Record Finder / 26-002578-TT
Michigan
M & D Sterling Heights LLC Petitioner Vs. City Of Sterling Heights Respondent
- Petitioner
- M & D Sterling Heights LLC
- Respondent
- City Of Sterling Heights
Case overview
- Docket number
- 26-002578-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Answer was received | RESP | Not recorded | 10/09/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Order Setting Aside P Default | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| 5 | Response to Order - POS | PET | 4 | 09/10/2026 | Not recorded | Download |
| 4 | Order Holding Party in Default | Not recorded | Not recorded | 09/02/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/08/2026 | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/08/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/13/2026 | $400.00 | Download |
Documents
Answer and AD.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL M & D STERLING HEIGHTS, LLC, Petitioner, v Docket No. 26-002578 Parcel No. 10-10-36-201-013 CITY OF STERLING HEIGHTS, Respondent. Glenn M. Eckert Representative for Petitioner 27241 Dowland Street Warren, MI 48092 (586) 489-0149 Glenn.m.eckert@gmail.com MARC D. KASZUBSKI (P60333) O’Reilly Rancilio P.C. Attorney for Respondent 12900 Hall Road, Suite 350 Sterling Heights, MI 48313-1151 (586) 726-1000 mkaszubski@orlaw.com ANSWER TO PETITION Respondent, CITY OF STERLING HEIGHTS (“Respondent”), submits the following as its Answer to the Petition in this matter: 1. Admit. 2. Admit. 3. Neither admit nor deny as Respondent is without sufficient information upon which to form a belief as to the truth of the matter asserted. 4. Neither admit nor deny as Respondent is without sufficient information upon which to form a belief as to the truth of the matter asserted. 5. No response required. 6. Admit. 7. No response required.
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2 8. Neither admit nor deny as Respondent is without sufficient information upon which to form a belief as to the truth of the matter asserted. 9. No response required. 10. Admit. 11. Admit. 12. Neither admit nor deny as Respondent is without sufficient information upon which to form a belief as to the truth of the matter asserted. 13. Admit. 14. Admit. 15. No response required. 16. Admit. 17. Denied as untrue. 18. Denied as untrue. 19. No response required. 20. Neither admit nor deny as Respondent is without sufficient information upon which to form a belief as to the truth of the matter asserted. WHEREFORE, Respondent respectfully requests this Honorable Tribunal dismiss the Petition with prejudice and on the merits and further award Respondent any and all other relief in its favor as is deemed just and appropriate under the circumstances. O’REILLY RANCILIO P.C. By: /s/ Marc D. Kaszubski Marc D. Kaszubski (P60333) Attorney for Respondent Dated: October 9, 2026
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3 RESPONDENT’S AFFIRMATIVE DEFENSES NOW COMES, Respondent, CITY OF STERLING HEIGHTS, by and through its attorneys, O’REILLY RANCILIO P.C. and states for its Affirmative Defenses as follows: 1. Petitioner lacks an interest in the property or standing to bring this action. 2. Lack of jurisdiction. 3. Res Judicata and Collateral Estoppel. 4. Petitioner fails to allege specific and sufficient facts to support a cause of action against Respondent. 5. The Petition is improper because it asks this Tribunal to grant a preference by application of a self-chosen method of assessment contrary to the laws of the State of Michigan. 6. The Petition is improper because its effect would be to shift the burden of the city, school and county taxes to other property owners within the City of Sterling Heights. 7. Petitioner has failed to join any and all claims arising out of the same transaction or occurrence subject to this action. 8. Respondent reserves the right to raise any additional affirmative defenses as they arise during the pendency of this matter. WHEREFORE, Respondent respectfully requests this Honorable Tribunal dismiss the Petition with prejudice and on the merits and further award Respondent any and all other relief in its favor as is deemed just and appropriate under the circumstances.
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4 O’REILLY RANCILIO P.C. By: /s/ Marc D. Kaszubski Marc D. Kaszubski (P60333) Attorney for Respondent Dated: October 9, 2026 PROOF OF SERVICE I served Respondent’s Answer to Petition and Affirmative Defenses upon the attorneys of record and/or parties in this case on October 9, 2026. I declare the foregoing statement to be true to the best of my information, knowledge and belief. U.S. Mail Fax Hand Delivered Messenger Express Mail Private Other /s/ Teresa A. Walsh Teresa A. Walsh
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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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. 26-002578 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Sterling Heights (MACOMB) 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 Marc M.I. D Last Name Kaszubski Firm Name (if any) O'Reilly Rancilio P.C. Address (No., Street, P.O. Box or Rural Route) 12900 Hall Rd., Ste. 350 City or Town Sterling Heights State Michigan ZIP Code 48313 Telephone Number 5867261000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mkaszubski@orlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: /s/ Marc D. Kaszubski /s/
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Order_Setting_Aside_P_Default.2026-09-17_08-41-15.pdfRead complete document text →
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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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002578 City Of Sterling Heights, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on September 2, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 17, 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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RECEIVED sm, AR A er SEP 15 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL MTT Docket N@y@#002678 ~~ \% City Of Sterling Heights, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.’ Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 2, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible
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MTT Docket No. 26-002578 .Page 2 of 2 PROOF OF SERVICE | 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. Pe 7 ¢ By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002578 City Of Sterling Heights, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.! Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 2, 2026 1“A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible
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= pS id eal?! STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR M & D Sterling Investments LLC Petitioner(s) , MICHIGAN TAX TRIBUNAL v MTT Docket No.26-002578 City of Sterling Heights Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Glenn M. Eckert states that on i? fie 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): Robin Palazzolo, Assessor 40555 Utica Rd. Sterling Heights Mi 48313 2. City Clerk or Township Supervisor/Clerk (via certified mail): Melanie D. Ryska City Clerk 40555 Utica Rd. Sterling Heights MI 48313 3. County Equalization Director (via first class mail or personal service): Kristen M Sieloff, County Equalization 1 S Main Street 6th Floor, Mount Clemens Ml 48043 4. County Clerk (via first class mail or personal service): Anthony G. Forini County Clerk 40 N Main Street, Mount Clemens MI 48043 5. Secretary of the local school board (via first class mail or personal service): Carmala Rudd Board Secretary, 31300 Anita Dr. Warren, MI 48093 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR M & D Sterling Heights, LLC Petitioner(s) ) MICHIGAN TAX TRIBUNAL MTT Docket No. 26-002 57R City of Sterling Heights Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-36-201-013 (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 x real ___ personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? - Yes X 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 X 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 201 Commercial Improved
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MTT
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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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002578 City Of Sterling Heights, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.1 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 2, 2026 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002578 Page 2 of 2 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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002578 City Of Sterling Heights, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to file proof evidencing service of the petition. See TTR 227. The Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may effectuate the efficient administration of this appeal. As such, Petitioner must submit the proof of service within 14 days of the entry of this order. Tribunal rules and information on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.2 Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By: /s/ Patricia L. Halm Entered: September 2, 2026 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket No. 26-002578 Page 2 of 2 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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M and D Sterling Heights LLC.pdfRead complete document text →
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RECEIVED APR 1 6 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL DEPARTMENT OF LISENSING AND REGULATORY AFFAIRS MICCHIGNAN ADMINISTRATIVE HEARING SYSTEM MICHIGNA TAX TRIBUNAL TranInfo:4e06 26112242-1 04/15/26 - j Chi: 6682 Ant: $400.00 PROOF OF SERVICE I: WAND D FRASER INVESTMENTS LLC RECEIVED City of Sterling Heights Assessing Department APR 10 2028 Robin Palazzolo OE a REoS 50555 Utica Road Sterling Heights, Ml 48314 Petitioner M & D Sterling Heights, LLC Petitioners Authorized Representative: Glenn M..Eckert 27241 Dowland St. Warren, Ml. 48092 Glenn.m.eckert@gmail.com 586-489-0140 Property: 35000 Moravian Drive, Sterling Heights MI Tax ID 10-10-36-201-013 The undersigned deposes and says that he, Glenn M. Eckert personally delivered a true copy of the Petition for reevaluation consideration from the Michigan Tax Tribunal. Date I Zi
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR M & D Sterling Heights, LLC : MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. City of Sterling Heights Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-36-201-013 (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 x__real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _X 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 201 Commercial Improved
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MTT Docket No. Page 2 of 4 8. 10. 14: 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The True Cash Value and the State Equlized Value are inconsistent 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 Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Macomb County. The property or properties’ address is: 35000 Moravian Drive The assessment or assessments at issue were established by the (applicable local governmental unit): Assessing Department City of Sterling Heights. Ml Petitioner's legal residence or principal office address is: 1711 E Auburn Road Rochester Hills, MI 48307 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? Yes __ No uniformity of the property or properties’ assessment
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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 facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 1,005,904 673300 502,952 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 800000 400,000 400,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 200000 273,300 102,952 19. Petitioner requests the following relief (attach additional page if necessary):
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MTT Docket No. Page 4 of 4 Signature of Pe 3g: d-Repre or, if none, Petitioner: Glenn M Ecke pRetfionsy) ~ & 7 / Z 7 =z 7 [V4 Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Glenn M Eckert Email Address: glenn.m.eckert@gmail.com Mailing Address: Telephone Number: 586-489-0149 Date: April 9, 2926
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ER Slain a5 1) fy $ “0 EQ) Cl Hodid pd : Ni&D FRASER INVESTMENTS LLC 1711 E AUBURN RD ROCHESTER HILLS, MI 48307 1-7100/2260 ! 2078 DATE L 2 RSHECK Amor Vv) flagstar THINLY # Jo ~10-5¢- oO — FOR bso Ne poLLArs KF EE,
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FSC” C116916 EXPECTED DELIVERY DAY: 04/15/26 [. [ 9505 5117 7340 6103 8491 41
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ET_Notice_of_Docket_Number.2026-07-08_17-37-14.pdfRead complete document text →
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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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002578 City Of Sterling Heights, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: July 8, 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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002578 City Of Sterling Heights, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: July 8, 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 M & D Sterling Heights LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002578 City Of Sterling Heights, 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
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RECEIVED APR 1 6 2026 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL DEPARTMENT OF LISENSING AND REGULATORY AFFAIRS MICCHIGNAN ADMINISTRATIVE HEARING SYSTEM MICHIGNA TAX TRIBUNAL TranInfo:4e06 26112242-1 04/15/26 - j Chi: 6682 Ant: $400.00 PROOF OF SERVICE I: WAND D FRASER INVESTMENTS LLC RECEIVED City of Sterling Heights Assessing Department APR 10 2028 Robin Palazzolo OE a REoS 50555 Utica Road Sterling Heights, Ml 48314 Petitioner M & D Sterling Heights, LLC Petitioners Authorized Representative: Glenn M..Eckert 27241 Dowland St. Warren, Ml. 48092 Glenn.m.eckert@gmail.com 586-489-0140 Property: 35000 Moravian Drive, Sterling Heights MI Tax ID 10-10-36-201-013 The undersigned deposes and says that he, Glenn M. Eckert personally delivered a true copy of the Petition for reevaluation consideration from the Michigan Tax Tribunal. Date I Zi
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR M & D Sterling Heights, LLC : MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. City of Sterling Heights Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-36-201-013 (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 x__real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? _X 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 201 Commercial Improved
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MTT Docket No. Page 2 of 4 8. 10. 14: 12. 13. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The True Cash Value and the State Equlized Value are inconsistent 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 Petitioner relies to invoke the Tribunals authority over the assessment or assessments at issue (attach additional page if necessary): The property or properties at issue are located in Macomb County. The property or properties’ address is: 35000 Moravian Drive The assessment or assessments at issue were established by the (applicable local governmental unit): Assessing Department City of Sterling Heights. Ml Petitioner's legal residence or principal office address is: 1711 E Auburn Road Rochester Hills, MI 48307 This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition orloss? Yes __ No uniformity of the property or properties’ assessment
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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 facts upon which Petitioner relies to invoke the Tribunal's authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent's Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 1,005,904 673300 502,952 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 800000 400,000 400,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 200000 273,300 102,952 19. Petitioner requests the following relief (attach additional page if necessary):
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MTT Docket No. Page 4 of 4 Signature of Pe 3g: d-Repre or, if none, Petitioner: Glenn M Ecke pRetfionsy) ~ & 7 / Z 7 =z 7 [V4 Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Glenn M Eckert Email Address: glenn.m.eckert@gmail.com Mailing Address: Telephone Number: 586-489-0149 Date: April 9, 2926
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ER Slain a5 1) fy $ “0 EQ) Cl Hodid pd : Ni&D FRASER INVESTMENTS LLC 1711 E AUBURN RD ROCHESTER HILLS, MI 48307 1-7100/2260 ! 2078 DATE L 2 RSHECK Amor Vv) flagstar THINLY # Jo ~10-5¢- oO — FOR bso Ne poLLArs KF EE,
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FSC” C116916 EXPECTED DELIVERY DAY: 04/15/26 [. [ 9505 5117 7340 6103 8491 41
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