Tammi Y Moore, 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 

 

Tammi Y Moore, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

MTT Docket No. 24-003661 

 

 

 

 

 

 

 

 

v 

 

 

 

 

 

 

 

Case Type: Valuation 

 

City of Detroit, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Marcus L. Abood 

 

ORDER OF DISMISSAL 

 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

January 9, 2026 

Appearances on Behalf of Petitioner: 

Tammi Moore 

Appearances on Behalf of Respondent: Kevin Marshall 

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on July 12, 2024, and Respondent filed an 

answer on October 23, 2024. 

 

The amount of the state equalized value (SEV) or taxable value (TV) in dispute, as set 

forth in the pleadings, for all tax years at issue is within the jurisdictional limits of the 

Small Claims Division.1 Further, the property’s assessment for the subsequent tax year 

is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issues in this matter are: 

 

1. Whether the subject property is assessed in excess of 50% of its true cash value 

(TCV). 

 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

Page 2

MTT Docket No. 24-003661 

Page 2 of 7 

 

“The petitioner has the burden of proof in establishing the true cash value of the 

property.”3 

 

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True 

cash value” means “the usual selling price . . . .”5 “True cash value” means “fair market 

value.”6 

 

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal 

is not bound to accept either of the parties’ theories of valuation. It may accept one 

theory and reject the other, it may reject both theories, or it may utilize a combination of 

both in arriving at its determination.”8 

 

The Tribunal is required to select the valuation methodology that is accurate and bears 

a reasonable relationship to the property’s TCV.9 

 

2. Whether the TV exceeds the amount provided by MCL 211.27a. 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or 

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, physical losses to 

the property, the lesser of the rate of inflation or 5%, and physical additions to the 

property, including omitted property (i.e., property not previously assessed). 

 

Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in 

writing. Additionally, “[a] written final decision shall include separate sections entitled 

“findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise 

statement of the underlying supporting facts” that are “based exclusively on the 

evidence.”10 Consequently, the Tribunal has not addressed every piece of evidence or 

every inference that might lead to a conflicting conclusion and has rejected evidence 

contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by 

authority or reasoned opinion.”11 Accordingly, the Tribunal will outline the summary of 

evidence, findings of facts, and conclusions of law, before ultimately rendering 

judgment. 

 

 

 

 

 

 

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979). 

4 Michigan Const 1963, art IX, sec 3. 

5 MCL 211.27(1). 

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974). 

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992). 

8 Id. at 356. 

9 See Safran Printing Co v Detroit, 88 Mich App 376; 276 NW2d 602 (1979). 

10 See also MCR 2.517(a). 

11 Id.

Page 3

MTT Docket No. 24-003661 

Page 3 of 7 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TCV, SEV and TV (from Petition): 

 

Parcel Number: 

 

27210276 

Year

TCV

SEV

TV

2024

$53,000

$26,900

$11,082

 

The exhibits offered by Petitioner(s) may be viewed at line-item entry 1 of the docket 

maintained in this case.12 

 

The following exhibits were admitted into evidence: 

 

1. Evidence, filed on July 12, 2024 

a. 2024 March Board of Review Decision. 

 

No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner points out 

that she has lived in her home for 27 years. In the past 10 years, her neighbor has run 

a composting business. The smells, the trucks, and the appearance of the property are 

a problem in the neighborhood. Petitioner has complained to the city about the 

neighbor’s business. The neighbor’s property creates noise and blight as a junkyard. 

The neighbor’s property has impacted the value of Petitioner’s property. Petitioner cites 

many types of properties which impact market values. Petitioner understands how 

property taxes and assessments work, but her neighbor’s property has been an ongoing 

problem which needs to be addressed by the city. 

 

On rebuttal, Petitioner does not recall or see how the property taxes have gone down. 

Petitioner does not understand how her neighbor’s business can be in the 

neighborhood. Again, this impacts values. The exposed trash, composting, and smell 

is evident and does not attract potential buyers to the neighborhood. 

 

B. Respondent’s Evidence 

 

The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax year(s) at issue: 

 

Parcel Number: 

 

27210276 

Year

TCV

SEV

TV

2024

$65,400

$32,700

$12,619

 

 

 

12 The docket is located on the Tribunal’s website at Tax Docket Lookup

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

Tammi Y Moore,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003661

City of Detroit, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

January 9, 2026 

HEARING TIME:

1:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

170816304 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003661

Page 2 of 16

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. Parties are 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 choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. 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 both 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 both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (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 in this case.

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 valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that 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 may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests 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, motions and requests 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. 

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

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

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket No.

Page 4

MTT

Page 5

STAT

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

Tammi Y Moore,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003661

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. 24-003661

Page 2 of 8

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

Tammi Y Moore,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003661

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

MTT Docket

Page 5

S

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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 

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

Tammi Y Moore

24-003661-TT

City of Detroit

Kevin Marshall

10/23/2024

Answer to appeal

Tammi Y Moore

4287 Wayburn

Detroit, MI. 48224

Kevin Marshall

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. 24-003661

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City of Detroit (Wayne)

First Name

Kevin

M.I.

Last Name/Company Name/Unit of Government

Marshall

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

2 Woodward Ave. Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-903-3861

Fax Number

313-224-9400

E-mail Address

kevin.marshall@detroitmi.gov

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

First Name

Kevin

M.I.

Last Name

Marshall

Firm Name (if any)

City of Detroit

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

2 Woodward Ave. Suite 804

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3139033861

Fax Number

E-mail Address

kevin.marshall@detroitmi.gov

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

No 

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

Subject property 4287 Wayburn Detroit, MI. 48224 located in the ECF neighborhood of 4R417 Morning Side group B. The average sale price per square foot in this 

ECF neighborhood is $51.20, subject property is on the 2024 tax roll at $47.09 per sf. which is within the average o this neighborhood. A reduction was made at the 

MBOR changing the condition from good to average, which reduced the TCV and AV. Petitioner did point out external issues of a waste disposal company 

nextdoor to resident that may affect TCV stated by petitioner. All values are inline with the averages in the ECF neighborhood. 

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

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

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

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?

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

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:

27210276

Classification of Property:

Real 

Residential

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

32,700

Current Taxable Value as established by the BOR:

12,619

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

65,414

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

32,707

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/ Kevin Marshall

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 

JUL 152024 

MI 

STATE OF MICHIGAN 

CHIGAN 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 Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

pa 

. 

Luring 

M 

Moore, 

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

1287 Wogbun SF 

City or Town 

State 

ZIP Code 

Detvot 

Mi 

| past 

Telephone Number 

Fax Number 

2139 

EY 

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

Thai Meo £ LTE 

FF msn.com 

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

} 

First Name 

M.I. 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No

Page 2

Fen 

Cl 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check al that apply) 

True Cash and Taxable Value 

{J Poverty Exemption 

[J Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[71 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 

: 

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Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[1] No 

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

[m} July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

|] 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 L BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

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: 

54.100 

Current Taxable Value as established by the BOR: 

(2.14 

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

RT 

. 

» 

5,000 

Whitin 

cangosk business 

in veseleshald wa 

pe 

Muitiply the True Gash Value by .5 and enter here. This is your contention of Assessed Value. 

26,400 

If you believe the Taxable Value differs from your pu Assessed Value, enter your contention of Taxable Vas ack 

{i 

0 

Hoga 

dup 

"DO Covers 

Commercial tpucprret 

in 

EYP 

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

Parcel Identification Number: 

212 pan le 

Current Classification of Properly as established by Board of Review: 

Real, 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resideptial 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

o 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial Re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

(} No 

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

Yes 

Vio 

i you answered yes to either or both of the above questions, you are nol required to pay any filing fees. 

The filing fee is based on the greater of the Stale 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

Page 5

Coleman

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

Tammi Y Moore,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003661

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 7, 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

Tammi Y Moore,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003661

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 7, 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 

JUL 152024 

MI 

STATE OF MICHIGAN 

CHIGAN 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 Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

pa 

. 

Luring 

M 

Moore, 

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

1287 Wogbun SF 

City or Town 

State 

ZIP Code 

Detvot 

Mi 

| past 

Telephone Number 

Fax Number 

2139 

EY 

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

Thai Meo £ LTE 

FF msn.com 

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

} 

First Name 

M.I. 

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

Section 3: Subject Property Information 

How many 

If 

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

parcels are you 

Yes* 

[] No

Page 2

Fen 

Cl 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check al that apply) 

True Cash and Taxable Value 

{J Poverty Exemption 

[J Taxable Value Only (calculation) 

[] Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[71 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 

: 

howe 

A not pe 

Poverty 

toes hap increased however I 

400 

. 

oi the. assessment 

pnd tive Tox amouet due. The 

Prop Ay 

. 

B 

Co 

0 

Wu puvches eel 

oN vresiclestial N€Yh horhood nett rush 

another reSwolechad home. 

Since Then 

0. 

Cov-pos 

ji 

Ss 

pect 

fo my home. 

TA's 

eptremely Ais rateful 

Rn 

and very 

on atvechve 

Ths con cache 

sol 

he a nuge ssue WAH ge 

lina 

: 

There 

as homeouness. 

THs an wnweltomed prodlem pr 

Ges be ¢onsoleree 

“tf am asbanyg 

Thet a review) of The Tex Lovalote VoLur ts much 

Vecanrar tio area 

1s 

a ness now: Chior hem 10heks deemed 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[1] No 

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

[m} July 

O December 

If No, check the applicable reason(s): 

Not required to attend 

[] Assessment Change Notice was not received by Petitioner 

|] 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 L BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

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: 

54.100 

Current Taxable Value as established by the BOR: 

(2.14 

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

RT 

. 

» 

5,000 

Whitin 

cangosk business 

in veseleshald wa 

pe 

Muitiply the True Gash Value by .5 and enter here. This is your contention of Assessed Value. 

26,400 

If you believe the Taxable Value differs from your pu Assessed Value, enter your contention of Taxable Vas ack 

{i 

0 

Hoga 

dup 

"DO Covers 

Commercial tpucprret 

in 

EYP 

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

Parcel Identification Number: 

212 pan le 

Current Classification of Properly as established by Board of Review: 

Real, 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resideptial 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

o 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial Re 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 4

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Yes 

(} No 

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

Yes 

Vio 

i you answered yes to either or both of the above questions, you are nol required to pay any filing fees. 

The filing fee is based on the greater of the Stale 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

Page 5

Coleman

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.