Answer and Affirmative Defenses.pdf
Federated Retail Holdings Petitioner Vs. City Of Troy Respondent · 26-001587-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FEDERATED RETAIL HOLDINGS, LLC Petitioner, MTT Docket No. 26-001587 Parcel No. 88-20-20-351-005 V. CITY OF TROY, Respondent. / ELLEN G. BERKSHIRE LORI GRIGG BLUHM (P46908) VERROS BERKSHIRE JULIE Q. DUFRANE (P59000) Attorney for Petitioner TROY CITY ATTORNEY'S OFFICE 15660 Midwest Road Attorneys for Respondent Suite 300 500 W. Big Beaver Road Oakbrook Terrace, IL 60181 Troy, MI 48084 (312) 604-3810 (248) 524-3320 EBerkshire@VerrosBerkshire.com BluhmLG@TroyMI.gov RESPONDENT’S ANSWER TO PETITION NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg Bluhm, and for its Answer to Petitioner's Petition, states as follows: 1 2. As to Paragraph 1, Respondent admits the allegations. As to Paragraph 2, Respondent admits the allegations. As to Paragraph 3, no answer is required.
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9. As to Paragraph 9, no answer is required. 10. As to Paragraph 10, Respondent admits the allegations. 11. As to Paragraph 11, Respondent admits the allegations. 12. As to Paragraph 12, Respondent neither admits nor denies the allegations, and leaves Petitioner to its proofs. 13. As to Paragraph 13, Respondent denies that there is a viable dispute or issue as to the valuation, assessment, or taxable value of the Subject Property. 14. As to Paragraph 14, Respondent admits the allegation. 15. As to Paragraph 15, no answer is required. 16. As to Paragraph 16, Respondent denies that Petitioner has correctly identified the Respondent's True Cash and SEV for the Subject Property. Respondent has determined the True Cash Value for the Subject Property is $21,958,260; the State Equalized Value is $10,979,130. The Taxable Value was correctly stated as $8,570,140. 17. As to Paragraph 17, Respondent denies the Petitioner's contentions are accurate or supported by any documentation or other information. 18. As to Paragraph 18, Respondent denies that Petitioner has accurately stated all of the values in dispute, and furthermore denies that Petitioner's value contentions are accurate or supported by any documentation. The True Cash Value in dispute is $13,758,260 and the State Equalized Value in dispute is $6,508,990. The Taxable Value in dispute is $4,470,140.
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WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the Petition, affirm or increase Respondent's assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. Dated: June 26, 2026 CITY OK TROY Poel LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 BluhmLG@TroyMl.gov
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AFFIRMATIVE DEFENSES For its further Answer to Petitioner's Petition, Respondent relies on the following Affirmative Defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles or illegality on the part of the Respondent or its agents. 3. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value, and taxable value of its property. 4, Petitioner fails to allege specific and sufficient facts to support its allegations that the property's taxable value is improper, or failed to conform with the mode and method applied in the case of all properties in the City of Troy for 2026. 5. Any decrease in the value of Petitioner's property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise equitable tax burden. 6. Respondent has properly and lawfully assessed Petitioner's property and established its taxable value in accordance with statutory and constitutional requirements. 7. Respondent reserves the right to argue additional Affirmative Defenses during the pendency of this action.
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subject property be affirmed or increased, that Petitioner's Petition be dismissed with prejudice, and that Respondent be granted costs and attorney fees so wrongfully sustained. Dated: June 26, 2026 ES LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 BluhmLG@TroyMl.gov Certificate of Service | hereby certify that on June 26, 2026, | served a copy of this Answer and Affirmative Defenses to the following via email: Petitioner's Attorney Ellen G. Berkshire via email at: EBerkshire@VerrosBerkshire.com and via first class mail to the following; Michigan Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 49822; Secretary of School Board, Troy Public Schools, 4400 Livernois Road, Troy, MI 48098; Director of Equalization; Oakland Pointe Office Building, 250 Elizabeth Lake Road Suite 1000; Pontiac, MI 48341; and Clerk, Oakland County; 1200 N. Telegraph, Building 12 East, Pontiac, MI 48341. Dated: June 26, 2026 CITY OF TROY