Record Finder / 26-001587-TT
Michigan
Federated Retail Holdings Petitioner Vs. City Of Troy Respondent
- Petitioner
- Federated Retail Holdings
- Respondent
- City Of Troy
Case overview
- Docket number
- 26-001587-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Proof of service of petition was received. | PET | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 2 | Answer was received | Not recorded | Not recorded | 06/26/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
09162026_001.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Federated Retail Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. 26-001587 City of Troy S Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Elizabeth Carlson states that on September 16, 2026 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 Troy 500 W. Big Beaver Road, Troy, MI 48084 2. City Clerk or Township Supervisor/Clerk (via certified mail): City of Troy 500 W. Big Beaver Road, Troy, MI 48084 3. County Equalization Director (via first class mail or personal service): Oakland County 250 Elizabeth Lake Road, Suite 1000W, Pontiac, MI 48341 4. County Clerk (via first class mail or personal service): Oakland County 1200 N. Telegraph Road, Building 12E, Pontiac, MI 48341 5. Secretary of the local school board (via first class mail or personal service): istrict 4400 Livernois Road, Troy, MI 48098 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer Elizabeth Carlson [Signgiure of persolrwho 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 48306
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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: 26-001587 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: 09162026_001 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.
CC-5356 MTT Petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Federated Retail Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. City of Troy , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 88-20-20-351-005 (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 X real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes X__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): N/a 6. The property identified above is classified as commercial-improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
Page 2
MTT Docket No. Page 2 of 4 8. 10. 11. 12, 13. 14. 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): 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): The property or properties at issue are located in Oakland County. The property or properties’ address is: 2750 W. Big Beaver Troy, MI 48084 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Troy Petitioner's legal residence or principal office address is: Macy's Retail Holdings 145 Progress Place Springdale, OH 45246 This appeal involves issues relating to the (check all that are applicable): X 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 The tax year(s) at issue are: 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): N/a 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 2026 17,140,280 8,570,140 8,570,140 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,200,000 4,100,000 4,100,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,940,280 4,470,140 4,470,140 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent's Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The equalized assessment of the property exceeds 50% of its true cash value in violation of applicable statutory and constitutional limitations; The assessment on the property is unlawful and is based upon the application of the wrong principles and thereby operates as a fraud upon the taxpayer; The property is assessed in a discriminatory manner in that the assessment is at a higher level of true cash value than the average level of assessment within the assessment district.
Page 4
MTT Docket No. Page 4 of 4 SangDips Roners Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Ellen G. Berkshire Email Address: eberkshire@verrosberkshire.com Mailing Address: Meros-Berkshire PC 15660-Midwest-Road-Suite-300 Oakbrook Ferrase—H-60184 60484 Telephone Number: 312-604-3810 pate: 6 [3 | 24s
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 Verros Berkshire, P.C. Home Address (No., Street, P.O. Box or Rural Route) 145 Progress Place City or Town Springdale State Michigan ZIP Code 45246 Telephone Number 312-604-3810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ellen M.I. Last Name Berkshire Firm Name (if any) Verros Berkshire, P.C. Address (No., Street, P.O. Box or Rural Route) 1S660 Midwest Rd Ste 300 City or Town Oakbrook Terrace State Illinois ZIP Code 60181 Telephone Number 3126043810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.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] 2750 W. Big Beaver Troy
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48084 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: 88-20-20-351-005 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: 8570140 Current Taxable Value as established by the Board of Review: 8570140 What do you believe is the fair market value (also known as True Cash Value)? 8200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4100000 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/ Ellen G. Berkshire Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787094857 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.
ET_Notice_of_Docket_Number.2026-08-06_12-20-45.pdfRead complete document text →
Read document text excerpt
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 Federated Retail Holdings, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001587 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: August 6, 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.
Answer and Affirmative Defenses.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL FEDERATED RETAIL HOLDINGS, LLC Petitioner, MTT Docket No. 26-001587 Parcel No. 88-20-20-351-005 V. CITY OF TROY, Respondent. / ELLEN G. BERKSHIRE LORI GRIGG BLUHM (P46908) VERROS BERKSHIRE JULIE Q. DUFRANE (P59000) Attorney for Petitioner TROY CITY ATTORNEY'S OFFICE 15660 Midwest Road Attorneys for Respondent Suite 300 500 W. Big Beaver Road Oakbrook Terrace, IL 60181 Troy, MI 48084 (312) 604-3810 (248) 524-3320 EBerkshire@VerrosBerkshire.com BluhmLG@TroyMI.gov RESPONDENT’S ANSWER TO PETITION NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg Bluhm, and for its Answer to Petitioner's Petition, states as follows: 1 2. As to Paragraph 1, Respondent admits the allegations. As to Paragraph 2, Respondent admits the allegations. As to Paragraph 3, no answer is required.
Page 2
9. As to Paragraph 9, no answer is required. 10. As to Paragraph 10, Respondent admits the allegations. 11. As to Paragraph 11, Respondent admits the allegations. 12. As to Paragraph 12, Respondent neither admits nor denies the allegations, and leaves Petitioner to its proofs. 13. As to Paragraph 13, Respondent denies that there is a viable dispute or issue as to the valuation, assessment, or taxable value of the Subject Property. 14. As to Paragraph 14, Respondent admits the allegation. 15. As to Paragraph 15, no answer is required. 16. As to Paragraph 16, Respondent denies that Petitioner has correctly identified the Respondent's True Cash and SEV for the Subject Property. Respondent has determined the True Cash Value for the Subject Property is $21,958,260; the State Equalized Value is $10,979,130. The Taxable Value was correctly stated as $8,570,140. 17. As to Paragraph 17, Respondent denies the Petitioner's contentions are accurate or supported by any documentation or other information. 18. As to Paragraph 18, Respondent denies that Petitioner has accurately stated all of the values in dispute, and furthermore denies that Petitioner's value contentions are accurate or supported by any documentation. The True Cash Value in dispute is $13,758,260 and the State Equalized Value in dispute is $6,508,990. The Taxable Value in dispute is $4,470,140.
Page 3
WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the Petition, affirm or increase Respondent's assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. Dated: June 26, 2026 CITY OK TROY Poel LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 BluhmLG@TroyMl.gov
Page 4
AFFIRMATIVE DEFENSES For its further Answer to Petitioner's Petition, Respondent relies on the following Affirmative Defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. Petitioner fails 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. 3. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value, and taxable value of its property. 4, Petitioner fails 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 2026. 5. Any decrease in the value of Petitioner's property was a result of its own intentional acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise equitable tax burden. 6. Respondent has properly and lawfully assessed Petitioner's property and established its 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.
Page 5
subject property be affirmed or increased, that Petitioner's Petition be dismissed with prejudice, and that Respondent be granted costs and attorney fees so wrongfully sustained. Dated: June 26, 2026 ES LORI GRIGG BLUHM (P46908) Attorney for Respondent 500 W. Big Beaver Road Troy, MI 48084 (248) 524-3320 BluhmLG@TroyMl.gov Certificate of Service | hereby certify that on June 26, 2026, | served a copy of this Answer and Affirmative Defenses to the following via email: Petitioner's Attorney Ellen G. Berkshire via email at: EBerkshire@VerrosBerkshire.com and via first class mail to the following; Michigan Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 49822; 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: June 26, 2026 CITY OF TROY
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.
EntireTribunalCaseISAnswer.pdfRead complete document text →
Read document text excerpt
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. 26-001587 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 248-524-3320 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/
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.
CC-5356 MTT Petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Federated Retail Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. City of Troy , Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 88-20-20-351-005 (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 X real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes X__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): N/a 6. The property identified above is classified as commercial-improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July December Board of Review. 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
Page 2
MTT Docket No. Page 2 of 4 8. 10. 11. 12, 13. 14. 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): 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): The property or properties at issue are located in Oakland County. The property or properties’ address is: 2750 W. Big Beaver Troy, MI 48084 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Troy Petitioner's legal residence or principal office address is: Macy's Retail Holdings 145 Progress Place Springdale, OH 45246 This appeal involves issues relating to the (check all that are applicable): X 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 The tax year(s) at issue are: 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): N/a 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 2026 17,140,280 8,570,140 8,570,140 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,200,000 4,100,000 4,100,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,940,280 4,470,140 4,470,140 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent's Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The equalized assessment of the property exceeds 50% of its true cash value in violation of applicable statutory and constitutional limitations; The assessment on the property is unlawful and is based upon the application of the wrong principles and thereby operates as a fraud upon the taxpayer; The property is assessed in a discriminatory manner in that the assessment is at a higher level of true cash value than the average level of assessment within the assessment district.
Page 4
MTT Docket No. Page 4 of 4 SangDips Roners Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Ellen G. Berkshire Email Address: eberkshire@verrosberkshire.com Mailing Address: Meros-Berkshire PC 15660-Midwest-Road-Suite-300 Oakbrook Ferrase—H-60184 60484 Telephone Number: 312-604-3810 pate: 6 [3 | 24s
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 Verros Berkshire, P.C. Home Address (No., Street, P.O. Box or Rural Route) 145 Progress Place City or Town Springdale State Michigan ZIP Code 45246 Telephone Number 312-604-3810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ellen M.I. Last Name Berkshire Firm Name (if any) Verros Berkshire, P.C. Address (No., Street, P.O. Box or Rural Route) 1S660 Midwest Rd Ste 300 City or Town Oakbrook Terrace State Illinois ZIP Code 60181 Telephone Number 3126043810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.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] 2750 W. Big Beaver Troy
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48084 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: 88-20-20-351-005 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: 8570140 Current Taxable Value as established by the Board of Review: 8570140 What do you believe is the fair market value (also known as True Cash Value)? 8200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4100000 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/ Ellen G. Berkshire Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787094857 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.