Michigan

Three Point Three LLC Petitioner Vs. City Of Royal Oak Respondent

Petitioner: Three Point Three LLC
Respondent: City Of Royal Oak

Case overview

Docket number: 26-001356-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Oakland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	09/10/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	09/04/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/10/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/10/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/24/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

26-001353 Answer-proof of service.pdfRead complete document text →

Read document text excerpt

Page 1

pry, 

& 

Eg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

| BROWN, DPA 

GOVERNOR 

I AREING 

DIRECTOR 

THREE POINT THREE LLC 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

’ 

MTT Docket No. 26-001356 

CITY OF ROYAL OAK 

Respondent(s) 

PROOF OF SERVICE 

JEFFERY C. SCHMIDT 

states that on 09/10/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ET ANSWER FORM 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

MICHIGAN TAX TRIBUNAL 

611 W. OTTAWA ST. 

LANSING, MI 48933 

Nak 

[Signapueer 3 person who is serving/mailing copy] 

JEFFERY C. SCHMIDT 

[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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON 1. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

THREE POINT THREE LLC

MICHIGAN TAX TRIBUNAL

Petitioner,

MTT Docket No, 26-001356

CITY OF ROYAL OAK

Respondent.

ENTIRE TRIBUNAL PROPERTY TAX ANSWER

Admit ___Deny.

If denied, state the parcel number for the property identified

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

{If more than one parcel is at issue, attach a completed Multiple Parcel Amswer —————————

Form addressing all other parcels at issue.)

Admit

Deny.

If denied, the property identified on the Entire Tribunal

Property Tax Petitionis ____ real personal.

Admit __ Deny.

If denied, identify the contiguous and non-contiguous

parcels by parcel number (attach additional page if necessary):

___Admit___ Deny.

If denied, identify the parcel or parcels of personal property

that are not located on a parcel of real property under appeal by parcel number

(attach additional page if necessary):

Admit __ Deny.

If denied, state when the personal property statements were filed, if at all:

On what date did the March Board of Review commence:

Admit ___Deny.

If denied, state the classification of the property identified

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

MICHIGAN TAX TRIBUNAL

- 611 W. OTTAWA 8T., LANSING, Mt 48933

- 517-335-9760

PO BOX 30232, LANSING, MI 48909

+ Other Canlers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 3

"MTT Docket No, 26-001356 

Page 2 of 4 

7. 

Admit ___Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

10. 

1. 

12. 

13. 

X 

Admit ___ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

X_ 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

STEFANIE GEORGE 

264 S CASTELL AVE 

ROCHESTER MI 48307 

If the property's taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? Yes X 

No.

Page 4

MTT Docket No, 26-001356 

Page 3 of 4 

14, 

X 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

15. 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (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 

2026 

$1,768,895 

$884,450 

$877,020 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,768,805 

$884,450 

$877,020 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$1,400,000 

$700,000 

$700,000

Page 5

MTT Docket No. 26-001356 

Page 4 of 4 

19: 

20. 

21. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Admit X 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page 

if necessary): 

PROPERTY RECORD CARD 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

22; 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

TL Od 

Signature of ig Authorized 

Representative or, if none, Respondent: 

VW 

Printed Name of 

Respondent's Authorized Representative or, if none, Respondent: 

JEFFERY C. SCHMIDT 

Email Address: jefferys@romi.gov 

Mailing Address: 

203 S. Troy St 

Royal Oak, 

Ml 48067 

Telephone Number: (248) 246-3112 

Date: 09/10/2026

Page 6

Parcel Number: 

72-25-21-237-010 

Jurisdiction: 

City of Royal 

Oak 

County: 

OAKLAND 

Printed 

on 

09/10/2026 

[Grantor 

oo 

Grantee 

| 

sale 

sale 

"|Terms 

of sale 

Liber 

Verified 

“| Prent. | 

Price] 

Date 

& Page 

By 

| Trans. | 

[VINTAGE VENUE 

| THREE 'BOTNT "THREE

Page 7

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.

EntireTribunalCaseISAnswer.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001356

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Royal Oak (OAKLAND)

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

Jeffery

M.I.

C

Last Name

Schmidt

Firm Name (if any)

City of Royal Oak

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

203 S. Troy St

City or Town

Royal Oak

State

 Michigan

ZIP Code

48067

Telephone Number

(248)246-3112

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

jefferys@romi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Jeffery C, Schmidt

/s/

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POS re Petition (Three Point v Royal Oak 26-001356) 9-4-26.pdfRead complete document text →

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

THREE POINT THREE LLC, 

 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001356 

 

CITY OF ROYAL OAK, 

 

 

 

Respondent. 

____________________________/ 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on September 4, 2026, I served a copy of the 2026 Property Tax 

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

By CERTIFIED MAIL, on: 

 

City of Royal Oak 

Assessing Department 

203 South Troy Street 

Royal Oak, Michigan 48067 

 

Royal Oak City Clerk 

203 South Troy Street 

Royal Oak, Michigan 48067 

 

and FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

250 Elizabeth Lake Road, Suite 1000W 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

Building 12E 

1200 North Telegraph Road 

Pontiac, Michigan 48341 

 

Secretary of School Board 

Royal Oak Schools 

800 DeVillen Avenue 

Royal Oak, Michigan 48073

Page 2

2 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that the statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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SubsequentFiling.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001356

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS re Petition (Three Point v Royal Oak 26-001356) 9-4-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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2026 Property Tax Petition (Three Point v City of Royal Oak) 5-24-26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

_____________________________

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

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.)

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.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

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

to Respondent’s ___ March ___ July ___December Board of Review.

THREE POINT THREE LLC,

CITY OF ROYAL OAK,

72-25-21-237-010

Commercial

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: _______________________________________ 

 

 

 

 

 

 

 Oakland

 423 South Washington Avenue

 Royal Oak, Michigan 48067

 City of Royal Oak

 264 South Castell Avenue

 Rochester, Michigan 48307

 X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

 

15. 

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

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

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

 

 

 

 

 

16. 

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

Board of Review are: 

 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

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

 

 

 

 

 

 

20. 

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

relief requested (attach additional page if necessary): 

 

 

 

 

 

 

 

2026

$1,768,900

$884,450

 $877,020

2026

 $1,400,000

 $700,000

 $700,000

2026

 $368,900

 $184,450

 $177,020

The Tribunal reduce the assessed value, state equalized and taxable value on the 

subject property and issue a refund with interest as provided by the Tax Tribunal Act,

together with such further relief as the Tribunal deems just.

The subject assessments are excessive and do not reflect the true cash value of the 

property.

Page 4

MTT Docket No. _________________ 

Page 4 of 4 

 

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

______________________________________________________________________ 

 

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

______________________________________________________________________ 

 

Email Address: _________________________________________________________ 

 

Mailing Address: 

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________

______________________________________________________________________ 

 

Telephone Number: _____________________________________________________ 

 

Date: _________________________________________________________________ 

 

 /s/ Jay A. Schwartz

Jay A. Schwartz, Authorized

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EntireTribunalCaseISPetition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

THREE POINT THREE LLC

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

264 South Castell Avenue

City or Town

Rochester

State

Michigan

ZIP Code

48307

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

A.

Last Name

Schwartz

Firm Name (if any)

Property Tax Reduction Services, LLC

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

37887 West Twelve Mile Road

Suite B

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

(248) 672-1922

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

jschwartz@propertytaxreductionservices.org

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

423 South Washington Avenue

Royal Oak

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48067

Taxing Authority (City or Township)

City Of Royal Oak (OAKLAND) 

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.)

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:

72-25-21-237-010

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:

884450

Current Taxable Value as established by the Board of Review:

877020

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

1400000

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

700000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Jay A. Schwartz

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052486776439

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-10_17-20-26.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Three Point Three LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001356

City Of Royal Oak,

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 10, 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.