Record Finder / 26-001618-TT
Michigan

Avg Club 7 LLC C/O Fitness International LLC # 24490 Petitioner Vs. City Of Roseville Respondent

Petitioner
Avg Club 7 LLC C/O Fitness International LLC # 24490
Respondent
City Of Roseville

Case overview

Docket number
26-001618-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Macomb
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Answer was receivedRESPNot recorded10/02/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded09/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/20/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/20/2026Not recordedDownload
1A petition was received.PETNot recorded05/27/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Rsvl - Answer Aff Defs & POS.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AVG CLUB 7 c/o Fitness International, LLC #24490, 

Petitioner, 

VS. 

MTT Docket No. 26-001618 

CITY OF ROSEVILLE, 

Respondent. 

Bruce J. Stavitsky 

Timothy D. Tomlinson (P48519) 

Stavitsky & Associates LLC 

Tomlinson & McGrail, PLLC 

Petitioner’s Authorized Representative 

Attorneys for Respondent 

350 Passaic Ave., Ste. 102 

22600 Hall Rd, Ste. 102 

Fairfield, NJ 07004 

Clinton Township, MI 48036 

(973) 227-1912 

586-263-5050 

stavitsky@proptaxappeal.net 

ttomlinson@ttlmlaw.com 

RESPONDENT’S ANSWER TO PETITION 

NOW COMES the Respondent, City of Roseville, by and through its attorneys, 

Tomlinson & McGrail, PLLC, and in answer to Petitioner’s Petition, states as follows: 

1. 

Respondent admits paragraph 1. 

2. 

Respondent admits paragraph 2. 

3. 

Not applicable. 

4. 

Not applicable. 

5. 

Not applicable. 

6. 

Respondent admits paragraph 6. 

7. 

Not applicable. 

8. 

Not applicable. 

9. 

Not applicable.

Page 2

10. 

Respondent admits paragraph 10. 

11. 

Respondent admits paragraph 11. 

12. 

Respondent neither admits nor denies paragraph 12 being without sufficient 

information to form a reasonable belief thereto. 

13. 

Respondent denies paragraph 13 because it is untrue. 

14. 

Respondent admits paragraph 14. 

15. 

Not applicable. 

16. 

Respondent admits paragraph 16. 

17. 

Respondent denies paragraph 17 because it is untrue. 

- 

18. 

Respondent denies paragraph 18 because it is untrue. 

19. 

Respondent denies paragraph 19 because it is untrue. 

20. 

Respondent denies paragraph 20 because it is untrue. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

TOMLINSON & McGRAIL, PLLC 

/s/Timothy D. Tomlinson 

Timothy D. Tomlinson (P48519) 

22600 Hall Rd, Ste. 102 

Clinton Township, MI 48036 

586-263-5050 

CERTIFICATE OF SERVICE 

ttomlinson@ttlimlaw.com 

Tho undersigned certifies that the foregoing instrument was 

ad] 

& 

Dated: October 2, 2026

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AVG CLUB 7 c/o Fitness International, LL.C #24490, 

Petitioner, 

vs. 

MTT Docket No. 26-001618 

CITY OF ROSEVILLE, 

Respondent. 

Bruce J. Stavitsky 

Timothy D. Tomlinson (P48519) 

Stavitsky & Associates LLC 

Tomlinson & McGrail, PLLC 

Petitioner’s Authorized Representative 

Attorneys for Respondent 

350 Passaic Ave., Ste. 102 

22600 Hall Rd, Ste. 102 

Fairfield, NJ 07004 

Clinton Township, MI 48036 

(973) 227-1912 

586-263-5050 

stavitsky@proptaxappeal.net 

ttomlinson@ttlmlaw.com 

RESPONDENT’S AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, City of Roseville, by and through its attorneys, 

Tomlinson & McGrail, PLLC, and for its Affirmative Defenses, states as follows: 

I. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, the application of wrong principles or illegality on the part of 

the Respondent. 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform to the mode and method applied in the case of all of the 

properties in the Respondent’s taxing unit for the year in question.

Page 4

10. 

Petitioner fails to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

Petitioner fails to allege specific and sufficient facts to support its allegation that 

the assessed value of its property, as equalized, is at a factor other than 50% and 

also fails to allege specific and sufficient facts to support is allegations that that 

the property’s taxable value is improper. 

Petitioner fails to show that any rate other than 50% after equalization was 

applied to the true cash value of its property, as well as to the properties of all 

others to arrive at the respective equalized assessments. 

Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal 

preference by application of a method of assessment different from that employed 

in the assessment of other properties in the Respondent’s taxing unit. 

Petitioner, in essence, seeks by Petition to challenge the process of county and 

state equalization as to the which it has no legal standing and cannot maintain a 

cause of action. 

Any decrease in the value of Petitioner’s property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner's 

otherwise equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional 

requirements.

Page 5

11. 

Respondent reserves the right to add to these Affirmative Defenses any new 

Affirmative Defenses that discovery reveals. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

TOMLINSON & McGRAIL, PLLC 

/s/Timothy D. Tomlinson 

Timothy D. Tomlinson (P48519) 

22600 Hall Rd, Ste. 102 

Clinton Township, MI 48036 

586-263-5050 

ttomlinson@ttlmlaw.com 

Dated: October 2,2026 

CERTIFICATE OF SERVICE 

Tha at certifies that the foregoing instrument 

ll parties to the above cause to each of the &! 

3 

rein at thelr Fare 

rma 

addresse 3 disclosed i< 4) 

2 

ol

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EntireTribunalCaseISAnswer.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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001618

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Roseville (MACOMB)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone 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

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

Tomlinson & McGrail, PLLC

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

22600 Hall Road

Suite 102

City or Town

Clinton Township

State

 Michigan

ZIP Code

48036

Telephone Number

5862635050

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

ttomlinson@ttlmlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Timothy D. Tomlinson

/s/

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AVG Club 7 LLC c:o Fitness International LLC #24490 - 2026 MTT Proof of Service.pdfRead complete document text →
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Page 1

I

GRETCHEN W+-IITMER

GOVERNOR

STATF. op MICHIGAN

DEPARTMENT

 OF LICENSING

 AND REGULATORY

 AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

AVG Club 7 LLC c/o Fitness Intemational LLC #24490

MICHIGAN

 TAX TRIBUNAL

Petitioner(s)

V

MTT Docket No. 26-001618

City of Roseville

Respondent(s)

PROOF OF SERVICE FOR PROPERTY

 TAX PETITION

"To be filed afferthe Tribunal issues the Notice of Docket Number"

Lauren

 Denney

[Name of person serving/mailing

 petition]

states that on September 22, 2026

[date of service]

he/she

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 mair):

Brook Openshaw, Assessor

29777 Gratiot Avenue, Roseville,

 MI 48066

2. City Clerk or Township

 Supervisor/Clerk

 (via certified mair):

Jennifer A. Zelmanski,

 City Clerk

29777 Gratiot Avenue, Roseville,

 MI 48066

3. County Equalization

 Director (via first class mail or personal service):

Kristen

 M. Sieloff, Macomb

 County Equalization

 Director

1 South Main Street, 6th Floor, Mount Clemens, MI 48043

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

Anthony

 G. Forlini,

 County Clerk

40 N Main Street, Mount Clemens, MI48043

5. Secretary

 of the local school board (via first class mail or persona! service):

Joseph DeFelice, Secretary

18975 Church Street, Roseville.

 ML 48066

6. State Treasurer

 (via first class mail):

Michigan Department

 of Treasury, State Treasurer

430 W. Allegan

[Signature

 of person

 who

 is

mailing copyl

Lauren Denney

[Print/type name of person serving/mailing copy]

MICHIGAN

 TAX TRIBUNAL

 611 W. OTT AWA ST., LANSING,

 M148933

 517-335-9760

Pa BOX 30232, LANSING,

 Ml 48909 - Other Carriers:

 2407 N. GRAND RIVER AVE., LANSING,

 M148906

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Read document text excerpt

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001618

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: AVG Club 7 LLC c:o Fitness International LLC #24490 - 2026 MTT Proof 

of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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AVG Club 7 LLC c:o LA Fitness #24490 - 2026 Tax Petition.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

AVG Club 7, LLC c/o Fitness International, LLC #24490

City of Roseville

08-14-04-379-025

X

201 (Commercial-Improved)

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

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):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Macomb

31055 Gratiot Avenue

Roseville, MI 48066

City of Roseville

c/o Fitness International, LLC

3161 Michelson Drive, Suite 600 (Tax)

Irvine, CA 92612

X

2026

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 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

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

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

$5,440,000

$4,288,289

$10,880,000

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$8,100,000

$4,050,000

$4,050,000

2026

$2,780,000

$1,390,000

$238,289

The True Cash Value be reduced to $8,100,000. 

The State Equalized Value and Taxable Value be reduced to $4,050,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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EntireTribunalCaseISPetition.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

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

AVG Club 7 LLC c/o Fitness International LLC #24490

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

3161 Michelson Drive

Suite 600 (Tax)

City or Town

Irvine

State

California

ZIP Code

92612

Telephone Number

(973)227-1912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

973-227-1912

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

bruce@proptaxappeal.net

 

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]

31055 Gratiot Avenue

Roseville

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48066

Taxing Authority (City or Township)

City Of Roseville (MACOMB) 

County

Macomb

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

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

08-14-04-379-025

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:

5440000

Current Taxable Value as established by the Board of Review:

4288289

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

8100000

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

4050000

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

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.

Page 3

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/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787105285

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-20_06-56-55.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

AVG Club 7 LLC c/o Fitness International LLC #24490, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001618

City Of Roseville, 

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: August 20, 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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AVG Club 7 LLC c:o LA Fitness #24490 - 2026 Tax Petition.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

AVG Club 7, LLC c/o Fitness International, LLC #24490

City of Roseville

08-14-04-379-025

X

201 (Commercial-Improved)

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

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):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Macomb

31055 Gratiot Avenue

Roseville, MI 48066

City of Roseville

c/o Fitness International, LLC

3161 Michelson Drive, Suite 600 (Tax)

Irvine, CA 92612

X

2026

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 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

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

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

$5,440,000

$4,288,289

$10,880,000

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$8,100,000

$4,050,000

$4,050,000

2026

$2,780,000

$1,390,000

$238,289

The True Cash Value be reduced to $8,100,000. 

The State Equalized Value and Taxable Value be reduced to $4,050,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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.

EntireTribunalCaseISPetition.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

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

AVG Club 7 LLC c/o Fitness International LLC #24490

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

3161 Michelson Drive

Suite 600 (Tax)

City or Town

Irvine

State

California

ZIP Code

92612

Telephone Number

(973)227-1912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

973-227-1912

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

bruce@proptaxappeal.net

 

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]

31055 Gratiot Avenue

Roseville

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48066

Taxing Authority (City or Township)

City Of Roseville (MACOMB) 

County

Macomb

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

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

08-14-04-379-025

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:

5440000

Current Taxable Value as established by the Board of Review:

4288289

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

8100000

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

4050000

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

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.

Page 3

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/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787105285

Supporting Waiver Documents:

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.