Iip-Mi 7 LLC Petitioner Vs. City Of Madison Heights 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

IIP-MI 7 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001375

City Of Madison Heights,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the 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: /s/ Patricia L. Halm

Entered: October 8, 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

IIP-MI 7 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001375

City Of Madison Heights,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the 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: /s/ Patricia L. Halm

Entered: October 8, 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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

IP-MI7 LLC, 

Petitioner, 

Vv 

City Of Madison Heights, 

Respondent, 

MTT Docket No. 26-001375-TT 

Parcel: 44-25-11-377-004 

SARAH R. BELLOLI 

Ryan, LLC 

Representatives for Petitioner 

101 W. Big Beaver Road, Suite 945 

Troy, MI 48084 

(313) 230-0104 

sarah.belloli@ryan.com 

LARRY H. SHERMAN (P27805) 

Sherman & Sherman, P.C. 

Representatives for Respondent 

30700 Telegraph Road, Suite 3420 

Bingham Farms, MI 48025 

(248) 540-3366 

larrysherman@shermanpe.com 

JOINT MOTION TO WITHDRAW 

Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with 

prejudice and without costs or attorney fees to either party. 

/s/ Sarah R. Belloli 

Sarah R. Belloli 

Ryan, LLC 

Representatives for Petitioner 

101 W. Big Beaver Road, Suite 945 

Troy, M148084 

Dated: October 6, 2026 

ey yp 

Larry H. Sherman (P27805) 

Sherman & Sherman, P.C. 

Representatives for Respondent 

30700 Telegraph Road, Suite 3420 

Bingham Farms, MI 48025 

Dated: October ¢ 

2026

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001375

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: IIP-MI 7 MI PT 2026 26-0001375 Joint Motion to Withdraw 2026-10-07 

FULLY EXECUTED

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

| 

MICHIGAN TAX TRIBUNAL 

i 

IIP-MI 7, LLC, 

Petitioner, 

MOAHR Docket No: 26-001375 

V. 

Parcel No: 

 44-25-11-377-004 

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 

NA. 

| 

6. 

Answering Paragraph 

6, Respondent admits the allegations contained 

therein.

Page 2

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 in therein and leaves Petitioner to its proofs. 

13. 

Answering Paragraph 

13, 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.

Page 3

20. 

Answering 

Paragraph 

20, 

(a) 

through 

(b), 

Respondent 

denies 

the 

allegations contained herein for the reason the same are untrue. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal 

determine that: 

1. 

That the 2026 taxable value of Petitioner's property is accurately set at 

$6,625,060 and the assessed value is accurately set at $7,833,150. 

2. 

Decline to reduce the 2026 state equalized value of $7,833,150. 

SHERMAN & SHERMAN, P.C. 

BY: 

// Larry H. Sherman 

Larry H. Sherman (P27805) 

Attorneys for Respondent 

30700 Telegraph, Ste. 3420 

Bingham Farms, Ml 48025-4590 

(248) 540-3366 Telephone 

Dated: August 25, 2026 

| 

| 

|

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

1IP-MI 7, LLC, 

Petitioner, 

MOAHR Docket No: 26-001375 

Vv. 

Parcel No: 

 44-25-11-377-004 

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.

Page 5

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

Page 6

ST

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Page 1

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. 26-001375

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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Page 1

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) 230-0114 

July 13, 2026 

RECEIVED 

State of Michigan Treasurer 

JUL 15 2026 

Treasury Building, 430 West Allegan Street 

Lansing, MI 48922 

MICHIGAN Tax TRIBUNAL 

Re: IIP-MI 7 LLC v City of Madison Heights 

MTT Docket No.: 26-601375 

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 

ce: 

State of Michigan Treasurer 

Lamgphere Public Schools 

Oakland County Equalization Director 

Oakland County Clerk 

City of Madison Heights Assessor 

City of Madison Heights Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICIIIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Im-M1 7 LLC, 

MTT Docket No.: 26-001375 

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 Heigiits 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 

Lamphere Public Schools — School Board Secretary: 

Lamphere Public Schools, 31201 Dorchester, Madison Heights, MI 48071 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, M1 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days afler issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

July 13, 2026

Page 3

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

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 

 

IIP-MI 7 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: 44-25-11-377-004 

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 201 Commercial-Improved 

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

Page 2

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: 

29600 Stephenson Hwy, Madison Heights, MI 48071-2339 

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: 

11440 W BERNARDO CT STE 100 SAN DIEGO, CA 92127-1642 

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

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): 

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 

$15,666,300 

$7,833,150 

$6,625,060 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$6,100,000 

$3,050,000 

$3,050,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$9,566,300 

$4,783,150 

$3,575,060 

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.

Page 4

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

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Page 1

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

IIP-MI 7 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]

29600 Stephenson Hwy

Madison Heights

Page 2

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:

44-25-11-377-004

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:

7833150

Current Taxable Value as established by the Board of Review:

6625060

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

6100000

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

3050000

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.

Page 3

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: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586816752

Supporting Waiver Documents:

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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

IIP-MI 7 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001375

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 6, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND 

REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

IIP-MI 7 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: 44-25-11-377-004 

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 201 Commercial-Improved 

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

Page 2

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: 

29600 Stephenson Hwy, Madison Heights, MI 48071-2339 

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: 

11440 W BERNARDO CT STE 100 SAN DIEGO, CA 92127-1642 

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 

$15,666,300 

$7,833,150 

$6,625,060 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$6,100,000 

$3,050,000 

$3,050,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$9,566,300 

$4,783,150 

$3,575,060 

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

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

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

IIP-MI 7 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]

29600 Stephenson Hwy

Madison Heights

Page 2

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:

44-25-11-377-004

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:

7833150

Current Taxable Value as established by the Board of Review:

6625060

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

6100000

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

3050000

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.

Page 3

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: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052586816752

Supporting Waiver Documents:

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.