Canada Investments LLC, Detroit 313 Properties LLC Petitioners Vs. City Of Warren 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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

Canada Investments LLC,Detroit 

313 Properties LLC,

Petitioner,

v

 

 

City Of Warren,

Respondent.

 MTT Docket No. 26-002632

Please be advised that 26-002632 has been placed on a two-week Prehearing General 

Call commencing September 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covered by the order will not be published.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.

Page 2

MTT Docket No. 26-002632

Page 2 of 3

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

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless 

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

except upon a finding of good cause by the Tribunal.

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

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

May 20, 2027, which means all discovery has been requested, all Motions to Compel 

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

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

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

during “Pre-Valuation Disclosure” discovery.

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

September 16, 2027, which means all discovery has been requested, all Motions to 

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

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 26-002632

Page 3 of 3

Entered: October 16, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING

Page 5

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DETROIT 313 PROPERTIES LLC & 

CANADA INVESTMENTS LLC 

 

 

 

Petitioner, 

 

v 

 

CITY OF WARREN, 

 

 

 

Respondent. 

 

 

 

Docket No. 26-002632 

 

 

_____________________________________________________________________________/ 

 

JON AYLSWORTH 

PROPERTY TAX CONSULTANTS 

Representative for Petitioner 

861 Pinecrest Ave. SE 

Grand Rapids, MI 49506 

(269) 366-0300 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

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 City of Warren, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent lacks the information necessary to respond to the allegations in 

Paragraph 1 and leaves Petitioner to its proofs. 

2. 

Respondent admits the allegations in Paragraph 2 insofar as it is the entity that 

assesses and collects property taxes with relation to the parcel identified in the Petition.

Page 2

2

3. 

Respondent admits the property identification number is 12-13-35-353-004 and the 

subject property address is 11817 8 Mile Road, Warren, MI. Respondent further admits that 

subject property is classified as commercial real. With respect to the remaining allegations in 

Paragraph 3, Respondent lacks knowledge or information sufficient to form a belief as to the truth 

of the allegations contained therein and leaves Petitioner to its proofs. 

4. 

Respondent admits the allegations In Paragraph 4. 

5. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 5, but denies 

that Petitioner’s claims have merit. 

6. 

Respondent admits the allegations in Paragraph 6 as to the stated values Respondent 

denies the allegations in Paragraph 6. 

7. 

Respondent admits the allegations in Paragraph 7. 

8. 

Respondent denies the allegations in Paragraph 8 for the reason that the same are 

untrue. In further answer, the assessed, state equalized and/or taxable values do not exceed 

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

correctly determined and are based upon correct application of proper principles, and the values 

and Respondent’s mode of assessment are non-discriminatory and constitutional. 

9. 

Respondent acknowledges the value contention raised by Petitioner in Paragraph 9, 

but denies that Petitioner is entitled to such relief. 

10. 

Respondent acknowledges the relief requested by Petitioner in Paragraph 10 of the 

Petition, but denies that Petitioner is entitled to the requested relief due to the statements in the 

above Paragraphs.

Page 3

3

WHEREFORE, Respondent City of Warren requests the Tribunal dismiss the Petition, 

affirm Respondent’s assessed and taxable values, subject to county and state equalization, and 

award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

__/s/Laura M. Hallahan________________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: September 9, 2026 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent City of Warren asserts the following affirmative defenses: 

1. 

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. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

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

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question.

Page 4

4

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a self-chosen 

method of assessment contrary to the intent, purpose and law of this State. 

8. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of other 

properties in Respondent’s taxing unit. 

9. 

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

equalization as to which it has no legal standing and cannot maintain a cause of action. 

10. 

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. 

11. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional requirements. 

12. 

Petitioner has failed to pursue its appeal in a timely fashion. 

13. 

Respondent reserves the right to raise additional affirmative defenses as the same 

may become known to it during the course of these proceedings.

Page 5

5

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101)

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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. 26-002632

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Warren (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

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

oy 

PROPERTY TAX 

CONSULTANTS 

August 14, 2026 

MTT Docket # 

RE: 

Notice of Docket Number for Entire Tibunal petitio 

Jd6-00d63 

RECEIVED 

AUG 1 9 2026 

MICHIGAN TAX TRIBUNAL 

; YOUR PROPERTY TAX EXPERTS SINCE 1989 

i 

Enclosed please find a copy of the petition containing the do 

| 

| 

| 

n at Michigan Tax Tribunal 

cket number assigned by the 

Michigan Tax Tribunal, proof of service and copies of additional required documentation for the 

above captioned matter. 

Very truly yours, 

Jop 

Aylsworth 

JA/ac 

Enclosures 

| 

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i

Page 2

| 

| I 

STATE OF MICHIGA 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

vee TAX TRIBUNAL 

Property Tax Consultants for: Detroit 313 Properties LLC & Canada Investments LLC 

Petitioner 

\% 

PETITION] 

MTT Docket # 26-002632 

City of Warren 

Respondent 

PROOF OF SERVICE 

i 

Jon Aylsworth, deposes and says that on August 14, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Via certified mail, return receipt requested, with proper postage affixed thereto. 

Assessor, City of Warren 

One City Square, Warren, MI 48093 

Clerk, City of Warren 

One City Square, Warren, MI 48093 

Via United States First-Class mail with proper postage affixed thereto. 

Clerk, Macomb County 

1 South Main St, Mount Clemens, MI 48043 

Director of Equalization, Macomb County; 

1 South Main St, Mount Clemens, MI 48043 

Secretary of School Board, Van Dyke Public School District 

23500 Mac Arthur Blvd, Warren, MI 48089 

Secretary of School Board, Macomb Intermediate School District 

44001 Garfield Road, Clinton To 

ship, MI 48038 

State Treasurer, Michigan Department of 

reasury 

430 W. Allegan, Lansing, MI 48922 

Clerk of the Court, Michigan Tax Tribunal 

P.O. Box 30232, Lansing, MI 48909

Page 3

NAb d V bo bot 

alo 

MAY 1'3 2026 

MICHIGAN TAX TRIBUNAL 

PROPERTY TAX 

CONSULTANTS 

: 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Detroit 31 3 Properties LLC & Canada Investments LLC 

Parcel # 12-13-35-353-004, v. City of Warren 

Dear Clerk, 

Enclosed please find Petitioner's Petition and 0.0 of Service for filing in the above captioned matter, 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very 

truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 4

Property Tax Consultants for Detroit 313 Properti 

| 

| 

i 

| 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

es LLC & Canada Investments LLC, 

v 

City of Warren, 

PETITION 

MTT Docket No. 26-002632 

Petitioner, Detroit 313 Properties LLC & Canada Investments LLC, through their agent, Property Tax 

Consultants, petitions this Tribunal as follows: 

1. 

Petitioner is Detroit 313 Properties LLC & Canada Investments LLC, whose principal office or 

address is 142 E Walled Lake Dr, Walled Lake, MI 48390. 

Respondent, City of Warren, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # [2-13-35-953 004, and the subject property address is 

11817 8 

Mile, Warren, MI 48089. The property is classified as commercial, real property. Petitioner's 

Property is presently used for commercial Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

i 

The property is located in Macomb County and the school districts of Van Dyke Public and the 

Macomb Intermediate School District and Macomb Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,066,470 a 

state equalized value of $1,066,470 and a taxable value of $1,066,470. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. 

The 2026 values set by the respondent are nvalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable 

tax date. 

| 

Petitioner contends the true cash value of t 

e subject property is $735,000 which would yield a 

state equalized value of $367,500 and the taxable value is $367,500. The amount in contention is 

$698,970 for assessed value, sta

Page 5

Dated: May 13, 2026 

TT 

i 

{ 

By: 

/ 

| 

Jon avtowhiF 

propery Tax Consultants 

861 Pinecrest 

Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| Jack@skylinepropertytax.com

Page 6

Property Tax Consultants 

861 Pinecrest Ave SE 

Grand Rapids, Mi 49506 

Michigan Tax Tribunal

ATTN: Clerk 

P.O. Box 30232 

Lansing, Mi 48909 

USPS TRACKING® # 

BIRO 

J 

9534 6123 9537 6226 6167 27

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 

AM 

MAY 18 2026 0 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Detroit 313 Properties LLC & Canada Investments LLC 

Parcel # 12-13-35-353-004, v. City of Warren 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very 

truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Detroit 313 Properties LLC & Canada Investments LIC, 

v 

MTT Docket No. 

City of Watren, 

PETITION 

Petitioner, Detroit 313 Properties LLC & Canada Investments LLC, through their agent, Property Tax 

Consultants, petitions this Tribunal as follows: 

1. 

Petitioner is Detroit 313 Properties LLC & Canada Investments LLC, whose principal office or 

address is 142 E Walled Lake Dr, Walled Lake, MI 48390. 

Respondent, City of Warren, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 12-13-35-353-004, and the subject property address is 

11817 8 

Mile, Warren, MI 48089. The property is classified as commercial, real property. Petitioner's 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Macomb County and the school districts of Van Dyke Public and the 

Macomb Intermediate School District and Macomb Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,066,470 a 

state equalized value of $1,066,470 and a taxable value of $1,066,470. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $735,000 which would yield a 

state equalized value of $367,500 and the taxable value is $367,500. The amount in contention is

Page 3

Dated: May 13, 2026 

By: I 

Jon/Aylstvorth, Property Tax Consultants 

861 

Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Detroit 313 Properties LLC & Canada Investments LLC 

Petitioner 

\% 

PETITION 

City of Warren 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

pans 

[on Slsworth

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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

Canada Investments LLC,Detroit 313 Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002632

City Of Warren, 

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: July 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

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

Canada Investments LLC,Detroit 313 Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002632

City Of Warren, 

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: July 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

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

Canada Investments LLC,Detroit 313 Properties LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002632

City Of Warren, 

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

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 

AM 

MAY 18 2026 0 

PROPERTY TAX 

MICHIGAN TAX TRIBUNAL 

CONSULTANTS 

YOUR PROPERTY TAX EXPERTS SINCE 1989 

May 13, 2026 

Clerk of the Court 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Consultants for Detroit 313 Properties LLC & Canada Investments LLC 

Parcel # 12-13-35-353-004, v. City of Warren 

Dear Clerk, 

Enclosed please find Petitioner's Petition and Proof of Service for filing in the above captioned matter. 

Also enclosed is our check in the amount of $600.00 representing the filing fee in this matter. 

Very 

truly yours, 

on Aylsworth 

JA/ac 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for Detroit 313 Properties LLC & Canada Investments LIC, 

v 

MTT Docket No. 

City of Watren, 

PETITION 

Petitioner, Detroit 313 Properties LLC & Canada Investments LLC, through their agent, Property Tax 

Consultants, petitions this Tribunal as follows: 

1. 

Petitioner is Detroit 313 Properties LLC & Canada Investments LLC, whose principal office or 

address is 142 E Walled Lake Dr, Walled Lake, MI 48390. 

Respondent, City of Warren, establishes levies and collects the property taxes on the subject 

property. 

The property identification is # 12-13-35-353-004, and the subject property address is 

11817 8 

Mile, Warren, MI 48089. The property is classified as commercial, real property. Petitioner's 

Property is presently used for commercial. Petitioner believes that Petitioner’s Property was 

originally designed to be used for commercial. 

The property is located in Macomb County and the school districts of Van Dyke Public and the 

Macomb Intermediate School District and Macomb Community College. 

This matter involves issues relating to the true cash and taxable values for the parcel referenced 

above for the 2026 tax year. 

For tax year 2026, Respondent’s Board of Review determined an assessed value of $1,066,470 a 

state equalized value of $1,066,470 and a taxable value of $1,066,470. 

Petitioner appealed at the 2026 March Board of Review and the requested relief was denied. 

The 2026 values set by the respondent are invalid and unlawful as they exceed the amount 

allowed by Michigan law and the Michigan Constitution and do not reflect the true cash value of 

the fee simple interest as of the applicable tax date. 

Petitioner contends the true cash value of the subject property is $735,000 which would yield a 

state equalized value of $367,500 and the taxable value is $367,500. The amount in contention is

Page 3

Dated: May 13, 2026 

By: I 

Jon/Aylstvorth, Property Tax Consultants 

861 

Pinecrest Ave SE, Grand Rapids, MI 49506 

269-366-0300 

| jack@skylinepropertytax.com

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Property Tax Consultants for: Detroit 313 Properties LLC & Canada Investments LLC 

Petitioner 

\% 

PETITION 

City of Warren 

Respondent 

PROOF OF SERVICE 

Jon Aylsworth, deposes and says that on May 13, 2026 he served a copy of the Petition relative to the 

above-captioned matter upon: 

Clerk of the Court, Michigan Tax Tribunal 

Via hand delivery. 

pans 

[on Slsworth

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