Record Finder / 26-001263-TT
Michigan

Kj Property Group LLC Petitioner Vs. City Of Troy Respondent

Petitioner
Kj Property Group LLC
Respondent
City Of Troy

Case overview

Docket number
26-001263-TT
Status
Ready Schedule
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Answer was receivedRESPNot recorded08/13/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.PETNot recorded08/03/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET107/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/30/2026Not recordedDownload
1A petition was received.PETNot recorded05/22/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Answer and Affirmative Defenses.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

KJ PROPERTY GROUP, LLC, 

Petitioner, 

MTT Docket: 26-001263 

\ 

Parcel ID 88-20-10-477-049 

CITY OF TROY, 

Respondent. 

/ 

JASON C. LONG (P59244) 

LORI GRIGG BLUHM (P46908) 

JEROME P. PESICK (P29039) 

JULIE QUINLAN DUFRANE (P59000) 

WILLIAMS, WILLIAMS, RATTNER 

TROY CITY ATTORNEY'S OFFICE 

& PLUNKETT, P.C. 

Attorneys for Respondent 

Attorneys for Petitioner 

500 W. Big Beaver Road 

380 N. Old Woodward Ave. 

Troy, MI 48084 

Suite 300 

(248) 524-3320 

Birmingham, MI 48009 

BiuhmLG@TroyMl.gov 

(248) 642-0333 

/ 

RESPONDENT'S ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg 

Bluhm, and for its Answer to Petitioner's Petition, states as follows: 

1. 

As to Paragraph 1, Respondent neither admits nor denies the allegations, lacking 

knowledge or information sufficient to form a belief as to the truth of the allegations and,

Page 2

7. 

As to Paragraph 7, Respondent admits. 

8. 

As to Paragraph 8, Respondent admits. 

9. 

As to Paragraph 9, Respondent denies that Petitioner has any support for its 

conclusions as to its alleged true cash value, assessed value or taxable value for the subject 

property. 

10. 

As to Paragraph 10, Respondent doesn’t challenge Petitioner's calculation, but 

denies that Petitioner has any support for its conclusions as to the true cash value, assessed 

value, or taxable value for the subject property. 

11. 

As to Paragraph 11, Respondent denies that there are any viable issues 

regarding the valuation of the Subject Property. Respondent neither admits nor denies the 

remainder of the allegations, and leaves Petitioner to its proofs. 

12. 

As to Paragraph 12, Respondent denies the allegations, since they are untrue. 

13. 

As to Paragraph 13, Respondent admits that the 2026 assessment is uniform, 

and denies the remainder of the allegations. 

WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the 

Petition, affirm or increase Respondent's assessed and taxable values, subject to county and 

state equalization, and award Respondent its costs and attorney fees. 

Dated: August 13, 2026 

CIT 

iene

Page 3

AFFIRMATIVE DEFENSES 

For its further Answer to Petitioner's Petition, Respondent relies on the following 

Affirmative Defenses: 

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 or 

its agents. 

3. 

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

value, assessed value, and taxable value of its property. 

4, 

Petitioner fails to allege specific and sufficient facts to support its allegations that 

the property's taxable value is improper, or failed to conform with the mode and method 

applied in the case of all properties in the City of Troy for 2026. 

5. 

Any decrease in the value of Petitioner's property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise 

equitable tax burden. 

6. 

Respondent has properly and lawfully assessed Petitioner's property and 

established its taxable value in accordance with statutory and constitutional requirements. 

7. 

Respondent reserves the right to argue additional Affirmative Defenses during

Page 4

Dated: August 13, 2026 

CITY OF 

TROY 

LORI'GRIGG BLUHM (P46908) 

Attorney for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@TroyMI.gov 

Certificate of Service 

| hereby certify that on August 13, 2026, 

| served a copy of this Answer and 

Affirmative Defenses to the following: 

Petitioner's Attorney Jason Long via email at: 

JLong@wwrplaw.com; and via first class mail: Michigan Department of Treasury, State 

Treasurer, 430 W. Allegan, Lansing, MI 49822; Secretary of School Board, Troy Public 

Schools, 4400 Livernois Road, Troy, MI 48098; Director of Equalization; Oakland Pointe 

Office Building, 250 Elizabeth Lake Road Suite 1000; Pontiac, MI 48341; and Clerk, Oakland 

County; 1200 N. Telegraph, Building 12 East, Pontiac, MI 48341. 

Dated: August 13, 2026 

CITY OF TROY 

(fal 

Clara Reid 

Legal Administrative Coordinator

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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. 26-001263

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Troy (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

Lori

M.I.

Grigg

Last Name

Bluhm

Firm Name (if any)

City of Troy City Attorney Office

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

500 W. Big Beaver Road

City or Town

Troy

State

 Michigan

ZIP Code

48084

Telephone Number

2485243320

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

Bluhmlg@TroyMI.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Lori Grigg Bluhm

/s/

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POS - Petition - KJ Prop Group.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

KJ PROPERTY GROUP, LLC, 

Petitioner, 

Docket No. 26-001263 

v. 

CITY OF TROY, 

Respondent. 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

Proof of Service of Petition and Notice of Docket Number

Page 2

Proof of Service of Petition and Notice of Docket Number 

Monica Athanas states that she personally served copies of the Entire Tribunal 

Property Tax Petition, Notice of Docket Number, and this Proof of Service, on the 

persons listed below, by the means identified below, by placing copies 

of those 

documents in a duly stamped, addressed envelope and placing the envelope in the 

United States mail on Monday, August 3, 2026. 

Certified Mail 

First Class Mail 

Clerk 

Clerk 

Secretary of School Board 

City of Troy 

Oakland County 

Troy Public School Dist. 

500 W. Big Beaver Rd. 

1200 N. Telegraph Rd. 

4400 Livernois Ave. 

Troy, MI 48084 

Building #12E 

Troy, MI 48098 

Pontiac MI 48341 

Assessor 

Director of Equalization 

State Treasurer 

City of Troy 

Oakland County 

Michigan Dep't of Treasury 

500 W. Big Beaver Rd. 

250 Elizabeth Lake Rd 

Austin Building 

Troy, Michigan 48084 

#1000W 

430 W. Allegan St. 

Pontiac MI 48341 

Lansing, MI 48922 

‘Monica Athanas 

This Proof of Service was signed and sworn before me on August 3, 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: 26-001263

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 - Petition - KJ Prop Group

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Page 1 of 4 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

KJ PROPERTY GROUP, LLC, 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 26- 

v. 

 

 

 

 

 

 

 

Parcel No. 88-20-10-477-049 

 

 

 

 

 

 

 

 

 

 

CITY OF TROY, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

Petitioner KJ Property Group, LLC, by and through its attorneys, Williams 

Williams Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property 

Tax Petition. 

The Parties 

1. 

Petitioner KJ Property Group, LLC, is a Michigan limited liability 

company with its registered offices located at 27950 Orchard Lake Road, Suite 110, 

Farmington Hills, Michigan 48334. 

2. 

Respondent City of Troy is a Michigan municipal corporation with its 

principal offices located at 500 W. Big Beaver Road, Troy, Michigan 48084.

Page 2

Page 2 of 4 

The Subject Property 

3.

Petitioner owns property identified as Parcel No. 88-20-10-477-049 and

commonly known as 5027-5137 Rochester Road, Troy, Michigan 48085 (the “Subject 

Property”). 

4.

The Subject Property is located in Oakland County and is within the

Troy Public School District. 

5.

To Petitioner’s knowledge, the Subject Property was designed for, and

is presently used for, retail purposes. 

The 2026 Property Tax Assessment 

6.

Respondent possesses jurisdiction to assess and collect property taxes

for the Subject Property. 

7.

For the 2026 tax year, Respondent classified the Subject Property as

commercial real property. 

8.

For the 2026 tax year, Respondent established the Subject Property’s

assessment for property taxes in the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

$9,822,020 

$4,911,010 

$4,880,890 

A copy of the 2026 Notice of Assessment for the Subject Property is attached to this 

Petition as Exhibit A. 

9.

Petitioner contends that a lawful assessment of the Subject Property

for the 2026 tax year cannot exceed the following amounts: 

Assessed Value 

Taxable Value 

True Cash Value 

$8,000,000 

$4,000,000 

$4,000,000

Page 3

Page 3 of 4 

10.

The amounts in dispute therefore are as follows:

Assessed Value 

Taxable Value 

True Cash Value 

$1,822,020 

$911,090 

 

$880,890 

11.

This Petition presents issues involving the Subject Property’s

valuation for property tax assessment purposes. Petitioner does not believe that 

this Petition presents any issues arising out of “additions” or “losses” as the General 

Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves 

its right to assert issues involving losses should information supporting such issues 

become available. 

12.

The Subject Property’s 2026 assessment (a) violates the Michigan

Constitution, the GPTA, and other Michigan law, (b) is based on erroneous 

principles and information, (c) is based on the misapplication of valuation 

principles, and (d) otherwise violates Petitioner’s rights. 

13.

Petitioner does not assert that the Subject Property’s 2026 assessment

is not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2026 assessment to amounts that do

Page 4

Page 4 of 4 

not exceed the values set forth in Paragraph 9 and granting Petitioner all other 

relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 22, 2026 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, 

as amended. This is 

a model assessment notice to be used by the local assessor. 

28135 

FROM CITY OF TROY ASSESSING DEPT 

KELLY M. TIMM 

500 W BIG BEAVER ROAD 

TROY, MICHIGAN 48084-5254 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

88-20-10-477-049 

PROPERTY ADDRESS: 

5027 ROCHESTER -5137 

TROY, MI 48085-3425 

SCHOOL DISTRICT CODE: 

63150 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

, 

ws 

% Exempt 

As “Homeowners Principal Residence": 

00% 

*x+4x*pAUTO**ALL FOR AADC 480 

TAS 

Pl 

### 

% Exempt As "Qualified Agricultural Property”: 

00% 

NES Sr oe 

STE 

360 

% Exempt 

As "MBT Industrial Personal": 

09% 

FARMINGTON HILLS, 

MI 48335-2882 

% Exempt As "MBT Commercial Personal™: 

.00% 

RUPLI 

00 

LY ee ee 

UL FUTUR 

JR a 

Exempt 

As "Disabled Veteran or Survivin 

(TTR 

SE 

TR TTR 

TR RR 

Exempt 

9 

[ves 

[]N 

Exempt 

As "Qualified Forest Property": 

O Yes 

[X] 

N 

Exempt As "Development Property": 

[Yes 

[X 

N 

LEGAL DESCRIPTION: 

_ 

_ 

T2N, R11E, SEC 10 

CRYSTAL SPRINGS SUB. 

LOT 1 EXC 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

\ 

: 

PRIOR YEAR[TO 

YEAR: 

2025 

AMOUNT YEAR: 

- 3096 

CURRENT YEAR 

1. TAXABLE VALUE: 

4,752,580 

4,880,890 

128,310 

2. ASSESSED VALUE: 

_azszseo| 

agro] 

gan 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Belo, 

EE 

a 

EE 

a 

= 

4. STATE EQUALIZED VALUE (SEV): 

4,752,580 

4,911,010 

158,430 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding 

the Nofice of Assessment, Taxable Valuation, 

and Property Classification may be

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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

KJ Property Group, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C.

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.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]

5027 Rochester Road

Troy

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48085

Taxing Authority (City or Township)

City Of Troy (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:

88-20-10-477-049

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:

4911010

Current Taxable Value as established by the Board of Review:

4880890

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

8000000

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

4000000

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

4000000

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/ Jason C. Long

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286552224

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-07-30_17-23-19.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

KJ Property Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001263

City Of Troy, 

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 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

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

KJ Property Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001263

City Of Troy, 

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 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

Page 3

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

KJ Property Group LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001263

City Of Troy, 

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

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Page 1

Page 1 of 4 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

KJ PROPERTY GROUP, LLC, 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 26- 

v. 

 

 

 

 

 

 

 

Parcel No. 88-20-10-477-049 

 

 

 

 

 

 

 

 

 

 

CITY OF TROY, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jason C. Long (P59244) 

Jerome P. Pesick (P29039) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

Attorneys for Petitioner 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entire Tribunal Property Tax Petition 

 

Petitioner KJ Property Group, LLC, by and through its attorneys, Williams 

Williams Rattner & Plunkett, PC, states as follows for its Entire Tribunal Property 

Tax Petition. 

The Parties 

1. 

Petitioner KJ Property Group, LLC, is a Michigan limited liability 

company with its registered offices located at 27950 Orchard Lake Road, Suite 110, 

Farmington Hills, Michigan 48334. 

2. 

Respondent City of Troy is a Michigan municipal corporation with its 

principal offices located at 500 W. Big Beaver Road, Troy, Michigan 48084.

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The Subject Property 

3.

Petitioner owns property identified as Parcel No. 88-20-10-477-049 and

commonly known as 5027-5137 Rochester Road, Troy, Michigan 48085 (the “Subject 

Property”). 

4.

The Subject Property is located in Oakland County and is within the

Troy Public School District. 

5.

To Petitioner’s knowledge, the Subject Property was designed for, and

is presently used for, retail purposes. 

The 2026 Property Tax Assessment 

6.

Respondent possesses jurisdiction to assess and collect property taxes

for the Subject Property. 

7.

For the 2026 tax year, Respondent classified the Subject Property as

commercial real property. 

8.

For the 2026 tax year, Respondent established the Subject Property’s

assessment for property taxes in the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

$9,822,020 

$4,911,010 

$4,880,890 

A copy of the 2026 Notice of Assessment for the Subject Property is attached to this 

Petition as Exhibit A. 

9.

Petitioner contends that a lawful assessment of the Subject Property

for the 2026 tax year cannot exceed the following amounts: 

Assessed Value 

Taxable Value 

True Cash Value 

$8,000,000 

$4,000,000 

$4,000,000

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10.

The amounts in dispute therefore are as follows:

Assessed Value 

Taxable Value 

True Cash Value 

$1,822,020 

$911,090 

 

$880,890 

11.

This Petition presents issues involving the Subject Property’s

valuation for property tax assessment purposes. Petitioner does not believe that 

this Petition presents any issues arising out of “additions” or “losses” as the General 

Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserves 

its right to assert issues involving losses should information supporting such issues 

become available. 

12.

The Subject Property’s 2026 assessment (a) violates the Michigan

Constitution, the GPTA, and other Michigan law, (b) is based on erroneous 

principles and information, (c) is based on the misapplication of valuation 

principles, and (d) otherwise violates Petitioner’s rights. 

13.

Petitioner does not assert that the Subject Property’s 2026 assessment

is not uniform aside from the lack of uniformity resulting from Respondent 

overestimating the Subject Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal 

enter judgment revising the Subject Property’s 2026 assessment to amounts that do

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not exceed the values set forth in Paragraph 9 and granting Petitioner all other 

relief to which it is entitled under Michigan law. 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

 

WILLIAMS WILLIAMS RATTNER 

 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jason C. Long 

 

 

 

 

 

 

 

 

 Jason C. Long (P59244) 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 22, 2026 

 

 

Attorneys for Petitioner

Page 5

Exhibit A

Page 6

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, 

as amended. This is 

a model assessment notice to be used by the local assessor. 

28135 

FROM CITY OF TROY ASSESSING DEPT 

KELLY M. TIMM 

500 W BIG BEAVER ROAD 

TROY, MICHIGAN 48084-5254 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

88-20-10-477-049 

PROPERTY ADDRESS: 

5027 ROCHESTER -5137 

TROY, MI 48085-3425 

SCHOOL DISTRICT CODE: 

63150 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

, 

ws 

% Exempt 

As “Homeowners Principal Residence": 

00% 

*x+4x*pAUTO**ALL FOR AADC 480 

TAS 

Pl 

### 

% Exempt As "Qualified Agricultural Property”: 

00% 

NES Sr oe 

STE 

360 

% Exempt 

As "MBT Industrial Personal": 

09% 

FARMINGTON HILLS, 

MI 48335-2882 

% Exempt As "MBT Commercial Personal™: 

.00% 

RUPLI 

00 

LY ee ee 

UL FUTUR 

JR a 

Exempt 

As "Disabled Veteran or Survivin 

(TTR 

SE 

TR TTR 

TR RR 

Exempt 

9 

[ves 

[]N 

Exempt 

As "Qualified Forest Property": 

O Yes 

[X] 

N 

Exempt As "Development Property": 

[Yes 

[X 

N 

LEGAL DESCRIPTION: 

_ 

_ 

T2N, R11E, SEC 10 

CRYSTAL SPRINGS SUB. 

LOT 1 EXC 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

201 

Commercial 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

\ 

: 

PRIOR YEAR[TO 

YEAR: 

2025 

AMOUNT YEAR: 

- 3096 

CURRENT YEAR 

1. TAXABLE VALUE: 

4,752,580 

4,880,890 

128,310 

2. ASSESSED VALUE: 

_azszseo| 

agro] 

gan 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Belo, 

EE 

a 

EE 

a 

= 

4. STATE EQUALIZED VALUE (SEV): 

4,752,580 

4,911,010 

158,430 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding 

the Nofice of Assessment, Taxable Valuation, 

and Property Classification may be

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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

KJ Property Group, LLC

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

c/o 380 N. Old Woodward Ave.

Ste. 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C.

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.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]

5027 Rochester Road

Troy

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48085

Taxing Authority (City or Township)

City Of Troy (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:

88-20-10-477-049

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:

4911010

Current Taxable Value as established by the Board of Review:

4880890

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

8000000

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

4000000

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

4000000

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/ Jason C. Long

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286552224

Supporting Waiver Documents:

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