Record Finder / 26-002184-TT
Michigan
Pmk Services LLC Petitioner Vs. City Of Sterling Heights Respondent
- Petitioner
- Pmk Services LLC
- Respondent
- City Of Sterling Heights
Case overview
- Docket number
- 26-002184-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Proof of service of petition was received. | PET | Not recorded | 10/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/09/2026 | 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 | 09/09/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/01/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
POS 2184 N Dkt No & Petition 26-0914.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL PMK SERVICES, LLC Petitioner, MOAHR Docket No. 26-002184 v. Parcel No.: 10-10-17-226-041 CITY OF STERLING HEIGHTS, Respondent. ________________________________________________________________ CINDY RHODES VICTOR (P33613) The Victor Firm, PLLC 29777 Telegraph Road, Suite 2410 Southfield, Michigan 48034 (248) 905-3990 cvictor@victorfirm.com Attorneys for Petitioner ________________________________________________________________ PROOF OF SERVICE Cindy Rhodes Victor, counsel for Petitioner, states that on September 14, 2026, she sent the entire Tribunal Property Tax Petition, Notice of Docket Number, and this Proof of Service, to the following recipients via certified mail: Robin Palazzolo, City Assessor City of Sterling Heights Assessing Department 40555 Utica Road Sterling Heights, Michigan 48313 Melanie D. Ryska, City Clerk City of Sterling Heights City Clerk’s Office 40555 Utica Road Sterling Heights, Michigan 48313
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- 2 - I also hereby certify that on the 14th day of September, 2026, I mailed by first- class mail a true and correct copy of the Entire Tribunal Property Tax Petition, Notice of Docket Number and this Proof of Service, on the following: Kristen M. Sieloff, Director Macomb County Equalization Department 1 S. Main Street, 6th Floor Mount Clemens, Michigan 48043 Anthony G. Forlini Macomb County Clerk 120 N. Main Street Mount Clemens, Michigan 48043 Kelly Rankin, Secretary Utica Community Schools 11303 Greendale Sterling Heights, Michigan 48312 Rachael Eubanks, Treasurer Michigan Department of Treasury 430 W. Allegan Lansing, Michigan 48922 /s/ Cindy Rhodes Victor The Victor Firm, PLLC 29777 Telegraph Road, Suite 2410 Southfield, Michigan 48034 Dated: September 14, 2026 (248) 905-3990 cvictor@victorfirm.com Attorneys for Petitioner
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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: 26-002184 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: POS 2184 N Dkt No & Petition 26-0914 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition 26-0601.pdfRead complete document text →
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p=, 5 a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PMK SERVICES, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF STERLING HEIGHTS Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-17-226-042 (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 X 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 X__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 301-Industrial 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
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in MACOMB County. The property or properties’ address is: 40805 MOUND ROAD STERLING HEIGHTS MI 48310 The assessment or assessments at issue were established by the (applicable local governmental unit): STERLING HEIGHTS Petitioner's legal residence or principal office address is: 40805 MOUND ROAD STERLING HEIGHTS MI 48310 This appeal involves issues relating to the (check all that are applicable): X 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 orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 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): 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 3,641,600 1,820,800 628,373 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1,000,000 500,000 500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3,641,600 1,820,800 628,373 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal determine that the true cash value and taxable value as established by Respondent are incorrect as they are not based on the fair market value of the subject properties or comparable properties in the same area. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): (a) Respondent did not base the change in taxable value on the fair market value of the subject properties or comparable properties in the same area. (b) The assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of Petitioner's real property and are based upon the application of wrong principles. (c) The assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law.
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MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: /s/ Cindy R. Victor Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Cindy R Victor Email Address: cvictor@victorfirm.com Mailing Address: The Victor Firm, PLLC 29777 Telegraph Road, Suite 2410 Southfield MI 48034 Telephone Number: (248) 905-3990 Date: June 1, 2026
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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 PMK Services LLC Home Address (No., Street, P.O. Box or Rural Route) 40805 Mound Road City or Town Sterling Heights State Michigan ZIP Code 48310 Telephone Number 248-905-3990 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cvictor@victorfirm.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Cindy M.I. Rhodes Last Name Victor Firm Name (if any) The Victor Firm PLLC Address (No., Street, P.O. Box or Rural Route) 29777 Telegraph Road Suite 2410 City or Town Southfield State Michigan ZIP Code 48034 Telephone Number 248-905-3990 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cvictor@victorfirm.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] 40805 Mound Road Sterling Heights
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48310 Taxing Authority (City or Township) City Of Sterling Heights (MACOMB) County Macomb 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: 10-10-17-226-042 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1820800 Current Taxable Value as established by the Board of Review: 628373 What do you believe is the fair market value (also known as True Cash Value)? 1000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 500000 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/ Cindy Rhodes Victor Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187804111 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-09-09_11-52-31.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 PMK Services LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002184 City Of Sterling Heights, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: September 9, 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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Petition 26-0601.pdfRead complete document text →
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p=, 5 a STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PMK SERVICES, LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. CITY OF STERLING HEIGHTS Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 10-10-17-226-042 (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 X 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 X__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 301-Industrial 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
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MTT Docket No. Page 2 of 4 8. 10. 11. 12. 13. 14. 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): 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): The property or properties at issue are located in MACOMB County. The property or properties’ address is: 40805 MOUND ROAD STERLING HEIGHTS MI 48310 The assessment or assessments at issue were established by the (applicable local governmental unit): STERLING HEIGHTS Petitioner's legal residence or principal office address is: 40805 MOUND ROAD STERLING HEIGHTS MI 48310 This appeal involves issues relating to the (check all that are applicable): X 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 orloss? ___ Yes ___ No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 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): 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 3,641,600 1,820,800 628,373 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 1,000,000 500,000 500,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 3,641,600 1,820,800 628,373 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal determine that the true cash value and taxable value as established by Respondent are incorrect as they are not based on the fair market value of the subject properties or comparable properties in the same area. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): (a) Respondent did not base the change in taxable value on the fair market value of the subject properties or comparable properties in the same area. (b) The assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of Petitioner's real property and are based upon the application of wrong principles. (c) The assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent discriminate against Petitioner, its constitutional rights of uniformity, equal protection and due process of law.
Page 4
MTT Docket No. Page 4 of 4 Signature of Petitioner's Authorized Representative or, if none, Petitioner: /s/ Cindy R. Victor Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: Cindy R Victor Email Address: cvictor@victorfirm.com Mailing Address: The Victor Firm, PLLC 29777 Telegraph Road, Suite 2410 Southfield MI 48034 Telephone Number: (248) 905-3990 Date: June 1, 2026
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EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt
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 PMK Services LLC Home Address (No., Street, P.O. Box or Rural Route) 40805 Mound Road City or Town Sterling Heights State Michigan ZIP Code 48310 Telephone Number 248-905-3990 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cvictor@victorfirm.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Cindy M.I. Rhodes Last Name Victor Firm Name (if any) The Victor Firm PLLC Address (No., Street, P.O. Box or Rural Route) 29777 Telegraph Road Suite 2410 City or Town Southfield State Michigan ZIP Code 48034 Telephone Number 248-905-3990 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cvictor@victorfirm.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] 40805 Mound Road Sterling Heights
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48310 Taxing Authority (City or Township) City Of Sterling Heights (MACOMB) County Macomb 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: 10-10-17-226-042 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 1820800 Current Taxable Value as established by the Board of Review: 628373 What do you believe is the fair market value (also known as True Cash Value)? 1000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 500000 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/ Cindy Rhodes Victor Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26060187804111 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.