Record Finder / 25-002837-TT
Michigan

Horizon Novi LLC, Petitioner Vs. City Of Novi, Respondent

Petitioner
Horizon Novi LLC
Respondent
City Of Novi

Case overview

Docket number
25-002837-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8Order of DismissalNot recordedNot recorded10/13/2025Not recordedDownload
7Motion to Withdraw Appeal was received.Not recordedNot recorded10/08/2025$0.00Download
6Answer was receivedNot recordedNot recorded09/11/2025Not recordedDownload
5ET Case Info SheetNot recordedNot recorded09/11/2025Not recordedDownload
4Proof of service of petition was received.PETNot recorded09/04/2025Not recordedDownload
3Petition has been verifiedPET107/24/2025Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/24/2025Not recordedDownload
1A petition was received.PETNot recorded05/29/2025$600.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2025-10-13_15-31-25.0000.pdfRead complete document text →
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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

Horizon Novi LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002837

City Of Novi,

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: October 13, 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

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

Horizon Novi LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002837

City Of Novi,

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: October 13, 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

RECEIVED 

Sea 

0CT 13 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHER YA IITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | DROWN. DPA 

GOVERKOR 

LANSING 

DIRECTOR 

Horizon Novi LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petilioner(s) 

v 

MTT Docket No. 25-002837 

City af Novi. oo 

, 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Pelilioner wishes to withdraw ils appeal in the above-captioned dockel. 

2. 

Good cause exists to grant withdrawal because: 

[Petitioner has determined that it does not wish to proceed with this appeal. 

| 

| 

| 

| 

{ 

3. 

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

4. 

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

dismiss the above-captioned docket. 

Ean 

IB bse 

Oufvlee. 

§ 2028 

Pelilioner/Representative (sign here) 

Date 

Lauren A Birdsall (P80703) 

oo 

[Printtype name of person signing) 

Isl Stephanie S. Morita 

October 6, 2025 

Respondent Representative (sign here) 

Date 

Stephanie Simon Morita A (P53864) 

{Printitype name of person 

son signing)

Page 2

AJB L. A. BIRDSALL LAW 

GRAND RAPIDS MI 

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Laureen A. Birdsall, Esg. 

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Answer to Petition - Horizon v Novi.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Horizon Novi LLC 

 

 

Petitioner, 

 

 

MTT Docket No. 25-002837 

v. 

 

City of Novi, 

 

 

Respondent. 

 

L.A. BIRDSALL LAW 

Laureen Birdsall (P80703) 

Attorney for Petitioner 

2663 44th Street SW 

Suite 202 

Wyoming, MI 49519 

(616) 690-2525 

lbirdsall@aol.com 

 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Stephanie Simon Morita (P53864) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

 

 

Respondent's Answer to Petition 

 

 

 

NOW COMES Respondent, City of Novi, by and through its Attorneys, ROSATI, 

SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. and for its Answer to Petitioner's Petition, 

states as follows: 

1. 

As to the allegations contained in Paragraph 1 of the Petition, Respondent 

admits the same. 

2. 

As to the allegations contained in Paragraph 2 of the Petition, Respondent 

admits the same. 

3. 

As to the allegations contained in Paragraph 3 of the Petition, no allegation is 

made, so no response is necessary.

Page 2

2 

 

4. 

As to the allegations contained in Paragraph 4 of the Petition, no allegation is 

made, so no response is necessary. 

5. 

As to the allegations contained in Paragraph 5 of the Petition, no allegation is 

made, so no response is necessary. 

6. 

As to the allegations contained in Paragraph 6 of the Petition, Respondent 

admits the same. 

7. 

As to the allegations contained in Paragraph 7 of the Petition, no allegation is 

made, so no response is necessary. 

8. 

As to the allegations contained in Paragraph 8 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

9. 

As to the allegations contained in Paragraph 9 of the Petition, no allegation is 

made, so no response is necessary. 

10. 

As to the allegations contained in Paragraph 10 of the Petition, Respondent 

admits the same. 

11. 

As to the allegations contained in Paragraph 11 of the Petition, Respondent 

admits the same. 

12. 

As to the allegations contained in Paragraph 12 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

13. 

As to the allegations contained in Paragraph 13 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient

Page 3

3 

 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

14. 

As to the allegations contained in Paragraph 14 of the Petition, Respondent 

admits the same. 

15. 

As to the allegations contained in Paragraph 15 of the Petition, no allegation 

is made, so no response is necessary. 

16. 

As to the allegations contained in Paragraph 16 of the Petition, Respondent 

admits the same. 

17. 

As to the allegations contained in Paragraph 17 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

18. 

As to the allegations contained in Paragraph 18 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

19. 

As to the allegations contained in Paragraph 19 of the Petition, Respondent 

denies as untrue that Petitioner is entitled to the relief requested. 

20. 

As to the allegations contained in Paragraph 20 of the Petition, Respondent 

denies the same as untrue. 

21. 

Respondent further states the ratio of the average level of assessment in 

relation to true cash value in the assessment district is 50%, and the equalization factor was 

uniformly applied in the assessment district for the year in question. 

WHEREFORE, Respondent, City of Novi, denies that Petitioner is entitled to the 

relief it seeks and respectfully requests that the Respondent's assessment and taxable value

Page 4

4 

 

of the subject property be affirmed or increased, that Petitioner's Petition be dismissed with 

prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Stephanie Simon Morita 

 

 

 

 

 

 

 

 

 

STEPHANIE SIMON MORITA (P53864) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

 

Dated: September 11, 2025 

 

 

 

Affirmative Defenses 

 

 

For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

 

1. 

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

action against Respondent and to support its claim for relief. 

 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, application of wrong principles or illegality on the part of the 

Respondent. 

 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform with the mode and method applied in the case of all of the properties in the 

Respondent's taxing unit for the year in question. 

 

4. 

Petitioner fails to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

 

5. 

Petitioner fails to allege specific and sufficient facts to support its allegation 

that the assessed value of its property, as equalized, is at a factor other than 50% and also

Page 5

5

Page 6

6

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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.6ccecddd-768f-4452-9f84-deedb40f1702.pdfRead complete document text →
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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. 25-002837

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Novi (OAKLAND)

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

Stephanie

M.I.

Simon

Last Name

Morita

Firm Name (if any)

Rosati, Schultz, Joppich & Amtsbuechler, P.C. 

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

27555 Executive Drive

Suite 250

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-489-4100

Fax Number

248-489-1726

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

smorita@rsjalaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Stephanie S. Morita

/s/

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Page 1

RECEIVED 

ogp 09 2005 

UNAL 

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MICHIGAN TAX TRIB 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Horizon Novi LLG 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 25002837 

City of Novi 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Laureen A Birdsall 

states that on September 4, 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): 

City of Novi, 456175 Ten Mile Road, Novi, Mi 48375 

2. 

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

City of Novi, 45175 Ten Mile Road, Novi, MI 48375 

3. 

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

Oakland County, 250 Elizabeth Lake Rd., Suite 1000W, Pontiac, Ml 48341 

4. 

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

Oakland County, 1200 Telegraph Road, Bldg. #12 E, Pontiac, MI 48341 

5. 

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

Novi Community School District, 25345 Taft Road, Novi, Michigan 48374 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

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Page 1

Laureen A. Birdsall, PLC 

LA. BIRDSALL LAW 

Attorney at Law 

May 29, 2025 

State of Michigan 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Horizon Novi LLC v City of Novi 

2025 Entire Tribunal Petition 

Dear Chief Clerk, 

Enclosed please find: 

1) 

2025 Entire Tribunal Petition 

2) 

Client Check in the amount of $600 for Filing Fee 

3) 

Proof of Service 

Thank you for your consideration in this matter. 

Kind 

Regards, 

RECEIVED 

JUN 04 2025 

MICHIGAN TAX TRIBUNAL 

Rone OB 

Laureen A. Birdsall 

Attorney for Petitioner 

Enclosure 

c client

Page 2

pst 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Horizon Novi LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Novi 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 50-22-14-376-010 

(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 201 - Commercial Improved

Page 3

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

P.A. 174 of 2006 does not require a board of review protest for Petitioner's 

commercial property, therefore, no protest was made in March 2025. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

42100 Crescent Blvd 

Novi, Michigan 48375 

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

local governmental unit): 

City of Novi 

Petitioner's legal residence or principal office address is: 

Horizon Novi, LLC 

6895 Telegraph Rd 

Bloomfield Hills, MI 48301 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? __ Yes __No 

uniformity of the property or properties’ assessment

Page 4

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): 

n/a 

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 

9,401,800 

4,700,900 

4,700,900 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

7,200,000 

3,600,000 

3,600,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,201,800 

1,100,900 

1,100,900 

19. 

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

Petitioner requests that the Michigan Tax Tribunal enter an Order reducing the 2025 

assessed value of the Petitioner's Property from 4,700,900 to 3,600,000 and the 2025 

taxable value from 4,700,900 to 3,600,000.

Page 5

MTT Docket No. 

Page 4 of 4 

Signa of Feflienars 

thorized fopregentative or, if none, Petitioner: 

» 0p 

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

Laureen A Birdsall 

Email Address: 

Lbirdsall@aol.com 

Mailing Address: 

Laureen Birdsall 

L.A. BIRDSALL LAW 

2663 44th Street SW, Suite 202 

Wyoming, W451 

Telephone Number: 616-690-2625 (mobile) 616-323-1228 (office) 

Date: May, 2025

Page 6

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

cass 

Horizon Novi LLC, 

MOAHR Docket No. 

Petitioner, 

Vv. 

City of Novi 

Respondent. 

PROOF OF SERVICE 

Laureen A Birdsall, states that on May 29, 2025 she filed an 2025 ENTIRE TRIBUNAL 

PROPERTY TAX PETITION together with filing fee in the above-captioned matter as indicated: 

1) 

State of Michigan 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Via first class mail, with proper postage affixed thereto. 

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

Dated: May 29, 2025 

- 

N 

Laureen A Birdsall 

L.A. BIRDSALL LAW 

Attorney for Petitioner 

2663 44™ Street SW, Suite 202 

Wyoming, MI 49519 

616-690-2525 (mobile)

Page 7

fd L.A BIRDSALL LAW 

=D Attorney & Mediator —— 

2663 44th Street SW, Suite 202 

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Wyoming, Michigan 49519-4189

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ET_Notice_of_Docket_Number.2025-07-24_09-10-42.0000.pdfRead complete document text →
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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

Horizon Novie LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002837

City Of Novi, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 24, 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

Laureen A. Birdsall, PLC 

LA. BIRDSALL LAW 

Attorney at Law 

May 29, 2025 

State of Michigan 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Re: 

Horizon Novi LLC v City of Novi 

2025 Entire Tribunal Petition 

Dear Chief Clerk, 

Enclosed please find: 

1) 

2025 Entire Tribunal Petition 

2) 

Client Check in the amount of $600 for Filing Fee 

3) 

Proof of Service 

Thank you for your consideration in this matter. 

Kind 

Regards, 

RECEIVED 

JUN 04 2025 

MICHIGAN TAX TRIBUNAL 

Rone OB 

Laureen A. Birdsall 

Attorney for Petitioner 

Enclosure 

c client

Page 2

pst 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Horizon Novi LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

City of Novi 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 50-22-14-376-010 

(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 201 - Commercial Improved

Page 3

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

P.A. 174 of 2006 does not require a board of review protest for Petitioner's 

commercial property, therefore, no protest was made in March 2025. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal's authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Oakland 

County. The 

property or properties’ address is: 

42100 Crescent Blvd 

Novi, Michigan 48375 

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

local governmental unit): 

City of Novi 

Petitioner's legal residence or principal office address is: 

Horizon Novi, LLC 

6895 Telegraph Rd 

Bloomfield Hills, MI 48301 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? __ Yes __No 

uniformity of the property or properties’ assessment

Page 4

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): 

n/a 

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 

9,401,800 

4,700,900 

4,700,900 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

7,200,000 

3,600,000 

3,600,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,201,800 

1,100,900 

1,100,900 

19. 

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

Petitioner requests that the Michigan Tax Tribunal enter an Order reducing the 2025 

assessed value of the Petitioner's Property from 4,700,900 to 3,600,000 and the 2025 

taxable value from 4,700,900 to 3,600,000.

Page 5

MTT Docket No. 

Page 4 of 4 

Signa of Feflienars 

thorized fopregentative or, if none, Petitioner: 

» 0p 

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

Laureen A Birdsall 

Email Address: 

Lbirdsall@aol.com 

Mailing Address: 

Laureen Birdsall 

L.A. BIRDSALL LAW 

2663 44th Street SW, Suite 202 

Wyoming, W451 

Telephone Number: 616-690-2625 (mobile) 616-323-1228 (office) 

Date: May, 2025

Page 6

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

cass 

Horizon Novi LLC, 

MOAHR Docket No. 

Petitioner, 

Vv. 

City of Novi 

Respondent. 

PROOF OF SERVICE 

Laureen A Birdsall, states that on May 29, 2025 she filed an 2025 ENTIRE TRIBUNAL 

PROPERTY TAX PETITION together with filing fee in the above-captioned matter as indicated: 

1) 

State of Michigan 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

Via first class mail, with proper postage affixed thereto. 

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

Dated: May 29, 2025 

- 

N 

Laureen A Birdsall 

L.A. BIRDSALL LAW 

Attorney for Petitioner 

2663 44™ Street SW, Suite 202 

Wyoming, MI 49519 

616-690-2525 (mobile)

Page 7

fd L.A BIRDSALL LAW 

=D Attorney & Mediator —— 

2663 44th Street SW, Suite 202 

i 

> 

Wyoming, Michigan 49519-4189

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