Record Finder / 25-002448-TT
Michigan

Main & Fifth Ventures LLC, Petitioner Vs. City Of Royal Oak, Respondent

Petitioner
Main & Fifth Ventures LLC
Respondent
City Of Royal Oak

Case overview

Docket number
25-002448-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
9Order of DismissalNot recordedNot recorded05/19/2026Not recordedDownload
8Motion to Withdraw Appeal was received.Not recordedNot recorded05/13/2026$50.00Download
7Prehearing General CallNot recordedNot recorded11/17/2025Not recordedDownload
6Answer was receivedNot recordedNot recorded09/05/2025Not recordedDownload
5ET Case Info SheetNot recordedNot recorded09/05/2025Not recordedDownload
4Proof of service of petition was received.PETNot recorded07/29/2025Not recordedDownload
3Petition has been verifiedPET106/17/2025Not recordedDownload
2Notice of Docket Number ETNot recordedNot recorded06/17/2025Not recordedDownload
1A petition was received.PETNot recorded05/27/2025$400.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2026-05-19_15-01-49.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

Main & Fifth Ventures LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002448

City Of Royal Oak,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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

Page 2

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

Main & Fifth Ventures LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002448

City Of Royal Oak,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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

Page 3

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

Main & Fifth Ventures LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002448

City Of Royal Oak,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that the parties 

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: May 19, 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.

Read document text excerpt

Page 1

Traninfo:q606 

261219691 

06/15/26 

Chi: 

1957 

fut: $50.00 

[Dx 

FOLTER LAW GROUF I0LTA 

STATE OF MICHIGAN 

RECEIVED 

DEPT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MAY 1 9 2026 

Main & Fifth Ventures, LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

Docket #: 25-002448 

v. 

PID: 72-25-22-151-001 

CITY OF ROYAL OAK, 

Respondent. 

Polter Law Group — EPTA 

Hallahan & Assoc. 

Stephen Poltet, Esq. 

Laura Hallahan, Esq. 

For Petitioner 

For Respondent 

2600 W Big Beaver, Ste L100 

1750 S Telegraph, Ste 202 

Troy MI, 48084 

BH, MI 48302 

248-213-6800 

248-731-3089 

spolter@polterlaw.com 

Ihallahan@hallahanlaw.com 

STIPULATION TO WITHDRAW PETITION 

Petitioner, Main & Fifth Ventures, LLC, and Respondent, City of Royal Oak, through their 

respective counsel and or authorized representatives, hereby stipulate and agree as follows: 

1. 

Petitioner voluntarily withdraws the above-captioned property tax appeal filed with the MTT 

concerning the assessment of the property identified hereinabove. 

2. 

The patties agree that this withdrawal resolves all issues raised in this appeal and that no 

further action by the Tribunal is required or necessaty, except for entry of an order 

acknowledging such withdrawal.

Page 2

5. 

The individuals executing this Stipulation represent that they are authorized to do so on 

behalf of their respective parties. 

Troy, MI 

Mey 

(2.2026 

A RAY Aden 

Stephen Polter on behalf J pene 

Lauta Hallahan on behalf of Respondent

Page 3

wabidealih. 

ERPT/N 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2600 W Big Beaver 

| Ste L100 

Troy, M1 48084 

US

0

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.

Prehearing_General_Call.2025-11-17_09-27-10.0000.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

NOTICE OF OCTOBER 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Main & Fifth Ventures LLC,

Petitioner,

v

 

 

City Of Royal Oak,

Respondent.

 MTT Docket No. 25-002448

Please be advised that 25-002448 has been placed on a two-week Prehearing General 

Call commencing October 16, 2026. Unless ordered otherwise, parties will be notified 

at least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

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

website for more information.

Page 2

MTT Docket No. 25-002448

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by June 22, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by June 22, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

June 22, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

October 16, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: November 17, 2025

Page 3

MTT Docket No. 25-002448

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF OCTOBER 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER

Page 5

MTT

Page 6

M

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_Main&Fifth_FINAL.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

 MICHIGAN TAX TRIBUNAL 

 

MAIN & FIFTH VENTURES LLC, 

 

 

 

Petitioner, 

 

v 

 

CITY OF ROYAL OAK, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 25-002448 

 

Parcel No. 72-25-22-151-001 

 

_____________________________________________________________________________/ 

 

STEPHEN POLTER 

POLTER LAW GROUP 

Attorney for Petitioner 

2600 W. Big Beaver, Suite L100 

Troy, MI 48084 

(248) 213-6800 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Royal Oak, by and through its attorneys, Hallahan & Associates, 

P.C., responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent neither admits nor denies the allegations in Paragraph 3 for the reason 

that no statement is made and, thus, no responsive pleading is required. 

 

4. 

Respondent neither admits nor denies the allegations in Paragraph 4 for the reason 

that no statement is made and, thus, no responsive pleading is required. 

 

5. 

Respondent neither admits nor denies the allegations in Paragraph 5 for the reason 

that no statement is made and, thus, no responsive pleading is required.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations in Paragraph 7 for the reason 

that no statement is made and, thus, no responsive pleading is required. 

 

8. 

Respondent neither admits nor denies the allegations in Paragraph 8 for the reason 

that no statement is made and, thus, no responsive pleading is required. 

 

9. 

Respondent neither admits nor denies the allegations in Paragraph 9 for the reason 

that no statement is made and, thus, no responsive pleading is required. 

 

10. 

Respondent admits the subject property is located in Oakland County and 

identified the subject property’s address as 501 S. Main Street, Royal Oak, MI. 

 

11. 

Respondent admits the assessment identified at issue was established by the City 

of Royal Oak. 

 

12. 

Respondent lacks the information and knowledge necessary to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

 

13. 

Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but 

denies that those issues have merit and further denies that Petitioner is entitled to any relief. 

 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2025 tax year 

but denies any issue with the identified tax year. 

 

15. 

Respondent neither admits nor denies the allegations in Paragraph 15 for the 

reason that no statement is made and, thus, no responsive pleading is required. 

 

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 

2025 

$3,111,140 

$1,555,570 

$1,555,570 

 

17. 

Respondent contends that the values for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$3,111,140 

$1,555,570 

$1,555,570 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

 

19. 

Petitioner is not entitled to the relief requested in Paragraph 19 for the reason that 

Petitioner’s amounts do not reflect the accurate valuations for this property. In further answer, 

the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not 

exceed the percentage for true cash value permitted by law, were correctly determined and are 

based upon correct application of proper principles, and the values and Respondent’s mode of 

assessment are non-discriminatory and constitutional. 

 

20. 

Respondent denies the attached BOV offers credible support for the value 

contentions set forth by Petitioner nor does it offer credible support for any type of reduction in 

the subject property’s 2025 assessment. Furthermore, the assessed, state equalized and/or taxable 

values do not exceed permitted amounts, do not exceed the percentage for true cash value 

permitted by law, were correctly determined and are based upon correct application of proper 

principles, and the values and Respondent’s mode of assessment are non-discriminatory and 

constitutional. 

 

WHEREFORE, Respondent, City of Royal Oak, requests the Tribunal dismiss the 

Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan_________________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: September 5, 2025 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Royal Oak, asserts the following affirmative defenses: 

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. 

The Tribunal is charged with finding a property’s true cash value to determine the 

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 

(1981).

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

 

3. 

Petitioner has the burden of establishing the property’s true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

 

4. 

Petitioner has failed to allege specific and

Page 5

Entire

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.

10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.84fef0e1-95e5-4213-ba1a-0a518e21e51d.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002448

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Royal Oak (OAKLAND)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax 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

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/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.

Read document text excerpt

Page 1

RECEIVED 

JUL 29 2025 

MICH] 

STATE OF MICHIGAN 

GAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Main & Fifth Ventures LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No.25-002448 

City of Royal Oak 

, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Stephen Polter 

states that on July 77.2025 

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): 

203 S Troy St, Royal Oak, MI 48067 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

203 S Troy St, Royal Oak, MI 48067 

3. 

County Equalization Director (via first class mail or personal service): 

250 Elizabeth Lake Rd # 1000W, Pontiac, MI 48341 

4. 

County Clerk (via first class mail or personal service): 

1200 N Telegraph Building #12E, Pontiac, MI 48341 

5. 

Secretary of the local school board (via first class mail or personal service): 

800 De Villen Ave, Royal Oak, MI 48073 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

Page 2

Polter Lad Cre -EFTR 

sessed 

IRC 

: 

a 

a ASAE 

—- 

A 

<_ 

ew

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.

Main & Fifth Ventures LLC.pdfRead complete document text →
Read document text excerpt

Page 1

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Main & Fifth Ventures LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

City of RO 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 72-256-22-151-001 

(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 ___ 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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

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 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: 

501-505 S Main St. 

RO, MI 

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

local governmental unit): RO 

Petitioner's legal residence or principal office address is: 

Main 5th Ventures LLC 

7091 Orchard Lk Rd., Ste 260 

WB MI 48322 

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

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 vears (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 

2025 

3,111,140 

1,655,570 

1,555,570 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,400,000 

1,200,000 

1,200,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

711,140 

355,570 

355,570 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy (vacant Rite Aid with $0 income), etc.

Page 4

MTT Docket No. 

Page 4 of 4 

er's Authorized Representative or, if none, Petitioner: 

i 

Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

RE 

EE 

TY RR 

TY TY TT 

TS EY RIESE] 

SPARTAN REAL ESTATE SERVICES 

COMMERCIAL 

Commercial Real Estate Evaluation 

Property: 501 S Main St, Royal Oak, MI 48067 

Please Note: This report was completed with the following assumptions. 

Market Approach: Market Value 

Exposure Time: Typical 

Important additional information relating to this report, including use and comparative properties 

are attached to this report. 

Address: 501 S Main St, Royal Oak, MI 48067 

Order ID: 5015182025 

Property ID: 72-25-22-151-001 

Date of Report: 05/18/2025 

APN: 72-25-22-151-001 

Property Overview: 

Property Type 

Mixed Office/Retail 

~~ Gross Building Area (GBA) 

10245 SF 

Current Use 

Mixed Office/Retail 

~~ General Property Condition 

Good 

Projected Use 

Mixed Office/Retail 

~~ Estimated Exterior Repair Cost 

$0 

Occupancy 

Mixed Office/Retail 

~~ Estimated Interior Repair Cost 

$0 

# of Buildings / Units 

2/3 

Total Estimated Repair 

$0 

Average Unit Size 

10245 SF 

Extent of Inspection 

Desktop Only 

Year Built 

2024 

Lot Size: 

.15 acres

Page 6

Neighborhood & Market Data: 

Location Type 

Urban 

Predominant Property Type in Area 

Commercial 

Typical Property Condition in Area 

Average 

Predominant Occupancy Owner Occupancy Rate 

Stable 

Current Market Vacancy Rate 

0-5% 

Overall Real Estate Values 

Stable 

Market for this property type 

Stable 

Neighborhood Comments 

The subject's neighborhood is the CBD of the city of Royal Oak. The area is a mix of commercial and 

multi-family properties. 

Site Description: 

Zoning 

CBD 

Accessibility/Visibility Good 

Data Source 

Public Records 

Parking 

City Lot only 

Zoning Description 

Commercial 

Subject Use 

Legal 

Conclusion of Highest and Best Use: Mixed Use 

Site Comments: 

The subject is a redevelopment with first floor retail and second floor office. 

There is no parking on-site. Subject located in the CBD of the city of Royal 

Oak.

Page 7

Comps Comments: The subject’s acreage and property type required searching in a 

larger market area. 

Sold #1: 22600 Woodward Ave, Ferndale, 

Ml,

Page 8

Bro

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.2025-06-17_09-37-09.0000.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

Main & Fifth Ventures LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002448

City Of Royal Oak, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this Notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this Notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this Notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the Notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: June 17, 2025

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.

Main & Fifth Ventures LLC.pdfRead complete document text →
Read document text excerpt

Page 1

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Main & Fifth Ventures LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

City of RO 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 72-256-22-151-001 

(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 ___ 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 201Comm

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

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 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: 

501-505 S Main St. 

RO, MI 

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

local governmental unit): RO 

Petitioner's legal residence or principal office address is: 

Main 5th Ventures LLC 

7091 Orchard Lk Rd., Ste 260 

WB MI 48322 

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

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 vears (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 

2025 

3,111,140 

1,655,570 

1,555,570 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

2,400,000 

1,200,000 

1,200,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

711,140 

355,570 

355,570 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures 

based on comps, condition, income, vacancy (vacant Rite Aid with $0 income), etc.

Page 4

MTT Docket No. 

Page 4 of 4 

er's Authorized Representative or, if none, Petitioner: 

i 

Authorized Representative or, if none, Petitioner: 

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

RE 

EE 

TY RR 

TY TY TT 

TS EY RIESE] 

SPARTAN REAL ESTATE SERVICES 

COMMERCIAL 

Commercial Real Estate Evaluation 

Property: 501 S Main St, Royal Oak, MI 48067 

Please Note: This report was completed with the following assumptions. 

Market Approach: Market Value 

Exposure Time: Typical 

Important additional information relating to this report, including use and comparative properties 

are attached to this report. 

Address: 501 S Main St, Royal Oak, MI 48067 

Order ID: 5015182025 

Property ID: 72-25-22-151-001 

Date of Report: 05/18/2025 

APN: 72-25-22-151-001 

Property Overview: 

Property Type 

Mixed Office/Retail 

~~ Gross Building Area (GBA) 

10245 SF 

Current Use 

Mixed Office/Retail 

~~ General Property Condition 

Good 

Projected Use 

Mixed Office/Retail 

~~ Estimated Exterior Repair Cost 

$0 

Occupancy 

Mixed Office/Retail 

~~ Estimated Interior Repair Cost 

$0 

# of Buildings / Units 

2/3 

Total Estimated Repair 

$0 

Average Unit Size 

10245 SF 

Extent of Inspection 

Desktop Only 

Year Built 

2024 

Lot Size: 

.15 acres

Page 6

Neighborhood & Market Data: 

Location Type 

Urban 

Predominant Property Type in Area 

Commercial 

Typical Property Condition in Area 

Average 

Predominant Occupancy Owner Occupancy Rate 

Stable 

Current Market Vacancy Rate 

0-5% 

Overall Real Estate Values 

Stable 

Market for this property type 

Stable 

Neighborhood Comments 

The subject's neighborhood is the CBD of the city of Royal Oak. The area is a mix of commercial and 

multi-family properties. 

Site Description: 

Zoning 

CBD 

Accessibility/Visibility Good 

Data Source 

Public Records 

Parking 

City Lot only 

Zoning Description 

Commercial 

Subject Use 

Legal 

Conclusion of Highest and Best Use: Mixed Use 

Site Comments: 

The subject is a redevelopment with first floor retail and second floor office. 

There is no parking on-site. Subject located in the CBD of the city of Royal 

Oak.

Page 7

Comps Comments: The subject’s acreage and property type required searching in a 

larger market area. 

Sold #1: 22600 Woodward Ave, Ferndale, 

Ml,

Page 8

Bro

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.