Petition - Manoj Troy.pdf

1071 Rochester LLC Petitioner Vs. City Of Troy Respondent · 26-001273-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

1071 ROCHESTER, LLC, 

 

 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel No. 88-20-34-201-025 

Petitioner, 

 

 

 

 

 

 

 

 

 

 

v. 

 

CITY OF TROY, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

Petitioner 1071 ROCHESTER, LLC, by and through its attorneys, Williams, Williams, 

Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property Tax Petition. 

The Parties 

1. 

Petitioner 1071 ROCHESTER, LLC is a Michigan limited liability company whose 

address is 380 N Old Woodward Avenue, Suite 300, Birmingham, MI 48009. 

2. 

Respondent City of Troy is a Michigan municipal corporation with its primary 

offices located at 500 W. Big Beaver Road, Troy, Michigan.

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 88-20-34-201-025 and commonly 

known as 1071 Rochester Road, Troy, MI 48083 (the “Subject Property”). 

4. 

The Subject Property is located in Oakland County and is within the Troy school 

district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2026 Assessment 

6. 

For the 2026 tax year, Respondent classified the Subject Property as commercial 

improved property. 

7. 

For the 2026 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 3,055,840 

 1,527,920 

 1,490,710 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for the 2026 

tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

 1,900,000 

 950,000 

 950,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 1,155,840 

 577,920 

 540,710 

 

10. 

This Petition presents issues involving the Subject Property’s valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”),

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available. 

11. 

The Subject Property’s 2026 assessment (a) violates the Michigan Constitution, the 

GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based 

on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Property’s 2026 assessment is not 

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Property’s 2026 assessment to be consistent with the values set forth 

in Paragraph 8 of this Petition and granting Petitioner all other relief to which it is entitled under 

Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Brian E. Etzel 

 

 

 

 

 

 

 

 

 Brian E. Etzel (P54905) 

Dated: May 22, 2026 

 

 

Attorneys for Petitioner

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