Friedman Real Estate Management Company, Petitioner Vs. City Of Pontiac, 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 

Friedman Real Estate Management Company, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001638 

 

City of Pontiac, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001638 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By ________________________________ 

Entered: February 25, 2026 

gc 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

, 

Petitioner, 

v 

CITY OF PONTIAC 

Respondent. 

1. The subject property is in Oakland 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 25-001638 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 64-14-17-401-046 

; 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$721,040 

$674,530 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

v 

2025 

$900,000 

$450,000 

$450,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-001638 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

provided the refund is paid within 60 days from the date of entry of Judgment 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature VINY//% Representative or, if none, Petitioner: 

Printed bonmpau Wolfe, Petitioner's Authorized Representative 

Date: 2/24/26 

od 

esporjdent's 

authorized representative: 

EDN 

7 

Printed Name: 

Letty Shultz, Oakland County Equalization Chief 

Printed Name: 

Sean P. Fitzgerald] Represéatative for Respondent

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

, 

Petitioner, 

v 

CITY OF PONTIAC 

Respondent. 

1. The subject property is in Oakland 

MICHIGAN TAX TRIBUNAL 

MOAHR Docket No. 25-001638 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: 64-14-17-401-046 

; 

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

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$721,040 

$674,530 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

v 

2025 

$900,000 

$450,000 

$450,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MOAHR Docket No. 25-001638 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

provided the refund is paid within 60 days from the date of entry of Judgment 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature VINY//% Representative or, if none, Petitioner: 

Printed bonmpau Wolfe, Petitioner's Authorized Representative 

Date: 2/24/26 

od 

esporjdent's 

authorized representative: 

EDN 

7 

Printed Name: 

Letty Shultz, Oakland County Equalization Chief 

Printed Name: 

Sean P. Fitzgerald] Represéatative for Respondent

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING DIRECTOR

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

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

NOTICE OF JULY 1 - 15, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Friedman Real Estate Management 

Company,

Petitioner,

v

 

 

City Of Pontiac,

Respondent.

 MTT Docket No. 25-001638

Please be advised that 25-001638 has been placed on a two-week Prehearing General 

Call commencing July 01, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by March 4, 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.

Page 2

MTT Docket No. 25-001638

Page 2 of 2

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

Statements by March 4, 2026. Witnesses will not be allowed to testify unless disclosed 

in the Prehearing Statement and the Prehearing Statement is furnished in accordance 

with this Order except upon a finding of good cause by the Tribunal. Failure to file the 

Prehearing Statement may result in holding a party or parties in default, as provided by 

TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

March 4, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. Discovery relative to the valuation disclosure prepared for 

purposes of litigating this case or the valuation expert that prepared that valuation 

disclosure is not permitted during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

July 1, 2026, which means all discovery has been requested, all motions to compel 

have been filed and resolved, and all requested or ordered discovery has been 

exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the 

opposing party’s valuation disclosure, the opposing party’s valuation expert, and the 

witnesses identified on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

Prehearing Conference during the time frame indicated it may be scheduled for a date 

certain Prehearing Conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 1, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal

Page 3

STAT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.__25-001638 

CITY OF PONTIAC 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 64-14-17-401-046 

(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 ___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 COMMERCIAL 

25-001638

Page 2

MTT Docket No. 

_ 25-001638 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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: 

1186 Baldwin Avenue, Pontiac, Ml 48340 

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

local governmental unit): CITY OF PONTIAC 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, M1 48331 

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 

X 

No 

X 

uniformity of the property or properties’ assessment 

25-001638

Page 3

MTT Docket No. _ 25-001638 

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 Tribunals 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 

2025 

$1,442,080 

$721,040 

$674,530 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$700,000 

$350,000 

$350,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$742,080 

$371,040 

$324,530 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs. 

25-001638

Page 4

MTT Docket No. 

__25-001638 

Page 4 of 4 

Signature of Petition 

i ffi Representative or, if none, Petitioner: 

Printed Name of P 

uthorized Representative or, if none, Petitioner: 

Ii} 

Email Address: ijp-wolfe@freg.com 

Mailing Address: 

Friedman Real Estate 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

Telephone Number: 248-848-4154 

Date: 05-20-2025 

25-001638

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Page 1

CLARKHILL\18836\1004951\282529594.v1-7/21/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

________________________________________________ 

 

 

 

MTT Docket No. 25-001638 

 

 

Parcel No. 64-14-17-401-046 

 

 

FRIEDMAN REAL ESTATE MANAGEMENT

COMPANY, 

 

Petitioner, 

v 

 

CITY OF PONTIAC, 

 

Respondent.

 

 

 

 

 

 

 

 

 

/

 

John-Paul Wolfe 

Authorized Representative for Petitioner 

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com 

sfitzgerald@clarkhill.com

 

/

 

 

PROOF OF SERVICE 

The undersigned certifies that on the date below, a copy of Respondent’s Answer was 

served via first class mail, upon: 

John-Paul Wolfe 

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

 

 

 

Date: July 21, 2025 

 

 

 

/s/ Bailey Dettloff 

 

 

 

 

 

 

 

 

 

 

 

Bailey Dettloff

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Page 1

CLARKHILL\18836\1004951\282529578.v1-7/21/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

MTT Docket No. 25-001638 

 

 

Parcel No. 64-14-17-401-046 

 

 

FRIEDMAN REAL ESTATE MANAGEMENT

COMPANY, 

 

Petitioner, 

v 

 

CITY OF PONTIAC, 

 

Respondent.

 

 

 

 

 

 

 

 

 

/

 

John-Paul Wolfe 

Authorized Representative for Petitioner 

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com 

sfitzgerald@clarkhill.com

 

/

 

RESPONDENT’S ANSWER TO PETITION 

Respondent, City of Pontiac, by and through its attorneys, Clark Hill PLC, hereby answers 

the Petition filed by Petitioner, Friedman Real Estate Management Company, and states as follows: 

1. 

Respondent admits the allegations in paragraph 1 of the Petition. 

2. 

Respondent admits the allegations in paragraph 2 of the Petition. 

3. 

No answer is required to the allegation in paragraph 3 of the Petition. 

4. 

No answer is required to the allegation in paragraph 4 of the Petition. 

5. 

No answer is required to the allegation in paragraph 5 of the Petition. 

6. 

Respondent admits the allegations in paragraph 6 of the Petition. 

7. 

No answer is required to the allegations in paragraph 7 of the Petition.

Page 2

2 

CLARKHILL\18836\1004951\282529578.v1-7/21/25 

8. 

No answer is required to the allegations in paragraph 8 of the Petition. 

9. 

No answer is required to the allegations in paragraph 9 of the Petition. 

10. 

Respondent admits the allegations in paragraph 10 of the Petition. 

11. 

Respondent admits the allegations in paragraph 11 of the Petition. 

12. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 12 of the Petition. 

13. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 13 of the Petition. 

14. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 14 of the Petition. 

15. 

No answer is required to the allegations in paragraph 15 of the Petition. 

16. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 16 of the Petition. 

17. 

Respondent denies as untrue the allegations in paragraph 17 of the Petition. 

18. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 18 of the Petition. 

19. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 19 of the Petition. 

20. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegation contained in paragraph 20 of the Petition. 

WHEREFORE, Respondent respectfully requests that the Tribunal dismiss the Petition, 

sustain the assessed, taxable and true cash values with respect to the property as established by

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3 

CLARKHILL\18836\1004951\282529578.v1-7/21/25 

Respondent, award the costs and fees, including attorneys’ fees, incurred by Respondents in the 

defense of this matter, and grant such other and further relief as the Tribunal deems just and proper. 

 

 

 

AFFIRMATIVE DEFENSES TO PETITIONER’S PETITION 

NOW COMES Respondent, City of Pontiac, by and through its attorneys, Clark Hill PLC, 

and hereby offers the following Affirmative Defenses to Petitioner’s Petition as follows: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim of relief. 

2. 

Respondent has properly and lawfully classified Petitioner’s property and 

established its taxable and assessed value in accordance with local ordinances, state regulations, 

statutory and constitutional requirements. 

3. 

Petitioner may lack the proper authority of the property owner to submit the present 

appeal, and therefore lacks standing to challenge the subject assessments. 

4. 

Respondent relies upon any and all other affirmative defenses set forth in Michigan 

Court Rules 2.111 and 2.116 and the Rules of the Michigan Tax Tribunal to the extent such 

affirmative defenses are established to exist during discovery and the pendency of this matter, and 

Respondent reserves the right to amend these affirmative

Page 4

4

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Page 1

CLARKHILL\18836\468873\282431793.v1-6/10/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

________________________________________________ 

MTT Docket No. 25-001638 

Parcel No. 64-14-17-401-046 

FRIEDMAN REAL ESTATE MANAGEMENT

COMPANY, 

Petitioner, 

v 

CITY OF PONTIAC, 

Respondent.

/

John-Paul Wolfe 

Authorized Representative for Petitioner

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com

sfitzgerald@clarkhill.com

/

APPEARANCE 

Clark Hill PLC hereby enters its Appearance on behalf of Respondent, City of Pontiac. 

Dated: June 10, 2025 

Respectfully submitted, 

CLARK HILL PLC 

By: 

 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

Attorneys for Respondent

Page 2

CLARKHILL\18836\468873\282431585.v1-6/10/25 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL

________________________________________________ 

MTT Docket No. 25-001638 

Parcel No. 64-14-17-401-046 

FRIEDMAN REAL ESTATE MANAGEMENT

COMPANY, 

Petitioner, 

v 

CITY OF PONTIAC, 

Respondent.

/

John-Paul Wolfe 

Authorized Representative for Petitioner

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-4154 

Elizabeth White McDonnell (P62561) 

Sean P. Fitzgerald (P60654) 

CLARK HILL PLC 

Attorneys for Respondent 

200 Ottawa Avenue NW, Suite 500 

Grand Rapids, MI 49503 

(616) 608-1131 

ewhitemcdonnell@clarkhill.com

sfitzgerald@clarkhill.com

/

PROOF OF SERVICE 

The undersigned certifies that on the date below, a copy of an Appearance was served via 

first class mail, upon: 

John-Paul Wolfe 

Friedman Real Estate Management Company 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

Date: June 10, 2025 

Melinda Zoerman

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

CITY OF PONTIAC 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 64-14-17-401-046 

(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 ___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 COMMERCIAL

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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: 

1186 Baldwin Avenue, Pontiac, Ml 48340 

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

local governmental unit): CITY OF PONTIAC 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, M1 48331 

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 

X 

No 

X 

uniformity of the property or properties’ assessment

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 Tribunals 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 

2025 

$1,442,080 

$721,040 

$674,530 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$700,000 

$350,000 

$350,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$742,080 

$371,040 

$324,530 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petition 

i ffi Representative or, if none, Petitioner: 

Printed Name of P 

uthorized Representative or, if none, Petitioner: 

Ii} 

Email Address: ijp-wolfe@freg.com 

Mailing Address: 

Friedman Real Estate 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

Telephone Number: 248-848-4154 

Date: 05-20-2025

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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

Friedman Real Estate Management Company, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001638

City Of Pontiac, 

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 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN

 

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) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

 

___________________________________ states that on ___________________ 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): 

______________________________________________________________________ 

______________________________________________________________________ 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

3. County Equalization Director (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

5. Secretary of the local school board (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

Friedman Real Estate Management Company 

25-001638

City of Pontiac 

Laura Clark 

05/29/2025

City of Pontiac Assessor 

250 Elizabeth Lake Road, Suite 1000, Pontiac, MI 48341

Pontiac City Clerk 

47450 Woodward Ave, Pontiac, MI 48342

Oakland County Equalization Director

250 Elizabeth Lake Road, Suite 1000W, Pontiac, MI 48341

Oakland County Clerk/ Lisa Brown 

1200 N Telegraph Road, Suite 12E, Pontiac, MI 48341

Pontiac School District Secretary/ ShaQuana Davis Smith 

47200 Woodward Ave, Pontiac, MI 48342 

/s/Laura Clark 

Laura Clark

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Friedman Real Estate Management 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

CITY OF PONTIAC 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 64-14-17-401-046 

(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 ___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 COMMERCIAL

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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: 

1186 Baldwin Avenue, Pontiac, Ml 48340 

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

local governmental unit): CITY OF PONTIAC 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, M1 48331 

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 

X 

No 

X 

uniformity of the property or properties’ assessment

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 Tribunals 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 

2025 

$1,442,080 

$721,040 

$674,530 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$700,000 

$350,000 

$350,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$742,080 

$371,040 

$324,530 

19. 

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

Petitioner requests that the Tax Tribunal enter an Order reducing the assessed value, state 

equalized value and taxable value of Petitioner's Property to the figures set forth in Section 

17 of this Petition and requiring Respondent to pay Petitioner any refunds attributable to 

such reductions, plus interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petition 

i ffi Representative or, if none, Petitioner: 

Printed Name of P 

uthorized Representative or, if none, Petitioner: 

Ii} 

Email Address: ijp-wolfe@freg.com 

Mailing Address: 

Friedman Real Estate 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

Telephone Number: 248-848-4154 

Date: 05-20-2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Friedman Real Estate Management Company 

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

34975 W. 12 mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

7346570350

Fax Number

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

Taxappeals@freg.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

M

Last Name

Shefman

Firm Name (if any)

Friedman Real Estate

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

34975 West 12 Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-3509

Fax Number

248-848-3510

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

TaxAppeals@freg.com

Section 5: Issue

Please designate one: 

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

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

1186 Baldwin Ave 

Pontiac 

Michigan

Taxing Authority (City or Township)

City Of Pontiac (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:

64-14-17-401-046

Classification of Property: Real 

Commercial

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

721040

Current Taxable Value as established by the Board of Review:

674530

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

700000

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

350000

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 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.

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/ Laura Clark

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