Rustam LLC Petitioner Vs. City Of Warren Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Z IN BAY CITY L.L.C. and 

Z ON HUDSON L.L.C., 

 

 

 

Petitioner, 

 

v 

 

CITY OF WARREN, 

 

 

 

Respondent. 

 

 

 

MTT Docket No. 26-001336 

Parcel No. 12-13-34-358-032 

 

_____________________________________________________________________________/ 

 

JAY A. SCHWARTZ 

PROPERTY TAX REDUCTION 

SERVICES LLC 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, MI 48331 

(248) 672-1922 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Warren, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

 

2. 

Respondent admits the allegations in Paragraph 2. 

 

3. 

Respondent neither admits nor denies the allegations from Paragraph 3 as no claim 

is made.

Page 2

2

4. 

Respondent neither admits nor denies the allegations from Paragraph 4 as no claim 

is made. 

5. 

Respondent neither admits nor denies the allegations from Paragraph 5 as no claim 

is made. 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

Respondent neither admits nor denies the allegations from Paragraph 7 as no claim 

is made. 

8. 

Respondent neither admits nor denies the allegations from Paragraph 8 as no claim 

is made. 

9. 

Respondent neither admits nor denies the allegations from Paragraph 9 as no claim 

is made. 

10. 

Respondent admits the allegations in Paragraph 10. 

 

11. 

Respondent admits the allegations in Paragraph 11. 

 

12. 

Respondent lacks knowledge or information sufficient to respond to the truth of the 

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

13. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies 

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

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year 

but denies any issue with said year. 

15. 

Respondent neither admits nor denies the allegations from Paragraph 15 as no claim 

is made. 

16. 

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

of Review are:

Page 3

3

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$372,000 

$186,000 

$186,000 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$372,000 

$186,000 

$186,000 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

 

19. 

Respondent acknowledges the relief requested by Petitioner in Paragraph 19 of the 

Petition but denies Petitioner is entitled to the requested relief due to the statements in the above 

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

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

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

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

20. 

Respondent denies the allegations in Paragraph 20 as they are untrue. Furthermore, 

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

the percentage for true cash value permitted by law, were correctly determined and are based upon 

correct application of proper principles, and the values and Respondent’s mode of assessment are 

non-discriminatory and constitutional. 

 

WHEREFORE, Respondent, City of Warren, requests the Tribunal dismiss the Petition, 

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

award Respondent its costs and attorney fees.

Page 4

4

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

Dated: October 3, 2026 

 

 

 

(248) 731-3089 

 

 

 

 

AFFIRMATIVE DEFENSES 

 

Respondent, City of Warren, asserts the following affirmative defenses: 

1. 

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

against Respondent and to support its claim for relief. 

2. 

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

property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 

3. 

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

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

4. 

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

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

its agents. 

5. 

Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other properties in 

Respondent’s taxing unit for the year in question. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the

Page 5

5

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the property’s taxable value is improper. 

7. 

Petitioner asks the Tribunal to grant it preference by application of a

Page 6

6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001336

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Warren (MACOMB)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Halahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road

Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302-2073

Telephone Number

2487313090

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

lhallahan@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Laura M. Hallahan

/s/

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

RUSTAM LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

Docket No. 26-001336 

 

 

 

 

 

 

 

 

 

 

CITY OF WARREN, 

 

 

 

 

 

 

 

 

Respondent. 

________________________________________/ 

 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, LYN ZAREM, state that on August 23, 2026, I served a copy of the 2026 Entire Tribunal 

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

By CERTIFIED MAIL on: 

 

City of Warren 

Assessing Department 

One City Square, Suite 310 

Warren, Michigan 48093 

 

City of Warren Clerk 

One City Square, Suite 205 

Warren, Michigan 48093 

 

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 

 

Secretary of Local School Board 

 

Warren Woods Public Schools 

 

12900 Frazho Road 

Warren, Michigan 48089

Page 2

2 

 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that the 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

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: 26-001336

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 re Petition (Rustam v Warren 26-001336) 8-23-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

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 

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. 

 

 

 

 

RUSTAM LLC,

CITY OF WARREN,

 12-13-34-358-032

 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

 8309 8 Mile Road

 Warren, Michigan 48089

 City of Warren

 2600 West Davison

 Detroit, Michigan 48238

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

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

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

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

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

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

 

 

 

 

 

 

20. 

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

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

$372,000

$186,000

 $186,000

2026

 $250,000

 $125,000

 $125,000

2026

 $122,000

 $61,000

 $61,000

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. _________________ 

Page 4 of 4 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized Representative

jschwartz@propertytaxreductionservices.org

Property Tax Reduction

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - 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

RUSTAM LLC

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

2600 West Davison

City or Town

Detroit

State

Michigan

ZIP Code

48238

Telephone Number

(248) 672-1922

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)

Property Tax Reduction Services, LLC

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

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

jschwartz@propertytaxreductionservices.org

 

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]

8309 8 Mile Road

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48089

Taxing Authority (City or Township)

City Of Warren (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:

12-13-34-358-032

Classification of Property: Real (check one)

Commercial (check one)

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

186000

Current Taxable Value as established by the Board of Review:

186000

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

250000

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

125000

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/ Jay A. Schwartz

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052486733323

Supporting Waiver Documents:

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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

Rustam LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001336

City Of Warren, 

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 7, 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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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

_____________________________ 

 

 

MICHIGAN TAX TRIBUNAL 

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. 

 

 

 

 

RUSTAM LLC,

CITY OF WARREN,

 12-13-34-358-032

 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

 8309 8 Mile Road

 Warren, Michigan 48089

 City of Warren

 2600 West Davison

 Detroit, Michigan 48238

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

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

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

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

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

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

 

 

 

 

 

 

20. 

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

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

$372,000

$186,000

 $186,000

2026

 $250,000

 $125,000

 $125,000

2026

 $122,000

 $61,000

 $61,000

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. _________________ 

Page 4 of 4 

 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized Representative

jschwartz@propertytaxreductionservices.org

Property Tax Reduction

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

RUSTAM LLC

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

2600 West Davison

City or Town

Detroit

State

Michigan

ZIP Code

48238

Telephone Number

(248) 672-1922

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)

Property Tax Reduction Services, LLC

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

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

jschwartz@propertytaxreductionservices.org

 

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]

8309 8 Mile Road

Detroit

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48089

Taxing Authority (City or Township)

City Of Warren (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:

12-13-34-358-032

Classification of Property: Real (check one)

Commercial (check one)

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

186000

Current Taxable Value as established by the Board of Review:

186000

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

250000

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

125000

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/ Jay A. Schwartz

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052486733323

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.