Steven C Marciniak, 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 

Steven C Marciniak, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003689 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003689 

Page 2 of 2 

 

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

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

the rate of 9.47%, and (viii) 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: August 6, 2025 

jmb 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STEVEN C. MARCINIAK 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003689 

CITY OF DETROIT 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in WAYNE 

County. 

2. 

Parcel Number: 27180189. 

. 

(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 

236,300 

236,300 

2025 

200,800 

200,800 

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

settlement purposes are: 

Tax year 

[True Cash Value 

|AV 

Tv 

~ 

2024 

366,800 

183,400 

183400 

2025 

330,800 

165,400 

165,400 

5. 

Ifthe 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.) 

Transfer of Ownership 

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 

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

N/A 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

MTT Docket No. 24-003683 

Page 2 of 2 

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: 

(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) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Seven C Mar chick 

Printed Name: 

Steyen 

C. 

Maccniak 

Date: 

Aust 0s 

y ABS 

Signature of Respondent's authorized representative: 

be 

7 

Como 

FJ 

JC. 

fF 

Printed 

Name: Dana McMurray 

Date: July 31, 20205

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STEVEN C. MARCINIAK 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003689 

CITY OF DETROIT 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in WAYNE 

County. 

2. 

Parcel Number: 27180189. 

. 

(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 

236,300 

236,300 

2025 

200,800 

200,800 

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

settlement purposes are: 

Tax year 

[True Cash Value 

|AV 

Tv 

~ 

2024 

366,800 

183,400 

183400 

2025 

330,800 

165,400 

165,400 

5. 

Ifthe 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.) 

Transfer of Ownership 

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 

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

N/A 

MICHIGAN TAX TRIBUNAL 

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

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

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

Page 2

MTT Docket No. 24-003683 

Page 2 of 2 

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: 

(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) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

Seven C Mar chick 

Printed Name: 

Steyen 

C. 

Maccniak 

Date: 

Aust 0s 

y ABS 

Signature of Respondent's authorized representative: 

be 

7 

Como 

FJ 

JC. 

fF 

Printed 

Name: Dana McMurray 

Date: July 31, 20205

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

10/30/24, 11:17 AM 

eFiling Website 

=CEIVED 

NOV 0 6 2024 

¥hichigan.gov Hone 

Fite As: 

My Account 

LMIGHIGAN TAX TRIBUNAL 

Home 

Announcements 

STATE OF MICHIGAN 

My Cases 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

My eFifings 

Submit an eFile 

py nstructions 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION/EXEMPTION/CLASSIFICATION 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. Notice of 

Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed 

in default. 

Docket Number: 

+ 

24-003689 

Section 1: Respondent's Contact Information 

Filer Type: 

* 

Local Unit of Government 

v 

Unit of Government: 

* 

City of Detroit (Wayne) 

v 

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

First Name: 

Dana 

Middle Initial: 

Last Name: 

McMurray 

Firm Name (if any): 

City of Detroit-Office of the Assessor 

Address line 1: 

2 Woodward Ave,, Ste. 804 

- 

Address line 2: 

Address fine 3: 

City or Town: 

Detroit 

State: 

[Michigan 

~ 

| zIP Code: 

48226 

Telephone Number: 

:3138040880 

Fax Number: 

E-mail Address: 

taxtribunal@detroitmi.gov 

Section 3: Subject Property information 

How many parcelsare 

 * 

1 

being appealed? 

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

Page 2

10/30/24, 11:17 AM 

eFiling Website 

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)?: 

Oves ONo 

If Yes, check which BOR Petitioner attended: 

March. 

i July -. December 

I the July or December BOR revised the assessment{s) at issue, did it have authority?: 

ves Ono 

Was the assessment change notice properly sent to Petitioner prior to the March Board of Review?: 

Dives Ono 

If yes, please cite the Board's authority? 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact?: 

Oves Co 

If yes, please explain: 

Is Petitioner appealing from a State Tax Commission Order? If so, when was it issued? 

n/a 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

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

January 2024 

Under what statutory section was the taxable value uncapped? 

P.A. 206 of 1893, Sec.211.24 (c) and Sec. 211.34c as amended. 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 

Did Petitioner request a poverty exemption at 

a BOR?: 

Dyes Uno 

If Yes, check which Board of Review Petitioner attended: 

March 

|] July 

i December 

List the date the Board of Review denied Petitioner's poverty exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN 

POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL 

EXEMPTIONS 

Did Petitioner request the exemption at the BOR? 

Dives 

Oo 

if Yes, check which BOR Petitioner attended: 

{“iMarch . 

{July *.i 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 believe the classification should be?

Page 3

10/30/24, 11:17 AM 

i 

eFiling Website 

[8] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

[@] 

[m] 

O 

0 

[=] 

0 

Current Assessed Value as established by the BOR: * 

236,300 

Current Taxable Value as established by the BOI 

236,300 

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

366,839 

366,800 (rounded) 

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

183,400 

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

183,400 

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

Respondent or Authatized Attorney/Representative’s Signature; * 

Is! Dana McMurray 

Upload Notice Giving Rise to Appeal: 

| Choose File {No file chosen 

Submit

Page 4

2023247668 

L: 58464 P: 1065 

WD 

09/19/2023 11:30:37 AM Total Pages: 3 

Bernard J. Youngblood, Register of Deeds - Wayne County, Mi 

ELECTRONICALLY RECORDED 

MICHIGAN REAL ESTATE TRANSFER TAX 

Wayne County County Tax Stamp #676638 

09/19/2023 

Receipt# 23-233122 

L: 58464 P: 1065 

State Tax: $6,650.00 County Tax: $814.00 

WARRANTY DEED 

Drafted by: Trevor Thomas, 19604 Shrewsbury Rd,, Detroit, MI 48221 

When recorded return to: Noah Marciniak and Steven C. Marciniak, 19604 Shrewsbury Rd., Detroit, MI 48221 

THE GRANTOR(s): Trevor Thomas 

Whose address is: 19604 Shrewshury Rd., Detroit, Mi 48221 

Conveys and warrants to: Noah Marciniak, a single man; and Steven €, Marciniak, 2 married man 

Whose address is: 

25080 Waodward Ave, Unit 404, Royal Oak, MI 48067 

the following described premises: See attached Exhibit A, 

Tax Parcel No: 

Ward 02 item 005402, Ward 27 item 180189, (NE?) 

Commonly known as: 

19604 Shrewsbury Rd., Detroit, Mi 48221 

for the sum of Seven Hundred Forty Thousand Dallars and No Cents ($740,000.00) 

COUNTY Transfer Tax: 

$814.00 

STATE Transfer Tax; 

$5,550.00 

Subject to easements, reservations and restrictions of record.

Page 5

2023247668 

Page 2o0f3 

Page 2 of 3 

Dated: September 13,2023 

Signed and Sealed: 

rofesttphas 

STATE OF MICHIG 

} 

COUNTY OF 

The Yg 

bss 

} 

On this 13th day of September, 2023, before me personally appeared, Trevor Thomas, who provided 

satisfactory evidence to be the person(s) described in and who executed the foregolng Instrument and 

acknowledged that he/she/they executed the same as his/her/thelr fre 

"ANTHONY RICE 

; 

Notary Public: 

7) 

bile - State of Michigan 

° 

Notary Eourty of Ozkignd 

Printed Name: 

LIT A p01 POCE 

Hy Commission Expires Jun 25. 2027 

Acttag in the County of 

CACMAD 

TT 

County, MI 

My Commission Expires:

Page 6

2

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven C Marciniak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003689

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003689

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven C Marciniak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003689

City of Detroit,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more

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

RECEIVED 

5 

JUL 192024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Steven 

Cc 

Marciniak 

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

44555 Woodland Park 

City or Town 

State 

ZIP Code 

Northville 

MI 

48168 

Telephone Number 

Fax Number 

313 316 4136 

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

stevenmarciniak71@gmail.com 

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

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or ad)oining? 

parcels ate you | [] ves* 

[| No™ 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[JJ True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eiigible Manufacturing Personai 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 

The underlying reason for this appeal is the 147% year-over-year increase in 2024 

Taxable Value for a property that was last sold in 2017 and has had no significant 

upgrades or improvements to warrant such an increase. Historical sales data provided 

here support the argument for a reduction in the 2024 Taxable Value Assessment. 

Please see the attached document that provides data and rationale for a review and 

reduction of the 2024 Taxable Value assessment. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[i] No 

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

March 

0 July 

[| December 

#f No, check the applicable reason(s): 

[Hm] Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

m] Appealing within 35 days of State Tax Commission Order

Page 3

RC rr=eiy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcet Identification Number: 

27180189 

Classification of Property: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$236,300 

Current Taxable Value as established by the BOR: 

$236,000 

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

$330,833 

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

$165,417 

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

same 

Section 8: Classification Information “only the MI Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belfeve is the property’s classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

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 Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[J] No 

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

[7 ves 

No 

If you answered yes to either or both of the above 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 

parce), 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 parce! being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 206.762) 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 $600,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If

Page 5

The

Page 6

Us

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

Steven C Marciniak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003689

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 8, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Steven C Marciniak,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003689

City of Detroit,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: October 8, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

5 

JUL 192024 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Steven 

Cc 

Marciniak 

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

44555 Woodland Park 

City or Town 

State 

ZIP Code 

Northville 

MI 

48168 

Telephone Number 

Fax Number 

313 316 4136 

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

stevenmarciniak71@gmail.com 

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

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or ad)oining? 

parcels ate you | [] ves* 

[| No™ 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[JJ True Cash and Taxable Value 

[J Poverty Exemption 

Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eiigible Manufacturing Personai 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 

The underlying reason for this appeal is the 147% year-over-year increase in 2024 

Taxable Value for a property that was last sold in 2017 and has had no significant 

upgrades or improvements to warrant such an increase. Historical sales data provided 

here support the argument for a reduction in the 2024 Taxable Value Assessment. 

Please see the attached document that provides data and rationale for a review and 

reduction of the 2024 Taxable Value assessment. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

[i] No 

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

March 

0 July 

[| December 

#f No, check the applicable reason(s): 

[Hm] Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

m] Appealing within 35 days of State Tax Commission Order

Page 3

RC rr=eiy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcet Identification Number: 

27180189 

Classification of Property: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$236,300 

Current Taxable Value as established by the BOR: 

$236,000 

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

$330,833 

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

$165,417 

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

same 

Section 8: Classification Information “only the MI Dep't of Treasury may appeat this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you belfeve is the property’s classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

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 Exemption of at least 50% as of the date of the filing of this petition? 

Yes 

[J] No 

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

[7 ves 

No 

If you answered yes to either or both of the above 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 

parce), 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 parce! being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 206.762) 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 $600,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If

Page 5

The

Page 6

Us

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.