Kurt Ivory, Katy Ivory Petitioners Vs. City Of Bloomfield Hills Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Kurt Ivory, 

MICHIGAN TAX TRIBUNAL 

Katy Ivory, 

 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 26-000631 

 

City of Bloomfield Hills, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000631 

Page 2 of 2 

 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: October 20, 2026 

 

 

 

By: /s/ Jason C. Grinnell_ 

jc 

 

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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

KURT IVORY AND KATE IVORY, 

 

 

Petitioner, 

MTT Docket No. 26-000631 

 

-vs- 

 

 

 

 

 

 

 

CITY OF BLOOMFIELD HILLS, 

 

 

Respondent. 

_____________________________________________________________________________/ 

 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

Richard E. Rassel (P57540) 

Attorney for Petitioner 

380 N. Old Woodward, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

rer@wwrplaw.com 

SECREST WARDLE 

Alana E. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_____________________________________________________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the X Entire Tribunal OR Small Claims Division. 

 

2. 

Property Parcel No: 12-19-15-126-005. 

 

3. 

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 

12-19-15-126-005 

$ 1,837,960 

$ 918,980 

$ 918,980 

 

4. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

12-19-15-126-005 

$ 1,318,470 

$ 659,235 

$ 659,235

Page 2

MTT Docket No. 26-000631 

Stipulation for Entry of Consent Judgment 

Page 2 of 2 

 

5. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

6. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if necessary): 

 

 

The parties agree that interest is waived on all refunds issued pursuant to this 

stipulation as to all applicable jurisdictions. Payment will be made within 60 days. 

 

The parties agree that the stipulation regarding the subject property’s assessed and 

taxable values is strictly for settlement purposes only. 

 

This stipulation constitutes the entire agreement between the parties, written or 

otherwise, as to the property’s assessment(s) for the tax year(s) at issue. 

 

Pay refund to: “Kurt Ivory and Kate Ivory”. 

Refund check must be sent to: Kurt Ivory and Kate Ivory c/o Williams, Williams, 

Rattner & Plunkett, P.C., Richard E. Rassel, Esq., 380 N. Old Woodward, Suite 300, 

Birmingham, MI 48009 

 

 

 

 /s/ Richard E. Rassel (with consent)______ 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

RICHARD E. RASSEL (P57540) 

Attorney for Petitioner 

380 N. Old Woodward, Suite 300 

Birmingham, MI 48009 

rer@wwrplaw.com 

Dated: October 5, 2026 

 

 

 /s/ Alana E. Knox 

 

 

 

SECREST WARDLE 

ALANA E. KNOX (P85859) 

Attorney for Respondent 

2600 Troy Center Drive, P.O. Box 5025 

Troy, Michigan 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

Dated: October 5, 2026 

 

[Consent Judgment will be prepared by the Michigan Tax Tribunal]

 

 

 

 

 

 

 

 

 

 

(11050284.1)

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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: 26-000631

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Kurt and Kate Ivory 26-000631 Stipulation for Entry of Consent Judgment 

10-5-26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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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

NOTICE OF JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Kurt Ivory,Katy Ivory,

Petitioner,

v

 

 

City Of Bloomfield Hills,

Respondent.

 MTT Docket No. 26-000631

Please be advised that 26-000631 has been placed on a two-week Prehearing General 

Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 26-000631

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by March 4, 2027. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by March 4, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

March 4, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

July 1, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

disclosure, the opposing party’s valuation expert, and the witnesses identified on the 

opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time

Page 3

MTT Docket

Page 4

S

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Page 1

1

S E C R E S T W A R D L E 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

KURT IVORY AND KATE IVORY, 

 

 

Petitioner, 

MTT Docket No. 26-000631 

 

-vs- 

 

 

 

 

 

 

 

CITY OF BLOOMFIELD HILLS, 

 

 

Respondent. 

_________________________________________________________________________________/ 

 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

Richard E. Rassel (P57540) 

Attorney for Petitioner 

380 N. Old Woodward, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

rer@wwrplaw.com 

SECREST WARDLE 

Alana E. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_________________________________________________________________________________/ 

 

RESPONDENT’S ANSWER TO PETITIONER’S 

PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) 

 

 

NOW COMES Respondent, CITY OF BLOOMFIELD HILLS, by and through its attorneys, 

SECREST WARDLE, and for its Answer to Petitioner’s Property Tax Petition (Entire Tribunal, 2026 

Tax Year), states as follows: 

 

1. 

Answering paragraph 1, Respondent admits that Kurt and Kate Ivory are parties in 

interest with respect to the property taxes on the parcel of property having tax identification number 

12-19-15-126-005, also identified as 1895 Rathmor, Bloomfield Hills, Michigan 48304. Respondent 

neither admits nor denies the remainder of the allegations contained in paragraph 1 for lack of 

sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs.

Page 2

2

S E C R E S T W A R D L E 

2. 

Answering paragraph 2, Respondent admits that the City of Bloomfield Hills assesses 

and collects taxes on the subject property. Respondent neither admits nor denies the remainder of the 

allegations contained in paragraph 2 for lack of sufficient knowledge or information upon which to 

form a belief and leaves Petitioners to their proofs. 

3. 

Answering paragraph 3, Respondent admits that the subject property having tax 

identification number 12-19-15-126-005 is classified as 401 Residential Improved and is vacant. 

Respondent neither admits nor denies the remainder of the allegations contained in paragraph 3 for 

lack of sufficient knowledge or information upon which to form a belief and leaves Petitioners to their 

proofs. 

4. 

Answering paragraph 4, Respondent admits that the subject property having tax 

identification number 12-19-15-126-005 is located in Oakland County and the City of Bloomfield 

Hills School District. Respondent neither admits nor denies the remainder of the allegations contained 

in paragraph 4 for lack of sufficient knowledge or information upon which to form a belief and leaves 

Petitioner to their proofs. 

5. 

Answering paragraph 5, Respondent admits the same. 

6. 

Answering paragraph 6, Respondent admits that the subject property’s 2026 true cash, 

assessed value and taxable value on the Respondent’s assessment roll are as follows: 

 

which assessed value will result in a state equalized value in the same amount based upon the tentative 

equalization factor. Respondent neither admits nor denies the remainder of the allegations contained 

in paragraph 6 for lack of sufficient knowledge or information upon which to form a belief and leaves 

Petitioner to its proofs. 

PARCEL NUMBER 

TRUE CASH 

VALUE 

ASSESSED 

VALUE 

TAXABLE 

 VALUE 

12-19-15-126-005

$ 1,837,960

$ 918,980

$ 918,980

Page 3

3

S E C R E S T W A R D L E 

. 

7. 

Answering paragraph 7, Respondent denies that the subject property’s 2026 true cash, 

state equalized and taxable values were no higher than: 

PARCEL NUMBER

TRUE CASH VALUE 

STATE EQUALIZED 

VALUE 

TAXABLE 

VALUE 

12-19-15-126-005 

$ 1,000,000 

$ 500,000 

$ 500,000 

 

Respondent neither admits nor denies the remainder of the allegations contained in paragraph 7 for 

lack of sufficient knowledge or information upon which to form a belief and leaves Petitioners to its 

proofs. 

8. 

Answering paragraph 8, Respondent neither admits nor denies the allegations 

contained in paragraph 8 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioners to its proofs. 

9. 

Answering paragraph 9, Respondent admits that Petitioners protested the 2026 values 

at the Bloomfield Hills Board of Review and that the Board of Review affirmed the assessed and 

taxable values. Respondent neither admits nor denies the remainder of the allegations contained in 

paragraph 9 for lack of sufficient knowledge or information upon which to form a belief and leaves 

Petitioners to its proofs. 

10. 

Answering paragraph 10, Respondent neither admits nor denies the allegations 

contained in paragraph 10 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioners to its proofs. 

 WHEREFORE, Respondent, CITY OF BLOOMFIELD HILLS, denies that Petitioner is 

entitled to the relief it seeks and respectfully requests that the Respondent’s assessed and taxable

Page 4

4

Page 5

5

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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. 26-000631

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Bloomfield Hills (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

Alana

M.I.

E.

Last Name

Knox

Firm Name (if any)

Secrest Wardle

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

2600 Troy Center Dr.

PO Box 5025

City or Town

Troy

State

Michigan

ZIP Code

48007-5025

Telephone Number

2488519500

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

aknox@secrestwardle.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Alana E. Knox

/s/

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Page 1

4082870-Proof of Service of Petition and Notice of Docket Number - 1895 Rathmor.docx

STATE OF MICHIGAN

MICHIGAN TAX TRIBUNAL

ENTIRE TAX TRIBUNAL

KURY IVORY AND KATE IVORY

MTT Docket No. 26-000631

Tax Parcel Id No. 12-19-15-126-005

Petitioner,

vs

CITY OF BLOOMFIELD HILLS, 

on behalf of itself and those agencies or 

governmental units for which it collects taxes,

Respondent.

______________________________________________________________________________

PROOF OF SERVICE OF

 PROPERTY TAX PETITION AND NOTICE OF DOCKET NUMBER

Christina M. Lombera, being duly sworn, deposes and says that on May 28, 2026, she served a copy of 

the Entire Tribunal Property Tax Petition, Notice of Docket Number and this Proof of Service, upon 

the following, as indicated:

VIA CERTIFIED MAIL

City Assessor

City of Bloomfield Hills

c/o Oakland County Equalization

250 Elizabeth Lake Rd., Ste. 1000W

Pontiac, MI 48341

VIA FIRST CLASS U.S. MAIL

Oakland County Clerk

1200 N. Telegraph Rd., Bldg. 12 East

Pontiac MI 48341

VIA CERTIFIED MAIL

City Clerk

City of Bloomfield Hills

45 E. Long Lake Rd.

Bloomfield Hills MI 48304

 

VIA FIRST CLASS U.S. MAIL

State Treasurer

Michigan Department of Treasury

430 W. Allegan

Lansing MI 48933

VIA FIRST CLASS U.S. MAIL

Secretary

Bloomfield Hills School Board

7273 Wing Lake Rd.

Bloomfield Hils MI 48301

VIA CERTIFIED MAIL

Director, Oakland County Equalization

250 Elizabeth Lake Rd., Ste. 1000W

Pontiac, MI 48341

I declare that the statements above are true to the best of my information, knowledge and belief.

Dated: May 28, 2026

/s/ Christina M. Lombera 

Christina M. Lombera, Paralegal

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Page 1

1 of 1

Docket #: 26-000631

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

01389767 

STATE OF MICHIGAN 

 

MICHIGAN TAX TRIBUNAL 

 

 

KURY IVORY AND KATE IVORY 

 

MTT Docket No. 

 

 

 

 

 

 

 

Tax Parcel Id No. 12-19-15-126-005 

 

 

 

Petitioner, 

 

vs 

 

CITY OF BLOOMFIELD HILLS, 

on behalf of itself and those agencies or 

governmental units for which it collects taxes, 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

KURT IVORY and KATE IVORY (herein “Petitioner”), by and through its attorneys, 

WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, P.C. (Richard E. Rassel), petition the 

Tax Tribunal as follows: 

1. 

Petitioner is the fee simple owner of the real property located at 1895 Rathmor, 

Bloomfield Hills, Michigan 48304 (the “Property”). 

2. 

The City of Bloomfield Hills (“Respondent”) is a Michigan municipal 

corporation, which assesses and collects taxes on the subject property. All other taxing 

jurisdictions are made a party hereof and have been served with this appeal. 

3. 

The tax parcel number for the Property is 12-19-15-126-005 and the Property is 

classified as 401 Residential. Petitioner’s Property is presently vacant. 

4. 

The Property is located in Oakland County and in the City of Bloomfield Hills 

School District (63080).

Page 2

2 

4050595 

5. 

This matter involves issues relating to the 2026 valuation as indicated in the 

Assessed, State Equalized and Taxable Values. 

6. 

For the 2026 tax year, the Taxable Value of the Property was assessed at 

$918,980.00 and the State Equalized Value was assessed at $918,980.00 (See attached Exhibit 

A), which would translate into a True Cash Value of $1,837,960. 

7. 

Petitioner believes the True Cash Value of the Property does not exceed 

$1,000,000.00 and the Taxable Value and State Equalized Value should be reduced accordingly 

to an amount not to exceed $500,000.00. 

8. 

Therefore, the amount in contention is approximately $837,960.00 in True Cash 

Value and approximately 418,980.00 Taxable Value and State Equalized Value. The 

assessments do not reflect the actual True Cash Value of the Property. 

9. 

Petitioners protested the 2026 valuations for the Property to the Troy Board of 

Review. The Board of Review denied any such relief. (See Attached Exhibit A). 

10. 

Petitioners appeal the 2026 assessments for the Property to the Michigan Tax 

Tribunal. This is a True Cash Value, Taxable Value and State Equalized Value (or Assessed 

Value) appeal. 

WHEREFORE, Petitioners respectfully request the Tribunal enter an order reassessing 

the 2026 State Equalized Value and the Taxable Value of the Property to an amount not to 

exceed $500,000.00 and order a refund with interest and costs as provided by applicable 

statutory authority.

Page 3

3 

4050595 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

 

 

 

 

/S/ RICHARD E. RASSEL 

 

 

 

 

 

 

 

 

 

 

BY: 

Richard E. Rassel (P57540) 

 

 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

380 N. Old Woodward, Suite 300 

 

 

 

 

 

 

 

Birmingham, MI 48009 

 

 

 

 

 

 

 

(248) 642-0333 

Dated: April 16, 2026 

 

 

 

rer@wwrplaw.com

Page 4

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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

Kurt Ivory,Katy Ivory, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000631

City Of Bloomfield Hills, 

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: May 27, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

01389767 

STATE OF MICHIGAN 

 

MICHIGAN TAX TRIBUNAL 

 

 

KURY IVORY AND KATE IVORY 

 

MTT Docket No. 

 

 

 

 

 

 

 

Tax Parcel Id No. 12-19-15-126-005 

 

 

 

Petitioner, 

 

vs 

 

CITY OF BLOOMFIELD HILLS, 

on behalf of itself and those agencies or 

governmental units for which it collects taxes, 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

KURT IVORY and KATE IVORY (herein “Petitioner”), by and through its attorneys, 

WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, P.C. (Richard E. Rassel), petition the 

Tax Tribunal as follows: 

1. 

Petitioner is the fee simple owner of the real property located at 1895 Rathmor, 

Bloomfield Hills, Michigan 48304 (the “Property”). 

2. 

The City of Bloomfield Hills (“Respondent”) is a Michigan municipal 

corporation, which assesses and collects taxes on the subject property. All other taxing 

jurisdictions are made a party hereof and have been served with this appeal. 

3. 

The tax parcel number for the Property is 12-19-15-126-005 and the Property is 

classified as 401 Residential. Petitioner’s Property is presently vacant. 

4. 

The Property is located in Oakland County and in the City of Bloomfield Hills 

School District (63080).

Page 2

2 

4050595 

5. 

This matter involves issues relating to the 2026 valuation as indicated in the 

Assessed, State Equalized and Taxable Values. 

6. 

For the 2026 tax year, the Taxable Value of the Property was assessed at 

$918,980.00 and the State Equalized Value was assessed at $918,980.00 (See attached Exhibit 

A), which would translate into a True Cash Value of $1,837,960. 

7. 

Petitioner believes the True Cash Value of the Property does not exceed 

$1,000,000.00 and the Taxable Value and State Equalized Value should be reduced accordingly 

to an amount not to exceed $500,000.00. 

8. 

Therefore, the amount in contention is approximately $837,960.00 in True Cash 

Value and approximately 418,980.00 Taxable Value and State Equalized Value. The 

assessments do not reflect the actual True Cash Value of the Property. 

9. 

Petitioners protested the 2026 valuations for the Property to the Troy Board of 

Review. The Board of Review denied any such relief. (See Attached Exhibit A). 

10. 

Petitioners appeal the 2026 assessments for the Property to the Michigan Tax 

Tribunal. This is a True Cash Value, Taxable Value and State Equalized Value (or Assessed 

Value) appeal. 

WHEREFORE, Petitioners respectfully request the Tribunal enter an order reassessing 

the 2026 State Equalized Value and the Taxable Value of the Property to an amount not to 

exceed $500,000.00 and order a refund with interest and costs as provided by applicable 

statutory authority.

Page 3

3 

4050595 

 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

 

 

 

 

/S/ RICHARD E. RASSEL 

 

 

 

 

 

 

 

 

 

 

BY: 

Richard E. Rassel (P57540) 

 

 

 

 

 

 

 

Attorneys for Petitioner 

 

 

 

 

 

 

 

380 N. Old Woodward, Suite 300 

 

 

 

 

 

 

 

Birmingham, MI 48009 

 

 

 

 

 

 

 

(248) 642-0333 

Dated: April 16, 2026 

 

 

 

rer@wwrplaw.com

Page 4

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

KURT AND KATE

M.I.

Last Name

IVORY

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

1900 E. VALLEY RD.

City or Town

BLOOMFIELD HILLS

State

Michigan

ZIP Code

48304

Telephone Number

248-642-0333

Fax Number

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

kurt.ivory@gmail.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Richard

M.I.

E

Last Name

Rassel

Firm Name (if any)

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

380 N Old Woodward Ave, Ste 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

248-642-0856

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

rer@wwrplaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

1895 RATHMOR RD.

BLOOMFIELD HILLS

Michigan

48304

Taxing Authority (City or Township)

City Of Bloomfield Hills (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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

12-19-15-126-005

Classification of Property: Real 

Residential

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

918980

Current Taxable Value as established by the Board of Review:

918980

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

1000000

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

500000

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

418980

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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/ RICHARD E. RASSEL

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