CC-5356 MTT Petition.pdf

Federated Retail Holdings Petitioner Vs. City Of Troy Respondent · 26-001587-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Federated Retail Holdings 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Troy 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 88-20-20-351-005 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___ personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes X__No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/a 

6. 

The property identified above is classified as commercial-improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. 

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

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12, 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

2750 W. Big Beaver 

Troy, MI 48084 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Troy 

Petitioner's legal residence or principal office address is: 

Macy's Retail Holdings 

145 Progress Place 

Springdale, OH 45246 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

N/a 

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

17,140,280 

8,570,140 

8,570,140 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

8,200,000 

4,100,000 

4,100,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

8,940,280 

4,470,140 

4,470,140 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the Tribunal enter an order reducing the 2026 values from those 

established by Respondent's Board of Review to those contended by Petitioner, and order 

refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

The equalized assessment of the property exceeds 50% of its true cash value in violation of applicable 

statutory and constitutional limitations; 

The assessment on the property is unlawful and is based upon the application of the wrong principles 

and thereby operates as a fraud upon the taxpayer; 

The property is assessed in a discriminatory manner in that the assessment is at a higher level of true 

cash value than the average level of assessment within the assessment district.

MTT Docket No. 

Page 4 of 4 

SangDips Roners Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Ellen G. Berkshire 

Email Address: eberkshire@verrosberkshire.com 

Mailing Address: 

Meros-Berkshire PC 

15660-Midwest-Road-Suite-300 

Oakbrook Ferrase—H-60184 

60484 

Telephone Number: 312-604-3810 

pate: 

6 [3 | 24s

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