Godfather Holdings LLC, Petitioner Vs. Township Of Genoa, 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 

Godfather Holdings LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002514 

 

Genoa Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

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%, 

(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, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002514 

Page 2 of 2 

 

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

8.66%. 

 

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: October 16, 2025 

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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Godfather Holdings LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002514 

Genoa Charter Twp 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Livingston 

County. 

2. 

Parcel Number: 4711-06-100-027 

. 

(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 

301,500 

301,500 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

556,800 

278,400 

278,400 

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. 25-002514 

Page 2 of 2 

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

All refunds to be made payable jointly to Petitioner and "Polter Law" (Rep) and 

mailed to: Polter Law, 2600 W Big Beaver, Ste L100, Troy, Ml 48084 

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) 

Signattre) 

of Petitioner's pope 

rem 

~J 

7 

Printed Name: Stephen Polter (P72591) 

Date: Oct 3, 2025 

\ 

iain Debra "BE@¢® Rojewski, Assessor 

Date: Oct 3, 2025

Page 3

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

METROPLENX #41 480 

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AESNE-TTEESS 

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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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Godfather Holdings LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 25-002514 

Genoa Charter Twp 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Livingston 

County. 

2. 

Parcel Number: 4711-06-100-027 

. 

(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 

301,500 

301,500 

4. 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2025 

556,800 

278,400 

278,400 

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. 25-002514 

Page 2 of 2 

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

All refunds to be made payable jointly to Petitioner and "Polter Law" (Rep) and 

mailed to: Polter Law, 2600 W Big Beaver, Ste L100, Troy, Ml 48084 

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) 

Signattre) 

of Petitioner's pope 

rem 

~J 

7 

Printed Name: Stephen Polter (P72591) 

Date: Oct 3, 2025 

\ 

iain Debra "BE@¢® Rojewski, Assessor 

Date: Oct 3, 2025

Page 3

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

METROPLENX #41 480 

n_— 

: 

F 

hae 

ot 

9 OLE 2025 Pid 15.4. 

§ 

US

SE 

— 

0

Rom TT 

Tol 232 

L psig MI 4&909 

AESNE-TTEESS 

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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

RECEIVED 

JUL 29 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

Fifi 

DIRECTOR 

Godfather Holdings LLC 

Petitioner(s) 

i 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002514 

Twp of Genoa 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Stephen Polter 

states that on July 22.2025 

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): 

2911 Dorr Rd., Brighton MI 48116 

2. 

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

2911 Dorr Rd., Brighton MI 48116 

3. 

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

304 E Grand River Ave # 102, Howell, MI 48843 

4. 

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

200 E Grand River Ave # 1, Howell, MI 48843 

5. 

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

411 N. Highlander Way, Howell, MI 48843 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

GODFATHER HOLDINGS LLC 

Petitioner 

Vs, 

MOAHR Docket No. 25-002514 

GENOA CHARTER TOWNSHIP 

Respondent, 

> 

ANSWER TO PETITION 

Now comes Respondent to its Assessor, Debra L. Rojewski answers to petitioners appeal as 

follows: 

1. 

Agree 

2. 

Agree 

3. 

N/A 

4. 

N/A 

5. 

N/A 

6. 

Agree 

7. 

N/A 

8. 

N/A 

9. 

N/A 

10. Agree 

11. Disagree 

12. Agree 

13. Agree 

14. Agree 

15. N/A 

16. Agree 

17. Disagree 

18. Neither Agree or Disagree 

19. Disagree 

20. N/A 

Wherefore, Respondent prays that the Tribunal determines that the Respondents True Cash 

Value, State Equalized Value Assessed Value and Taxable Value remain unchanged. 

Dated: 

July 2, 2025 

By: 

% 

Phone: (810) 227-5225 

Detra BRojerl Assessor 

Township 

of Genoa 

2911 Dorr Rd. 

Brighton MI 48116

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES 

MICHIGAN TAX TRIBUNAL 

GODFATHER HOLDINGS LLC, 

Petitioner 

vs 

MOAHR Docket 25-002514 

GENOA CHARTER TOWNSHIP, 

Livingston County 

Respondent 

PROOF OF SERVICE 

Now comes Debra Rojewski, who being first duly sworn, deposes and says that 

on July 2, 2025 she did serve true copies for ANSWER TO PETITION the above 

captioned matter with all postage prepaid on: 

Stephen Polter 

2600 W Big Beaver Ste L100 

Troy MI 48084 

By placing said document in an envelope addressed to the above listed party with all 

postage fully prepaid and by depositing the said envelope in a receptacle for the United 

INNA 

2S =e 

Die Rojewski, 

Assessor 

Subscribed and sworn to before me a notary public for said county, on 

July 2, 2025 

JeSsica L. Buttermore 

Notary Public for Livingston County 

My Commission Expires 11/9/2026

Page 3

SKETCH/AREA TABLE ADDENDUM 

SUBJECT INFO 

File No.: 11-06-100-027 

Parcel No.: 4711-06-100-027 

Property Address: 2222 E GRAND RIVER 

City: HOWELL 

County: LIVINGSTON 

State: MI 

ZipCode: 48843 

Owner: GODFATHER HOLDINGS LLC 

Client: 00000 

Client Address: 

Appraiser Name: 

Inspection Date: 

' 

SKETCH 

® 

a 

44' 

<x 

w 

1st/sl 

4952 ft? 

12'h 

| 

12' 

6 

2 

[ae] 

13' 

- 

Sm— 

48' 

| 

canopy 

52 ft? 

Sketch by Apex Sketch 

AREA CALCULATIONS SUMMARY 

COMMENT TABLE 1 

Code 

Description 

Factor 

Net Size 

Perimeter 

Net Totals 

1 

1st/sl 

1.00 

4952.00 

304.00 

4952.00 

canopy 

canopy 

1.00 

52.00 

34.00 

52.00 

COMMENT TABLE 2 

‘COMMENT TABLE 3 

© iLOOKABOUT (US) Inc. dba Apex Software 

Page 1

Page 4

07/37/2025 

11:15 

AM 

DB: 

Genoa Twp 2025 

47:1-06-100-027 

Property 

Class: 

201 

HOWSLL, 

MI 48843 

Description 

Front 

Depth 

Rate 3Adj. 

Reason 

value 

E/W MAIN CORR 

200. 

1.0000 

1400 

10C 

280,000 

200 Actual 

Front 

cres 

Total 

Zst. 

Land Value 

= 

280,000 

Land 

I 

Des 

T 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

Asphalt 

Paving 

3.32 

36200 

42 

50,477 

Total 

Estimated 

Land 

Improvements 

True 

Cash 

Value 

= 

50,477 

Cost 

Estimates 

for Commercial/incustrial 

3uilcing/Section: 

1 

it 

1976 

Costs 

are 

taken 

from 

the 

Stores 

- 

Retail 

cost schedules. 

<<< 

Calculator Cost Computations 

>>>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story 

Height: 

12 

301 

Base 

Rate 

for Upper Floors 

= 107.75 

(10) 

Heating 

sy 

m: 

Complete H.V.A.C. 

36.87 

100% 

Adjusted Square 

Foot Cost 

for Upper Floors 

Total 

Floor Area: 

4,952 

Base Cost 

New of Upper Floors 

= 

716,158 

Reproduction/Repiacement Cost 

= 

716,158 

Eff.Age:36 

°hy.%CGood/Abnr. 

Pay. /Func./Econ./Overall 

%Cood: 

44 

/100 

Tota: Depreciated Cost 

0/100/44.0 

= 

315,110 

Local 

Cost 

Items 

Rate 

Quantity/Area 

Good 

Depr.Cost 

WELL/WATER 

4500.00 

1 

60 

2,700 

SEPTIC/SEWER 

450C.00 

1 

60 

2,700 

ECF 

(2014 

MAIN COMMERCIAL} 

C.850 

=> TCV 

of 

Bldg: 

1 

= 

272,433 

Replacement Cost/Floor Area= 

2st. 

TCV/fleor Area= 

55.01 

Total 

Estimated 

True 

Cash 

Value 

of Commercial/Industrial 

Buildings 

= 

272,433 

2025 

8st. 

T.C.V. 

4711-06-100-027 

= 

602,910 

Est. 

TCV/Total 

Floor Area 

= 

121.75, 

202¢ Assessed 

MBOR 

S.E. 

349,300 

349,300 

2025 

New 

Eg. 

Adjustment 

Less 

¢ 

-47,80C 

2025 Assessed 

MBOR 

El 

301,500 

301,500 

349,300 

301,500 

Base 

for Cap 

C.P.I. 

349,300 

3.10 

0 

-47,800 

Capped 

 ->Taxadble< 

360,128 

301,500 

Most 

recent 

sale 01/18/2022 

for 70C,000 

ons 

Tax Adjustment 

Losses 

° 

PRE/MBT 

0

Page 5

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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. 25-002514

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Genoa (LIVINGSTON)

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

Debra

M.I.

Last Name

Rojewski

Firm Name (if any)

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

2911 Dorr Rd.

City or Town

Brighton

State

Michigan

ZIP Code

48116

Telephone Number

810-227-5225

Fax Number

810-227-3420

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

duffy@genoa.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

Debra L Rojewski

/s/

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

Page 1

RECEIVED 

JUN 03 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

Godfather Holdings LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Howell 

Coin Tf) 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 4711-06-100-027 

(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 

Xx __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 201Comm

Page 2

8. 

10. 

11. 

12. 

13. 

"MTT Docket No. 

Page 2 of 4 

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 Livingston 

County. The 

property or properties’ address is: 

2222 E GR 

Howell MI 

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

local governmental unit): Howell 

Petitioner's legal residence or principal office address is: 

901 N Larch 

Lansing MI 

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

Page 3

" MTT Docket No. 

Page 3 of 4 

15. 

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

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

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 

603,000 

301,500 

301,500 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

480,000 

240,000 

240,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

123,000 

61,500 

61,500 

19. 

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

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

"MTT Docket No. 

Page 4 of 4 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

Ce MAY-80205 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal /petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon /Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shotes, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warren Manor v Warten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250. 

f= [= 

i FAN 

MICHIGAN TAX TRIBUNAL

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with 1 check (#1369) in the amount of $400. 

Prep v Grand Haven, along with 1 check (#1349) in the amount of $400.

Page 7

JRV

Page 8

PO

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Godfather Holdings LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002514

Township Of Genoa, 

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: June 25, 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

RECEIVED 

JUN 03 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1 ANSING 

DIRECTOR 

Godfather Holdings LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Howell 

Coin Tf) 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 4711-06-100-027 

(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 

Xx __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 201Comm

Page 2

8. 

10. 

11. 

12. 

13. 

"MTT Docket No. 

Page 2 of 4 

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 Livingston 

County. The 

property or properties’ address is: 

2222 E GR 

Howell MI 

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

local governmental unit): Howell 

Petitioner's legal residence or principal office address is: 

901 N Larch 

Lansing MI 

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

Page 3

" MTT Docket No. 

Page 3 of 4 

15. 

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

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

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 

603,000 

301,500 

301,500 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

480,000 

240,000 

240,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

123,000 

61,500 

61,500 

19. 

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

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

"MTT Docket No. 

Page 4 of 4 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

Ce MAY-80205 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floot Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commercial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal /petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon /Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shotes, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Warren Manor v Warten, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2)). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Greenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250. 

f= [= 

i FAN 

MICHIGAN TAX TRIBUNAL

Page 6

X Holdings v Watten, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2 checks; one (#1348) for $250, one (#1388) for $150 

(totaling $400). 

Greenfield Manor v Detroit, along with 1 check (#1369) in the amount of $400. 

Prep v Grand Haven, along with 1 check (#1349) in the amount of $400.

Page 7

JRV

Page 8

PO

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.