Michigan

Jp Th Properties - Warren LLC Petitioner Vs. City Of Warren Respondent

Petitioner: Jp Th Properties - Warren LLC
Respondent: City Of Warren

Case overview

Docket number: 26-001435-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Macomb
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	10/03/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	Not recorded	Not recorded	08/27/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/11/2026	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	08/11/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$425.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Answer to Petition -JP JH.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMNET OF LICENSING & REGULATORY AFAFIRS 

MICHIGAN TAX TRIBUNAL 

 

JP TH PROPERTIES – WARREN LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Warren, 

 

 

 

Respondent. 

 

 

 

 

Docket No. 26-001435 

 

 

_____________________________________________________________________________/ 

 

JOSHUA T. SHILLAIR (P72674) 

COLLIERS INTERNATIONAL 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248) 226-1632 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Warren, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1 as to parcel numbers. However, 

Respondent lacks the information and knowledge necessary to respond to the truth of the 

remainder of the allegations set forth in Paragraph 1 and therefore leaves Petitioner to its proofs. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent admits the allegations in Paragraph 3.

Page 2

Entire Tribunal Property Tax Answer

Page 2 of 5

Respondent admits that the subject property is classified as commercial real

property but lacks the knowledge and information necessary to respond to the remainder of the

allegations set forth in Paragraph 4 and, therefore, leaves Petitioner to its proofs.

Respondent admits that Petitioner did not protest its assessment to the 2026 Board

of Review, but neither admits nor denies the remaining allegations in Paragraph 5 for the reason

that the General Property Tax Act speaks for itself.

Respondent admits the allegations in Paragraph 6.

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but

denies that those issues have merit and further denies Petitioner is entitled to any relief.

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year

but denies any issue with said year.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2026

12-13-14-226-025

$331,580

$165,790

$94,412

2026

12-63-14-226-025

$608,760

$304,380

10.

Respondent denies the allegations in Paragraph 10, including subparagraphs (a) –

(d) for the reason that they are untrue. In further answer, the assessed, state equalized and/or

taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value

permitted by law, were correctly determined and are based upon correct application of proper

principles, and the values and Respondent’s mode of assessment are non-discriminatory and

constitutional.

11.

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

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2026

12-13-14-226-025

$331,580

$165,790

$94,412

2026

12-63-14-226-025

$608,760

$304,380

12.

The values in dispute for the property identified above are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable Value

2026

$0 $0

2026

$0 $0

13.

Respondent denies the allegations in Paragraph 13 for the reason that they are

untrue.

Page 3

Entire Tribunal Property Tax Answer

Page 3 of 5

14.

Respondent acknowledges the relief requested by Petitioner in the final paragraph

of its Petition but denies that Petitioner is entitled to said relief for the reasons stated in the

preceding paragraphs. In further answer, the assessed, state equalized and/or taxable values do

not exceed permitted amounts, do not exceed the percentage for true cash value permitted by

law, were correctly determined and are based upon correct application of proper principles, and

the values and Respondent’s mode of assessment are non-discriminatory and constitutional.

WHEREFORE, Respondent, City of Warren, requests the Tribunal dismiss the Petition,

affirm Respondent’s assessed and taxable values, subject to county and state equalization, and

award Respondent its costs and attorney fees.

HALLAHAN & ASSOCIATES, P.C.

/s/ Laura M. Hallahan___________

LAURA M. HALLAHAN (P42101)

SETH A. O’LOUGHLIN (P80257)

KELSEA M. MELCHER (P85821)

Attorneys for Respondent

1750 S. Telegraph Road, Suite 202

Bloomfield Hills, MI 48302

Dated: October 3, 2026

(248) 731-3089

AFFIRMATIVE DEFENSES

Respondent, City of Warren, asserts the following affirmative defenses:

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

against Respondent and to support its claim for relief.

The Tribunal is charged with finding a property’s true cash value to determine the

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767

(1981).

Petitioner has the burden of establishing the property’s true cash value. See

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974).

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

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

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the 

respective

Page 5

Entire

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001435

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Warren (MACOMB)

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

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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POS_JP_TH_PROPERTIES_-_WARREN_LLC_26-001435.pdfRead complete document text →

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

JP TH PROPERTIES - WARREN LLC v Warren 

Parcel Number: 12-13-14-226-025; 12-63-14-226-025 

MTT Docket No.: 26-001435 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

JP TH PROPERTIES - WARREN LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-001435 

WARREN, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Warren Assessing Department 

1 City Square, Suite 425 

Warren, MI 48093 

586-574-4557 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/27/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well 

as this Proof of Service of Petition for the above captioned appeal to the units of government listed 

on the second page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 8/27/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

JP TH PROPERTIES - WARREN LLC v Warren 

Parcel Number: 12-13-14-226-025; 12-63-14-226-025 

MTT Docket No.: 26-001435 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Warren Assessing Department 

1 City Square, Suite 425 

Warren, MI 48093 

 

Office of the City/Township Clerk 

Warren 

Clerk's Office 

1 City Square, Suite 425 

Warren, MI 48093 

 

By First Class Mail 

 

Director of Equalization 

Macomb County 

Equalization Director 

120 N Main Street 

Mt. Clemens, MI 48043 

 

County Clerk’s Office 

Macomb County 

Clerk’s Office 

40 N Main Street 

Mt. Clemens, MI 48043 

 

Secretary of the School Board 

Warren Woods Public Schools 

12900 Frazho Road 

Warren, MI 48089 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001435

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS_JP_TH_PROPERTIES_-_WARREN_LLC_26-001435

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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JPTHPROPERTIES-WARRENLLC.PET & POS.pdfRead complete document text →

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service

JP TH PROPERTIES - WARREN LLC v City of Warren

Parcel Number: 12-13-14-226-025 , 12-63-14-226-025

MTT Docket No.:

Page 1 of 5

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

JP TH PROPERTIES - WARREN LLC,

Petitioner,

MTT Docket No.

City of Warren,

Respondent.

_____________________________________________________________________________/

Colliers International

By: Joshua T. Shillair, Esq. (P72674)

Vice President | Tax Appeal

Representative for Petitioner

400 W 4th Street, Suite 350

Royal Oak, MI 48067

O: 248-226-1632

F: 248-226-1633

Joshua.Shillair@Colliers.com

Karen.Cameron@Colliers.com

City of Warren

Assessing Office

One City Square,

Warren, MI 48093

(586) 574-4500

_____________________________________________________________________________/

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION

1. The Petitioner in this matter, JP TH PROPERTIES - WARREN LLC, has the legal

residence or principal office address of 4150 TULLER, SUITE 236,DUBLIN, OH 43017.

Petitioner is a party in interest with respect to property taxes on property parcel no(s).

(hereinafter referenced as the Subject Property) 12-13-14-226-025 , 12-63-14-226-025.

If the Subject Property in this petition includes more than one (1) real property tax parcel,

the Subject Property’s tax parcels are contiguous.

2. The Subject Property is located in Macomb County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service

JP TH PROPERTIES - WARREN LLC v City of Warren

Parcel Number: 12-13-14-226-025 , 12-63-14-226-025

MTT Docket No.:

Page 2 of 5

3. Respondent, City of Warren of Macomb County, assesses and collects property taxes on

the Subject Property.

4. The Subject Property is real property and is classified as Commercial. The Subject

Property is presently used or available for use for Commercial purposes. Petitioner

believes that the Subject Property was originally designed to be used for Commercial

purposes.

5. Protest to the 2026 Board of Review was not made and is not required by law for the

Subject Property.

6. The Subject Property’s address is:

28877 SCHOENHERR, WARREN, MI 48088

28877 SCHOENHERR, Warren, MI 48088

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value

and (d) uniformity.

8. The tax year(s) at issue are: 2026

9. The values for the Subject Property as established by Respondent’s Board of Review are:

Tax Year

Parcel Number

True Cash Value

Assessed Value

Taxable

Value

2026

12-13-14-226-

025

$331,580.00

$165,790.00

$94,412.00

2026

12-63-14-226-

025

$608,760.00

$304,380.00

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon,

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that:

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

JP TH PROPERTIES - WARREN LLC v City of Warren 

Parcel Number: 12-13-14-226-025 , 12-63-14-226-025 

MTT Docket No.: 

 

Page 3 of 5 

 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law; 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

12-13-14-226-

025 

$165,960.00 

$82,980.00 

$82,980.00 

2026 

12-63-14-226-

025 

$368,800.00 

$184,400.00 

$184,400.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

12-13-14-226-025 

$82,810.00 

2026 

12-63-14-226-025 

$119,980.00

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

JP TH PROPERTIES - WARREN LLC v City of Warren 

Parcel Number: 12-13-14-226-025 , 12-63-14-226-025 

MTT Docket No.: 

 

Page 4 of 5 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value. 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/1/2026 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2026 Entire

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

JP TH PROPERTIES - WARREN LLC

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

4150 TULLER, SUITE 236

City or Town

DUBLIN

State

Ohio

ZIP Code

43017

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

28877 SCHOENHERR

WARREN

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48088

Taxing Authority (City or Township)

City Of Warren (MACOMB) 

County

Macomb

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.)

Yes

 

 

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:

12-13-14-226-025

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:

165790

Current Taxable Value as established by the Board of Review:

94412

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

165960

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

82980

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

12-63-14-226-025

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:

304380

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

304380

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

368800

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

184400

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.

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/ /s/Joshua T. Shillair

Payment Information

Amount: 425

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686953528

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-11_17-47-58.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

JP TH Properties - Warren LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001435

City Of Warren,

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.