Rhonda Holloway, 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 

Rhonda Holloway, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003680 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER ADJOURNING JANUARY 22, 2026 HEARING 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed this appeal 

disputing the uncapping of taxable value (TV) of Parcel No. 22071910 for the 2024 tax 

year following a transfer “from mother to daughter.” Respondent filed an answer to the 

petition on October 23, 2024, stating that “[P]etitioner purchased the property on 

8/28/23. Per Proposal A, the [TV] of a property uncaps . . . the following year after a 

transfer of ownership, but upon review the property was not a transfer of ownership 

recapped 2024 TV at DBOR to 22,388 [sic].”1 

 

MCR 2.116(I)(1) states that “if the pleadings show that a party is entitled to judgment as 

a matter of law, or if the affidavits or other proofs show that there is no genuine issue of 

material fact, the court shall render judgment without delay.” Given that Respondent 

does not dispute that the uncapping was in error and has further indicated that the 

property’s TV was or will be recapped by the Board of Review (BOR), the Tribunal finds 

that summary disposition in favor of Petitioner is appropriate.2 As a result: 

 

The property’s TV, as established by the BOR for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$82,900

 

1 Due to the timing of Respondent’s filing in October 2024, it is unclear whether it meant that the TV was 

recapped at the July 2024 BOR, or that it would be recapped at the December 2024 BOR. Regardless of 

this discrepancy, the answer establishes that there is no matter in controversy relative to the uncapping or 

the property’s correct TV. 

2 Pursuant to MCL 205.731: “The tribunal has exclusive and original jurisdiction over . . . . [a] proceeding 

for direct review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax 

laws of this state.” Id. (emphasis added). Thus, the July and December BOR would have no authority 

over the property’s 2024 TV, which was protested and affirmed by the March 2024 BOR.

Page 2

MTT Docket No. 24-003680 

Page 2 of 3 

 

The property’s final TV, as determined by the Tribunal for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$22,388

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the hearing scheduled to commence on January 22, 

2026 is ADJOURNED. 

 

IT IS FURTHER ORDERED that Summary Disposition is GRANTED in favor of 

Petitioner. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected 

to reflect the property’s taxable values as provided in this Final Opinion and Judgment 

within 20 days of entry of this Final Opinion and Judgment, subject to the processes of 

equalization.3 To the extent that the final level of assessment for a given year has not 

yet been determined and published, the assessment rolls shall be corrected once the 

final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31,

Page 3

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 

Rhonda Holloway, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003680 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER ADJOURNING JANUARY 22, 2026 HEARING 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed this appeal 

disputing the uncapping of taxable value (TV) of Parcel No. 22071910 for the 2024 tax 

year following a transfer “from mother to daughter.” Respondent filed an answer to the 

petition on October 23, 2024, stating that “[P]etitioner purchased the property on 

8/28/23. Per Proposal A, the [TV] of a property uncaps . . . the following year after a 

transfer of ownership, but upon review the property was not a transfer of ownership 

recapped 2024 TV at DBOR to 22,388 [sic].”1 

 

MCR 2.116(I)(1) states that “if the pleadings show that a party is entitled to judgment as 

a matter of law, or if the affidavits or other proofs show that there is no genuine issue of 

material fact, the court shall render judgment without delay.” Given that Respondent 

does not dispute that the uncapping was in error and has further indicated that the 

property’s TV was or will be recapped by the Board of Review (BOR), the Tribunal finds 

that summary disposition in favor of Petitioner is appropriate.2 As a result: 

 

The property’s TV, as established by the BOR for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$82,900

 

1 Due to the timing of Respondent’s filing in October 2024, it is unclear whether it meant that the TV was 

recapped at the July 2024 BOR, or that it would be recapped at the December 2024 BOR. Regardless of 

this discrepancy, the answer establishes that there is no matter in controversy relative to the uncapping or 

the property’s correct TV. 

2 Pursuant to MCL 205.731: “The tribunal has exclusive and original jurisdiction over . . . . [a] proceeding 

for direct review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax 

laws of this state.” Id. (emphasis added). Thus, the July and December BOR would have no authority 

over the property’s 2024 TV, which was protested and affirmed by the March 2024 BOR.

Page 2

MTT Docket No. 24-003680 

Page 2 of 3 

 

The property’s final TV, as determined by the Tribunal for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$22,388

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the hearing scheduled to commence on January 22, 

2026 is ADJOURNED. 

 

IT IS FURTHER ORDERED that Summary Disposition is GRANTED in favor of 

Petitioner. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected 

to reflect the property’s taxable values as provided in this Final Opinion and Judgment 

within 20 days of entry of this Final Opinion and Judgment, subject to the processes of 

equalization.3 To the extent that the final level of assessment for a given year has not 

yet been determined and published, the assessment rolls shall be corrected once the 

final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31,

Page 3

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 

Rhonda Holloway, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003680 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER ADJOURNING JANUARY 22, 2026 HEARING 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that Petitioner filed this appeal 

disputing the uncapping of taxable value (TV) of Parcel No. 22071910 for the 2024 tax 

year following a transfer “from mother to daughter.” Respondent filed an answer to the 

petition on October 23, 2024, stating that “[P]etitioner purchased the property on 

8/28/23. Per Proposal A, the [TV] of a property uncaps . . . the following year after a 

transfer of ownership, but upon review the property was not a transfer of ownership 

recapped 2024 TV at DBOR to 22,388 [sic].”1 

 

MCR 2.116(I)(1) states that “if the pleadings show that a party is entitled to judgment as 

a matter of law, or if the affidavits or other proofs show that there is no genuine issue of 

material fact, the court shall render judgment without delay.” Given that Respondent 

does not dispute that the uncapping was in error and has further indicated that the 

property’s TV was or will be recapped by the Board of Review (BOR), the Tribunal finds 

that summary disposition in favor of Petitioner is appropriate.2 As a result: 

 

The property’s TV, as established by the BOR for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$82,900

 

1 Due to the timing of Respondent’s filing in October 2024, it is unclear whether it meant that the TV was 

recapped at the July 2024 BOR, or that it would be recapped at the December 2024 BOR. Regardless of 

this discrepancy, the answer establishes that there is no matter in controversy relative to the uncapping or 

the property’s correct TV. 

2 Pursuant to MCL 205.731: “The tribunal has exclusive and original jurisdiction over . . . . [a] proceeding 

for direct review of a final decision, finding, ruling, determination, or order of an agency relating to 

assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax 

laws of this state.” Id. (emphasis added). Thus, the July and December BOR would have no authority 

over the property’s 2024 TV, which was protested and affirmed by the March 2024 BOR.

Page 2

MTT Docket No. 24-003680 

Page 2 of 3 

 

The property’s final TV, as determined by the Tribunal for the tax year at issue, is: 

 

Parcel Number: 22071910 

Year

TV

2024

$22,388

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the hearing scheduled to commence on January 22, 

2026 is ADJOURNED. 

 

IT IS FURTHER ORDERED that Summary Disposition is GRANTED in favor of 

Petitioner. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected 

to reflect the property’s taxable values as provided in this Final Opinion and Judgment 

within 20 days of entry of this Final Opinion and Judgment, subject to the processes of 

equalization.3 To the extent that the final level of assessment for a given year has not 

yet been determined and published, the assessment rolls shall be corrected once the 

final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31,

Page 3

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003680

Section 1: Respondent’s Contact Information

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

First Name

isaac

M.I.

Last Name/Company Name/Unit of Government

degraffenreid

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

2 woodward

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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.

N/A 

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

attached is the valuation disclosure

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?

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 subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22071910

Classification of Property:

Real 

Residential

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

n/a

Current Taxable Value as established by the BOR:

n/a

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

n/a

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

n/a

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ isaac degraffenreid

Page 4

Comparable Analysis Report 

11/25/2025 10:54 AM 

For Subject Parcel 22071910. 

12 

Feature 

Subject 

Comparable # 1 Anant 

Comparable # 2 opie 

Comparable # 3 Pore 

| 

Parcel Number 

22071910. 

22064950, 

22062737. 

22071220. 

i 

2014.05.00 

Address 

14225 ARCHDALE 

14175 GRANDMONT 

14446 WOODMONT 

14600 ARCHDALE 

Neighborhood/Location 

1R134 

1R134 

0 

; 

1R134 

0 

1R134 

0 

Appraisal/Sale Date 

12/31/2022 

01/20/2023 

08/23/2023 

0 

03/14/2023 

0 

Land Value 

1,418 

1,605 

1,405 

0 

1,514 

0 

Assessed Value 

82,900

Page 5

Comp

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003680

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:

January 22, 2026 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

734717059 

 

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. 24-003680

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. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted

Page 3

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003680

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 09, 2024, for failing to file a copy of the notice giving rise 

to the appeal. Although default was not cured, a copy of the notice was submitted. As 

such, the default shall be cured. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 10, 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

Rhonda Holloway, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003680

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on October 09, 2024, for failing to file a copy of the notice giving rise 

to the appeal. Although default was not cured, a copy of the notice was submitted. As 

such, the default shall be cured. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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

Rhonda Holloway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003680

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. 24-003680

Page 2 of 6

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 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003680

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

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 

i 

MEE 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

LANSING 

DIRECTOR 

Rhonda Holloway 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

¥ 

MOAHR Docket No. 24-003680 

City Of Detroit 

Respondent(s) 

PROOF OF SERVICE 

Isaac Degraffenreid 

[Name of person serving/mailing petition] 

states that on 10/23/24 

he/she 

[date of service] 

served a copy of the City of Detroit answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Rhonda Holloway 

14225 Archdale 

Detroit Mi, 48227 

ogee J.C 

[Signature of person who is serving/mailing copy] 

Tans 

Deg cof ferca 

x S 

[Print/type name of person serving/mailing copy] 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 

N GRAND RIVER AVE, LANSING, MI 48906

Page 2

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Page 3

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

[ep —— 

ore 

OR 

CA, 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

10/23/2024 

HOLLOWAY, RHONDA 

14225 ARCHDALE ST 

DETROIT MI 48227-1373 

RE: 

2024 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-67077 

The March Board of Review has considered the appeal on the 2024 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

22071910. 

2. 

Property Address: 

14225 ARCHDALE 

3. 

District: 

1 

4. 

Property Classification: 

401 

(RESIDENTIAL-IMPROVED) 

Ad Valorem 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

W ARCHDALE 68 GRANDMONT SUB L34 P9 PLATS, 

W C R 22/26 50 X 155 

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

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. 24-003680

Section 1: Respondent’s Contact Information

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

First Name

isaac

M.I.

Last Name/Company Name/Unit of Government

degraffenreid

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

2 woodward

City or Town

detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-658-4711

Fax Number

E-mail Address

degraffenreidi@detroitmi.gov

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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 a 2 story single family home located in the grandmont group a neighborhood. the petitioner purchased the property on 8/28/23. Per Proposal 

A, the taxable value of a property uncaps to SEV the following year after a transfer of ownership, but upon review the property was not a transfer of ownership 

recapped 2024 TV at DBOR to 22,388.

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?

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

22071910

Classification of Property:

Real 

Residential

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

82,900

Current Taxable Value as established by the BOR:

82,900

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

165,800

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

82,900

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ isaac degraffenreid

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

Rhonda Holloway,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003680

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 277. 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.i 

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

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

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003680

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003680

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 277. 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.ii 

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

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

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003680

Page 4 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

ii “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

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 

JUL 172024 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MIGhigan PRRONEDRM, 

GOVERNOR 

LANSING 

DIREC 

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 A Petitioner's Contact Information SE 

. 

rst 

Namo 

x 

ast 

NamgiCompany 

Narme 

i olf 

ox or Rural Route) 

BE 

[ ? wef 

GALE Arends { 

Ng Foy i 

id 

ZIP Code 

4 gl 2 7 

Telephone “I 5p J 5/ / 2 

"| 

Fax Number 

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

First Name 

[XR 

Last Name 

Firm Name (if any) 

Address {No., Street, P.O. Box or Rural Route} 

City or Town 

State 

ZIP Code 

“Telephone Number 

Fax Nutnber 

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

Section 3: Subject Property Information 

How many 

If you are app; dling more than one parcel, are they contiguous or adjoining? 

parcels are you | [7] yves* 

No** 

appealing? 

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

*f ho, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

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 all that apply) 

0 True Cash and Taxable Value 

[1 Poverty Exemption 

re 

[id Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

1 Eligible Manufacturing Personat Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

~The 

16 

4 Hom Jer 

g 

Dec 

“3 

3 

{7 

“YL 

ef 

{ 5 

AB 

we 

N 

. 

Ne 

Uo 

dma 

LALLA 

yd 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 

ar EY 

oo 

5 

IY; 

ey, 

D00H— 

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

[Sy 

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

[1] march 

[I] July 

[J pecember 

Jf 

blo, check the applicable reason(s): 

Power required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

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

J Appealing within 35 days of State Tax Commission Order 

J Appeating within 35 days of receipt of Notice of Uncapping 

|

Page 3

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multipte parcel form for additional, contiguous parcels. 

Parcel Identification gy ) [9 / Oo 

Classification of 

Property: 

Real 

Personél 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosie! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

“Current Taxable Value as established by 

‘BOR: 

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

. 

7 

L88O OD 

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

257) 

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

able Valye. 

+ 

A 

Section 8: Classification information *Only the M) Dep't of Treasury may appeal this issue to the Tribunaf* 

Parcel Identification “SAO 2/9 

/O 

Current Classlfication of Property as established by Board of Review: 

Real 

Personal. 

(check one) 

[I 

V 

Agricultural 

Commercial 

Industrial rots 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Person: 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Resktonar 

Finbar Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject

Page 5

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003680

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 8, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rhonda Holloway,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003680

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 8, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

JUL 172024 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ MIGhigan PRRONEDRM, 

GOVERNOR 

LANSING 

DIREC 

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 A Petitioner's Contact Information SE 

. 

rst 

Namo 

x 

ast 

NamgiCompany 

Narme 

i olf 

ox or Rural Route) 

BE 

[ ? wef 

GALE Arends { 

Ng Foy i 

id 

ZIP Code 

4 gl 2 7 

Telephone “I 5p J 5/ / 2 

"| 

Fax Number 

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

First Name 

[XR 

Last Name 

Firm Name (if any) 

Address {No., Street, P.O. Box or Rural Route} 

City or Town 

State 

ZIP Code 

“Telephone Number 

Fax Nutnber 

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

Section 3: Subject Property Information 

How many 

If you are app; dling more than one parcel, are they contiguous or adjoining? 

parcels are you | [7] yves* 

No** 

appealing? 

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

*f ho, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

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 all that apply) 

0 True Cash and Taxable Value 

[1 Poverty Exemption 

re 

[id Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7] Uncapping of Taxable Value 

1 Eligible Manufacturing Personat Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

~The 

16 

4 Hom Jer 

g 

Dec 

“3 

3 

{7 

“YL 

ef 

{ 5 

AB 

we 

N 

. 

Ne 

Uo 

dma 

LALLA 

yd 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 

ar EY 

oo 

5 

IY; 

ey, 

D00H— 

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

[Sy 

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

[1] march 

[I] July 

[J pecember 

Jf 

blo, check the applicable reason(s): 

Power required to attend 

[Ml] Assessment Change Notice was not received by Petitioner 

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

J Appealing within 35 days of State Tax Commission Order 

J Appeating within 35 days of receipt of Notice of Uncapping 

|

Page 3

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multipte parcel form for additional, contiguous parcels. 

Parcel Identification gy ) [9 / Oo 

Classification of 

Property: 

Real 

Personél 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosie! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

“Current Taxable Value as established by 

‘BOR: 

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

. 

7 

L88O OD 

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

257) 

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

able Valye. 

+ 

A 

Section 8: Classification information *Only the M) Dep't of Treasury may appeal this issue to the Tribunaf* 

Parcel Identification “SAO 2/9 

/O 

Current Classlfication of Property as established by Board of Review: 

Real 

Personal. 

(check one) 

[I 

V 

Agricultural 

Commercial 

Industrial rots 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Person: 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Resktonar 

Finbar Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject

Page 5

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.