strain on unit owners.



 These physical and financial realities directly impact marketability and value.



 Additionally, there has been a measurable decline in the immediate neighborhood’s commercial vitality.

 The former Traffic Jam & Snug property remains in a fire-damaged and non-operational condition directly

 across the street. Motor City Brewing Works has recently closed, and Jolly Pumpkin Pizzeria & Brewery has

 reduced both its operating hours and menu offerings. The loss and instability of these long-standing

 neighborhood anchors negatively affect both desirability and comparable market values.



 Taken together, the building’s infrastructure challenges, anticipated capital expenditures, and the

 downturn in immediate neighborhood activity materially affect the property’s fair market value.



 For these reasons, I respectfully request that the 2025 SEV be carried forward as the 2026 Taxable Value.



 I appreciate your time and consideration and am available to provide any additional documentation or

 clarification that may assist in your review.



 Sincerely,



 Randall Fogelman

 Owner, Unit 302

 460 W. Canfield Street

 Detroit, MI 48201

Page 2

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 Real Estate



 With a stale luxury market, Detroit condos had a gloomy 2025



 By Nick Manes



 Credit: Nick Manes/Crains Detroit Business



 Detroit condo buyers last year largely eschewed high-end products in favor of lower-cost options like

 Pallister Gardens near Henry Ford Hospital, now building a second phase.



 January 22, 2026 05:46 AM



 Condo sales in Detroit slowed in 2025, falling 5% from a year earlier, according to a new report.



 Mortgage interest rates above 6% most of the year and a flight to smaller, less costly units resulted in a

 market that was far from ideal for the city's condo buyers or sellers, according to the newest condo

 market report by Detroit-based brokerage The Loft Warehouse.



 Related



 Birmingham condo listing highlights growing rent-or-buy dilemma Hudson’s condos seek a record price

 — and a tax break A historic downtown tower is converting apartments to condos



 Beyond just the slowdown in units sold, the total value of condos sold in 2025 plummeted 17% to $86

 million from the previous year as the luxury market went dormant. Still, despite the gloomy numbers, Loft

 Warehouse Broker Jerome Huez says the city's condo market continues to show signs of resilience as

 indicators such as price per square foot and inventory remain fairly stable.



 "The overall strength of the market is there," Huez said. "It's just that 2025 was just a bad year.



 Perhaps most notable is the exodus away from luxury units as buyers flock instead toward value. In

 compiling the report, Huez said he saw 19 condo units that hit the market last year at a price above $1

 million but with only one sale.

Page 3

Docusign Envelope ID: 50224374-E5E6-4CA6-BBFE-AA9ECCBBC630



 That sale was a 3,000-square-foot unit on Broadway Street downtown that sold in October for $1.85

 million, or $616 per square foot — the only condo sale last year to eclipse the $500-per-square-foot

 mark. By contrast, in 2023 a handful of units surpassed $700 per square foot and one — in the Greektown

 Exchange building — fetched more than $900 per square foot.



 Detroit is something of an outlier in the area for its sluggish high-end market, according to Huez. Markets

 including Birmingham and Ann Arbor remain steady for luxury buyers, he said.



 Credit: Nick Manes/Crains Detroit



 Condo units in buildings like Canfield Lofts tend to trade at prices around $300 per square foot, in line

 with the broader Midtown Detroit neighborhood average.



 For new developments, buyers last year opted primarily for condos under $400 per square foot in

 projects such as Pallister Gardens near New Center and Woodbridge Crossing in the Woodbridge

 neighborhood, according to the report.



 Prices for resale condos around the city vary greatly, ranging from a couple of buildings with units in the

 sub-$100 per square foot range up to around $400. That includes the two condo buildings within the

 Harbortown development along the east riverfront and the Leland Lofts near Lafayette Park.



 Around the city, $200 per square foot is the average selling point, but it's markedly higher — over $300 per

 square foot — in Midtown and the central business district. Those averages have been trending down

 since early 2024, per the report.



 In speaking with developer clients, Huez said it's important to take a forward-looking view and not get too

 bogged down over one bad year.



 "When you dig up a new project, you always look a year or two in the future and the market is still pretty

 strong," Huez said, pointing

Page 4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Randall Scott Fogelman



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

 460 W CANFIELD

 APT 302



 City or Town State ZIP Code

 DETROIT Michigan 48201



 Telephone Number

 3133784270



 E-mail Address

 randall@randallfogelman.com



 Subject Property Information:

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

 1 *If no, you must file separate appeals for each parcel



 N/A

 Property Address (No., Street)

 460 W CANFIELD

 302



 City or Town County State ZIP Code

 Detroit Wayne Michigan 48201



 Taxing Authority (City or Township)

 City of Detroit (Wayne)



 Check which of the following you are appealing: (check all that apply)



 Taxable Value Only (calculation)



 Please Explain the Reason for this Appeal:



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Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 I went before the March Board of Review to dispute the new taxable value. I believe incorrect comps were used to arrive at new taxable value for recent

 purchase. In addition, the SEV before sale was 119,800. The taxable value after sale was 169,700. That is an over 40% increase.



 Jurisdictional Issues:

 Did you protest the assessment at a Board of Review? Yes



 If Yes, check which Board of Review you attended: March



 If No, please check the applicable reason(s):



 Year(s) Under Appeal:

 1



 Valuation Information for Each Parcel under Appeal:

 Parcel Number:

 27240783.



 Classification of Property: Real (check one)



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 169700



 Current Taxable Value as established by the Board of Review:

 169700



 What do you believe is the fair market value?

 260400



 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

 130200



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



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

 Petitioner’s Signature:



 /s/ Randall Fogelman



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Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for

 the filing of this appeal.



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

 with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each

 additional parcel being appealed.



 Property tax appeal: Residential** Non-Residential

 SEV or TV in contention* Filing fee*** Filing Fee**

 $100,000 or less...........................................................................................$ 125.00 $250.00

 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

 More than $500,000…..................................................................................$ 300.00 N/A



 Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

 Yes



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