Lake Forest Trail Holdings, LLC Petitioner Vs. Township Of Green Oak Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LAKE FOREST TRAIL HOLDINGS, LLC, 

Petitioner, 

v. 

TOWNSHIP OF GREEN OAK, 

Respondent. 

MTT Docket No. 26-001401 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

jpesick@wwrplaw.com 

Attorneys for Petitioner 

Jeremy J. Romer (P77287) 

ROSATI, SCHULTZ, JOPPICH 

& AMTSBUECHLER, P.C. 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

jromer@rsjalaw.com 

Attorney for Respondent 

Stipulation for Entry of Consent Judgment 

1. 

This matter is pending in the entire tribunal division. 

2. 

The property involved is identified as Parcel No. 4716-03-105-028 and 

commonly known 

as 11395 Izik's Way, Brighton, Michigan 48116 (the “Subject 

Property”). 

3. 

The values for the Subject Property established by Respondent are as 

follows:

Page 2

5. 

The values 

for 

the 

Subject Property stipulated by the parties 

for 

settlement purposes are as follows: 

Tax Year | True Cash Value 

| State Equalized Value 

| Taxable Value 

2026 

$3,952,000 

$1,976,000 

$1,976,000 

6. 

Special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment are the following: 

(a) 

Respondent shall have 45 days from the date of any Judgment entered 

in this appeal to pay any refunds due. All refunds shall be without interest if paid 

within 45 days of the date of the judgment. 

(b) 

All refunds shall be issued payable jointly to Petitioner and Williams Williams 

Rattner & Plunkett, PC, and shall be delivered to Petitioner’s attorneys as follows: Williams 

Williams Rattner & Plunkett, PC, Attn: Jerome P. Pesick, 380 N. Old Woodward Ave., Suite 300, 

Birmingham, MI 48009. 

Petitioner and Respondent hereby approve 

this Stipulation 

for Entry 

of 

Consent Judgment and request that the Tribunal enter a Judgment adopting its 

terms. 

Jerdme P. PeicK 

(P29039) 

remy J BopEnDITZE7 

AttorneyAfor Pefitioner 

‘thorn 

ondent 

Dated: October Fo 2026 

Dated: October 14, 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: 26-001401

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

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Lake Forest Stip for Entry of CJ

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Lake Forest Trail Holdings, LLC, 

 

 

Petitioner, 

v. 

 

MTT Docket No. 26-001401 

 

Township of Green Oak, 

 

 

Respondent. 

 

WILLIAMS, WILLIAMS, RATTNER & 

 PLUNKET, P.C. 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

jpesick@wwrplaw.com 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Jeremy J. Romer (P77287) 

Gopi P. Patel (P77727) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

jromer@rsjalaw.com 

gpatel@rsjalaw.com 

 

 

Respondent's Answer to Petition 

 NOW COMES Respondent, TOWNSHIP OF GREEN OAK, by and through its 

Attorneys, ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. and for its Answer to 

the Petition, states as follows: 

1. 

As to the allegations contained in Paragraph 1 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

2. 

As to the allegations contained in Paragraph 2 of the Petition, Respondent 

admits the same. 

3. 

As to the allegations contained in Paragraph 3 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient

Page 2

2 

 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

4. 

As to the allegations contained in Paragraph 4 of the Petition, Respondent 

admits the same. 

5. 

As to the allegations contained in Paragraph 5 of the Petition, Respondent 

admits the same. 

6. 

As to the allegations contained in Paragraph 6 of the Petition, Respondent 

admits the same. 

7. 

As to the allegations contained in Paragraph 7 of the Petition, Respondent 

admits the same. 

8. 

As to the allegations contained in Paragraph 8 of the Petition, Respondent 

denies the same as untrue. 

9. 

As to the allegations contained in Paragraph 9 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

10. 

As to the allegations contained in Paragraph 10 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

11. 

As to the allegations contained in Paragraph 11 and its subparts of the 

Petition, Respondent denies the same as untrue. 

12. 

As to the allegations contained in Paragraph 12 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient

Page 3

3 

 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

13. 

Respondent further states the ratio of the average level of assessment in 

relation to true cash value in the assessment district is 50%, and the equalization factor was 

uniformly applied in the assessment district for the year in question. 

WHEREFORE, Respondent, TOWNSHIP OF GREEN OAK, denies that Petitioners 

are entitled to the relief it seeks and respectfully requests that the Respondent's assessment 

and taxable value of the subject property be affirmed or increased, that Petitioners’ Petition 

be dismissed with prejudice and that Respondent be granted costs and attorney fees so 

wrongfully sustained. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Jeremy J. Romer 

 

 

 

 

 

 

 

 

Jeremy J. Romer (P77287) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

 

 

 

 

 

 

jromer@rsjalaw.com 

Dated: August 27, 2026

Page 4

4 

 

Affirmative Defenses 

 

For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

 

1. 

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

action against Respondent and to support its claim for relief. 

 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

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

Respondent. 

 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform with the mode and method applied in the case of all of the properties in the 

Respondent's taxing unit for the year in question. 

 

4. 

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

value, assessed value and taxable value of its property. 

 

5. 

Petitioner fails to allege specific and sufficient facts to support its allegation 

that the assessed value of its property, as equalized, is at a factor other than 50% and also 

fails to allege specific and sufficient facts to support its allegations that the property's taxable 

value is improper. 

 

6. 

Petitioner fails to show that any rate other than 50% after equalization was 

applied to the true cash value of its property, as well as to the properties of all others to arrive 

at the respective equalized

Page 5

5

Page 6

6

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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. 26-001401

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Green Oak (LIVINGSTON)

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

Jeremy

M.I.

J

Last Name

Romer

Firm Name (if any)

Rosati, Schultz, Joppich & Amtsbuechler, P.C.

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

27555 Executive Drive

Suite 250

City or Town

Farmington Hills

State

 Michigan

ZIP Code

48331

Telephone Number

248-489-4100

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

jromer@rsjalaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Jeremy J. Romer

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Lake Forest Trail Holdings, LLC, 

Docket No. 26-001401 

Petitioner, 

Parcel No. 4716-03-105-028 

v. 

Charter Township of Green Oak, 

Respondent. 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

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

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, by placing those documents in 

a duly stamped, addressed envelopes and placing the envelopes in the United States 

mail on August 18, 2026. 

Certified Mail 

Clerk 

Green Oak Township 

10001 Silver Lake Road 

Brighton, MI 48116 

Assessor 

Green Oak Township 

10001 Silver Lake Road 

Brighton, MI 48116 

First-Class Mail 

Clerk 

Livingston County 

200 E. Grand River 

Howell, MI 48843 

Director of Equalization 

Livingston County 

304 E Grand River Ave 

Howell, MI 48843 

Vena 

Secretary of School Board 

Brighton Area Schools 

125 South Church Street 

Brighton, MI 48116 

State Treasurer 

Michigan Dep't of Treasury 

Austin Building 

430 W. Allegan 

Lansing, MI 48922 

Monica Athanas

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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: 26-001401

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 - Fairview 26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Lake Forest Trail Holdings, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel No. 4716-03-105-028 

 

v. 

 

Charter Township of Green Oak, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

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 Lake Forest Trail Holdings, 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 Lake Forest Trail Holdings, LLC is a Michigan limited 

liability company with its principal place of business in Michigan located at 801 W. 

Big Beaver Road, Suite 402, Troy, MI 48084.

Page 2

2. 

Respondent the Charter Township of Green Oak is a Michigan township 

with its principal offices located at 10001 Silver Lake Road, Brighton, MI 48116 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 4716-03-105-028 and 

commonly known as 11395 Izik's Way, Brighton, Michigan 48116 (the “Subject 

Property”). 

4. 

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

Brighton Area School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessment 

6. 

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

commercial real property. 

7. 

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

assessment for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 7,495,400 

 3,747,700 

 3,589,212 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

3,380,000 

 1,690,000 1,690,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

4,115,400 2,057,700 1,899,212

Page 3

10. 

This Petition presents issues involving the Subject Property’s valuation 

for 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. 

11. 

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. 

12. 

Petitioner does not assert that the Subject Property’s 2025 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 be consistent with 

the values set forth in Paragraph 8 of this Petition and granting Petitioner all other 

relief to which it is entitled under Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER & 

 

 

 

 

 

 

PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 26, 2026 

 

 

Attorneys for Petitioner

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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

Lake Forest Trail Holdings, LLC

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

801 W. Big Beaver Road, Suite 402

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward

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)

jpesick@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]

11395 Izik's Way

Brighton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48116

Taxing Authority (City or Township)

Township Of Green Oak (LIVINGSTON) 

County

Livingston

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:

4716-03-105-028

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:

3747700

Current Taxable Value as established by the Board of Review:

3589212

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

3380000

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

1690000

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

1690000

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/ Jerome P. Pesick

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686916848

Supporting Waiver Documents:

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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

Lake Forest Trail Holdings, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001401

Township Of Green Oak, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

Lake Forest Trail Holdings, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel No. 4716-03-105-028 

 

v. 

 

Charter Township of Green Oak, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

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 Lake Forest Trail Holdings, 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 Lake Forest Trail Holdings, LLC is a Michigan limited 

liability company with its principal place of business in Michigan located at 801 W. 

Big Beaver Road, Suite 402, Troy, MI 48084.

Page 2

2. 

Respondent the Charter Township of Green Oak is a Michigan township 

with its principal offices located at 10001 Silver Lake Road, Brighton, MI 48116 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 4716-03-105-028 and 

commonly known as 11395 Izik's Way, Brighton, Michigan 48116 (the “Subject 

Property”). 

4. 

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

Brighton Area School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessment 

6. 

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

commercial real property. 

7. 

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

assessment for property taxes as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

 7,495,400 

 3,747,700 

 3,589,212 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for 

the 2026 tax year cannot exceed the following amounts: 

True Cash Value 

Assessed Value 

Taxable Value 

3,380,000 

 1,690,000 1,690,000 

 

9. 

The amounts in dispute therefore are as follows: 

True Cash Value 

Assessed Value 

Taxable Value 

4,115,400 2,057,700 1,899,212

Page 3

10. 

This Petition presents issues involving the Subject Property’s valuation 

for 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. 

11. 

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. 

12. 

Petitioner does not assert that the Subject Property’s 2025 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 be consistent with 

the values set forth in Paragraph 8 of this Petition and granting Petitioner all other 

relief to which it is entitled under Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER & 

 

 

 

 

 

 

PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Jerome P. Pesick 

 

 

 

 

 

 

 

 Jerome P. Pesick (P29039) 

Dated: May 26, 2026 

 

 

Attorneys for Petitioner

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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

Lake Forest Trail Holdings, LLC

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

801 W. Big Beaver Road, Suite 402

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

2486420333

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

jpesick@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jerome

M.I.

P

Last Name

Pesick

Firm Name (if any)

Williams, Williams, Rattner & Plunkett, PC

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

380 N Old Woodward

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)

jpesick@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]

11395 Izik's Way

Brighton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48116

Taxing Authority (City or Township)

Township Of Green Oak (LIVINGSTON) 

County

Livingston

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:

4716-03-105-028

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:

3747700

Current Taxable Value as established by the Board of Review:

3589212

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

3380000

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

1690000

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

1690000

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/ Jerome P. Pesick

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686916848

Supporting Waiver Documents:

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