Grand Time Square 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

Grand Time Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002226

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: March 11, 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

Grand Time Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002226

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: March 11, 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

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

tiffinffi

Srerr or Mrcurcen

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LA}.ISING

MARLON I. BROWN, DPA

DIRECTOR

GRETCHEN WHITMER

GOVERNOR

Grand Tlme Square, LLC

Petitioner(s)

MICHIGAN TAX TRIBUNAL

MTT Docket Ne. 25-002226urr

v

City of Detroit

Respondent(s)

J o I Nl,I_Mp" Tlp N T.g jlMf TH p BAW APPEAT

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

Good cause exists to grant withdrawal because:

Petitioner has sold the property.

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

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

dismiss the above-captioned docket.

December 16,2025

Date

Cindy Rhodes Victor

[PrinUtype name of person signing]

1r

2.

3.

4.

'^fn

December 16,2A25

resentative (sign here)

Date

Mary Beth Cobbs

[PrinUtype name of person signingJ

MICHIGAN TAX TRIBUNAL . 611 W. OTTAWA ST., LANSING, MI /T8933. 517.335-9760

PO BOX 30232, LANSING, M|48909' OtherCariers:2407 N. GMND RIVERAVE., LANSING, M|48906

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Grand Time Square LLC,

Petitioner,

v

 

 

City of Detroit,

Respondent.

 MTT Docket No. 25-002226

Please be advised that 25-002226 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. 

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. 25-002226

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 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 by the Tribunal. Failure to file the Prehearing Statement may 

result in holding a party or parties in default. See TTR 237. 

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

September 22, 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. Discovery relative to the valuation disclosure prepared for purposes of 

litigating this case or the valuation expert that prepared that valuation disclosure is not 

permitted during “Pre-Valuation Disclosure” discovery.

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

January 19, 2027, 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. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

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

on the opposing party’s Prehearing Statement.

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

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 17, 2026

Page 3

MTT Docket No. 25-002226

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

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

Page 5

M

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRAND TIME SQUARE LLC 

 

 

Petitioner 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 25-002226 MTT 

Respondent. 

________________________________________________________________________________/ 

ANSWER TO PROPERTY TAX PETITION 

 Respondent, City of Detroit, by and through it undersigned counsel and for its Answer to this 

Petition states the following: 

1. Respondent, City of Detroit, admits as true the allegation in the corresponding paragraph. 

2. Respondent admits as true. 

3. No response is required to the allegations in the corresponding paragraph. 

4. No response is required to the allegations in the corresponding paragraph. 

5. No response is required. 

6. Respondent admits as true. 

7. No response is required. 

8. No response is required to the allegations in the corresponding paragraph. 

9. No response is required to the allegations in the corresponding paragraph. 

10. Respondent admits as true. 

11. Respondent admits as true.

Page 2

2 

 

12. Respondent admits as true. 

13. Respondent admits that the issues involved in this appeal are related to (a) true cash and 

(b) taxable value, but further states that these allegations lack merit. 

14. Respondent admits as true. 

15. Respondent states that no response is required to the allegations in the corresponding 

paragraph. 

16. Respondent admits as true. 

17. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient 

knowledge or information to form a belief as to the truth of the allegations and leaves 

Petitioner to its proofs. 

18. Respondent, City of Detroit, admits as true. 

19. Respondent admits that Petitioner’s appeal is challenging and seeking a reduction in the 

true cash value and the taxable value imposed upon the Subject Property, but leaves 

Petitioner to its proofs as to the relief requested by Petitioner. 

20. Respondent, leaves Petitioner to its proofs to establish the basis for the relief sought in 

this appeal. 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: 10/22/2025 

 

 

 

 

 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P 43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 (313) 237-3075

Page 3

3 

 

 

AFFIRMATIVE DEFENSES. 

 

 

NOW COMES Respondent, City of Detroit, and asserts the following Affirmative 

Defenses to the Petitioner’s claims: 

1. 

Petitioner’s lacks standing and/or capacity to bring forth this Petition. 

2. 

Petitioner’s claims may be barred by the applicable statute of limitations. 

3. 

This Tribunal lacks subject matter jurisdiction. 

 

4. 

Petitioner has failed to state a claim upon which relief can be granted. 

Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition in this matter and award attorney fees and costs to Respondent. 

Dated: 10/22/2025 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

By: Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

Kevin C. Richard ( P43417) 

 

 

 

 

 

 

Attorneys for Respondent 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 48226 

 

 

 

 

 

 

313.237.3075 

 

 

 

 

 

 

cobbm@detroitmi.gov

Page 4

4 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

GRAND TIME SQUARE LLC 

 

Petitioner, 

 

 

 

 

 

v 

CITY OF DETROIT, 

 

 

 

Docket No. 25-002226 -MTT 

Respondent. 

 

_______________________________________________________________________ 

PROOF OF SERVICE 

 

On 10/22/2025, I mailed by first class mail a copy of Respondent’s Answer and Affirmative 

Defenses to: 

 

 

 

 

 

 

 

The Victor Firm 

 

 

 

29777 Telegraph Road, Suite 2410 

 

 

 

Southfield, MI 48034 

 

 

 

 

 

 

 

 

 

 

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

belief. 

 

Dated: October 22,2025 

 

 

 

 

 

 

/s/Mary Beth Cobbs 

 

 

 

 

 

 

Mary Beth Cobbs ( P40080) 

 

 

 

 

 

 

City of Detroit Law Department 

 

 

 

 

 

 

2 Woodward Ave., Ste. 500 

 

 

 

 

 

 

Detroit, MI 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. 25-002226

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

Mary Beth

M.I.

Last Name

Cobbs

Firm Name (if any)

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

2 Woodward Avenue

Suite 500

City or Town

Detroit

State

Michigan

ZIP Code

48226

Telephone Number

313-237-3075

Fax Number

313-224-5505

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

cobbm@detroitmi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Mary Beth Cobbs

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

GRAND TIMES SQUARE, LLC 

 

 

 

Petitioner, 

 

 

 

MOAHR Docket No. 25-002226 

 

v. 

 

 

 

 

 

 

Parcel No.: 02000335 

 

CITY OF DETROIT, 

 

 

 

 

Respondent. 

 

 

 

________________________________________________________________ 

CINDY RHODES VICTOR (P33613) 

 

 

The Victor Firm, PLLC 

 

 

 

 

29777 Telegraph Road, Suite 2410 

 

 

Southfield, Michigan 48034 

 

 

 

(248) 905-3990 

 

 

 

 

 

cvictor@victorfirm.com 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

________________________________________________________________ 

 

 

PROOF OF SERVICE 

 

 

 

Cindy Rhodes Victor, counsel for Petitioner, states that on September 26, 2025, 

she sent the entire Tribunal Property Tax Petition, Notice of Docket Number, and this 

Proof of Service, to the following recipients via certified mail: 

 

Alvin Horhn, City Assessor 

 

City of Detroit 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 804 

Detroit, Michigan 48226 

 

Janice M. Winfrey, City Clerk 

 

City of Detroit 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 200 

Detroit, Michigan 48226

Page 2

- 2 - 

 

 

 

In addition, the entire Tribunal Property Tax Petition, Notice of Docket Number, and this 

Proof of Service, to the following recipients via United States Postal Service, First Class 

Mail, with sufficient postage prepaid: 

 

Scott T. Vandemergel, Director 

Wayne County Bureau of Taxation 

Division of Assessment and Equalization 

 

500 Griswold Street, 21st Floor 

 

Detroit, Michigan 48226 

 

 

Cathy M. Garrett 

Wayne County Clerk 

Coleman A. Young Municipal Center 

2 Woodward Avenue, Suite 201 

Detroit, Michigan 48226 

 

 

Dr. Ida Carol Simmons-Short, Secretary 

 

Detroit Public Schools 

 

3011 West Grand Boulevard 

 

Detroit, Michigan 48202 

 

 

Rachael Eubanks, Treasurer 

 

Michigan Department of Treasury 

 

430 W. Allegan 

 

Lansing, Michigan 48922 

 

 

 

 

 

 

 

 

 

 

/s/ Cindy Rhodes Victor____ 

 

The Victor Firm, PLLC 

29777 Telegraph Road, Suite 2410 

Southfield, Michigan 48034 

Dated: September 26, 2025 

 

 

(248) 905-3990 

cvictor@victorfirm.com 

Attorneys for Petitioner

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

GRAND TIME SQUARE LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CITY OF DETROIT 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02000335. 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X 

real personal. 

3. 

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

contiguous? ___Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? __ Yes ___ No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

6. 

The property identified above is classified as 202-Commercial-Vacant 

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 Tribunals 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 Wayne 

County. The 

property or properties’ address is: 

401 W Grand River 

Detroit MI 48226 

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

local governmental unit): City of Detroit 

Petitioner's legal residence or principal office address is: 

900 W Maple Road 

Suite 200 

Troy MI 48084-5366 

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 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 

598,200 

299,100 

218,383 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

300,000 

150,000 

150,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

598,200 

299,100 

218,383 

19. 

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

Petitioner requests that the Tax Tribunal determine that the true cash value and 

taxable value as established by Respondent are incorrect as they are not based on 

the fair market value of the subject properties or comparable properties in the same 

area. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

(a) Respondent did not base the change in taxable value on the fair market value of the subject properties or comparable 

properties in the same area. 

(b) The assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true 

cash value of Petitioner's real property and are based upon the application of wrong principles. 

(c) The assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent 

discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Represeptative or, if none, Petitioner: 

/s/ Cindy Rhodes Victor 

ery 

dows UL 

7 

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

Cindy Rhodes Victor 

Email Address: cvictor@victorfirm.com 

Mailing Address: 

The Victor Firm, PLLC 

29777 Telegraph Road, Suite 2410 

Southfield MI 48034 

Telephone Number: (248) 905-3990 

Date: May 31, 2025

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Grand Time Square LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002226

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: 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

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

GRAND TIME SQUARE LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

CITY OF DETROIT 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 02000335. 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X 

real personal. 

3. 

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

contiguous? ___Yes ___No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

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

under appeal? __ Yes ___ No. 

(If no, separate Petitions are required for each 

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

appeal.) 

5. 

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

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

6. 

The property identified above is classified as 202-Commercial-Vacant 

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 Tribunals 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 Wayne 

County. The 

property or properties’ address is: 

401 W Grand River 

Detroit MI 48226 

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

local governmental unit): City of Detroit 

Petitioner's legal residence or principal office address is: 

900 W Maple Road 

Suite 200 

Troy MI 48084-5366 

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 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 

598,200 

299,100 

218,383 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

300,000 

150,000 

150,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

598,200 

299,100 

218,383 

19. 

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

Petitioner requests that the Tax Tribunal determine that the true cash value and 

taxable value as established by Respondent are incorrect as they are not based on 

the fair market value of the subject properties or comparable properties in the same 

area. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

(a) Respondent did not base the change in taxable value on the fair market value of the subject properties or comparable 

properties in the same area. 

(b) The assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true 

cash value of Petitioner's real property and are based upon the application of wrong principles. 

(c) The assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent 

discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Represeptative or, if none, Petitioner: 

/s/ Cindy Rhodes Victor 

ery 

dows UL 

7 

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

Cindy Rhodes Victor 

Email Address: cvictor@victorfirm.com 

Mailing Address: 

The Victor Firm, PLLC 

29777 Telegraph Road, Suite 2410 

Southfield MI 48034 

Telephone Number: (248) 905-3990 

Date: May 31, 2025

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

Grand Time Square LLC

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

900 W Maple Road

Suite 200

City or Town

Troy

State

Michigan

ZIP Code

48084-5366

Telephone Number

2487364839

Fax Number

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

cvictor@victorfirm.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Cindy

M.I.

Rhodes

Last Name

Victor

Firm Name (if any)

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

29777 Telegraph Road

Suite 2410

City or Town

Southfield

State

Michigan

ZIP Code

48034

Telephone Number

248-905-3990

Fax Number

586-884-0548

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

cvictor@victorfirm.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]

401 W Grand River

Detroit

Michigan

48226

Taxing Authority (City or Township)

City of Detroit (Wayne)

County

Wayne

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:

02000335.

Classification of Property: Real 

Commercial

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

299100

Current Taxable Value as established by the Board of Review:

218383

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

300000

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

150000

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

150000

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Cindy Rhodes Victor

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.