Av Rental Properties 7 LLC, Petitioner Vs. City Of Ishpeming, Respondent

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 

AV Rental Properties 7 LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002516 

 

City Of Ishpeming, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002516 

Page 2 of 2 

 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: March 6, 2026 

jcr 

 

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

RECEIVED 

MAR 0 4 2026 

| 

errs 

MICHIGAN TAX TRIBUNAL 

§ oh 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

AV Rental Properties 7 LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002516 

City of Ishpeming 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Marquette 

County. 

2. 

Parcel Number: 52-51-102-007-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

116,900 

116,900 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

160,000 

80,000 

80,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 25-002516 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

Tha parties agree to the withdrawal of tax year(s) 

Signature 

of/Petitioner's Authorized Rep 

EN 

or, if none, Petitioner: 

Printed Kerme: Stephen Polter 

Date: Jan 30, 2026 

TZ 

t's authorized representative: 

fa 

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Printed Name: Caroline Bridges, Counsel for Respondent 

Date: 

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Page 3

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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

RECEIVED 

MAR 0 4 2026 

| 

errs 

MICHIGAN TAX TRIBUNAL 

§ oh 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

AV Rental Properties 7 LLC 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002516 

City of Ishpeming 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Marquette 

County. 

2. 

Parcel Number: 52-51-102-007-00 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

116,900 

116,900 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

160,000 

80,000 

80,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses,

Page 2

MOAHR Docket No. 25-002516 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

Tha parties agree to the withdrawal of tax year(s) 

Signature 

of/Petitioner's Authorized Rep 

EN 

or, if none, Petitioner: 

Printed Kerme: Stephen Polter 

Date: Jan 30, 2026 

TZ 

t's authorized representative: 

fa 

Ze 

Printed Name: Caroline Bridges, Counsel for Respondent 

Date: 

A Fire R03

Page 3

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POLTER'LA 

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GRAND RAPIDS MI 493 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

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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

NOTICE OF SEPTEMBER 1 - 15, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

AV Rental Properties 7 LLC,

Petitioner,

v

 

 

City Of Ishpeming,

Respondent.

 MTT Docket No. 25-002516

Please be advised that 25-002516 has been placed on a two-week Prehearing General 

Call commencing September 01, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002516

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by May 5, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by May 5, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

May 5, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

September 1, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure”

Page 3

MTT

Page 4

STA

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

AV RENTAL PROPERTIES 7, LLC 

MTT DOCKET No. 25-002516 

Parcel No. 52-51-102-007-00 

Petitioner, 

v 

CITY OF ISHPEMING, 

Respondent. 

\ 

Stephan Polter 

Caroline Bridges (P42012) 

Attorney for Petitioner 

Attorney for Respondent 

2600 W. Big Beaver, Ste. L 100 

701 Teal Lake Avenue, Suite 

1 

Troy, MI 48084 

Negaunee, MI 49866 

(248) 213-6800 

(906) 475-9971 

spolter@polterlaw.com 

cityattorney@ishpemingcity.org 

\ 

PROOF OF SERVICE 

The undersigned certifies that a copy of the documents listed below were served upon the party(ies) listed 

below at their respective address(es) by first class mail, postage prepaid, by placing the envelope(s) in the U.S. 

Mail on the date indicated below. 

Documents served: Appearance 

Answer and Affirmative Defenses 

Person(s) served: 

Stephan Polter 

2600 W. Big Beaver, Ste. L 100 

Troy, MI 48084 

Date of service: 

August 18, 2025 

I declare that the statement above is true to the best of my information, knowledge and belief. 

= 

rd 

Caroline Bridges

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

AV RENTAL PROPERTIES 7 LLC 

MTT DOCKET No. 25-002516 

Parcel No. 52-51-102-007-00 

Petitioner, 

v 

CITY OF ISHPEMING, 

Respondent. 

\ 

Stephen Polter 

Caroline Bridges (P42012) 

Attorney for Petitioner 

Attorney for Respondent 

2600 W. Big Beaver, Ste. L 100 

701 Teal Lake Avenue, Suite 

1 

Troy, MI 48084 

Negaunee, MI 49866 

(248) 213-6800 

(906) 475-9971 

spolter@polterlaw.com 

cityattorney@jishpemingcity.org 

APPEARANCE 

NOW COMES Attorney Caroline Bridges and hereby enters her appearance on behalf of 

Respondent City of Ishpeming and hereby requests copies of any further pleadings and notices of 

hearing filed in said cause. 

Respectfully submitted, 

BRIDGES AND, BRIDGES 

~ 

~ 5 ~ 7 

yay 

Zo 

Dated: 

oy § Js 

By: 

y= 

= 

~ 

oT 

/ 

Caroline Bridges £42012) 

Attorney for Respondent City of Ishpeming

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

AV RENTAL PROPERTIES 7, LLC 

MTT DOCKET No. 25-002516 

Parcel No. 52-51-102-007-00 

Petitioner, 

v 

CITY OF ISHPEMING, 

Respondent. 

\ 

Stephan Polter 

Caroline Bridges (P42012) 

Attorney for Petitioner 

Attorney for Respondent 

2600 W. Big Beaver, Ste. L 100 

701 Teal Lake Avenue, Suite 

1 

Troy, MI 48084 

Negaunee, MI 49866 

(248) 213-6800 

(906) 475-9971 

spolter@polterlaw.com 

cityattorney@ishpemingcity.org 

ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent City of Ishpeming through its attorney Caroline Bridges and 

hereby answers the Petition as follows: 

1. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. 

2. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

3. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition.

Page 2

wn 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

6. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

7. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

8. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

9. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

10. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

11. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

12. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. 

13. 

Respondent neither admits nor denies the allegations contained in the corresponding paragraph 

of the Petition but leaves Petitioner to its Proofs. Respondent affirmatively states that there 

was no addition or loss for purposes of establishing the property’s taxable value for the 

stated tax year. 

14. 

Respondent admits the allegations contained in the corresponding paragraph of the Petition. 

15. 

Respondent neither admits nor denies for the reason that no allegations are contained in the 

corresponding paragraph of the Petition. 

16. 

Respondent admits that 

it established the True Cash Value, the Assessed Value and the 

Taxable Value referenced in Paragraph 16 of the Petition. 

17. 

Respondent neither admits nor denies the allegations contained in Paragraph 17 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and 

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor's Manual and 

applicable Michigan law. 

18. 

Respondent neither admits nor denies the allegations contained in Paragraph 18 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and

Page 3

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor’s Manual and 

applicable Michigan law. 

19. 

Respondent neither admits nor denies the allegations contained in Paragraph 19 of the Petition 

for lack of sufficient information upon which to form a belief and leaves Petitioner to its 

proofs. 

Respondent affirmatively states that the True Cash Value, Assessed Value and 

Taxable Value established by Respondent are correct, accurate and were computed 

in 

conformity with the requirements of MCL 211.27a, Article IX, Section 3 of the Michigan 

Constitution of 1963, the principles mandated by the Michigan Assessor’s Manual and 

applicable Michigan law. Please see attached Property Record Card. 

20. 

Respondent neither admits nor denies for the reason

Page 4

AFFI

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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 - Respondent

MOAHR DOCKET NO. 25-002516

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Ishpeming (MARQUETTE)

Local Unit of Government/First Name

M.I.

Last Name

Home 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 2: Attorney/Authorized Representative’s Contact Information

First Name

Caroline

M.I.

Last Name

Bridges

Firm Name (if any)

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

701 Teal Lake Avenue, Ste. 1

City or Town

Negaunee

State

Michigan

ZIP Code

49866

Telephone Number

906-475-9971

Fax Number

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

bridgesnbridges@aol.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/

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Page 1

RECEIVED 

AUG 11 2005 

MICHIGAN TAX Ti 

STATE OF MICHIGAN 

RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

AV RENTAL PROPERTIES LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

M 

MTT Docket No. 25-002516 

CITY OF |SHPEMING 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

X__Admit ___ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

(If more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

X__Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petition is 

X 

real ___ personal. 

X__Admit _ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

NA Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

NA Admit ___ Deny. 

a. 

If denied, state when the personal property statements were filed, 

if at all: 

b. 

On what date did the March Board of Review commence: 

X__Admit __ Deny. 

If denied, state the classification of the property identified

Page 2

MTT Docket No, 25-002516 

Page 2 of 4 

7. 

8. 

10. 

11. 

12. 

NA Admit __ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

N/A Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

X__Admit__Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X_Admit ___Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary).

Page 3

MTT Docket No. 25-002516 

Page 3 of 4 

14. 

X__Admit 

Deny 

Neither Admit Nor Deny. 

If denied, 

facts upon which Respondent relies in support of the denial 

page if necessary): 

list the separate 

(attach additional 

15, 

N/A Admit __ Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (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 

2025 

233,800 

116,900 

116,900 

17. 

Respondent contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

233,800 

116,900 

116,900 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

83,800 

41,900 

41,900

Page 4

MTT Docket No. 25-002516 

Page 4 of 4 

19. 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

SEE ATTACHED PROPERTY RECORD CARD 

20. 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

SEE ATTACHED PROPERTY RECORD CARD 

21. 

Listany separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

SEE ATTACHED PROPERTY RECORD CARD 

22; 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

ily) Respondent's op 

Representative or, if none, Respondent: 

dl 

Le 

Printed Name of Respondent's Authorized Representative or, if none, Respondent; 

NICOLE MERLO 

Email Address: NMERLO@MQTCO.ORG

Page 5

Parcel Number: 

52-51-102-007-00 

Jurisdiction: 

CITY OF ISHPEMING 

County: 

Marquette 

Printed on 

08/04/2025 

Grantor 

TTT 

fGrantes 

CYT 

sale Bale 

Inst. 

Terns 

of 

TT 

Liver 

“verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

RACINE BRIAN 

TTIAV RENTAL PROPERTIES 7 LL| 

WR, WHF] GTi 

MLE 

T9-MULTI PARCEL

Page 6

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Page 1

RECEIVED 

JUL 292025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

AV Rental Properties 7 LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002516 

City of Ishpeming 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Stephen Polter 

states that on July 27,2025 

he/she 

[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): 

100 E. Division Street, Ishpeming, MI 49849 

2. 

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

100 E. Division Street, Ishpeming, MI 49849 

3. 

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

234 West Baraga Ave 

Marquette, MI 49855 

4. 

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

234 West Baraga Ave 

Marquette, MI 49855 

5. 

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

319 E Division, Ishpeming, MI 49849

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

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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

RECEIVED 

JUN 

02 2025 

MICHIGAN TAX TRIBUNAL 

MICH 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

AV Rental Properties 7 LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Ishpmeing 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 52-51-102-007-00 

(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 __ 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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Marquette 

County. The 

property or properties’ address is: 

123 W Barnum St 

Ishpeming MI 49849 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Ishpeming 

Petitioner's legal residence or principal office address is: 

590 8 Mi Rd. NW 

Comstock Park MI 49321 

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 or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment

Page 3

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 

2025 

233,800 

116,900 

116,900 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

150,000 

75,000 

75,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

83,800 

41,900 

41,900 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

gnature 

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Ya) 

3 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

= 

Co MAYBOoNs 

f= [= 

i JAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLL 

A division of Polter Law Group 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal / petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150

Page 6

X

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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

AV Rental Properties 7 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002516

City Of Ishpeming, 

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 25, 2025

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

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

RECEIVED 

JUN 

02 2025 

MICHIGAN TAX TRIBUNAL 

MICH 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

AV Rental Properties 7 LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Ishpmeing 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 52-51-102-007-00 

(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 __ 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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Marquette 

County. The 

property or properties’ address is: 

123 W Barnum St 

Ishpeming MI 49849 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Ishpeming 

Petitioner's legal residence or principal office address is: 

590 8 Mi Rd. NW 

Comstock Park MI 49321 

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 or loss? ___ Yes ___ No 

uniformity of the property or properties’ assessment

Page 3

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 

2025 

233,800 

116,900 

116,900 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

150,000 

75,000 

75,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

83,800 

41,900 

41,900 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

gnature 

qQ 

Ya) 

3 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

= 

Co MAYBOoNs 

f= [= 

i JAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLL 

A division of Polter Law Group 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal / petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150

Page 6

X

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.