Rosemary Tokatlian, 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

Rosemary Tokatlian,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002923

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE DEFAULT HEARING

The Tribunal has scheduled a telephone default hearing1 to be conducted as follows. 

Hearings are generally 30 minutes in length. 

HEARING DATE:

December 15, 2026

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

521269139 

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.

1 “Default hearing" means a hearing at which the defaulted party is precluded from presenting any testimony, offering any 

evidence, and examining the other party's witnesses. TTR 203(e).

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।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-002923

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial default 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: Given its default status, Respondent is precluded from submitting any documents. 

Petitioner is required to submit all documents in support of their contentions to both the Tribunal and 

Respondent 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 both the Tribunal and Respondent, 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 

Respondent 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 Respondent’s authorized representative at the address identified in the answer for the 

authorized representative, unless the authorized representative filed an appearance or other documentation 

identifying a different mailing address. The

Page 3

MT

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Page 1

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rosemary Tokatlian 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002923 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 30,2025 

and, if applicable, the default 

was extended on December 17, 2025 

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

Due to technical difficulties, the notification was not received. We apologize for any 

inconvience. 

3. 

| ask this Tribunal to set aside the default. 

Dorothy Manley 

Party/Representative (sign here) 

Dorothy Manley 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Le 

|} 

January 29, 2026 

TSW bs Ba 

Date 

(signhere) 

0 

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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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 

Rosemary Tokatlian, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002923 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING RESPONDENT’S MOTION FOR RECONSIDERATION 

 

On January 29, 2026, Respondent filed a motion requesting that the Tribunal reconsider 

the Order for Default Hearing entered in the above-captioned case on January 20, 

2026.1 In the Motion, Respondent states that due to technical difficulties, notifications 

regarding the default were not received. 

 

The Tribunal has considered the motion and the case file and finds that Respondent is 

merely restating the arguments and evidence previously presented. And despite 

Respondent assertions to the contrary, the issues raised in the Motion were considered 

by the Tribunal in rendering the Order for Default Hearing. Specifically, the Tribunal 

considered Respondent’s lack of response and delay in the proceedings and found that 

it resulted in prejudice to Petitioner in this matter. With no other sanction available, the 

Tribunal found that an order for a default hearing was warranted. Respondent did not 

address the prejudice to Petitioner by the delay in proceedings in the motion. 

 

Given the above, Respondent failed to demonstrate a palpable error relative to the 

Order for Default Hearing that misled the Tribunal and the parties and that would have 

resulted in a different disposition if the error was corrected.2 Therefore, 

 

IT IS ORDERED that Respondent’s Motion for Reconsideration is DENIED. 

 

 

Entered: February 19, 2026 

 

 

By _____________________________ 

cs/am 

 

 

 

 

 

1 Respondent filed a Motion to Set Aside Default, however, the Tribunal is construing this motion as a 

Motion for Reconsideration given the nature of the requested relief. 

2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

Page 2

MTT Docket No. 25-002923 

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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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

COVERRER 

LANSING 

DIRECTOR 

Rosemary Tokatlian 

" 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002923 

City of Detroit 

, 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 30,2025 

and, if applicable, the default 

was extended on December 17, 2025 

. 

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

Due to technical difficulties, the notification was not received. We apologize for any 

inconvience. 

3. 

lask this Tribunal to set aside the default. 

Dorothy Manley 

Party/Representative (sign here) 

Dorothy Manley 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

« 

> 

g 

January 29, 2026 

] 

Bayh oS 

. 

Date 

(sign here) 

0 

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Rosemary Tokatlian 

Petitioner, 

v. 

MTT Docket No: 25-002923 

City Of Detroit, 

Respondent, 

PROOF OF SERVICE TO CURE DEFAULT 

On January 29, 2026, I Dorothy Manley emailed the Respondents answer to cure default relative 

to the above captioned matter to: 

Rosemary Tokatlian 

Michigan Tax Tribunal 

200 River Place Drive, #14 

P.O. Box 3023 

Detroit, MI. 48207 

Lansing, Michigan 48909 

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

ARN NR f 

Dated: January 29, 2026 

Dorothy Manley 

(| 

Appraiser IV. 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

| 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002923 

Section 1: Respondent’s Contact Information 

First Name: 

[XK] 

Last Name/Company 

Name/Unit of Government: 

Dorothy 

| 

Manley 

Home Address (| (No, Street, P. 

P.O. Box or Rural Route): 

2 Woodward Ave. Ste. 804 

“Wayne 

Cityor Town: 

State: 

| ZIP Code: 

Detroit 

MI 

48226 

Telephone Number: 

| Fax Number: 

313-775-0872 

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

taxtribunal@detroitmi.gov 

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

First Name: 

| ma 

Last Name: 

| Firm Name (If any): 

| “Address (No., Street, P.0. Box or Rural Route): 

|" City 

or Town: 

| ‘State: 

| ZIP Code: 

| Telephone Number: 

. 

| Fax Number: 

| E-mail Address (do nat enter unless you want MTT 

fo send all correspondence via email): 

Section 3: Subject Property Information 

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

[4 

Yes 

(m} No 

[Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels ad]oin one anather. 

[I] Yes 

[| No 

Not Applicable

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

i 

The City of Detroit values are inline with the ECF Neighborhood and the 2025 Assessed 

and Taxable Values are fair and uniform. We ask that the Assessed Values be 

sustained. 

“Section 5: Jurisdictional Issues 

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

| Did Petitioner protest the assassment at a Board of Review (BOR)? [4 Yes 

[No 

If yes, check which BOR Petitioner attended: [#4 March 

[J July 

[J December 

Hf no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Od Yes 

O No 

*Submit a copy of the Notice of Assessment with the Answer. 

[ 

If the

Page 5

GR

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Page 1

& 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rosemary Tokatlian 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002923 

City of Detroit 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 30,2025 

and, if applicable, the default 

was extended on December 17, 2025 

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

Due to technical difficulties, the notification was not received. We apologize for any 

inconvience. 

3. 

| ask this Tribunal to set aside the default. 

Dorothy Manley 

Party/Representative (sign here) 

Dorothy Manley 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Le 

|} 

January 29, 2026 

TSW bs Ba 

Date 

(signhere) 

0 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Mi 48906

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Rosemary Tokatlian 

Petitioner, 

v. 

MTT Docket No: 25-002923 

City Of Detroit, 

Respondent, 

PROOF OF SERVICE TO CURE DEFAULT 

On January 29, 2026, I Dorothy Manley emailed the Respondents answer to cure default relative 

to the above captioned matter to: 

Rosemary Tokatlian 

Michigan Tax Tribunal 

200 River Place Drive, #14 

P.O. Box 3023 

Detroit, MI. 48207 

Lansing, Michigan 48909 

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

TS 

MeaLe,, 

Dated: January 29, 2026 

Dorothy Manley 

4 

Appraiser IV. 

~ 

Coleman A. Young Municipal Center 

2 Woodward Ave., Suite 804 

Detroit, Michigan 48226

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002923 

Section 1: Respondent’s Contact Information 

First Name: 

M.L.: 

Last Name/Company Name/Unit of Government: 

Dorothy 

Manley 

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

County: 

2 Woodward Ave. Ste. 804 

Wayne 

City or Town: 

State: 

ZIP Code: 

Detroit 

MI 

48226 

Telephone Number: 

Fax Number: 

313-775-0872 

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

taxtribunal@detroitmi.gov 

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

} 

First Name: 

ML: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

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

Section 3: Subject Property Information 

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

Yes 

[ma] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

One 

Net Applicable

Page 3

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The City of Detroit values are inline with the ECF Neighborhood and the 2025 Assessed 

and Taxable Values are fair and uniform. We ask that the Assessed Values be 

sustained. 

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)? 

Yes 

[| No 

If yes, check which BOR Petitioner attended: 

March 

O July 

(m} December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? a Yes 

O No 

*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? [mu] Yes 

O No 

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? O Yes 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

No 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

[ml] No 

If Yes, check which BOR Petitioner attended: O March 

a July 

[| December 

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 a BOR? [mm] Yes 

[mj No

Page 5

a

Page 6

ST

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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. 25-002923

Section 1: Respondent’s Contact Information

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

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Dorothy

M.I.

Last Name

Manley

Firm Name (if any)

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

2 Woodward Ave

Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-775-0872

Fax Number

E-mail Address

manleyd@detroitmi.gov

Section 3: Subject Property Information

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

Yes

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

Yes 

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 City of Detroit values are inline with the ECF Neighborhood and the 2025 Assessed and Taxable Values are fair and uniform. We ask that the Assessed and 

Taxable values be sustained.

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

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:

1300002.014

Classification of Property:

Real 

Residential

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

7,800

Current Taxable Value as established by the BOR:

7,800

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

15,600

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

7,800

If you

Page 4

STA

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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 

Rosemary Tokatlian, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002923 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on October 30, 2025, because they failed to file an answer. The Tribunal 

extended the time for Respondent to cure the default by an additional 14 days on 

December 17, 2025, and it has failed to respond or submit the required filing(s). Given 

this failure, the Tribunal finds that Respondent’s violation was willful. It also establishes 

a history of deliberate delay and refusing to comply with Tribunal rules and orders, both 

of which have prejudiced Petitioner. As a result, giving careful consideration to the 

Grimm factors and considering all options in determining what sanction is just and 

proper, the Tribunal finds that scheduling a default hearing is warranted, and a lesser 

sanction would not be appropriate or better serve the interests of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

Entered: January 20, 2026 

 

 

By _____________________________ 

kac 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

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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 

Rosemary Tokatlian, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002923 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

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

holding Respondent in default on October 30, 2025, because they failed to file an 

answer.1 Respondent was required to cure the default within 14 days, has had ample 

time to comply, yet has failed to respond or submit the required filings. Though the 

Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure 

to comply with Tribunal orders and its Rules of Practice and Procedure has established 

a history of deliberate delay that would justify the scheduling of a default hearing for 

failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of the entry of this order.3 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

Entered: December 17, 2025 

 

 

By _____________________________ 

kac 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5). 

4 See also MCL 205.732.

Page 2

MTT Docket No. 25-002923 

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

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

Rosemary Tokatlian,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002923

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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 30, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 2

MTT Docket No. 25-002923

Page 2 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 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

Rosemary Tokatlian,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002923

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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 30, 2025

Patricia L. Halm, Tribunal Chair

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,

Page 4

MTT

Page 5

STATE

Page 6

M

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Rosemary

M.I.

Last Name/Company Name

Tokatlian

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

200 River Place Drive, #14

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

313-779-8319

Fax Number

E-mail Address

rosetokatlian@gmail.com

Section 2: Petitioner’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

How many parcels are you appealing?

1

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

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

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

200 River Place 14/112

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48207

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

1. Property was purchased in 2024 at $298,500 creating a true cash value of $298,500 and an assessed value of $149,250.

2. Property was purchased through an arms length transaction.

3. Property was purchased at market value. 

4. Professional property appraisal report indicates value at $300,000 as of 12/31/24. 

5. Requesting adjustment to assessed value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 27250023

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

326400

Current Taxable Value as established by the BOR:

163200

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

300000 

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

150000

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

150000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence

Page 4

STATE

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rosemary Tokatlian,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002923

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: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rosemary Tokatlian,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002923

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: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rosemary Tokatlian,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002923

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

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

Loan # 244987575 

24785TS 

T. J. Stevenson Appraisals 

45 Lakecrest Lane, 

Grosse Pointe Farms, MI 48236 

313-622-3516 

EE 

06/16/2025 

Rosemary Tokatlian 

200 River Place Dr 

Detroit, MI 

48207 

RE: 

Property 

- 

200 River Place Dr, #14 

Detroit, MI 48207 

Borrower 

- 

Rosemary Tokatlian 

File 

No. 

- 

24785TS 

Case 

No. 

- 

Loan # 244987575 

Dear 

Rosemary Tokatlian 

In 

accordance 

with 

your 

request, 

I 

have 

personally 

inspected 

and 

prepared 

an 

appraisal 

report 

of 

the 

real 

property 

located 

at: 

200 River Place Dr, 14, Detroit, MI 48207 

The 

purpose 

of 

this 

appraisal 

is 

to 

provide 

an 

opinion 

of 

the 

market 

value 

of 

the 

property 

described 

in 

the 

body 

of 

this 

appraisal 

report. 

Enclosed, 

please 

find 

the 

appraisal 

report 

which 

describes 

certain 

data 

gathered 

during 

our 

investigation 

of 

the 

property. 

The 

methods 

of 

approach 

and 

reasoning 

in 

the 

valuation 

of 

the 

various 

physical 

and 

economic 

factors 

of 

the 

subject 

property 

are 

con- 

tained 

in 

this 

report. 

An 

inspection 

of 

the 

property 

and 

a 

study 

of 

pertinent 

factors, 

including 

valuation 

trends 

and 

an 

analysis 

of 

neighborhood 

data, 

led 

the 

appraiser 

to 

the 

conclusion 

that 

the 

market 

value, 

as 

of 

12/31/2024 

is: 

$300,000 

The 

opinion 

of 

value 

expressed 

in 

this 

report 

1s 

contingent 

upon 

the 

Limiting 

Conditions 

attached 

to 

this 

report. 

It 

has 

been 

a 

pleasure 

to 

assist 

you; 

if 

I 

may 

be 

of 

further 

service 

to 

you 

in 

the 

future, 

please 

let 

me 

know. 

Respectfully 

submitted, 

T.J.S 

5 

al 

— 

Thomas J. Stevenson 

MI Certification #1204000913 

T. J. Stevenson Appraisals

Page 2

Summary Appraisal Report 

Loan # 244987575 

Individual Condominium Unit Appraisal Report 

File# 

 24785TS 

The purpose of this summary appraisal report is to provide the client with an accurate, and adequately supported, opinion of the market value of the subject property. 

Property Address 

200 River Place Dr 

Unit# 

14 

City 

Detroit 

State 

MI 

Zip Code 

48207 

Owner 

Rosemary Tokatlian 

Intended User 

Rosemary Tokatlian 

County 

Wayne 

Legal Description 

§ GUOIN UNIT 14WAYNE COUNTY CONDOMINIUM SUB PLAN NO. 573 A.K.A. 200 RIVER PLACE LOFTS L32689 P16-84 DEEDS, 

WC R 

Assessor's Parcel # 13000002.014 

Tax Year 

2024 

RE. Taxes $ 

11,292 

Project Name 

200 River Place Lofts 

Phase # 

1 

Map Reference 

SMSA 2160 

Census Tract 5165 

Occupant 

Owner [I Tenant 7 Vacant 

Special Assessments § 

N/A 

HOAS 

729 

1] per year 

per month 

Property Rights Appraised 

Fee Simple [] Leasehold [] Other (describe) 

Intended Use 

Rosemary Tokatlian 

Client 

Rosemary Tokatlian 

Address 

200 River Place Dr, Detroit, MI 48207 

7] Yes 

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? 

Report data source(s) used, offering price(s), and date(s). 

DOM 52;Subject property was offered for sale on 04/22/2024 for $349,000. The data source is Great Lakes 

#60302051 

| [I did 1] did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not 

performed. 

J Yes [] No 

Data Source(s) 

Contract Price $ 

Date of Contract 

Is the property seller the current owner? 

Tel Tro 

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the client? 

If Yes, report the total dollar amount and describe the items to be paid. 

Note: Race and the racial composition of the neighborhood are not appraisal factors. 

Neighborhood Characteristics 

Condominium Unit Housing Trends 

Condominium Housing | 

Present Land Use % 

Location | X | Urban 

Suburban 

Rural 

Property Values, 

Increasing 

|X| 

Stable 

Declining 

PRICE 

AGE 

| One-Unit 

80.0 

% 

BuiltUp | X | Over 75%|__| 

25-75% 

Under 25%] Demand/Supply| 

| Shortage 

| X| 

In Balancq__|

Page 3

Sum

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Page 1

vide 

Coleman A. Young Municipal Center 

Phone: (313) 628-0722 

d/or 

2 Woodward Avenue, Suite 105 

Fax: (313) 224-4576 

Detroit, Michigan 48226 

www.detroitmi.gov 

emer 

TOKATLIAN, ROSEMARY 

200 RIVER PLACE LOFTS UNIT #14 

DETROIT MI 48207 

RE: 

2025 

MARCH BOARD OF REVIEW PETITION NUMBER: 

M-008232 

| 

The March Board of Review has considered the appeal on the 2025 assessment for the below described property 

and concluded that: 

FINDING OF FACTS: 

1. 

Parcel Number: 

27250023. 

2. 

Property Address: 

200 RIVER PLACE 14/112 

3. 

District: 

5 

4. 

Property Classification: 

407 

(RESIDENTIAL CONDOMINIUMS) 

NEZ Homestead .5 

6. 

Principle Residence Exemption: 

100% 

5. 

Property Legal Description: 

S GUOIN UNIT 14WAYNE COUNTY CONDOMINIUM SUB PLAN NO. 573 A.K.A. 200 RIVER PLACE LOFTS L32689 P16-84 DEEDS, 

WCR 13/348 1.79% 

6. 

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

2 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: 

Adjustment granted due to market and/or condition. 

Before Appeal 

After Appeal 

2025 

Assessed Value 

275,200 

163,200 

2025 

Taxable Value 

275,200 

163,200 

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. 

2 heperty Classification appeal may only be made for the current year. Such appeal may be filed with the 

ate 

Tax Commission, PO Box 30471, Lansing, 

MI 48909-7971 

by June 30th 

of the current year. 

Sincerely, 

City of Detroit Board of Review 

COFD / 

0000865 

/ 0008049. 

a 

Ce Sa 

raat 

SORRELL 

TR Se WE 

tv 

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Rosemary

M.I.

Last Name/Company Name

Tokatlian

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

200 River Place Drive, #14

City or Town

Detroit

State

Michigan

ZIP Code

48207

Telephone Number

313-779-8319

Fax Number

E-mail Address

rosetokatlian@gmail.com

Section 2: Petitioner’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

How many parcels are you appealing?

1

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

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

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

200 River Place 14/112

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48207

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

1. Property was purchased in 2024 at $298,500 creating a true cash value of $298,500 and an assessed value of $149,250.

2. Property was purchased through an arms length transaction.

3. Property was purchased at market value. 

4. Professional property appraisal report indicates value at $300,000 as of 12/31/24. 

5. Requesting adjustment to assessed value.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 27250023

Classification of Property:

Personal

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

326400

Current Taxable Value as established by the BOR:

163200

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

300000 

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

150000

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

150000

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence

Page 4

STATE

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