Record Finder / 25-002542-TT
Michigan
Mc Portfolio LLC, Petitioner Vs. Township Of Clinton, Respondent
- Petitioner
- Mc Portfolio LLC
- Respondent
- Township Of Clinton
Case overview
- Docket number
- 25-002542-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Order of Dismissal | Not recorded | Not recorded | 08/25/2025 | Not recorded | Download |
| 5 | Motion to Withdraw Appeal was received. | PET | Not recorded | 08/22/2025 | $0.00 | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 08/13/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/14/2025 | Not recorded | Download |
| 2 | A petition has been filed. | PET | Not recorded | 07/10/2025 | Not recorded | Download |
| 1 | Order Severing from 25-002542 | Not recorded | Not recorded | 06/26/2025 | Not recorded | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2025-08-25_08-08-33.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MC Portfolio LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002542 Township Of Clinton, 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: August 25, 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MC Portfolio LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002542 Township Of Clinton, 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: August 25, 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
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Letter Withdrawing Appeal (MC Portfolio v Clinton 43740 Groesbeck 25-002542) 8-22-25.pdfRead complete document text →
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PROPERTY TAX REDUCTION SERVICES, LLC Mel R. Partovich 37887 West Twelve Mile Road, Suite B Jay A. Schwartz Farmington Hills, Michigan 48331 (248) 672-1922 https://propertytaxreductionservices.org August 20, 2025 ELECTRONIC FILING Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 Re: MC Portfolio LLC v Charter Township of Clinton MTT Docket No. 25-002542 ------------------------------------------------------------- Parcel No. 16-11-02-377-005 Dear Madame/Sir: Petitioner is hereby withdrawing its Petition, and Respondent concurs in the withdrawal as indicated below. Please close the above-referenced file. Thank you. Very truly yours, PROPERTY TAX REDUCTION SERVICES, LLC /s/ Jay A. Schwartz JAS/lz CONSENT TO WITHDRAWAL: /s/ Seth A. O’Loughlin (w/Permission 8/21/2025) Seth A. O’Loughlin (P80257) 1750 South Telegraph, Suite 202 Bloomfield Hills, Michigan 48302 (248) 731-3089 soloughlin@hallahanlaw.com
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Proof of Service re Petition (MC Portfolio v Clinton Twp 25-002542) 8-13-25.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL MC PORTFOLIO LLC, Petitioner, v MTT Docket No. 25-002542 CHARTER TOWNSHIP OF CLINTON, Parcel No. 16-11-02-377-005 Respondent. ____________________________________/ PROOF OF SERVICE FOR PROPERTY TAX PETITION I, LYN ZAREM, state that on August 13, 2025, I served a copy of the 2025 Property Tax Petition (with noted docket number), relative to the above-captioned matter: By CERTIFIED MAIL on: Charter Township of Clinton Assessing Department 40700 Romeo Plank Road Clinton Township, Michigan 48038 Clerk of Clinton Township 40700 Romeo Plank Road Clinton Township, Michigan 48038 and 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 L’Anse Creuse Public Schools 24076 F.V. Pankow Boulevard Clinton Township, Michigan 48036
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2 State Treasurer Michigan Department of Treasury 430 West Allegan Lansing, Michigan 48922 I declare under the penalty of perjury that a 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
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ET_Notice_of_Docket_Number.2025-07-14_13-29-24.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MC Portfolio LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002542 Township Of Clinton, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: July 14, 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
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2025 Property Tax Petition (MC Portfolio v Clinton Twp (Groesbeck) 25-002542) 7-10-25.pdfRead complete document text →
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GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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. MC PORTFOLIO LLC, 25-002542 CHARTER TOWNSHIP OF CLINTON, 16-11-02-377-005 X Commercial-Improved
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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: _______________________________________ 25-002542 Macomb 43740 Groesbeck Highway Clinton Township, Michigan 48036 Charter Township of Clinton 7472 19 Mile Road Sterling Heights, Michigan 48314 X 2025
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 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): 25-002542 2025 $1,186,200 $593,100 $593,100 2025 $612,000 $306,000 $306,000 2025 $574,200 $287,100 $287,100 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.
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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: _________________________________________________________________ 25-002542 /s/ Jay A. Schwartz Jay A. Schwartz, Authorized
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24-001947 MTA grant and Sever.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MC Portfolio LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-001947 & 25-002542 Clinton Township, Presiding Judge Respondent. Marcus L. Abood ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 25-002542 On May 30, 2025, Petitioner filed a motion requesting that the Tribunal permit them to amend the petition filed in this case to include the 2025 tax year. On June 20, 2025, Respondent filed a response to the motion. In the response, Respondent states that valuation disclosures and prehearing statements are scheduled to be exchanged on July 21, 2025, not allowing “sufficient time for Respondent to conduct discovery or prepare a valuation disclosure relevant to the 2025 tax year.” Additionally, Respondent requests that the 2025 tax year be severed and assigned a new docket number to “prevent severe and unnecessary prejudice to Respondent.” The Tribunal has considered the motion, the response, and case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-002542. IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax year within 21 days of the entry of this order.1 The petition shall note the docket number 1 See TTR 233.
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MTT Docket No. 24-001947 & 25-002542 Page 2 of 2 assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2025 tax year. Failure to comply with this order may result in dismissal of the appeal for the 2025 tax year.3 By Entered: June 26, 2025 kac/jcr 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 2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 3 See TTR 237.
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