Record Finder / 26-001477-TT
Michigan
Np Clintonvilla Mhc LLC Petitioner Vs. Township Of Independence Respondent
- Petitioner
- Np Clintonvilla Mhc LLC
- Respondent
- Township Of Independence
Case overview
- Docket number
- 26-001477-TT
- Status
- Default Respondent
- CaseType
- ET Property
- Division
- ET
- County
- Oakland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Appearance | Not recorded | Not recorded | 09/30/2026 | Not recorded | Download |
| 6 | Documentation | Not recorded | Not recorded | 09/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 09/30/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/15/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/13/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 08/13/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Appearance Learman MTT 26-001477 2026.09.30.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL NP CLINTONVILLA MHC, LLC, Petitioner, Case No. 26-001477-TT Parcel ID: J-08-35-426-008 v. CHARTER TOWNSHIP OF INDEPENDENCE, Respondent. Sarah R. Belloli Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.Belloli@Ryan.com THE KELLY FIRM, PLC Daniel J. Kelly (P41315) Zachary Learman (P71005) Attorneys for Respondent 512 E. 11 Mile Road Royal Oak, MI 48067 (248) 655-7025 dan@kellyfirmpc.com zack@kellyfirmpc.com APPEARANCE The undersigned hereby enters their appearance as attorney for the Township of Independence in the above-entitled cause. Respectfully submitted, THE KELLY FIRM, PLC Attorneys for Respondent /s/ Zachary Learman Zachary Learman (P71005) The Kelly Firm, PLC Attorneys for the Township of Orion 512 E. 11 Mile Road Royal Oak, MI 48067 Dated: September 30, 2026 (248) 655-7025
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PROOF OF SERVICE The undersigned states that on September 30, 2026, she electronically filed Respondent's Appearance, and this Proof of Service with the Michigan Tax Tribunal via the Tribunal's E-filing System and served a copy upon Representative for Petitioner via electronic mail to Petitioner’s address at Sarah.Belloli@Ryan.com. /s/ Julian Slavsky Julian Slavsky
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Answer Affirmative Defense & POS MTT 26-001477 2026.09.30.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL NP CLINTONVILLA MHC, LLC, Petitioner, Case No. 26-001477-TT Parcel ID: J-08-35-426-008 v. CHARTER TOWNSHIP OF INDEPENDENCE, Respondent. Sarah R. Belloli Representative for Petitioner 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.Belloli@Ryan.com THE KELLY FIRM, PLC Daniel J. Kelly (P41315) Zachary Learman (P71005) Attorneys for Respondent 512 E. 11 Mile Road Royal Oak, MI 48067 (248) 655-7025 dan@kellyfirmpc.com zack@kellyfirmpc.com RESPONDENT’S ANSWER TO PETITION, AFFIRMATIVE DEFENSES, AND PROOF OF SERVICE NOW COMES the Respondent, CHARTER TOWNSHIP OF INDEPENDENCE, by its attorneys, THE KELLY FIRM, PLC, and for its answer to the Entire Tribunal Property Tax Petition, states as follows: 1. In response to paragraph 1, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 2. In response to paragraph 2, Respondent admits the allegations contained therein. 3. In response to paragraph 3, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs.
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4. In response to paragraph 4, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 5. In response to paragraph 5, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 6. In response to paragraph 6, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 7. In response to paragraph 7, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 8. In response to paragraph 8, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 9. In response to paragraph 9, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 10. In response to paragraph 10, Respondent admits the allegations contained therein. 11. In response to paragraph 11, Respondent admits the allegations contained therein. 12. In response to paragraph 12, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 13. In response to paragraph 13, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 14. In response to paragraph 14, Respondent admits the allegations contained therein. 15. In response to paragraph 15, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 16. In response to paragraph 16, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs.
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17. In response to paragraph 17, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 18. In response to paragraph 18, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 19. In response to paragraph 19, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. 20. In response to paragraph 20, Respondent neither admits nor denies same for lack of sufficient information and leave Petitioner to its proofs. AFFIRMATIVE DEFENSES NOW COMES the Respondent, CHARTER TOWNSHIP OF INDEPENDENCE, by its attorneys, THE KELLY FIRM, PLC, and files the following Affirmative Defenses in support of its Answer to the Petition: 1. The facts as alleged by the Petitioner do not establish mutual mistake of fact. 2. Petitioner has failed to allege specific and sufficient facts upon which the mode and method of appraising property fails to conform with mode and method applied to all other properties in the community. 3. Petitioner has failed to show that any fact other than fifty percent (50%) was applied to the true cash value of the property. 4. Petitioner’s claim, if prevailed upon, would create a windfall for Petitioner and create a burden upon the Township, schools, County taxes, and other property owners in the community.
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5. Petitioner is asking this Honorable Tribunal to make an underassessment based upon an arbitrary basis. 6. A levy of all taxes is required to be made based upon the assessment of fifty percent (50%) of true cash value as ultimately determined by the process of County and State equalization. 7. Respondent reserves the right to file additional Affirmative Defenses as may become apparent in this case. Dated: September 30, 2026 Respectfully submitted, /s/ Zachary Learman Zachary Learman (P71005) The Kelly Firm, PLC Attorneys for the Township of Independence 512 E. 11 Mile Road Royal Oak, MI 48067 (248) 655-7025 PROOF OF SERVICE The undersigned states that on September 30, 2026, she electronically filed Respondent's Answer to Petition, Affirmative Defenses, and this Proof of Service with the Michigan Tax Tribunal via the Tribunal's E-filing System and served a copy upon Representative for Petitioner via electronic mail to Petitioner’s address at Sarah.Belloli@Ryan.com. /s/ Julian Slavsky Julian Slavsky
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001477 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Documentation Attachment File Name: Answer Affirmative Defense & POS MTT 26-001477 2026.09.30 Document Type: Appearance Attachment File Name: Appearance Learman MTT 26-001477 2026.09.30 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Order_Holding_Party_in_Default.2026-09-30_08-57-59.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 NP Clintonvilla MHC LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001477 Township Of Independence, 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. 26-001477 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 NP Clintonvilla MHC LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-001477 Township Of Independence, 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 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. 26-001477 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
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26-001477.pdfRead complete document text →
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101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 RECEIVED July 13, 2026 JUL 15 State of Michigan Treasurer 2026 Treasury Building, 430 West Allegan Street MICH Lansing, MI 48922 IGAN TAX TRIBUNAL Re: NP Clintonvilla MHC, LLC. v Independence Charter Township MTT Docket No.: 26-001477 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter: Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number, If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC ce: State of Michigan Treasurer Clarkston Community School District Oakland County Equalization Director Oakland County Clerk Independence Charter Township Assessor Independence Charter Township Clerk Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL NP Clintonvilla MHC, LLC., MTT Docket No.: 26-001477 Petitioner, v Independence Charter Township, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: ViA CERTIFIED MAIL. Independence Charter Township Assessor: Independence Charter Township Assessor, 6483 Waldon Center Dr, Clarkston, MI 48346 Independence Charter Township Clerk: Independence Charter Township Clerk , 6483 Waldon Center Dr, Clarkston, MI 48346 VIA FIRST-CLASS MAIL Oakland County Equalization Director: Oakland County Equalization Division, 250 Elizabeth Lake Rd, Ste 1200W, Pontiac, MI 48341 Oakland County Clerk: Oakland County Clerk, 1200 N Telegraph Rd, Pontiac, MI 48341 Clarkston Community School District — School Board Secretary: Clarkston Community School District, 6389 Clarkston Rd, Clarkston, MI 48346-1613 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as required by the Tribunal’s service rules. /s/ Joan Kleiner Joan Kleiner July 13, 2026
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101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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MTT_ET_Petition_NP Clintonvilla MHC_ LLC__TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR NP Clintonvilla MHC, LLC., Petitioner(s) v Independence Charter Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: J -08-35-426-008 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
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MTT Docket No. ____________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 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): N/A 10. The property or properties at issue are located in Oakland County. The property’s address is: 4851 Clintonville Rd, Clarkston, MI 48348 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Independence Charter Township 12. Petitioner’s legal residence or principal office address is: 38505 WOODWARD AVE, STE 275, BLOOMFIELD HILLS, MI 48304 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: 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $10,445,800 $5,222,900 $5,222,900 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,500,000 $4,750,000 $4,750,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $945,800 $472,900 $472,900 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. ____________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-26
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 NP Clintonvilla MHC, LLC. Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 4851 Clintonville Rd Clarkston
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48348 Taxing Authority (City or Township) Township Of Independence (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: J -08-35-426-008 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: 5222900 Current Taxable Value as established by the Board of Review: 5222900 What do you believe is the fair market value (also known as True Cash Value)? 9500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4750000 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.
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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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686978453 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-13_17-42-41.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 NP Clintonvilla MHC LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001477 Township Of Independence, 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 13, 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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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 NP Clintonvilla MHC LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001477 Township Of Independence, 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 13, 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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MTT_ET_Petition_NP Clintonvilla MHC_ LLC__TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR NP Clintonvilla MHC, LLC., Petitioner(s) v Independence Charter Township, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: J -08-35-426-008 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 201 Commercial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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
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MTT Docket No. ____________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): N/A 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): N/A 10. The property or properties at issue are located in Oakland County. The property’s address is: 4851 Clintonville Rd, Clarkston, MI 48348 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Independence Charter Township 12. Petitioner’s legal residence or principal office address is: 38505 WOODWARD AVE, STE 275, BLOOMFIELD HILLS, MI 48304 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: 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $10,445,800 $5,222,900 $5,222,900 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $9,500,000 $4,750,000 $4,750,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $945,800 $472,900 $472,900 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. ____________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101 West Big Beaver, Suite 945 Troy, Michigan 48084 Telephone Number: (313) 230-0104 Date: 2026-05-26
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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 NP Clintonvilla MHC, LLC. Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] 4851 Clintonville Rd Clarkston
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48348 Taxing Authority (City or Township) Township Of Independence (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: J -08-35-426-008 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: 5222900 Current Taxable Value as established by the Board of Review: 5222900 What do you believe is the fair market value (also known as True Cash Value)? 9500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4750000 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.
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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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052686978453 Supporting Waiver Documents:
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