Beck West Storage LLC Petitioner Vs. City Of Wixom Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

BECK WEST STORAGE LLC, 

 Petitioner, 

 

vs. 

 

CITY OF WIXOM, 

 Respondent. 

MTT Docket No. 26-001419 

Parcel Nos. 96-22-04-351-009 

 96-22-04-351-003 

 

Jerome P. Pesick (P29039) 

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 

Aaron Powers 

WCA ASSESSING 

38110 Executive Dr., Ste. 200 

Westland, MI 48185 

(734) 331-3980 

Authorized Representatives for 

Respondent 

RESPONDENT’S ANSWER TO PETITION 

NOW COMES the Respondent, City of Wixom, by and through its Representative, WCA Assessing and in 

answer to the Petition filed herein, states as follows: 

 1. Admits. 

 2. Admits. 

 3. Admits that Petitioner is the owner of record of the Subject Properties. 

 4. Admits. 

 5. Admits. 

 6. Denies. Parcel 96-22-04-351-009 is classified industrial-improved; parcel 96-22-04-351-003 is classified 

commercial-improved. 

 7. Admits. 

 8. Denies. 

 9. Denies.

Page 2

10. Respondent admits that Petitioner challenges the valuation of the Subject Properties for the 2026 tax 

year. Respondent denies the remaining allegations contained in Paragraph 10. 

 11. Denies. 

 12. Respondent admits that Petitioner has not asserted a separate claim that the Subject Properties’ 2026 

assessments lack uniformity. Respondent denies that it overestimated the true cash values of the Subject 

Properties and denies the remaining allegations contained in Paragraph 12. 

WHEREFORE, Respondent, City of Wixom, asserts that the case lacks merit and requests the Tribunal 

dismiss the Petition, affirm Respondent’s assessed and taxable values for both parcels, subject to county and 

state equalization, and award Respondent its costs and representation fees. 

Dated: October 12, 2026 

Respectfully Submitted, 

 

WCA Assessing 

 

 

Aaron P. Powers 

Representative for Respondent 

38110 Executive Drive, Ste. 200 

Westland, Michigan 48185 

734-331-3980

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

BECK WEST STORAGE LLC, 

 Petitioner, 

 

vs. 

 

CITY OF WIXOM, 

 Respondent. 

 

 

MTT Docket No. 26-001419 

Parcel Nos. 96-22-04-351-009 

 96-22-04-351-003 

Jerome P. Pesick (P29039) 

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 

Aaron Powers 

WCA ASSESSING 

38110 Executive Dr., Ste. 200 

Westland, MI 48185 

(734) 331-3980 

Authorized Representatives for 

Respondent 

 

 

RESPONDENT’S ANSWER TO PETITION MULTIPLE PARCEL FORM 

 

1. Admits. The values established for the Subject Properties by Respondent’s March 2026 Board of 

Review are as follows: 

 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

$3,533,840 

$1,766,920 

$1,630,200 

96-22-04-351-003 

$2,058,820 

$1,029,410 

$845,840 

Totals: 

$5,592,660 

$2,796,330 

$2,476,040 

 

 

2. Denies. Respondent contends that the lawful 2026 values for the Subject Properties are as follows: 

 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

$3,533,840 

$1,766,920 

$1,630,200 

96-22-04-351-003 

$2,058,820 

$1,029,410 

$845,840 

Totals: 

$5,592,660 

$2,796,330 

$2,476,040 

 

 

3. Denies. The amounts in dispute for the 2026 tax year are therefore as follows: 

 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

$0 

$0 

$0 

96-22-04-351-003 

$0 

$0 

$0 

Totals: 

$0 

$0 

$0

Page 4

PROOF OF SERVICE 

The undersigned, being first duly sworn, deposes and says that she, Haley B. Johnson, placed in the United 

States Mail, postage prepaid, a copy of the following, properly addressed: 

DATE: October 12, 2026 

DOCUMENT: 

 Respondent’s Answer to Petition 

ADDRESSEE(S): 

Jerome P. Pesick - Jason C. Long 

WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

 

/s/ Haley B. Johnson____________________ 

Haley B. Johnson 

 

 

October 12, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001419

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Wixom (OAKLAND)

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

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

 Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P Powers

/s/

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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

Beck West Storage LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001419

City Of Wixom,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 8, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001419

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Beck West Storage LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001419

City Of Wixom,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: October 8, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-001419

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

BECK WEST STORAGE LLC, 

Docket No. 26-001419 

Petitioner, 

Parcel Nos. 

96-22-04-351-009 

96-22-04-351-003 

Vv. 

CITY OF WIXOM, 

Respondent. 

Jerome P. Pesick (P29039) 

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 

Proof of Service of Petition and Notice of Docket Number

Page 2

Proof of Service of Petition and Notice of Docket Number 

Monica Athanas states that she personally served copies of the Entire Tribunal Property 

Tax Petition, Notice of Docket Number, and this Proof of Service, on the persons listed below, by 

the means identified, by placing those documents in a duly stamped, addressed envelopes and 

placing the envelopes in the United States mail on August 25, 2026. 

Certified Mail 

First-Class Mail 

Clerk 

Clerk 

Secretary of School Board 

City of Wixom 

Oakland County 

Walled Lake Consolidated Schools 

49045 Pontiac Trail 

1200 North Telegraph Rd. 

850 Ladd Road 

Wixom, MI 48393 

Building 12E 

Building D 

Pontiac, MI 48341 

Walled Lake, MI 48390 

Assessor 

City of Wixom 

Director of Equalization 

State Treasurer 

49045 Pontiac Trail 

Oakland County 

Michigan Dep’t of Treasury 

Wixom, MI 48393 

250 Elizabeth Lake Rd. 

Austin Building 

Suite 1000 W 

430 W. Allegan 

Pontiac, MI 48341 

Lansing, MI 48922 

“I 7 weal Whbat’ 

Monica Athanas

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001419

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: POS - Petition - Beck West

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

BECK WEST STORAGE LLC, 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 96-22-04-351-009 

 

 

 

 

 

 

 

 

 

96-22-04-351-003 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY OF WIXOM, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

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 Beck West Storage LLC, by and through their attorneys, Williams 

Williams Rattner & Plunkett, PC, state as follows for their Entire Tribunal Property 

Tax Petition. 

The Parties 

1. 

Petitioner Beck West Storage LLC, is a Michigan limited liability 

company with its registered office located at 26640 Harding, Oak Park, MI 48237. 

2. 

Respondent City of Wixom is a Michigan city with its primary offices 

located at 49045 Pontiac Trail, Wixom, MI 48393.

Page 2

2 

The Subject Properties 

3. 

Petitioner owns properties identified as follows: 

Parcel No. 

Address 

96-22-04-351-009 

47020 West Road 

96-22-04-351-003 

29686 Beck Road 

 

They are referred to collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Oakland County and are within 

the Walled Lake Consolidated school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as 

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in paragraph 1 of the 

attached Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments of the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the 

attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in 

paragraph 3 of the attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. Petitioner does not believe that this Petition presents any 

issues arising out of “additions” or “losses” as the General Property Tax Act, MCL

Page 3

3 

211.1 et seq. (the “GPTA”), defines those terms, but reserve its right to assert issues 

involving losses should information supporting such issues become available. 

11. 

The Subject Properties’ 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 valuation 

principles, and (d) otherwise violate Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments 

are not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Properties’ 2026 assessments to amounts that do 

not exceed Petitioner’s contentions of value set forth in paragraph 2 of the attached 

Multiple Parcel Form and granting Petitioner all other relief to which it is entitled 

under Michigan law. 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 26, 2026 

 

 

Attorneys for Petitioners

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BECK WEST STORAGE LLC, 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 96-22-04-351-009 

Petitioner, 

 

 

 

 

 

 

 

96-22-04-351-003 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY OF WIXOM, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Richard E Rassel, III (P57540) 

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 Petition Multiple Parcel Form 

 

 

1. 

The values established for the Subject Properties by Respondent’s 

March 2026 Board of Review are as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 3,533,840 

 1,766,920 

 1,630,200 

96-22-04-351-003 

 2,058,820 

 1,029,410 

 845,840 

Totals: 

 5,592,660 

 2,796,330 

 2,476,040 

 

 

2. 

Petitioner contends that lawful 2026 assessments for the Subject 

Properties cannot exceed the following amounts:

Page 5

Multiple Parcel Form Page 2 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 2,000,000 

 1,000,000 

 1,000,000 

96-22-04-351-003 

 1,400,000 

 700,000 

 700,000 

Totals: 

 3,400,000 

 1,700,000 

 1,700,000 

 

 

3. 

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 1,533,840 

 766,920 

 630,200 

96-22-04-351-003 

 658,820 

 329,410 

 145,840 

Totals: 

 2,192,660 

 1,096,330 

 776,040

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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

BECK WEST STORAGE LLC

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

26640 Harding, , MI

City or Town

Oak Park

State

Michigan

ZIP Code

48237

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward

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)

jpesick@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

47020 West Road

Novi

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48377

Taxing Authority (City or Township)

City Of Wixom (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.)

Yes

 

 

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:

96-22-04-351-009

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:

1766920

Current Taxable Value as established by the Board of Review:

1630200

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

2000000

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

1000000

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

1000000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

96-22-04-351-003

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:

1029410

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

845840

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

1400000

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

700000

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

700000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jerome P. Pesick

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686941600

Supporting Waiver Documents:

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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

Beck West Storage LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001419

City Of Wixom, 

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 11, 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

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

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

BECK WEST STORAGE LLC, 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 96-22-04-351-009 

 

 

 

 

 

 

 

 

 

96-22-04-351-003 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY OF WIXOM, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

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 Beck West Storage LLC, by and through their attorneys, Williams 

Williams Rattner & Plunkett, PC, state as follows for their Entire Tribunal Property 

Tax Petition. 

The Parties 

1. 

Petitioner Beck West Storage LLC, is a Michigan limited liability 

company with its registered office located at 26640 Harding, Oak Park, MI 48237. 

2. 

Respondent City of Wixom is a Michigan city with its primary offices 

located at 49045 Pontiac Trail, Wixom, MI 48393.

Page 2

2 

The Subject Properties 

3. 

Petitioner owns properties identified as follows: 

Parcel No. 

Address 

96-22-04-351-009 

47020 West Road 

96-22-04-351-003 

29686 Beck Road 

 

They are referred to collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Oakland County and are within 

the Walled Lake Consolidated school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Properties. 

The 2026 Assessments 

6. 

For the 2026 tax year, Respondent classified the Subject Properties as 

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in paragraph 1 of the 

attached Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments of the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the 

attached Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts identified in 

paragraph 3 of the attached Multiple Parcel Form. 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. Petitioner does not believe that this Petition presents any 

issues arising out of “additions” or “losses” as the General Property Tax Act, MCL

Page 3

3 

211.1 et seq. (the “GPTA”), defines those terms, but reserve its right to assert issues 

involving losses should information supporting such issues become available. 

11. 

The Subject Properties’ 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 valuation 

principles, and (d) otherwise violate Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments 

are not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Properties’ 2026 assessments to amounts that do 

not exceed Petitioner’s contentions of value set forth in paragraph 2 of the attached 

Multiple Parcel Form and granting Petitioner all other relief to which it is entitled 

under Michigan law. 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

& PLUNKETT PC 

 

 

 

 

 

 

 

By: 

/s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 26, 2026 

 

 

Attorneys for Petitioners

Page 4

Multiple Parcel Form Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BECK WEST STORAGE LLC, 

 

 

Docket No. 26- 

 

 

 

 

 

 

 

 

Parcel Nos. 96-22-04-351-009 

Petitioner, 

 

 

 

 

 

 

 

96-22-04-351-003 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

v. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY OF WIXOM, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Richard E Rassel, III (P57540) 

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 Petition Multiple Parcel Form 

 

 

1. 

The values established for the Subject Properties by Respondent’s 

March 2026 Board of Review are as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 3,533,840 

 1,766,920 

 1,630,200 

96-22-04-351-003 

 2,058,820 

 1,029,410 

 845,840 

Totals: 

 5,592,660 

 2,796,330 

 2,476,040 

 

 

2. 

Petitioner contends that lawful 2026 assessments for the Subject 

Properties cannot exceed the following amounts:

Page 5

Multiple Parcel Form Page 2 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 2,000,000 

 1,000,000 

 1,000,000 

96-22-04-351-003 

 1,400,000 

 700,000 

 700,000 

Totals: 

 3,400,000 

 1,700,000 

 1,700,000 

 

 

3. 

The amounts in dispute for the 2026 tax year are therefore as follows: 

Parcel No. 

True Cash Value 

Assessed Value 

Taxable Value 

96-22-04-351-009 

 1,533,840 

 766,920 

 630,200 

96-22-04-351-003 

 658,820 

 329,410 

 145,840 

Totals: 

 2,192,660 

 1,096,330 

 776,040

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

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

BECK WEST STORAGE LLC

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

26640 Harding, , MI

City or Town

Oak Park

State

Michigan

ZIP Code

48237

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward

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)

jpesick@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

47020 West Road

Novi

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48377

Taxing Authority (City or Township)

City Of Wixom (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.)

Yes

 

 

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:

96-22-04-351-009

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:

1766920

Current Taxable Value as established by the Board of Review:

1630200

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

2000000

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

1000000

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

1000000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

96-22-04-351-003

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:

1029410

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

845840

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

1400000

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

700000

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

700000

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jerome P. Pesick

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686941600

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.