Whirlwind Capital LLC Petitioner Vs. City Of Detroit Respondent

Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

WHIRLWIND CAPITAL, LLC 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26-001450 

 

CITY OF DETROIT, 

 

 

 

 

 

 

Respondent. 

________________________________/ 

 

ANSWER 

 

 

NOW COMES RESPONDENT, CITY OF DETROIT, by and through its undersigned 

counsel, and in Answer to the Petition filed in this matter states as follows: 

1. Respondent admits. 

2. Respondent admits. 

3. Respondent admits. 

4. Respondent admits. 

5. Respondent admits. 

6. Respondent admits. 

7. Respondent admits. 

8. Respondent admits only that Petitioner’s instant Tax Tribunal appeal alleges issues 

involving the subject property’s true cash, state equalized and taxable values, however, 

Respondent denies that any such allegations have merit. 

9. Respondent admits. 

10. Respondent admits.

Page 2

2 

 

11. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or 

information to form a belief as to the truth of the allegation and leaves Petitioner to its 

proofs. 

12. Based solely upon Petitioner’s unsubstantiated value contentions Respondent admits. 

13. Paragraph 13 states Petitioner’s opinion presented as a request for relief and no 

response necessary. To the extent a response is required, Respondent denies the 

statement as untrue and leaves Petitioner to its proofs. 

14. A) Paragraph 14A references a provision of the Detroit City Code which speaks for 

itself and no response is required. To the extent a response is required, Respondent 

neither admits nor denies Paragraph 14A as Respondent lacks sufficient information to 

form a belief as to the relevance of the allegation in a de novo review of the subject 

property’s assessment before the Tribunal and leaves Petitioner to its proofs; 

B) Paragraph 14B states Petitioner’s opinion presented as fact and no response is 

necessary. To the extent a response is required, Respondent neither admits nor denies 

Paragraph 14B as Respondent lacks sufficient knowledge or information to form a 

belief as to the truth of the allegations and leaves Petitioner to its proofs. 

C) Paragraph 14C states Petitioner’s opinion presented as fact and no response is 

necessary. To the extent a response is required, Respondent neither admits nor denies 

Paragraph 14C as Respondent lacks sufficient knowledge or information to form a 

belief as to the truth of the allegations and leaves Petitioner to its proofs.

Page 3

3 

 

D Respondent neither admits nor denies Paragraph 14D as Respondent lacks 

sufficient knowledge or information to form a belief as to the truth of the allegation and 

leaves Petitioner to its proofs. 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

3. This Tribunal lacks subject matter jurisdiction. 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the Petition in this matter and award costs and attorney fees. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

/s/ Kevin C. Richard 

 

 

 

 

 

Kevin C. Richard (P43417) 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

Coleman A. Young Municipal Center 

 

 

 

 

 

2 Woodward Avenue, Suite 500 

 

 

 

 

 

Detroit, Michigan 48226 

 

 

 

 

 

(313) 237-3061 

 

Dated: September 15, 2026

Page 4

4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WHIRLWIND CAPITAL, LLC 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

Docket No. 26-001450 

 

CITY OF DETROIT, 

 

Respondent. 

________________________________/ 

 

PROOF OF SERVICE 

 

On September 15, 2026, I sent by First Class U.S. mail a copy of Respondent’s Answer 

w/Affirmative Defenses in the instant matter to: 

 

Brian C. Summerfield 

Schenk & Bruetsch, PLC 

211 W. Fort Street, Suite 1410 

Detroit, MI. 48226 

 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

 

 

 

 

 

 

 

 

/s/ Kevin C. Richard 

 

 

 

 

 

 

Kevin C. Richard (P43417) 

 

 

 

 

 

 

Senior Assistant Corporation Counsel 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

Coleman A. Young Municipal Center 

 

 

 

 

 

 

2 Woodward Avenue, Suite 500 

Dated: September 15, 2026 

 

Detroit, Michigan 48226

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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001450

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City of Detroit (Wayne)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

City of Detroit Law Department

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

2 Woodward Avenue, Suite 500

City or Town

Detroit

State

 Michigan

ZIP Code

48226

Telephone Number

3132373061

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

richkc@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C. Richard

/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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Whirlwind Capital LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26-001450 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Dana Schultz 

states that on 09/03/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

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

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Alvin Horn, City of Detroit Assessor, 2 Woodward Avenue, Suite 804, Detroit, MI 48226 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Janice M. Winfrey, 2 Woodward Ave, Suite 200, Detroit, Ml 48226 

3. 

County Equalization Director (via first class mail or personal service): 

Scott Vademergel, 400 Monroe, 5th Floor, Detroit, MI 48226 

4. 

County Clerk (via first class mail or personal service): 

Cathy M. Garrett, 2 Woodward Avenue, Detroit, MI 48226 

5. 

Secretary of the local school board (via first class mail or personal service): 

Monique Bryant, 3011 W. Grand Blvd, 12th Floor, Detroit, MI 48202 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Dana Schultz 

Dana Schultz 

[Signature of person who is serving/mailing copy] 

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

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001450

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 2026.09.03 POS Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WHIRLWIND CAPITAL, LLC, 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

v. 

 

 

 

CITY OF DETROIT, 

 

 

 

 

Respondent. 

 

 

MOAHR Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

The Property Parcel No. is 01001154. 

2. 

The property is real property. 

3. 

The property identified above is classified as Residential-Improved. 

4. 

The assessment was protested at Respondent’s March Board of Review. 

5. 

The property is located in Wayne County. The property address is: 

 

102 Garfield St. 

Detroit, MI 48201 

 

 

 

 

 

6. 

The assessment at issue was established by the City of Detroit’s Board of Review. 

7. 

Petitioner’s legal residence or principal office is: 

7951 Earhart Rd. 

South Lyon, MI 48178 

 

8. 

This appeal involves the properties’ true cash, SEV, and taxable values. 

9. 

The tax year at issue is 2026. 

10. 

The values for the properties identified above as established by the City of Detroit’s 

Board of Review are:

Page 2

2 

 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$895,325 

$447,700 

$297,444 

 

11. 

Petitioner contends that the values for the properties identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$565,000 

$282,500 

$282,500 

 

12. 

The values in dispute for the property identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$329,825 

$165,200 

$14,944 

 

13. 

Petitioner requests a change in the assessment of the properties to accurately reflect 

the true cash value, assessed value, and taxable value. 

14. 

The facts upon which Petitioner relies to support the relief requested: 

A. 

Section 44-4-10 of the City Code provides: “An appraisal of all residential 

property in the City shall be completed every five years beginning January 

1, 2025, and every five years thereafter.” This appraisal has not been 

completed. 

B. 

The property is a residential investment property with four rental units. As 

a multi-family unit, the property is only suitable for use as an investment 

property. The annual rental revenue is $72,540. Petitioner’s operating 

expenses for 2025, excluding repairs and improvements, were $39,205. At 

Respondent’s proposed TCV, the capitalization rate would be under 4%. 

This does not make for a sustainable investment. 

C. 

Rents in Detroit are down approximately 13% year-over-year. Rental 

revenue will likely decrease, as three of the four leases expire in 2026. 

D. 

Petitioner listed the property for sale in 2025. The property was on the 

market for over six months and the price was reduced by over $140,000 

over that time. The final list price was $810,000, and Petitioner could not 

solicit any offers that were close to that price.

Page 3

3 

 

Respectfully submitted, 

 

SCHENK & BRUETSCH, PLC 

 

By: /s/ Brian C. Summerfield 

 

 

 

 

 

 

 

 

Brian C. Summerfield (P57514) 

 

 

 

 

 

 

 

211 West Fort Street, Suite 1410 

Detroit, MI 48226 

(313) 774-1000 

Brian.Summerfield@SBDetroit.com 

 

Attorney for Petitioner 

 

 

Dated: May 26, 2026

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Whirlwind Capital LLC

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

7951 Earhart Road

City or Town

South Lyon

State

Michigan

ZIP Code

48178

Telephone Number

480-510-7712

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

mikefranks1@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3137741000

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

Brian.Summerfield@SBDetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

102 Garfield Street

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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

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

No

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Taxable Value Only (calculation)

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01001154

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

447700

Current Taxable Value as established by the Board of Review:

297444

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

565000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

282500

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

282500

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686960969

Supporting Waiver Documents:

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

Whirlwind Capital LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001450

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 13, 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

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

Whirlwind Capital LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001450

City of Detroit, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 13, 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

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WHIRLWIND CAPITAL, LLC, 

 

 

 

 

Petitioner, 

 

 

 

 

 

 

 

 

v. 

 

 

 

CITY OF DETROIT, 

 

 

 

 

Respondent. 

 

 

MOAHR Docket No. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

The Property Parcel No. is 01001154. 

2. 

The property is real property. 

3. 

The property identified above is classified as Residential-Improved. 

4. 

The assessment was protested at Respondent’s March Board of Review. 

5. 

The property is located in Wayne County. The property address is: 

 

102 Garfield St. 

Detroit, MI 48201 

 

 

 

 

 

6. 

The assessment at issue was established by the City of Detroit’s Board of Review. 

7. 

Petitioner’s legal residence or principal office is: 

7951 Earhart Rd. 

South Lyon, MI 48178 

 

8. 

This appeal involves the properties’ true cash, SEV, and taxable values. 

9. 

The tax year at issue is 2026. 

10. 

The values for the properties identified above as established by the City of Detroit’s 

Board of Review are:

Page 2

2 

 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$895,325 

$447,700 

$297,444 

 

11. 

Petitioner contends that the values for the properties identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$565,000 

$282,500 

$282,500 

 

12. 

The values in dispute for the property identified above are: 

Tax Year 

Parcel Number 

True Cash Value 

SEV 

Taxable Value 

2026 

01001154 

$329,825 

$165,200 

$14,944 

 

13. 

Petitioner requests a change in the assessment of the properties to accurately reflect 

the true cash value, assessed value, and taxable value. 

14. 

The facts upon which Petitioner relies to support the relief requested: 

A. 

Section 44-4-10 of the City Code provides: “An appraisal of all residential 

property in the City shall be completed every five years beginning January 

1, 2025, and every five years thereafter.” This appraisal has not been 

completed. 

B. 

The property is a residential investment property with four rental units. As 

a multi-family unit, the property is only suitable for use as an investment 

property. The annual rental revenue is $72,540. Petitioner’s operating 

expenses for 2025, excluding repairs and improvements, were $39,205. At 

Respondent’s proposed TCV, the capitalization rate would be under 4%. 

This does not make for a sustainable investment. 

C. 

Rents in Detroit are down approximately 13% year-over-year. Rental 

revenue will likely decrease, as three of the four leases expire in 2026. 

D. 

Petitioner listed the property for sale in 2025. The property was on the 

market for over six months and the price was reduced by over $140,000 

over that time. The final list price was $810,000, and Petitioner could not 

solicit any offers that were close to that price.

Page 3

3 

 

Respectfully submitted, 

 

SCHENK & BRUETSCH, PLC 

 

By: /s/ Brian C. Summerfield 

 

 

 

 

 

 

 

 

Brian C. Summerfield (P57514) 

 

 

 

 

 

 

 

211 West Fort Street, Suite 1410 

Detroit, MI 48226 

(313) 774-1000 

Brian.Summerfield@SBDetroit.com 

 

Attorney for Petitioner 

 

 

Dated: May 26, 2026

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Whirlwind Capital LLC

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

7951 Earhart Road

City or Town

South Lyon

State

Michigan

ZIP Code

48178

Telephone Number

480-510-7712

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

mikefranks1@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Summerfield

Firm Name (if any)

Schenk & Bruetsch

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

211 West Fort

Suite 1410

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

3137741000

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

Brian.Summerfield@SBDetroit.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

102 Garfield Street

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48201

Taxing Authority (City or Township)

City of Detroit (Wayne) 

County

Wayne

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

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

No

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Taxable Value Only (calculation)

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

01001154

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

447700

Current Taxable Value as established by the Board of Review:

297444

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

565000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

282500

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

282500

Fee Information

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.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Brian Summerfield

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686960969

Supporting Waiver Documents:

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.