Record Finder / 26-001592-TT
Michigan
Macy's Mall Real Estate LLC Petitioner Vs. City Of Novi Respondent
- Petitioner
- Macy's Mall Real Estate LLC
- Respondent
- City Of Novi
Case overview
- Docket number
- 26-001592-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of service of petition was received. | PET | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| 2 | Answer was received | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
09162026_002.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR Macy's Mall Real Estate, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) . . v MTT Docket No. 26-001592 City of Novi , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Elizabeth Carlson states that on September 16, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): City of Novi 45175 Ten Mile Road, Novi, Mi 48375 2. City Clerk or Township Supervisor/Clerk (via certified mail): City of Novi 45175 Ten Mile Road, Novi, MI 48375 3. County Equalization Director (via first class mail or personal service): ty 250 Elizabeth Lake Road, Suite 1000W, Pontiac, Mi 48341 4. County Clerk (via first class mail or personal service): Qakland County 1200 Telegraph Road, Building 12E, Pontiac, MI 48341 ] 5. Secretary of the local school board (via first class mail or personal service): Novi Community School District 25345 Taft Road, Novi, MI 48374 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Elizabeth Carlson ature of person who is séfving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 483909 - Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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: 26-001592 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: 09162026_002 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.
09162026.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Macy's Mall Real Estate, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) . . \ MTT Docket No. 26-601592 City of Novi , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Elizabeth Carlson states that on September 16, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): City of Novi 45175 Ten Mile Road, Novi, MI 48375 2. City Clerk or Township Supervisor/Clerk (via certified mail): City of Novi 45175 Ten Mile Road, Novi, MI 48375 3. County Equalization Director (via first class mail or personal service): Oakland County 250 Elizabeth Lake Road, Suite 1000W, Pontiac, MI 48341 4. County Clerk (via first class mail or personal service): ty. 1200 Telegraph Road, Building 12E, Pontiac, MI 48341 5. Secretary of the local school board (via first class mail or personal service): Novi Community School District 25345 Taft Road, Novi, MI 48374 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 2 Elizabeth Carlson [Sigfiature of person who is s&ving/mailing copy] ~~ [Print/type name of person serving/mailing copy] 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
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.
SubsequentFiling.pdfRead complete document text →
Read document text excerpt
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: 26-001592 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: 09162026 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.
CC-6693 MTT Petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Macy's Mall Real Estate, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. City of Novi Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 50-22-14-100-048 (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 ___ 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): N/a 6. The property identified above is classified as commercial-improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July ___ December Board of Review. 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
Page 2
MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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 Oakland County. The property or properties’ address is: 27550 Novi Road Novi, MI 48377 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Novi Petitioner's legal residence or principal office address is: Macy's Retail Holdings 145 Progress Place Springdale, OH 45246 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 or loss? ___ Yes __ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 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 vear or years (attach additional page if necessary): N/a 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 14,207,478 7,103,739 6,953,920 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,000,000 4,000,000 4,000,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 6,207,478 3,103,739 2,953,920 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent's Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The equalized assessment of the property exceeds 50% of its true cash value in violation of applicable statutory and constitutional limitations; The assessment on the property is unlawful and is based upon the application of the wrong principles and thereby operates as a fraud upon the taxpayer; The property is assessed in a discriminatory manner in that the assessment is at a higher level of true cash value than the average level of assessment within the assessment district.
Page 4
MTT Docket No. Page 4 of 4 Signatuge of Pejftioner's Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Ellen G. Berkshire Email Address: eberkshire@verrosberkshire.com Mailing Address: AMerros-Berkshire PC 15660 Midwest Road Suite 300 Oakbrook Terrace IL60481 Telephone Number: 312-604-3810 Date: SIA La
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 Verros Berkshire, P.C. Home Address (No., Street, P.O. Box or Rural Route) 145 Progress Place City or Town Springdale State Michigan ZIP Code 45246 Telephone Number 312-604-3810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ellen M.I. Last Name Berkshire Firm Name (if any) Verros Berkshire, P.C. Address (No., Street, P.O. Box or Rural Route) 1S660 Midwest Rd Ste 300 City or Town Oakbrook Terrace State Illinois ZIP Code 60181 Telephone Number 3126043810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 27550 Novi Road Novi
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48377 Taxing Authority (City or Township) City Of Novi (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 50-22-14-100-048 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: 7103740 Current Taxable Value as established by the Board of Review: 6953920 What do you believe is the fair market value (also known as True Cash Value)? 8000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4000000 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/ Ellen G. Berkshire Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787096060 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.
ET_Notice_of_Docket_Number.2026-08-06_11-35-59.pdfRead complete document text →
Read document text excerpt
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 Macy's Mall Real Estate LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001592 City Of Novi, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: August 6, 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.
Answer to Petition - Macy's 6.29.26.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MACY’S MALL REAL ESTATE, LLC, Petitioner, MTT Docket No. 26-001592 v. CITY OF NOVI, Respondent. Verros Berkshire, P.C. Ellen G. Berkshire Representative for Petitioner 18660 Midwest Road, Ste. 300 Oakbrook Terrace, IL 60181 (312) 604-3810 ebershire@verrosbershire.com ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. Jeremy J. Romer (P77287) Attorney for Respondent 27555 Executive Drive Suite 250 Farmington Hills, MI 48331-3550 (248) 489-4100 jromer@rsjalaw.com Respondent's Answer to Petition NOW COMES Respondent, City of Novi, by and through its Attorneys, ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. and for its Answer to Petitioner's Petition, states as follows: 1. As to the allegations contained in Paragraph 1 of the Petition, Respondent admits the same. 2. As to the allegations contained in Paragraph 2 of the Petition, Respondent admits the same. 3. As to the allegation contained in Paragraph 3 of the Petition, Respondent neither admits nor denies the same for the reason Respondent is without sufficient knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs.
Page 2
2 4. 5. As to the allegations contained in Paragraph 6 of the Petition, Respondent admits the same. 6. As to the allegations contained in Paragraph 10 of the Petition, Respondent admits the same. 7. As to the allegations contained in Paragraph 11 of the Petition, Respondent admits the same. 8. As to the allegation contained in Paragraph 12 of the Petition, Respondent neither admits nor denies the same for the reason Respondent is without sufficient knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 9. As to the allegation contained in Paragraph 13 of the Petition, Respondent neither admits nor denies the same for the reason Respondent is without sufficient knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 10. As to the allegations contained in Paragraph 14 of the Petition, Respondent admits the same. 11. As to the allegations contained in Paragraph 16 of the Petition, Respondent admits the same. 12. As to the allegations contained in Paragraph 17 of the Petition, Respondent neither admits nor denies the same for the reason Respondent is without sufficient knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 13. As to the allegations contained in Paragraph 18 of the Petition, Respondent neither admits nor denies the same for the reason Respondent is without sufficient
Page 3
3 knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs. 14. As to the allegations contained in Paragraph 19 of the Petition, Respondent denies the same as untrue. 15. As to the allegations contained in Paragraph 20, Respondent neither admits nor denies the same for the reason Respondent is without sufficient knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict proofs WHEREFORE, Respondent, City of Novi, denies that Petitioner is entitled to the relief it seeks and respectfully requests that the Respondent's assessment and taxable value of the subject property be affirmed or increased, that Petitioner's Petition be dismissed with prejudice and that Respondent be granted costs and attorney fees so wrongfully sustained. Respectfully submitted, ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. /s/ Jeremy J. Romer JEREMY J. ROMER (P77287) Attorney for Respondent 27555 Executive Drive, Suite 250 Farmington Hills, MI 48331 (248) 489-4100 jromer@rsjalaw.com Dated: June 29, 2026
Page 4
4 Affirmative Defenses For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, Respondent states as follows and demands an answer from Petitioner as to each: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. Petitioner fails to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles or illegality on the part of the Respondent. 3. Petitioner fails to allege that the mode and method of appraising its property failed to conform with the mode and method applied in the case of all of the properties in the Respondent's taxing unit for the year in question. 4. Petitioner fails to allege specific and sufficient facts to establish the true cash value, assessed value and taxable value of its property. 5. Petitioner fails to allege specific and sufficient facts to support its allegation that the assessed value of its property, as equalized, is at a factor other than 50% and also fails to allege specific and sufficient facts to support its allegations that the property's taxable value is improper. 6. Petitioner fails to show that any rate other than 50% after equalization was applied to the true cash value of its property, as well as to the properties of all others to arrive at the respective equalized assessments. 7.
Page 5
5
Page 6
6
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.
EntireTribunalCaseISAnswer.pdfRead complete document text →
Read document text excerpt
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. 26-001592 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Novi (OAKLAND) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Jeremy M.I. J. Last Name Romer Firm Name (if any) Rosati, Schultz, Joppich, Amtsbuechler, P.C. Address (No., Street, P.O. Box or Rural Route) 27555 Executive Drive, Ste. 250 City or Town Farmington Hills State Michigan ZIP Code 48331 Telephone Number 2484894100 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jromer@rsjalaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Jeremy J. Romer /s/
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.
CC-6693 MTT Petition.pdfRead complete document text →
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Macy's Mall Real Estate, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. City of Novi Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 50-22-14-100-048 (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 ___ 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): N/a 6. The property identified above is classified as commercial-improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent's March July ___ December Board of Review. 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
Page 2
MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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 Oakland County. The property or properties’ address is: 27550 Novi Road Novi, MI 48377 The assessment or assessments at issue were established by the (applicable local governmental unit): City of Novi Petitioner's legal residence or principal office address is: Macy's Retail Holdings 145 Progress Place Springdale, OH 45246 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 or loss? ___ Yes __ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL The tax year(s) at issue are: 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 vear or years (attach additional page if necessary): N/a 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 14,207,478 7,103,739 6,953,920 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 8,000,000 4,000,000 4,000,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 6,207,478 3,103,739 2,953,920 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent's Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The equalized assessment of the property exceeds 50% of its true cash value in violation of applicable statutory and constitutional limitations; The assessment on the property is unlawful and is based upon the application of the wrong principles and thereby operates as a fraud upon the taxpayer; The property is assessed in a discriminatory manner in that the assessment is at a higher level of true cash value than the average level of assessment within the assessment district.
Page 4
MTT Docket No. Page 4 of 4 Signatuge of Pejftioner's Authorized Representative or, if none, Petitioner: Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Ellen G. Berkshire Email Address: eberkshire@verrosberkshire.com Mailing Address: AMerros-Berkshire PC 15660 Midwest Road Suite 300 Oakbrook Terrace IL60481 Telephone Number: 312-604-3810 Date: SIA La
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.
EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 Verros Berkshire, P.C. Home Address (No., Street, P.O. Box or Rural Route) 145 Progress Place City or Town Springdale State Michigan ZIP Code 45246 Telephone Number 312-604-3810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ellen M.I. Last Name Berkshire Firm Name (if any) Verros Berkshire, P.C. Address (No., Street, P.O. Box or Rural Route) 1S660 Midwest Rd Ste 300 City or Town Oakbrook Terrace State Illinois ZIP Code 60181 Telephone Number 3126043810 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) eberkshire@verrosberkshire.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 27550 Novi Road Novi
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48377 Taxing Authority (City or Township) City Of Novi (OAKLAND) County Oakland If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 50-22-14-100-048 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: 7103740 Current Taxable Value as established by the Board of Review: 6953920 What do you believe is the fair market value (also known as True Cash Value)? 8000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4000000 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/ Ellen G. Berkshire Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787096060 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.