Romulus Development LLC, Petitioner Vs. City Of Sterling Heights, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Romulus Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-001904

City Of Sterling Heights,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the 

answer being filed. Therefore,

IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 30, 2025

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

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

Romulus Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

MTT Docket No. 25-001904

City Of Sterling Heights,

Respondent.

ORDER GRANTING PETITIONER’S MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

has filed a Motion to Withdraw the appeal. Petitioner’s motion was filed prior to the 

answer being filed. Therefore,

IT IS ORDERED that Petitioner’s Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 30, 2025

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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

Romulus Development LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

MOAHR Docket No. 25-001904 

City of Sterling Heights, 

Respondent. 

________________________________________________________________________/ 

Joshua T. Shillair, Esq., (P72674) 

Of Colliers International 

Attorney for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

 

 

Assessor 

City of Sterling Heights Assessing 

40555 Utica Road 

Sterling Heights, MI 48313 

(586) 446-2340 

_________________________________________________________________________/ 

STIPULATION TO WITHDRAW APPEAL 

 

Now comes Petitioner, Romulus Development LLC, by and through their counsel, 

Joshua T. Shillair, Esq. of Colliers International and stipulates to withdraw its appeal. 

Signed: 

__/s/Joshua Shillair______ Date:_September 26, 2025_______ 

Joshua T. Shillair, Esq. Attorney for Petitioner 

 

 

 

Now comes Respondent, City of Sterling Heights, by and through its counsel and 

concurs and stipulates to the withdrawal of this appeal. 

 

Signed: 

 

_/s/ Marc D. Kaszubski 

_______ Date:____October 23, 2025__________ 

Marc D. Kaszubski, Esq. Attorney for Respondent City of Sterling heights

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 

Romulus Development LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001904 

 

City Of Sterling Heights, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on September 24, 2025, because Petitioner failed to file a 

Proof of Service-Petition form, indicating the docket number assigned by the Tribunal, 

signifying the service of the petition on all six parties in interest.1 Tribunal rules and 

forms are available on the Tribunal’s website at www.michigan.gov/taxtrib.2 Petitioner 

was required to cure the default within 14 days. Petitioner has had ample time to 

comply, yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify the dismissal of the case for failure to timely comply 

with this order.3 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file file a proof of service petition form, indicating the docket number 

assigned by the Tribunal, signifying the service of the petition on all six parties in 

interest, (2) file a Motion to Set Aside Default, and (3) pay the $50.00 fee required for 

the filing of the motion. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 

 

1 The order further stated, “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).” 

2 TTR 227. 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

4 “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

Page 2

MTT Docket No. 25-001904 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.5 

 

 

Entered: October 22, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

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). 

5 See also MCL 205.732.

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

Romulus Development LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001904

City Of Sterling Heights,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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.i 

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:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal Chair

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

i “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

Page 2

MTT Docket No. 25-001904

Page 2 of 4

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)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Romulus Development LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001904

City Of Sterling Heights,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to file proof evidencing service of the petition. See TTR 227. The 

Tribunal finds that placing Petitioner in default, rather than dismissal of this case, may 

effectuate the efficient administration of this appeal. As such, Petitioner must submit 

the proof of service within 14 days of the entry of this order. Tribunal rules and 

information on Entire Tribunal petitions can be found on our website at 

www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner 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.ii 

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:_______________________________

Entered: September 24, 2025

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 4

MTT Docket No. 25-001904

Page 4 of 4

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)

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

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Romulus Development LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Sterling Heights, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Sterling Heights Assessing 

40555 Utica Road 

Sterling Heights, MI 48313 

(586) 446-2340 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Romulus Development LLC, has the legal residence or 

principal office address of 7486 Lakeport St,PO Box 252451,West Bloomfield, MI 

48323. Petitioner is a party in interest with respect to property taxes on property parcel 

no(s). (hereinafter referenced as the Subject Property) 10-10-26-477-041. If the Subject 

Property in this petition includes more than one (1) real property tax parcel, the Subject 

Property’s tax parcels are contiguous. 

2. The Subject Property is located in Macomb County.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Sterling Heights Assessing of Macomb County, assesses and collects 

property taxes on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

13255 15 Mile Rd, Sterling Heights, MI 48312 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2025 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2025 

10-10-26-477-

041 

$4,393,000.00 

$2,196,500.00 

$2,196,500.0

0 

 

10. The 2025 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

10-10-26-477-

041 

$2,000,000.00 

$1,000,000.00 

$1,000,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

10-10-26-477-041 

$1,196,500.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/30/2025 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT

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

Romulus Development LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001904

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: July 30, 2025

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

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

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Romulus Development LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Sterling Heights, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Sterling Heights Assessing 

40555 Utica Road 

Sterling Heights, MI 48313 

(586) 446-2340 

 

 

 

_____________________________________________________________________________/ 

 

2025 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, Romulus Development LLC, has the legal residence or 

principal office address of 7486 Lakeport St,PO Box 252451,West Bloomfield, MI 

48323. Petitioner is a party in interest with respect to property taxes on property parcel 

no(s). (hereinafter referenced as the Subject Property) 10-10-26-477-041. If the Subject 

Property in this petition includes more than one (1) real property tax parcel, the Subject 

Property’s tax parcels are contiguous. 

2. The Subject Property is located in Macomb County.

Page 2

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Sterling Heights Assessing of Macomb County, assesses and collects 

property taxes on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2025 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

13255 15 Mile Rd, Sterling Heights, MI 48312 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2025 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2025 

10-10-26-477-

041 

$4,393,000.00 

$2,196,500.00 

$2,196,500.0

0 

 

10. The 2025 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

10-10-26-477-

041 

$2,000,000.00 

$1,000,000.00 

$1,000,000.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2025 

10-10-26-477-041 

$1,196,500.00 

 

13. Petitioner relies on the following specific facts to support the relief requested: Market 

sales and income data indicates that the subject property’s assessed value, state equalized 

value and taxable value exceed 50% of its actual market value. In addition, the cost less 

depreciation method Respondent utilizes to establish the Subject Property’s assessment at 

issue is not related to the Subject Property’s actual market value.

Page 4

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2025 assessed value, state equalized value and taxable value for the Subject 

Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner 

the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

COLLIERS INTERNATIONAL 

 

 

 

 

 

 

Representative for Petitioner 

 

 

 

 

 

 

 

By:_/s/ Joshua T. Shillair__Dated:05/30/2025 

 

 

 

 

 

 

Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

400 E 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com

Page 5

2025 Entire Tribunal Property Tax Petition & Proof of Service 

Romulus Development LLC v City of Sterling Heights 

Parcel Number: 10-10-26-477-041 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Romulus Development LLC

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

7486 Lakeport St,PO Box 252451

City or Town

West Bloomfield

State

Michigan

ZIP Code

48323

Telephone Number

248-420-0729

Fax Number

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

msy87@aol.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

Fax Number

248-226-1633

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

tax.efile@colliers.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

13255 15 Mile Rd

Michigan

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

10-10-26-477-041

Classification of Property: Real 

Commercial

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

2196500.00

Current Taxable Value as established by the Board of Review:

2196500.00

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

2000000.00

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

1000000.00

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Joshua Shillair

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.