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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 08/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 08/03/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/30/2026 | 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 | 07/30/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/22/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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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,
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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
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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
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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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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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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
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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. aww, SON C Los, LCT 4 SeSELACK K 2, $ Z Notas ublic 5 Zz H In : = Acting | AA z= E es Z 5 S
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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 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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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
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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
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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
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Exhibit A
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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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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
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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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jason C. Long Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286552224 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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 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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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
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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
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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
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Exhibit A
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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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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
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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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Jason C. Long Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052286552224 Supporting Waiver Documents:
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