Petition 26-0601.pdf
Pmk Services LLC Petitioner Vs. City Of Sterling Heights Respondent · 26-002186-TT
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p=, 5 a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PMK SERVICES, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF STERLING HEIGHTS Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-17-226-006 (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 ___ 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 X__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): 6. The property identified above is classified as 301-Industrial 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
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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 MACOMB County. The property or properties’ address is: 40810 BRENTWOOD DR STERLING HEIGHTS MI 48310 The assessment or assessments at issue were established by the (applicable local governmental unit): STERLING HEIGHTS Petitioner's legal residence or principal office address is: 40805 MOUND ROAD STERLING HEIGHTS MI 48310 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 orloss? ___ 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
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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): 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 1,703,000 851,500 385,778 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 600,000 300,000 300,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1,703,000 851,500 385,778 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal determine that the true cash value and taxable value as established by Respondent are incorrect as they are not based on the fair market value of the subject properties or comparable properties in the same area. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): (a) Respondent did not base the change in taxable value on the fair market value of the subject properties or comparable properties in the same area. (b) The assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of Petitioner's real property and are based upon the application of wrong principles. (c) The assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law.
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MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: /s/ Cindy R. Victor Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Cindy R Victor Email Address: cvictor@victorfirm.com Mailing Address: The Victor Firm, PLLC 29777 Telegraph Road, Suite 2410 Southfield MI 48034 Telephone Number: (248) 905-3990 Date: June 1, 2026