Sandy McFiddish, LLC, Petitioner V City Of Ypsilanti, 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 

Sandy McFiddish, LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003414 

 

City of Ypsilanti, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

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

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

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

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 as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

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

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

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, unless 

otherwise indicated, 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 Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003414 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By 

 

 

Entered: May 20, 2025 

sy 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

tarsi 

DIRECTOR 

SANDY MCFIDDISH, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

| 

MOAHR Docket No. 24-003414 

CITY OF YPSILANTI 

| 

Respondent. 

| 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in CITY OF YPSILANTI, WASHTENAW 

County. 

2. 

Parcel Number: 1111-1140-415-011 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

| Tax year 

Assessed Value (AV) | Taxable Value (TV) 

12024 

120,900 

94.500 

12024 

121.800 

97 429 

4. The values for the property identified above as stipulated by the parties for 

settlement puiposes are: 

Tax year 

True Cash Value 

[AV 

TV 

2024 

180,000 

[50,000 

30,000 

2025 

185,580 

[52.790 

92.790 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

| 

| 

| 

| 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a sae Judgment including, but nat limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST, LANSING, MI 48933 - 517-335-8780 

PO BOX 30232, LANSING, MI 

48903 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48908

Page 2

MOAHR Docket No. 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

lj 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, compicte the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree lo the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree 

t o the withdrawal of tax year(s) 

A 

ive or, if none, Petitioner: 

Printed Name David R. Faniera 

| 

Date: 5/5/25 

Signature of Respondent's authorized representative: 

Printed Name: Courtney Borden 

Date: 

5/5/25 

|

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

tarsi 

DIRECTOR 

SANDY MCFIDDISH, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

| 

MOAHR Docket No. 24-003414 

CITY OF YPSILANTI 

| 

Respondent. 

| 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in CITY OF YPSILANTI, WASHTENAW 

County. 

2. 

Parcel Number: 1111-1140-415-011 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

| Tax year 

Assessed Value (AV) | Taxable Value (TV) 

12024 

120,900 

94.500 

12024 

121.800 

97 429 

4. The values for the property identified above as stipulated by the parties for 

settlement puiposes are: 

Tax year 

True Cash Value 

[AV 

TV 

2024 

180,000 

[50,000 

30,000 

2025 

185,580 

[52.790 

92.790 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

| 

| 

| 

| 

8. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a sae Judgment including, but nat limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST, LANSING, MI 48933 - 517-335-8780 

PO BOX 30232, LANSING, MI 

48903 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48908

Page 2

MOAHR Docket No. 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

lj 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, compicte the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree lo the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree 

t o the withdrawal of tax year(s) 

A 

ive or, if none, Petitioner: 

Printed Name David R. Faniera 

| 

Date: 5/5/25 

Signature of Respondent's authorized representative: 

Printed Name: Courtney Borden 

Date: 

5/5/25 

|

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 

MAY 

05 2025 

MICHIGAN TAX TRIBUNAL 

Docket Number: 24-003414 

Parcel ID: 11-11-40-415-011 

Address: 423 

W Forest Ave, Ypsilanti, MI 48197 

Jurisdiction: City of Ypsilanti 

Zoning: CN - Commercial Neighborhood 

School District: Ypsilanti Community Schools 

Tax Year: 2024 

The Washtenaw County Equalization residential sales study for tax year 2024 determined an increase of 

12% in market value. The Market Approach or Sales Comparison Approach to value is the most well- 

known and practiced method for valuing real estate. The essence of this approach is the principle of 

substitution; that is that a buyer will pay a price for a particular property that is comparable with the 

prices currently being paid for similar properties in similar locations. 

The assessor recognizes that it is only the rare coincidence that any two properties are exactly alike. An 

adjustment process is generally required to compensate for the differences between comparable data used 

by the assessor and the subject property being valued. Other factors, in addition to physical differences, 

which bear upon the value of property, include the time of sale, zoning, available financing and interest 

rates, terms circumstances of the sale and location. All the considerations that can affect property value 

must be factored in and adjusted for in the Sales Comparison Approach.

Page 2

2024 Value Determined by The Board of Review 

Value Type 

Estimated TCV 

$241,800 

Area Data: 

The subject is located within Washtenaw County in the City of Ypsilanti. The city is located 10 miles 

from the City of Ann Arbor and 33 miles from the City of Detroit. Ypsilanti is an easy commute for 

residents, employees, students, and business travelers. Detroit Metro Airport is fifteen miles to the east. 

The University of Michigan, a nationally known educational and medical facility, is located nearby in 

Ann Arbor and the City of Ypsilanti is home to Eastern Michigan University. 

Property Description: 

The subject property is an improved multi-family structure originally constructed in 1870. The total 

building area is approximately 3,692 sq. ft., situated on a 0.20-acre lot (66° x 132°). The property features: 

» 

Public water/sewer 

« 

Standard utilities (gas, electric) 

e 

Asphalt shingle roof, vinyl! siding 

¢ 

Assessor ECF indicates multi-family/apartment use at a factor of 1.435 

Permit history roof replacement 1998. 

Approach to Value: Sales Comparison Approach 

Using recent arm’s-length sales of comparable multi-family properties in the Ypsilanti area, an opinion of 

market value will be established considering factors like location, condition, unit count, and square 

footage. 

The following analysis compares the subject property at 105 N. Hamilton to three recent arm’s-length 

sales of similar multi-family/apartment-style buildings located within the City of Ypsilanti. All sales have 

occurred within the past 18 months and were verified as valid market transactions. 

Transactional Adjustments: 

The three comparable properties were sale transactions considered to be arms-length market sales with 

ordinary buyer and seller motivations. A 5% adjustment was applied to the comparables as the subject 

property was part of a multiparcel sale.

Page 3

Summary of Building Characteristic Adjustments: 

Adjustments were applied to the comparable sales to account for differences in key building 

characteristics, ensuring a more accurate reflection of the subject property’s market value. The following 

outlines the specific changes made: 

[1 Square Footage: 

» 

Adjustments were made when the subject differed from a comparable by 100 square feet or more. 

«Comparables 

1 

is larger than the subject and received a negative adjustment of $30 per square 

foot over the difference. 

« 

Comparable 2 and 3 being smaller than the subject, received positive adjustments to reflect the 

added value of the subject's greater living area. 

|. Bathroom Count: 

« 

Comparables 1,2,3 lacked additional bath count beyond what is present in the subject property. 

«A positive adjustment of $2,800 was applied for a full bath and $1,400 to account for a half bath. 

[1 

Air Conditioning: 

« 

Comparable 2 was the only property with central air conditioning, resulting in a negative 

adjustment to reflect its superior utility compared to the subject. 

[J Garage Presence: 

« 

Comparable 2 did not include garage space, while the subject does. 

«Comparable 2 received a positive adjustment to align with the subject’s garage and associated 

value impact. 

{1 Time/Market Adjustment: 

oA positive time adjustment was applied to all comparables to reflect a 10% annual appreciation in 

market value from the sale date of each comparable to the valuation date of December 31, 2024. 

This adjustment ensures that all comparable sale prices are brought to current market conditions. 

[1 Condition Adjustment: 

+» 

None 

These adjustments align each comparable more closely with the subject property, supporting a

Page 4

1"

Page 5

Docket

Page 6

p

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

Sandy McFiddish, LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003414

City Of Ypsilanti, 

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:

May 27, 2025 

HEARING TIME:

4:00 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

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. 24-003414

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. A party is 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 dressing in appropriate clothing for in-person 

hearings. 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 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 the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted 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 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.

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 a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing.

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

Sandy McFiddish, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003414

City Of Ypsilanti,

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. 24-003414

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: September 30, 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

Sandy McFiddish, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003414

City Of Ypsilanti,

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

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

,t 

/ 

.1^-'//,.-- 

///

.',/_ //t- i,,(/ 7/_.\ _a//

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

SMALL CTAIMS DIVISION

MOAHR DOCKET NO. 24-003414

Sandy McFiddish LLC

Petitio ner,

City of Ypsila nti,

Respondent,

STATE OF MICHIGAN

COUNTY OF WASHTENAW

Courtney Borden affirms that on September 18, 2024, she served a copy of Respondents answer upon

the following:

Michigan Tax Tribunal

PO Box 30232

La nsing, Ml 48909

David Fantera

PO Box 723

Brighton, Ml 48116

Via first class mail with sufficient postage fully prepaid thereon

,/1

L-.t1,

Courtney Borden,

City of Ypsilanti, Assessing Department

l South Huron Street, Ypsilanti, M148197

PROOF OF SERVICE

Page 2

ParceI Number: 1111-11-40-415-011

Jurisdiction: 

CITY OF YPSILANTI

County: WASHTENAW

Printed on

09 / t6 /2024

Prcnt.

Trans.

100. 0

0.0

0.0

0.0

Status

C]-OSED

SANDY MCFIDDISH L],C

206 N HURON ST

YPSILANTI MI 4 819]

l Eactors *

Descrrption Frontag€ Depth Eront Depth

66.00 132.00 1.0000 1.0714

66 Actual Plont Eeet, 0.20 Tota] Acres

AVERAGE I-OT SIZE IS

Rate gAdj. Reason 

Value

7 6? 100 

54,235

Total Est. Land Value = 

54,235

Land value Estimates for Land Table 0002?.2? UNI1ERSITY VII,LAGE APTS

vrork Description fo! Permit P-BLDG-98-0363, rssued 10/12l1998: RE-RooF PER CoDED

REQUIREMENTS TO INC],UDE NEW ICE GUARD, VENTS, ETC

Taxable

Value

94,500C

90,000c

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Ypsilaoti, County of

liashtenaw, Michigan

145,000s

**+ Information herein deemed rellable but not guaranteed*aa

Grant or

Grantee

Sa Ie

Pr ice

SaIe

Date

Inst.

Type

Terns of Safe

Liber

& Page

Veri fied

By

KI1AILANY, ASAD S. _]-AURA A

SANDY MCFIDDISH LLC

455,000

at/ 29 / 202L

PTA

19-MUITI PARCEL ARM'S IE

PROPERTY TRANSEER

KHAILANY, LAURA TRUST

KHAILANY, ASAD S._ LAURA

0

0s/75/2019

PTA

14-INTO/OUT OT TRUST

PROPERTY TRANSFER

KHA]LANY ASAD

KHAILANY, 1AURA TRUST

0

05/04/2A16

tiI

14-INTO/OUT OT TRUST

PROPERTY TRANSFER

MCCANN

COLE

0

02/16/7961

WD

12-FROM LENDING ]NSTTTUT

119 0 - 110

PROPERTY TRANSFER

Property Address

Cf ass : COMMERCIAI-IMPROV

Zoning: CN (*

Building Permit (s)

Date

llumber

School: YPSILANTI SCHOOL DISTRICT

CAR PORT

7A / t2 /1998

P-BlDc- 98 -03 63

105 N HA.},IILTON ST

P. R. E. 

01

His t . Dist: X

Ownetrs Name/Address

l,lAP *: K-2 9-2 (A)

2024 EsL Tcv 241,723 TCV/TFA: 65.41

x

Improved

PubIic

Improvenents

Tax Description

roLD sID - 11 11-010-29?-00 YP CITY

1-I{268 I,D COM AT PT ON W 

',1N8 

HAM]I,TON ST

33 RDS 6 IN N OF}I 1INE MICHIGAN AVE, TII W

8 RDS, TH S 4 RDS, TH E 8 RDS, TH N 4 RDS

10 BEG.

Corunents / Influences

x

x

Dirt Road

cravel Road

Paved Road

Stolm Sewer

Side$ralk

lla ter

Sewer

E lect ri c

Gas

Curb

street rights

Standard Utillties

Underground Utj.ls.

Topography of

Site

Year

Building

VaIue

Assessed

Value

Board of

Review

Tribunal /

Other

Level

Ro]. L ing

Lo!,,

High

Landscaped

Swanp

wooded

Pond

!laterfront

Ravi.ne

llet land

Flood Plain

2024

93,800

120,900

120,900M

Who

Whe n

l,llha I

2023

29,540

124 | 200

153, ?00

15 3, 700M

90,000r

2022

29,1AA

t24 | t00

153,200

sAD 0l /01/2009 INSPECTED

ss 10,/ 0 6/2 00 3 rNsPEcrED

ss 0 5 / 11/2005 ENTERED

202L

29,100

119,900

t-49,000

64,8BlC

1-

----]-

I

1

il

I

T

rl

at I

Iandl

va Iue I

2'7 ,1001

I

145,000T1

i

Page 3

t

o

z

,

tt

I

7(t

\

52,75

,/,qnu fot/' 5f

\

\

LC,

l\

N

\

J

f

N

Parcel Number: 

1111-11-40-415-011 

Printed on 

09/16/2024 

YE775 4 J 

/32° 

a 

ABUL TON ST 

52.75 

FERRE. ST 

*** Information herein deemed reliable but not guaranteed***

Page 4

Residential Building 1of 

1

Parcel Number: 1111-1I-4 0-415 -011

Printed on

a9/16/202A

Building Type

(3) Roof (cont. )

(11) Heat ing /Cool. ing

(15 ) Built-ins

(15 ) Fireplaces

116 ) Po!ches/Decks

(17 ) Garage

Single Fanily

Mobile Home

To!.rn Hone

Dupfex

A-Frane

Eavestrough

Insuf ation

Gas

I{ood

orl

CoaI

Elec.

Steam

0 Eront Overhang

Forced Air rr/ o Ducts

Eor:ced Air w/ Ducts

Eorced Hot Water

Electric 

Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric WaII Heat

Space Heater

Eorced Heat & CooI

Heat Pump

No Heating/Cooling

0 Other Overhang

t:

Wood Eranre

(4 ) Interior

Burlding Style:

5+ UNIT

Dr y!,/a 11

Panefed

Plaster

wood T&G

Trim & Decoration

Remodeled

0

f,:,-

ord

Min

Condition: 

Good

Si ze of Closets

I'q

Ord

Smal t

Room Li st

Door s

); SoLid

H.C

Central Air

Basement

1st FIoor

2nd Eloor

Bed r ooms

(5) Eloors

112 ) Elect r ic

Kitchen:

Other:

Other:

0 A.nps Service

E

No. /Oua1. of F-ixtures

(1) Exterior

Ex

ord.

Min

tJood/ ShingIe

Afuminum/VinyI

Brick

Br.ick/Siding

Insulation

(6) Cellings

No. of Elec. Outlets

Man y

Eew

{13) Plunl]]lng

(: ) l,llndows

(l ) E)rcavation

1

Average Fixture (s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, ManuaI

Sofar Water Heat

No Plumbing

Extra Toilet

Extra Sink

separate Shower

Ceramic Tile Floor

Ceiamic Tile wains

Cer:amic Tub Alcove

Vent Fan

Many

Avg.

Few

La rge

Avg.

Sma1l

Basement:1816 S. E.

Crawl: 0 S. E.

Slab:56 S. E.

Height to Joists: 0.0

Wood Sash

Metal Sash

Vrnyl sash

Double Hung

Horiz. Slide

Casement

Double class

Patio Doors

Storms & Screens

(8 ) Basement

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

(9) Basement

Page 5

a9/16/202

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

It-tt'rto't7,5' 

ot/

GRETCHEN WHITMER

GOVERNOR

STATE oF MtcHtcAN

OEPARTMENT OF TICENSING AND REGULATORY AFFAIRS

LANSINC

MARLON I. BROWN. OPA

OIRECTOR

Sandy McFiddish, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-0034'14

City Of Ypsilanti,

Respondent.

NOTICE OF DOCKET NUMBER

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

number has been assigned to that petition. The assignment ofthe 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.

Tribunal Clerk

Entered: September 10, 2024

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

MICHIGAN TAX TRIBUNAL . 6,11 W. OTTAWA ST., LANSING, MI 48933 . 517-335.9760

PO BOX 30232, IANSING. Ml 48909 Other Caniers: 2407 N. GRAND RIVER AVE., LANSING, Ml 48906

RECEIVED

SEP i I 2024

By:

PROOF OF SERVICE

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. 24-003414

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Ypsilanti (WASHTENAW)

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

Courtney

M.I.

Last Name

Borden

Firm Name (if any)

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

One S Huron St

City or Town

Ypsilanti

State

Michigan

ZIP Code

48197

Telephone Number

734-483-7117

Fax Number

E-mail Address

cborden@cityofypsilanti.com

Section 3: Subject Property Information

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

No

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

The subject property's 2024 SEV represents 50% of TCV and has been uniformly assessed.

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? 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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

NA

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

NA

Under what statutory section was the Taxable Value uncapped?

NA

NA

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

NA

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? 

No

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:

NA

List the date the exemption was denied:

NA

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: 

Real

Commercial

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

Parcel Identification Number:

11-11-40-415-011

Classification of Property:

Real 

Commercial

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

120900

Current Taxable Value as established by the BOR:

94500

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

241800

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

120900

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

94500

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Courtney Borden

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML. 

Last Name/Company Name 

SANDY MCFIDDISH, LLC 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Ml 

48197 

Telephone Number 

Fax Number 

1 

269-449-0144 

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

dfantera@fanteralaw.com 

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

MI 

) 

First Name 

il 

Last Name 

David 

R. 

Fantera 

Firm Name (if any) 

i 

David R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

(734) 417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves* 

[] Now 

appealing? 

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

1 

*If no, you must file separate appeals for each non-contigucus or non-adjeining 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) 

G4 True Cash and Taxable Value 

1 Poverty Exemption 

[0 Taxable Vatuge Only (calculation) 

{] Disabled Veterans Exemption 

[3 Uncapping of Taxable Value 

{] Eligible Manufacturing Personal Property (ESA) 

[J] 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 

Owner and the City agreed to certain numbers in 2023. There is no way the numbers 

have increased by this much one year. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

- Did you protest the assessment at a Board of Review (BOR)? [i] Yas 

[i] No 

if Yes, check which BOR you attended AND attach the BOR decision: wi March 

[| 

July 

I} December 

If No, check the applicable reason(s): 

[| 

Not required to attend 

[Im Assessment Change Notice was not received by Petitionar 

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

[I] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapplng

Page 3

por, 

lai 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

1111-11-40-415-011 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Currant Assessed Value (alse known as State Equalized Value) as established by the BOR: 

120,900 

Current Taxable Value as established by the BOR: 

94,500 

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

180,00 

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

90,000 

if you believe the Taxable Value differs from your contention of Assessad Value, enter your contention of Taxable Value, 

90,000 

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

Parael Identification Number: 

1111-11-40-415-011 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

7] 

Agricultural Eg 

Industrial 

Residential! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-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 I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a

Page 5

03/28/2

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

Sandy McFiddish, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003414

City Of Ypsilanti,

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: September 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

Sandy McFiddish, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003414

City Of Ypsilanti,

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: September 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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default, 

Section 1: Petitioner’s Contact Information 

First Name 

ML. 

Last Name/Company Name 

SANDY MCFIDDISH, LLC 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Ml 

48197 

Telephone Number 

Fax Number 

1 

269-449-0144 

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

dfantera@fanteralaw.com 

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

MI 

) 

First Name 

il 

Last Name 

David 

R. 

Fantera 

Firm Name (if any) 

i 

David R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

(734) 417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you | [7] ves* 

[] Now 

appealing? 

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

1 

*If no, you must file separate appeals for each non-contigucus or non-adjeining 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) 

G4 True Cash and Taxable Value 

1 Poverty Exemption 

[0 Taxable Vatuge Only (calculation) 

{] Disabled Veterans Exemption 

[3 Uncapping of Taxable Value 

{] Eligible Manufacturing Personal Property (ESA) 

[J] 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 

Owner and the City agreed to certain numbers in 2023. There is no way the numbers 

have increased by this much one year. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

- Did you protest the assessment at a Board of Review (BOR)? [i] Yas 

[i] No 

if Yes, check which BOR you attended AND attach the BOR decision: wi March 

[| 

July 

I} December 

If No, check the applicable reason(s): 

[| 

Not required to attend 

[Im Assessment Change Notice was not received by Petitionar 

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

[I] Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapplng

Page 3

por, 

lai 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

1111-11-40-415-011 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Currant Assessed Value (alse known as State Equalized Value) as established by the BOR: 

120,900 

Current Taxable Value as established by the BOR: 

94,500 

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

180,00 

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

90,000 

if you believe the Taxable Value differs from your contention of Assessad Value, enter your contention of Taxable Value, 

90,000 

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

Parael Identification Number: 

1111-11-40-415-011 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

7] 

Agricultural Eg 

Industrial 

Residential! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

i 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-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 I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a

Page 5

03/28/2

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.