Dequindre Twelve Place LLC Petitioner Vs. City Of Madison Heights Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DEQUINDRE-TWELVE PLACE, LLC, 

Petitioner, 

MOAHR No: 26-001214 

V. 

Parcel No: 44-25-13-226-051 

CITY OF MADISON HEIGHTS, 

Respondent. 

/ 

JAY SCHWARTZ 

LARRY H. SHERMAN (P27805) 

PROPERTY TAX REDUCTION SERVICE 

SHERMAN & SHERMAN, P.C. 

Representative for Petitioner 

Attorney for Respondent 

37887 

W 12 Mile Road, Suite B 

30700 Telegraph Road, Suite 3420 

Farmington Hills, MI 48331 

Bingham Farms, MI 48025 

(248) 672-1922 Telephone 

(248) 540-3366 Telephone 

jschwartz@propertytaxreductionservices.org 

 larryhsherman@shermanpc.com 

/ 

RESPONDENT'S ANSWER TO PROPERTY TAX PETITION 

NOW COMES Respondent, City of Madison Heights, by and through its Attorneys, 

SHERMAN & SHERMAN, P.C., by Larry H. Sherman, Esq., (P27805) and in Answer to 

the Petition, states as follows: 

1. 

Answering Paragraph 

1, Respondent admits 

the allegations contained 

therein. 

2. 

Answering Paragraph 2, Respondence admits the allegations contained 

therein. 

3. 

N/A. 

4. 

N/A. 

5. 

N/A.

Page 2

6. 

Answering Paragraph 

6, Respondent admits the allegations contained 

therein. 

7. 

N/A. 

8. 

N/A. 

9. 

N/A. 

10. 

Answering Paragraph 

10, Respondent admits the allegations contained 

therein. 

11. 

Answering Paragraph 

11, Respondent admits the allegations contained 

therein. 

12. 

Answering 

Paragraph 

12, Respondent 

neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

13. 

Answering Paragraph 

13, Respondent denies the allegations contained 

therein for the reason the same are untrue. 

14. 

Answering Paragraph 

14, Respondent admits the allegations contained 

therein for the reason the same are untrue. 

15. 

N/A. 

16. 

Answering Paragraph 

16, Respondent admits the allegations contained 

therein for the reason the same are untrue. 

17. 

Answering Paragraph 

17, Respondent 

neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

18. 

Answering Paragraph 

18, 

Respondent 

neither admits 

nor denies 

the 

allegations contained therein and leaves Petitioner to its proofs. 

19. 

Answering Paragraph 19, no response 

is required by Respondent since 

Paragraph 19 does not allege facts but instead is a prayer for relief.

Page 3

20. 

Answering Paragraph 20, Respondent denies the allegations contained 

therein for the reason the same are untrue. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal 

determine that: 

1. 

That the 2026 taxable value of Petitioner's property is accurately set at 

$153,210.00 and the assessed value is accurately set at $194,630.00 

2. 

Decline to reduce the 2026 state equalized value of $194,630.00. 

SHERMAN & SHERMAN, P.C. 

BY: /s/ Larry ‘H. Sherman 

Larry H. Sherman (P27805) 

Attorneys for Respondent 

30700 Telegraph, Ste. 3420 

Bingham Farms, MI 48025-4590 

August 27, 2026 

(248) 540-3366 Telephone

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DEQUINDRE-TWELVE PLACE, LLC, 

Petitioner, 

MOAHR No: 26-001214 

V. 

Parcel No: 44-25-13-226-051 

CITY OF MADISON HEIGHTS, 

Respondent. 

/ 

JAY SCHWARTZ 

LARRY H. SHERMAN (P27805) 

PROPERTY TAX REDUCTION SERVICE 

SHERMAN & SHERMAN, P.C. 

Representative for Petitioner 

Attorney for Respondent 

37887 W 12 Mile Road, Suite B 

30700 Telegraph Road, Suite 3420 

Farmington Hills, MI 48331 

Bingham Farms, MI 48025 

(248) 672-1922 Telephone 

(248) 540-3366 Telephone 

jschwartz@propertytaxreductionservices.org 

 larryhsherman@shermanpc.com 

/ 

RESPONDENT’S AFFIRMATIVE DEFENSES 

1. 

Petitioner has failed to allege specific and sufficient facts to set forth a cause 

of action against Respondent. 

2. 

Petitioner has failed 

to allege specific and sufficient facts to establish 

discrimination or illegality on the part of the Respondent or its agents. 

3. 

Petitioner has failed to allege that the mode and method of appraising its 

property failed to conform with the mode and method applied in the case of all of the 

properties in the City of Madison Heights in 2026. 

Further, Petitioner has failed to show 

that any factor other than fifty (60%) percent was applied to the true cash value of 

Petitioner's property as well as to all others to arrive at the respective assessments 

appearing on the 2026 tax roll.

Page 5

4. 

Petitioner requests that this Honorable Tribunal grant it a preference by 

application of the self-chosen method of assessment, contrary to the intent and purpose 

of the law of this State. 

5. 

Levy of ad valorem taxes required to be made based upon assessment of 

fifty (50%) percent of true cash value as ultimately determined by the process of County 

and State Equalization and subsequent calculation of an annual capped value, the lesser 

of which provide the property's taxable value (Michigan Constitution of 1963, Article IX, 

Section 3; MCL 209.4; and MCL 209.5, as amended.) 

6. 

Petitioner's claim would produce the effect of shifting the burden of City, 

School and County taxes to other property owners 

in the City of Madison Heights. 

Petitioner requests that this Honorable Tribunal to make an underassessment based 

upon an arbitrarily presumed construction of the statutes (General Property Tax Act, PA 

206 of 1893; MCL 211.1, et seq, as amended) and on the basis of such construction to 

render a money judgment in its favor. 

7. 

Petitioner is not entitled to the relief requested for the reason that the subject 

property does not fall within one of the statutory exceptions set forth in MCL 211.1 et seq. 

8. 

Respondent reserves the right to argue additional Affirmative Defenses 

during the pendency of this action. 

SHERMAN & SHERMAN, P.C. 

By: 

/5/ Larry H. Sherman 

Larry H. Sherman (P27805) 

Attorneys for Respondent 

30700 Telegraph, Suite 3420 

Bingham Farms, MI 48025 

DATED: August 27, 2026

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DEQUINDRE-TWELVE PLACE, LLC, 

Petitioner, 

MOAHR No:

Page 7

d.

Page 8

CERTI

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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. 26-001214

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Madison Heights (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

Larry

M.I.

H.

Last Name

Sherman

Firm Name (if any)

Sherman & Sherman, P.C.

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

30700 Telegraph Road, Suite 3420

City or Town

Bingham Farms

State

 Michigan

ZIP Code

48025

Telephone Number

2485403366

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

larryhsherman@shermanpc.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Larry H. Sherman

/s/

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

DEQUINDRE TWELVE PLACE LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001214 

 

CITY OF MADISON HEIGHTS, 

 

 

Respondent. 

_______________________________/ 

 

 

PROOF OF SERVICE FOR 2026 PROPERTY TAX PETITION 

 

 

I, LYN ZAREM, state that on August 22, 2026, I served a copy of the 2026 Entire Tribunal 

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

 

CERTIFIED MAIL, on: 

 

City of Madison Heights Assessor 

300 West Thirteen Mile Road 

Madison Heights, Michigan 48071 

 

City of Madison Heights Clerk 

300 West Thirteen Mile Road 

Madison Heights, Michigan 48071 

 

and FIRST-CLASS MAIL, on: 

 

Macomb County Director of Equalization 

1 South Main Street, 6th Floor 

Mount Clemens, Michigan 48043 

 

Macomb County Clerk 

40 North Main Street 

Mount Clemens, Michigan 48043 

 

Secretary of Local School Board 

Madison Heights 

 26550 John R Road 

Madison Heights, Michigan 48071

Page 2

2 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

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

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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Page 1

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: 26-001214

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 re Petition (Dequindre v Madison Heights 36-001214 (8-22-26)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

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

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

contiguous parcel.) 

 

4. 

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

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

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

appeal.) 

 

5. 

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

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

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

 

DEQUINDRE-TWELVE PLACE LLC,

CITY OF MADISON HEIGHTS,

 44 25 13 226 051

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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

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

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

 

 

 

 

 

9. 

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

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

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

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

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

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

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

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

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

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

Oakland

28719 Dequindre Road

Madison Heights, Michigan 48071

 City of Madison Heights

35296 Banbury Court

Livonia, Michigan 48152

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

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

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

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

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

$389,260

$194,630

$153,210

2026

 $225,000

 $112,500

 $112,500

2026

 $164,260

 $82,130

 $40,710

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

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

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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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 - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

DEQUINDRE-TWELVE PLACE LLC

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

35296 Banbury Court

City or Town

Livonia

State

Michigan

ZIP Code

48152

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Property Tax Reduction Services, LLC

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

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]

28719 Dequindre Road

Madison Heights

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48071

Taxing Authority (City or Township)

City Of Madison Heights (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:

44 25 13 226 051

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:

194630

Current Taxable Value as established by the Board of Review:

153210

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

225000

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

82130

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

MARLON I. BROWN, DPA 

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/ Jay A. Schwartz

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052186379176

Supporting Waiver Documents:

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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

Dequindre Twelve Place LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001214

City Of Madison Heights, 

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 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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 

 

_____________________________ 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

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

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

contiguous parcel.) 

 

4. 

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

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

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

appeal.) 

 

5. 

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

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

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

 

DEQUINDRE-TWELVE PLACE LLC,

CITY OF MADISON HEIGHTS,

 44 25 13 226 051

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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

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

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

 

 

 

 

 

9. 

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

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

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

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

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

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

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

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

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

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

Oakland

28719 Dequindre Road

Madison Heights, Michigan 48071

 City of Madison Heights

35296 Banbury Court

Livonia, Michigan 48152

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

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

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

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

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

$389,260

$194,630

$153,210

2026

 $225,000

 $112,500

 $112,500

2026

 $164,260

 $82,130

 $40,710

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

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

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

DEQUINDRE-TWELVE PLACE LLC

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

35296 Banbury Court

City or Town

Livonia

State

Michigan

ZIP Code

48152

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Property Tax Reduction Services, LLC

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

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]

28719 Dequindre Road

Madison Heights

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48071

Taxing Authority (City or Township)

City Of Madison Heights (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:

44 25 13 226 051

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:

194630

Current Taxable Value as established by the Board of Review:

153210

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

225000

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

82130

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

MARLON I. BROWN, DPA 

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/ Jay A. Schwartz

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052186379176

Supporting Waiver Documents:

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