164 Speed Way LLC, Petitioner Vs. City Of Pontiac, Respondent

Page 1

RECEIVED 

. 

sez, 

Dept of Treasury 

APR 0.3 2026 

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Racelvod 

ato) 

MAR 30 206 

oi + amv TAX TRIBUNAL 

es 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Lod SPEEDWAY 

LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

(0 

=~ 0002] (» 

CITY OF 

PONTIAC 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

STEVEN 

NOEAK 

states that on 

3) 20/2000 

helshe 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

) 

oakland (ouady 

Faualizor, 250 ELiz0peth 10e. 

gd 

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yt HeadY\ 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Gociond ove, Y4T7Y90 wWooAWArd AVENUE 

, Ponda 

mt 

4ag34)’ 

3. 

County Equalization Director (via first class mail or personal service): 

michael 

lohmeleyr 250 Ellzabetrin Lake 

RA SEE 1000 WW 

pONHIOCL MT | Ye3Y'| 

4. 

County Clerk (via first class mail or personal service): 

Lisa Brown, 

1200 NOY Tele (raph 

RA. 

Bldq 1) 

Pont ac, 

MT Hei 

5. 

Secretary of the local school board (via first class mail or personal service): 

shaQuana 

Davic- Smith, 477.00 

woodward Aven 

Ponta, 

mt 

UeZH47 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

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TOCASURE MAR 2026 PM a 

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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

164 Speed Way LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-000396

City Of Pontiac,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to the Petition being served 

on Respondent. Thus, Respondent has not appeared in this case. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 26-000396

Page 2 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 21, 2026

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 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

164 Speed Way LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-000396

City Of Pontiac,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition prior to the Petition being served 

on Respondent. Thus, Respondent has not appeared in this case. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the case.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If

Page 4

MTT Docket No. 26-000396

Page 4 of 6

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 21, 2026

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 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

Page 6

MTT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

164 SPEED WAY LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. £4-44:35-30515¢ 

26- 00039 

CITY OF PONTIAC 

| 

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: 

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 

dismiss-thg 

above-captioned docket. 

do _ 

3/30/2026 

Petitidoer, 

a 

ia (sign here) 

Date 

STEVEN NOFAR 

[Print/type name of person signing] 

Resporident/Representative (sign here) 

Date

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

164 Speed Way, LLC 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. 64-14-33-305-154 

City of Pontiac, 

Respondent. 

PETITION 

164 Speed Way, LLC ("Petitioner"), through its Member/Manager, says: 

1. 

Petitioner's principal office address is 32600 Telegraph Road, Suite 100, Bingham Farms, 

Michigan 48025-2409. Petitioner is a party in interest with respect to property taxes on tax parcel no. 64-14- 

33-305-154 ("Petitioner's Property"), located at 164 Speed Way, Pontiac, Michigan 48341. 

2. 

Respondent, City of Pontiac, assesses and collects property taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 64-14-33-305-154 to 

be $327,410 and the assessed value to be $327,410, which will result in a state equalized value in the same 

amount based upon the tentative equalization factor. 

4. 

Petitioner's Property is classified as Commercial Real. 

Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity.

Page 2

6. 

No March Board of Review protest was required for Petitioner's Property. 

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2025 

taxable value of parcel number 64-14-33-305-154 from $449,691 to $300,000, and reducing the 2025 

assessed value and state equalized value from $461,900 to $300,000; and (ji) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

Petitioner 

By: 

¢< 

i 

A —— 

Steve 

M. Nofar, Esty. Member/Manager 

32600 Telegraph Road, Suite 100 

Bingham Farms, MI 48025-2409 

Dated: 3/25/2026

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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

164 Speed Way LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000396

City Of Pontiac, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: April 21, 2026

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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

164 Speed Way, LLC 

Petitioner, 

Vv. 

MTT Docket No. 

Parcel No. 64-14-33-305-154 

City of Pontiac, 

Respondent. 

PETITION 

164 Speed Way, LLC ("Petitioner"), through its Member/Manager, says: 

1. 

Petitioner's principal office address is 32600 Telegraph Road, Suite 100, Bingham Farms, 

Michigan 48025-2409. Petitioner is a party in interest with respect to property taxes on tax parcel no. 64-14- 

33-305-154 ("Petitioner's Property"), located at 164 Speed Way, Pontiac, Michigan 48341. 

2. 

Respondent, City of Pontiac, assesses and collects property taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of parcel number 64-14-33-305-154 to 

be $327,410 and the assessed value to be $327,410, which will result in a state equalized value in the same 

amount based upon the tentative equalization factor. 

4. 

Petitioner's Property is classified as Commercial Real. 

Petitioner's Property is presently 

used for Commercial purposes. Petitioner believes that Petitioner's Property was originally designed to be 

used for Commercial purposes. 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity.

Page 2

6. 

No March Board of Review protest was required for Petitioner's Property. 

7. 

The 2026 assessment, including state equalized value and taxable value, imposed on 

Petitioner's Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate 

as a fraud upon the taxpayer for the reasons that: 

(a) 

The assessment, including state equalized value and/or taxable value, exceed the 

amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value, are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable statutes; 

(c) 

The assessment, including state equalized value, are based upon erroneous 

determinations of the true cash value of that portion of Petitioner's Property that is taxable under 

Michigan law, and is based upon the application of wrong principles; and, 

(d) 

The assessment, including state equalized value, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights 

to uniformity, equal protection and due process of law. 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order: (i) reducing the 2025 

taxable value of parcel number 64-14-33-305-154 from $449,691 to $300,000, and reducing the 2025 

assessed value and state equalized value from $461,900 to $300,000; and (ji) awarding Petitioner any 

other relief to which it is entitled. 

Respectfully submitted, 

Petitioner 

By: 

¢< 

i 

A —— 

Steve 

M. Nofar, Esty. Member/Manager 

32600 Telegraph Road, Suite 100 

Bingham Farms, MI 48025-2409 

Dated: 3/25/2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

steven

M.I.

Last Name

nofar

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

32600 telegrpah rd

ste 100

City or Town

Bingham Farms

State

Michigan

ZIP Code

48025

Telephone Number

248-217-4622

Fax Number

248-268-0120

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

steve@nofarlaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

164 Speedway

Pontiac 

Michigan

48341

Taxing Authority (City or Township)

City Of Pontiac (OAKLAND)

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Taxable Value Only (calculation), Uncapping of Taxable Value

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

64-14-33-305-154

Classification of Property: Real 

Industrial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

461900

Current Taxable Value as established by the Board of Review:

449691

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

654820

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

327410

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

327410

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ steven nofar

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