Ypf 16 LLC, Petitioner V City Of Ypsilanti, 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

YPF 16 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003413

City Of Ypsilanti,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

YPF 16 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003413

City Of Ypsilanti,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This Order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Pad 

AA 

ie] 

fe 

r= 

STATE OF 

MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

3F 

GOVERNOR 

LANSING 

DIRECTOR 

YPF 16. LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003413LT 

CITY OF YPSILANTI 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

MARLON 

1. BROWN, DPA 

The parties agree that the Assessed Value will stay at $159,800 and the Taxable Value 

will stay at $111,347 for Parcel No. 1111-11-40-112-007 for 2024. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismis§Ahe above-captioned 

ket. 

5/5/25 

Petitiongf/Representative (sign here) 

Date 

David R. Fantera 

[Print/type name of person signing] 

(ites A yi) rm 

5/5/25 

Respondent/Repydsentative (sign here) 

Date 

Courtney Borden 

[Print/type name of person signing] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, Mi 48833 - 517-335-9760 

PO BOX 30232, LANSING, MI 48309 - 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

RECEIVED 

MAY 05 2025 

MICHIGAN TAX TRIBUNAL 

Docket Number: 24-003413 

Parcel ID: 11-11-40-112-007 

Address: 423 

W Forest Ave, Ypsilanti, MI 48197 

Jurisdiction: City of Ypsilanti 

Zoning: CN - Commercial Neighborhood 

School District: Ypsilanti Community Schools 

Tax Year: 2024 

The Washtenaw County Equalization residential sales study for tax year 2024 determined an increase of 

12% in market value. The Market Approach or Sales Comparison Approach to value is the most well- 

known and practiced method for valuing real estate. The essence of this approach is the principle of 

substitution; that is that a buyer will pay a price for a particular property that is comparable with the 

prices currently being paid for similar properties in similar locations. 

The assessor recognizes that it is only the rare coincidence that any two properties are exactly alike. An

Page 2

2024 Value Determined by The Board of Review 

Value Type 

Assessed Value 

$159,800 

Taxable Value 

$111,347 

SEV (State Equalized Value) $159,800 

Estimated TCV 

$319,600 

Area Data: 

The subject is located within Washtenaw County in the City of Ypsilanti. The city is located 10 miles 

from the City of Ann Arbor and 33 miles from the City of Detroit. Ypsilanti is an easy commute for 

residents, employees, students, and business travelers. Detroit Metro Airport is fifteen miles to the east. 

The University of Michigan, a nationally known educational and medical facility, is located nearby in 

Ann Arbor and the City of Ypsilanti is home to Eastern Michigan University. 

Property Description: 

The subject property is improved with a 2.5-story, 5+ unit multi-family structure originally constructed in 

1885 with significant updates over time. The total building area is approximately 3,360 sq. ft., situated on 

a 0.20-acre lot (61° x 143”). The home features: 

« 

Public water/sewer 

e 

Standard utilities (gas, electric) 

¢ 

Asphalt shingle roof, vinyl siding 

s 

Assessor ECF indicates multi-family/apartment use at a factor of 1.435 

Recent permit history includes mechanical updates (furnace 2019), roof replacement (2009 and porch 

repairs. 

Approach to Value: Sales Comparison Approach 

Using recent arm’s-fength sales of comparable multi-family properties in the Ypsilanti area, an opinion of 

market value will be established considering factors like location, condition, unit count, and square 

footage. 

The following analysis compares the subject property at 423 W Forest Ave to three recent arm’s-length 

sales of similar multi-family/apartment-style buildings located within the City of Ypsilanti. All sales have 

occurred within the past 18 months and were verified as valid market transactions.

Page 3

Site Characteristics: 

The comparables were chosen as the best representation of improved properties like the subject property. 

No adjustment was warranted for the comparables. 

Summary of Building Characteristic Adjustments: 

Adjustments were applied to the comparable sales to account for differences in key building 

characteristics, ensuring a more accurate reflection of the subject property’s market value, The following 

outlines the specific changes made: 

I. 

Square Footage: 

o 

Adjustments were made when the subject differed from a comparable by 100 square feet 

or more. 

o 

Comparables 

1 and 3 were larger than the subject and received a negative adjustment of 

$30 per square foot over the difference. 

o 

Comparable 2, being smaller than the subject, received a positive adjustment to reflect 

the added value of the subject's greater living area. 

2. 

Bathroom Count: 

o 

Comparable 3 included an additional half bath beyond what is present in the subject 

property. 

o 

A negative adjustment of $1,400 was applied to account for this feature. 

3. 

Air Conditioning: 

o 

Comparable 2 was the only property with central air conditioning, resulting in a negative 

adjustment to reflect its superior utility compared to the subject. 

4. 

Garage Presence: 

o 

Comparables 

1 and 3 included garage space, while the subject does not. 

o 

Each received a negative adjustment to align with the subject’s lack of garage and 

associated value impact. 

These adjustments align each comparable more closely with the subject property, supporting a consistent 

and well-supported indication of market value.

Page 4

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Page 5

Docket No. 24-003413 

ITEM 

Subject Property 

Comparable 

1 

Comparable 2 

Comparable 3 

Property Rights 

Fee Simple 

Fee Simple 

Fee Simple 

Subject Address

Page 6

Fina

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 

APR 28 2025 

MICHIGAN Tax TRIBUNAL 

Docket Number: 24-003413 

Parcel ID: 11-11-40-112-001 

Address: 423 W Forest Ave, Ypsilanti, MI 48197 

Jurisdiction: City of Ypsilanti 

Zoning: CN - Commercial Neighborhood 

School District: Ypsilanti Community Schools 

Tax Year: 2024 

mg 

a 

WETS 

a 

AN 

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J 

Y 

| 

Rpts 

The Washtenaw County Equalization residential sales study for tax year 2024 determined an increase of 

12% in market value. The Market Approach or Sales Comparison Approach to value is the most well- 

known and practiced method for valuing real estate. The essence of this approach is the principle of 

substitution; that is that a buyer will pay a price for a particular property that is comparable with the 

prices currently being paid for similar properties in similar locations. 

The assessor recognizes that it is only the rare coincidence that any two properties are exactly alike. An

Page 2

2024 Value Determined by The Board of Review 

Value Type 

Assessed Value 

$159,800 

Taxable Value 

$111,347 

SEV (State Equalized Value) $159,800 

Estimated TCV 

$319,600 

Area Data: 

The subject is located within Washtenaw County in the City of Ypsilanti. The city is located 10 miles 

from the City of Ann Arbor and 33 miles from the City of Detroit. Ypsilanti is an easy commute for 

residents, employees, students, and business travelers. Detroit Metro Airport is fifteen miles to the east. 

The University of Michigan, a nationally known educational and medical facility, is located nearby in 

Ann Arbor and the City of Ypsilanti is home to Eastern Michigan University. 

Property Description: 

The subject property is improved with a 2.5-story, 5+ unit multi-family structure originally constructed in 

1885 with significant updates over time. The total building area is approximately 3,360 sq. ft., situated on 

a 0.20-acre lot (61° x 143”). The home features: 

¢ 

Public water/sewer 

« 

Standard utilities (gas, electric) 

«Asphalt shingle roof, vinyl siding 

o 

Assessor ECF indicates multi-family/apartment use at a factor of 1.435 

Recent permit history includes mechanical updates (furnace 2019), roof replacement (2009 and porch 

repairs. 

Approach to Value: Sales Comparison Approach 

Using recent arm’s-length sales of comparable multi-family properties in the Ypsilanti area, an opinion of 

market value will be established considering factors like location, condition, unit count, and square 

footage. 

The following analysis compares the subject property at 423 

W Forest Ave to three recent arm’s-length 

sales of similar multi-family/apartment-style buildings located within the City of Ypsilanti. All sales have 

occurred within the past 18 months and were verified as valid market transactions.

Page 3

Site Characteristics: 

The comparables were chosen as the best representation of improved properties like the subject property. 

No adjustment was warranted for the comparables. 

Summary of Building Characteristic Adjustments: 

Adjustments were applied to the comparable sales to account for differences in key building 

characteristics, ensuring a more accurate reflection of the subject property’s market value. The following 

outlines the specific changes made: 

I. 

Square Footage: 

o 

Adjustments were made when the subject differed from a comparable by 100 square feet 

or more. 

o 

Comparables 

1 and 3 were larger than the subject and received a negative adjustment of 

$30 per square foot over the difference. 

o 

Comparable 2, being smaller than the subject, received a positive adjustment to reflect 

the added value of the subject's greater living area. 

2. 

Bathroom Count: 

o 

Comparable 3 included an additional half bath beyond what is present in the subject 

property. 

o 

A negative adjustment of $1,400 was applied to account for this feature. 

3. 

Air Conditioning: 

o 

Comparable 2 was the only property with central air conditioning, resulting in a negative 

adjustment to reflect its superior utility compared to the subject. 

4. 

Garage Presence: 

o 

Comparables 

| and 3 included garage space, while the subject does not. 

o 

Each received a negative adjustment to align with the subject’s lack of garage and 

associated value impact. 

These adjustments align each comparable more closely with the subject property, supporting a consistent 

and well-supported indication of market value.

Page 4

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Green Pins — Comps 1,2,3

Page 5

Docket No. 24-003413 

ITEM 

Subject Property 

Comparable 

1 

Comparable 2 

Comparable 3 

Subject Address 

423 W.

Page 6

F

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

YPF 16 LLC,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003413

City Of Ypsilanti, 

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:

May 27, 2025 

HEARING TIME:

3:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

888752493 

 

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. 24-003413

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

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

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions

Page 3

MTT

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

YPF 16 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003413

City Of Ypsilanti,

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. 24-003413

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 27, 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

YPF 16 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003413

City Of Ypsilanti,

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

Page 4

MTT

Page 5

ST

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

Page 1

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

SMAtt CtAtMS DtVtStON

MOAHR DOCKET NO. 24-003413

YPF 15 LLC

Petitioner,

City of Ypsilanti,

Respondent,

PROOF OF SERVICE

STATE OF MICHIGAN

COUNTY OF WASHTENAW

Courtney Borden affirms that on September 18, 2024, she served a copy of Respondents answer upon

the following:

Michigan Tax Tribunal

PO Box 30232

Lansing, Ml 48909

David Fa ntera

PO Box 723

Brighton, Ml 48116

Via first class mail with sufficient postage fully prepaid thereon.

Courtney Borde

City of Ypsila nti

Department

l South Huron Street, Ypsilanti, M148197

r

Page 2

Parcel Number: 1111- 11-4 0-112 - 001

Jurisdiction: 

CITY OF YPSILANTI

Printed on

a9 /16/2024

Prcnt,

T!ans.

0.0

100.0

0.0

0.0

Ownerrs Nane/Address

Status

CLOSED

ct-osED

CLOSED

CLOSED

YPE 16 LI,C

206 N HURON ST

YPSILANTI MI 4 819?

* Eactois * 

AVERAGE ],OT SIZE IS

Description Prontage Depth Eront Depth Rate *Adj. Reason 

value

61.00 143.00 1.0000 1.0408 736 100 

46,'t29

61 Actual I'ront Feet, 0.20 Total. Acres 

Total Est. Land Value = 

46,'129

Land Value Estimates for Land Table 00019.19. STUDENT AREA APARTMENTS

PMECH-19-0064, Issued 02l15,/2019: BASEMENT - PAYNE

work Description for Permit

FURNACE

l{ork Description for Permit

TEAR OFP. A]-I WORK TO MEET

Work Description for Permit

9lork Description for Pernit

PBLDG-o9-0038, Issued 03,/27l2009: REROOE TO INCIUDE

A],I. CODE REOUIREMENTS.

PS98-0001, Issued 05/19/1998: SIDEnALN REPLCMNT

97-1036, lssued 09/L8/7991l. REPAIR ERONT PORCH

Taxab Ie

value

ss

1.0/06/2003 INSPECTED

01/22/2004 ENTERED

111,347C

106,045C

Grantor

Grantee

SaIe

Price

SaIe

Date

Inst.

Type

Liber

& Paqe

veri fied

By

GREENLEE. IAN M

YPr 16 L],C

0

a1 /19/20t9

PTA

PROPERTY TRANS EER

HAYS KENNETH & DIANF]

GREENLEE, IAN M

27 0,400

09/09/2015

O3-ARM'S IENGTH

PROPERTY TBANSFER

PETERSON

HAYS

171,000

04/12/1983

12_FROM IENDING INSTITUT

7816-926

PROPERTY TRANSFER

PETSRSON

1

21_NOT USED/OTHER

185',7 -526

PROPERTY TTdANSEER

7L/L5/).982

1,,'Lr

Property Address

Class : COMMERCIAI.IMPROV

Building Permit (s)

Date

Nunber

Zoni.ng: CN (*

Schoo.L: YPSIlANTl SCHOOI, DISTRICT

FURNACE

02/15 /2079

PMECH- 19- 00 64

423 W FOREST AVE

P. R. E. 

0t

CAR PORT

PBLDG- O 9- OO 3 B

GUTTERS

06/ 28 / t999

99-624-090

l,tAP {: K-2 4-3 {A)

a6/ t9 / 1-998

PS98-0001

2024 EsL TCv 319,6?3 TCV/TEA: 95.14 APPROACH

lmproved

Public

Improvements

Tax Description

+orD srD - 11 11-810-052-00 YP CrTY

55W-60 LOT 52 WESTERN ADDITIoN. 423 r.r

FOREST

Comnent s / fn f I uences

Dilt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Se!rer

ELectric

Gas

Curb

Street Lights

Standard Utilities

Underground Uti1s.

LeveI

RoIling

Low

Hiqh

Landscaped

Swanp

[{ooded

Pond

Water front

Ravi,ne

l,let land

Flood PIain

x

x

Topography of

Year

Assessed

Value

Board of

Revler,,

Tribunal /

Other

159,800

159,800M

i^lho

l{hen

Wha t

5 UNIT APT

\

2023

r36,900

2422

124 ,300

The Equalizer. Copyrlght {c) 1999 - 2009.

Licensed To: City of Ypsilanti, County of

Washtenaw, Michi.gan

120,900

Information herein deemed reliable but not guaranteed**r

2021

County: WASHTENAW

lTerms of Sale

tli

I

121-Nor usED/orHER

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I 03 /2i /2009

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23,400t 

136,400t

22,1001 

114,2001

2r,4001 

102, e001

2r,4001 

99, sool

I 

100,996c

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91 ,'l1oc

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Page 4

Residential Buildlng 1of 

1

Parcel. Number: 1111-11-40-112-001

Printed on

a9 / 16 /2024

Bui.Iding Type

(3) Roof (cont. )

111) Heating/Cooling

(15 ) Built-ins

(15 ) Flreplaces

(16 ) Porches/Decks

(17 ) Garaqe

X

Single Fami]y

Mobile Home

Town Home

Duplex

A-Frame

0

0

Eavestrough

1ns ul at i on

Front Overhang

Other Overhang

I

Gas

Wood

Oil

Coal

Elec.

Steam

4

Appliance Aflow,

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

l nte r com

Jacuzzi Tub

Jacuzzi rep1. Tub

Oven

Mic!owave

Standard Range

Self Clean Range

S auna

Trash Compactor

Centra.I Vacuum

Security System

Interior l Story

lnterior 2 Story

2ndlsame stack

Two Sided

Exterior l Story

Exter.ior 2 Story

Prefab l story

Prefab 2 story

Heat CircuLator

Raised Hearth

llood Stove

Direct-Vented Ga

Type

105

CCP

(1 Story)

(1 Story)

60 CCP

:4 I.]PP

:8 !,iPP

Class: C -5

Effec. Age: 5?

[]oor Area: 3,360

Total Base New :

Total Dep! Cost:

Estimated T. C. V:

422,1t4

19A,205

212, 944

x 1.435

Yea! Built:

Car Capacity:

Class i

Exterior:

Brick ven. :

Stone ven. :

Corunon i,la11:

Eoundation:

Ei-nished ?:

Ar.rt o . Doors :

Mech. Doors:

Area:

t Good:

Storage Area;

No Conc. Ffoor:

f:

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Page 5

a9/

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

/l-/1: tu-//z- ao?

ffi

GRETCHEN WHITMER

GOVERNOR

STATE oF MICHIGAN

DEPART|\ilENT OF LICENSING AND REGULATORY AFFAIRS

LANSTNG

I\4ARLON I, BROWN. DPA

DIRECTOR

I'ECEIVED

YPF ,I6 LLC,

Petitioner,

MTT Docket No. 24-003413

City Of Ypsilanti,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal's website.

By: Tribunal Clerk

Entered: September 10, 2024

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 flle, as provide by those parties, attorneys, or authorized

representatives.

MICHIGAN TAX TRIBUNAL ' 611 W. OTTAWA ST., LANSING, I\4I 48933 . 517-335-9760

PO BOX 30232, LANSING, l,4l 48909 ' Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, Ml 48906

SEP 1

02

12

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROOF OF SERVICE

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003413

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Ypsilanti (WASHTENAW)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Courtney

M.I.

Last Name

Borden

Firm Name (if any)

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

One S Huron St

City or Town

Ypsilanti

State

Michigan

ZIP Code

48197

Telephone Number

734-483-7117

Fax Number

E-mail Address

cborden@cityofypsilanti.com

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The subject property's 2024 SEV represents 50% of TCV and has been uniformly assessed.

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? No

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?

NA

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

NA

Under what statutory section was the Taxable Value uncapped?

NA

NA

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

NA

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

NA

List the date the exemption was denied:

NA

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: 

Real

Commercial

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

Parcel Identification Number:

11-11-40-112-007

Classification of Property:

Real 

Commercial

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

159800

Current Taxable Value as established by the BOR:

111347

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

319600

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

159800

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

111347

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Courtney Borden

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

TD 

at: 

STATE OF MICHIGAN 

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.I. 

Last Name/Company Name 

YPF 16, LLC 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48197 

Telephone Number 

Fax Number 

269-449-0144 

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

dfantera@fanteralaw.com 

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

First Name 

M.I. 

Last Name 

David 

R. 

Fantera 

Firm Name (if any) 

. 

David R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

(734) 417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

Ro 

6 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[@ True Cash and Taxable Value 

[J Poverty Exemption 

[O Taxable Value Only {catculation) 

[O Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J 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 

Building is nearly obsolete. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[i] No 

if Yes, check which BOR you attended AND attach the BOR decision: vi] March 

[1] July 

[8] December 

if No, check the applicable reason(s): 

O Not required to attend 

[I] Assessment Change Notice was hot received by Petitioner 

0 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 

[I] Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

1111-11-40-112-007 

Classification of Property: 

Real 

Personal 

{check one) 

i 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

159,800 

Current Taxable Value as established by the BOR: 

111,347 

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

200,000 

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

100,000 

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

100,000 

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

Parcel Identification Number: 

1111-11-40-112-007 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

7 

Agricultural a 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classHication? 

Real 

Personal 

{check one) 

wv] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

If improved property, for what use was the property 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 

vi) No

Page 5

03/30

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

YPF 16 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003413

City Of Ypsilanti,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

YPF 16 LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003413

City Of Ypsilanti,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 10, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

TD 

at: 

STATE OF MICHIGAN 

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.I. 

Last Name/Company Name 

YPF 16, LLC 

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

206 NORTH HURON STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48197 

Telephone Number 

Fax Number 

269-449-0144 

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

dfantera@fanteralaw.com 

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

First Name 

M.I. 

Last Name 

David 

R. 

Fantera 

Firm Name (if any) 

. 

David R. Fantera, P.C. 

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

PO Box 723 

City or Town 

State 

ZIP Code 

Brighton 

Mi 

48116 

Telephone Number 

Fax Number 

(734) 417-1336 

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

dfantera@fanteralaw.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

Ro 

6 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[@ True Cash and Taxable Value 

[J Poverty Exemption 

[O Taxable Value Only {catculation) 

[O Disabled Veterans Exemption 

a Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J 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 

Building is nearly obsolete. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

[i] No 

if Yes, check which BOR you attended AND attach the BOR decision: vi] March 

[1] July 

[8] December 

if No, check the applicable reason(s): 

O Not required to attend 

[I] Assessment Change Notice was hot received by Petitioner 

0 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 

[I] Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

1111-11-40-112-007 

Classification of Property: 

Real 

Personal 

{check one) 

i 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

159,800 

Current Taxable Value as established by the BOR: 

111,347 

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

200,000 

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

100,000 

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

100,000 

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

Parcel Identification Number: 

1111-11-40-112-007 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

7 

Agricultural a 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classHication? 

Real 

Personal 

{check one) 

wv] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

If improved property, for what use was the property 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 

vi) No

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