Stephanie Yostos, Petitioner V City Of Detroit, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 2

MTT Docket No. 25-002551

Page 2 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER OF DISMISSAL

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

Petitioner failed to protest the assessment to Respondent’s March Board of Review, as 

required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable 

power to waive or otherwise disregard statutory filing requirements and deadlines, it has 

no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron 

Twp, __Mich__; __NW3d__ (2025). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 4

MTT Docket No. 25-002551

Page 4 of 6

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee.

Page 5

STATE OF

Page 6

MTT Docket No.

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

Stephanie Yostos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 18, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 18, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 18, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

NEWLIVLOL/ 

SEP.2 2:2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002551 

Section 1: Respondent’s Contact Information 

First Name 

ML 

Last Name 

Mailing Address (No., Street, .0. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Dana 

M.I 

Last Name 

McMurray 

rem 

City of Detroit-Office of the Assessor 

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

2 Woodward Ave., Ste. 804 

City or Town 

Detroit 

State 

ZIP Code 

MI 

148226 

Telephone (31 3) 858-1657 

taxtribunal@detroitmi.gov 

Emali Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Yes 

[1 No 

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

[1 ves 

No 

[J Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

Hf not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The petitioner contends the basis for the appeal is that the assessed and taxable values 

ratios are in conflict with the Michigan Constitution. In Michigan, an Assessor's duty is to 

assess property at 50% 

of True Cash Value (TCV), or market value in other terms, for 

the 2025 assessment year. We believe the subject property is fairly and equitably 

assessed based upon the application of proper assessing principles. 

Also, in regard to the Neighborhood Enterprise Zone certificate, the application was 

issued by the State on February 25, 2025 and processed by the City on May 14, 2025. 

Our records do not indicate an appeal was filed on or before the filing deadline 

(March 10, 2025). State law mandates that the petitioner must appeal to the local Board 

of Review prior to the Michigan Tax Tribunal. Therefore, we are requesting the appeal 

be dismissed. 

Section 5: Jurisdictional Issues 

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

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

No 

If yes, check which BOR Petitioner attended: [] March 

[J suly 

[J pecember 

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

Yes 

(} No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

if yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

ves 

[Ino 

If s0, what Is the Issue date? ¥-_ PUBL RE 025

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [i] Yes 

M No 

If Yes, check which BOR Petitioner attended: [| March 

 [] suly 

[| December 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at 

a BOR? [I] Yes 

i] No 

If Yes, check which BOR Petitioner attended: [J March 

[1 suly 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you belleve the classification should be: 

Real 

Personat 

(check one) 

(] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

23002021.013 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosa! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

306,300 

Current Taxable Value as established by the BOR: 

306,300 

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

600,000 

: 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

300,000 

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

300,000

Page 4

"Michigan Department of Treasury. 

THIS 

IS NOT A TAX BILL 

L-4400 

1019 (Rev, 11-23} 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 {c) and Sec.211.34c, as amended. Thisis a 

model assessment notice to be used by the local assessor. 

. 

FROM: 

PARCEL IDENTIFICATION 

CITY OF DETROIT 

OFFICE OF THE ASSESSOR 

PARCEL NUMBER: 

08007252.012 

2 WOODWARD AVE,, SUITE 804 

PROPERTY ADDRESS: 

2037 11TH ST UNIT 12 

DETROIT, MI 48226 

NAME AND ADDRESS OF OWNER OR PERSON 

PRINCIPAL RESIDENCE EXEMPTION 

i 

NAMED ON ASSESSMENT ROLL 

% Exempt As "Homeowners Principal Residence": 

.00% 

YOSTOS, STEPHANIE 

% Exempt As "Qualified Agricultural Property": 

.00% 

2037 11TH ST UNIT 12 

% Exempt As "MBT Industrial Personal": 

~ 

.00% 

DETROIT Mi 48216 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Qualified Forest Property": 

[] Yes 

x] No 

Exempt As "Development Property": 

I} Yes 

x No 

Legal Description: UNIT 12 WAYNE COUNTY CONDO PLAN NO 1152 "11TH STREET TOWNHOMES" RECORDED

Page 5

Michi

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

Stephanie Yostos,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 18, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002551

Page 2 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

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

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

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: September 18, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

Page 4

MTT Docket No. 25-002551

Page 4 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 5

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

Stephanie Yostos,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

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

found on our website at

Page 6

MTT Docket No. 25-002551

Page 6

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephanie

M.I.

C

Last Name/Company Name

Yostos

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

E-mail Address

jlong@wwrplaw.com

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

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

E-mail Address 

jlong@wwrplaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

2037 Eleventh St.

Unit 12

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48216

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessed and taxable values are at ratios of its true cash value that are in conflict with the Michigan Constitution and the General Property Tax 

Act, MCL 211.1 et seq. Also, the parcel comprising the subject property was created after the State Tax Commission removed from abeyance a Neighborhood 

Enterprise Zone certificate pertaining to the subject property. It does not appear that the parcel was even created before the MBOR met. Petitioner did not receive 

any notice of the parcel's creation for 2025. The only notice it received was on or about June 20, 2025, consisting of a notice pertaining to tax year 2024.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend, Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 23002021.013

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

300000

Current Taxable Value as established by the BOR:

300000

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

400000 

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

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not 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 your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your

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

Stephanie Yostos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 6, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephanie Yostos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002551

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: August 6, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

05/14/2025

The Office of the Assessor 3 1 3-224-30 1 1

Thank you for investing in Detroit.

NEZ Homestead Declaration

For as long as the NEZ-H certificate remains in effect, it is your responsibility to notify your mortgage company

that you will receive TWO tax bills in the summer and TWO tax bills in the winter. One bill is for the land and

the other is for the building(s). Please be advised that failure to pay either tax bill can result in removal of the

NEZ-H designation or tax foreclosure on the property.

Office of the Assessor

City of Detroit

The City of Detroit Offi

Application on

Ifyou have any questions regarding the NEZ Homestead Abatement Program please contact:

NEZ Certificate #:

N2021-013

NEZ certificate expiration date:

12/30/2038

NEZ - Neighborhood En

Property Class: 407

Property Address: 2037 1 1 TH ST UNIT 12

ice of the Assessor has approved the Neighborhood Enterprise Zone Homestead (

)

the above-mentioned parcel(s).

Michigan law prohibits the abatement of land; therefore, land receives the fully authorized millage. The

building(s) that comprise your property must be separated and valued on a Special Acts assessment ro

o

enable the reduced (NEZ-H) millage to be calculated properly. Your property will have two Parcel

Identification Numbers (PIN), as long as it retains NEZ-H designation.

IFAPPLICABLE, PLEASE ALLOW AT LEAST SIX (6) WEEKS FOR THE CITY OF

DETROITAND WAYNE COUNTY TREASURY DIVISIONS TO PROCESS ADJUSTMENT(S)

YOSTOS. STEPHANIE

2037 11THSTUN1T 12

DETROIT Ml 48216

23002021.013

08007252.012

ion:

.00%

NEZ Homestead Parcel (BLDG):

Ad-Valorem Parcel (Land):

Current Principal Residence Exempti

CITY OF DETROIT

Neighborhood Enterprise Zone Homestead Declaration

City of Detroit Office of the Assessor

Beginning:

2024 TAX YEAR

Page 2

Owner and Taxpayer Information

Owner

YOSTOS, STEPHANIE

2037 11TH ST UNIT 12

DETROIT, MI 48216

Taxpayer

SEE OWNER INFORMATION

General Information for Tax Year 2025

Property Class

407 RESIDENTIAL

CONDOMINIUMS

Unit

01 CITY OF DETROIT

School District

DETROIT CITY SCHOOL

DISTRICT

Assessed Value

$300,000

WARD#

23

Taxable Value

$300,000

COUNCIL#

6

State Equalized Value

$300,000

PP CODE#

Not Available

Date of Last Name Change

02/11/2025

RELATED #

Not Available

Notes

Not Available

Historical District

Not Available

Census Block Group

Not Available

HOPE#

Not Available

Exemption

No Data to Display

Principal Residence Exemption Information

Homestead Date

No Data to Display

Principal Residence Exemption

June 1st

Final

2025

0.0000 %

0.0000 %

Land Information

Zoning Code

B4

Total Acres

0.000

Land Value

$0

Land Improvements

$0

Renaissance Zone

No

Renaissance Zone Expiration

Date

No Data to Display

ECF Neighborhood

Not Available

Mortgage Code

No Data to Display

Lot Dimensions/Comments

Not Available

Neighborhood Enterprise

Zone

No

Legal Description

UNIT 12 WAYNE COUNTY CONDO PLAN NO 1152 "11TH STREET TOWNHOMES" RECORDED L56044 P910, WCR 7.143% SPLIT ON 12/18/2020 FROM

08007252.000;

Sale History

Building Information - 1727 sq ft RES CONDO (Residential)

2037 11TH ST UNIT 12  48216    (Property Address)

Parcel Number: 23002021.013

Property Owner:  YOSTOS, STEPHANIE

Summary Information

> Residential Building Summary

-

Year Built: 2022

-

Full Baths: 2

-

Sq. Feet: 1,727

-

Bedrooms: 0

-

Half Baths: 1

-

Acres: N/A

> Assessed Value: $300,000 | Taxable Value: $300,000

Item 1 of 2

1 Image / 1 Sketch

Lot(s)

Frontage

Depth

No lots found.

 

Total Frontage:  0.00 ft

Average Depth:  0.00 ft

Sale Date

Sale Price Instrument

Grantor

Grantee

Terms of Sale

Liber/Page

12/09/2024

$465,600.00

WD

11TH STREET CONDO

DEVELOPMENT LLC

YOSTOS, STEPHANIE

03-ARM'S LENGTH

 

Privacy - Terms

Page 3

General

Floor Area

1,727 sq ft

Estimated TCV

Not Available

Garage Area

578 sq ft

Basement Area

0 sq ft

Foundation Size

934 sq ft

Year Built

2022

Year Remodeled

No Data to Display

Occupancy

Single Family

Class

B

Effective Age

15 yrs

Tri-Level

No

Percent Complete

100%

Heat

Forced Heat & Cool

AC w/Separate Ducts

No

Wood Stove Add-on

No

Basement Rooms

0

Water

Not Available

1st Floor Rooms

0

Sewer

Not Available

2nd Floor Rooms

0

Style

RES CONDO

Bedrooms

0

Area Detail - Basic Building Areas

Area Detail - Overhangs

Basement Finish

Recreation

0 sq ft

Recreation % Good

0%

Living Area

0 sq ft

Living Area % Good

0%

Walk Out Doors

0

No Concrete Floor Area

0 sq ft

Plumbing Information

Average Fixture(s)

3

3 Fixture Bath

2

2 Fixture Bath

1

 

 

Built-In Information

Appliance Allow.

1

 

 

Garage Information

Area

578 sq ft

Exterior

Siding

Foundation

42 Inch

Common Wall

Detached

Year Built

No Data to Display

Finished

No

Auto Doors

0

Mech Doors

0

Porch Information

WCP (2 Story)

44 sq ft

Foundation

Standard

4in Concrete

36 sq ft

Foundation

Standard

Deck Information

Treated Wood

559 sq ft

**Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data

is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data.

Copyright © 2025 BS&A Software, Inc.

Height

Foundation

Exterior

Area Heated

1 Story

Blt-In Gar.

Siding

387 sq ft

1 Story

3 Story

Slab

Siding

150 sq ft

3 Story

2 Story

Slab

Siding/Brick

397 sq ft

2 Story

Area Story Height

Exterior

Included in Size for Rates

25 sq ft

2 Story

Siding

Yes

23 sq ft

2 Story

Siding

Yes

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Stephanie

M.I.

C

Last Name/Company Name

Yostos

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

E-mail Address

jlong@wwrplaw.com

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

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

E-mail Address 

jlong@wwrplaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

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

2037 Eleventh St.

Unit 12

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Detroit

Michigan

48216

Taxing Authority (City or Township)

City of Detroit (Wayne)

County 

Wayne

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessed and taxable values are at ratios of its true cash value that are in conflict with the Michigan Constitution and the General Property Tax 

Act, MCL 211.1 et seq. Also, the parcel comprising the subject property was created after the State Tax Commission removed from abeyance a Neighborhood 

Enterprise Zone certificate pertaining to the subject property. It does not appear that the parcel was even created before the MBOR met. Petitioner did not receive 

any notice of the parcel's creation for 2025. The only notice it received was on or about June 20, 2025, consisting of a notice pertaining to tax year 2024.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend, Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

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

 March  July  December

If No, explain why:

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

Parcel Identification Number: 23002021.013

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

300000

Current Taxable Value as established by the BOR:

300000

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

400000 

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

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not 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 your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your

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.