Record Finder / 25-001814-TT
Michigan
Cjs Holdings Of Warren, LLC, Petitioner Vs. City Of Warren, Respondent
- Petitioner
- Cjs Holdings Of Warren, LLC
- Respondent
- City Of Warren
Case overview
- Docket number
- 25-001814-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 17 | Refund Issued | PET | Not recorded | 12/05/2025 | ($50.00) | Download |
| 16 | Refund Request | PET | Not recorded | 12/02/2025 | Not recorded | Download |
| 15 | Consent Judgment | Not recorded | 13 | 11/25/2025 | Not recorded | Download |
| 14 | Granted | PET | 13 | 11/25/2025 | Not recorded | Download |
| 13 | A Stipulation has been received. | PET | Not recorded | 11/24/2025 | $50.00 | Download |
| 12 | Order Denying Motion | Not recorded | Not recorded | 11/17/2025 | Not recorded | Download |
| 11 | A Stipulation has been received. | PET | Not recorded | 11/14/2025 | $50.00 | Download |
| 10 | Order Setting Aside P Default | Not recorded | Not recorded | 11/06/2025 | Not recorded | Download |
| 9 | Proof of service of petition was received. | PET | Not recorded | 10/06/2025 | Not recorded | Download |
| 8 | Order Holding Party in Default | Not recorded | Not recorded | 09/24/2025 | Not recorded | Download |
| 7 | Appearance | RESP | Not recorded | 06/25/2025 | Not recorded | Download |
| 6 | Petition has been verified | PET | 2 | 07/24/2025 | Not recorded | Download |
| 5 | Notice of Docket Number ET | Not recorded | Not recorded | 07/24/2025 | Not recorded | Download |
| 4 | Answer was received | Not recorded | Not recorded | 06/24/2025 | Not recorded | Download |
| 3 | ET Case Info Sheet | Not recorded | Not recorded | 06/24/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/29/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/29/2025 | $400.00 | Download |
Documents
24-001001 cc ref 1.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No: _______________________Amount of Refund Requested: $___________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment: ___________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $______________________ Granted: ☐ Amount Due: $______________________ Denied: ☐ Amount Refunded: $______________________ Prepared by:____________________________ Date: Authorized by:___________________________ Date: Audited/Entered by:_______________________ Date: Refund Denied by:________________________ Date: ________________ Barry Steinway 5851 Cherrywood, Apt 1901, West Bloomfield, MI 48322 25-001814 50.00 Stipulation for Consent Judgment had a typo for the assessed value so it was refiled and I was charged another filing fee of $50. The communication from the tribunal said there would not be a duplicate fee for filing the corrected stipulation. November 24, 2025 /s/Barry Steinway 13 25112457128662 50.00 0 50.00 Erica Mitchell 12/3/25 X December 5, 2025 December 5, 2025
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12/5/25, 8:59 AM PayPoint Idle Timeout: 14 Refund Results Print Payment Information Application: Michigan Tax Tribunal - 8023112272 Confirmation Number: 25112457128662 Original Payment Amount: 50.00 USD Refund Information Refund Status: Payment was cancelled successfully. Result Message: Refund Confirmation Number: 25120558853218 Refund Date: 12/05/2025 Refund Amount: 50.00 USD Note: https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 7”
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Refund-Request-Form-fillable.pdfRead complete document text →
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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 REFUND REQUEST Payee Name: ______________________________________________________________ Payee Address: ____________________________________________________________ MTT Docket No: _______________________Amount of Refund Requested: $___________ Reason for Refund: ☐Filing/Motion Fee Overpaid ☐Duplicate Docket ☐Other _____________________________________________________________ __________________________________________________________________ Payment Information: Docket Lookup Line # of Payment: ______________________________________________ Date of Payment: ___________________________________________________________ Check #:___________________________________________________________________ Validation/Confirmation #:_____________________________________________________ Requestor’s Signature:_______________________________________________________ __________________________________________________________________________ For Tribunal Use Only: Computation of Refund Amount: Amount paid: $______________________ Granted: ☐ Amount Due: $______________________ Denied: ☐ Amount Refunded: $______________________ Prepared by:____________________________ Date: Authorized by:___________________________ Date: Audited/Entered by:_______________________ Date: Refund Denied by:________________________ Date: ________________ Barry Steinway 5851 Cherrywood, Apt 1901, West Bloomfield, MI 48322 25-001814 50.00 Stipulation for Consent Judgment had a typo for the assessed value so it was refiled and I was charged another filing fee of $50. The communication from the tribunal said there would not be a duplicate fee for filing the corrected stipulation. November 24, 2025 /s/Barry Steinway 13 25112457128662
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25-001814 Consent Judgment.pdfRead complete document text →
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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 CJS Holdings of Warren LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001814 City of Warren, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ 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%, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-001814 Page 2 of 2 (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, 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, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after
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Stip 25-001814.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL CJS Holdings of Warren, LLC, Petitioner, V. City of Warren, Respondent. MTT Docket No. 25-001814 Parcel No. 13-35-352-014 Property Address: 20999 Groesbeck Highway, Warren, M148089 STIPULATION FOR ENTRY OF JUDGMENT The patties hereby stipulate and agree to the entry of judgment in the above-captioned matter as follows: 1. The City of Warren Assessor has inspected the subject property and submits the following valuation adjustment for consideration. 2. For the 2025 tax year, the original valuation of the subject property as established by the local assessing authority was: o True Cash Value (TCV): $786,880 o Assessed Value (AV): $393,440 o Taxable Value (TV): $393,440 3. In resolution of the building’s condition, the Assessor has determined that a 20% partial construction adjustment is appropriate for the building component of the valuation. Accordingly, the revised 2025 values shall be: o True Cash Value (TCV): $295,622 o Assessed Value (AV): $147,811
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5. The parties agree that this stipulation resolves allissues in dispute forthe 2025 tax year and that judgment may be entered pursuant to this agreement. 6. Each party waives the right to appeal this judgment. 7. All interest due on any refund is waived if, and only if, all refunds otherwise due are paid within 60 days of the entry of the consent judgment, however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including MCL 205.737. Respectfully submitted, Petitioner: CJS Holdings of Warren, LLC By: /s/ Barry A. Steinway Authorized Representative Date: November 20, 2025 Respondent: “ Candice Mayer ¥ Attorney for Respondent Date: \ . 14.15
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Stip 25-001814.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL CJS Holdings of Warren, LLC, Petitioner, V. City of Warren, Respondent. MTT Docket No. 25-001814 Parcel No. 13-35-352-014 Property Address: 20999 Groesbeck Highway, Warren, M148089 STIPULATION FOR ENTRY OF JUDGMENT The patties hereby stipulate and agree to the entry of judgment in the above-captioned matter as follows: 1. The City of Warren Assessor has inspected the subject property and submits the following valuation adjustment for consideration. 2. For the 2025 tax year, the original valuation of the subject property as established by the local assessing authority was: o True Cash Value (TCV): $786,880 o Assessed Value (AV): $393,440 o Taxable Value (TV): $393,440 3. In resolution of the building’s condition, the Assessor has determined that a 20% partial construction adjustment is appropriate for the building component of the valuation. Accordingly, the revised 2025 values shall be: o True Cash Value (TCV): $295,622 o Assessed Value (AV): $147,811
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5. The parties agree that this stipulation resolves allissues in dispute forthe 2025 tax year and that judgment may be entered pursuant to this agreement. 6. Each party waives the right to appeal this judgment. 7. All interest due on any refund is waived if, and only if, all refunds otherwise due are paid within 60 days of the entry of the consent judgment, however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including MCL 205.737. Respectfully submitted, Petitioner: CJS Holdings of Warren, LLC By: /s/ Barry A. Steinway Authorized Representative Date: November 20, 2025 Respondent: “ Candice Mayer ¥ Attorney for Respondent Date: \ . 14.15
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Deny_Stip-Abood.2025-11-17_16-04-06.0000.pdfRead complete document text →
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 14, 2025, and finds that: the parties have failed to provide the correct assessed value or taxable value, as established by Respondent’s Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call in the normal course of scheduling. 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 _____________________________ Marcus L. Abood, Tribunal Member Entered: November 17, 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
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on November 14, 2025, and finds that: the parties have failed to provide the correct assessed value or taxable value, as established by Respondent’s Board of Review, for the 2025 tax year. Therefore, IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that this case shall be placed on a Prehearing General Call in the normal course of scheduling. 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 _____________________________ Marcus L. Abood, Tribunal Member Entered: November 17, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I.
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MTT
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Stip. for Entry of Consent Judgment - CSJ Holdings of Warren, LLC v City of Warren (MTT 25-001814) (ID 115934).pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL CJS Holdings of Warren, LLC, Petitioner, V. City of Warren, Respondent. MTT Docket No. 25-001814 Parcel No. 13-35-352-014 Property Address: 20999 Groesbeck Highway, Warren, M1 48089 STIPULATION FOR ENTRY OF JUDGMENT The parties hereby stipulate and agree to the entry of judgment in the above-captioned matter as follows: 1. The City of Warren Assessor has inspected the subject property and submits the following valuation adjustment for consideration. For the 2025 tax year, the original valuation of the subject property as established by the local assessing authority was: o True Cash Value (TCV): $786,882 o Assessed Value (AV): $393,400 o Taxable Value (TV): $393,400 In resolution of the building’s condition, the Assessor has determined thata 20% partial construction adjustment is appropriate for the building component of the valuation. Accordingly, the revised 2025 values shall be: o True Cash Value (TCV): $295,622 o Assessed Value (AV): $147,811
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5. The parties agree that this stipulation resolves all issues in dispute for the 2025 tax year and that judgment may be entered pursuant to this agreement. 6. Each party waives the right to appeal this judgment. 7. All interest due on any refund is waived if, and only if, all refunds otherwise due are paid within 60 days of the entry of the consent judgment, however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including MCL 205.737. Respectfully submitted, Petitioner: CJS Holdings of Warren, LLC By: /s/ Barry A. Steinway Authorized Representative Date: November 3, 2025 Respondent: Ci Ware, By: im Candice Mayer | Attorney for Respondent Date: ILS. S
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Order_Setting_Aside_P_Default.2025-11-06_10-28-06.0000.pdfRead complete document text →
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on September 24, 2025, 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_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 6, 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
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on September 24, 2025, 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_________________________________ Patricia L. Halm, Tribunal Chair Entered: November 6, 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
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Proof of Service signed.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR CSJ Holdings of Warren LLC Petitioner(s) MICHIGAN TAX TRIBUNAL Y MTT Docket No. 25-001814 City of Warren Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Barry Steinway states that on July 7, October 3 and 6 2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): City of Warren Assessor, F. Scott Miller-assessing dept, sjite 310, One City Square, Warren, Ml 48093 via certified mail 2. City Clerk or Township Supervisor/Clerk (via certified mail): Sonja Djurovic Buffa, City Clerk, Clerk's office, One City Square, Warren, MI 48093 3. County Equalization Director (via first class mail or personal service): Macomb County Equalization Director- 1 S Main St, Mt Clemens, MI 48043 4. County Clerk (via first class mail or personal service): Macomb County Clerk: 40 N Main St 1st Floor, Mt Clemens, MI 48043 5. Secretary of the local school board (via first class mail or personal service): Secretary of Warren Consolidated Schools:31300 Anita Dr, Warren, MI 48093 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 /s/Barry Steinway Barry Steinway [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 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
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Order_Holding_Party_in_Default.2025-09-24_10-19-34.0000.pdfRead complete document text →
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. 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: September 24, 2025 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
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MTT Docket No. 25-001814 Page 2 of 6 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)
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001814 City Of Warren, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in
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MTT
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S
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Appearance - CSJ Holdings of Warren LLC v City of Warren (MTT 25-001814) (ID 113337).pdfRead complete document text →
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Candice M. Mayer STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CSJ HOLDINGS OF WARREN, LLC, MTT Docket No. 25-001814 Parcel ID No. 12-13-35-352-014 Petitioner, -v- CITY OF WARREN, Respondent. ______________________________/ BARRY STEINWAY Representative for Petitioner 5851 Cherrywood, Apt. 1901 West Bloomfield, Michigan 48322 (248) 563-2544 basteinway@gmail.com innercitymarkets@yahoo.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Ste. 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ NOTICE OF APPEARANCE PLEASE ENTER the appearance of CANDICE M. MAYER, Assistant City Attorney, as the attorney for Respondent, City of Warren, in the above-captioned matter. Respectfully submitted, ____________________________ CANDICE M .MAYER (P85421) Assistant City Attorney One City Square, Suite 400 Warren, Michigan 48093 (586) 574-4671 Dated: June 25, 2025
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2025 tax appeal petition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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, v MOAHR Docket No. ___________ ______________________, Respondent. 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. 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):
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MOAHR Docket No. _________________ Page 2 of 4 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: _______________________________________
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MOAHR 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
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ET_Notice_of_Docket_Number.2025-07-24_08-49-28.0000.pdfRead complete document text →
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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 CJS Holdings of Warren, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001814 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 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
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Response to Petition, Affirmative Defenses and POS â CSJ Holdings (ID 113301).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CSJ HOLDINGS OF WARREN, LLC, MTT Docket No. 25-001814 Parcel ID No. 12-13-35-352-014 Petitioner, -v- CITY OF WARREN, Respondent. ______________________________/ BARRY STEINWAY Representative for Petitioner 5851 Cherrywood, Apt. 1901 West Bloomfield, Michigan 48322 (248) 563-2544 basteinway@gmail.com innercitymarkets@yahoo.com WARREN CITY ATTORNEY’S OFFICE MARY MICHAELS (P44601) CANDICE M. MAYER (P85421) Attorneys for Respondent One City Square, Ste. 400 Warren, Michigan 48093 (586) 574-4671 cmayer@cityofwarren.org ______________________________________________________________________ RESPONSE TO PETITION Respondent, CITY OF WARREN, by its attorneys, MARY MICHAELS, Acting City Attorney, and CANDICE MAYER, Assistant City Attorney, in response to the Petition states as follows: 1. Respondent admits ¶ 1. 2. Respondent admits ¶ 2. 3. Respondent states that ¶ 3 is not applicable to this Petition. 4. Respondent states that ¶ 4 is not applicable to this Petition.
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5. Respondent states that ¶ 5 is not applicable to this Petition. 6. Respondent admits ¶ 6. 7. Respondent states that ¶ 7 is not applicable to this Petition. 8. Respondent states that ¶ 8 is not applicable to this Petition. 9. Respondent states that ¶ 9 is not applicable to this Petition. 10. Respondent admits ¶ 10. 11. Respondent admits ¶ 11. 12. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 12 and therefore, leaves Petitioner to its proofs. 13. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 13 and therefore, leaves Petitioner to its proofs. 14. Respondent admits ¶ 14. 15. Respondent states that ¶ 15 is not applicable to this Petition. 16. Respondent denies ¶ 16 as this matter was not brought before the Board of Review. 17. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 17 and therefore, leaves Petitioner to its proofs. 18. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 18 and therefore, leaves Petitioner to its proofs.
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19. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 19 and therefore, leaves Petitioner to its proofs. 20. Respondent lacks sufficient knowledge or information sufficient to form a belief as to the truth of the allegation in ¶ 20 and therefore, leaves Petitioner to its proofs. WHEREFORE, Respondent, CITY OF WARREN, requests the Tribunal deny the requested relief, dismiss the Petition with prejudice, and award Respondent costs incurred by having to defend against this matter. Respectfully submitted, ____________________________ CANDICE M. MAYER (P85421) Assistant City Attorney Attorney for Respondent Dated: June 24, 2025 ID 113284 Candice M. Mayer
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL CSJ HOLDINGS OF WARREN, LLC, MTT Docket No. 25-001814 Parcel ID No. 12-13-35-352-014 Petitioner, -v- CITY OF WARREN, Respondent. ______________________________/ BARRY STEINWAY Representative for Petitioner 5851 Cherrywood, Apt. 1901 West
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.29d75a7c-2ab6-459e-b71c-e4977992c020.pdfRead complete document text →
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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. 25-001814 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City Of Warren (MACOMB) Local Unit of Government/First Name Candice M.I. Last Name Mayer Home Address (No., Street, P.O. Box or Rural Route) One City Square City or Town Warren State Michigan ZIP Code 48093 Telephone Number 586-574-4671 Fax Number 586-574-4530 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cmayer@cityofwarren.org Section 2: Attorney/Authorized Representative’s Contact Information First Name Candice M.I. Last Name Mayer Firm Name (if any) Warren City Attorney's Office Address (No., Street, P.O. Box or Rural Route) One City Square, Suite 400 City or Town Warren State Michigan ZIP Code 48093 Telephone Number 5865744671 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cmayer@cityofwarren.org Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Candice Mayer /s/
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2025 tax appeal petition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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, v MOAHR Docket No. ___________ ______________________, Respondent. 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. 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):
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MOAHR Docket No. _________________ Page 2 of 4 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: _______________________________________
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MOAHR 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
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MOAHR
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.1e2d13a6-b989-47e0-8c44-631b16cf4242.pdfRead complete document text →
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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 CJS Holdings of Warren, LLC Home Address (No., Street, P.O. Box or Rural Route) 20999 Groesbeck Highway Apt 1901 City or Town Warren State Michigan ZIP Code 48089 Telephone Number 2485632544 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) innercitymarkets@yahoo.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Barry M.I. Last Name Steinway Firm Name (if any) unemployed Address (No., Street, P.O. Box or Rural Route) 5851 Cherrywood Apt 1901 City or Town West Bloomfield State Michigan ZIP Code 48322 Telephone Number 248-563-2544 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) basteinway@gmail.com 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] 20999 Groesbeck Highway Warren Michigan 48089 Taxing Authority (City or Township) City Of Warren (MACOMB) County Macomb If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)
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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: 12-13-35-352-014 Classification of Property: Real Industrial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 393440 Current Taxable Value as established by the Board of Review: 393440 What do you believe is the fair market value (also known as True Cash Value)? 100 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50 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?
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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
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