Roseville Holding 1 Inc, Petitioner Vs. City Of Roseville, 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 

Roseville Holding 1 Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002111 

 

City of Roseville, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002111 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%. 

 

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

 

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

 

 

 

 

 

 

 

 

By

 

 

Entered: September 17, 2025 

am 

 

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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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

ROSEVILLE HOLDING 1 INC. 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

\ 

Petitioner(s) 

MTT Docket No._25-002111 

CITY OF ROSEVILLE 

4. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

. 

The subject property is in 

Macomb 

County. 

Parcel Number: 08-14-03-301-009 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$2,644,700 

$2,644,700 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$2,250,000 

$1,125,000 

$1,125,000 

5. 

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

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

omitted property etc.) 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The refunds shall be made payable jointly to the Petitioner named herein and its Representative, Property 

Tax Reduction Services, LLC, and sent to Jay A. Schwartz, Property Tax Reduction Services, LLC, 

37887 W. 12 Mile Road, Suite B, Farmington Hills, MI 48331. Calculations of the refund amount shall also 

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

Page 2

MTT Docket No.A5+-002111 

Page 2 of 2 

be sent to Petitioner's Representative at the same address. FURTHER, all interest due hereunder is 

waived 

if, and only if, all refunds otherwise due are paid within 42 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including 

MCL 205.737. 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Jay A. Schwartz 

Printed Name:_Jay A. Schwartz 

Date: 

August 20, 2025 

Signature of Respondent's a 

i Tre ative: 

Printed Name:_Timothy D. Tomlinson (P48519) 

Date: 

_AUg 31, 2035

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

ROSEVILLE HOLDING 1 INC. 

LANSING 

DIRECTOR 

, 

MICHIGAN TAX TRIBUNAL 

\ 

Petitioner(s) 

MTT Docket No._25-002111 

CITY OF ROSEVILLE 

4. 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

. 

The subject property is in 

Macomb 

County. 

Parcel Number: 08-14-03-301-009 

. 

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

Form addressing all other parcels at issue.) 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

$2,644,700 

$2,644,700 

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

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2025 

$2,250,000 

$1,125,000 

$1,125,000 

5. 

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

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

omitted property etc.) 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

The refunds shall be made payable jointly to the Petitioner named herein and its Representative, Property 

Tax Reduction Services, LLC, and sent to Jay A. Schwartz, Property Tax Reduction Services, LLC, 

37887 W. 12 Mile Road, Suite B, Farmington Hills, MI 48331. Calculations of the refund amount shall also 

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

Page 2

MTT Docket No.A5+-002111 

Page 2 of 2 

be sent to Petitioner's Representative at the same address. FURTHER, all interest due hereunder is 

waived 

if, and only if, all refunds otherwise due are paid within 42 days of the entry of the consent 

judgment, however, otherwise interest shall be paid as provided in the Tax Tribunal Act, including 

MCL 205.737. 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

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

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

/s/ Jay A. Schwartz 

Printed Name:_Jay A. Schwartz 

Date: 

August 20, 2025 

Signature of Respondent's a 

i Tre ative: 

Printed Name:_Timothy D. Tomlinson (P48519) 

Date: 

_AUg 31, 2035

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

ROSEVILLE HOLDING 1 INC., 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 25-002111 

 

CITY OF ROSEVILLE, 

 

 

Respondent 

_______________________________/ 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, LYN ZAREM, state that on August 31, 2025, I served a copy of the 2025 Property Tax 

Petition (with noted docket number), relative to the above-captioned matter: 

By CERTIFIED MAIL, on: 

 

City of Roseville 

Assessing Department 

29777 Gratiot Avenue 

Roseville, Michigan 48066 

 

City of Roseville Clerk 

29777 Gratiot Avenue 

Roseville, Michigan 48066 

 

and FIRST-CLASS MAIL, on: 

 

Macomb County Director of Equalization 

1 South Main Street, 6th Floor 

Mount Clemens, Michigan 48043 

 

Macomb County Clerk 

120 North Main Street 

Mount Clemens, Michigan 48043 

 

School Board Secretary 

Roseville Community Schools 

18975 Church Street 

Roseville, Michigan 48066

Page 2

2 

 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that a statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ROSEVILLE HOLDING 

1 INC, 

Petitioner, 

vs. 

MTT Docket No. 25-002111 

CITY OF ROSEVILLE, 

Respondent. 

JAY A. SCHWARTZ 

TIMOTHY D. TOMLINSON (P48519) 

PROPERTY TAX REDUCTION SERV LLC 

YORK, DOLAN & TOMLINSON, P.C. 

37887 West Twelve Mile Road 

Attorneys for Respondent 

Suite B 

22600 Hall Road, Ste. 205 

Farmington Hills, MI 

4331 

Clinton Twp., MI 48036 

(248) 672-1922 

(586) 263-5050 

ischwartz(@propertytaxreductionservices.org 

ttomlinson@yorkdolanlaw.com 

RESPONDENT'S ANSWER TO PETITION 

(Entire Tribunal, 2025 Tax Year) 

NOW COMES Respondent, City of Roseville, by and through its attorneys, York, Dolan & 

Tomlinson, P.C., and in answer to Petitioner's Petition, states as follows: 

1. 

Respondent admits paragraph 1. 

2. 

Respondent admits paragraph 2. 

3. 

Respondent neither admits nor denies paragraph 3 being without sufficient 

information to form a reasonable belief thereto. 

4. 

Respondent neither admits nor denies paragraph 4 being without sufficient 

information to form a reasonable belief thereto. 

wi 

Respondent neither admits nor denies paragraph 5 being without sufficient 

information to form a reasonable belief thereto.

Page 2

6. 

Respondent admits paragraph 6. 

7. 

Respondent neither admits nor denies paragraph 7 being without sufficient 

information to form a reasonable belief thereto. 

8. 

Respondent neither admits nor denies paragraph 8 being without sufficient 

information to form a reasonable belief thereto. 

9. 

Respondent neither admits nor denies paragraph 9 being without sufficient 

information to form a reasonable belief thereto. 

10. 

Respondent admits paragraph 10. 

11. 

Respondent admits paragraph 11. 

12. 

Respondent neither admits nor denies paragraph 12 being without sufficient 

information to form a reasonable belief thereto. 

13. 

Respondent denies paragraph 13 because it is untrue, leaving Petitioner to its proofs. 

14. 

Respondent admits paragraph 14. 

15. 

Respondent neither admits nor denies paragraph 15 being without sufficient 

information to form a reasonable belief thereto. 

16. 

Respondent admits paragraph 16. 

17. 

Respondent denies paragraph 17 because it is untrue, leaving Petitioner to its proofs. 

18. 

Respondent denies paragraph 18 because it is untrue, leaving Petitioner to its proofs. 

19. 

Respondent denies paragraph 19 because it is untrue, leaving Petitioner to its proofs. 

20. 

Respondent denies paragraph 20 because it is untrue, leaving Petitioner to its proofs. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition, affirm the values as determined by Respondent, and award costs and attorney fees

Page 3

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

YORK, DOLAN & TOMLINSON, P.C. 

Av 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 205 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

Dated: August 25, 2025 

CERTIFICATE OF SERVICE 

Tho undersigned certifies that the foregoing instrument was 

r 

on all parties to the above cause to each ofthe aticimeys 

d lerein at thelr i 

es disclosed cr 

Picadings on 

9, Bs 

d 

” 

pl

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 - Respondent

MOAHR DOCKET NO. 25-002111

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Roseville (MACOMB)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

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

22600 Hall Rd

Ste 205

City or Town

Clinton Twp

State

Michigan

ZIP Code

48036

Telephone Number

586-263-5050

Fax Number

586-263-4763

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

ttomlinson@yorkdolanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ROSEVILLE HOLDING 

1 INC, 

Petitioner, 

vs. 

MTT Docket No. 25-002111 

CITY OF ROSEVILLE, 

Respondent. 

JAY A. SCHWARTZ 

TIMOTHY D. TOMLINSON (P48519) 

PROPERTY TAX REDUCTION SERV LLC 

YORK, DOLAN & TOMLINSON, P.C. 

37887 West Twelve Mile Road 

Attorneys for Respondent 

Suite B 

22600 Hall Road, Ste. 205 

Farmington Hills, MI 

4331 

Clinton Twp., MI 48036 

(248) 672-1922 

(586) 263-5050 

ischwartz(@propertytaxreductionservices.org 

ttomlinson@yorkdolanlaw.com 

RESPONDENT'S ANSWER TO PETITION 

(Entire Tribunal, 2025 Tax Year) 

NOW COMES Respondent, City of Roseville, by and through its attorneys, York, Dolan & 

Tomlinson, P.C., and in answer to Petitioner's Petition, states as follows: 

1. 

Respondent admits paragraph 1. 

2. 

Respondent admits paragraph 2. 

3. 

Respondent neither admits nor denies paragraph 3 being without sufficient 

information to form a reasonable belief thereto. 

4. 

Respondent neither admits nor denies paragraph 4 being without sufficient 

information to form a reasonable belief thereto. 

wi 

Respondent neither admits nor denies paragraph 5 being without sufficient 

information to form a reasonable belief thereto.

Page 2

6. 

Respondent admits paragraph 6. 

7. 

Respondent neither admits nor denies paragraph 7 being without sufficient 

information to form a reasonable belief thereto. 

8. 

Respondent neither admits nor denies paragraph 8 being without sufficient 

information to form a reasonable belief thereto. 

9. 

Respondent neither admits nor denies paragraph 9 being without sufficient 

information to form a reasonable belief thereto. 

10. 

Respondent admits paragraph 10. 

11. 

Respondent admits paragraph 11. 

12. 

Respondent neither admits nor denies paragraph 12 being without sufficient 

information to form a reasonable belief thereto. 

13. 

Respondent denies paragraph 13 because it is untrue, leaving Petitioner to its proofs. 

14. 

Respondent admits paragraph 14. 

15. 

Respondent neither admits nor denies paragraph 15 being without sufficient 

information to form a reasonable belief thereto. 

16. 

Respondent admits paragraph 16. 

17. 

Respondent denies paragraph 17 because it is untrue, leaving Petitioner to its proofs. 

18. 

Respondent denies paragraph 18 because it is untrue, leaving Petitioner to its proofs. 

19. 

Respondent denies paragraph 19 because it is untrue, leaving Petitioner to its proofs. 

20. 

Respondent denies paragraph 20 because it is untrue, leaving Petitioner to its proofs. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss the 

Petition, affirm the values as determined by Respondent, and award costs and attorney fees

Page 3

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

YORK, DOLAN & TOMLINSON, P.C. 

Av 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 205 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@yorkdolanlaw.com 

Dated: August 25, 2025 

CERTIFICATE OF SERVICE 

Tho undersigned certifies that the foregoing instrument was 

r 

on all parties to the above cause to each ofthe aticimeys 

d lerein at thelr i 

es disclosed cr 

Picadings on 

9, Bs 

d 

” 

pl

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 - Respondent

MOAHR DOCKET NO. 25-002111

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Roseville (MACOMB)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

York, Dolan & Tomlinson, P.C.

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

22600 Hall Rd

Ste 205

City or Town

Clinton Twp

State

Michigan

ZIP Code

48036

Telephone Number

586-263-5050

Fax Number

586-263-4763

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

ttomlinson@yorkdolanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Timothy D. Tomlinson

/s/

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

Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

ROSEVILLE HOLDING 1 INC,

CITY OF ROSEVILLE,

 08-14-03-301-009

 X

Commercial-Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

 

 

 

 

 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

Macomb

 31960 Little Mack Avenue, Roseville, Michigan 48066

City of Roseville

 31960 Little Mack Avenue, Roseville, Michigan 48066

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

Petitioner contends that the values for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

2025

$5,329,400

$2,644,700

$2,644,700

2025

 $1,500,000

 $750,000

$750,000

2025

 $3,829,400

 $1,914,700

 $1,914,700

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No.

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Roseville Holding 1 Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002111

City Of Roseville, 

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 12, 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

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________ 

Respondent(s) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

The property identified above is ___real ___personal. 

 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.) 

 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

 

 

 

 

 

6. 

The property identified above is classified as _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

ROSEVILLE HOLDING 1 INC,

CITY OF ROSEVILLE,

 08-14-03-301-009

 X

Commercial-Improved

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

 

 

 

 

 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

This appeal involves issues relating to the (check all that are applicable): 

________the property or properties’ true cash and taxable values 

________the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

Macomb

 31960 Little Mack Avenue, Roseville, Michigan 48066

City of Roseville

 31960 Little Mack Avenue, Roseville, Michigan 48066

 X

2025

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

Petitioner contends that the values for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

 

 

 

 

2025

$5,329,400

$2,644,700

$2,644,700

2025

 $1,500,000

 $750,000

$750,000

2025

 $3,829,400

 $1,914,700

 $1,914,700

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No.

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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

Roseville Holding 1 Inc

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

31960 Little Mack Avenue

City or Town

Roseville

State

Michigan

ZIP Code

48066

Telephone Number

2486721922

Fax Number

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

jschwartz@propertytaxreductionservices.org

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-672-1922

Fax Number

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

jschwartz@propertytaxreductionservices.org

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]

31960 Little Mack Avenue

Roseville

Michigan

48066

Taxing Authority (City or Township)

City Of Roseville (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:

08-14-03-301-009

Classification of Property: Real 

Commercial

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

2644700

Current Taxable Value as established by the Board of Review:

2644700

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

1500000

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

750000

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/ Jay A. Schwartz

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