Szc Property LLC, Petitioner V City Of Dearborn, 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 

SZC Property LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISON 

 

v 

 

MTT Docket No. 24-003475 

 

City of Dearborn, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

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

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

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

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

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003475 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

8.66%. 

 

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

 

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

 

 

 

 

 

 

 

By 

 

 

Entered: July 2, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS RECFIVE D 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

w= 

JUN 47 2025 

MICHIGAN TAX TRIBUNAL 

ZC 

Pr 

Petitioner, 

MTT Docket No. 24-003475 

City of Dearborn 

Respondent, 

i 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR 

_X ___ Small Claims Division. 

2. 

The subject property is in _ WAYNE __ County. 

3. 

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

Property Parcel No. $2-09-332-29-026 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

515,000 

257.500 

257,500 

5. 

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

Page 2

. Docket #24-003475 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc . 

. .) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result ina 

refund shall be made payable to PropTax America for distribution. 

The parties agree to waive any interest. Refund payments shall be 

forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Ml 48127 

Printed Name Sam Miller / PropTax America 

Date: 6/17/2025 

Signature of Respondent’s authorized representative: 

Har 77 / 

7 Aik

Page 3

WS Hud nl-de 

49147

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS RECFIVE D 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

w= 

JUN 47 2025 

MICHIGAN TAX TRIBUNAL 

ZC 

Pr 

Petitioner, 

MTT Docket No. 24-003475 

City of Dearborn 

Respondent, 

i 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

1. 

The case is pending in the ___ Entire Tribunal OR 

_X ___ Small Claims Division. 

2. 

The subject property is in _ WAYNE __ County. 

3. 

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

Property Parcel No. $2-09-332-29-026 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

515,000 

257.500 

257,500 

5. 

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

Page 2

. Docket #24-003475 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7. 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc . 

. .) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result ina 

refund shall be made payable to PropTax America for distribution. 

The parties agree to waive any interest. Refund payments shall be 

forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Ml 48127 

Printed Name Sam Miller / PropTax America 

Date: 6/17/2025 

Signature of Respondent’s authorized representative: 

Har 77 / 

7 Aik

Page 3

WS Hud nl-de 

49147

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

SZC Property LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003475 

City Of Dearborn,

Respondent.

ORDER GRANTING MOTION TO ADJOURN

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

has been scheduled to commence in this case on June 23, 2025, a Motion to Adjourn 

that hearing has been filed, and Petitioner has shown good cause to grant the 

adjournment. Therefore,

IT IS ORDERED that Motion to Adjourn is GRANTED. The hearing will be rescheduled 

in the normal course of scheduling.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 23, 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

SZC Property LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003475 

City Of Dearborn,

Respondent.

ORDER GRANTING MOTION TO ADJOURN

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

has been scheduled to commence in this case on June 23, 2025, a Motion to Adjourn 

that hearing has been filed, and Petitioner has shown good cause to grant the 

adjournment. Therefore,

IT IS ORDERED that Motion to Adjourn is GRANTED. The hearing will be rescheduled 

in the normal course of scheduling.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 23, 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

Archived: Friday, June 20, 2025 3:47:03 PM

From: lisa miller 

Mail received time: Fri, 20 Jun 2025 19:29:57

Sent: Fri, 20 Jun 2025 19:28:46

To: LARA-taxtrib LARA-taxtrib 

Subject: Re: stipulation for consent judgements

Importance: Normal

Sensitivity: None

Attachments:

24-003484.pdf; 24-003142.pdf; 24-003475.pdf; 24-003471.pdf; image001.png;

\cbpat2\qcCAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov

Hello,

Ok, here you go all 4. i will send the money and stips via usps tomorrow. if i need to do anything else please let me know

thanks

lisa miller

On Friday, June 20, 2025 at 03:19:48 PM EDT, lisa miller wrote:

hi ok no problem. can i send 1 attachment or do i have to have 4 separate

On Friday, June 20, 2025 at 03:15:26 PM EDT, LARA-taxtrib wrote:

Good morning,

We would need you to submit all 4 stipulations by email so that we can place them on there respected dockets. Then

you can place the fees and stipulation in the mail. Once you have done this, we can adjourn the hearings. This however

must be done by 4:30 today to adjourn the 2 Monday hearings.

Thank you,

IT Liaison/Department Tech Processor

\f0MTT Main Line: (517) 335-9760

Page 2

\f0Website: www.michigan.gov/taxtrib

From: lisa miller 

Sent: Friday, June 20, 2025 10:47 AM

To: LARA-taxtrib 

Subject: stipulation for consent judgements

\cbpat2\qcCAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov

\sb240hello,

the following docket numbers have been stipped. We will forward the stipulation and money due via e-file today or via usps if e-file isn't

available.

24-003142 Exotic House Rentals

24-003484 Baydoun Holdings, LLC\{

24-003475 SZC Property, LLC

24-003471 Premiere Ventures, LLC

Thank you,

Sam Miller

Proptax America

313-377-1447

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

SZC Property LLC 

Petitioner, 

City of Dearborn 

Respondent, 

MTT Docket No. 24-003475 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the __ Entire Tribunal OR 

_X ___ Small Claims Division. 

2. 

The subject property is in 

_ WAYNE __ County. 

3 

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

Property Parcel No. §2-09-332-29-026 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

515,000 

257,500 

257,500 

5. 

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

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

441,400 

220,700 

220,700

Page 4

Docket #24-803475 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7% 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc 

. 

. .) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to PropTax America for distribution. 

The parties agree to waive any interest. Refund payments shall be 

forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Ml 48127 

wn Authorized Representative or, if none, Petitioner: 

7 

Printed Name Sam Miller / PropTax America 

Date: 6/17/2025 

Signature of Respondent’s i 

i representative: 

Kur 7) Lik 

ficken Name hh $0 M\. Pruek €/ of 

Date: 

/ 

eorbo rN 

[Consent Judgment will be prepared by the Tribunal]

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

Archived: Friday, June 20, 2025 3:47:03 PM

From: lisa miller 

Mail received time: Fri, 20 Jun 2025 19:29:57

Sent: Fri, 20 Jun 2025 19:28:46

To: LARA-taxtrib LARA-taxtrib 

Subject: Re: stipulation for consent judgements

Importance: Normal

Sensitivity: None

Attachments:

24-003484.pdf; 24-003142.pdf; 24-003475.pdf; 24-003471.pdf; image001.png;

\cbpat2\qcCAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov

Hello,

Ok, here you go all 4. i will send the money and stips via usps tomorrow. if i need to do anything else please let me know

thanks

lisa miller

On Friday, June 20, 2025 at 03:19:48 PM EDT, lisa miller wrote:

hi ok no problem. can i send 1 attachment or do i have to have 4 separate

On Friday, June 20, 2025 at 03:15:26 PM EDT, LARA-taxtrib wrote:

Good morning,

We would need you to submit all 4 stipulations by email so that we can place them on there respected dockets. Then

you can place the fees and stipulation in the mail. Once you have done this, we can adjourn the hearings. This however

must be done by 4:30 today to adjourn the 2 Monday hearings.

Thank you,

IT Liaison/Department Tech Processor

\f0MTT Main Line: (517) 335-9760

Page 2

\f0Website: www.michigan.gov/taxtrib

From: lisa miller 

Sent: Friday, June 20, 2025 10:47 AM

To: LARA-taxtrib 

Subject: stipulation for consent judgements

\cbpat2\qcCAUTION: This is an External email. Please send suspicious emails to abuse@michigan.gov

\sb240hello,

the following docket numbers have been stipped. We will forward the stipulation and money due via e-file today or via usps if e-file isn't

available.

24-003142 Exotic House Rentals

24-003484 Baydoun Holdings, LLC\{

24-003475 SZC Property, LLC

24-003471 Premiere Ventures, LLC

Thank you,

Sam Miller

Proptax America

313-377-1447

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

SZC Property LLC 

Petitioner, 

City of Dearborn 

Respondent, 

MTT Docket No. 24-003475 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

The case is pending in the __ Entire Tribunal OR 

_X ___ Small Claims Division. 

2. 

The subject property is in 

_ WAYNE __ County. 

3 

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

Property Parcel No. §2-09-332-29-026 

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

addressing all other parcels at issue.) 

4. 

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

Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2024 

515,000 

257,500 

257,500 

5. 

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

purposes are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2024 

441,400 

220,700 

220,700

Page 4

Docket #24-803475 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

7% 

List all reasons (with explanation) why the stipulation’s taxable value does not equal the 

prior year TV multiplied by the applicable inflation rate. (e.g. transfer of ownership, 

additions, losses, omitted property etc 

. 

. .) 

8. 

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

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

The Petitioner and their agent hereto agree and stipulate that any 

order or decision of the Michigan Tax Tribunal which may result in a 

refund shall be made payable to PropTax America for distribution. 

The parties agree to waive any interest. Refund payments shall be 

forwarded to the following address: 

PropTax America 

26923 Havelock 

Dearborn Heights, Ml 48127 

wn Authorized Representative or, if none, Petitioner: 

7 

Printed Name Sam Miller / PropTax America 

Date: 6/17/2025 

Signature of Respondent’s i 

i representative: 

Kur 7) Lik 

ficken Name hh $0 M\. Pruek €/ of 

Date: 

/ 

eorbo rN 

[Consent Judgment will be prepared by the Tribunal]

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

SZC Property LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

MTT Docket No.: 24-003475

City Of Dearborn, 

Respondent.

NOTICE OF IN-PERSON HEARING

The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings 

are generally 30 minutes in length. 

HEARING DATE:

June 23, 2025

HEARING TIME:

11:00 AM EST

HEARING LOCATION:

Wayne County-Cadillac Place Building (4)

3026 W Grand Blvd, 

2nd Floor Annex, Hearing Room 4

Detroit, MI 48202

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. 24-003475

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

Page 3

MTT

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

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

SZC Property LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003475

City Of Dearborn,

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. 24-003475

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: November 20, 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

SZC Property LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003475

City Of Dearborn,

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

Page 4

MTT

Page 5

ST

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

ARCHIVED

 6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

201 (COMMERCIAL-IMPROVED)

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 11-23)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2024 Inflation rate Multiplier is: 1.05

1. TAXABLE VALUE:

DEARBORN, MI 48124

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

5,800

257,500

5,800

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

DEARBORN HEIGHTS MI 48127

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM CITY OF DEARBORN

DEPARTMENT OF ASSESSMENT

16901 MICHIGAN, SUITE 5

DEARBORN, MI 48126

82 09 332 29 026

SCZ PROPERTY LLC

3764 MONROE

25947 W WARREN

201 (COMMERCIAL-IMPROVED)

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

246,802

257,500

10,698

2. ASSESSED VALUE:

257,500

251,700

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

251,700

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

TO APPEAR BEFORE THE BOARD OF REVIEW FOR A FORMAL APPEAL, PLEASE CALL THE DEPARTMENT OF ASSESSMENT

AT (313) 943-2140 FOR AN APPOINTMENT. AGENTS OF PROPERTY OWNERS NEED TO SUBMIT WRITTEN AUTHORIZATION.

THE DEARBORN BOARD OF REVIEW WILL CONVENE TO HEAR APPEALS IN THE COUNCIL CHAMBERS, DEARBORN

ADMINISTRATIVE CENTER, 16901 MICHIGAN AVENUE, DEARBORN, MICHIGAN AS FOLLOWS:

MARCH 11 9:00 AM – 12:00 PM & 1:00 PM – 4:00 PM

MARCH 12 9:00 AM – 12:00 PM & 1:00 PM – 4:00 PM

MARCH 13 12:00 PM – 4:00 PM

MARCH 14 2:00 PM - 5:00 PM & 6:00 PM - 9:00 PM

MARCH 15 9:00 AM – 12:00 PM & 1:00 PM – 4:00 PM

MARCH 18 9:00 AM – 12:00 PM & 1:00 PM – 4:00 PM

MARCH 25 12:00 PM – 4:00 PM - PERSONAL PROPERTY

Market Adjustment

(313) 943-2140

JACOB THURSTON

DEARBORNASSESSORS@DEARBORN.GOV

LOTS 7 & 8 MONROE BOULEVARD ANNEX SUB

Combined on 01/29/2021 from 82 09 332 29 019, 82 09 332 29 018;

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. 24-003475

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Dearborn (WAYNE)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Jacob

M.I.

C

Last Name

Thurston

Firm Name (if any)

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

16901 Michigan Avenue

Suite 5

City or Town

Dearborn

State

Michigan

ZIP Code

48126

Telephone Number

313-542-4390

Fax Number

E-mail Address

jthurston@dearborn.gov

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

Respondent will verify and review all pertinent data as well as provide further evidence, if needed, prior to the hearing.

Attachment: 2024 Assessment Change Notice, Petitioner did not appear before the City of Dearborn 2024 Board of Review. 

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)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

820933229026

Classification of Property:

Real 

Commercial

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

257500

Current Taxable Value as established by the BOR:

257500

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

515000

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

257500

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Jacob Thurston

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 

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 

SZC Property LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

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

313-377-1447 

First Name 

M.I. 

Last Name 

Sam 

Miller 

Firm Name (if any) 

» 

PropTax America 

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

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

Ml 

148127 

Telephone Number 

Fax Number 

nassco123@yahoo.com 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

[0 now 

[J ves 

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

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

MARLON |. BROWN, DPA 

DIRECTOR

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

OO Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

OJ Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [1] Yes 

[m] No 

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

[J suly 

[J pecember 

if No, check the appticable reason(s): 

Not required to attend 

[i] Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

[} Appealing within 35 days of State Tax Commission Order

Page 3

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 parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

82-09-332-29-026 

Classification of Property: 

Reali 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

v 

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

257,500 

Current Taxable Value as established by the BOR: 

257,500 

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

315,000 

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

157,500 

If you believe 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 Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Rea} 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

{f 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 Exemption of at least 50%

Page 5

S

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

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

SZC Property LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003475

City Of Dearborn,

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 17, 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

SZC Property LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003475

City Of Dearborn,

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 17, 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 

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 

SZC Property LLC 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

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

313-377-1447 

First Name 

M.I. 

Last Name 

Sam 

Miller 

Firm Name (if any) 

» 

PropTax America 

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

26923 Havelock 

City or Town 

State 

ZIP Code 

Dearborn Heights 

Ml 

148127 

Telephone Number 

Fax Number 

nassco123@yahoo.com 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

[0 now 

[J ves 

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

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

MARLON |. BROWN, DPA 

DIRECTOR

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

OO Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

OJ Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

SEV is too high 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [1] Yes 

[m] No 

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

[J suly 

[J pecember 

if No, check the appticable reason(s): 

Not required to attend 

[i] Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 5) 

[} Appealing within 35 days of State Tax Commission Order

Page 3

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 parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

82-09-332-29-026 

Classification of Property: 

Reali 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

v 

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

257,500 

Current Taxable Value as established by the BOR: 

257,500 

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

315,000 

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

157,500 

If you believe 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 Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Rea} 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

{f 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 Exemption of at least 50%

Page 5

S

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