Smoke Porterhouse 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 

Smoke Porterhouse LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003419 

 

City of Ypsilanti, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

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%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003419 

Page 2 of 2 

 

(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, 

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 19, 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

GRETCHEN WHITMER 

GOVERNOR 

SMOKE PORTERHOUSE LLC 

Petitioner, 

v 

CITY OF YPSILANTI 

) 

Respondent. 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 24-003419 

| 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in CITY OF YPSILANTI, WASHTENAW 

(VALUATION) 

2. 

Parcel Number: 1111-11-40-401-008 

ORLENE HAWKS 

DIRECTOR 

County. 

(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) 

2024 

172,700 

136,500 

2025 

180,600 

140.731 

] 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

TAV 

TV 

2024 

268,000 

134,000 

134,000 

2025 

276,308 

138,154 

138,154 

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.) 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

| 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, M| 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48306 

| 

|

Page 2

MOAHR Docket No. 24-003419 

Page 2 of 2 

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

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, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

i 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

a 

Signature o 4% 71 Pr or, if none, Petitioner: 

Printed Nard 

©: David R. Fanlera 

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

GRETCHEN WHITMER 

GOVERNOR 

SMOKE PORTERHOUSE LLC 

Petitioner, 

v 

CITY OF YPSILANTI 

) 

Respondent. 

STATE OF MICHIGAN 

LANSING 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 24-003419 

| 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. The subject property is in CITY OF YPSILANTI, WASHTENAW 

(VALUATION) 

2. 

Parcel Number: 1111-11-40-401-008 

ORLENE HAWKS 

DIRECTOR 

County. 

(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) 

2024 

172,700 

136,500 

2025 

180,600 

140.731 

] 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

TAV 

TV 

2024 

268,000 

134,000 

134,000 

2025 

276,308 

138,154 

138,154 

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.) 

6. 

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

the execution of a Consent Judgment including, but not limited to, the joint payment 

| 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, M| 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48306 

| 

|

Page 2

MOAHR Docket No. 24-003419 

Page 2 of 2 

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

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, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

i 

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

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

a 

Signature o 4% 71 Pr or, if none, Petitioner: 

Printed Nard 

©: David R. Fanlera 

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

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

Smoke Porterhouse LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003419

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:

3:00 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. 24-003419

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. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there

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

Smoke Porterhouse LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003419

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. 24-003419

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

Smoke Porterhouse LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003419

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

Page 4

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

MICHIGAN TAX TRIBUNAL

SMATT CLAIMS DIVISION

MOAHR DOCKET NO. 24-003419

Smoke Porterhouse LLC

Petitioner,

City of Ypsilanti,

Respondent,

PROOF OF SERVICE

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

Lansing, Ml 48909

David Fantera

PO Box 723

Brighton, Ml 48116

Via first class mail with sufficient postage fully prepaid thereon

1)

courtney Borden

o

ing Department

city of Ypsilanti,

ss

l South Huron Street, Ypsilanti, M148197

v/

Page 2

Palce1 Numbe!

G!a;to. 

-

RETAIL_APT (2)

1111-11-4 0-4 01-008

-lE!ant.e

09 / L6 /2424

Jurisdiction: 

CITY OE YPSILANTI

County: WASHTENAW

-TT...s of sale

L-

IMAT?EO A. MEI,OSI REV. TRU

SI"IOI(E PORTERHOUSE LI,C

lLiber

l. r"q.

lverified

t-

IBY

=]__

IPROPERTY TRANSFER

I

IPRoPERTY TRANSFER

BRYANT WAYNE J, TRUST

REDDING TRANCIS

HAAB OSCAR

Pioperty Address

2 N HURON ST

Sa Ie

Date

03/09 /2021,

ou 05 /n2o

09/19 /2000

1.U15/1998

) lBuildins

lcAR PoRr

lcAR PoRT

I

IMAsoNRY

I

03lAPPRoAcH

Estimates

l1qee-1o

l1B3't-121

Date

wtu2oo,

12 / lU2o05

ou 14 / t999

09/19/1991

IOTHER 

I

tl

INOT VER]FTF]D 

I

Nrrhbcr 

lsta t us

I

PBLDG-09-0028 ICLOSED

I

PBLDG-04-0275 ICIOSED

I

PEI,EC- 99-OO S 2 ICLOSED

97-104? 

ICLOSED

Sale I

2s2,5001

t5r;561-1

rst-obtl

140,0001

Prcnt.

Trans.

1oo. o

1oo. o

1oo. o

100.0

LIVING TRI

-----

who

MATl'Ear A

BRYANT WAYNE J,

REDDING FRAT,IC I S

MELosr REV. TRU I

O3_ARMI S I,ENGTH

21-TIOT I'SED/OTHER

O3-AR!I'S I,EIIGTH

YPSILANTI SCHOOL

E. 

0t 

Hlst. Dlst

I{-,o-rd

lzoning:

DISTR]CT

Permrt (s)

for Land Table 00054.64. COMMERCIAL

JOwner ' s Name/Address

ISMOKE PORTERHOUSE LI,C

lzoo r'r gunol sr

lypsrr.arrr MT 4n r sl

T 

2or4 Esr rc\X4t420

lx Irmprovea I lvacant

TCV/TFA:80.

Tra.rd Vall*

I 

Publ ic

I 

rmprovements

I 

lDir t Road

I lcraver poad

I leavea noaa

I lstorm sewer

I lstae*"rt

lx lw"t",

I lerectric

I 

lcas

I lc,,'t'

I lstreet r,iqhts

I lstanaara Utilities

I lunaerqrouna utits.

I 

TooooraDhv of

I sii"- 

-

I lnorrtnq

I 1r.."

I lHiqt

I 

llandscaped

I lswamp

I 

twoooeo

* Eactols * 

AIERAGE I-oT sIzE

Desc!iption Frontage Depth Eront Depth Rate gAdj. Reason

41.08 s2.00 1.0000 1.0000 1060 100

41 Actual Front Feet, 0.05 Total Acres 

Total Est. Land value =

Vafue

43,545

43,545

]S

Tax Description

orD sID I1 1I-030-176-10 \pc 2vt-241

REWRITE PER WD I,3969 P'762 YPC 2W-241

AT INTERSECTION E,/],N HURON AND N/LN

MTCHIGAN A!'E, TB NOR1H 51.83 'T, 

TH

41.08 FI, TH SOUTH 52 ET, TH WESI TO

POB. PT OF IOT 176 ORIGINA], PIAT

Corfu'nent s / Inf Iuence s

BEG

I{olk Descliption for Permlt PBIDG-o9-0028, Issued 03/12l2009: INSTAILATToN oF

HANDRAIL. ALL WORK TO MEET AI], CODE REOUIREMENTS.

Iiork Description for Permit PBLDG-04-0275, lssned L2/L2/2005: 6 NORTH HURON

(CORNER N HURON & MICHIGAN AVE.) 

COMMERICAI: REPLACE AI{NING EABRIC ONIY.

USING SA.tilE FRA},!ING. NOTE: EABRIC MUST BE ELAME RETARDENI.

liork Description fol Pelmit PELEC-99-0082, Issued 04l14l19991 APT r*2 on]y ---

BRING UP TO CODE NEW CIRCUI1S, OUTI,ETS, MISC WIRING, PIXTURES, SWITCHES,

SUB-PANEIS ETC

EAST

THE

I Pond

I

lwetland

lelood Ptain

lThe Equalizer. copyrisha Tat19-9 - 2o0t.l

llicensed To: Crty of ypsilanti, County of I

lwdshtenaw. l.ri .h i dan 

I

rri Infolnation h€rein deemed teliabte but not guaranteed*+4

Assessed

Value

tl, JOA

fi4;oon

-JZT/6T

Board ofl

I

1'12 t11OMl

r: 4,fiIMI-

13 9, 300M1

140,200M1

130, ooor

130, OO0T

129, OOOT

when

ruot/1998

t{hat

II.ISPECTED

12024

I-

12023

t_

t2022

12o21

Land

VaIue

21,800-

t4,8oo-

14,800-

14, SOO-

Bui Iding I

r50,9001

1r9,2001

lr;soo f

125,4001

Tribuna-I /

other

Taxable

Value

13 6, 5 0OC

130, OOOS

13 O, OOOS

1r r, ooos

Printed on

J

EI*

tr,

Page 3

Parce.I Nlrmber: 1 1 1 1 - 1 1 - 4 0 - 4 0 1 - 0 0 8 , I-and Image

Printed on 

A9/16/2A24

41.08'

c.)

oq

r)

0.05ac

41.08'

f.l

'$

F

U)zoEf:f

IF

d.

z

MICHIGAN AVE

sk.rch by Ap.x Sldch

*i\ 

Inforrnation 

herein deened reliable 

br.rt not ouaranteed**+

I

Page 4

I

conLnercial/lndustrial Building/Section 1 of 2

Parcel Number: 1111- 11-4 0-4 01-00I

Printed on

a9 / 16 /2A24

Desc. of Bfdg/Section:

Cafculator Occupancy:

t-

Stores - Retall

41 5'

2 STY

ESMT

CIass: C

Floor Area: 2,158

6ross Bldq Area: 4, 316

S tor ies Above Grd: 2

Averaqe Sty Hght : 12

Bsmnt l,ia1l Hght : B

Depr. Table

Effective Age

Physical EGood:

Func. BGood :

Economlc Zcood:

2Z

40

45

100

BO

Construction Cost

High

** ** Calculator Cost Data **

Qual-ity: Average

Heat#1: Package Heating & Cooling

Heat#2: Electric, CabLe or Baseboard

Ave. SqEt/Story:1079

Ave. Perimeter: 18?

Has Elevators:

100

0:l

*** Basement lnfo ***

A!ea: 215 B

Pe!imeter: 18?

Type: Storage Basenent

Heat:

Area

T ype

Type

* Mezzanine Tnfo *

*1:

+1: office

*2:

*2: office

* spr inkler rnfo r

Average

(No Rates )

(No Rates )

Type:

1915

1981

Year Built

Remode led

Overall Bldg

Height

Conunents:

4,3t6 S0 FT

(l) Excavation/Site Prep:

(l) Interior:

( 11) Electric and Lightinq:

(39) Miscellaneous:

(2) Foundation:

Foot ings

(8) Plumb.rng:

Outlets:

Eir.tures:

Poured Conc

Brick/Stone

BIock

Many

Typical

Few

None

I

Few

Average

Many

Unfinished

Typical

x

Eew

Average

Many

Un f ini she d

Typical

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower StaIIs

Toilets

UrinaLs

Wash BowIs

Water Heaters

Wash Eountains

l,iater Softeners

EIex Condult

Rigid condu.it

Armored Cable

Non-Metalic

Bus Duct

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

14) Eloor Structure:

(40) Exterior Wall

Thickness

Bsmnt Insul

(9) Sprinklers:

(13 ) Roof Structure: 

Slope=o

(5) Eloor

Page 5

Cor,ner

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

// tt- ./a -t/a/-cv{

GRETCHEN WHITIVER

GOVERNOR

STATE oF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

I\4ARLON I, BROWN, DPA

DIRECTOR

Smoke Porterhouse LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003419

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 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.

By: Tribunal Clerk

Entered: September 10, 2024

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

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

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

representatives.

By: Tribunal Clerk

I\,4ICHIGAN TAX TRIBUNAL . 6,11 W, OTTAWA ST., LANSING. MI 48933 . 517-335-9760

PO BOX 30232. LANSING, l\.41 48909 Other Caniers: 2407 N. GRAND RIVER AVE., LANSING, Ml 48906

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. 24-003419

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?

NA

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:

11-11-40-401-008

Classification of Property:

Real 

Commercial

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

172700

Current Taxable Value as established by the BOR:

136500

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

345400

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

172700

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

136500

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

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

SMOKE PORTERHOUSE, LLC 

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

206 NORTH HURON STREET 

269-449-0144 

City or Town 

State 

ZIP Code 

YPSILANTI 

Ml 

48197 

Telephone Number 

Fax Number 

dfantera@fanteralaw.com 

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

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

| 

(734) 417-1336 

First Name 

M.I. 

Last Name 

David 

R. 

Fantera 

Firm Name 

(if an; "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 

dfantera@fanteralaw.com 

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

Section 3: Subject Property information 

1 

How many 

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

parcels are you | [7] ves* 

No** 

appealing? 

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

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

MARLON I. BROWN, DPA

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

an that apply) 

DIRECTOR 

{# True Cash and Taxable Value 

[71 Poverty Exemption 

{3 Taxable Value Only {catculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5; Explain the Reason for this Appeal 

$50,000 per apartment, 

Section 6: Jurisdictional issues 

Year(s) you are appealing; 

2024 

Dict you protest the assessment at a Board of Review (BOR)? w)} Yes 

[m8] No 

If Yes, check which BOR you attended AND attach the BOR decision: [yf] March 

[] July 

[[] December 

If No, check the applicable reason(s): 

[1] Not requirad to attend 

[I] Assessment Change Notice was not received by Petitioner 

| Appealing a purperted Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 

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

Appealing within 36 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information «use ine multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

1111-11-40-401-008 

Classification of Property: 

Real 

Personal 

(check one) 

Agriouitural 

Commnercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

172,700 

Current Taxable Value aa established by the BOR: 

136,500 

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

200,000 

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

100,000 

1f you beileve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

100,000 

Section 8: Classification Information “Only the Mi Dep’t of Treasury may appeal this Issue to the Trlbunal* 

Parosi Identification Number: 

1111-11-40-401-008 

Current Classification of Property as established by Bousrd of Review: 

Real 

Personal 

(check one) 

[i 

Agrioultural vi 

industrial 

Residential 

Timber-Cutover 

 Davelopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Parsonal 

(check one) 

4 

Agricultural 

Commarclal 

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 Principal Residence Exemptlon of at least 50% as of the date of the filing of this petition? 

[nj Yes 

No 

Ara you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

4 No 

If you answered yes to sither or both of the above questions, you are nof required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention, 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine

Page 5

0372

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

Smoke Porterhouse LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003419

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

Smoke Porterhouse LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003419

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

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner’s Contact Information 

First Name 

M.I 

Last Name/Company Name 

SMOKE PORTERHOUSE, LLC 

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

206 NORTH HURON STREET 

269-449-0144 

City or Town 

State 

ZIP Code 

YPSILANTI 

Ml 

48197 

Telephone Number 

Fax Number 

dfantera@fanteralaw.com 

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

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

| 

(734) 417-1336 

First Name 

M.I. 

Last Name 

David 

R. 

Fantera 

Firm Name 

(if an; "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 

dfantera@fanteralaw.com 

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

Section 3: Subject Property information 

1 

How many 

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

parcels are you | [7] ves* 

No** 

appealing? 

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

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

MARLON I. BROWN, DPA

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (check 

an that apply) 

DIRECTOR 

{# True Cash and Taxable Value 

[71 Poverty Exemption 

{3 Taxable Value Only {catculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5; Explain the Reason for this Appeal 

$50,000 per apartment, 

Section 6: Jurisdictional issues 

Year(s) you are appealing; 

2024 

Dict you protest the assessment at a Board of Review (BOR)? w)} Yes 

[m8] No 

If Yes, check which BOR you attended AND attach the BOR decision: [yf] March 

[] July 

[[] December 

If No, check the applicable reason(s): 

[1] Not requirad to attend 

[I] Assessment Change Notice was not received by Petitioner 

| Appealing a purperted Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 5) 

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

Appealing within 36 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information «use ine multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

1111-11-40-401-008 

Classification of Property: 

Real 

Personal 

(check one) 

Agriouitural 

Commnercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

172,700 

Current Taxable Value aa established by the BOR: 

136,500 

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

200,000 

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

100,000 

1f you beileve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

100,000 

Section 8: Classification Information “Only the Mi Dep’t of Treasury may appeal this Issue to the Trlbunal* 

Parosi Identification Number: 

1111-11-40-401-008 

Current Classification of Property as established by Bousrd of Review: 

Real 

Personal 

(check one) 

[i 

Agrioultural vi 

industrial 

Residential 

Timber-Cutover 

 Davelopmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Parsonal 

(check one) 

4 

Agricultural 

Commarclal 

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 Principal Residence Exemptlon of at least 50% as of the date of the filing of this petition? 

[nj Yes 

No 

Ara you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

4 No 

If you answered yes to sither or both of the above questions, you are nof required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention, 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine

Page 5

0372

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.