Canterbury Square LLC, Petitioner Vs. City Of Troy, 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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001803

City Of Troy,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 3, 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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001803

City Of Troy,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 3, 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

PROPERTY TAX REDUCTION SERVICES, LLC 

Mel R. Partovich 

37887 West Twelve Mile Road, Suite B 

 

Jay A. Schwartz 

Farmington Hills, Michigan 48331 

(248) 672-1922 

https://propertytaxreductionservices.org 

 

 

July 31, 2026 

 

 

ELECTRONIC FILING 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

 

 

Re: 

Canterbury Square LLC v City of Troy 

 

 

MTT Docket No. 25-001803-TT 

 

 

------------------------------------------------ 

 

 

Parcel No. 88-20-13-228-019 

 

Dear Madame/Sir: 

 

 

Petitioner is hereby withdrawing its Petition, and Respondent concurs in the withdrawal as 

indicated below. 

 

 

Please close the above-referenced file. Thank you. 

 

Very truly yours, 

 

 

 

 

 

 

 

 

PROPERTY TAX REDUCTION SERVICES, LLC 

 

/s/ Jay A. Schwartz 

 

JAS/lz 

 

CONSENT TO WITHDRAWAL: 

 

 

/s/ Lori Grigg Bluhm (w/Written Permission 7-31-26) 

Lori Grigg Bluhm (P46908) 

Attorney for Respondent 

500 West Big Beaver Road 

Troy, Michigan 48084 

(248) 524-3320 

bluhmlg@troymi.gov

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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: 25-001803

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

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Letter Withdrawing Appeal (Canterbury v Troy 25-001803) 7-31-26

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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001803 

City Of Troy,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 18, 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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001803 

City Of Troy,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 18, 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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-001803 

City Of Troy,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has considered the file in this case and finds that Petitioner filed a motion 

requesting that the Tribunal permit them to amend the petition to include a subsequent 

tax year. Respondent has not filed a response to the Motion to Amend. The motion is 

timely under MCL 205.737 and 205.735a, however, and Petitioner has shown good 

cause to justify the granting of the motion. Therefore,

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

IT IS FURTHER ORDERED that this order only grants the relief indicated above and 

does not find as true any allegations of fact or provide any other relief requested by the 

motion.

By: /s/ Patricia L. Halm

Entered: June 18, 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

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CANTERBURY SQUARE LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-001803 

 

CITY OF TROY, 

 

 

 

Respondent. 

_______________________________________________________________________________ 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

By: Jay Schwartz 

Representative for Petitioner 

37887 W. Twelve Mile Road, Suite B 

Farmington Hills, Michigan 484331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org

TROY CITY ATTORNEY 

By: Lori Grigg Bluhm (P46908) 

Attorneys for Respondent 

500 West Big Beaver Road 

Troy, Michigan 48084 

(248) 524-3320 

bluhmlg@troymi.gov 

______________________________________________________________________________ 

PETITIONER’S MOTION TO AMEND 

TO CONTEST 2026 ASSESSED AND TAXABLE VALUES 

 

 

Petitioner, CANTERBURY SQUIRE LLC, by and through its Representative, Property 

Tax Reduction Services, LLC, and for its Motion to Amend to Contest 2026 Assessed and Taxable 

Values states: 

 

1. 

Petitioner filed an Entire Tribunal Tax Petition in this matter for the 2025 tax year. 

 

2. 

Petitioner seeks to amend the Petition to add an appeal for the 2026 tax year. 

 

3. 

Petitioner brings this Motion pursuant to TTR 205.1202(c) and TTR 205.1230. 

 

4. 

This amendment involves issues relating to the property’s true cash, state equalized 

and/or taxable values. 

 

5. 

The values for the property identified herein, as established by Respondent, are: 

 

Tax Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

2026

88-20-13-228-019

$1,912,280 

$956,140 

$696,190

Page 2

2 

 

6. 

Petitioner contends that the values for the property(ies) identified herein are: 

 

Tax Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

2026

88-20-13-228-019

$1,114,000 

$557,000 

$557,000 

 

 

 

7. 

The values in dispute for the property(ies) identified herein are: 

 

Tax Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

2026

88-20-13-228-019

$798,280 

$399,140 

$139,190 

 

8. 

The 2026 assessment, including the state equalized values and taxable values, 

imposed on Petitioner’s property(ies), and the taxes to be levied and collected thereon, are invalid 

and unlawful, and operate as a fraud upon the taxpayer for the reasons that: 

 

 

a. 

The assessments, including the state equalized values and/or taxable values, exceed 

the amounts permitted by the Michigan Constitution and applicable statutes; 

 

 

b. 

The assessments, including state equalized values and/or taxable values, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

 

 

c. 

The assessments, including taxable values and/or state equalized values, are based 

upon an erroneous determination of true cash value of that portion of Petitioner’s Property(ies) 

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

 

 

d. 

The assessment, including state equalized values and/or taxable values, and the 

mode of assessment adopted by Respondent, discriminate against Petitioner, and deny Petitioner 

its constitutional rights to uniformity, equal protection, and due process of law. 

 

 

WHEREFORE, Petitioner moves that this Motion be granted, and Petitioner requests that 

the Tribunal enter an Order reducing the 2026 assessed values, reducing the 2026 taxable values, 

and requiring the Respondent pay to Petitioner the refunds attributable to such reductions, plus 

interest and costs. 

 

 

 

 

 

 

 

PROPERTY TAX REDUCTION SERVICES, LLC 

 

 

 

 

 

 

 

By: /s/ Jay A. Schwartz 

 

 

 

 

 

Jay A. Schwartz 

 

Representative for Petitioner 

 

37887 West Twelve Mile Road, Suite B 

 

Farmington Hills, Michigan 48331 

 

(248) 672-1922 

Dated: May 21, 2026 

jschwartz@propertytaxreductionservices.org

Page 3

3 

PROOF OF SERVICE 

 

 

On May 21, 2026, the undersigned certifies that a copy of Petitioner’s Motion to Amend 

to Contest 2026 Assessed and Taxable Values, and Proof of Service were served by first class 

mail upon: 

 

Lori Grigg Bluhm, Esq. 

500 West Big Beaver Road 

Troy, Michigan 48084 

 

I declare under the penalty of perjury that the statement above is true to the best of my 

knowledge,

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Page 1

1 of 1

Docket #: 25-001803

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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 DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Canterbury Square LLC,

Petitioner,

v

 

 

City Of Troy,

Respondent.

 MTT Docket No. 25-001803

Please be advised that 25-001803 has been placed on a two-week Prehearing General 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-001803

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by August 4, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

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

Statements by August 4, 2026. Witnesses, with the exception of rebuttal witnesses, will 

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

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

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

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

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

August 4, 2026, which means all discovery has been requested, all Motions to Compel 

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

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

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

during

Page 3

MT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CANTERBURY SQUARE, LLC 

Petitioner, 

: 

MTT Docket: 25-001803 

V 

Parcel ID 88-20-13-228-019 

CITY OF TROY, 

Respondent. 

/ 

JAY A. SCHWARTZ 

LORI GRIGG BLUHM (P46908) 

PROPERTY TAX REDUCTION SERVICES, 

TROY CITY ATTORNEY 

LCC. 

Attorney for Respondent 

Petitioner Representative 

500 W. Big Beaver Road 

37887 West Twelve Mile Rd. 

Troy, MI 48084 

Suite B 

(248) 524-3320 

Farmington Hills, MI 48331 

BluhmLG@TroyMl.qov 

(248) 672-1922 

JSchwartz@propertytaxreductionservices.org 

RESPONDENT'S ANSWER TO PETITION 

NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg 

Bluhm, and for its Answer to Petitioner's Petition, states as follows: 

1. 

As to Paragraph 1, Respondent admits the allegation. 

2. 

As to Paragraph 2, Respondent admits the allegation. 

3. 

As to Paragraph 3, No answer is required.

Page 2

7. 

As to Paragraph 7, No answer is required. 

8. 

As to Paragraph 8, No answer is required. 

9. 

As to Paragraph 9, No answer is required. 

10. 

As to Paragraph 10, Respondent admits the allegation. 

11. 

As to Paragraph 11, Respondent admits the allegation. 

12. 

As to Paragraph 12, Respondent neither admits nor denies the allegation, and 

leaves Petitioner to its proofs. 

13. 

As to Paragraph 13, Respondent denies that Petitioner has any support for its 

challenge to the subject property’s true cash and taxable values. 

14. 

As to Paragraph 14, Respondent admits the allegation. 

15. 

As to Paragraph 15, No answer is required. 

16. 

As to Paragraph 16, Respondent admits the allegation. 

17. 

As to Paragraph 17, Respondent denies that Petitioner has any support or basis 

for its contention of the true cash, assessed and taxable values for the Subject Property. 

18. 

As to Paragraph 18, Respondent does not contest the Petitioner's math 

calculations, but denies that Petitioner has any support or basis for its contention of the true 

cash, assessed, and taxable values for the subject property. 

19. 

As to Paragraph 19, Respondent denies that Petitioner is entitled to its 

requested relief. 

20. 

As to Paragraph 20, Respondent denies that Petitioner has set forth a viable claim

Page 3

WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the Petition, 

affirm or increase the assessed and taxable values for the subject property, subject to county 

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

Dated: September 22, 2025 

/s/ Lori Grigg Bluhm 

Lori Grigg Bluhm (P46908) 

City of Troy Attorney's Office 

Attorney for Defendant 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov

Page 4

AFFIRMATIVE DEFENSES 

For its further Answer to Petitioners’ Petition, Respondent relies on the following 

Affirmative Defenses: 

1. 

Petitioners fail to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

. 

Petitioners fail to allege specific and sufficient facts to establish fraud, error of law, 

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

Respondent or its agents. 

Petitioners fail to allege specific and sufficient facts to establish the true cash value, 

assessed value, and taxable value of its property. 

Petitioners fail to allege specific and sufficient facts to support its allegations that the 

property’s taxable value is improper, or failed to conform with the mode and method 

applied in the case of all properties in the City of Troy for 2024. 

Any decrease in the value of Petitioner's properties was a result of its own intentional 

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

equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner's property and established 

its assessed and taxable values in accordance with statutory and constitutional 

requirements. 

Respondent reserves the right to argue additional Affirmative Defenses during the

Page 5

affirmed or increased, that Petitioners’ Petition be dismissed with prejudice, and that 

Respondent be granted costs and attorney fees so wrongfully sustained. 

Dated: September 22, 2025 

[sl Lori Grigg Bluhm 

Lori Grigg Bluhm (P46908) 

City of Troy Attorney’s Office 

Attorney for

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001803

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Troy (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Lori

M.I.

Grigg

Last Name

Bluhm

Firm Name (if any)

City of Troy City Attorney Office

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

500 W. Big Beaver Road

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-524-3323

Fax Number

248-524-3259

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

bluhmlg@troymi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Lori Grigg Bluhm (P46908)

/s/

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

CANTERBURY SQUARE LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-001803 

 

CITY OF TROY, 

 

 

 

Respondent. 

____________________________________/ 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on August 31, 2025, I served a copy of the 2025 Property Tax 

Petition (with noted docket number), relative to the above-captioned matter: 

By CERTIFIED MAIL, on: 

 

City of Troy Assessing Department 

500 West Big Beaver Road 

Troy, Michigan 48084 

 

Clerk for the City of Troy 

500 West Big Beaver Road 

Troy, Michigan 48084 

 

and FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

Suite 1000W 

250 Elizabeth Lake Road 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

Building 12E 

1200 North Telegraph Road 

Pontiac, Michigan 48341 

 

Secretary of School Board 

Troy Public Schools 

4400 Livernois 

Troy, Michigan 48098

Page 2

2 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that a statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

CANTERBURY SQUARE LLC,

CITY OF TROY,

 88-20-13-228-019

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

 

 

 

 

 

9. 

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

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

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

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

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

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

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 Oakland

 2932 East Long Lake, Troy, Michigan 48085

 City of Troy

 35296 Banbury Court, Livonia, Michigan 48152

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the

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

Canterbury Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001803

City Of Troy, 

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 24, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

CANTERBURY SQUARE LLC,

CITY OF TROY,

 88-20-13-228-019

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

 

 

 

 

 

9. 

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

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

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

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

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

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

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 Oakland

 2932 East Long Lake, Troy, Michigan 48085

 City of Troy

 35296 Banbury Court, Livonia, Michigan 48152

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Canterbury Square LLC

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

37887 West Twelve Mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

2486721922

Fax Number

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

lzarem@bbmlawpc.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Brown Borkowski & Morrow

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-672-1922

Fax Number

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

jschwartz@propertytaxreductionservices.org

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

2932 East Long Lake

Troy

Michigan

48085

Taxing Authority (City or Township)

City Of Troy (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-13-228-019

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

863480

Current Taxable Value as established by the Board of Review:

677890

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

1080000

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

540000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

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.