The Bloch Group LLC, Petitioner Vs. Township Of Green Oak, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

The Bloch Group LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002162 

 

Green Oak Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

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

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

 

Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002162 

Page 2 of 2 

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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

 

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

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: February 3, 2026 

gc 

 

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

 

The Bloch Group LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002162 

 

 

 

 

 

 

 

 

Township of Green Oak, 

Respondent, 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal. 

 

2. 

Property Parcel No: 4716-26-200-010 

 

3. 

The subject property is in Livingston County. 

 

4. 

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

 

Board of Review are: 

 

Tax 

Year

Parcel ID Number 

True Cash 

Value

Assessed 

Value

Taxable 

Value

2025

4716-26-200-010

3,529,600

1,764,800

692,813

 

5. 

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

 

settlement purposes are: 

 

Tax 

Year

Parcel ID Number 

True Cash 

Value

Assessed 

Value

Taxable 

Value

2025

4716-26-200-010

2,000,000

1,000,000

692,813

 

6. 

If stipulation addresses tax years other than the tax year originally appealed 

 

or tax years added through motions to amend that have been granted by the

Page 2

MTT Docket No. _25-002162 

Consent Judgment, Page 2 of 2 

 

 

Tribunal, list the separate facts upon which the parties rely to invoke the 

 

Tribunal’s authority over those tax year or years (attach additional page if 

 

necessary): N/A 

 

7. 

List all reasons (with explanation) why the stipulation’s taxable value does 

 

not equal the prior year TV multiplied by the applicable inflation rate. (e.g. 

 

transfer of ownership, additions, losses, omitted property etc . . .) 

 

8. 

List separately any special terms or conditions being proposed by the parties 

 

that would affect the execution of this Consent Judgment including, but not 

 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

 

 additional page if necessary): 

 

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

______/s/ Steve Johnson___________________________________________ 

 

Printed Name:_Steve Johnson _______________________________ 

 

Date: _February 2, 2026___________________________________________ 

 

 

Signature of Respondent’s authorized representative: 

_____/s/ Jeremy J. Romer___________________________________________ 

 

Printed Name_Jeremy J. Romer_______________________________________ 

 

Date: _February 2, 2026_____________________________________________ 

 

[Consent Judgment will be prepared by the Tribunal.]

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS 

MICHIGAN TAX TRIBUNAL 

 

The Bloch Group LLC, 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002162 

 

 

 

 

 

 

 

 

Township of Green Oak, 

Respondent, 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal. 

 

2. 

Property Parcel No: 4716-26-200-010 

 

3. 

The subject property is in Livingston County. 

 

4. 

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

 

Board of Review are: 

 

Tax 

Year

Parcel ID Number 

True Cash 

Value

Assessed 

Value

Taxable 

Value

2025

4716-26-200-010

3,529,600

1,764,800

692,813

 

5. 

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

 

settlement purposes are: 

 

Tax 

Year

Parcel ID Number 

True Cash 

Value

Assessed 

Value

Taxable 

Value

2025

4716-26-200-010

2,000,000

1,000,000

692,813

 

6. 

If stipulation addresses tax years other than the tax year originally appealed 

 

or tax years added through motions to amend that have been granted by the

Page 2

MTT Docket No. _25-002162 

Consent Judgment, Page 2 of 2 

 

 

Tribunal, list the separate facts upon which the parties rely to invoke the 

 

Tribunal’s authority over those tax year or years (attach additional page if 

 

necessary): N/A 

 

7. 

List all reasons (with explanation) why the stipulation’s taxable value does 

 

not equal the prior year TV multiplied by the applicable inflation rate. (e.g. 

 

transfer of ownership, additions, losses, omitted property etc . . .) 

 

8. 

List separately any special terms or conditions being proposed by the parties 

 

that would affect the execution of this Consent Judgment including, but not 

 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

 

 additional page if necessary): 

 

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

______/s/ Steve Johnson___________________________________________ 

 

Printed Name:_Steve Johnson _______________________________ 

 

Date: _February 2, 2026___________________________________________ 

 

 

Signature of Respondent’s authorized representative: 

_____/s/ Jeremy J. Romer___________________________________________ 

 

Printed Name_Jeremy J. Romer_______________________________________ 

 

Date: _February 2, 2026_____________________________________________ 

 

[Consent Judgment will be prepared by the Tribunal.]

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

The Bloch Group, LLC, 

 

 

Petitioner, 

v. 

 

MTT Docket No. 25-002162 

 

Township of Green Oak, 

 

 

Respondent. 

 

MICHIGAN TAX APPEAL SERVICES 

Steve Johnson 

Representative for Petitioner 

436 N. Center Street 

Northville, MI 48167 

(248) 392-4342 

info@mitaxappeal.com 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Stephanie Simon Morita (P53864) 

Jeremy J. Romer (P77287) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

jromer@rsjalaw.com 

 

SUBSTITUTION OF COUNSEL 

TO: 

MICHIGAN TAX TRIBUNAL 

 

PLEASE TAKE NOTICE that JEREMY J. ROMER, of ROSATI, SCHULTZ, 

JOPPICH & AMTSBUECHLER, P.C. has this day been substituted in the above-captioned 

cause in the place and stead of STEPHANIE SIMON MORITA of ROSATI, SCHULTZ, 

JOPPICH & AMTSBUECHLER, P.C. as representative for Respondent, TOWNSHIP OF 

GREEN OAK, in the above cause. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

/s/ Jeremy J. Romer 

 

 

 

 

 

 

 

 

 

 

JEREMY J. ROMER (P77287) 

 

 

 

 

 

 

Attorney for Respondent, Township of Green Oak 

Dated: January 23, 2026

Page 2

2 

 

CONSENT 

TO: 

CLERK OF THE COURT 

 

I hereby consent that JEREMY J. ROMER be substituted in my place and stead as 

representative for Respondent, TOWNSHIP OF GREEN OAK, in the above cause. 

Respectfully submitted, 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

& AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Stephanie Simon Morita 

 

 

 

 

 

 

 

 

 

STEPHANIE SIMON MORITA (P53864) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

 

 

 

 

 

 

PROOF OF SERVICE 

 

The undersigned certified that a copy of the foregoing instrument was served 

upon all parties to the above cause to each of the attorneys and/or 

representatives of record herein by email on January 23, 2026. 

 

 

/s/ Dawn Hallman 

 

 

Dawn Hallman

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

The Bloch Group, LLC, 

 

 

Petitioner, 

v. 

 

MTT Docket No. 25-002162 

 

Township of Green Oak, 

 

 

Respondent. 

 

MICHIGAN TAX APPEAL SERVICES 

Steve Johnson 

Representative for Petitioner 

436 N. Center Street 

Northville, MI 48167 

(248) 392-4342 

info@mitaxappeal.com 

ROSATI, SCHULTZ, JOPPICH 

 & AMTSBUECHLER, P.C. 

Stephanie Simon Morita (P53864) 

Matthew C. Wayne (P80542) 

Attorneys for Respondent 

27555 Executive Drive 

Suite 250 

Farmington Hills, MI 48331-3550 

(248) 489-4100 

smorita@rsjalaw.com 

mwayne@rsjalaw.com 

 

Respondent's Answer to Petition 

 

 

NOW COMES Respondent, TOWNSHIP OF GREEN OAK, by and through its 

Attorneys, ROSATI, SCHULTZ, JOPPICH & AMTSBUECHLER, P.C. and for its Answer to 

the Petition, states as follows: 

1. 

As to the allegations contained in Paragraph 1 of the Petition, Respondent 

admits the same. 

2. 

As to the allegations contained in Paragraph 2 of the Petition, Respondent 

admits the same. 

3. 

As to the allegations contained in Paragraph 3 of the Petition, no allegation is 

made, so no response is necessary. 

4. 

As to the allegations contained in Paragraph 4 of the Petition, Respondent 

denies the same as untrue and because there are no personal property parcels under appeal.

Page 2

2 

 

5. 

As to the allegations contained in Paragraph 5 of the Petition, no allegation is 

made, so no response is necessary. 

6. 

As to the allegations contained in Paragraph 6 of the Petition, Respondent 

admits the same. 

7. 

As to the allegations contained in Paragraph 7 of the Petition, no allegation is 

made, so no response is necessary. 

8. 

As to the allegations contained in Paragraph 8 of the Petition, no allegation is 

made, so no response is necessary. 

9. 

As to the allegations contained in Paragraph 9 of the Petition, no allegation is 

made, so no response is necessary. 

10. 

As to the allegations contained in Paragraph 10 of the Petition, Respondent 

denies the same as untrue and because the property is located in Livingston County. 

11. 

As to the allegations contained in Paragraph 11 of the Petition, Respondent 

admits the same. 

12. 

As to the allegations contained in Paragraph 12 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

13. 

As to the allegations contained in Paragraph 13 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

14. 

As to the allegations contained in Paragraph 14 of the Petition, Respondent 

admits the same.

Page 3

3 

 

15. 

As to the allegations contained in Paragraph 15 of the Petition, no allegation 

is made, so no response is necessary. 

16. 

As to the allegations contained in Paragraph 16 of the Petition, Respondent 

admits the same. 

17. 

As to the allegations contained in Paragraph 17 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

18. 

As to the allegations contained in Paragraph 18 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

19. 

As to the allegations contained in Paragraph 19 of the Petition, Respondent 

denies as untrue that Petitioner is entitled to the relief requested. 

20. 

As to the allegations contained in Paragraph 20 of the Petition, Respondent 

neither admits nor denies the same for the reason Respondent is without sufficient 

knowledge to form a belief as to the truth thereof and therefore leaves Petitioner to its strict 

proofs. 

21. 

Respondent further states the ratio of the average level of assessment in 

relation to true cash value in the assessment district is 50%, and the equalization factor was 

uniformly applied in the assessment district for the year in question. 

WHEREFORE, Respondent, TOWNSHIP OF GREEN OAK, denies that Petitioners 

are entitled to the relief it seeks and respectfully requests that the Respondent's assessment 

and taxable value of the subject property be affirmed or increased, that Petitioners’ Petition

Page 4

4 

 

be dismissed with prejudice and that Respondent be granted costs and attorney fees so 

wrongfully sustained. 

 

 

 

 

 

 

Respectfully submitted, 

 

 

 

 

 

 

 

ROSATI, SCHULTZ, JOPPICH 

 

 

 

 

 

 

 & AMTSBUECHLER, P.C. 

 

 

 

 

 

 

 

/s/ Stephanie Simon Morita 

 

 

 

 

 

 

 

 

 

STEPHANIE SIMON MORITA (P53864) 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

27555 Executive Drive, Suite 250 

 

 

 

 

 

 

Farmington Hills, MI 48331 

 

 

 

 

 

 

(248) 489-4100 

Dated: October 9, 2025 

 

 

 

 

 

Affirmative Defenses 

 

 

For its further Answer to Petitioner's Petition and by way of its Affirmative Defenses, 

Respondent states as follows and demands an answer from Petitioner as to each: 

 

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. 

Petitioner fails to allege specific and

Page 5

5 

 

 

5.

Page 6

6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002162

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Green Oak (LIVINGSTON)

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

Stephanie

M.I.

Simon

Last Name

Morita

Firm Name (if any)

Rosati, Schultz, Joppich & Amtsbuechler, P.C. 

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

27555 Executive Drive

Suite 250

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-489-4100

Fax Number

248-489-1726

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

smorita@rsjalaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Stephanie S. Morita

/s/

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Page 1

“apm 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

The Bloch Group LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.25-002162 

Township of Green Oak 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Rebecca Adler 

states that on 

9/25/25 

he/she 

[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] 

1. 

Assessor (via certified mail): 

Christina Yaeger, Assessor, Green Oak Township Assessing Office, 10001 Silver Lake 

Road, Brighton, MI 48116 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City Clerk, Greek Oak Township Clerk's Office, 10001 Silver Lake Road, Brighton, MI 

48116 

3. 

County Equalization Director (via first class mail or personal service): 

Equalization Director, Livingston County Equalization Department, 304 E. Grand River 

Avenue, Howell, MI 48843 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Livingston County Clerk's Office, 200 E. Grand River Avenue, Howell, MI 48843 

5. 

Secretary of the local school board (via first class mail or personal service): 

School Board Secretary, South Lyon Community Schools, 345 South Warren St., 

South Lyon, MI 48178 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

/s/ Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

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

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

The Block Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002162

Township Of Green Oak,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

The Block Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002162

Township Of Green Oak,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

The Block Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002162

Township Of Green Oak,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

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.

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: _______________________________________

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):

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: _________________________________________________________________

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.

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: _______________________________________

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):

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: _________________________________________________________________

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

The Block Group LLC

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

422 N. Center St.

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

Fax Number

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

info@mitaxappeal.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Steve

M.I.

Last Name

Johnson

Firm Name (if any)

Michigan Tax Appeal Services

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

436 N Center St

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

Fax Number

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

info@mitaxappeal.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]

12660 Ten Mile Rd

South Lyon

Michigan

48178

Taxing Authority (City or Township)

Township Of Green Oak (LIVINGSTON)

County

Oakland

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

4716-26-200-010

Classification of Property: Real 

Commercial

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

1764800

Current Taxable Value as established by the Board of Review:

692813

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

1700000

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

850000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

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

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

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Steve Johnson

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