Lineage Logistics, LLC Petitioner Vs. City Of Novi Respondent
- Petitioner
- Lineage Logistics, LLC
- Respondent
- City Of Novi
Case overview
- Docket number
- 26-001672-TT
- Status
- Answer Due
- 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 | 09/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/28/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL LINEAGE LOGISTICS, LLC, Petitioner, v. MOAHR Docket No. 26-001672 CITY OF NOVI, Respondent. ERNST & YOUNG, LLP Steven Nagengast Representative for Petitioner 121 River Street Hoboken, NJ 07030 steven.nagengast@ey.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, CITY OF NOVI, by and through its Attorneys, ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C., and for its Answer to Petitioner's Petition states as follows: 1. As to the allegations contained in Paragraph 1 of the Petition, Respondent admits same. 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, no allegation is made, so no response is necessary.
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2 4. As to the allegations contained in Paragraph 4 of the Petition, Respondent denies as untrue that a personal property parcel is under appeal or that contiguity is an issue in this matter. 5. As to the allegations contained in Paragraph 5 of the Petition, no allegation is made, so no response is necessary. 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, no allegation is made, so no response is necessary. 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 denies the same as untrue. 10. As to the allegations contained in Paragraph 10 of the Petition, Respondent admits the same. 11. As to the allegations contained in Paragraph 11 of the Petition, Respondent admits the same. 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 knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 13. As to the allegations contained in Paragraph 13 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.
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3 14. As to the allegations contained in Paragraph 14 of the Petition, Respondent admits the same. 15. As to the allegations contained in Paragraph 15 of the Petition, no allegation is made, so no response is necessary. 16. As to the allegations contained in Paragraph 16 of the Petition, Respondent admits the same. 17. As to the allegations contained in Paragraph 17 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. 18. As to the allegations contained in Paragraph 18 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. 19. As to the allegations contained in Paragraph 19 of the Petition, Respondent denies as untrue that Petitioner is entitled to the relief requested. 20. As to the allegations contained in Paragraph 20 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. 21. 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, CITY OF NOVI, denies that Petitioner is entitled to the relief it seeks and respectfully requests that the Respondent's assessment and taxable value
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4 of the subject property be affirmed or increased, that Petitioner's 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: September 30, 2026
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5 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
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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. 26-001672 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Novi (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 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 2484894100 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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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Lineage Logistics LLC Petitioner(s), v MOAHR Docket No. 26-001672 City Of Novi i Respondent(s). PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Hollu wm Foie states that on Yel we he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): City of Novi, 45175 Ten Mile Road, Novi, MI 48375 2. City Clerk or Township Supervisor/Clerk (via certified mail): City of Novi 45175 Ten Mile Road, Novi, Ml 48375 3. County Equalization Director (via first class mail or personal service): Qakland County 250 Elizabeth Lake Rd., Suite 1000W, Pontiac, MI 48341 4. County Clerk (via first class mail or personal service): Oakland County Clerk 1200 N. Telegraph Road, Bldg 12E, Pontiac, MI 48341 5. Secretary of the local school board (via first class mail or personal service): Malled Lake Consolidated School District 850 Ladd Road, Building D, Walled Lake, MI 48390 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Mtl. Syn Lilien. Fowse [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 611 W. OTTAWA ST « P.O. BOX 30232 « LANSING, MICHIGAN 48909-8195 « 517-335-9760
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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: 26-001672 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: Efiled Lineage-MI-Signed Proof Service-9.15.2026 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made ___ March ___ July ___December Board of Review. Lineage Logistics, LLC City of Novi 50-22-09-176-019 X X N/A 201 (COMMERCIAL-IMPROVED)
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. 13. This appeal involves issues relating to the (check all that are applicable): ________the property axable values ________the property or properties only If the property or properties is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties ________the property or the properties under MCL ______ 14. The tax year(s) at issue are: _______________________________________ The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. Oakland 46500 Humboldt Dr., Novi, MI 48375 City of Novi Lineage Logistics, LLC ATTN: Tax Department 46500 Humboldt Dr., Novi, MI 48375 X 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 5,947,900 2,973,950 2,812,810 2026 4,000,000 4,000,000 2,000,000 2026 1,947,900 973,950 812,810 The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. Petitioner is requested a market value not exceeding $4,000,000. Market data shows a true market value not exceeding $4,000,000 in true cash value
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MTT Docket No. _________________ Page 4 of 4 if none, Petitioner: ______________________________________________________________________ Printed Name if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steven Nagengast Steven Nagengast steven.nagengast@ey.com Ernst & Young, LLP c/o Steven Nagengast 121 River Street Hoboken, NJ 07030 201-551-5103 5/28/2026
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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 Lineage Logistics, LLC Home Address (No., Street, P.O. Box or Rural Route) 46500 Humboldt Dr. City or Town Novi State Michigan ZIP Code 48375 Telephone Number 201-551-5103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steven.nagengast@ey.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steven M.I. Last Name Nagengast Firm Name (if any) Ernst & Young, LLP Address (No., Street, P.O. Box or Rural Route) 121 River Street Waterfront Corporate Center II City or Town Hoboken State Michigan ZIP Code 07030 Telephone Number (201) 551-5103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steven.nagengast@ey.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] 46500 Humboldt Dr. Novi
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48375 Taxing Authority (City or Township) City Of Novi (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: 50-22-09-176-019 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: 2973950 Current Taxable Value as established by the Board of Review: 2812810 What do you believe is the fair market value (also known as True Cash Value)? 4000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2000000 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/ Steven Nagengast Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052887171901 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 Lineage Logistics, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001672 City Of Novi, 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 21, 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 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made ___ March ___ July ___December Board of Review. Lineage Logistics, LLC City of Novi 50-22-09-176-019 X X N/A 201 (COMMERCIAL-IMPROVED)
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. 13. This appeal involves issues relating to the (check all that are applicable): ________the property axable values ________the property or properties only If the property or properties is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties ________the property or the properties under MCL ______ 14. The tax year(s) at issue are: _______________________________________ The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. Oakland 46500 Humboldt Dr., Novi, MI 48375 City of Novi Lineage Logistics, LLC ATTN: Tax Department 46500 Humboldt Dr., Novi, MI 48375 X 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A 2026 5,947,900 2,973,950 2,812,810 2026 4,000,000 4,000,000 2,000,000 2026 1,947,900 973,950 812,810 The subject property assessment is excessive and does not reflect what similar properties in the area have sold for. Petitioner is requested a market value not exceeding $4,000,000. Market data shows a true market value not exceeding $4,000,000 in true cash value
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MTT Docket No. _________________ Page 4 of 4 if none, Petitioner: ______________________________________________________________________ Printed Name if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: _________________________________________________________________ /s/ Steven Nagengast Steven Nagengast steven.nagengast@ey.com Ernst & Young, LLP c/o Steven Nagengast 121 River Street Hoboken, NJ 07030 201-551-5103 5/28/2026
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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 Lineage Logistics, LLC Home Address (No., Street, P.O. Box or Rural Route) 46500 Humboldt Dr. City or Town Novi State Michigan ZIP Code 48375 Telephone Number 201-551-5103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steven.nagengast@ey.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Steven M.I. Last Name Nagengast Firm Name (if any) Ernst & Young, LLP Address (No., Street, P.O. Box or Rural Route) 121 River Street Waterfront Corporate Center II City or Town Hoboken State Michigan ZIP Code 07030 Telephone Number (201) 551-5103 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steven.nagengast@ey.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] 46500 Humboldt Dr. Novi
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48375 Taxing Authority (City or Township) City Of Novi (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: 50-22-09-176-019 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: 2973950 Current Taxable Value as established by the Board of Review: 2812810 What do you believe is the fair market value (also known as True Cash Value)? 4000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2000000 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/ Steven Nagengast Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052887171901 Supporting Waiver Documents:
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