Bps Land LLC Petitioner Vs. Township Of Bloomfield 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 

BPS Land LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002509 

 

Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Rosemary Anger 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the 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, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-002509 

Page 2 of 2 

 

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

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,

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BPS LAND LLC, 

 

 

 

Petitioner, 

 

vs. 

 

BLOOMFIELD TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-002509 

_____________________________________________________________________________/ 

 

IVAN AMMORI 

THE AMMORI GROUP 

Representative for Petitioner 

77 E. Long Lake Rd., Fl 1 

Bloomfield Hills, MI 48304-2328 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the _X__ Entire Tribunal ___ Small Claims Division. 

 

2. 

Property Parcel Nos: C-19-06-205-018 and C-19-06-205-017 

 

3. 

The property is located in Oakland County, MI. 

 

4. 

The 2026 values for the property identified above as established by Respondent’s Board 

of Review are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$119,020 

59,510 

$52,940 

C-19-06-205-017 

$285,280 

$142,640 

$52,940 

 

5. 

The 2026 values for the property identified above as stipulated by the parties for 

settlement purposes are:

Page 2

MTT Docket No. 26-002509 

Stipulation for Entry of Consent Judgment, Page 2 of 2 

 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$35,000 

$17,5000 

$17,500 

C-19-06-205-017 

$35,000 

$17,5000 

$17,500 

 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

____________________________________________________ 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Petitioner hereby waives interest attributable to the reduction for all taxing authorities. 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

 /s/ Ivan Ammori 

 

 

 

 

 

 

 

 

 

 

 

Ivan Ammori 

 

Signature of Respondent’s authorized representative: 

 

/s/ Laura M. Hallahan 

 

 

 

 

 

 

 

 

Laura M. Hallahan

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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: 26-002509

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

Party Filing Document 

Joint

Files

Document Type: Response to Order

Attachment File Name: Stipulation for Consent Judgment

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

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

BPS Land LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on September 12, 2026 and finds that the parties have failed to provide 

the correct true cash value indicated by the assessed value established by 

Respondent’s Board of Review, for the 2026 tax year. Therefore,

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Patricia L. Halm

Entered: September 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

BPS Land LLC, 

Petitioner,

MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on September 12, 2026 and finds that the parties have failed to provide 

the correct true cash value indicated by the assessed value established by 

Respondent’s Board of Review, for the 2026 tax year. Therefore,

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that this case shall remain on the previously-scheduled 

Prehearing General Call and a Prehearing Conference will be scheduled accordingly.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the

Page 3

STATE

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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

NOTICE OF AUGUST 16- 31, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

BPS Land LLC,

Petitioner,

v

 

 

Township Of Bloomfield,

Respondent.

 MTT Docket No. 26-002509

Please be advised that 26-002509 has been placed on a two-week Prehearing General 

Call commencing August 16, 2027. 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. 26-002509

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

Page 3

MTT

Page 4

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BPS LAND LLC, 

 

 

 

Petitioner, 

 

vs. 

 

BLOOMFIELD TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-002509 

_____________________________________________________________________________/ 

 

IVAN AMMORI 

THE AMMORI GROUP 

Representative for Petitioner 

77 E. Long Lake Rd., Fl 1 

Bloomfield Hills, MI 48304-2328 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the _X__ Entire Tribunal ___ Small Claims Division. 

 

2. 

Property Parcel Nos: C-19-06-205-018 and C-19-06-205-017 

 

3. 

The property is located in Oakland County, MI. 

 

4. 

The 2026 values for the property identified above as established by Respondent’s Board 

of Review are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$119,200 

59,510 

$52,940 

C-19-06-205-017 

$285,280 

$142,640 

$52,940 

 

5. 

The 2026 values for the property identified above as stipulated by the parties for 

settlement purposes are:

Page 2

MTT Docket No. 26-002509 

Stipulation for Entry of Consent Judgment, Page 2 of 2 

 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

Revised TCV 

Revised AV 

Revised TV 

C-19-06-205-018 

$35,000 

$17,500 

$17,500 

C-19-06-205-017 

$35,000 

$17,500 

$17,500 

 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

____________________________________________________ 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

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

 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only, and only for the years involved, 

and for no other purpose whatsoever. 

 

Petitioner hereby waives interest attributable to the reduction for all taxing authorities. 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ivan Ammori 

 

Signature of Respondent’s authorized representative: 

 

 

 

 

 

 

 

 

 

 

Laura M. Hallahan 

/s/ Laura M. Hallahan

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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: 26-002509

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stipulation for Consent Judgment - BPS Land

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

RECEIVED 

AUG 1 02026 

_ 

RIBUNAL 

STATE OF MICHIGAN 

MICHIGAN TAX T 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

BPS LAND, LLC, 

Petitioner, 

Vs. 

MTT Docket No. 26-002509 

Bloomfield Township, 

Respondent. 

/ 

PROOF OF SERVICE 

(Property Tax Petition) 

On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: 

Township Assessor 

Township Supervisor 

Bloomfield Township 

Bloomfield Township 

4200 Telegraph Rd 

4200 Telegraph Rd 

PO Box 489 

PO Box 489 

Bloomfield Hills, MI 48303-0489 

Bloomfield Hills, MI 48303-0489 

On the date below 

1 sent by first class mail a copy of the Petition to: 

Equalization Director 

County Clerk 

Oakland County 

Oakland County 

250 Elizabeth Lake Rd, Ste 1000W 

1200 N. Telegraph Rd, Bldg 12E 

Pontiac, MI 48341 

Pontiac, MI 48341 

Secretary, Board of Education 

State Treasurer 

School District of the City of Pontiac 

Department of Treasury 

47200 Woodward Avenue 

430 W. Allegan Street 

Pontiac, MI 48342 

Lansing, MI 48922 

[ declare that the statements above are true to the best of my information, knowledge and belief. 

V4

Page 2

Traninfo:4606 

261065691 

03/27/26 

Chk: 

102 

Ants $275.00 

ID: 

1645 TELEGRARH LLC 

STATE OF MICHIGAN 

RECEIVED 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MAR 30 2026 

BPS LAND, LLC, 

MICHIGAN TAX TRIBUNAL 

Vv 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

Docket No, 26- 002509 

CHARTER TOWNSHIP OF BLOOMFIELD, 

"Parcel No.: 

C-19-06-205-018, 

Respondent, 

and additional parcels 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, The Ammori Group, contends: 

I. 

The property that is the subject of this appeal consists of these contiguous real property 

parcels: 

REAL PROPERTY - CONTIGUOUS 

Parcel Number 

Address 

Classification 

Use 

C-19-06-205-018 

Vacant 

202-Commercial | Vacant 

C-19-06-205-017 

Vacant 

202-Commercial | Vacant 

XI N/A. 

Ifthe assessment at issue was protested, the protest was made to Respondent’s: 

0 March, 

O July, O December 

Board of Review. 

Respondent, identified above, assesses and collects taxes on the subject property. 

The subject property is located in the County of Oakland and school district of Pontiac City 

School District. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject propety. 

The Petitioner’s principal office/legal residence address is: 

77 E. Long Lake Rd., Floor 

1, 

Bloomfield Hills, MI 48304-2328.

Page 3

7. 

This appeal involves issues related to: 

Bd 

the subject property’s true cash and taxable values 

the subject property’s taxable value only 

there is a dispute as to the value of an addition or loss: OJ Yes 

[1 No 

uniformity of the subject property’s assessment 

the subject property’s exemption from ad valorem taxation under MCL 

8. 

The tax year at issue is 2026. 

9. 

The subject propeity is listed on the attachment, including, by parcel number: 

a, 

b. 

c. 

Respondent’s Board of Review established values,

Page 4

Pe

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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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 27, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 4, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Respondent was held in 

default on August 27, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 4, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BPS LAND LLC, 

 

 

 

Petitioner, 

 

vs. 

 

BLOOMFIELD TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-002509 

_____________________________________________________________________________/ 

 

IVAN AMMORI 

THE AMMORI GROUP 

Representative for Petitioner 

77 E. Long Lake Rd., Fl 1 

Bloomfield Hills, MI 48304-2328 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

On the date below I sent by electronic mail a copy of the foregoing Respondent’s 

Answer to Petition and Affirmative Defenses to: 

 

 

 

 

 

Ivan Ammori 

 

 

 

 

ammorigroup@gmail.com 

 

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

and belief. 

 

 

__/s/ Laura M. Hallahan______________ 

Dated: August 27, 2026 

Laura M. Hallahan

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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: 26-002509

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of service

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

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

BPS Land LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER OF DEFAULT

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

Respondent filed proof evidencing service of the answer. However, the proof of service 

indicates the answer was not served on Petitioner’s authorized representative. As such, 

Respondent must submit proof the answer was properly served on Petitioner within 14 

days of the entry of this order. See TTR 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: August 27, 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. 26-002509

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

Page 4

MTT

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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on June 29, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 27, 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

RECEIVED 

JUL 092026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

BPS Land LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL 

v 

MTT Docket No. 26-002509 

Township Of Bloomfield, 

Respondent. 

Tranlnfo:4606 

26136218-1 

07/08/26 

ORDER OF DEFAULT 

Chih: 

112 

Ant: $150.00 

The Tribunal has reviewed the file in the above-captioned case bind fin dEfEEN Le 

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. 

Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. 

Unfortunately, the payment may not be made via e-filing. 

Therefore, 

IT IS ORDERED that Petitioner 

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.i 

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). 

y 

By: 

(Halu CAA 

A. 

J | alr~ 

Entered: June 29, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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

Page 2

MTT Docket No. 26-002509 

Page 2 of 2 

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 205.7352.” TTR 225(5)

Page 3

BPS Land LLC 

$0.740 

2 

77 E LONG LAKE RD 

us POSTAGE 

: g 

BLOOMFLD HLS, MI 48304 

EROM 15304 

E 5 

11 Stamps.com 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Michigan Tax Tribunal 

PO BOX 30232 

LANSING MI 48909-7732

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

BPS LAND LLC, 

 

 

 

Petitioner, 

 

vs. 

 

BLOOMFIELD TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-002509 

_____________________________________________________________________________/ 

 

IVAN AMMORI 

THE AMMORI GROUP 

Representative for Petitioner 

77 E. Long Lake Rd., Fl 1 

Bloomfield Hills, MI 48304-2328 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent Bloomfield Township, by and through its attorneys, Hallahan & Associates, 

P.C., responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1 as to the parcel number, 

address, classification, County, and school district. 

 

2. 

Respondent admits that no Board of Review protest was made. 

 

3. 

Respondent admits the allegations in Paragraph 3. 

 

4. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 4 and leaves Petitioner to its proofs.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 6 

 

 

5. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 4 and leaves Petitioner to its proofs. 

 

6. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal, but 

denies that those issues have merit and also denies that Petitioner is entitled to any relief. 

 

7. 

Respondent admits the allegations in Paragraph 7. 

 

8. 

The 2026 values for the property identified above as established by Respondent’s 

Board of Review are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$119,200 

59,510 

$52,940 

C-19-06-205-017 

$285,280 

$142,640 

$52,940 

 

9. 

Respondent contends that the 2026 values for the property identified above are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$119,200 

59,510 

$52,940 

C-19-06-205-017 

$285,280 

$142,640 

$52,940 

 

10. 

The values in dispute for the property identified above are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

Original TCV 

Original AV 

Original TV 

C-19-06-205-018 

$0 

$0 

$0 

C-19-06-205-017 

$0 

$0 

$0 

 

 

11. 

Petitioner is not entitled to the relief requested in Paragraph 11, including all 

subparagraphs, for the reason that Petitioner’s amounts do not reflect the accurate valuations for 

this property. Furthermore, the assessed, state equalized and/or taxable values do not exceed 

permitted amounts, do not exceed the percentage for true cash value permitted by law, were

Page 3

Entire Tribunal

Page 4

Entire

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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. 26-002509

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Bloomfield (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

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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

BPS Land LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002509

Township Of Bloomfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the full required fee for the filing of the petition. See TTR 223. As 

such, the appeal is not properly pending. See TTR 225. Petitioner must pay the 

additional fee amount required for the filing of the petition within 14 days of the entry of 

this order. Tribunal rules and information on filing fees can be found on our website at 

www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

Therefore,

IT IS ORDERED that Petitioner 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.i 

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:_______________________________

Entered: June 29, 2026

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 26-002509

Page 2 of 2

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 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL ·

Page 4

MTT

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

Traninfo:de0h 

261066451 

03/27/26 

Chit: 

102 

Ant: $275.00 

1D: 

1645 TELEGRAPH LLE 

STATE OF MICHIGAN 

RECEIVED 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MAR 80 2026 

BPS LAND, LLC, 

MICHIGAN TAX TRIBUNAL 

v 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

Docket No. 26- 

CHARTER TOWNSHIP OF BLOOMFIELD, 

Parcel No.: 

C-19-06-205-018, 

Respondent. 

and additional parcels 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, The Ammori Group, contends: 

1. 

The property that is the subject of this appeal consists of these contiguous real property 

parcels: 

REAL PROPERTY - CONTIGUOUS 

Parcel Number 

Address 

Classification 

Use 

C-19-06-205-018 

Vacant 

202-Commercial | Vacant 

C-19-06-205-017 

Vacant 

202-Commercial | Vacant 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[J March, 

[J July, 

[J December 

Board of Review. 

Respondent, identified above, assesses and collects taxes on the subject property. 

The subject property is located in the County of Oakland and school district of Pontiac City 

School District. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 

The Petitioner’s principal office/legal residence address is: 

77 E. Long Lake Rd., Floor 1, 

Bloomfield Hills, MI 48304-2328.

Page 2

7. 

This appeal involves issues related to: 

[XI 

the subject property’s true cash and taxable values 

[0 

the subject property’s taxable value only 

there is a dispute as to the value of an addition or loss: 

[J Yes 

[0 No 

[O 

uniformity of the subject property’s assessment 

[0 

the subject property’s exemption from ad valorem taxation under MCL 

8. 

The tax year at issue is 2026. 

9. 

The subject property is listed on the attachment, including, by parcel number: 

a. 

 Respondent’s Board of Review established values, 

b. 

 Petitioner’s value contentions, and 

c. 

Values in dispute. 

10. Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: 

a. 

The assessed, state equalized and/or taxable values exceed the amounts permitted by the 

Michigan Constitution and applicable statutes; 

b. 

The assessed, state equalized and/or taxable values are at higher percentages of true cash 

value than permissible under the Michigan Constitution and applicable statutes; 

c. 

The assessed, 

state equalized and/or taxable values 

are based upon 

an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is taxable 

under Michigan law and are based upon the application of wrong principles; and 

d. 

The assessed, state equalized and/or taxable values, and the mode of assessment adopted 

by Respondent, discriminate against Petitioner and deny Petitioner its constitutional 

rights of uniformity, equal protection

Page 3

Pet

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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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002509

Township Of Bloomfield, 

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 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

BPS Land LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002509

Township Of Bloomfield, 

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

Page 3

STA

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

Traninfo:de0h 

261066451 

03/27/26 

Chit: 

102 

Ant: $275.00 

1D: 

1645 TELEGRAPH LLE 

STATE OF MICHIGAN 

RECEIVED 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MAR 80 2026 

BPS LAND, LLC, 

MICHIGAN TAX TRIBUNAL 

v 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

Docket No. 26- 

CHARTER TOWNSHIP OF BLOOMFIELD, 

Parcel No.: 

C-19-06-205-018, 

Respondent. 

and additional parcels 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, by and through its representative, The Ammori Group, contends: 

1. 

The property that is the subject of this appeal consists of these contiguous real property 

parcels: 

REAL PROPERTY - CONTIGUOUS 

Parcel Number 

Address 

Classification 

Use 

C-19-06-205-018 

Vacant 

202-Commercial | Vacant 

C-19-06-205-017 

Vacant 

202-Commercial | Vacant 

N/A. 

If the assessment at issue was protested, the protest was made to Respondent’s: 

[J March, 

[J July, 

[J December 

Board of Review. 

Respondent, identified above, assesses and collects taxes on the subject property. 

The subject property is located in the County of Oakland and school district of Pontiac City 

School District. 

Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 

The Petitioner’s principal office/legal residence address is: 

77 E. Long Lake Rd., Floor 1, 

Bloomfield Hills, MI 48304-2328.

Page 2

7. 

This appeal involves issues related to: 

[XI 

the subject property’s true cash and taxable values 

[0 

the subject property’s taxable value only 

there is a dispute as to the value of an addition or loss: 

[J Yes 

[0 No 

[O 

uniformity of the subject property’s assessment 

[0 

the subject property’s exemption from ad valorem taxation under MCL 

8. 

The tax year at issue is 2026. 

9. 

The subject property is listed on the attachment, including, by parcel number: 

a. 

 Respondent’s Board of Review established values, 

b. 

 Petitioner’s value contentions, and 

c. 

Values in dispute. 

10. Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: 

a. 

The assessed, state equalized and/or taxable values exceed the amounts permitted by the 

Michigan Constitution and applicable statutes; 

b. 

The assessed, state equalized and/or taxable values are at higher percentages of true cash 

value than permissible under the Michigan Constitution and applicable statutes; 

c. 

The assessed, 

state equalized and/or taxable values 

are based upon 

an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is taxable 

under Michigan law and are based upon the application of wrong principles; and 

d. 

The assessed, state equalized and/or taxable values, and the mode of assessment adopted 

by Respondent, discriminate against Petitioner and deny Petitioner its constitutional 

rights of uniformity, equal protection

Page 3

Pet

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