Milgrom Revocable Living Trust Petitioner Vs. City Of Huntington Woods Respondent

Page 1

STATE OF MICHIGAN 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

MILGROM REVOCABLE LIVING TRUST 

 

Petitioner, 

v. 

 

 

 

 

 

 

 

MTT Docket No. 26-002914 

 

 

 

 

 

 

 

 

 

CITY OF HUNTINGTON WOODS, 

 

Respondent. 

 

 

 

Parcel No. 32-25-20-327-003 

_______________________________/ 

 

 

PETITIONER’S REPLY 

 

TO RESPONDENT’S AFFIRMATIVE DEFENSES 

 

Petitioner, Milgrom Revocable Living Trust, denies and replies to Respondent’s Affirmative 

Defenses as follows: 

FACTS. 

A. Service of Petition. 

1. 

Petitioner timely e-filed its Petition on July 30, 2026 (the “Petition”). 

2. 

The Petition concerns property parcel number 32-25-20-327-003 (the “Property”). 

3. 

After completing the e-filing process, Petitioner checked the Tribunal’s docket to verify 

that the Petition had been successfully submitted. 

4. 

In viewing the docket, Petitioner learned that docket number 26-002914 had been 

assigned to this appeal. 

5. 

Petitioner noted the assigned docket number on the Petition. See TTR 227(5). 

6. 

On August 7, 2026, Petitioner served the Petition (with the assigned docket number) on 

Respondent via certified mail. 

7. 

As required by TTR 227(3)(c), the Petition served on Respondent contained the docket 

number.

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8. 

The Petition was served on Respondent via certified mail within 45 days after the 

issuance of the docket number. See TTR 227(5). 

9. 

On August 7, 2026, Petitioner e-filed its Proof of Service, which included the docket 

number of this appeal. 

10. 

On September 24, 2026, the Tribunal served a Notice of Docket Number (the “Notice”). 

11. 

The Notice states: “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 with 45 days of the issuance of this notice evidencing the 

service of the Petition.” 

12. 

Having already served the Petition with the assigned docket number on Respondent, on 

September 24, 2026 Petitioner called the Tribunal to inquire about the need to serve the 

Petition a second time and to resubmit the Proof of Service. 

13. 

Petitioner was informed that, since both the Petition served on Respondent and the Proof 

of Service filed with the Tribunal included the assigned docket number, there was no 

need to repeat the service of the Petition or the filing of the Proof of Service. 

B. Entire Tribunal Petition. 

14. 

Petitioner elected to have this appeal heard by the entire Tribunal. 

15. 

Petitioner did not elect to have this appeal heard in the small claims division. 

16. 

Petitioner challenges the uniformity of the assessment of the Property. 

17. 

Petitioner also challenges the true cash and taxable value of the Property. 

 

DISCUSSION. 

A. Service of Petition. 

18. 

Respondent asserts improper service of the Petition as an affirmative defense, stating that 

it “was not properly served with the Petition bearing the assigned docket number as 

required by TTR 235(1).”

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19. 

TTR 235(1) sets forth the requirement that a Respondent answer a petition. 

20. 

TTR 235(1) does not contain any rules regarding service of a petition. 

21. 

TTR 227(6) sets forth the action that a Petitioner must take to properly serve a petition. 

22. 

TTR 227(6) requires a Petitioner “shall serve the petition with noted docket number” by 

certified mail or delivered by personal service to, among others, Respondent at its last 

known address. 

23. 

The Petition (with the assigned docket number) was served by certified mail on 

Respondent at its last known address. See receipt of mailing with U.S. Postal Service and 

tracking data, attached as Exhibit A. 

24. 

Respondent does not claim that it did not receive the Petition served on it. 

25. 

Respondent has failed to provide the Tribunal with a copy of the Petition served on it. 

26. 

Respondent fails to state any facts alleging a deficiency in the service of the Petition on 

Respondent. 

27. 

The facts stated by Respondent relate to Petitioner’s filing of the Petition and Proof of 

Service with the Tribunal, and the Tribunal’s issuance of the Notice of Docket Number. 

28. 

Petitioner completed proper service of the Petition, with the assigned docket number 

printed on it, when it mailed such to Respondent’s last known address on August 7, 2026 

(certified mail tracking number 9589071052704271256941). See Exhibit A. 

29. 

The Petition was received by Respondent on August 10, 2026. See Exhibit A. 

B. Entire Tribunal Petition. 

30. 

Where the jurisdictional requirements of the small claims division are satisfied, a party 

may elect to proceed before either the entire tribunal or the small claims division. MCL § 

205.762(2). 

31. 

By filing an Entire Tribunal Property Tax Petition, Petitioner elected to proceed before 

the entire tribunal. 

32. 

As an Affirmative Defense, paragraph 22 of Respondent’s answer asserts that this appeal 

should be transferred to the

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Trac

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002914

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Reply Brief

Attachment File Name: reply to affirm defenses

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

ey, 

Ky 

2. 

PV 

GE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

isa 

DIRECTOR 

Milgrom Revocable Living Trust 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

IV; 

MTT Docket No. 26-002914 

City Of Huntington Woods 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X_Admit ___ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

(If more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

2. 

XxX Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ____ real ___ personal. 

3. 

___Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

Admit ___ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

Admit ___ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X__Admit __ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

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. 26-002914 

Page 2 of 4 

7. 

8. 

9. 

10. 

11. 

12. 

13. 

X__Admit __ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

N/A 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

N/A 

X__Admit ___ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X__Admit___Deny. 

If denied, what is the applicable local governmental unit: 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property's taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? __ Yes _X No.

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MTT Docket No. 26-002914 

Page 3 of 4 

14. 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied , list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age 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 

625,200 

312,600 

287,560 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

625,200 

312,600 

287,560 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

0 

0 

0

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MTT Docket No. 26-002914 

Page 4 of 4 

19. 

Admit 

_X 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Respondent denies that Petitioner is entitled to the relief requested. Respondent 

maintains that the subject property was properly assessed for the 2026 tax year 

in accordance with Michigan law. 

20. 

Admit 

X_ 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Respondent denies Petitioner's allegations. Respondent maintains that the 2026 assessment reflects 50% 

of the property's true cash value and was determined in accordance with applicable Michigan law and 

accepted mass appraisal practices. Respondent denies that the assessment is invalid or unlawful, 

discriminatory, or lacking in uniformity. 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Respondent maintains that the subject property is assessed at 50% of its true cash value, in accordance 

with Michigan law. The 2026 assessed value is $312,600, representing a true cash value of

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STATE

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P

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002914

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Huntington Woods (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

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

 Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P Powers

/s/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Milgrom Revocable Living Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002914

City Of Huntington Woods,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

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MTT Docket No. 26-002914

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Milgrom Revocable Living Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002914

City Of Huntington Woods,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 30, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the

Page 4

MTT

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Page 1

v 

67$7( 2) 0,&+,*$1 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

/$16,1* 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

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.

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 

Milgrom Revocable Living Trust

City of Huntington Woods, MI

32-25-20-327-003

x

401 Residential

x

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

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

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

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

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

assessments at issue (attach additional page if necessary):

10.

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

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

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

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Oakland

12774 Vernon Ave Huntington Woods MI 48070

City of Huntington Woods

12774 Vernon Ave Huntington Woods MI 48070

x

x

2026

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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): 

2026

625,200

312,600

287,650

2026

317,520

158,760

158,760

2026

307,680

153,840

128,890

See attachment.

See attachment.

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______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________

Page 5

STATEMENT ATTACHED TO 

PETITION OF

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04/1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

STEVE

M.I.

Last Name/Company Name

MILGROM

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

12774 Vernon Ave

City or Town

Huntington Woods

State

 Michigan

ZIP Code

48070

Telephone Number

2484175650

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

steve.milgrom@gmail.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]

12774 Vernon Ave

Huntington Woods

Michigan

48070

Taxing Authority (City or Township)

City Of Huntington Woods (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

Other (please explain)

If “Other”, please explain:

Uniformity of property assessment

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

32-25-20-327-003

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

312600

Current Taxable Value as established by the Board of Review:

287560

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

317560

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

158760

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

158760

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.

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/ Steve Milgrom, Trustee

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26073095259438

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Milgrom Revocable Living Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002914

City Of Huntington Woods, 

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: September 24, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

_______________________________ 

_______________________________ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_____________________________, 

Petitioner(s) 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

___________________________________ states that on ___________________ 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): 

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

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

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

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

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

[Signature of person who is serving/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 

Milgrom Revocable Living Trust

26-002914

City of Huntington Woods

Steve Milgrom

August 7, 2026

Peter Bierzynski, Assessor, City of Huntington Woods, 26815 Scotia Road, Huntington 

Woods, MI 48070

Heidi Barchholtz, City Clerk, City of Huntington Woods, 26815 Scotia Road, Huntington 

Huntington Woods, MI 48070

Micheal R. Lohmeier, Equalization Officer, Oakland County Equalization Division, 250 

Elizabeth Rd, Suite 1000 W, Pontiac, MI 48341

Lisa Brown, Clerk, Oakland County Clerk, 1200 North Telegraph Road, Building 12E, 

Pontiac, MI 48341

Barrie Frankel, Secretary, Berkley Schools Board of Education, 14501 Talbot, Oak 

Park, MI 48237

s/ Steve Milgrom

Steve Milgrom

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002914

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: Proof of Service Petition fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

v 

67$7( 2) 0,&+,*$1 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

/$16,1* 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

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.

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 

Milgrom Revocable Living Trust

City of Huntington Woods, MI

32-25-20-327-003

x

401 Residential

x

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

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

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

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

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

assessments at issue (attach additional page if necessary):

10.

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

property or properties’ address is:

11.

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

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

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

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

Oakland

12774 Vernon Ave Huntington Woods MI 48070

City of Huntington Woods

12774 Vernon Ave Huntington Woods MI 48070

x

x

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

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

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

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

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

2026

625,200

312,600

287,650

2026

317,520

158,760

158,760

2026

307,680

153,840

128,890

See attachment.

See attachment.

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________

Page 5

STATEMENT ATTACHED TO 

PETITION OF

Page 6

04/1

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Individual 

Local Unit of Government

First Name

STEVE

M.I.

Last Name/Company Name

MILGROM

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

12774 Vernon Ave

City or Town

Huntington Woods

State

 Michigan

ZIP Code

48070

Telephone Number

2484175650

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

steve.milgrom@gmail.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]

12774 Vernon Ave

Huntington Woods

Michigan

48070

Taxing Authority (City or Township)

City Of Huntington Woods (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

Other (please explain)

If “Other”, please explain:

Uniformity of property assessment

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

32-25-20-327-003

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

312600

Current Taxable Value as established by the Board of Review:

287560

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

317560

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

158760

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

158760

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.

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/ Steve Milgrom, Trustee

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26073095259438

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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.