Record Finder / 25-002184-TT
Michigan
Square Knot LLC, Petitioner Vs. City Of Detroit, Respondent
- Petitioner
- Square Knot LLC
- Respondent
- City Of Detroit
Case overview
- Docket number
- 25-002184-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 17 | Order of Dismissal | Not recorded | Not recorded | 09/17/2026 | Not recorded | Download |
| 16 | Motion to Withdraw Appeal was received. | Not recorded | Not recorded | 09/16/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 15 | Order Granting MTA | Not recorded | Not recorded | 06/30/2026 | Not recorded | Download |
| 14 | Motion to Amend Subsequent Year was received. | PET | Not recorded | 06/01/2026 | $200.00 | Download |
| 13 | Proof of Service of Misc Documents was received. | PET | Not recorded | 06/01/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 12 | Prehearing General Call | Not recorded | Not recorded | 02/17/2026 | Not recorded | Download |
| 11 | Order Setting Aside R Default | Not recorded | Not recorded | 10/15/2025 | Not recorded | Download |
| 10 | Answer was received | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 9 | ET Case Info Sheet | Not recorded | Not recorded | 10/06/2025 | Not recorded | Download |
| 8 | Order Holding Party in Default | Not recorded | Not recorded | 09/25/2025 | Not recorded | Download |
| 7 | Proof of service of petition was received. | PET | Not recorded | 07/01/2025 | Not recorded | Download |
| 6 | Petition has been verified | PET | 2 | 08/13/2025 | Not recorded | Download |
| 5 | Notice of Docket Number ET | Not recorded | Not recorded | 08/13/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 06/02/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 06/02/2025 | $400.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-09-17_07-21-32.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: September 17, 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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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 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By: /s/ Patricia L. Halm Entered: September 17, 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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Dismissal Joint 25-002184.pdfRead complete document text →
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STATE OF MICHIGAN MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SQUARE KNOT, LLC, Petitioner, Docket No. 25-002184 vs. CITY OF DETROIT, Respondent. Troy C. Otto (P67448) Mary Beth Cobbs (P40080) Fischer, Franklin & Ford Kevin C. Richard ( P43417) 24725 W. 12 Mile Road, Suite 230 City of Detroit Law Department Coleman A. Southfield, Michigan 48034 Young Municipal Center (313) 962-5210 2 Woodward Avenue, Suite 500 otto@fischerfranklin.com Detroit, Michigan 48226 (313) 237-3075 cobbm@detroitmi.gov STIPULATION TO DISMISS Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. /s/Troy C. Otto w/Consent /s/ Mary Beth Cobbs TROY C. OTTO (P67448) MARY BETH COBBS ( P40080 FISCHER, FRANKLIN & FORD KEVIN C. RICHARD (P43417) Attorneys for Petitioner Attorneys for Respondent Dated: 9/15/2026 Dated: September 15. 2026
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 25-002184 Is this case currently pending in the Small Claims Division? No Party Filing Document Joint Files Document Type: Motion to Withdraw Appeal Attachment File Name: Dismissal Joint 25-002184 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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MTA_Grant_Order.2026-06-30_14-03-42.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER GRANTING PETITIONER’S MOTION TO AMEND The Tribunal has reviewed the file in the above-captioned case and finds that a motion has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in this case to include the subsequent tax year. Respondent has not filed a response to the Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 205.735a and Petitioner has shown good cause to justify the granting of the motion. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that this order only grants the relief indicated above and does not find as true any allegations of fact or provide any other relief requested by the motion. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 30, 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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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 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER GRANTING PETITIONER’S MOTION TO AMEND The Tribunal has reviewed the file in the above-captioned case and finds that a motion has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in this case to include the subsequent tax year. Respondent has not filed a response to the Motion to Amend. More importantly, the motion is timely under MCL 205.737 and 205.735a and Petitioner has shown good cause to justify the granting of the motion. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that this order only grants the relief indicated above and does not find as true any allegations of fact or provide any other relief requested by the motion. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 30, 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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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 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No. 25-002184 City of
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25-002184 - Motion to Add Subsequent Tax Year.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Square Knot, LLC Petitioner, v MTT Docket No.: 25-002184 City of Detroit, Respondent, ______________________________________________________________________________ FISCHER, FRANKLIN & FORD CITY OF DETROIT LAW DEPARTMENT Troy C. Otto (P67448) Kevin C. Richard (P43417) Attorney for Petitioner Mary Beth Cobbs (P40080) 24725 W. 12 Mile Road, Suite 230 Attorney for Respondent Southfield, MI 48034 Coleman A. Young Municipal Center (313) 962-5210 2 Woodward Avenue, Suite 500 otto@fischerfranklin.com Detroit, MI 48226 313-237-3061 cobbm@detroitmi.gov ______________________________________________________________________________ MOTION TO AMEND TO ADD SUBSEQUENT TAX YEAR Petitioner, by its attorneys, for its Motion states as follows: 1. The case involves a commercial property commonly known as 642 W. Forest, located in the City of Detroit, County of Wayne, State of Michigan, Parcel Number 04000986. 2. This appeal is pending for the 2025 tax year and the Petitioner requests to include the subsequent tax year assessment for the 2026 tax year pursuant to MCL 205.737 and Mich. Admin. Code R. 792.10219. 3. Counsel for the Respondent City of Detroit does not object to this proposed amendment. 4. The values for the property identified above as established by Respondent for 2026 are: $305,000 (Assessed Value); $19,555 (Taxable Value) and $610,000 (True Cash Value).
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5. Petitioner contends that the values for the property above are: $125,000 (Assessed Value); $19,555 (Taxable Value) and $250,000 (True Cash Value). WHEREFORE, Petitioner requests that the Entire Tribunal Property Tax Petition be amended to include the 2026 tax year. Respectfully submitted, By: ____________________ Troy C. Otto FISCHER, FRANKLIN & FORD 24725 W. 12 Mile Road, Suite 230 Southfield, MI 48034 (313) 962-5210 otto@fischerfranklin.com
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25-002184 -Proof of Service - Motion.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS BEFORE THE MICHIGAN TAX TRIBUNAL Square Knot, LLC Petitioner, v. MTT Docket No.: 25-002184 City of Detroit, Respondent, ______________________________________________________________________________ PROOF OF SERVICE It is hereby certified that on May 29, 2026, Petitioner’s Motion to Amend to Add Subsequent Tax Year, was served on the City of Detroit Law Department, by mailing a copy of the same via first-class certified mail to the following: City of Detroit Law Department Mary Beth Cobbs Coleman A. Young Municipal Center 2 Woodward Ave, Suite 500 Detroit, MI 48226 I declare under penalties of perjury that this Proof of Service has been examined by me and that its contents are true to the best of my information, knowledge, and belief. ______________________________ Troy C. Otto
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MITAT_SubsequentFiling.pdfRead complete document text →
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1 of 1 Docket #: 25-002184 Party Filing Document Party Filing Document: Petitioner Petitioner If 'other', Identify: File Document Type: fuFile:
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Prehearing_General_Call.2026-02-17_11-21-25.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF JANUARY 19 - 29, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Square Knot LLC, Petitioner, v City of Detroit, Respondent. MTT Docket No. 25-002184 Please be advised that 25-002184 has been placed on a two-week Prehearing General Call commencing January 19, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 25-002184 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by September 22, 2026. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by September 22, 2026. Witnesses, with the exception of rebuttal
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MT
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Order_Setting_Aside_R_Default.2025-10-15_15-20-26.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on September 25, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: October 15, 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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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 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that Respondent was held in default on September 25, 2025, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By_________________________________ Patricia L. Halm, Tribunal Chair Entered: October 15, 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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Answer Square Knot 25002184 642 Forest .pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL SQUARE KNOT, LLC Petitioner, v CITY OF DETROIT, Docket No. 25-002184 MTT Respondent. ________________________________________________________________________________/ ANSWER TO PROPERTY TAX PETITION Respondent, City of Detroit, by and through it undersigned counsel and for its Answer to this Petition states the following: 1. Respondent, City of Detroit, admits as true. 2. Respondent admits as true. 3. No response is required to the allegations in Paragraph 3. 4. No response is required to the allegations in Paragraph 4. 5. No response is required to the allegation in Paragraph 5. 6. Respondent admits as true. 7. No response is required to the allegation in Paragraph 7. 8. No response is required to the allegation in Paragraph 8. 9. No response is required to the allegation in Paragraph 9. 10. Respondent admits as true. 11. Respondent admits as true.
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2 12. Respondent, City of Detroit, neither admits nor denies as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegations and leaves Petitioner to its proofs. 13. Respondent admits that this appeal relates to issues of the property’s true cash and taxable values, but further states that these allegations lack merit. 14. Respondent admits as true. 15. Respondent, City of Detroit, admits as true. 16. Respondent, City of Detroit, admits as true. 17. Respondent neither admits nor denies as Respondent lacks sufficient knowledge or information to form a belief as to the truth of the allegations and leaves Petitioner to its proofs. 18. Respondent admits as true. 19. Respondent leaves Petitioner to its proofs as to any relief requested. 20. Respondent leaves Petitioner to its proofs as to any relief requested. Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition in this matter and award attorney fees and costs to Respondent. Dated: 10/3/2025 /s/Mary Beth Cobbs By: Mary Beth Cobbs ( P40080) Kevin C. Richard ( P 43417) Attorneys for Respondent City of Detroit Law Department 2 Woodward Ave., Ste. 500 Detroit, MI 48226 (313) 237-3075
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3 AFFIRMATIVE DEFENSES. NOW COMES Respondent, City of Detroit, and asserts the following Affirmative Defenses to the Petitioner’s claims: 1. Petitioner’s lacks standing and/or capacity to bring forth this Petition. 2. Petitioner’s claims may be barred by the applicable statute of limitations. 3. This Tribunal lacks subject matter jurisdiction. 4. Petitioner has failed to state a claim upon which relief can be granted. Wherefore, Respondent respectfully requests that this Honorable Tribunal dismiss the Petition in this matter and award attorney fees and costs to Respondent. Dated: 10/3/2025 /s/Mary Beth Cobbs By: Mary Beth Cobbs ( P40080) Kevin C. Richard ( P43417) Attorneys for Respondent City of Detroit Law Department 2 Woodward Ave., Ste. 500 Detroit, MI 48226 313.237.3075 cobbm@detroitmi.gov
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4 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL , SQUARE KNOT, LLC Petitioner, v CITY OF DETROIT, Docket No. 25-002184 -MTT Respondent.
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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.dad3b946-c2c1-4b3d-a494-e996183ccac2.pdfRead complete document text →
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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. 25-002184 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government City of Detroit (Wayne) 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 Mary Beth M.I. Last Name Cobbs Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2 Woodward Avenue Suite 500 City or Town Detroit State Michigan ZIP Code 48226 Telephone Number 313-237-3075 Fax Number 313-224-5505 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) cobbm@detroitmi.gov Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Mary Beth Cobbs /s/
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Order_Holding_Party_in_Default.2025-09-25_16-32-38.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: September 25, 2025 Patricia L. Halm, Tribunal Chair PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-002184 Page 2 of 6 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-002184 City of Detroit, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on
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MTT
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STA
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STATE OF MICHIGAN BEFORE THE MICHIGAN TAX TRIBUNAL Square Knot, LLC Petitioner, V MOAHR Docket No.: 25-002184 City of Detroit, Respondent, __________________________________________) PROOF OF SERVICE It is hereby certified that on June 5, 2025 the Notice of Docket Number and Entire Tribunal Property Tax Petition were served on the County Equalization Director for Wayne County, Wayne County Clerk, Secretary of Detroit School Board and Treasurer of State of Michigan by mailing a copy of the same via first-class mail to the following: County Equalization Director for Wayne County Wayne County Clerks Office 500 Griswold, 21st Fl Coleman A. Young Municipal Center Detroit, MI 48226-2831 2 Woodward Ave #201 & #207 Detroit, MI 48226 Vania Moore State of Michigan Treasurer Secretary to the Board of Education New Center One Fisher Building 3060 E. Grand Blvd 3011 W. Grand Blvd, 12th Floor Detroit, MI 48202 Detroit, MI 48202 State of Michigan Treasurer 430 W. Allegan St. Lansing, MI 48933 I declare under penalties of perjury that this Proof of Service has been examined by me and that its contents are true to the best of my information, knowledge, and belief. ______________________________ Troy C. Otto
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STATE OF MICHIGAN BEFORE THE MICHIGAN TAX TRIBUNAL Square Knot, LLC, Petitioner, V MOAHR Docket No.: 25-002184 City of Detroit, Respondent, __________________________________________) PROOF OF SERVICE It is hereby certified that on June 5, 2025, the Notice of Docket Number and Entire Tribunal Property Tax Petition were served on the City of Detroit Assessors Office and Detroit City Clerks Office by mailing a copy of the same via first-class certified mail to the following: City of Detroit – Assessors Office City of Detroit Clerk’s Office 2 Woodward Ave, Suite 130 2 Woodward Ave, Suite 200 Detroit, MI 48226 Detroit, MI 48226 I declare under penalties of perjury that this Proof of Service has been examined by me and that its contents are true to the best of my information, knowledge, and belief. ______________________________ Troy C. Otto
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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, v MOAHR Docket No. ___________ ______________________, Respondent. 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. 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): SQUARE KNOT, LLC CITY OF DETROIT 04000986 XXX N/A COMMERCIAL
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MOAHR Docket No. _________________ Page 2 of 4 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: _______________________________________ N/A N/A WAYNE 642 W. FOREST AVE. DETROIT, MI 48201 CITY OF DETROIT 642 W. FOREST AVE. DETROIT, MI 48201 XXXXXXXX 2025
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MOAHR 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
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MOAHR
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Square Knot LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-002184 City of Detroit, 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 13, 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 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, v MOAHR Docket No. ___________ ______________________, Respondent. 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. 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): SQUARE KNOT, LLC CITY OF DETROIT 04000986 XXX N/A COMMERCIAL
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MOAHR Docket No. _________________ Page 2 of 4 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: _______________________________________ N/A N/A WAYNE 642 W. FOREST AVE. DETROIT, MI 48201 CITY OF DETROIT 642 W. FOREST AVE. DETROIT, MI 48201 XXXXXXXX 2025
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MOAHR 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
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MOAHR
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.41acf5ed-b94f-4778-9439-f3c9e466d05b.pdfRead complete document text →
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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 SQUARE KNOT, LLC Home Address (No., Street, P.O. Box or Rural Route) 4470 Second Ave. City or Town Detroit State Michigan ZIP Code 48201 Telephone Number (313) 610-8086 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) scott@traffic-jam.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Troy M.I. C Last Name Otto Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 24725 W 12 Mile Rd Suite 230 City or Town Southfield State Michigan ZIP Code 48034 Telephone Number 313-962-5210 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) otto@fischerfranklin.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 642 W. FOREST AVE. Detroit Michigan 48201 Taxing Authority (City or Township) City of Detroit (Wayne) County Wayne 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.)
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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: 04000986 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 325000 Current Taxable Value as established by the Board of Review: 19041 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. 19041 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?
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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
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