Macomb Park 2 LLC Petitioner Vs. Township Of Macomb Respondent

Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

MACOMB PARK 2 LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001521 

 

TOWNSHIP OF MACOMB, 

 

 

Respondent. 

_______________________________/ 

 

PROOF OF SERVICE OF 2026 PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on September 16, 2026, I served a copy of the 2026 Entire Tribunal 

Petition (with noted docket number), relative to the above-captioned matter, 

by CERTIFIED MAIL, on: 

 

Township of Macomb Assessing 

54111 Broughton Road 

Macomb, Michigan 48042 

 

Macomb Township Clerk 

54111 Broughton Road, 2nd Floor 

Macomb, Michigan 48042 

 

and by FIRST-CLASS MAIL, on: 

 

Macomb County Director of Equalization 

1 South Main Street, 6th Floor 

Mount Clemens, Michigan 48043 

 

Macomb County Clerk 

120 North Main Street 

Mount Clemens, Michigan 48043 

 

Secretary of Local School Board 

Utica Community Schools 

11303 Greendale Drive 

Sterling Heights, Michigan 48312

Page 2

2 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that the statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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

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: 26-001521

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 re Property Tax Petition (Macomb Park 2 v Macomb 26-001521) 9-

16-26

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

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MACOMB PARK 2 LLC, 

Petitioner, 

vs. 

MTT Docket No. 26-001521 

TOWNSHIP OF MACOMB, 

Respondent. 

Jay A. Schwartz 

Timothy D. Tomlinson (P48519) 

Property Tax Reduction Services LLC 

Tomlinson & McGrail, PLLC 

Representative for Petitioner 

22600 Hall Rd, Ste. 102 

37887 W. 12 Mile Rd., Ste. B 

Clinton Township, MI 48036 

Farmington Hills, MI 48331 

586-263-5050 

(248) 672-1922 

ttomlinson@ttlmlaw.com 

jschwartz@propertytaxreductionservices.org 

RESPONDENT’S ANSWER TO PETITION 

NOW COMES Respondent, Macomb Township, by and through its attorneys, Tomlinson 

& McGrail, PLLC, and in answer to Petitioner’s Petition, states as follows: 

1. 

2. 

3. 

10. 

Respondent admits paragraph 1. 

Respondent admits paragraph 2. 

Not applicable. 

Not applicable. 

Not applicable. 

Respondent admits paragraph 6. 

Not applicable. 

Not applicable. 

Not applicable. 

Respondent admits paragraph 10.

Page 2

11. 

Respondent admits paragraph 11. 

12. 

Respondent neither admits nor denies paragraph 12 being without sufficient 

information to form a reasonable belief thereto. 

13. 

Respondent denies paragraph 13 because it is untrue. 

14. 

Respondent admits paragraph 14. 

15. 

Not applicable. 

16. 

Respondent admits paragraph 16. 

17. 

Respondent denies paragraph 17 because it is untrue. 

18. 

Respondent denies paragraph 18 because it is untrue. 

19. 

Respondent denies paragraph 19 because it is untrue. 

20. 

Respondent denies paragraph 20 because it is untrue. 

‘WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

TOMLINSON & McGRAIL, PLLC 

/s/Timothy D. Tomlinson 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 102 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@ttlmlaw.com 

CERTIFICATE OF SERVICE 

2d cortifies that the foregoing instrument wes 

‘| parties 

to 

the above 

causa 

to each of the aticrnsys 

Dated: August 31,2026 

DTaa 

2

Page 3

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MACOMB PARK 2 LLC, 

Petitioner, 

vs. 

MTT Docket No. 26-001521 

TOWNSHIP OF MACOMB, 

Respondent. 

Jay A. Schwartz 

Timothy D. Tomlinson (P48519) 

Property Tax Reduction Services LLC 

Tomlinson & McGrail, PLLC 

Representative for Petitioner 

22600 Hall Rd, Ste. 102 

37887 W. 12 Mile Rd., Ste. B 

Clinton Township, MI 48036 

Farmington Hills, MI 48331 

586-263-5050 

(248) 672-1922 

ttomlinson@ttlmlaw.com 

jschwartz@propertytaxreductionservices.org 

RESPONDENT’S AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Macomb Township, by and through its attorneys, Tomlinson 

& McGrail, PLLC, and for its Affirmative Defenses, states as follows: 

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, the 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 to the mode and method applied in the case of all of the 

properties in the Respondent’s taxing unit for the year in question.

Page 4

10. 

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

value, assessed value and taxable value of its property. 

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

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

also fails to allege specific and sufficient facts to support is allegations that that 

the property’s taxable value is improper. 

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

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

others to arrive at the respective equalized assessments. 

Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal 

preference by application of a method of assessment different from that employed 

in the assessment of other properties in the Respondents taxing unit. 

Petitioner, in essence, seeks by Petition to challenge the process of county and 

state equalization as to the which it has no legal standing and cannot maintain a 

cause of action. 

Any decrease in the value of Petitioner’s property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s 

otherwise equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional 

requirements.

Page 5

11. 

Respondent reserves the right to add to these Affirmative Defenses any new 

Affirmative Defenses that discovery reveals. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

TOMLINSON & McGRAIL, PLLC 

/s/Timothy D. Tomlinson 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 102 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@ttlmlaw.com 

Dated: August 31, 2026 

SeNved Upon aff pap 

S that the forsgojny 

1 

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going 

in: 

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of record herein at thely ros above 

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to cash of i vias 

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Signature

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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. 26-001521

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Macomb (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

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

Tomlinson & McGrail, PLLC

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

22600 Hall Road

Suite 102

City or Town

Clinton Township

State

 Michigan

ZIP Code

48036

Telephone Number

5862635050

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

ttomlinson@ttlmlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Timothy D. Tomlinson

/s/

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 

 

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 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

MACOMB PARK 2 LLC,

TOWNSHIP OF MACOMB,

 20-08-06-202-002

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

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 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________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 or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

 Macomb

 16320 26 Mile Road

 Macomb, Michigan 48042

 Township of Macomb

 38600 Van Dyke Avenue, Suite 325

 Sterling Heights, Michigan 48312

 

 X

2026

Page 3

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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): 

 

 

 

 

 

 

 

2026

 $4,833,000

$2,416,500

 $1,961,894

2026

 $3,600,000

 $1,800,000

 $1,800,000

2026

 $1,233,000

 $616,500

 $161,894

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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

MACOMB PARK 2 LLC

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

38600 Van Dyke Avenue

City or Town

Sterling Heights

State

Michigan

ZIP Code

48312

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Property Tax Reduction Services, LLC

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

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]

16320 26 Mile Road

Macomb

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48042

Taxing Authority (City or Township)

Township Of Macomb (MACOMB) 

County

Macomb

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:

20-08-06-202-002

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:

2416500

Current Taxable Value as established by the Board of Review:

1961894

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

3600000

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

1800000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jay A. Schwartz

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787028662

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

Macomb Park 2 LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001521

Township Of Macomb, 

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 14, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

MACOMB PARK 2 LLC,

TOWNSHIP OF MACOMB,

 20-08-06-202-002

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

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 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________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 or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

 Macomb

 16320 26 Mile Road

 Macomb, Michigan 48042

 Township of Macomb

 38600 Van Dyke Avenue, Suite 325

 Sterling Heights, Michigan 48312

 

 X

2026

Page 3

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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): 

 

 

 

 

 

 

 

2026

 $4,833,000

$2,416,500

 $1,961,894

2026

 $3,600,000

 $1,800,000

 $1,800,000

2026

 $1,233,000

 $616,500

 $161,894

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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

MACOMB PARK 2 LLC

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

38600 Van Dyke Avenue

City or Town

Sterling Heights

State

Michigan

ZIP Code

48312

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Property Tax Reduction Services, LLC

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

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]

16320 26 Mile Road

Macomb

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48042

Taxing Authority (City or Township)

Township Of Macomb (MACOMB) 

County

Macomb

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:

20-08-06-202-002

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:

2416500

Current Taxable Value as established by the Board of Review:

1961894

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

3600000

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

1800000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jay A. Schwartz

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787028662

Supporting Waiver Documents:

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