Record Finder / 26-001650-TT
Michigan
Hr Acquisition I LLC Petitioner Vs. City Of Madison Heights Respondent
- Petitioner
- Hr Acquisition I LLC
- Respondent
- City Of Madison Heights
Case overview
- Docket number
- 26-001650-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 08/25/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/15/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Answer to Petition.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HR ACQUISITION, [LLC Petitioner, MOAHR Docket No: 26-001650 V. Parcel No: 44-25-13-604-001 CITY OF MADISON HEIGHTS, Respondent. / SARAH R. BELLOLI LARRY H. SHERMAN (P27805) Representative for Petitioner SHERMAN & SHERMAN, P.C. 101 W Big Beaver, Suite 945 Attorney for Respondent Troy, MI 48084 30700 Telegraph Road, Suite 3420 (313) 230-0104 Telephone Bingham Farms, MI 48025 Sarah.Belloli@Ryan.com (248) 540-3366 Telephone larryhsherman@shermanpc.com / ANSWER TO PETITION NOW COMES Respondent, City of Madison Heights, by and through its Attorneys, SHERMAN & SHERMAN, P.C., by Larry H. Sherman, Esq., (P27805) and in Answer to the Petition, states as follows: 1. Answering Paragraph 1, Respondent admits the allegations contained therein. 2. Answering Paragraph 2, Respondent admits the allegations contained therein. 3. N/A. 4. N/A. 5. N/A. 6. Answering Paragraph 6, Respondent admits the allegations contained therein.
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7. Answering Paragraph 7, Respondent admits the allegations contained therein. 8. N/A. 9. N/A. 10. Answering Paragraph 10, Respondent admits the allegations contained 11. Answering Paragraph 11, Respondent admits the allegations contained therein. 12. Answering Paragraph 12, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 13. Answering Paragraph 11, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 14. Answering Paragraph 14, Respondent admits the allegations contained therein. 15. N/A. 16. Answering Paragraph 16, Respondent admits the allegations contained therein. 17. Answering Paragraph 17, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 18. Answering Paragraph 18, Respondent neither admits nor denies the allegations contained therein and leaves Petitioner to its proofs. 19. Answering Paragraph 19, no response is required by Respondent since Paragraph 19 does not allege facts but instead is a prayer for relief. 20. Answering Paragraph 20 a through b, Respondent denies the allegations contained therein for the reason the same are untrue.
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WHEREFORE, Respondent respectfully requests that this Honorable Tribunal determine that: 1. That the 2026 taxable value of Petitioner's property is accurately set at $1,372,950 and the assessed value is accurately set at $1,452,430. 2. Decline to reduce the 2026 state equalized value of $1,452,430. SHERMAN & SHERMAN, P.C. BY: /s/ Larry H. Sherman Larry H. Sherman (P27805) Attorneys for Respondent 30700 Telegraph, Ste. 3420 Bingham Farms, MI 48025-4590 (248) 540-3366 Telephone Dated: August 25, 2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HR ACQUISITION, | LLC Petitioner, MOAHR Docket No: 26-001650 V. Parcel No: 44-25-13-604-001 CITY OF MADISON HEIGHTS, Respondent. / SARAH R. BELLOLI LARRY H. SHERMAN (P27805) Representative for Petitioner SHERMAN & SHERMAN, P.C. 101 W Big Beaver, Suite 945 Attorney for Respondent Troy, MI 48084 30700 Telegraph Road, Suite 3420 (313) 230-0104 Telephone Bingham Farms, MI 48025 Sarah.Belloli@Ryan.com (248) 540-3366 Telephone larryhsherman@shermanpc.com / AFFIRMATIVE DEFENSES 1. Petitioner has failed to allege specific and sufficient facts to set forth a cause of action against Respondent. 2. Petitioner has failed to allege specific and sufficient facts to establish discrimination or illegality on the part of the Respondent or its agents. 3. Petitioner has failed 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 City of Madison Heights in 2026. Further, Petitioner has failed to show that any factor other than fifty (50%) percent was applied to the true cash value of Petitioner's property as well as to all others to arrive at the respective assessments appearing on the 2026 tax roll.
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4. Petitioner requests that this Honorable Tribunal grant it a preference by application of the self-chosen method of assessment, contrary to the intent and purpose of the law of this State. 5. Levy of ad valorem taxes required to be made based upon assessment of fifty (50%) percent of true cash value as ultimately determined by the process of County and State Equalization and subsequent calculation of an annual capped value, the lesser of which provide the property's taxable value (Michigan Constitution of 1963, Article IX, Section 3; MCL 209.4; and MCL 209.5, as amended.) 6. Petitioner's claim would produce the effect of shifting the burden of City, School and County taxes to other property owners in the City of Madison Heights. Petitioner requests that this Honorable Tribunal to make an underassessment based upon an arbitrarily presumed construction of the statutes (General Property Tax Act, PA 206 of 1893; MCL 211.1, et seq, as amended) and on the basis of such construction to render a money judgment in its favor. 7. Petitioner is not entitled to the relief requested for the reason that the subject property does not fall within one of the statutory exceptions set forth in MCL 211.1 et seq. 8. Respondent reserves the right to argue additional Affirmative Defenses during the pendency of this action. SHERMAN & SHERMAN, P.C. s/ Larry H. Sherman Larry H. Sherman (P27805) Attorneys for Respondent 30700 Telegraph, Suite 3420 Bingham Farms, MI 48025 August 25, 2026
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL HR ACQUISITION, I LLC Petitioner, MOAHR Docket No: 26-001650 Vv. Parcel No: 44-25-13-604-001 CITY OF MADISON HEIGHTS, Respondent. / SARAH R. BELLOLI LARRY H. SHERMAN (P27805)
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d.
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CERTIF
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001650 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Madison Heights (OAKLAND) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 Larry M.I. H. Last Name Sherman Firm Name (if any) Sherman & Sherman, P.C. Address (No., Street, P.O. Box or Rural Route) 30700 Telegraph Road, Suite 3420 City or Town Bingham Farms State Michigan ZIP Code 48025 Telephone Number 2485403366 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) larryhsherman@shermanpc.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Larry H. Sherman /s/
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26-001650.pdfRead complete document text →
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101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 "CREE ep July 13, 2026 JUL 15 2096 [4 State of Michigan Treasurer MICH Treasury Building, 430 West Allegan Street GAN Tax TRIBUNAL Lansing, MI 48922 Re: HR ACQUISITION I LLC v City of Madison Heights MTT Docket No.: 26-001650 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104, Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Madison Public Schools Oakland County Equalization Director Oakland County Clerk City of Madison Heights Assessor City of Madison Heights Clerk Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL HR ACQUISITION I LLC, MTT Docket No.: 26-001650 Petitioner, v City of Madison Heights, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL City of Madison Heights Assessor: City of Madison Heights Assessor, 300 W Thirteen Mile Rd, Madison Heights, MI 48071 City of Madison Heights Clerk: City of Madison Heights Clerk , 300 W Thirteen Mile Rd, Madison Heights, MI 48071 VIA FIRST-CLASS MAIL Oakland County Equalization Director: Oakland County Equalization Division, 250 Elizabeth Lake Rd, Ste 1200W, Pontiac, MI 48341 Oakland County Clerk: Oakland County Clerk, 1200 N Telegraph Rd, Pontiac, MI 48341 Madison Public Schools — School Board Secretary: Madison Public Schools, 26550 John R Rd, Madison Heights, MI 48071 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days afier issuance of the notice of docket number as required by the Tribunal’s service rules. /s/ Joan Kleiner Joan Kleiner July 13, 2026
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101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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MTT_ET_Petition_Madison Hgts HR ACQUISITION I LLC_TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR HR ACQUISITION I LLC, Petitioner(s) v City of Madison Heights, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 44-25-13-604-001 2. The property identified above is ☑ 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 210-COMMERCIAL BUILDING ON LEASED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 10. The property or properties at issue are located in Oakland County. The property’s address is: 27483 Dequindre Rd, Madison Heights, MI 48071 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Madison Heights 12. Petitioner’s legal residence or principal office address is: 3310 WEST END AVE, NASHVILLE, TN 37203-1028 13. This appeal involves issues relating to the (check all that are applicable): ☑ 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 ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
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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 State Equalized Value Taxable Value 2026 $2,904,860 $1,452,430 $1,372,950 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,000,000 $1,000,000 $1,000,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $904,860 $452,430 $372,950 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-28
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name HR ACQUISITION I LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 27483 Dequindre Rd Madison Heights
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48071 Taxing Authority (City or Township) City Of Madison Heights (OAKLAND) County Oakland 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 44-25-13-604-001 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1452430 Current Taxable Value as established by the Board of Review: 1372950 What do you believe is the fair market value (also known as True Cash Value)? 2000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052887156573 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-20_12-45-58.pdfRead complete document text →
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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 HR Acquisition I LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001650 City Of Madison Heights, 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 20, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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MTT_ET_Petition_Madison Hgts HR ACQUISITION I LLC_TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR HR ACQUISITION I LLC, Petitioner(s) v City of Madison Heights, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 44-25-13-604-001 2. The property identified above is ☑ 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 210-COMMERCIAL BUILDING ON LEASED 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 10. The property or properties at issue are located in Oakland County. The property’s address is: 27483 Dequindre Rd, Madison Heights, MI 48071 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Madison Heights 12. Petitioner’s legal residence or principal office address is: 3310 WEST END AVE, NASHVILLE, TN 37203-1028 13. This appeal involves issues relating to the (check all that are applicable): ☑ 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 ☐ the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: 2026
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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 State Equalized Value Taxable Value 2026 $2,904,860 $1,452,430 $1,372,950 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,000,000 $1,000,000 $1,000,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $904,860 $452,430 $372,950 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-28
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name HR ACQUISITION I LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 27483 Dequindre Rd Madison Heights
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48071 Taxing Authority (City or Township) City Of Madison Heights (OAKLAND) County Oakland 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.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 44-25-13-604-001 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1452430 Current Taxable Value as established by the Board of Review: 1372950 What do you believe is the fair market value (also known as True Cash Value)? 2000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052887156573 Supporting Waiver Documents:
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