Jfk Investment Company, LLC Petitioner Vs. City Of Novi Respondent

Page 1

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

 MICHIGAN TAX TRIBUNAL



JFK INVESTMENT COMPANY, LLC,



 Petitioner,

 MTT Docket No. 26-002831

v.



CITY OF NOVI,



 Respondent.



 JFK INVESTMENT COMPANY ROSATI, SCHULTZ, JOPPICH

 Joseph Kosik & AMTSBUECHLER, P.C.

 Representative for Petitioner Jeremy J. Romer (P77287)

 43252 Woodward Avenue Gopi P. Patel (P77727)

 Suite 210 Attorneys for Respondent

 Bloomfield Hills, MI 48302-5047 27555 Executive Drive

 (248) 333-2373 Suite 250

 jrkosik@jfkinv.com Farmington Hills, MI 48331-3550

 (248) 489-4100

 jromer@rsjalaw.com

 gpatel@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

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, 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.



 8. As to the allegations contained in Paragraph 8 of the Petition, no allegation is



made, so no response is necessary.



 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



denies the same as untrue and because the assessments were established by the City of Novi.



 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



 2

Page 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



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.



 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.



 3

Page 4

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



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.



 ROSATI, SCHULTZ, JOPPICH

 & AMTSBUECHLER, P.C.



 /s/ Jeremy J. Romer

 Jeremy J. Romer (P77287)

 Attorney for Respondent

 27555 Executive Drive, Suite 250

 Farmington Hills, MI 48331

 (248) 489-4100

 jromer@rsjalaw.com

Dated: October 2, 2026



 4

Page 5

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

Page 6

9. If

Page 7

a

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Entire Tribunal Case Information Sheet - Respondent



 MTT DOCKET NO. 26-002831



 Section 1: Respondent’s Contact Information

 Filer Type: Local Unit of Government

 Local Unit of Government City Of Novi (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 M.I. Last Name

 Jeremy J Romer



 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 State ZIP Code

 Farmington Hills Michigan 48331



 Telephone Number

 2484894100



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

 jromer@rsjalaw.com



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

 Respondent or Authorized Attorney/Representative’s Signature:

 Jeremy J. Romer

 /s/

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002831

 City Of Novi,

 Respondent.



 ORDER SETTING ASIDE DEFAULT



 The Tribunal has considered the file in this case and finds that Petitioner was held in

 default on September 22, 2026, and the default has been timely cured. The documents

 curing the default can be reviewed through the docket search function on the Tribunal’s

 website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the

 document link next to the line item entry for the documents. Therefore,



 IT IS ORDERED that the Default is SET ASIDE.



 By: /s/ Patricia L. Halm



 Entered: September 30, 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



 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

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002831

 City Of Novi,

 Respondent.



 ORDER SETTING ASIDE DEFAULT



 The Tribunal has considered the file in this case and finds that Petitioner was held in

 default on September 22, 2026, and the default has been timely cured. The documents

 curing the default can be reviewed through the docket search function on the Tribunal’s

 website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the

 document link next to the line item entry for the documents. Therefore,



 IT IS ORDERED that the Default is SET ASIDE.



 By: /s/ Patricia L. Halm



 Entered: September 30, 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



 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

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

Page 1

RECEIVED

 oan,

 a Li SEP 2 9 2026



 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, L.L.C MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 MTT Docket No. 26-002831

 v



 City of Novi

 Respondent(s) .



 PROOF OF SERVICE FOR PROPERTY TAX PETITION

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



 Fabiola Borowy states that on 9/23/26 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):

 Siozios. City A ity of Novi. 45175 Ten Mile Road, Novi,M



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

 : City Cl City of Novi. 45175Ten Mile R Novi. M1 48375



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

 Micheal R. Lohmeier, Oakland County Equalization Officer, Oakland County Equalization Division, 250 Elizabeth

 Lake Road, Suite 1000 W, Pontiac, Mt 48341



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

 Lisa Brown, Oakland County Clerk/Register of Deeds, 1200 North Telegraph Road, Building 12E, Pontiac, MI

 48341

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

 Paul Cook, Board Secretary, Novi Community School District, 25425 Taft Road, Novi, MI 48374



 6. State Treasurer (via first class mail):

 Michigan Department of Treasury, State Treasurer

 430 W. Allegan

Page 2

BER,AA



 STATE OF MICHIGAN

 I. BROWN, DPA AND REGULATORY AFFAIRS MARLON WHITMER DEPARTMENT OF LICENSINGGRETCHEN DIRECTOR LANSING GOVERNOR



 JFK Investment Company, L.L.C. , MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 v

 MTT Docket No. 26 - 00233



 City of Novi ,

 Respondent(s)



 ENTIRE TRIBUNAL PROPERTY TAX PETITION



 1. Property Parcel No: 50-22-14-376-011

 (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.) 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 commercial



 made

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 Tribunals authority over the prior

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



16. The values for the property identified above as established by Respondent's

 Board of Review are:



 Tax Year True Cash Value Assessed Value Taxable Value

 2026 $10,179,060 $5,089,530 $4,501,520



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

 Tax Year True Cash Value State Equalized Vaiue Taxable Value

 2026 $7,900,000 $3,950,000 $3,950,000



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

 Tax Year True Cash Value State Equalized Value Taxable Value

 2026 $2,279,060 $1,139,530 $551,520



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

 Adjust all values to petitioners

Page 4

MTT DocketNo. ~~

 rsPage 4 of 4



Signature of Petitioners A flisentative-opfifnone, Petitioner:



 [7d

Printed Name of poffofor thorized Representative or, if none, Petitioner:

 Joseph Kosik J

 7



Email Address: hbonmon



Mailing Address:



 43252 Woodward Avenue



 Suite 210



 Bloomfield Hills, Mi 48302



Telephone Number: 248-333-2373 ext, 102



Date: April 7, 2026

Page 5

Suite 43252 JFK

 210 Bloomfield Investment Hills, Woodward

 MI Avenue 48302 Company,



 LLC



 famDoO[0]=1]el



 SEP 29 202%



 ME

 LMTFE



alt P.O.

 Lansing, Box Michigan

 MI 30232 Taxph 48909

 034B Tribunal

ed 09/23/2026



 $ 0081831707 F

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, LLC,

 Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

 v

 MTT Docket No. 26-002831

 City Of Novi,

 Respondent.



 ORDER OF DEFAULT



 The Tribunal has reviewed the file in the above-captioned case and finds that:



 Petitioner failed to file proof evidencing service of the petition. See TTR 227. The

 Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may

 effectuate the efficient administration of this appeal. As such, Petitioner must submit

 the proof of service within 14 days of the entry of this order. Tribunal rules and

 information on Entire Tribunal petitions can be found on our website at

 www.michigan.gov/taxtrib.



 Therefore,



 IT IS ORDERED that Petitioner is HELD IN DEFAULT.



 IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated

 above, within 14 days of the entry of this order.1



 Failure to comply with this order will result in the defaulted party being required to file a

 motion to set aside the default (with appropriate filing fee).



 By: /s/ Patricia L. Halm



 Entered: September 22, 2026



 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service

 postmark on the envelope containing the submission. A submission without a postmark or with an illegible

 postmark is considered filed on the date the submission is received by the tribunal. A submission by

 commercial delivery service is considered filed on the date the submission is given to the commercial

 service for delivery to the tribunal as indicated by the receipt date on the package containing the

 submission. A submission by personal service is considered filed on the date the submission is received.

 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.

 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a

 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal

 act, MCL 205.735a.” TTR 225(5).



 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. 26-002831

Page 2 of 2



 PROOF OF SERVICE



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

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

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

representatives.



 By: Tribunal Clerk

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

Page 1

RECEIVED

 PROOF OF SERVICE

 APR 1.5 2026

STATE OF MICHIGAN ~~) MICHIGAN x Tgp

 L



COUNTY OF Oakland )



 Fabiola Borowy being duly sworn, deposes and says that on the 9* day of April, 2026

served a true copy of Petition along with a copy of Proof of Service by placing a copy in an

envelope correctly and plainly addressed to:



 1. Michigan Tax Tribunal



 P. O. Box 30232



 Lansing, MI 48909



 Traninfo:4606 26111824-1 04/14/26

 2. City of Novi Assessor ol sh

 45175 W 10 Mile Rd : ENT COFANY LLC



 Novi, MI 48375



and depositing same in the United States Mail with postage thereon full prepaid.



 Fabiola Borowy



 Sworn to and subscribed before me on the 9t" day of April, 2026.



 uw

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, L.L.C. , MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 \

 MTT Docket No.



 City of Novi 5

 Respondent(s)



 ENTIRE TRIBUNAL PROPERTY TAX PETITION



 1s Property Parcel No: 50-22-14-376-011

 (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.) 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 commercial

Page 3

MTT Docket No.

Page 2 of 4



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

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

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



 N/A



 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. Th

 property or properties’ address is:



 26200 Town Center Dr



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

 local governmental unit): Board of Review



 12. Petitioner's legal residence or principal office address is:



 43252 Woodward Avenue

 Suite 210

 Bloomfield Hills, MI 48302



 13. 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 Tribunals authority over the prior

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



 16. The values for the property identified above as established by Respondent's

 Board of Review are:



 Tax Year True Cash Value Assessed Value Taxable Value

 2026 $10,179,060 $5,089,530 $4,501,520



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

 Tax Year True Cash Value State Equalized Value Taxable Value

 2026 $7,900,000 $3,950,000 $3,950,000



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

 Tax Year True Cash Value State Equalized Value Taxable Value

 2026 $2,279,060 $1,139,530 $551,520



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



 Adjust all values to petitioners

Page 5

MTT Docket No.

Page 4 of 4



Signature of Petitione Agen 4 J if none, Petitioner:

 br /



Printed Name of Petiti a — Representative or, if none, Petitioner:

 Joseph Kosik 7



Email Address: il comms



Mailing Address:



 43252 Woodward Avenue



 Suite 210



 Bloomfield Hills, MI 48302



Telephone Number: 248-333-2373 ext. 102



 Date: April 7, 2026

Page 6

Income Statement (Date Range)

 LLC Company InvestmentJFK Center - 26200 Town Center Drive Novi, MI 48375 Pointe Office LakeProperties:

 Date Range: 01/01/2025 to 12/31/2025

 Accounting Basis: Cash Selected Period

 Include Zero Balance GL Accounts: No

 Account Name

 Operating Income & Expense 7,828.20

 Income 14,453.40



 Sales-Maintenance/Repair 3,101.16

 Income-Buildout

 Reimbursement 20,202.62

 Income-CAM

 Reimbursement 19,296.10

 Income-Tax (Estimate)

 Reimbursement 166,438.54

 Audi Income-Tenant

 Reimbursement 153291821

 Income-Utility Reimbursement 4,725,646.03

 Rental Income

 Total Operating Income 6,344.65

 Expense 6,710.88



 COS-Maintenance 26,322.48

 Accounting Fee Expense 2,245.03

 Expense Adminstration 5,984.64

 Auto/Truck Expense 13.53

 Commission Expense 15,784.00

 Employee Relations Expense 361,312.10

 Insurance Expense-General 73,660.32

 Interest Expense 133.92

 Fee Expense Management 220.00

 Office Expense 233,664.58

 Professional Fee Expense 5,408.88

 Property

 Tax Expense-Real 51,331.83



 R&M-Elevator 40,488.61

 Maintenance R&M-General 49,856.21



 R&M-Grounds/Lndscp/lrrigiPwrwash 96,545.46

 R&M-HVAC Repair/Filter/Pwrwash 1,999.72

 Service/Supply R&M-Janitorial 1,406.00

 Lot R&M-Parking 1,542.04

 R&M Pest Control 1,954.50

 R&M-Plant Maintenance (Interior) 22,398.50



 R&M-Security/Alarm 4,789.26

Page 7

Income Statement (Date Range)

 Selected Period

 Account Name

 383,277.17

 NOI - Net

Page 8

As

Page 9

22

Page 10

(C

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, LLC,

 Petitioner,

 MICHIGAN TAX TRIBUNAL

 v

 MTT Docket No.: 26-002831

 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 28, 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



 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

Joseph Kosik

JFK Investment Company LLC

43252 Woodward Ave, STE 210

Bloomfield Hills , MI 48302

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

Page 1

RECEIVED

 PROOF OF SERVICE

 APR 1.5 2026

STATE OF MICHIGAN ~~) MICHIGAN x Tgp

 L



COUNTY OF Oakland )



 Fabiola Borowy being duly sworn, deposes and says that on the 9* day of April, 2026

served a true copy of Petition along with a copy of Proof of Service by placing a copy in an

envelope correctly and plainly addressed to:



 1. Michigan Tax Tribunal



 P. O. Box 30232



 Lansing, MI 48909



 Traninfo:4606 26111824-1 04/14/26

 2. City of Novi Assessor ol sh

 45175 W 10 Mile Rd : ENT COFANY LLC



 Novi, MI 48375



and depositing same in the United States Mail with postage thereon full prepaid.



 Fabiola Borowy



 Sworn to and subscribed before me on the 9t" day of April, 2026.



 uw

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 JFK Investment Company, L.L.C. , MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 \

 MTT Docket No.



 City of Novi 5

 Respondent(s)



 ENTIRE TRIBUNAL PROPERTY TAX PETITION



 1s Property Parcel No: 50-22-14-376-011

 (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.) 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 commercial

Page 3

MTT Docket No.

Page 2 of 4



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

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

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



 N/A



 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. Th

 property or properties’ address is:



 26200 Town Center Dr



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

 local governmental unit): Board of Review



 12. Petitioner's legal residence or principal office address is:



 43252 Woodward Avenue

 Suite 210

 Bloomfield Hills, MI 48302



 13. 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

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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 Tribunals authority over the prior

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



 16. The values for the property identified above as established by Respondent's

 Board of Review are:



 Tax Year True Cash Value Assessed Value Taxable Value

 2026 $10,179,060 $5,089,530 $4,501,520



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

 Tax Year True Cash Value State Equalized Value Taxable Value

 2026 $7,900,000 $3,950,000 $3,950,000



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

 Tax Year True Cash Value State Equalized Value Taxable Value

 2026 $2,279,060 $1,139,530 $551,520



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



 Adjust all values to petitioners

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MTT Docket No.

Page 4 of 4



Signature of Petitione Agen 4 J if none, Petitioner:

 br /



Printed Name of Petiti a — Representative or, if none, Petitioner:

 Joseph Kosik 7



Email Address: il comms



Mailing Address:



 43252 Woodward Avenue



 Suite 210



 Bloomfield Hills, MI 48302



Telephone Number: 248-333-2373 ext. 102



 Date: April 7, 2026

Page 6

Income Statement (Date Range)

 LLC Company InvestmentJFK Center - 26200 Town Center Drive Novi, MI 48375 Pointe Office LakeProperties:

 Date Range: 01/01/2025 to 12/31/2025

 Accounting Basis: Cash Selected Period

 Include Zero Balance GL Accounts: No

 Account Name

 Operating Income & Expense 7,828.20

 Income 14,453.40



 Sales-Maintenance/Repair 3,101.16

 Income-Buildout

 Reimbursement 20,202.62

 Income-CAM

 Reimbursement 19,296.10

 Income-Tax (Estimate)

 Reimbursement 166,438.54

 Audi Income-Tenant

 Reimbursement 153291821

 Income-Utility Reimbursement 4,725,646.03

 Rental Income

 Total Operating Income 6,344.65

 Expense 6,710.88



 COS-Maintenance 26,322.48

 Accounting Fee Expense 2,245.03

 Expense Adminstration 5,984.64

 Auto/Truck Expense 13.53

 Commission Expense 15,784.00

 Employee Relations Expense 361,312.10

 Insurance Expense-General 73,660.32

 Interest Expense 133.92

 Fee Expense Management 220.00

 Office Expense 233,664.58

 Professional Fee Expense 5,408.88

 Property

 Tax Expense-Real 51,331.83



 R&M-Elevator 40,488.61

 Maintenance R&M-General 49,856.21



 R&M-Grounds/Lndscp/lrrigiPwrwash 96,545.46

 R&M-HVAC Repair/Filter/Pwrwash 1,999.72

 Service/Supply R&M-Janitorial 1,406.00

 Lot R&M-Parking 1,542.04

 R&M Pest Control 1,954.50

 R&M-Plant Maintenance (Interior) 22,398.50



 R&M-Security/Alarm 4,789.26

Page 7

Income Statement (Date Range)

 Selected Period

 Account Name

 383,277.17

 NOI - Net

Page 8

As

Page 9

22

Page 10

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