Continental Plaza Venture 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

NOTICE OF JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Continental Plaza Venture LLC,

Petitioner,

v

 

 

City Of Troy,

Respondent.

 MTT Docket No. 26-000862

Please be advised that 26-000862 has been placed on a two-week Prehearing General 

Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at 

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

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

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

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

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

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

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

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

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

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

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

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

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

covered by the order will not be published.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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 26-000862

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 March 4, 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 March 4, 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 

March 4, 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 

July 1, 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

Entered: August 3, 2026

Page 3

MTT Docket No. 26-000862

Page 3 of 3

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

Page 4

STATE OF

Page 5

MT

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Page 1

RECEIVED 

JUL 2 02026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CONTINENTAL PLAZA VENTURE LLC, 

Petitioner, 

MTT Docket: 26-000862 

\Y 

Parcel ID 88-20-28-101-048 

CITY OF TROY, 

Respondent. 

/ 

JOSHUA T. SHILLAIR (P72674) 

LORI GRIGG BLUHM (P46908) 

Vice President/ Tax Appeal 

JULIE QUINLAN DUFRANE (P59000) 

COLLIERS INTERNATIONAL 

TROY CITY ATTORNEY'S OFFICE 

Attorney for Petitioner 

Attorneys for Respondent 

400 W. 4!" Street, Suite 350 

500 W. Big Beaver Road 

Royal Oak, M1 48067 

Troy, Ml 48084 

(248) 226-1632 

(248) 524-3320 

Joshua.Shillair@Colliers.com 

BLUHMLG@TROYM!.gov 

/ 

RESPONDENT'S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

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 neither admits nor denies the allegation, lacking 

knowledge or information sufficient to form a belief as to the truth of the allegations and 

therefore and leaves Petitioners to the proofs. 

2. 

As to Paragraph 2, Respondent admits the allegation.

Page 2

denies the allegation, lacking knowledge or information sufficient to form a belief as to the truth 

of the allegations and therefore and leaves Petitioners to the proofs. 

5. 

As to Paragraph 5, Respondent admits that there was no board of review protest 

filed. 

6. 

As to Paragraph 6, Respondent admits. 

7. 

As to Paragraph 7, Respondent denies that there are any issues concerning the 

valuation, assessment, taxable value, and/or uniformity. 

8. 

As to paragraph 8, Respondent admits. 

9. 

As to Paragraph 9, Respondent admits. 

10. 

As to Paragraph 10, Respondent denies the allegation in its entirety, as it is 

untrue. 

11. 

As to Paragraph 11, Respondent denies that the Petitioner's alleged values for the 

subject parcels are correct or supported by any basis. 

12. 

As to Paragraph 12, Respondent admits that Petitioner has correctly calculated 

the difference between Petitioner's claimed assessed values for the subject property and the 

Respondent's assessed value determination. Respondent denies that the Petitioner's assessed 

values are correct. 

13. 

As to Paragraph 13, Respondent denies that Petitioner has correctly determined 

the values of the subject property, and also denies that Respondent has erred in its 

determination of the values of the property, since these assertions are untrue.

Page 3

Dated: July 14, 2026 

CITY OF TROY 

LU 

LORI GRIGG 'BLUHM (P46908) 

Attorney for Respondent 

500 W. Big Beaver Road 

Troy, Ml 48084 

(248) 524-3320 

BluhmLG@troymi.gov 

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 2023. 

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

Page 4

6. 

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

its assessed and taxable value in accordance with statutory and constitutional 

requirements. 

7. 

Respondent reserves the right to argue additional Affirmative Defenses during the 

pendency of this action. 

WHEREFORE, Respondent, CITY OF TROY denies that Petitioner is entitled to its 

requested relief, and requests that the subject property's assessment and taxable value be 

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

Respondent be granted costs and attorney fees so wrongfully sustained. 

Dated: July 14, 2026 

CITY QF TROY 

SH L 

LORI GRIGG BLUHM (P46908) 

Attorneys for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov

Page 5

Certificate of Service 

| hereby certify that on July 14, 2026, 

[ served a copy of this Answer and 

Affirmative Defenses via email to Petitioner's representative Joshua Shillair at 

Joshua. Shillair@Colliers.com and to the following via first class mail: Chief 

Clerk, Michigan Tax Tribunal; P.O. Box 30232, Lansing, Mi 48909; Michigan 

Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, Mi 49822; 

Secretary of School Board, Troy Public Schools, 4400 Livernois Road, Troy, Ml 

48098; Director of Equalization; Oakland Pointe Office Building, 250 Elizabeth 

Lake Road Suite 1000; Pontiac, Ml 48341; and Clerk, Oakland County; 1200 N. 

) 

Clata-Reid 

! 

) 

Legal Administrative Coordinator 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

Telegraph, Building 12 East, Pontiac, MI 48341. 

Dated: July 14, 2026 

CITY OF 

TROY

Page 6

iy,» 

CITY OF TROY 

# Troy 

CITY ATTORNEY'S OFFICE 

500 W. BIG BEAVER ROAD 

TROY, MI 48084 

CHIEF CLERK 

MICHIGAN TAX 

PO BOX 30232 

LANSING, Mi 48

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 26-000862 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

CONTINENTAL PLAZA VENTURE LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-000862 

CITY OF TROY, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Troy 

City of Troy 

Assessing Office 

500 W. Big Beaver Rd 

Troy, Michigan 48084 

(248) 524-3300 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 7/21/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the 

Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof 

of Service of Petition for the above captioned appeal to the units of government listed on the second 

page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 7/21/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 26-000862 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Troy 

City of Troy 

Assessing Office 

Troy, Michigan 48084 

 

Office of the City/Township Clerk 

City of Troy 

Clerk's Office 

500 W Big Beaver Road 

Troy, MI 48084 

 

By First Class Mail 

 

Director of Equalization 

Oakland County 

Equalization Director 

250 Elizabeth Lake Road, Suite 1000W 

Pontiac, MI 48341 

 

County Clerk’s Office 

Oakland County 

Clerk’s Office 

1200 N Telegraph Road 

Pontiac, MI 48341 

 

Secretary of the School Board 

Troy School District 

4400 Livernois Road 

Troy, MI 48098 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000862

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS_Continental_Plaza_Venture_LLC_26-000862

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

CONTINENTAL PLAZA VENTURE LLC, 

Petitioner, 

MTT Docket: 26-000862 

\Y, 

Parcel ID 88-20-28-101-048 

CITY OF TROY, 

Respondent. 

/ 

JOSHUA T. SHILLAIR (P72674) 

LORI GRIGG BLUHM (P46908) 

Vice President/ Tax Appeal 

JULIE QUINLAN DUFRANE (P59000) 

COLLIERS INTERNATIONAL 

TROY CITY ATTORNEY'S OFFICE 

Attorney for Petitioner 

Attorneys for Respondent 

400 W. 4th Street, Suite 350 

500 W. Big Beaver Road 

Royal Oak, MI 48067 

Troy, MI 48084 

(248) 226-1632 

(248) 524-3320 

Joshua.Shillair@Colliers.com 

BLUHMLG@TROYMI.gov 

/ 

RESPONDENT’S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

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 neither admits nor denies the allegation, lacking 

knowledge or information sufficient to form a belief as to the truth of the allegations and 

therefore and leaves Petitioners to the proofs. 

2. 

As to Paragraph 2, Respondent admits the allegation.

Page 2

denies the allegation, lacking knowledge or information sufficient to form a belief as to the truth 

of the allegations and therefore and leaves Petitioners to the proofs. 

5. 

As to Paragraph 5, Respondent admits that there was no board of review protest 

filed. 

6. 

As to Paragraph 6, Respondent admits. 

7. 

As to Paragraph 7, Respondent denies that there are any issues concerning the 

valuation, assessment, taxable value, and/or uniformity. 

8. 

As to paragraph 8, Respondent admits. 

9. 

As to Paragraph 9, Respondent admits. 

10. 

As to Paragraph 10, Respondent denies the allegation in its entirety, as it is 

untrue. 

11. 

As to Paragraph 11, Respondent denies that the Petitioner's alleged values for the 

subject parcels are correct or supported by any basis. 

12. 

As to Paragraph 12, Respondent admits that Petitioner has correctly calculated 

the difference between Petitioner's claimed assessed values for the subject property and the 

Respondent's assessed value determination. Respondent denies that the Petitioner's assessed 

values are correct. 

13. 

As to Paragraph 13, Respondent denies that Petitioner has correctly determined 

the values of the subject property, and also denies that Respondent has erred in its 

determination of the values of the property, since these assertions are untrue.

Page 3

Dated: July 14, 2026 

CITY OF TROY 

LORI GRIGG BLUHM (P46908) 

Attorney for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov 

AFFIRMATIVE DEFENSES 

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

Affirmative Defenses: 

(8 

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 2023. 

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

Page 4

6. 

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

its assessed and taxable value in accordance with statutory and constitutional 

requirements. 

7. 

Respondent reserves the right to argue additional Affirmative Defenses during the 

pendency of this action. 

WHEREFORE, Respondent, CITY OF TROY denies that Petitioner is entitled to its 

requested relief, and requests that the subject property's assessment and taxable value be 

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

Respondent be granted costs and attorney fees so wrongfully sustained. 

Dated: July 14, 2026 

CITY OF TROY 

LORI GRIGG BLUHM (P46908) 

Attorneys for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov

Page 5

Certificate of Service 

| hereby certify that on July 14, 2026, 

| served a copy of this Answer and 

Affirmative Defenses via email to Petitioner's representative Joshua Shillair at 

Joshua. Shillair@Colliers.com and to the following via first class mail: Chief 

Clerk, Michigan Tax Tribunal; P.O. Box 30232, Lansing, MI 48909; Michigan 

Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 490822; 

Secretary of School Board, Troy Public Schools, 4400 Livernois Road, Troy, MI 

48098; Director of Equalization; Oakland Pointe Office Building, 250 Elizabeth 

Lake Road Suite 1000; Pontiac, MI 48341; and Clerk, Oakland County; 1200 N. 

Telegraph, Building 12 East, Pontiac, MI 48341. 

Dated: July 14, 2026 

CITY OF 

TROY 

ClaraReid 

3 

Legal Administrative Coordinator 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320

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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. 26-000862

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Troy (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

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

2485243320

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

/s/

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Continental Plaza Venture LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Troy, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

 

City of Troy 

Assessing Office 

500 W. Big Beaver Rd 

Troy, Michigan 48084 

(248) 524-3300 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Continental Plaza Venture LLC, has the legal residence or 

principal office address of 20416 Harper Ave, Harper Woods, MI 48225. Petitioner is a 

party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 88-20-28-101-048. If the Subject Property in this 

petition includes more than one (1) real property tax parcel, the Subject Property’s tax 

parcels are contiguous. 

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Troy of Oakland County, assesses and collects property taxes on the 

Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2701 Troy Center, Troy, MI 48084 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

88-20-28-101-

048 

$9,276,200.00 

$4,638,100.00 

$4,528,240.0

0 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, 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 assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

88-20-28-101-

048 

$5,600,000.00 

$2,800,000.00 

$2,800,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

88-20-28-101-048 

$1,838,100.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for

Page 5

2026

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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 - Petitioner

MOAHR DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Continental Plaza Venture LLC

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

20416 Harper Ave

City or Town

Harper Woods, MI

State

Michigan

ZIP Code

48225

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

JOSHUA

M.I.

Last Name

SHILLAIR

Firm Name (if any)

COLLIER'S INTERNATIONAL

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

400 W. 4th Street, Suite 350

City or Town

Royal Oak

State

22

ZIP Code

48067

Telephone Number

2482261632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

2701 Troy Center

TROY

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48180

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-28-101-048

Classification of Property: Real (check one)

Commercial (check one)

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

4638100

Current Taxable Value as established by the Board of Review:

4528240

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

5600000

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

2800000

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

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051184915174

Supporting Waiver Documents:

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

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

Continental Plaza Venture LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000862

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: June 23, 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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Continental Plaza Venture LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Troy, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

 

City of Troy 

Assessing Office 

500 W. Big Beaver Rd 

Troy, Michigan 48084 

(248) 524-3300 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Continental Plaza Venture LLC, has the legal residence or 

principal office address of 20416 Harper Ave, Harper Woods, MI 48225. Petitioner is a 

party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 88-20-28-101-048. If the Subject Property in this 

petition includes more than one (1) real property tax parcel, the Subject Property’s tax 

parcels are contiguous. 

2. The Subject Property is located in Oakland County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Troy of Oakland County, assesses and collects property taxes on the 

Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

2701 Troy Center, Troy, MI 48084 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

88-20-28-101-

048 

$9,276,200.00 

$4,638,100.00 

$4,528,240.0

0 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, 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 assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

88-20-28-101-

048 

$5,600,000.00 

$2,800,000.00 

$2,800,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

88-20-28-101-048 

$1,838,100.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

Continental Plaza Venture LLC v City of Troy 

Parcel Number: 88-20-28-101-048 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for

Page 5

2026

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 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Continental Plaza Venture LLC

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

20416 Harper Ave

City or Town

Harper Woods, MI

State

Michigan

ZIP Code

48225

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

JOSHUA

M.I.

Last Name

SHILLAIR

Firm Name (if any)

COLLIER'S INTERNATIONAL

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

400 W. 4th Street, Suite 350

City or Town

Royal Oak

State

22

ZIP Code

48067

Telephone Number

2482261632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

2701 Troy Center

TROY

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48180

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-28-101-048

Classification of Property: Real (check one)

Commercial (check one)

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

4638100

Current Taxable Value as established by the Board of Review:

4528240

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

5600000

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

2800000

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

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.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051184915174

Supporting Waiver Documents:

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