Record Finder / 26-000823-TT
Michigan
US 3 Property LLC Petitioner V City Of Detroit Respondent
- Petitioner
- US 3 Property LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 26-000823-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Notice of Filing | Not recorded | Not recorded | 09/25/2026 | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 08/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/24/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 07/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/09/2026 | $250.00 | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-25_16-01-04.pdfRead complete document text →
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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 US 3 Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000823 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000823 Page 2 of 2 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. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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
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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 US 3 Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000823 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was
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MTT
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STA
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL US 3 Property LLC, Petitioner, v. MTT Docket No. 26-000823 City Of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 8/3/2026, I emailed the Proof of Service, Assessment Notice, Record Card, Valuation Report for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Peter Ellenson Peter@ellensonlaw.com 30500 Northwestern Hwy Ste 500 Farmington Hills, MI 48334 I declare that the statement above is true to the best of my information, knowledge, and belief. Deon Dismuke Dated : 08/03/2026 Deon Dismuke Appraiser IV, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
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*** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 22018895-907 154,172C 210,100 179,500 30,600 2023 237,800S 237,800M 237,800 198,500 39,300 2024 245,171C 250,600 206,900 43,700 2025 251,790C 271,200 223,200 48,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 7.37 6828 50 25,161 D/W/P: Asphalt Paving 3.28 13696 50 22,461 Fencing: Wire Mesh, #9 4.00 255 50 510 Retaining Wall: Block, 6 in. 17.06 400 50 3,412 Ad-Hoc Unit-In-Place Items Description Rate Size % Good Cash Value /CI16/YARI/OUTL/2AVG/FLO4 1,475.00 2 50 1,475 /CI16/YARI/OUTL/2AVG/POLA 190.50 2 50 190 /CI16/YARI/OUTL/2AVG/POLS 131.75 36 50 2,371 Total Estimated Land Improvements True Cash Value = 55,580 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 260.00 90.00 1.0000 0.0000 0 100* 0 cght sq ft rates 23,392.000 Sq Ft 4.11 100 96,090 * denotes lines that do not contribute to the total acreage calculation. 260 Actual Front Feet, 0.54 Total Acres Total Est. Land Value = 96,090 Land Value Estimates for Land Table CGHT.COMMERCIAL GENERAL HIGH TRAFFIC MM 06/23/2025 DESKTOP RE DAA 04/28/2016 TYL-REASSE VEJ 09/01/2009 CONV IN HO Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan Comments/Influences S EIGHT MILE W 20 THRU 32 SOUTHFIELD GATE SUB L63 P60 PLATS, W C R 22/675 260 X 90 Tax Description US 3 PROPERTY LLC 18321 W EIGHT MILE DETROIT MI 48219 Owner's Name/Address 18321 W EIGHT MILE Property Address 2026 Est TCV 542,324 TCV/TFA: 291.57 WARD#: 22 P.R.E. 0% School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-IMPROV 0.0 DEED 30228:12360 21-NOT USED/OTHER WD 11/01/1998 314,953 0.0 DEED 30274:09730 21-NOT USED/OTHER LC 07/01/1999 0 100.0 OTHER 2023167974 21-NOT USED/OTHER QC 05/15/2023 0 BAZZI,BAZZI, RABIHA,TAREK ABDALLAH, GHASSAN 100.0 PROPERTY TRANSFER 2023167973 03-ARM'S LENGTH MLC 05/19/2023 500,000 US 3 PROPERTY LLC R & T MINI MART INC Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/03/2026
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Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 14 Perimeter: 188 Overall Building Height: 14 Base Rate for Upper Floors = 258.17 (10) Heating system: Complete H.V.A.C. Cost/SqFt: 48.05 100% Adjusted Square Foot Cost for Upper Floors = 306.22 Total Floor Area: 1,860 Base Cost New of Upper Floors = 569,569 Reproduction/Replacement Cost = 569,569 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Total Depreciated Cost = 330,350 <<<<< Segregated Cost Computations >>>>> Costs taken from Segregated Cost Section 3: Stores & Commercials Cost # or Height Storys Item Desciption Col. Rate SqFt Adj. Adj. Cost Total Cost New = 0 Architectural Multiplier: 1.07 Reproduction/Replacement Cost = 0 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Total Depreciated Cost = 0 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Complete H.V.A.C. 100 Heat#2: Electric, Cable or Baseboard 0% Ave. SqFt/Story: 1820 Ave. Perimeter: 188 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Average Low Ave. X Above Ave. High Construction Cost Comments: Overall Bldg Height 14 Year Built Remodeled 1967 Depr. Table : 3% Effective Age : 18 Physical %Good: 58 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 1,860 Gross Bldg Area: 1,860 Stories Above Grd: 1 Average Sty Hght : 14 Bsmnt Wall Hght Desc. of Bldg/Section: BLDG. 1, SEC. 1 Calculator Occupancy: Markets -
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***
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Valuat
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000823 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: City of Detroit (Wayne) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Deon M.I. Last Name Dismuke Firm Name (if any) City Of Detroit Address (No., Street, P.O. Box or Rural Route) 2 Woodward Avenue City or Town Detroit State Michigan ZIP Code 48202 Telephone Number 3136321942 E-mail Address Dismuked@detroitmi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. No Does the subject property have a principal residence exemption of 50% or more? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: This Property is being fairly assessed with like properties in the City Of Detroit Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? No If Yes, check which Board of Review Petitioner attended: If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? Yes *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please 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, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 22018895-907 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 271200 Current Taxable Value as established by the Board of Review: 251790 What do you believe is the fair market value? 542400 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Deon Dismuke Attorney or Authorized Agent’s Signature: /s/
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MITAT_Valuation_Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name US 3 Property, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 18321 W 8 Mile Road Suite 500 City or Town Detroit State Michigan ZIP Code 48219 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 18321 W 8 Mile Road City or Town Detroit County Wayne State Michigan ZIP Code 48219 Taxing Authority (City or Township) City of Detroit (Wayne)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject parcel exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 22018895-907 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 271200 Current Taxable Value as established by the Board of Review: 251790 What do you believe is the fair market value? 542400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 180000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 180000
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-07-24_07-17-50.pdfRead complete document text →
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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 US 3 Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000823 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: July 24, 2026 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
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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 US 3 Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000823 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: July 24, 2026 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
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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 US 3 Property LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000823 City of Detroit, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: July 24, 2026 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
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MITAT_Valuation_Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name US 3 Property, LLC Mailing Address (No., Street, P.O. Box or Rural Route) 18321 W 8 Mile Road Suite 500 City or Town Detroit State Michigan ZIP Code 48219 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Peter M.I. Last Name Ellenson Firm Name (if any) Law Office of Peter Ellenson, PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address peter@ellensonlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 18321 W 8 Mile Road City or Town Detroit County Wayne State Michigan ZIP Code 48219 Taxing Authority (City or Township) City of Detroit (Wayne)
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 2 of 3 Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The assessed and taxable values of the subject parcel exceed 50% of true cash value. Jurisdictional Issues: Did you protest the assessment at a Board of Review? No If Yes, check which Board of Review you attended: If No, please check the applicable reason(s): Not required to attend Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 22018895-907 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value as established by the Board of Review: 271200 Current Taxable Value as established by the Board of Review: 251790 What do you believe is the fair market value? 542400 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 180000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 180000
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION 3 of 3 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Peter Ellenson Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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