Record Finder / 26-001627-TT
Michigan

Spirit Master Funding X LLC Petitioner Vs. Township Of Clinton Respondent

Petitioner
Spirit Master Funding X LLC
Respondent
Township Of Clinton

Case overview

Docket number
26-001627-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Macomb
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Motion for Abeyance was received.Not recordedNot recorded10/15/2026$50.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded09/22/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/20/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/20/2026Not recordedDownload
1A petition was received.PETNot recorded05/27/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

MI- Spirit Master Funding #24487 v. Clinton (Macomb County) - EM Hallahan L. encl. TY2026 MTT Joint .pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

SPIRIT MASTER FUNDING X LLC, 

 

 

 

Petitioner, 

 

v 

 

CLINTON TOWNSHIP, 

 

 

 

Respondent. 

 

 

 

 

MTT Docket No. 26-001627 

 

 

 

_____________________________________________________________________________/ 

 

BRUCE J. STAVITSKY 

STAVITSKY & ASSOCIATES LLC 

350 Passaic Avenue, Suite 102 

Fairfield, NJ 07004 

(973) 227-1912 

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 

 

_____________________________________________________________________________/ 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE 

PENDING MTT DOCKET NO. 25-002204 

 

The parties by and through their respective counsel state the following in support of the 

above captioned Motion: 

1. 

The above captioned appeal concerns the 2026 valuation of commercial property 

located in Macomb County. 

2. 

With the exception of the tax year at issue, the parties, property, and issues raised 

in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in 

MTT docket no. 25-002204—an appeal concerning the 2025 tax year.

Page 2

2 

 

3. 

The above captioned 2026 appeal is ready to be placed on a Prehearing General 

Call and Order of Procedure. 

4. 

However, as of the filing of the above captioned Motion, the 2025 reiteration 

(MTT docket no. 25-002204) has not yet been resolved. The 2025 reiteration is proceeding in 

accordance with the April 19-30, 2027 Prehearing General Call with valuation disclosures and 

prehearing statements due on December 21, 2026. Accordingly, the 2025 reiteration will likely 

not proceed to hearing until the spring of 2028 and a Final Opinion and Judgment will likely not 

be rendered until Fall 2029 at the earliest. 

5. 

A Final Opinion and Judgment from the Tribunal regarding MTT docket no. 25-

002204 could impact this 2026 appeal and the parties’ desire to proceed with this appeal. Thus, it 

could potentially be a waste of time and resources for the parties and the Tribunal to proceed 

with the above captioned appeal when the prior 2025 appeal remains pending. 

6. 

To proceed with this case before a resolution regarding MTT docket no. 25-

002204 has been reached would likely not constitute an efficient administration of justice. 

7. 

Proceeding with the above captioned appeal will require the parties and the 

Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the 

above captioned appeal in abeyance at this juncture before substantial time and resources have 

been spent—including, but not limited to, the preparation of prehearing statements and valuation 

disclosures—is in the interest of efficiency to all parties involved and judicial economy. 

8. 

As evidenced above, there is good cause for granting this joint Motion to hold the 

above captioned appeal in abeyance pending the resolution of its 2025 iteration, MTT docket no. 

25-002204.

Page 3

3 

 

WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the 

above captioned appeal in abeyance pending the resolution of MTT docket no. 25-002204. 

 

Respectfully submitted, 

/s/ Bruce J. Stavitsky_____________ 

 

/s/Laura M. Hallahan 

 

 

BRUCE J. STAVITSKY 

STAVITSKY & ASSOCIATES LLC 

350 Passaic Avenue, Suite 102 

Fairfield, NJ 07004 

(973) 227-1912 

 

Dated: October 14, 2026 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

 

 

Dated: October 14, 2026

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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: 26-001627

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Motion for Abeyance

Attachment File Name: MI- Spirit Master Funding #24487 v. Clinton (Macomb County) - EM 

Hallahan L. encl. TY2026 MTT Joint

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Spirit Master Funding X LLC - 2026 MTT Proof of Service.pdfRead complete document text →
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Page 1

I

GRETCHEN WHITMER

GOVERNOR

STATE op MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

Spirit Master Funding X, LLC

Petitioner(s)

MICHIGAN

 TAX TRIBUNAL

v

MTT Docket No. 26-001627

Township of Clinton

Respondent(s)

PROOF

 OF SERVICE

 FOR PROPERTY

 TAX PETITION

"To be filed after the Tribunal issues the Notice of Docket Number"

Lauren Denney 

STATES (113( 011 September 22, 2026

[Name of person serving/mailing

 petition]

 

[date of service]

served a copy of the Petition relative to the above-captioned

 matter upon:

[Provide

 name and address

 of the following

 entities]

he/she

I a "Elsiszeabsseothr

 &VcahwBart"zf,leMMdmaA"6,

 Assessor

40700 Romeo Plank Road, Clinton

 Township,

 MI48038

2. City Clerk or Township

 Supervisor/Clerk

 (via certified

 mair)

Paul Gieleghem,

 Township

 Supervisor

40700 Romeo Plank Road, Clinton

 Township,

 MI48038

3. County Equalization

 Director

 (via first class mail or personal

 service)

Kristen

 Sieloff,

 Macomb

 County

 Equalization

1 South Main Street 6th Floor. Mount

 Clemens

 MI 48043

4. County

 Clerk (via rirst class mail or personal

 service)

Anthony

 G. Forlini,

 County

 Clerk

40 N Main Street Mount

 Clemens

 MI 48043

5. Secretary

 of the local school board (via first class mail or personal

 service)

Kim Adlam,

 Executive

 Secretary

19120 Cass Avenue,

 Clinton

 Twp., MI48038

6. State Treasurer

 (via first class mail)

Michigan

 Department

 of Treasury,

 State Treasurer

430 W. Allegan

Hature of person who is se4idg/mailing copy]

Lauren Denney

[PrinUtype name of person serving/mailing

 copy]

MICHIGAN

 TAX TRIBUNAL

 611 W. OTTAWA

 ST., LANSING,

 Ml 48933 517-335-9760

Pa BOX 30232, LANSING,

 Ml 48909 Other Carriers:

 2407 N. GRAND RIVER AVE., LANSING,

 Ml 48906

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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: 26-001627

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: Spirit Master Funding X LLC - 2026 MTT Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Spirit Master Funding X LLC - 2026 Tax Petition.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

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.

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 

Spirit Master Funding X LLC

Township of Clinton Charter

16-11-05-201-004

X

201 (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

17500 Hall Road

Clinton, MI 48038

Township of Clinton Charter

Spirit Master Funding X LLC

Attn PM Dept #16695

11995 El Camino Real

San Diego, CA 92130

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

$8,537,400

$7,250,414

$17,074,800

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$9,500,000

$4,750,000

$4,750,000

$7,574,800

2026

$3,787,400

$2,500,414

The True Cash Value be reduced to $9,500,000.

The State Equalized Value and Taxable Value be reduced to $4,750,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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EntireTribunalCaseISPetition.pdfRead complete document text →
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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

Spirit Master Funding X LLC

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

11995 El Camino Real

Attn PM Dept #16695

City or Town

San Diego

State

California

ZIP Code

92130

Telephone Number

9732271912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J.

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

9732271912

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

bruce@proptaxappeal.net

 

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]

17500 Hall Road

Clinton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48038

Taxing Authority (City or Township)

Township Of Clinton (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:

16-11-05-201-004

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:

8537400

Current Taxable Value as established by the Board of Review:

7250414

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

9500000

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

4750000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787108194

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-20_07-16-15.pdfRead complete document text →
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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

Spirit Master Funding X LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001627

Township Of Clinton, 

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 20, 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

Page 2

Bruce J Stavitsky

Stavitsky & Associates LLC, Stavitsky & Associates 

LLC

350 Passaic Ave

Fairfield , NJ 07004

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Spirit Master Funding X LLC - 2026 Tax Petition.pdfRead complete document text →
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Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

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.

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 

Spirit Master Funding X LLC

Township of Clinton Charter

16-11-05-201-004

X

201 (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

17500 Hall Road

Clinton, MI 48038

Township of Clinton Charter

Spirit Master Funding X LLC

Attn PM Dept #16695

11995 El Camino Real

San Diego, CA 92130

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

$8,537,400

$7,250,414

$17,074,800

Market data inclusive of the sales comparison and income capitalization approaches.

2026

$9,500,000

$4,750,000

$4,750,000

$7,574,800

2026

$3,787,400

$2,500,414

The True Cash Value be reduced to $9,500,000.

The State Equalized Value and Taxable Value be reduced to $4,750,000.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Pliener sp 

omg 

[== 

4 

Printed Name of Petitioner's Authorized Representative 

or, if none, Petitioner: 

Bruce J. Stavitsky (Petitioner's Authorized Representative) 

one, Petitioner: 

Email Address: 

stavitsky@proptaxappeal.net & bruce@proptaxappeal.net 

Mailing Address: 

Stavitsky & Associates LLC 

350 Passaic Avenue, Suite 102 

Fairfield. NJ 07004 

Telephone Number: _ (973) 227-1912 

Date: 

5/ 257 J 26

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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

Spirit Master Funding X LLC

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

11995 El Camino Real

Attn PM Dept #16695

City or Town

San Diego

State

California

ZIP Code

92130

Telephone Number

9732271912

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

stavitsky@proptaxappeal.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Bruce

M.I.

J.

Last Name

Stavitsky

Firm Name (if any)

Stavitsky & Associates LLC

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

350 Passaic Avenue

Suite 102

City or Town

Fairfield

State

New Jersey

ZIP Code

07004

Telephone Number

9732271912

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

bruce@proptaxappeal.net

 

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]

17500 Hall Road

Clinton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48038

Taxing Authority (City or Township)

Township Of Clinton (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:

16-11-05-201-004

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:

8537400

Current Taxable Value as established by the Board of Review:

7250414

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

9500000

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

4750000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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/ Bruce J. Stavitsky

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787108194

Supporting Waiver Documents:

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