Fifi Holdings, LLC, Petitioner Vs. City Of Berkley, 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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002049

City Of Berkley,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

Joint Motion to Withdraw the appeal. Therefore,

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

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002049

City Of Berkley,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

Joint Motion to Withdraw the appeal. Therefore,

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

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002049

City Of Berkley,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

Joint Motion to Withdraw the appeal. Therefore,

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

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: August 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STAT

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

Page 1

PROPERTY TAX REDUCTION SERVICES, LLC 

Mel R. Partovich 

37887 West Twelve Mile Road, Suite B 

 

Jay A. Schwartz 

Farmington Hills, Michigan 48331 

(248) 672-1922 

https://propertytaxreductionservices.org 

 

August 7, 2026 

 

 

ELECTRONIC FILING 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

 

 

Re: 

FIFI Holdings, LLC v City of Berkley 

 

 

MTT Docket No. 25-002049-TT 

 

 

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

 

 

Parcel No. 04-25-07-479-033 

 

 

 

Dear Madame/Sir: 

 

 

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

indicated below. 

 

 

Please close the above-referenced file. Thank you. 

 

Very truly yours, 

 

 

 

 

 

 

 

 

PROPERTY TAX REDUCTION SERVICES, LLC 

 

/s/ Jay A. Schwartz 

 

JAS/lz 

 

CONSENT TO WITHDRAWAL: 

 

 

/s/ Seth A. O’Loughlin (w/Written Permission 8-12-26) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

soloughlin@hallahanlaw.com

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

Docket Number: 25-002049

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

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Letter Withdrawing Appeal (FIFI Holdings v Berkley 25-002049) 8-16-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

FIFI Holdings LLC, 

 

Petitioner, 

v 

City of Berkley, 

 

Respondent. 

MTT Docket No. 25-002049 

 

 

_____________________________________________________________________________/ 

 

JAY SCHWARTZ 

PROPERTY 

TAX 

REDUCTION 

SERVICES LLC 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, MI 48331 

(248) 672-1922 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (85821) 

HALLAHAN & ASSOCIATES, P.C. 

Representative for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_______________________________________________________________________/ 

 

 

RESPONDENT’S SUBSTITUTION OF AUTHORIZED REPRESENTATIVE 

 

Laura M. Hallahan of Hallahan & Associates, P.C. substitutes in place of Aaron P. 

Powers, Assessor, Canton Township, as authorized representative for Respondent City of 

Berkley and requests that she be copied on all future matters in the above docket. 

 

/s/ Aaron P. Powers (w/ permission)__ 

AARON P. POWERS 

ASSESSOR, CITY OF BERKLEY 

 

 

 

Dated: July 23, 2026 

/s/ Seth A. O’Loughlin______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

 

Dated: July 23, 2026

Page 2

2

 

 

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Respondent’s Substitution of 

Authorized Representative to: 

 

Jay Schwartz 

jschwartz@propertytaxreductionservices.org 

 

 

 

 

 

I declare that the statement above is true to the best of my information, knowledge and belief. 

 

 

 

/s/ Seth A. O’Loughlin____________ 

Dated: July 23, 2026 

Seth A. O’Loughlin

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002049 

City Of Berkley,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has reviewed the file in the above-captioned case and finds that a motion 

has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year. Respondent has not filed a response to the 

Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 

205.735a and Petitioner has shown good cause to justify the granting of the motion. 

Therefore,

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

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

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

motion.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002049 

City Of Berkley,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO AMEND

The Tribunal has reviewed the file in the above-captioned case and finds that a motion 

has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in 

this case to include the subsequent tax year. Respondent has not filed a response to the 

Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 

205.735a and Petitioner has shown good cause to justify the granting of the motion. 

Therefore,

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

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

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

motion.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 26, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002049 

City Of

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

Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FIFI HOLDINGS, LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002049 

 

CITY OF BERKLEY, 

 

 

 

Respondent. 

_______________________________________________________________________________ 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

By: Jay Schwartz 

Representative for Petitioner 

37887 W. Twelve Mile Road, Suite B 

Farmington Hills, Michigan 484331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org

Aaron P. Powers 

Representative for Respondent 

38110 Executive Drive, Suite 200 

Westland, Michigan 48185 

(734) 331-3980 

mttappeals@wcaassessing.com 

 

______________________________________________________________________________ 

PETITIONER’S MOTION TO AMEND 

TO CONTEST 2026 ASSESSED AND TAXABLE VALUES 

 

 

Petitioner, FIFI HOLDINGS, LLC, by and through its Representative, Property Tax 

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

Values states: 

 

1. 

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

 

2. 

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

 

3. 

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

 

4. 

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

and/or taxable values. 

 

5. 

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

 

Tax Year

Parcel Number 

True Cash Value 

Assessed Value

Taxable Value

2026

25 07 479 033

$1,002,340 

$501,170 

$480,410

Page 2

2 

 

6. 

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

 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized 

Value 

Taxable Value 

2026

25 07 479 033

$803,000 

$401,500 

$401,500 

 

 

 

7. 

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

 

Tax Year 

Parcel Number 

True Cash Value 

State Equalized 

Value 

Taxable Value 

2026

25 07 479 033

$199,340 

$99,670

$78,910 

 

8. 

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

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

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

 

 

a. 

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

the amounts permitted by the Michigan Constitution and applicable statutes; 

 

 

b. 

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

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

applicable statutes; 

 

 

c. 

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

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

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

 

 

d. 

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

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

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

 

 

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

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

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

Page 3

3 

PROOF

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

1 of 1

Docket #: 25-002049

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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

NOTICE OF DECEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

FIFI Holdings, LLC,

Petitioner,

v

 

 

City Of Berkley,

Respondent.

 MTT Docket No. 25-002049

Please be advised that 25-002049 has been placed on a two-week Prehearing General 

Call commencing December 16, 2026. Unless ordered otherwise, parties will be 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-002049

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by August 19, 2026. Valuation disclosures will not be admitted into evidence 

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

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

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

Statements by August 19, 2026. Witnesses, with the exception of rebuttal

Page 3

MTT

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

______________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. _____________ 

 

______________________, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

1. 

___Admit ___Deny. If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

___Admit ____Deny. If denied, the property identified on the Entire Tribunal 

Property Tax Petition is ___ real ___ personal. 

 

3. 

___Admit ___Deny. If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

 

4. 

___Admit ___Deny. If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

 

5. 

___Admit ___Deny. 

 

a. If denied, state when the personal property statements were filed, if at all: 

______________________________________________________________ 

b. On what date did the March Board of Review commence: 

______________________________________________________________ 

 

6. 

___Admit ___Deny. If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

 

 

 

 

FIFI Holdings, LLC

25-002049

City of Berkley

X

X

X

N/A

N/A

N/A

Page 2

MTT Docket No. ______________ 

Page 2 of 4 

 

7. 

___Admit ___Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

 

 

8. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

9. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

10. 

___Admit ___Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

 

 

11. 

___Admit ___Deny. If denied, what is the applicable local governmental unit: 

________________________________________________________________ 

 

12. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? ___Yes ___No. 

 

25-002049

N/A

N/A

N/A

X

X

X

 X

Page 3

MTT Docket No. ______________ 

Page 3 of 4 

 

14. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

15. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the

Page 4

MTT

Page 5

PROOF

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 - Respondent

MOAHR DOCKET NO. 25-002049

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Berkley (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron P

M.I.

Last Name

Powers

Firm Name (if any)

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

Michigan

ZIP Code

48185

Telephone Number

734-331-3980

Fax Number

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/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.

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, 

 

v 

 

 

 

 

 

 

MTT Docket No. _____________ 

 

______________________, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

1. 

___Admit ___Deny. If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

___Admit ____Deny. If denied, the property identified on the Entire Tribunal 

Property Tax Petition is ___ real ___ personal. 

 

3. 

___Admit ___Deny. If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

 

4. 

___Admit ___Deny. If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

 

5. 

___Admit ___Deny. 

 

a. If denied, state when the personal property statements were filed, if at all: 

______________________________________________________________ 

b. On what date did the March Board of Review commence: 

______________________________________________________________ 

 

6. 

___Admit ___Deny. If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

 

 

 

 

FIFI Holdings, LLC

25-002049

City of Berkley

X

X

X

N/A

N/A

N/A

Page 2

MTT Docket No. ______________ 

Page 2 of 4 

 

7. 

___Admit ___Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

 

 

8. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

9. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

10. 

___Admit ___Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

 

 

11. 

___Admit ___Deny. If denied, what is the applicable local governmental unit: 

________________________________________________________________ 

 

12. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? ___Yes ___No. 

 

25-002049

N/A

N/A

N/A

X

X

X

 X

Page 3

MTT Docket No. ______________ 

Page 3 of 4 

 

14. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

15. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the

Page 4

MTT

Page 5

PROOF

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 - Respondent

MOAHR DOCKET NO. 25-002049

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Berkley (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron P

M.I.

Last Name

Powers

Firm Name (if any)

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

Michigan

ZIP Code

48185

Telephone Number

734-331-3980

Fax Number

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P. Powers

/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.

Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

FIF HOLDINGS, LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002049 

 

CITY OF BERKLEY, 

 

 

 

Respondent. 

___________________________/ 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on September 4, 2025, I served a copy of the 2025 Property Tax 

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

By CERTIFIED MAIL, on: 

 

City of Berkley 

Department of Assessing 

3338 Coolidge Highway 

Berkley, Michigan 48072 

 

Clerk for the City of Berkley 

3338 Coolidge Highway 

Berkley, Michigan 48072 

 

and FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

Suite 1000W 

250 Elizabeth Lake Road 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

Building 12E 

1200 North Telegraph Road 

Pontiac, Michigan 48341 

 

Secretary of School Board 

Berkley Public School District 

14501 Talbot Street 

Oak Park, Michigan 48237

Page 2

2 

 

State Treasurer 

Michigan Department of Treasury 

430 West Allegan 

Lansing, Michigan 48922 

 

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

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________ 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

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

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

contiguous parcel.) 

 

4. 

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

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

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

appeal.) 

 

5. 

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

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

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

FIFI HOLDINGS, LLC

CITY OF BERKLEY,

 25-07-479-033

 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

 2550 12 Mile Road, Berkley, Michigan 48072

City of Berkley

 500 South Old Woodward Avenue, Suite 200, Birmingham, Michigan 48009

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is

Page 4

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

FIFI Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002049

City Of Berkley, 

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 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________ 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

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

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

contiguous parcel.) 

 

4. 

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

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

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

appeal.) 

 

5. 

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

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

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

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

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

 

 

 

FIFI HOLDINGS, LLC

CITY OF BERKLEY,

 25-07-479-033

 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

 2550 12 Mile Road, Berkley, Michigan 48072

City of Berkley

 500 South Old Woodward Avenue, Suite 200, Birmingham, Michigan 48009

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is

Page 4

MTT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

FIFI Holdings, LLC

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

500 South Old Woodward Avenue, Suite 200

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486721922

Fax Number

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)

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-672-1922

Fax Number

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

jschwartz@propertytaxreductionservices.org

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

2550 12 Mile Road

Berkley

Michigan

48072

Taxing Authority (City or Township)

City Of Berkley (OAKLAND)

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

25-07-479-033

Classification of Property: Real 

Commercial

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

469680

Current Taxable Value as established by the Board of Review:

467780

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

750000

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

375000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are

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.