Record Finder / 26-001631-TT
Michigan
375 Partners, LLC Petitioner Vs. Township Of Oxford Respondent
- Petitioner
- 375 Partners, LLC
- Respondent
- Township Of Oxford
Case overview
- Docket number
- 26-001631-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 06/02/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 06/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 06/02/2026 | Not recorded | Download |
| 2 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 05/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Order_of_Dismissal.2026-06-02_11-06-41.pdfRead complete document text →
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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 375 Partners, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001631 Township Of Oxford, 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
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MTT Docket No. 26-001631 Page 2 of 2 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: June 2, 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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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 375 Partners, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001631 Township Of Oxford, 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
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MTT Docket No. 26-001631 Page 2 of 4 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: June 2, 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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Jason C. Long Williams Williams Rattner & Plunkett, PC 380 N. Old
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STATE
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MT
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Oxford Petition.pdfRead complete document text →
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 375 PARTNERS, LLC, Docket No. 26- Petitioner, Parcel No. PO-04-26-304-011 v. CHARTER TOWNSHIP OF OXFORD, Respondent. Jason C. Long (P59244) WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner 375 Partners, 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 375 Partners, LLC, is a Michigan limited liability company with its principal offices located at 1780 Highwood St., Pontiac, Michigan 48340. 2. Respondent Charter Township of Oxford is a Michigan charter township with its principal offices located at 300 Dunlap Rd., Oxford, Michigan 48371.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. PO-04-26-304-011, commonly known as 375 S. Glaspie St., Oxford, Michigan 48371 (the “Subject Property”). 4. The Subject Property was designed for and is used for commercial and industrial purposes as a vehicle repair and storage facility. 5. The Subject Property is located in Oakland County, within the Oxford public school district, and the Oakland County community college district. The Subject Property’s 2026 Assessment 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. 7. For the 2026 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2026 tax year, Respondent established the Subject Property’s assessment for property taxes in the following amounts: True cash value Assessed value Taxable value $1,432,640 $716,320 $716,320 A copy of the Subject Property’s 2026 Notice of Assessment is attached to this Petition as Exhibit A. Respondent Erroneously “Uncapped” the Subject Property’s Taxable Value in 2026 9. Respondent established the Subject Property’s 2026 assessment in the amounts set forth in Paragraph 8 based on Respondent’s conclusion that during
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Page 3 calendar year 2025 the Subject Property was subject to a “transfer of ownership” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines that term. 10. The transaction involving the Subject Property during calendar year 2025, however, was among commonly controlled entities and otherwise is excluded from the definition of “transfer of ownership” under the GPTA. 11. Accordingly, the increase in the Subject Property’s taxable value from 2025 to 2026 was an error. Under the GPTA, the Subject Property’s taxable value for 2026 could not exceed $579,927. 12. Based on Respondent’s error in increasing the Subject Property’s taxable value from 2025 to 2026, the amount of taxable value in dispute equals $136,993. Respondent Overestimates the Subject Property’s True Cash Value 13. In addition, and putting aside the erroneous increase in the Subject Property’s taxable value from 2025 to 2026, the Subject Property’s 2026 assessment overestimates the Subject Property’s true cash value. 14. Petitioner contends that a lawful assessment for the Subject Property for the 2026 tax year cannot exceed the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 15. The amounts in dispute therefore equal the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 16. This Petition presents issues involving whether the Subject Property was subject to a “transfer of ownership” under the GPTA, as well as the Subject
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Page 4 Property’s valuation for assessment purposes. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the GPTA defines those terms but reserves its right to assert issues involving losses should information supporting such issues become available. 17. The Subject Property’s 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are based on the misapplication of the GPTA and valuation principles, and (d) otherwise violate Petitioner’s rights. 18. 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 value. 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 14 and granting Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 27, 2026 Attorneys for Petitioner
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Exhibit A
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herria THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CHARTER TOWNSHIP OF OXFORD PARCEL IDENTIFICATION ASSESSING DEPARTMENT PARCEL NUMBER: P0-04-26-304-011 300 DUNLAP ROAD PROPERTY ADDRESS: OXFORD MI 48371 375 S GLASPIE ST OXFORD, MI 48371-5129 SCHOOL DISTRICT CODE: ~~ 63110 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS 375 PARTNERS LLC % Exempt As "Homeowners Principal Residenc .00% 1780 HIGHWOOD E % Exempt As
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 375 Partners, LLC Home Address (No., Street, P.O. Box or Rural Route) c/o 380 N. Old Woodward Ave. Ste. 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jlong@wwrplaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jason M.I. C. Last Name Long Firm Name (if any) Williams Williams Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward Ave. Suite 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jlong@wwrplaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 375 S. Glaspie St. Oxford Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48309 Taxing Authority (City or Township) Township Of Oxford (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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: PO-04-26-304-011 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 716320 Current Taxable Value as established by the Board of Review: 716320 What do you believe is the fair market value (also known as True Cash Value)? 1159854 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 579927 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 579927 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Jason C. Long Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787110291 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-06-02_11-04-10.pdfRead complete document text →
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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 375 Partners, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001631 Township Of Oxford, 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: June 2, 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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Jason C. Long Williams Williams Rattner & Plunkett, PC 380 N. Old Woodward Ave. Suite 300 Birmingham , MI 48009
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Motion to Withdraw.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 375 PARTNERS, LLC, Docket No. 26-001631 Petitioner, Parcel No. PO-04-26-304-011 v. CHARTER TOWNSHIP OF OXFORD, Respondent. Jason C. Long (P59244) WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Motion to Withdraw Entire Tribunal Property Tax Petition Petitioner 375 Partners, LLC, by and through its attorneys, Williams Williams Rattner & Plunkett, PC, states as follows for its Motion to Withdraw Entire Tribunal Property Tax Petition. 1. Petitioner filed its Petition on May 27, 2026. The Petition has not been served on Respondent. 2. Petitioner wishes to withdraw the Petition to re-file a property tax assessment appeal for the subject property with a different party or parties as Petitioner(s). 3. Under TTR 237(4), Petitioner may withdraw its Petition before an answer or responsive motion is filed. In this instance, the Petition has not even been
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2 served on Respondent, so there could not have been an answer or responsive motion. Accordingly, TTR 237(4) allows Petitioner to withdraw the Petition. Wherefore, Petitioner respectfully requests that this honorable Tribunal enter an Order dismissing Petitioner’s Petition. Respectfully Submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 29, 2026 Attorneys for Petitioner
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MITAT_SubsequentFiling.pdfRead complete document text →
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1 of 1 Docket #: 26-001631 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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Oxford Petition.pdfRead complete document text →
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Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 375 PARTNERS, LLC, Docket No. 26- Petitioner, Parcel No. PO-04-26-304-011 v. CHARTER TOWNSHIP OF OXFORD, Respondent. Jason C. Long (P59244) WILLIAMS WILLIAMS RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioner Entire Tribunal Property Tax Petition Petitioner 375 Partners, 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 375 Partners, LLC, is a Michigan limited liability company with its principal offices located at 1780 Highwood St., Pontiac, Michigan 48340. 2. Respondent Charter Township of Oxford is a Michigan charter township with its principal offices located at 300 Dunlap Rd., Oxford, Michigan 48371.
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Page 2 The Subject Property 3. Petitioner is the party in interest in property identified as Parcel No. PO-04-26-304-011, commonly known as 375 S. Glaspie St., Oxford, Michigan 48371 (the “Subject Property”). 4. The Subject Property was designed for and is used for commercial and industrial purposes as a vehicle repair and storage facility. 5. The Subject Property is located in Oakland County, within the Oxford public school district, and the Oakland County community college district. The Subject Property’s 2026 Assessment 6. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Property. 7. For the 2026 tax year, Respondent classified the Subject Property as commercial real property. 8. For the 2026 tax year, Respondent established the Subject Property’s assessment for property taxes in the following amounts: True cash value Assessed value Taxable value $1,432,640 $716,320 $716,320 A copy of the Subject Property’s 2026 Notice of Assessment is attached to this Petition as Exhibit A. Respondent Erroneously “Uncapped” the Subject Property’s Taxable Value in 2026 9. Respondent established the Subject Property’s 2026 assessment in the amounts set forth in Paragraph 8 based on Respondent’s conclusion that during
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Page 3 calendar year 2025 the Subject Property was subject to a “transfer of ownership” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines that term. 10. The transaction involving the Subject Property during calendar year 2025, however, was among commonly controlled entities and otherwise is excluded from the definition of “transfer of ownership” under the GPTA. 11. Accordingly, the increase in the Subject Property’s taxable value from 2025 to 2026 was an error. Under the GPTA, the Subject Property’s taxable value for 2026 could not exceed $579,927. 12. Based on Respondent’s error in increasing the Subject Property’s taxable value from 2025 to 2026, the amount of taxable value in dispute equals $136,993. Respondent Overestimates the Subject Property’s True Cash Value 13. In addition, and putting aside the erroneous increase in the Subject Property’s taxable value from 2025 to 2026, the Subject Property’s 2026 assessment overestimates the Subject Property’s true cash value. 14. Petitioner contends that a lawful assessment for the Subject Property for the 2026 tax year cannot exceed the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 15. The amounts in dispute therefore equal the following amounts: True cash value Assessed value Taxable value $1,159,854 $579,927 $579,927 16. This Petition presents issues involving whether the Subject Property was subject to a “transfer of ownership” under the GPTA, as well as the Subject
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Page 4 Property’s valuation for assessment purposes. Petitioner does not believe that this Petition presents any issues arising out of “additions” or “losses” as the GPTA defines those terms but reserves its right to assert issues involving losses should information supporting such issues become available. 17. The Subject Property’s 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are based on the misapplication of the GPTA and valuation principles, and (d) otherwise violate Petitioner’s rights. 18. 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 value. 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 14 and granting Petitioner all other relief to which it is entitled under Michigan law. Respectfully Submitted, Williams Williams Rattner & Plunkett, PC By: /s/ Jason C. Long Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 27, 2026 Attorneys for Petitioner
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Exhibit A
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herria THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM CHARTER TOWNSHIP OF OXFORD PARCEL IDENTIFICATION ASSESSING DEPARTMENT PARCEL NUMBER: P0-04-26-304-011 300 DUNLAP ROAD PROPERTY ADDRESS: OXFORD MI 48371 375 S GLASPIE ST OXFORD, MI 48371-5129 SCHOOL DISTRICT CODE: ~~ 63110 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS 375 PARTNERS LLC % Exempt As "Homeowners Principal Residenc .00% 1780 HIGHWOOD E % Exempt As
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 375 Partners, LLC Home Address (No., Street, P.O. Box or Rural Route) c/o 380 N. Old Woodward Ave. Ste. 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jlong@wwrplaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jason M.I. C. Last Name Long Firm Name (if any) Williams Williams Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward Ave. Suite 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jlong@wwrplaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 375 S. Glaspie St. Oxford Township
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48309 Taxing Authority (City or Township) Township Of Oxford (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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: PO-04-26-304-011 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 716320 Current Taxable Value as established by the Board of Review: 716320 What do you believe is the fair market value (also known as True Cash Value)? 1159854 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 579927 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 579927 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Jason C. Long Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787110291 Supporting Waiver Documents:
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