Gnt Holdings LLC And Tlf Holdings LLC, Petitioner Vs. City Of Detroit, 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

GNT Holdings LLC and TLF Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003265

City of Detroit,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ 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:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 24, 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

GNT Holdings LLC and TLF Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-003265

City of Detroit,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ 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:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: April 24, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC and 

TLF HOLDINGS, LLC, 

 

 

 

 

Docket No. 25-003265 

 

Petitioners, 

 

 

 

 

 

v. 

 

CITY OF DETROIT, 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

WILLIAMS WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

Kevin C. Richard 

CITY OF DETROIT LAW DEP’T 

2 Woodward Ave., Ste. 500 

Detroit, MI 48226 

(313) 237-3061 

Attorney for Respondent 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stipulation to Dismiss 

 

 

Petitioners and Respondent, by and through their respective counsel, stipulate 

to entry of an Order dismissing this matter with prejudice and without costs to any 

party. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 /s/ Jason C. Long 

 

 

 

 /s/ Kevin C. Richard 

 

 Jerome P. Pesick (P29039) 

 

 

 Kevin C. Richard (P43417) 

 Jason C. Long (P59244) 

 

 

Attorney for Respondent 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

Dated: April 23, 2026

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

GNT HOLDINGS, LLC and 

TLF HOLDINGS, LLC, 

Docket No. 25-003265 

Petitioners, 

v. 

CITY OF DETROIT, 

Respondent. 

Jason C. Long (P59244) 

Kevin C. Richard 

WILLIAMS WILLIAMS RATTNER 

CITY OF DETROIT LAW DEPT 

& PLUNKETT, PC 

2 Woodward Ave., Ste. 500 

380 N. Old Woodward Ave., Ste. 300 

Detroit, MI 48226 

Birmingham, MI 48009 

(313) 237-3061 

Attorney for Respondent 

(248) 642-0333 

Attorneys for Petitioners 

Proof of Service 

Sarah Conner states that she personally served Petitioner's First Interrogatories, 

Requests for Admissions, and Requests for Production of Documents, and a copy of 

this Proof of Service, on the attorneys for Respondent, at the address set forth above, 

by placing those documents in a duly stamped, addressed envelope, and placing the 

envelope in the United States Mail on Wednesday, March 25, 2026, and by sending 

them via email to richkc@detroitmi.gov. 

Na linnaen 

1 

Sarah Conner

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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 

 

GNT Holdings LLC, 

MICHIGAN TAX TRIBUNAL 

TLF Holdings LLC, 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-003265 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING CASE FROM JANUARY 19-29, 2027 PREHEARING 

GENERAL CALL AND ORDER OF PROCEDURE 

 

ORDER PLACING CASE ON OCTOBER 1-15, 2026 PREHEARING GENERAL CALL 

AND ORDER OF PROCEDURE FOR NON-PROPERTY TAX AND PROPERTY TAX 

EXEMPTION CASES 

 

On February 17, 2026, the Tribunal issued a notice placing this case on the January 19-

29, 2027 Prehearing General Call and Order of Procedure (PHGC). Pursuant to the 

PHGC’s instructions, on February 18, 2026, Petitioners filed notice that valuation 

disclosures are not required in this case. Because valuation disclosures are not 

required, discovery relative to preparation of valuation disclosures is unnecessary. 

Therefore, the Tribunal finds that to facilitate the efficient administration of justice and to 

advance resolution of this case, this case shall be removed from the January 19-29, 

2027 PHGC and placed on the October 1-15, 2026 PHGC for Non-Property Tax and 

Property Tax Exemption Cases. Therefore, 

 

IT IS ORDERED that this case is REMOVED from the January 19-29, 2027 Prehearing 

General Call and Order of Procedure. 

 

IT IS FURTHER ORDERED that this case is PLACED on the October 1-15, 2026 

PHGC for Non-Property Tax and Property Tax Exemption Cases. Parties will be 

notified at least one week before they are scheduled to appear. 

 

IT IS FURTHER ORDERED that discovery is CLOSED on August 3, 2026, which 

means all discovery has been requested, all motions to compel have been filed, and all 

requested or ordered discovery has been exchanged by that date. 

 

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

Statements by August 3, 2026. Witnesses, with the exception of rebuttal 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

Page 2

MTT Docket No. 25-003265 

Page 2 of 3 

 

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 the deadline to file and serve a Motion for Summary 

Disposition is September 1, 2026.1 

 

IT IS FURTHER ORDERED that responses to a Motion for Summary Disposition must 

be filed and served within 21 days of service of the Motion for Summary Disposition. 

 

IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a 

date certain Prehearing Conference during the time frame indicated above 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. 

 

IT IS FURTHER ORDERED that if a Motion for Summary Disposition is filed by the 

deadline established herein, a Prehearing Conference will not be scheduled until after 

the Motion is ruled upon. 

 

Please be advised that documents filed with the Tribunal 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

Page 3

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 

 

GNT Holdings LLC, 

MICHIGAN TAX TRIBUNAL 

TLF Holdings LLC, 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-003265 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING CASE FROM JANUARY 19-29, 2027 PREHEARING 

GENERAL CALL AND ORDER OF PROCEDURE 

 

ORDER PLACING CASE ON OCTOBER 1-15, 2026 PREHEARING GENERAL CALL 

AND ORDER OF PROCEDURE FOR NON-PROPERTY TAX AND PROPERTY TAX 

EXEMPTION CASES 

 

On February 17, 2026, the Tribunal issued a notice placing this case on the January 19-

29, 2027 Prehearing General Call and Order of Procedure (PHGC). Pursuant to the 

PHGC’s instructions, on February 18, 2026, Petitioners filed notice that valuation 

disclosures are not required in this case. Because valuation disclosures are not 

required, discovery relative to preparation of valuation disclosures is unnecessary. 

Therefore, the Tribunal finds that to facilitate the efficient administration of justice and to 

advance resolution of this case, this case shall be removed from the January 19-29, 

2027 PHGC and placed on the October 1-15, 2026 PHGC for Non-Property Tax and 

Property Tax Exemption Cases. Therefore, 

 

IT IS ORDERED that this case is REMOVED from the January 19-29, 2027 Prehearing 

General Call and Order of Procedure. 

 

IT IS FURTHER ORDERED that this case is PLACED on the October 1-15, 2026 

PHGC for Non-Property Tax and Property Tax Exemption Cases. Parties will be 

notified at least one week before they are scheduled to appear. 

 

IT IS FURTHER ORDERED that discovery is CLOSED on August 3, 2026, which 

means all discovery has been requested, all motions to compel have been filed, and all 

requested or ordered discovery has been exchanged by that date. 

 

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

Statements by August 3, 2026. Witnesses, with the exception of rebuttal 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

Page 2

MTT Docket No. 25-003265 

Page 2 of 3 

 

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 the deadline to file and serve a Motion for Summary 

Disposition is September 1, 2026.1 

 

IT IS FURTHER ORDERED that responses to a Motion for Summary Disposition must 

be filed and served within 21 days of service of the Motion for Summary Disposition. 

 

IT IS FURTHER ORDERED that a case listed on this call that is not scheduled for a 

date certain Prehearing Conference during the time frame indicated above 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. 

 

IT IS FURTHER ORDERED that if a Motion for Summary Disposition is filed by the 

deadline established herein, a Prehearing Conference will not be scheduled until after 

the Motion is ruled upon. 

 

Please be advised that documents filed with the Tribunal 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

Page 3

MTT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

GNT HOLDINGS, LLC and 

TLF HOLDINGS, LLC, 

Petitioners, 

v. 

CITY OF DETROIT, 

Respondent. 

Docket No. 25-003265 

Jason C. Long (P59244) 

WILLIAMS WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

Kevin C. Richard 

CITY OF DETROIT LAW DEPT 

2 Woodward Ave., Ste. 500 

Detroit, MI 48226 

(313) 237-3061 

Attorney for Respondent 

Proof of Service 

Sarah Conner states that she personally served copies of the Notice of No Valuation 

Disclosure and this Proof of Service, on the attorneys for Respondent, at the address 

set forth above, by placing those documents in a duly stamped, addressed envelope, 

and placing the envelope in the United States Mail on Wednesday, February 18, 

2026, and by sending them via email to richkc@detroitmi.gov. 

| 

gry I Choma 

Sarah Conner

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

 

 

GNT HOLDINGS, LLC and

TLF HOLDINGS, LLC, 

Docket No. 25-003265

Petitioners,

v.

 

CITY OF DETROIT,

 

Respondent.

 

 

Jason C. Long (P59244) 

WILLIAMS WILLIAMS RATTNER 

& PLUNKETT, PC

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

Attorneys for Petitioners

Kevin C. Richard

CITY OF DETROIT LAW DEP’T

2 Woodward Ave., Ste. 500

Detroit, MI 48226

(313) 237-3061

Attorney for Respondent

 

Notice of No Valuation Disclosure 

Petitioners GNT Holdings, LLC, and TLF Holdings, LLC, by and through their 

attorneys, Williams Williams Rattner & Plunkett, PC, submit this Notice of No 

Valuation Disclosure. No valuation disclosure is required in this appeal because the 

Petition asserts that taxes were paid based on a clerical error and/or a mistake of fact, 

such that Petitioners are entitled to a refund as provided under MCL 211.53a and other 

law. Valuation is not at issue.

Respectfully Submitted,

Page 2

Williams Williams Rattner & Plunkett, PC

By: /s/ Jason C. Long 

 

 Jason C. Long (P59244)

Dated: February 18, 2026

Attorneys for Petitioners

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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 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

GNT Holdings LLC and TLF 

Holdings LLC,

Petitioner,

v

 

 

City of Detroit,

Respondent.

 MTT Docket No. 25-003265

Please be advised that 25-003265 has been placed on a two-week Prehearing General 

Call commencing January 19, 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.

Page 2

MTT Docket No. 25-003265

Page 2 of 3

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

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 September 22, 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 September 22, 2026. Witnesses, with the exception of rebuttal 

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

Page 3

MTT

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC, 

 

Petitioner, 

v. 

Docket No. 25-003265 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

ANSWER 

 

RESPONDENT, CITY OF DETROIT, for its Answer to the Petition filed in this matter 

states as follows: 

1. Respondent admits. 

 

2. Respondent admits. 

 

3. Respondent admits. 

 

4. Respondent admits. 

 

5. Respondent admits. 

 

6. Respondent admits. 

 

7. Respondent admits. 

 

8. Respondent admits. 

 

9. Respondent admits. 

 

10. Respondent admits. 

 

11. Respondent admits. 

 

12. Respondent admits.

Page 2

2 

 

13. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

14. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

15. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

16. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

17. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

18. Respondent admits. 

 

19. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

20. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

21. Respondent neither admits nor denies the allegations, there being an insufficient basis at 

this time upon which to form a belief as to the truth of the allegations. 

AFFIRMATIVE DEFENSES 

Respondent further asserts that Petitioner’s claims are barred, in whole or in part, by: 

 

1. Petitioner’s claims are barred by the applicable statute of limitations. 

2. Petitioner has failed to state a claim for which relief may be granted. 

 

3. Petitioner lacks standing. 

 

4. This Tribunal lacks jurisdiction.

Page 3

3 

 

WHEREFORE, Respondent City of Detroit respectfully requests that this Honorable 

Tribunal dismiss the petition in this matter and award costs and attorney fees. 

Respectfully Submitted, 

 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

Mary Beth Cobbs (P40080) 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Detroit, Michigan 48226 

(313) 237-3061 

Dated: October 28, 2025

Page 4

4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC, 

 

Petitioner, 

v. 

Docket No. 25-003265 

 

CITY OF DETROIT, 

 

Respondent. 

 

/ 

 

PROOF OF SERVICE 

 

On October 28, 2025, I served via first class U.S. Mail a copy of Respondent’s Answer with 

Affirmative Defenses, in the instant matter to: 

 

Jason C. Long 

Williams, Williams, Rattner & Plunkett, PC 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, Michigan 48009 

 

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

 

 

/s/ Kevin C. Richard 

Kevin C. Richard (P43417) 

Senior Assistant Corporation Counsel 

City of Detroit Law Department 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 500 

Dated: October 28, 2025 

Detroit, Michigan 48226

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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. 25-003265

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City of Detroit (Wayne)

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

Kevin

M.I.

C

Last Name

Richard

Firm Name (if any)

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

2 Woodward Avenue, Suite 500

City of Detroit Law Department

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3061

Fax Number

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

richkc@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kevin C Richard

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC and 

TLF HOLDINGS, LLC, 

 

 

 

 

 

 

 

 

Docket No. 25-003265 

 

Petitioners, 

 

 

 

 

 

v. 

 

CITY OF DETROIT, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

WILLIAMS WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Confirmation of Service 

 

 

Petitioner submits the attached certified mail return cards demonstrating that 

service of the Petition Under MCL 211.53a, Notice of Docket Number, and Proof of 

Service, was completed on Respondent on September 17, 2025. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

Dated: October 20, 2025 

 

Attorneys for Petitioner.

Page 2

1B75 L1H0 05

Domestic Return Receipt

Domestic Return Receipt

.

COMPLETE THIS SECTION ON DELIVERY

SENDER: COMPLETE THIS SECTION

SENDER: COMPLETE THIS SECTION

COMPLETE THIS SECTION ON DELIVERY

Complete items 1, 2, and 3.

Print your name and address on the reverse

Agent

Addressee

C. Date of Delivery

O Agent

Addressee

C. Date of Delivery

9590 9402 7916 2234 9816 11

2. Article Number (Transfer from service laM\

5 6

D 7 1 0 jjiZS.. ~~ ~

. PS Form 381 1 , July 2020 PSN 7530-02-000-9053

Priority Mail Express®

Registered Mail™

Registered Mall Restricted

Delivery

Signature Confirmation™

Signature Confirmation

Restricted Delivery

9590 9402 7916 2234 9816 28

2. Article Number (Transfer from service label)

^56=1 071D 5270

167=1 blHO

12

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GF $OUU)

PS Form 381 1 , July 2020 PSN 7530-02-000-9053

3. ServiceType

O Adult Signature

Adult Signature Restricted Delivery

Mfcertified Mail®

fl Certified Mail Restricted Delivery

Collect on Delivery

Collect on Delivery Restricted Delivery

ed Mail

ed Mail Restricted Delivery

Priority Mail Express®

Registered Mail™

Registered Mail Restricted

Delivery

Signature Confirmation™

Signature Confirmation

Restricted Delivery

Complete items 1, 2, and 3.

Print your name afithaS&ress on the reverse

so that we can return the card to you.

Attach this card to the back of the mailpiece,

or on the front if space permits.

1 . Article Addressed to:

,

.

.

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Assessor CAy

A. Signature

B. Received by (Printed Name)

(ddress different from item 1? O Yes

^delivery address below:

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A. Signature

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9590940279162234981628

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

GNT HOLDINGS, LLC and 

TLF HOLDINGS, LLC, 

Petitioners, 

v. 

CITY OF DETROIT, 

Respondent. 

Docket No. 25-003265 

Jason C. Long (P59244) 

WILLIAMS WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

Proof of Service

Page 2

Proof of Service 

Monica Athanas states that she personally served copies of the Petition Under 

MCL 211.53a, Notice of Docket Number, and this Proof of Service, on the persons 

listed below, by the means identified, by placing those documents in a duly stamped, 

addressed envelopes 

and placing the envelopes 

in 

the United States 

mail 

on 

Thursday, September 11, 2025. 

Certified Mail 

Clerk 

City of Detroit 

2 Woodward Ave. 

Rm. 200 

Detroit, MI 48226 

Assessor 

City of Detroit 

2 Woodward Ave. 

Rm. 804 

Detroit, MI 48226 

First-Class Mail 

Clerk 

Wayne County 

400 Monroe St., 6th F1. 

Detroit, MI 48226 

Director of Equalization 

Wayne County 

400 Monroe St., 6th F1. 

Detroit MI 48226 

Secretary of School Board 

Detroit City School District 

3011 W. Grand Blvd. 

Detroit, MI 48202 

State Treasurer 

Michigan Dep't of Treasury 

Austin Building 

430 W. Allegan 

Lansing, MI 

48922 

onica Athanas 

This Proof of Service was signed and sworn before me on September 11, 2025.

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Page 1

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC; and 

TLF HOLDINGS, LLC, 

 

 

 

 

 

 

 

 

 

Docket No. 25- 

 

Petitioners, 

 

 

 

 

 

Parcel No. 23031300.14N 

v. 

 

CITY OF DETROIT, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

WILLIAM WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petition Under MCL 211.53a 

 

 

Petitioners GNT Holdings, LLC, and TLF Holdings, LLC, by and through their 

attorneys, Williams Williams Rattner & Plunkett, PC, state as follows for their 

Petition Under MCL 211.53a. 

The Parties 

 

1. 

Petitioner GNT Holdings, LLC, is a Michigan limited liability company 

with its registered offices located at 51410 Milano Drive, Suite 115, Macomb, 

Michigan 48042.

Page 2

Page 2 

 

2. 

Petitioner TLF Holdings, LLC, is a Michigan limited liability company 

with its registered offices located at 51410 Milano Drive, Suite 115, Macomb, 

Michigan 48042. 

 

3. 

Respondent City of Detroit is a Michigan municipal corporation with its 

offices located at 2 Woodward Ave., Detroit, Michigan 48226. 

The Subject Property 

 

4. 

Petitioners are parties in interest in property identified as tax parcel 

number 23031300.14N, which is commonly known as 139 Cadillac Square, Detroit, 

Michigan 48226. 

 

5. 

The Subject Property is used for, and to Petitioner’s knowledge was 

designed to be used for, mixed use purposes. 

 

6. 

The Subject Property is located in Wayne County and is within the 

Detroit Community Schools public school district. 

 

7. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2022 Tax Bill 

 

 

8. 

During 2022, Respondent issued a bill for the summer taxes for the 

Subject Property. A copy of the bill is attached to this Petition as Exhibit A (the “2022 

Tax Bill”). 

 

9. 

The 2022 Tax Bill identified the Subject Property’s taxable value in the 

amount of $2,317,100. See Exhibit A.

Page 3

Page 3 

 

10. 

The 2022 Tax Bill identified the total amount of tax and attendant 

charges due as $54,026.85, which amount was calculated based on the identified 

taxable value of $2,317,100. See Exhibit A. 

 

11. 

The 2022 Tax Bill was directed to Petitioners with directions for 

Petitioners to pay the amount due as identified on the 2022 Tax Bill. 

 

12. 

Petitioners paid the amount due as identified on the 2022 Tax Bill, 

including a partial payment submitted during August 2022 and another partial 

payment submitted during January 2023, such that the total amount paid equaled 

$54,026.85. 

The 2022 Tax Bill Was in Excess of the Correct and Lawful Amount 

 

13. 

The taxable value for the Subject Property identified on the 2022 Tax 

Bill was in excess of the correct and lawful amount due. 

 

14. 

Under the Michigan Constitution, the General Property Tax Act, MCL 

211.1 et seq., and other Michigan law, the correct and lawful taxable value for the 

Subject Property for 2022 did not exceed $1,328,570. This is based on application of 

the 2022 inflation rate multiplier promulgated under MCL 211.27a, which was 3.3%, 

to the Subject Property’s correct and lawful 2021 taxable value, which was 

$1,286,128. See Exhibit B. 

 

15. 

The 2022 Tax Bill equated the Subject Property’s taxable value to its 

assessed value, which is a clerical error and-or a mistake of fact.

Page 4

Page 4 

 

16. 

Respondent submitting the 2022 Tax Bill, identifying the Subject 

Property’s taxable value as equaling $2,317,100, was a clerical error or mistake of 

fact. 

 

17. 

Petitioners’ payment under the 2022 Tax Bill was based on a clerical 

error and-or a mistake of

Page 5

Page

Page 6

E

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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

GNT Holdings LLC and TLF Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-003265

City of Detroit, 

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: September 11, 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

Page 1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

GNT HOLDINGS, LLC; and 

TLF HOLDINGS, LLC, 

 

 

 

 

 

 

 

 

 

Docket No. 25- 

 

Petitioners, 

 

 

 

 

 

Parcel No. 23031300.14N 

v. 

 

CITY OF DETROIT, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

WILLIAM WILLIAMS RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioners 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petition Under MCL 211.53a 

 

 

Petitioners GNT Holdings, LLC, and TLF Holdings, LLC, by and through their 

attorneys, Williams Williams Rattner & Plunkett, PC, state as follows for their 

Petition Under MCL 211.53a. 

The Parties 

 

1. 

Petitioner GNT Holdings, LLC, is a Michigan limited liability company 

with its registered offices located at 51410 Milano Drive, Suite 115, Macomb, 

Michigan 48042.

Page 2

Page 2 

 

2. 

Petitioner TLF Holdings, LLC, is a Michigan limited liability company 

with its registered offices located at 51410 Milano Drive, Suite 115, Macomb, 

Michigan 48042. 

 

3. 

Respondent City of Detroit is a Michigan municipal corporation with its 

offices located at 2 Woodward Ave., Detroit, Michigan 48226. 

The Subject Property 

 

4. 

Petitioners are parties in interest in property identified as tax parcel 

number 23031300.14N, which is commonly known as 139 Cadillac Square, Detroit, 

Michigan 48226. 

 

5. 

The Subject Property is used for, and to Petitioner’s knowledge was 

designed to be used for, mixed use purposes. 

 

6. 

The Subject Property is located in Wayne County and is within the 

Detroit Community Schools public school district. 

 

7. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2022 Tax Bill 

 

 

8. 

During 2022, Respondent issued a bill for the summer taxes for the 

Subject Property. A copy of the bill is attached to this Petition as Exhibit A (the “2022 

Tax Bill”). 

 

9. 

The 2022 Tax Bill identified the Subject Property’s taxable value in the 

amount of $2,317,100. See Exhibit A.

Page 3

Page 3 

 

10. 

The 2022 Tax Bill identified the total amount of tax and attendant 

charges due as $54,026.85, which amount was calculated based on the identified 

taxable value of $2,317,100. See Exhibit A. 

 

11. 

The 2022 Tax Bill was directed to Petitioners with directions for 

Petitioners to pay the amount due as identified on the 2022 Tax Bill. 

 

12. 

Petitioners paid the amount due as identified on the 2022 Tax Bill, 

including a partial payment submitted during August 2022 and another partial 

payment submitted during January 2023, such that the total amount paid equaled 

$54,026.85. 

The 2022 Tax Bill Was in Excess of the Correct and Lawful Amount 

 

13. 

The taxable value for the Subject Property identified on the 2022 Tax 

Bill was in excess of the correct and lawful amount due. 

 

14. 

Under the Michigan Constitution, the General Property Tax Act, MCL 

211.1 et seq., and other Michigan law, the correct and lawful taxable value for the 

Subject Property for 2022 did not exceed $1,328,570. This is based on application of 

the 2022 inflation rate multiplier promulgated under MCL 211.27a, which was 3.3%, 

to the Subject Property’s correct and lawful 2021 taxable value, which was 

$1,286,128. See Exhibit B. 

 

15. 

The 2022 Tax Bill equated the Subject Property’s taxable value to its 

assessed value, which is a clerical error and-or a mistake of fact.

Page 4

Page 4 

 

16. 

Respondent submitting the 2022 Tax Bill, identifying the Subject 

Property’s taxable value as equaling $2,317,100, was a clerical error or mistake of 

fact. 

 

17. 

Petitioners’ payment under the 2022 Tax Bill was based on a clerical 

error and-or a mistake of

Page 5

Page

Page 6

E

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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

GNT Holdings, LLC, and TLF Holdings, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

Fax Number

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

jlong@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C

Last Name

Long

Firm Name (if any)

WWR&P

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

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

jlong@wwrplaw.com

Section 5: Issue

Please designate one: 

Non-Property – Fill out Section 7 below

Section 6: Subject Property Information

How many parcels are you 

appealing?

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

Michigan

Taxing Authority (City or Township)

County

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)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

Classification of Property: 

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

Current Taxable Value as established by the Board of Review:

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

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

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):

Summer property tax 

Assessment Number(s):

NA

Check all that is being appealed: Tax

Check what action prompted this appeal:

Other

If “other,” please explain:

This is an appeal based on a clerical error and-or mutual mistake of fact under MCL 211.53a

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

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