Lmp Ann Arbor Property Owner LLC Petitioner Vs. City Of Ann Arbor 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

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

LMP Ann Arbor Property Owner 

LLC,

Petitioner,

v

 

 

City Of Ann Arbor,

Respondent.

 MTT Docket No. 26-001001

Please be advised that 26-001001 has been placed on a two-week Prehearing General 

Call commencing August 02, 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covered by the order will not be published.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.

Page 2

MTT Docket No. 26-001001

Page 2 of 3

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

website for more information.

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 April 5, 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 April 5, 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 

April 5, 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 

August 2, 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 subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Page 3

MTT Docket No. 26-001001

Page 3 of 3

Entered: September 1, 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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

LMP ANN ARBOR PROPERTY 

OWNER, LLC, 

 

Petitioner, 

v. 

CITY OF ANNY ARBOR, 

 

Respondent. 

MTT Docket No. 26-001001 

Jerome P. Pesick (P29039) 

Jason C. Long (P59244) 

WILLIAM, WILLIAMS, RATTNER & 

PLUNKETT, PC 

Attorneys for Petition 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, Michigan48009 

(248) 642-0333 

John W. Reiser (P45050) 

OFFICE OF THE CITY ATTORNEY 

Attorney for Respondent 

301 E. Huron Street, 3rd Floor 

Ann Arbor, MI 48104-1908 

(734) 794-6170 

Jreiser@a2gov.org 

RESPONDENT CITY OF ANN ARBOR’S 

RESPONSE TO PETITION 

Respondent City of Ann Arbor (“Respondent”), through the Ann Arbor City 

Attorney’s Office, responds in opposition to the Petition of LMP Ann Arbor 

Property Owner, LLC (“Petitioner”), and states as follows: 

1. 

Respondent leaves Petitioner to its proofs. 

2. 

Admit. 

3. 

Respondent leaves Petitioner to its proofs. 

4. 

Admit. 

5. 

Admit. 

6. 

Admit. 

7. 

Admit.

Page 2

2 

8. 

Respondent leaves Petitioner to its proofs. 

9. 

Respondent leaves Petitioner to its proofs. 

10. 

Respondent leaves Petitioner to its proofs. 

11. 

Respondent leaves Petitioner to its proofs as to subparagraphs (a) 

through (d). 

12. 

Respondent leaves Petitioner to its proofs. 

For the reasons stated above, Respondent asks the Tribunal to deny 

Petitioner’s request and affirm 2026 assessed and taxable values. 

Dated: July 29, 2026 

Respectfully submitted, 

OFFICE OF THE CITY ATTORNEY 

By: 

/s/ John W. Reiser 

 

 

 

John W. Reiser (P45050) 

 

Attorney for Respondent 

 

301 E. Huron Street, 3rd Floor 

 

Ann Arbor, MI 48104-1908 

 

(734) 794-6170 

 

jreiser@a2gov.org

Page 3

3 

AFFIRMATIVE DEFENSES 

Respondent City of Ann Arbor (“Respondent”), through the Ann Arbor City 

Attorney’s Office, and for its Affirmative Defenses to the Petition of LMP Ann Arbor 

Property Owner, LLC (“Petitioner”), states as follows: 

1. 

Respondent reserves the right to raise affirmative defenses as the same 

become apparent in the course of this litigation. 

Dated: July 29, 2026 

Respectfully submitted, 

OFFICE OF THE CITY ATTORNEY 

By: 

/s/ John W. Reiser 

 

 

 

John W. Reiser (P45050) 

 

Attorney for Respondent 

 

301 E. Huron Street, 3rd Floor 

 

Ann Arbor, MI 48104-1908 

 

(734) 794-6170 

 

jreiser@a2gov.org 

PROOF OF SERVICE 

I hereby certify that I emailed a true and correct copy of the foregoing Response 

to Petition and Affirmative Defenses to the above-named petitioner’s attorneys at the 

address listed above this July 29, 2026. 

/s/ Dawn Bagozzi 

 

 

Legal Assistant

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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. 26-001001

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Ann Arbor (WASHTENAW)

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

John

M.I.

W.

Last Name

Reiser

Firm Name (if any)

Ann Arbor City Attorney's Office

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

301 E. Huron Street, 3rd Floor

City or Town

Ann Arbor

State

 Michigan

ZIP Code

48104

Telephone Number

7347946170

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

jreiser@a2gov.org

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

Respondent or Authorized Attorney/Representative’s Signature: 

John W. Reiser

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

LMP ANN ARBOR PROPERTY OWNER, LLC, 

Docket No. 26-001001 

Petitioner, 

v. 

CITY OF ANN ARBOR, 

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

Proof of Service of Petition and Notice of Docket Number 

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

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

persons listed below, by the means identified, by placing those documents in a duly 

stamped, addressed envelopes and placing the envelopes in the United States mail 

on June 25, 2026. 

PERSONS SERVED: 

Certified Mail 

Clerk 

City of Ann Arbor 

301 E. Huron St., 2nd Floor 

Ann Arbor, MI 48104 

Assessor 

City of Ann Arbor 

301 E. Huron St., 5th Floor 

Ann Arbor, MI 48104 

First Class Mail 

Clerk 

Washtenaw County 

200 N. Main St., Ste. 100 

Ann Arbor, MI 48104 

Director of Equalization 

Washtenaw County 

200 N. Main St., Ste. 210 

Ann Arbor, MI th 

wii ea 

Secretary of School Board 

Ann Arbor Public Schools 

2555 S. State St. 

Ann Arbor, MI 48104 

State Treasurer 

Michigan Dep't of Treasury 

Lansing, MI 

48922 

Monica Athanas 

This Proof of Se rvice was signed and sworn before me on June 25, 2026. 

7 

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Sere Vo, 

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$ 

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Notary 

Public 

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Acting In the 

Colinty LZ 

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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: 26-001001

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 - LMP AA

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LMP ANN ARBOR PROPERTY OWNER, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 09-09-29-108-044 

v. 

 

 

 

 

 

 

 

 

 09-09-29-108-042 

 

CITY OF ANN ARBOR, 

 

 

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 LMP Ann Arbor Property Owner, 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 LMP Ann Arbor Property Owner, LLC, is a Michigan limited 

liability company with its registered offices located at 3410 Belle Chase Way, Ste. 

600, Lansing, Michigan 48911. 

2. 

Respondent the City of Ann Arbor is a Michigan municipal corporation 

with its principal offices located at 301 E. Huron St., Ann Arbor, Michigan 48104.

Page 2

2 

The Subject Property 

3. 

Petitioner owns two contiguous parcels of real property identified as 

Parcel No. 09-09-29-108-044, commonly known as 616 E. Washington St., Ann Arbor, 

Michigan 48104, and Parcel No. 09-09-29-108-042, commonly known as 630 E. 

Washington St., Ann Arbor, Michigan 48104. These properties are referred to 

collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Washtenaw County and are within 

the Ann Arbor public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessments 

6. 

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

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in Paragraph 1 of the 

attached Petition Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments for the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in Paragraph 2 of the 

attached Petition Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts set forth in 

Paragraph 3 of the attached Petition Multiple Parcel Form.

Page 3

3 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. This Petition presents issues involving “additions” as the 

General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines that term. 

Petitioner does not believe that this Petition presents any issues arising out of 

“losses” as the GPTA defines that term but reserves its right to assert issues involving 

losses should information supporting such issues become available. 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan 

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

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

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

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments 

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

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

Wherefore, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to be consistent with the 

values set forth in Paragraph 2 of the attached Multiple Parcel Form 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) 

 Jason C. Long (P59244) 

Dated: May 15, 2026 

 

 

Attorneys for Petitioner

Page 4

4 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LMP ANN ARBOR PROPERTY OWNER, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 09-09-29-108-044 

v. 

 

 

 

 

 

 

 

 

 09-09-29-108-042 

 

CITY OF ANN ARBOR, 

 

 

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petition Multiple Parcel Form 

 

 

1. 

Respondent’s 2026 March Board of Review established the Subject 

Properties’ assessments in the following amounts: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

109,918,800 

54,959,400 

53,042,215 

09-09-29-108-042 

 6,993,800 

 3,496,900 

 3,453,421 

Totals 

 

 

116,912,600 

58,456,300 

56,495,636 

 

Copies of the Notices of Assessment are attached to this Petition Multiple Parcel 

Form as Exhibit A. 

 

2. 

Petitioner contends that lawful assessments for the Subject Properties 

cannot exceed the following amounts: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

85,000,000 

42,500,000 

42,500,000 

09-09-29-108-042 

 5,000,000 

 2,500,000 

 2,500,000 

Totals 

 

 90,000,000 

45,000,000 

45,000,000

Page 5

5 

 

3. 

The amounts in dispute therefore equal the following amounts: 

 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

24,918,800 

12,459,400 

10,542,215 

09-09-29-108-042 

 1,993,800 

 996,900 

 953,421 

Totals 

 

 

26,912,600 

13,456,300 

11,495,636

Page 6

Exhibit A

Page 7

Michigan Department of Treasury, 

1018 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under tho autherily of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34¢, as amended. 

L-4400 

FROM CITY OF ANN ARBOR 

PARCEL IDENTIFICATION 

ASSESSOR'S OFFICE 

PARCEL NUMBER:

Page 8

Michigan

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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

LMP Ann Arbor Property Owner, LLC

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

c/o 380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C.

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

616 E. Washington St.

Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48104

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW) 

County

Washtenaw

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.)

Yes

 

 

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:

09-09-29-108-044

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:

54959400

Current Taxable Value as established by the Board of Review:

53042215

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

85000

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

42499999

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

42500000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

09-09-29-108-042

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:

3496900

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3453421

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

5000000

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

2500000

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

2500000

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/ Jason C. Long

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585520029

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

LMP Ann Arbor Property Owner LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001001

City Of Ann Arbor, 

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: June 25, 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

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LMP ANN ARBOR PROPERTY OWNER, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 09-09-29-108-044 

v. 

 

 

 

 

 

 

 

 

 09-09-29-108-042 

 

CITY OF ANN ARBOR, 

 

 

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 LMP Ann Arbor Property Owner, 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 LMP Ann Arbor Property Owner, LLC, is a Michigan limited 

liability company with its registered offices located at 3410 Belle Chase Way, Ste. 

600, Lansing, Michigan 48911. 

2. 

Respondent the City of Ann Arbor is a Michigan municipal corporation 

with its principal offices located at 301 E. Huron St., Ann Arbor, Michigan 48104.

Page 2

2 

The Subject Property 

3. 

Petitioner owns two contiguous parcels of real property identified as 

Parcel No. 09-09-29-108-044, commonly known as 616 E. Washington St., Ann Arbor, 

Michigan 48104, and Parcel No. 09-09-29-108-042, commonly known as 630 E. 

Washington St., Ann Arbor, Michigan 48104. These properties are referred to 

collectively in this Petition as the “Subject Properties.” 

4. 

The Subject Properties are located in Washtenaw County and are within 

the Ann Arbor public school district. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes 

for the Subject Property. 

The 2026 Assessments 

6. 

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

commercial real property. 

7. 

For the 2026 tax year, Respondent established the Subject Properties’ 

assessments for property taxes in the amounts set forth in Paragraph 1 of the 

attached Petition Multiple Parcel Form. 

8. 

Petitioner contends that lawful assessments for the Subject Properties 

for the 2026 tax year cannot exceed the amounts set forth in Paragraph 2 of the 

attached Petition Multiple Parcel Form. 

9. 

The amounts in dispute therefore equal the amounts set forth in 

Paragraph 3 of the attached Petition Multiple Parcel Form.

Page 3

3 

10. 

This Petition presents issues involving the Subject Properties’ valuation 

for assessment purposes. This Petition presents issues involving “additions” as the 

General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines that term. 

Petitioner does not believe that this Petition presents any issues arising out of 

“losses” as the GPTA defines that term but reserves its right to assert issues involving 

losses should information supporting such issues become available. 

11. 

The Subject Properties’ 2026 assessments (a) violate the Michigan 

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

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

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

12. 

Petitioner does not assert that the Subject Properties’ 2026 assessments 

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

overestimating the Subject Properties’ values. 

Conclusion and Request for Relief 

Wherefore, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Properties’ 2026 assessments to be consistent with the 

values set forth in Paragraph 2 of the attached Multiple Parcel Form 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) 

 Jason C. Long (P59244) 

Dated: May 15, 2026 

 

 

Attorneys for Petitioner

Page 4

4 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

LMP ANN ARBOR PROPERTY OWNER, LLC, 

 

 

 

 

 

 

 

 

Docket No. 26- 

 

Petitioner, 

 

 

 

 

 

Parcel Nos. 09-09-29-108-044 

v. 

 

 

 

 

 

 

 

 

 09-09-29-108-042 

 

CITY OF ANN ARBOR, 

 

 

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petition Multiple Parcel Form 

 

 

1. 

Respondent’s 2026 March Board of Review established the Subject 

Properties’ assessments in the following amounts: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

109,918,800 

54,959,400 

53,042,215 

09-09-29-108-042 

 6,993,800 

 3,496,900 

 3,453,421 

Totals 

 

 

116,912,600 

58,456,300 

56,495,636 

 

Copies of the Notices of Assessment are attached to this Petition Multiple Parcel 

Form as Exhibit A. 

 

2. 

Petitioner contends that lawful assessments for the Subject Properties 

cannot exceed the following amounts: 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

85,000,000 

42,500,000 

42,500,000 

09-09-29-108-042 

 5,000,000 

 2,500,000 

 2,500,000 

Totals 

 

 90,000,000 

45,000,000 

45,000,000

Page 5

5 

 

3. 

The amounts in dispute therefore equal the following amounts: 

 

Parcel Number 

 

True Cash Value 

Assessed Value 

Taxable Value 

09-09-29-108-044 

24,918,800 

12,459,400 

10,542,215 

09-09-29-108-042 

 1,993,800 

 996,900 

 953,421 

Totals 

 

 

26,912,600 

13,456,300 

11,495,636

Page 6

Exhibit A

Page 7

Michigan Department of Treasury, 

1018 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under tho autherily of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34¢, as amended. 

L-4400 

FROM CITY OF ANN ARBOR 

PARCEL IDENTIFICATION 

ASSESSOR'S OFFICE 

PARCEL NUMBER:

Page 8

Michigan

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

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

LMP Ann Arbor Property Owner, LLC

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

c/o 380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jason

M.I.

C.

Last Name

Long

Firm Name (if any)

Williams Williams Rattner & Plunkett, PC

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

380 N. Old Woodward Ave.

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

2486420333

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

jlong@wwrplaw.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

616 E. Washington St.

Ann Arbor

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48104

Taxing Authority (City or Township)

City Of Ann Arbor (WASHTENAW) 

County

Washtenaw

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.)

Yes

 

 

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:

09-09-29-108-044

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:

54959400

Current Taxable Value as established by the Board of Review:

53042215

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

85000

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

42499999

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

42500000

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

09-09-29-108-042

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:

3496900

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3453421

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

5000000

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

2500000

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

2500000

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/ Jason C. Long

Payment Information

Amount: 625

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051585520029

Supporting Waiver Documents:

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.