Mrc Meadowbrook LLC, Petitioner V City Of Novi, Respondent

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 

MRC Meadowbrook LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003367 

 

City of Novi, 

 

Presiding Judge 

Respondent. 

 

Mark Perry 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003367 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019 through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 14, 2024 

sy 

 

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

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

RECEIVED 

0CT 09 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MRC MEADOWBROOK LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003367 

CITY OF NOVI 

, 

Respondent(s) 

Traninfos4e0s 

26601711-1 

10/07/24 

i 

ui 

Ate 

oh. 

0 

STIPULATION FOR ENTRY OF CONSENT Junge 

ie 

I o 

(VALUATION) 

oo 

o 

1. 

The subject property is in OAKLAND 

County. 

2. 

Parcel Number: 50-22-24-351-001 

) 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

= year 

[Assessed Value (AV) [Taxable Value (TV) 

2024 

$374,050 

$374,050 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value - 

BD AV 

2024 

$650,000 

$325,000 

vo 

$325,000 

I 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

The-stipulated-assessed-value is-lower-than-the-prior-year N-multiplied-by-the——— 

inflation-rate-multiplier; 

thereby redusing-the-taxable-value-to-the-assessed-value—

Page 2

MTT Docket No. 24-003367 

Page 2 of 2 

SEE ATTACHED PAGE FOR SPECIAL TERMS/CONDITIONS. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name: 

Daniel G. Stewart 

~~ Date: 9/25/2024 

Signature of Respondent's authorized representative: 

i 

3 

i; 

[Ce 

in 

Jew 

© 

Jeg ye 

Printed Name: Janeene C Ziozios 

Date: 

9/24/2024

Page 3

| 

| 

MTT DOCKET NO. 24-003367 

MRC MEADOWBROOK LLC, (PETITIONER) V CITY OF NOVI (RESPONDENT 

SPECIAL TERMS/CONDITIONS: 

1. 

The parties agree that any refunds shall be without interest provided that the refunds are 

paid within 60 days of the date of entry of any Consent Judgment. 

2. 

Any refunds shall be issued payable to Petitioner and shall be delivered to Petitioner as 

follows: 5333 McAuley Drive, Rm 1018, Ypsilanti, Mi 48197-1093

Page 4

MICHIGAN RETINA CENTER 

METROPLEX MI 480 

25230 MICHIGAN AVE 

4 

DEARBORN, Mi 48124 

3- OCT 2024 

PM6 

L 

place mod cath

Mikioin Tax Tey punac 

bil 

W. OTTAWA ST 

LANSING 

NA 

442% 

SEHEEEF-10T0LE 

Fp 

ldedinlis ide da iiiap bie

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

RECEIVED 

0CT 09 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MRC MEADOWBROOK LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-003367 

CITY OF NOVI 

, 

Respondent(s) 

Traninfos4e0s 

26601711-1 

10/07/24 

i 

ui 

Ate 

oh. 

0 

STIPULATION FOR ENTRY OF CONSENT Junge 

ie 

I o 

(VALUATION) 

oo 

o 

1. 

The subject property is in OAKLAND 

County. 

2. 

Parcel Number: 50-22-24-351-001 

) 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

= year 

[Assessed Value (AV) [Taxable Value (TV) 

2024 

$374,050 

$374,050 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value - 

BD AV 

2024 

$650,000 

$325,000 

vo 

$325,000 

I 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

The-stipulated-assessed-value is-lower-than-the-prior-year N-multiplied-by-the——— 

inflation-rate-multiplier; 

thereby redusing-the-taxable-value-to-the-assessed-value—

Page 2

MTT Docket No. 24-003367 

Page 2 of 2 

SEE ATTACHED PAGE FOR SPECIAL TERMS/CONDITIONS. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name: 

Daniel G. Stewart 

~~ Date: 9/25/2024 

Signature of Respondent's authorized representative: 

i 

3 

i; 

[Ce 

in 

Jew 

© 

Jeg ye 

Printed Name: Janeene C Ziozios 

Date: 

9/24/2024

Page 3

| 

| 

MTT DOCKET NO. 24-003367 

MRC MEADOWBROOK LLC, (PETITIONER) V CITY OF NOVI (RESPONDENT 

SPECIAL TERMS/CONDITIONS: 

1. 

The parties agree that any refunds shall be without interest provided that the refunds are 

paid within 60 days of the date of entry of any Consent Judgment. 

2. 

Any refunds shall be issued payable to Petitioner and shall be delivered to Petitioner as 

follows: 5333 McAuley Drive, Rm 1018, Ypsilanti, Mi 48197-1093

Page 4

MICHIGAN RETINA CENTER 

METROPLEX MI 480 

25230 MICHIGAN AVE 

4 

DEARBORN, Mi 48124 

3- OCT 2024 

PM6 

L 

place mod cath

Mikioin Tax Tey punac 

bil 

W. OTTAWA ST 

LANSING 

NA 

442% 

SEHEEEF-10T0LE 

Fp 

ldedinlis ide da iiiap bie

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

MRC Meadowbrook LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003367

City Of Novi,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003367

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: September 25, 2024

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 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

MRC Meadowbrook LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003367

City Of Novi,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more

Page 4

MTT

Page 5

S

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

Page 1

*** Information herein deemed reliable but not guaranteed***

OAKLAND

County:

CITY OF NOVI

Jurisdiction:

Printed on

Parcel Number:

50-22-24-351-001

258,830C

330,100

204,400

125,700

2021

267,370C

350,270

214,360

135,910

2022

280,730C

361,760

219,060

142,700

2023

374,050S

374,050M

374,050

224,210

149,840

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit J971000, Issued 09/04/1997: TENANT ALTERATION 

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Commercial Local Cost Land Improvements

Description Rate Size % Good Arch Mult Cash Value

 ASPH PKG SPACES 1,100.00 32 39 107 14,784

 Total Estimated Land Improvements True Cash Value = 14,784

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

COMMERCIAL COMMERCIAL 33977 SqFt 8.82000 100 299,677

 0.78 Total Acres Total Est. Land Value = 299,677

Land Value Estimates for Land Table 20100.COMMERCIAL

JMG 04/03/1997 INSPECTED

JL 05/13/2013 SKETCH DRA

STF 01/27/2015 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: City of Novi, County of 

Oakland, Michigan

Comments/Influences

T1N, R8E, SEC 24 N 128.94 FT OF PARCEL

DESC AS PART OF SW 1/4 BEG AT PT DIST N

00-02-37 E 285.82 FT FROM SW SEC COR, TH

N 00-02-37 E 648.94 FT, TH N 89-36-54 E

262.09 FT, TH S 648.94 FT, TH S 89-36-54

W 262.58 FT TO BEG 0.78 AMN454B-1

Tax Description

MRC MEADOWBROOK LLC

5333 MCCAULEY DR STE 1018

Ypsilanti MI 48197

Owner's Name/Address

24520 MEADOWBROOK RD

Property Address

2024 Est TCV 748,109 TCV/TFA: 135.72

MAP #: 

P.R.E. 0% 

CLOSED

J971000

09/04/1997

TENANT ALTERATION

School: NOVI COMMUNITY SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: RM-1

Class: COMMERCIAL-IMPROV

0.0

NOT VERIFIED

17155-226

03-ARM'S LENGTH

WD

03/11/1997

550,000

H & S PROPERTIES L.L.C

JONES JANIS M

100.0

PROPERTY TRANSFER 

L58554-P845

03-ARM'S LENGTH

PTA

04/14/2023

630,000

MRC MEADOWBROOK LLC

H & S PROPERTIES L.L.C

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/05/2024

Page 2

Bsmnt Insul.

Thickness

 (40) Exterior Wall:

 (39) Miscellaneous:

 (14) Roof Cover:

 (13) Roof Structure: Slope=0 

Incandescent

Fluorescent

Mercury

Sodium Vapor

Transformer

Flex Conduit

Rigid Conduit

Armored Cable

Non-Metalic

Bus Duct

Few

Average

Many

Unfinished

Typical

X

Few

Average

Many

Unfinished

Typical

X

Fixtures:

Outlets:

 (11) Electric and Lighting:

Hand Fired

Boiler

Coal

Stoker

Gas

Oil

X

 (10) Heating and Cooling:

 (9) Sprinklers:

Urinals

Wash Bowls

Water Heaters

Wash Fountains

Water Softeners

Total Fixtures

3-Piece Baths

2-Piece Baths

Shower Stalls

Toilets

Few

None

Average

Typical

Many

Above Ave.

 (8) Plumbing:

 (7) Interior:

 (6) Ceiling:

 (5) Floor Cover:

 (4) Floor Structure:

 (3) Frame:

Block

Brick/Stone

Poured Conc

X

Footings

 (2) Foundation:

 (1) Excavation/Site Prep:

<<<<< Calculator Cost Computations >>>>>

 Class: D Quality: Average

Stories: 1 Story Height: 10 Perimeter: 413

Overall Building Height: 10

Base Rate for Upper Floors = 188.09

(10) Heating system: Package Heating & Cooling Cost/SqFt: 28.34 100%

Adjusted Square Foot Cost for Upper Floors = 216.43

Total Floor Area: 5,512 Base Cost New of Upper Floors = 1,192,962

 Reproduction/Replacement Cost = 1,192,962

Eff.Age:25 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 47 /100/100/100/47.0

 Total Depreciated Cost = 560,692

Unit in Place Items Rate Quantity Arch %Good Depr.Cost

 Canopy 32.54 152 1.07 47 2,487

ECF (OFFICE) 0.770 => TCV of Bldg: 1 = 433,648

 Replacement Cost/Floor Area= 217.39 Est. TCV/Floor Area= 78.67

 ** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Package Heating & Cooling 100

Heat#2: Package Heating & Cooling 0%

Ave. SqFt/Story: 5512

Ave. Perimeter: 413

Has Elevators:

 *** Basement Info ***

Area:

Perimeter:

Type: Finished Basement

Heat: Forced Air Furnace

 * Mezzanine Info *

Area #1:

Type #1: Office (No Rates)

Area #2:

Type #2: Office (No Rates)

 * Sprinkler Info *

Area:

Type: Average

Low

X

Ave.

Above Ave.

High

Construction Cost

Comments:

Overall Bldg

Height

10

Year Built

Remodeled

1985

1997

Depr. Table : 3%

Effective Age : 25

Physical %Good: 47

Func. %Good : 100

Economic %Good: 100

Class: D

Floor Area: 5,512

Gross Bldg Area: 5,512

Stories Above Grd: 1

Average Sty Hght : 10

Bsmnt Wall Hght 

Desc. of Bldg/Section: DENTIST OFFICE

Calculator Occupancy: Medical - Dental Clinics

*** Information herein deemed reliable but not guaranteed***

Commercial/Industrial Building/Section 1 of 1

Printed on

Parcel Number:

50-22-24-351-001

09/05/2024

Page 3

*** Information herein deemed reliable but not guaranteed***

Parcel Number: 50-22-24-351-001, Commercial/Industrial Building 1

Printed on

09/05/2024

Parcel 

Number: 

50-22-24-351-001, 

Commercial/Industrial Building 

1 

36.8" 

Ey 

¥ | Office - Dental Clinic 

1Sty- 10'H 

5512.8 sf 

5 

4 

) 

~N 

Canopy 

152.0 sf 

RN 

ad 

- 

3 

~N 

Slab 

9 

60.0 sf 

5' 

© 

NS 

h 

2 h 

- 

4 

[2.1 

7] 

3 

3 

36.8" 

24464 MEADOWBROOK 

Sketch by Apex Sketch 

*** 

Information herein deemed reliable 

but 

not guaranteed***

Page 4

Valuation Report

DB:

Novi City 2024

09/05/2024

03:21 PM

 374,050 374,050 374,050 294,760 374,050 0

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 12,290 0 0 93,320 0

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 361,760 361,760 361,760 280,730 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 135.72, Most recent sale 04/14/2023 for 630,000

2024 Est. T.C.V. 50-22-24-351-001 = 748,109

Total Estimated True Cash Value of Commercial/Industrial Buildings = 433,648

 Replacement Cost/Floor Area= 217.39 Est. TCV/Floor Area= 78.67

ECF (OFFICE) 0.770 => TCV of Bldg: 1 = 433,648

 Canopy 32.54 152

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003367

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Novi (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

Jan

M.I.

C

Last Name

Ziozios

Firm Name (if any)

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

45175 Ten Mile Rd

City or Town

Novi

State

Michigan

ZIP Code

48375

Telephone Number

248-347-0485

Fax Number

248-735-5683

E-mail Address

jziozios@cityofnovi.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

The City of Novi believes the subject property is assessed accurately and uniformly and will present evidence of the same.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

50-22-24-351-001

Classification of Property:

Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

374,050

Current Taxable Value as established by the BOR:

374,050

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

748,109

Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value.

374,050

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Jan Ziozios

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

TranInfo:4606 

 257399%3-1 

Chic: 

160 

Ant: $250.00 

1D: 

MRC MEADDWEROOK LLC 

STATE OF MICHIGAN 

06/28/24 Za 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. 

If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

Last Name/Company Name 

MRC Meadowbrook LLC 

First Name 

M.I 

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

5333 McAuley Drive ,Rm 1018 

City or Town 

State 

ZIP Code 

Ypsilanti 

MI 

48197-1093 

Fax Number 

Telephone Number 

313-717-4446 

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

atewari@michretina.com 

First Name 

Last Name 

Dan 

Stewart 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

M.1 

Firm Name (if any) 

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

1310 S. Main Street, Suite 12 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48104 

Telephone Number 

Fax Number 

734-649-5064 

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

dan.stewart@svn.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (eneck 

ai that apply) 

True Cash and Taxable Value 

[J poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

The Subject Property was listed for sale in 2022 and heavily marketed to prospective buyers 

by Friedman Real Estate, a respected local commercial real estate brokerage. Friedman 

received numerous purchase offers on behalf of the owner, however none were satisfactory 

until our offer of $630,000 was accepted in 2023 after being on market for many months. Our 

contention is that market forces have accurately established the "true cash value" to be 

$630,000. 

Further, we obtained an appraisal (enclosed) from a MAI appraiser with 

Professional Valuation Services LLC prior to our purchase which further established the 

market value to be $630,000. 

Lastly, with appropriate disclosure from the owner that the highest paying tenant was 

scheduled to vacate, the projected Net Operating Income at time of purchase was 

appropriately $27,000, further dampening buyer demand and property value. 

We respectively request that the 2024 Taxable and Assessed Value be established at 

$315,000. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O Neo 

{£ Yes, check which BOR you attendad AND attach the BOR decision; 

[14 Maret 

[1 auty 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 65)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

*Use the multiple parcel form for additional, contiguous parcels. 

Section 7: Valuation Information 

Parcet identification Number: 

50-22-24-351-001 

Trassification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Gurrent Assessed Value (also known as State Equalized Value) as estanlished by the BOR: 

$374,050 

Current Taxable Value as established by the BOR: 

$374,050 

What do you believe isthe fair mar ket value {also known as True Cash Value)? 

$630,000 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

$315,000 

If you belleve the Taxable Value differs from your con 

enter your contention of Taxable Value. 

tention of Assessed Value, 

t of Treasury may appeal this issue to the Tribunal* 

Section 8: Classification Information *only the ti Dep’ 

Parcel Identification Number: 

50-22-24-351-001 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Agricultural 

Commercial 

What do you believe Is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentlat 

 Timber-Cutover 

Developmental 

Utility 

{check one) 

if improved property, how is tl 

Office 

It improved property, for What use was the property designed? 

{Office 

he property currently being used?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at toast 50% as of the date of the filing of this petition? 

a Yas 

No 

Are you appealing ONLY the dental of a Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

No 

1f you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Vaiue in contention. 

{f you are

Page 5

2024

Page 6

Sel

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

MRC Meadowbrook LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003367

City Of Novi,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 4, 2024

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 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

MRC Meadowbrook LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003367

City Of Novi,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 4, 2024

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

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

TranInfo:4606 

 257399%3-1 

Chic: 

160 

Ant: $250.00 

1D: 

MRC MEADDWEROOK LLC 

STATE OF MICHIGAN 

06/28/24 Za 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

DIRECTOR 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. 

If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

Last Name/Company Name 

MRC Meadowbrook LLC 

First Name 

M.I 

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

5333 McAuley Drive ,Rm 1018 

City or Town 

State 

ZIP Code 

Ypsilanti 

MI 

48197-1093 

Fax Number 

Telephone Number 

313-717-4446 

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

atewari@michretina.com 

First Name 

Last Name 

Dan 

Stewart 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

M.1 

Firm Name (if any) 

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

1310 S. Main Street, Suite 12 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48104 

Telephone Number 

Fax Number 

734-649-5064 

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

dan.stewart@svn.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (eneck 

ai that apply) 

True Cash and Taxable Value 

[J poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

The Subject Property was listed for sale in 2022 and heavily marketed to prospective buyers 

by Friedman Real Estate, a respected local commercial real estate brokerage. Friedman 

received numerous purchase offers on behalf of the owner, however none were satisfactory 

until our offer of $630,000 was accepted in 2023 after being on market for many months. Our 

contention is that market forces have accurately established the "true cash value" to be 

$630,000. 

Further, we obtained an appraisal (enclosed) from a MAI appraiser with 

Professional Valuation Services LLC prior to our purchase which further established the 

market value to be $630,000. 

Lastly, with appropriate disclosure from the owner that the highest paying tenant was 

scheduled to vacate, the projected Net Operating Income at time of purchase was 

appropriately $27,000, further dampening buyer demand and property value. 

We respectively request that the 2024 Taxable and Assessed Value be established at 

$315,000. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O Neo 

{£ Yes, check which BOR you attendad AND attach the BOR decision; 

[14 Maret 

[1 auty 

[J December 

if No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 65)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

*Use the multiple parcel form for additional, contiguous parcels. 

Section 7: Valuation Information 

Parcet identification Number: 

50-22-24-351-001 

Trassification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Gurrent Assessed Value (also known as State Equalized Value) as estanlished by the BOR: 

$374,050 

Current Taxable Value as established by the BOR: 

$374,050 

What do you believe isthe fair mar ket value {also known as True Cash Value)? 

$630,000 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

$315,000 

If you belleve the Taxable Value differs from your con 

enter your contention of Taxable Value. 

tention of Assessed Value, 

t of Treasury may appeal this issue to the Tribunal* 

Section 8: Classification Information *only the ti Dep’ 

Parcel Identification Number: 

50-22-24-351-001 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Agricultural 

Commercial 

What do you believe Is the property’s classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residentlat 

 Timber-Cutover 

Developmental 

Utility 

{check one) 

if improved property, how is tl 

Office 

It improved property, for What use was the property designed? 

{Office 

he property currently being used?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at toast 50% as of the date of the filing of this petition? 

a Yas 

No 

Are you appealing ONLY the dental of a Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

No 

1f you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Vaiue in contention. 

{f you are

Page 5

2024

Page 6

Sel

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.