Gibson Dr LLC, Petitioner Vs. City Of Warren, 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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002158

City Of Warren,

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 20, 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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002158

City Of Warren,

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 20, 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

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gibson Dr LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\Y 

MTT Docket No. 25-002158 

City of Warren 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

The parties hereto, by their respective representatives, hereby stipulate to withdraw of 

dockets #25-002158 for 2025 and 2026, with prejudice and without cost. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the above-captioned docket. 

Isl Steve Johnson 

8/17/26 

Petitioner/Representative (sign here) 

Date 

Steve Johnson 

[Print/type name of person signing] 

Candee Wl. Macon 

8/17/2026 

Respondent/Represéhtative (sign here) 

Date 

Shelley Gentner 

/ Candice Mayer 

[Print/type name of person signing] 

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002158

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: Signed Joint Motion to Withdraw_Gibson Dr LLC_25-002158

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002158 

City Of Warren,

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 9, 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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

 

MTT Docket No. 25-002158 

City Of Warren,

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 9, 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

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

Gibson Dr LLC, 

 

 

Petitioner, 

 

V 

 

City of Warren, 

 

 

Respondent. 

 

 

 

 

 

Docket No. 25-002158 

 

 

MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR 

 

1. The subject property Parcel Number is: 12-13-26-151-016. 

 

2. This appeal is pending for the 2025 tax year, and the Petitioner wishes to include the 

subsequent tax year assessment for the 2026 tax year pursuant to MCL.205.737. 

 

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

Review are: 

 

Parcel Number 

Tax 

Year 

True Cash Value 

Assessed Value 

Taxable Value 

12-13-26-151-016 

2026 

548,560 

274,280 

274,280 

 

4. Petitioner contends that the values for the property identified here in are: 

 

Parcel Number 

Tax 

Year 

True Cash Value Assessed Value 

Taxable Value 

12-13-26-151-016 

2026 

325,000 

162,500 

162,500 

 

5. The values in dispute for the property identified here in are: 

 

Parcel Number 

Tax 

Year 

True Cash Value Assessed Value 

Taxable Value 

12-13-26-151-016 

2026 

223,560 

111,780 

111,780 

 

 

WHEREFORE, Petitioner respectfully requests that the Michigan Tax Tribunal grant an 

amendment of the Petition to include the 2026 assessment year.

Page 2

MOAHR Docket No. 25-002158 

 

 

 

 

 

 

 

 

 

Respectfully submitted: 

 

 

 

 

 

 

 

 

 

 

 

/s/Steve Johnson__________ 

 

 

 

 

 

 

 

Steve Johnson 

 

 

 

 

 

 

 

Michigan Tax Appeal Services 

 

 

 

 

 

 

 

436 N. Center St. 

 

 

 

 

 

 

 

Northville, MI 48167 

 

 

 

 

 

 

 

Phone: 248-392-4342 

 

 

 

 

 

 

 

Email: info@mitaxappeal.com

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Page 1

1 of 1

Docket #: 25-002158

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002158

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Petitioners May 18, 2026 filing. That filing did not include a 

Motion to Amend Subsequent Tax Year filing. As such, the filing is not properly pending, 

and no action will be taken unless the filing is resubmitted within 14 days of the 

issuance of this notice. 

Entered: May 19, 2026

By: Tribunal Clerk

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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002158

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Petitioners May 18, 2026 filing. That filing did not include a 

Motion to Amend Subsequent Tax Year filing. As such, the filing is not properly pending, 

and no action will be taken unless the filing is resubmitted within 14 days of the 

issuance of this notice. 

Entered: May 19, 2026

By: Tribunal Clerk

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 5

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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

MTT Docket No. 25-002158

City Of Warren,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

The Tribunal has received Petitioners May 18, 2026 filing. That filing did not include a 

Motion to Amend Subsequent Tax Year filing. As such, the filing is not properly pending, 

and no action will be taken unless the filing is

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

 

Gibson Dr LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Warren, 

 

 

Respondent. 

 

 

 

Docket No. 25-002158 

 

 

 

 

 

_____________________________________________________________________________/ 

 

Steve Johnson 

 

 

 

 

Mary Michaels (P44601) 

Michigan Tax Appeal Services 

 

 

Candice M. Mayer (P85421) 

436 N. Center Street 

 

 

 

Attorney’s for Respondent 

Northville, MI 48167 

 

 

 

Warren City Attorney’s Office 

(248) 392-4342 

 

 

 

 

One City Square, Suite 400 

info@mitaxappeal.com 

 

 

 

Warren, Michigan 48093 

Representative for Petitioner 

 

 

(586) 574-4671 

 

 

 

 

 

 

 

mmichaels@cityofwarren.org 

 

 

 

 

 

 

 

cmayer@cityofwarren.org 

 

______________________________________________________________________________ 

 

 

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Motion to Amend to Add Subsequent Tax Year 

to: 

Mary Michaels 

Candice M. Mayer 

 

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

 

/s/ Rebecca Adler_______________ 

Dated: May 18, 2026 

 

 

 

Rebecca Adler

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Page 1

1 of 1

Docket #: 25-002158

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

 

Gibson Dr LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Warren, 

 

 

Respondent. 

 

 

 

Docket No. 25-002158 

 

 

 

 

 

_____________________________________________________________________________/ 

 

Steve Johnson 

 

 

 

 

Mary Michaels (P44601) 

Michigan Tax Appeal Services 

 

 

Candice M. Mayer (P85421) 

436 N. Center Street 

 

 

 

Attorney’s for Respondent 

Northville, MI 48167 

 

 

 

Warren City Attorney’s Office 

(248) 392-4342 

 

 

 

 

One City Square, Suite 400 

info@mitaxappeal.com 

 

 

 

Warren, Michigan 48093 

Representative for Petitioner 

 

 

(586) 574-4671 

 

 

 

 

 

 

 

mmichaels@cityofwarren.org 

 

 

 

 

 

 

 

cmayer@cityofwarren.org 

 

______________________________________________________________________________ 

 

 

PROOF OF MAILING 

 

On the date below I sent by electronic mail a copy of the foregoing Motion to Amend to Add Subsequent Tax Year 

to: 

Mary Michaels 

Candice M. Mayer 

 

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

 

/s/ Rebecca Adler_______________ 

Dated: May 18, 2026 

 

 

 

Rebecca Adler

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Page 1

1 of 1

Docket #: 25-002158

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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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

NOTICE OF JANUARY 4 - 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Gibson Dr LLC,

Petitioner,

v

 

 

City Of Warren,

Respondent.

 MTT Docket No. 25-002158

Please be advised that 25-002158 has been placed on a two-week Prehearing General 

Call commencing January 04, 2027. Unless ordered otherwise, parties will be notified 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Protective Order will be published.

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

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

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

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

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

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

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

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

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-002158

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

Page 3

MTT

Page 4

STATE

Page 5

M

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Page 1

“apm 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gibson Dr LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002158 

City of Warren 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Rebecca Adler 

states that on 

9/25/25 

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): 

Jennifer M. Czeiszperger, Assessor, City of Warren, Assessing Office, 

1 City Square, 

STE 310, Warren, MI 48093 

2. 

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

City Clerk, City of Warren, Clerk's Office, 

1 City Square, Warren, MI 48093 

3. 

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

Macomb County Equalization Director, Equalization Department, 

1 S. Main St., 6th 

Floor, Mount Clemens, MI 48043 

4. 

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

Macomb County Clerk, Clerk's Office, 120 N. Main St., Mount Clemens, MI 48043 

5. 

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

School Board Secretary, Van Dyke Public Schools, 23500 Mac Arthur Blvd., Warren, 

MI 48089 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Rebecca Adler 

Rebecca Adler 

[Signature of person who 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 48906

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Page 1

STATE OF MICHIGAN 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GIBSON DR LLC, 

 

 

 

 

MTT Docket No. 25-002158 

 

 

 

 

 

 

 

 

Parcel ID Nos. 12-13-26-151-016 

 

 

Petitioner, 

 

 

 

 

-v- 

 

CITY OF WARREN, 

 

Respondent. 

___________________________________/ 

MICHIGAN TAX APPEAL 

STEVE JOHNSON 

Representative for Petitioner 

436 N. Center St. 

Northville, Michigan 48167 

(248) 392-4342 

info@mitaxappeal.com 

 

WARREN CITY ATTORNEY’S OFFICE 

MARY MICHAELS (P44601) 

CANDICE M. MAYER (P85421) 

Attorneys for Respondent 

One City Square, Suite 400 

Warren, Michigan 48093 

(586) 574-4671 

cmayer@cityofwarren.org 

______________________________________________________________________ 

 

THE CITY’S RESPONSE TO PETITION 

 

 

Respondent, CITY OF WARREN (the “CITY”), by and through its attorneys, MARY 

MICHAELS, Acting City Attorney, and CANDICE M. MAYER, Assistant City Attorney, and 

in response to the Petition states as follows: 

1. 

The CITY admits the allegation set forth in ¶ 1. 

2. 

The CITY admits the allegation set forth in ¶ 2. 

3. 

No response to ¶ 3 is necessary. 

4. 

No response to ¶ 4 is necessary. 

5. 

No response to ¶ 5 is necessary.

Page 2

6. 

The CITY denies the allegation set forth in ¶ 6, as the assessing records 

classify the property as “Industrial – Improved.” 

7. 

No response to ¶ 7 is necessary. 

8. 

No response to ¶ 8 is necessary. 

9. 

No response to ¶ 9 is necessary. 

10. 

The CITY admits the allegation set forth in ¶ 10, but in further clarifies that the 

correct zip code is “48089,” not 48069. 

11. 

The CITY admits the allegation set forth in ¶ 11. 

12. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegation set forth in ¶ 12 and therefore, leaves Petitioner to its 

proofs. 

13. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegations set forth in ¶ 13 and therefore, leaves Petitioner to its 

proofs. 

14. 

The CITY admits the allegation set forth in ¶ 14. 

15. 

No response to ¶ 15 is necessary. 

16. 

The CITY denies the allegation set forth in ¶ 16, as the True Cash Value for 

parcel no. 12-13-26-151-016 is $535,123. 

17. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegation set forth in ¶ 17 and therefore, leaves Petitioner to its 

proofs. 

18. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegations set forth in ¶ 18 and therefore, leaves Petitioner to its 

proofs.

Page 3

19. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegations set forth in ¶ 19 and therefore, leaves Petitioner to its 

proofs. 

20. 

The CITY lacks sufficient knowledge or information to form a belief as to the 

truth of the allegations set forth in ¶ 20 and therefore, leaves Petitioner to its 

proofs. 

WHEREFORE, Respondent, CITY OF WARREN, requests the Tribunal deny the 

requested relief, dismiss the Petition with prejudice, and award costs incurred by having 

to defend against this matter. 

Respectfully submitted, 

 

 ____________________________

Page 4

STATE OF

Page 5

o

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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 - Respondent

MOAHR DOCKET NO. 25-002158

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Warren (MACOMB)

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

Candice

M.I.

M

Last Name

Mayer

Firm Name (if any)

Warren City Attorney's Office

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

One City Square

Suite 400

City or Town

Warren

State

Michigan

ZIP Code

48093

Telephone Number

586-574-4671

Fax Number

586-574-4530

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

cmayer@cityofwarren.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Candice Mayer

/s/

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Page 1

poms, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gibson Dr LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 

City of Warren 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 12-13-26-151-016 

(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 _X 

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 Industrial 

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): 

N/A 

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): 

N/A 

The property or properties at issue are located in Macomb 

County. The 

property or properties’ address is: 

24075 Gibson, Warren, MI 48069 

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

local governmental unit): 

City of Warren 

Petitioner's legal residence or principal office address is: 

1440 E Big Beaver Rd, Troy, MI 48083 

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 orloss? ___ 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: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

Page 4

MTT

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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

Gibson Dr LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002158

City Of Warren, 

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 14, 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

poms, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Gibson Dr LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\% 

MTT Docket No. 

City of Warren 

i 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 12-13-26-151-016 

(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 _X 

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 Industrial 

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): 

N/A 

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): 

N/A 

The property or properties at issue are located in Macomb 

County. The 

property or properties’ address is: 

24075 Gibson, Warren, MI 48069 

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

local governmental unit): 

City of Warren 

Petitioner's legal residence or principal office address is: 

1440 E Big Beaver Rd, Troy, MI 48083 

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 orloss? ___ 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: 2025

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

Gibson Dr LLC

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

1440 E Big Beaver Rd

City or Town

Troy

State

Michigan

ZIP Code

48083

Telephone Number

248-392-4342

Fax Number

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

info@mitaxappeal.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Steve

M.I.

Last Name

Johnson

Firm Name (if any)

Michigan Tax Appeal Services

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

436 N Center St

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

Fax Number

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

info@mitaxappeal.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]

24075 Gibson

Warren

Michigan

48069

Taxing Authority (City or Township)

City Of Warren (MACOMB)

County

Macomb

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:

12-13-26-151-016

Classification of Property: Real 

Industrial

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

267560

Current Taxable Value as established by the Board of Review:

267560

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

325000

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

162500

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

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.