Thomson Reuters (Tax & Accounting) Inc. Petitioner Vs. Township Of Pittsfield 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 

Thomson Reuters (Tax & Accounting) Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000965 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000965 

Page 2 of 2 

 

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%, 

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

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

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. 

 

 

Entered: August 13, 2026 

 

 

 

 

By: /s/ Joshua M. Wease 

JMB 

 

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 TAX TRIBUNAL 

 

 

THOMSON REUTERS (TAX & ACCOUNTING) INC., 

 

 

Petitioner, 

MTT Docket No. 26-000965 

 

 

 

-vs- 

 

PITTSFIELD CHARTER TOWNSHIP, 

 

 

Respondent. 

_____________________________________________________________________________/ 

 

RYAN 

Sarah Belloli 

Authorized Representative for Petitioner 

101 West Big Beaver Road 

Suite 945 

Troy, MI 48084 

(313) 230-0104 

sarah.belloli@ryan.com 

 

 

SECREST WARDLE 

Alana E. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_____________________________________________________________________________/ 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the X Entire Tribunal OR Small Claims Division. 

 

2. 

Property Parcel No: L-12-28-210-011. 

 

3. 

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

Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

L-12-28-210-011 

$ 40,015,292 

$ 20,007,646 

$ 15,446,170 

 

4. 

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

purposes are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

L-12-28-210-011 

$ 28,160,920 

$ 14,080,460 

$ 14,080,460

Page 2

MTT Docket No. 26-000965 

Stipulation for Entry of Consent Judgment 

Page 2 of 2 

5.

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 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):

6.

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):

•

The parties agree that interest is waived on all refunds issued pursuant to this

stipulation as to all applicable jurisdictions. Payment will be made within 60 days.

•

The parties agree that the stipulation regarding the subject property’s assessed and

taxable values is strictly for settlement purposes only.

•

This stipulation constitutes the entire agreement between the parties, written or

otherwise, as to the property’s assessment(s) for the tax year(s) at issue.

•

Pay refund to: “Thomson Reuters (Tax & Accounting) Inc.”.

•

Refund check must be sent to: Thomson Reuters (Tax & Accounting) Inc., c/o Sarah

Belloli, Ryan, LLC, 101 West Big Beaver Road, Suite 945, Troy, MI 48084.

 /s/ Sarah R Belloli__ 

SARAH BELLOLI 

Representative for Petitioner 

101 West Big Beaver Road 

Suite 945 

Troy, MI 48084 

sarah.belloli@ryan.com 

Dated: August 7 , 2026 

 /s/ Alana E. Knox 

ALANA E. KNOX (P85859) 

Attorney for Respondent 

2600 Troy Center Drive, P.O. Box 5025 

Troy, Michigan 48007-5025 

(248) 851-9500

aknox@secrestwardle.com

Dated: August 7, 2026

[Consent Judgment will be prepared by the Michigan Tax Tribunal]

(10270872.1)

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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: 26-000965

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

Party Filing Document 

Respondent

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Thomson Reuters (Tax _ Accounting) Inc. 26-000965 Stipulation for Entry 

of Consent Judgment 8-7-26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

1

S E C R E S T W A R D L E 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

THOMAS REUTERS (TAX & ACCOUNTING) INC., 

 

 

Petitioner, 

MTT Docket No. 26-000965 

 

 

 

-vs- 

 

PITTSFIELD CHARTER TOWNSHIP, 

 

 

Respondent. 

_________________________________________________________________________________/ 

 

RYAN 

Sarah Belloli 

Authorized Representative for Petitioner 

101 West Big Beaver Road 

Suite 945 

Troy, MI 48084 

(313) 230-0104 

sarah.belloli@ryan.com 

 

SECREST WARDLE 

Alana E. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_________________________________________________________________________________/ 

 

 

RESPONDENT’S ANSWER TO PETITIONER’S 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

NOW COMES Respondent, PITTSFIELD CHARTER TOWNSHIP, by and through its 

attorneys, SECREST WARDLE, and for its Answer to Petitioner’s Entire Tribunal Property Tax 

Appeal Petition, states as follows: 

1. 

Answering paragraph 1, Respondent admits that the subject property’s parcel number 

is L-12-28-210-011. 

2. 

Answering paragraph 2, Respondent admits the allegations contained therein as it 

pertains to parcel L-12-28-210-011.

Page 2

2

S E C R E S T W A R D L E 

3. 

Answering paragraph 3, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

 4. 

Answering paragraph 4, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

5. 

Answering paragraph 5, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

6. 

Answering paragraph 6, Respondent admits that parcel L-12-28-210-011 is real 

property classified as 201 Commercial-Improved. Respondent neither admits nor denies the remainder 

of the allegations contained in paragraph 6 for lack of sufficient knowledge or information upon 

which to form a belief and leaves Petitioner to its proofs. 

7. 

Respondent neither admits nor denies the allegations contained in paragraph 7 for lack 

of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its proofs. 

8. 

Answering paragraph 8, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

9. 

Answering paragraph 9, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

10. 

Answering paragraph 10, Respondent admits that the parcel identified as L-12-28-210-

011 has a property address of 6300 Interfirst Dr., Saline, Michigan 48176, Washtenaw County. 

Respondent neither admits nor denies the remainder of the allegations contained in paragraph 10 for 

lack of sufficient knowledge or information upon which to form a belief and leaves Petitioner to its 

proofs. 

11. 

Answering paragraph 11, Respondent admits the same.

Page 3

3

S E C R E S T W A R D L E 

12. 

Answering paragraph 12, Respondent neither admits nor denies the allegations 

contained in paragraph 12 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs. 

13. 

Answering paragraph 13, Respondent neither admits nor denies the allegations 

contained in paragraph 13 for lack of sufficient knowledge or information upon which to form a belief 

and leaves Petitioner to its proofs. 

14. 

Answering paragraph 14, Respondent admits that the tax year at issue is 2026. 

15. 

Answering paragraph 15, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

16. 

Answering paragraph 16, Respondent admits that the subject property’s 2026 true cash, 

assessed and taxable values on the Respondent’s assessment roll are as follows: 

PARCEL NUMBER 

TRUE CASH VALUE

ASSESSED VALUE 

TAXABLE VALUE 

L-12-28-210-011 

$ 40,015,292 

 $ 20,007,646 

$ 15,446,170 

 

17. 

Answering paragraph 17, Respondent denies that the subject property’s 2026 true cash, 

state equalized and taxable values were no higher than: 

PARCEL NUMBER 

TRUE CASH VALUE

STATE EQUALIZED 

VALUE 

TAXABLE VALUE 

L-12-28-210-011 

$ 22,000,000 

$ 11,000,000 

$ 11,000,000 

 

18. 

Answering paragraph 18, Respondent neither admits nor denies the allegations 

contained in paragraph 18, for lack of sufficient knowledge or information upon which to form a 

belief and leaves Petitioner to its proofs.

Page 4

4

S E C R E S T W A R D L E 

19. 

Answering paragraph 19, Respondent denies that Petitioner is entitled to a reduction in 

the subject property’s 2026 true cash, state equalized, assessed and taxable values to the amounts set 

forth below: 

PARCEL NUMBER 

TRUE CASH VALUE

ASSESSED/STATE 

EQUALIZED VALUE 

TAXABLE VALUE 

L-12-28-210-011 

$ 18,015,292 

$ 9,007,646 

$ 4,446,170 

 

20. 

Answering paragraph 20 and subparagraphs a. and b., Respondent denies the 

allegations contained therein for the reason that the same are untrue. 

 

WHEREFORE, Respondent, PITTSFIELD CHARTER TOWNSHIP, denies that Petitioner is 

entitled to the relief it seeks and respectfully requests that the Respondent’s assessments and taxable 

values of the subject property be affirmed or increased, that Petitioner’s Entire Tribunal Property Tax 

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

wrongfully sustained. 

Respectfully submitted, 

SECREST WARDLE 

 

 

 

 

 

 

 

BY: 

/s/ Alana E. Knox 

 

 

 

ALANA E. KNOX (P85859)

Page 5

5

S

Page 6

6

Page 7

7

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-000965

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Pittsfield (WASHTENAW)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Alana

M.I.

E.

Last Name

Knox

Firm Name (if any)

Secrest Wardle

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

2600 Troy Center Drive

City or Town

Troy

State

 Michigan

ZIP Code

48007

Telephone Number

2488519500

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

aknox@secrestwardle.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Alana E. Knox

/s/

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Page 1

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) 230-0114 

RECEIVED 

July 13, 2026 

JUL 15 2026 

State of Michigan Treasurer 

Treasury Building, 430 West Allegan Street 

MICHIGAN TAX TRIBUNAL 

Lansing, MI 48922 

Re: Thomson Reuters (Tax & Accounting) Inc., v Pittsfield Charter Township 

MTT Docket No.: 26-000965 

Dear Chief Clerk: 

Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in 

this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is 

served within 45-days of the issuance of the notice of docket number. 

If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office 

directly at (313) 230-0104. 

Respectfully, 

Sarah R. Belloli 

Ryan, LI.C 

ce: 

State of Michigan Treasurer 

Saline Area School District 

‘Washtenaw County Equalization Director 

Washtenaw County Clerk 

Pittsfield Charter Twp Assessor 

Pittsfield Charter Twp Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Thomson Reuters (Tax & Accounting) Inc.,, 

MTT Docket No.: 26-0600965 

Petitioner, 

v 

Pittsfield Charter Township, 

Respondent. 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted 

docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s 

service rules: 

VIA CERTIFIED MAIL 

Pittsfield Charter Twp Assessor: 

Pittsfield Charter Township Assessor, 6201 W. Michigan Ave. 

Pind 

CR rk: 

Pittsfield Charter Township Clerk, 6201 W. Michigan Ave. 

Ann Arbor, MI 48108 

VIA FIRST-CLASS MAIL 

Washtenaw County Equalization Director: 

Washtenaw County Equalization Director, 200 N Main St, Suite 210, Ann Arbor, MI 48104 

‘Washtenaw County Clerk: 

Washtenaw County Clerk, 200 N Main St, Ann Arbor, MI 48104 

Saline Area School District — School Board Secretary: 

Saline Area School District, 7265 N Ann Arbor St, Saline, MI 48176-1034 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

July 13, 2026

Page 3

101 West Big Beaver Road 

Suite 945 

Ryan )) 

Troy, Michigan 48084 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

R €Ceiveq 

JL 15 ggg 

LAR

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 

 

Thomson Reuters (Tax & Accounting) Inc.,, 

Petitioner(s) 

v 

Pittsfield Charter Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

26- 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: L-12-28-210-011 

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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 201 Commercial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

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

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

Page 2

MTT Docket No. 26- 

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): 

N/A 

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): 

N/A 

10. The property or properties at issue are located in Washtenaw County. The property’s address is: 

6300 INTERFIRST DR, SALINE, MI 48176 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Pittsfield Charter Township 

12. Petitioner’s legal residence or principal office address is: 

3 Times Square, New York, New York, 10036 

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: 2026

Page 3

MTT Docket No. 26- 

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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$40,015,292 

$20,007,646 

$15,446,170 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$22,000,000 

$11,000,000 

$11,000,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$18,015,292 

$9,007,646 

$4,446,170 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the assessment is not uniform with 

comparable properties and results in an excessive and unlawful tax burden.

Page 4

MTT Docket No. 26- 

Page 4 of 4 

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

/s/ Sarah R. Belloli 

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

Sarah R. Belloli 

Email Address: 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

Mailing Address: 

101 West Big Beaver,

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Thomson Reuters (Tax & Accounting) Inc.

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

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]

6300 INTERFIRST DR

Saline

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48176

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW) 

County

Washtenaw

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:

L-12-28-210-011

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:

20007646

Current Taxable Value as established by the Board of Review:

15446170

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

22000000

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

11000000

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/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051284979447

Supporting Waiver Documents:

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

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

Thomson Reuters (Tax & Accounting) Inc., 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000965

Township Of Pittsfield, 

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: June 23, 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

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 

 

Thomson Reuters (Tax & Accounting) Inc.,, 

Petitioner(s) 

v 

Pittsfield Charter Township, 

Respondent(s) 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

26- 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. Property Parcel No: L-12-28-210-011 

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 noncontiguous parcel.) 

N/A 

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.) 

N/A 

5. If parcels of personal property are under appeal, when were the personal property statements filed by 

parcel number (attach additional page if necessary): 

N/A 

6. The property identified above is classified as 201 Commercial-Improved 

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

Respondent’s ☐ March ☐ July ☐ December Board of Review. 

No protest to the Board of Review was required. 

 

 

 

 

 

 

 

 

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

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

Page 2

MTT Docket No. 26- 

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): 

N/A 

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): 

N/A 

10. The property or properties at issue are located in Washtenaw County. The property’s address is: 

6300 INTERFIRST DR, SALINE, MI 48176 

11. The assessment or assessments at issue were established by the (applicable local governmental unit): 

Pittsfield Charter Township 

12. Petitioner’s legal residence or principal office address is: 

3 Times Square, New York, New York, 10036 

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: 2026

Page 3

MTT Docket No. 26- 

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): 

N/A 

16. The values for the property identified above as established by Respondent’s Board of Review are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$40,015,292 

$20,007,646 

$15,446,170 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$22,000,000 

$11,000,000 

$11,000,000 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$18,015,292 

$9,007,646 

$4,446,170 

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

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set 

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess 

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just 

and equitable. 

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach 

additional page if necessary): 

A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

B. The assessment is based on improper or inaccurate valuation methodology, including but not 

limited to the use of non-representative data, failure to account for relevant property characteristics, 

and/or application of incorrect assumptions. As a result, the assessment is not uniform with 

comparable properties and results in an excessive and unlawful tax burden.

Page 4

MTT Docket No. 26- 

Page 4 of 4 

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

/s/ Sarah R. Belloli 

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

Sarah R. Belloli 

Email Address: 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

Mailing Address: 

101 West Big Beaver,

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Thomson Reuters (Tax & Accounting) Inc.

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

Ryan LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

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

sarah.belloli@ryan.com

 

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]

6300 INTERFIRST DR

Saline

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48176

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW) 

County

Washtenaw

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:

L-12-28-210-011

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:

20007646

Current Taxable Value as established by the Board of Review:

15446170

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

22000000

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

11000000

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/ Sarah R. Belloli

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051284979447

Supporting Waiver Documents:

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