Nnn Reit LP C/O La Fitness #479 Petitioner Vs. City Of Royal Oak Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

NNN REIT LP c/o LA FITNESS #479, 

 

 

 

Petitioner, 

 

v 

 

CITY OF ROYAL OAK, 

 

 

 

Respondent. 

 

 

 

 

Docket No. 26-001624 

 

 

 

_____________________________________________________________________________/ 

 

BRUCE J. STAVITSKY 

STAVITSKY & ASSOCIATES LLC 

350 Passaic Avenue, Suite 102 

Fairfield, NJ 07004 

(973) 227-1912 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

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

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

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

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

reason that no allegations are set forth and, thus, no responsive pleading is required.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

4. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

5. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

8. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

9. 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

10. Respondent admits the allegations in Paragraph 10. 

 

11. Respondent admits the allegations in Paragraph 11. 

 

12. Respondent lacks the information and knowledge necessary to respond to the truth of 

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

 

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

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

 

14. Respondent acknowledges Petitioner identification of the 2026 tax year as being at 

issue but denies an issue with the identified tax year. 

 

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

that no allegations are set forth and, thus, no responsive pleading is required. 

 

16. The values for the property identified above as established by Respondent’s Board of 

Review are: 

 

Tax 

Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$12,466,440 

$6,233,220 

$6,141,270 

 

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

 

Tax 

Year 

True Cash Value 

State Equalized Value 

Taxable 

Value 

2026 

$12,466,440 

$6,233,220 

$6,141,270

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

 

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 

 

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

Petitioner’s contentions of value do not reflect accurate valuations for this property. In further 

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

not exceed the percentage for true cash value permitted by law, were correctly determined and 

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

of assessment are non-discriminatory and constitutional. 

 

20. Respondent denies the allegations in Paragraph 20 for the reason that the same are 

untrue. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted 

amounts, do not exceed the percentage for true cash value permitted by law, were correctly 

determined and are based upon correct application of proper principals, and the values and 

Respondent’s mode of assessment are non-discriminatory and constitutional. 

 

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

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

equalization, and award Respondent its costs and attorney fees. 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: October 20, 2026 

(248) 731-3089 

 

 

 

AFFIRMATIVE DEFENSES 

 

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

Page 4

Entire Tribunal Property Tax Answer 

Page 4 of 5 

 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

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

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

(1981). 

3. 

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

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

4. 

Petitioner has failed to allege specific and sufficient facts to establish fraud, error 

of law, discrimination, application of wrong principles, or illegality on the part of Respondent or 

its agents. 

5. 

Petitioner has failed to allege that

Page 5

Enti

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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. 26-001624

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Royal Oak (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

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302

Telephone Number

248-731-3089

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

mtt@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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Page 1

s

GRETCHEN WHITMER

GOVERNOR

STATE op MICHIGAN

DEPARTMENT

 OF LICENSING

 AND REGULATORY

 AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

NNN Reit LP c/o LA Fitness

 #4'7f9

Petitioner(s)

MICHIGAN

 TAX TRIBUNAL

V

MTT Docket No. 26-001624

City of Royal

 Oak

Respondent(s)

PROOF OF SERVICE FOR PROPERTY

 TAX PETITION

"To be filed afterthe Tribunal issues the Notice of Docket Number"

Lauren

 Denney

[Name of person serving/mailing

 petition]

states that on 

September 22, 2026

[date of service]

he/she

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 mai0:

Anthony

 Switkowski,

 City Assessor

203 S Troy Street, Royal Oak, MI 48067

2. City Clerk or Township

 Supervisor/Clerk

 (via certified mair):

Melanie

 Halas, City Clerk

203 S Troy Street, Royal Oak, MI48067

3. County Equalization

 Director (via first class mail or personal service):

Michael

 Lohmeier,

 Oakland County Bqualization

 Director

250 Elizabeth

 Lake Road, Suite 1000West,

 Pontiac, MI48341-0431

4. 

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

Lisa Brown, Clerk

1200 N. Telegraph

 Road, Department

 480, Pontiac, MI48341

5. 

Secretary

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

Maryanne

 VanHaitsma,

 Secretary

800 Devillen,

 Royal Oak, MI48073

6. State Treasurer

 (via first class mail):

Michigan Department

 of Treasury, State Treasurer

430 W. Allegan

ansing, Ml 48922

[Signature of person who is

Lauren

 Denney

ling copyl 

[PrinUtype name of person serving/mailing copy]

MICHIGAN

 TAX TRIBUNAL

 - 811 W. OTTAWA

 S-i., LANSING,

 Ml 48933 - 517-335-9760

Pa BOX 30232, LANSING,

 Ml 48909 - Other Carriers:

 2407 N. GRAND RIVER AVE., LANSING,

 Ml 48906

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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: 26-001624

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: NNN Reit LP c:o LA Fitness #479 - 2026 MTT Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

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 

NNN Reit LP c/o LA Fitness #479

City of Royal Oak

72-25-21-476-023

X

201 (Commercial-Improved)

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

25352 Woodward Avenue

Royal Oak, MI 48067

City of Royal Oak

450 S Orange Avenue, Suite 900

Orlando, FL 32801-3339

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

$6,233,220

$6,141,270

$12,466,440

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$7,750,000

$3,875,000

$3,875,000

$4,716,440

2026

$2,358,220

$2,266,270

The True Cash Value be reduced to $7,750,000.

The State Equalized Value and Taxable Value be reduced to $3,875,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

NNN Reit LP c/o LA Fitness #479

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

450 S Orange Avenue

Suite 900

City or Town

Orlando

State

Florida

ZIP Code

32801

Telephone Number

9732271912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J.

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

9732271912

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

bruce@proptaxappeal.net

 

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]

25352 Woodward Avenue

Royal Oak

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48067

Taxing Authority (City or Township)

City Of Royal Oak (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

72-25-21-476-023

Classification of Property: Real (check one)

Commercial (check one)

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

6233220

Current Taxable Value as established by the Board of Review:

6141270

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

7750000

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

3875000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787107133

Supporting Waiver Documents:

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

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

NNN Reit LP c/o LA Fitness #479, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001624

City Of Royal Oak, 

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

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

issuance of this notice evidencing the service of the petition. 

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

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

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

the notice may result in the dismissal of this case.

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

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

will result in Respondent being placed in default.

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

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

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

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 20, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

Bruce J Stavitsky

Stavitsky & Associates LLC, Stavitsky & Associates 

LLC

350 Passaic Ave

Fairfield , NJ 07004

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

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

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 

NNN Reit LP c/o LA Fitness #479

City of Royal Oak

72-25-21-476-023

X

201 (Commercial-Improved)

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

25352 Woodward Avenue

Royal Oak, MI 48067

City of Royal Oak

450 S Orange Avenue, Suite 900

Orlando, FL 32801-3339

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

$6,233,220

$6,141,270

$12,466,440

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$7,750,000

$3,875,000

$3,875,000

$4,716,440

2026

$2,358,220

$2,266,270

The True Cash Value be reduced to $7,750,000.

The State Equalized Value and Taxable Value be reduced to $3,875,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

NNN Reit LP c/o LA Fitness #479

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

450 S Orange Avenue

Suite 900

City or Town

Orlando

State

Florida

ZIP Code

32801

Telephone Number

9732271912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J.

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

9732271912

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

bruce@proptaxappeal.net

 

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]

25352 Woodward Avenue

Royal Oak

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48067

Taxing Authority (City or Township)

City Of Royal Oak (OAKLAND) 

County

Oakland

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

72-25-21-476-023

Classification of Property: Real (check one)

Commercial (check one)

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

6233220

Current Taxable Value as established by the Board of Review:

6141270

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

7750000

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

3875000

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787107133

Supporting Waiver Documents:

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