Tubr LLC Petitioner V City Of Ferndale 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

TUBR LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002681

City Of Ferndale,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-002681

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

TUBR LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002681

City Of Ferndale,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the

Page 4

M

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Page 1

FROM

2026 MARCH BOARD OF REVIEW DECISION

CITY OF FERNDALE

ASSESSING DEPARTMENT

300 EAST NINE MILE ROAD

FERNDALE MI 48220-1797

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

TUBR LLC

23421 WOODWARD AVE

FERNDALE MI 48220-1343

PROPERTY IDENTIFICATION:

24-25-27-302-043

23421 WOODWARD AVE

TIN, RI1E, SEC 27 RESUB OF WOODLAND PARK SUB

LOTS 457 TO 460 INCL

THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-IMPROVED)

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the

data necessary to compute your assessment and taxable value.

The Board has completed their review of Parcel Number 24-25-27-302-043

PETITION NO. MBOR-A09

Board of Review Comments:

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE

2026 ORIGINAL ASSESSED VALUE

359,960

| 2026 "BOARD OF REVIEW" ASSESSED VALUE

359,960

(If the above amounts are the same, no revisions have occurred

2026 ORIGINAL TAXABLE VALUE

285,100

2026

"BOARD OF REVIEW" TAXABLE VALUE

285,100

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG%

0.0000

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property.

Michigan Tax Tribunal

P.O. Box 30232

Lansing, MI 48909

www.michigan.gov/taxtrib

Email: taxtrib@michigan.gov

(517) 335-9760

Property Classification appeals ONLY may be appealed to the State Tax Commission:

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002681

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Ferndale (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jessica

M.I. 

M

Last Name

Deaton-Holden

Firm Name (if any)

City of Ferndale

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

300 E Nine Mile Rd

City or Town

Ferndale

State

 Michigan

ZIP Code

48220

Telephone Number

(248) 546-2525

E-mail Address

jholden@ferndalemi.gov

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

Respondent maintains that the Assessed Value was arrived at based upon state mandated standards and that the indication of value is indicative of the subject 

property's True Cash Value as of 12/31/2025. Evidence of such will be forthcoming.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

24-25-27-302-043

Classification of Property: Real (check one)

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

359960

Current Taxable Value as established by the Board of Review:

285100

What do you believe is the fair market value?

719920

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Jessica M. Deaton-Holden

Attorney or Authorized Agent’s Signature:

/s/

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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 

TUBR LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002681 

 

City of Ferndale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 15, 2026, because Petitioner failed to file the petition on an approved 

petition form and the default has been timely cured. The documents curing the default 

can be reviewed through the docket search function on the Tribunal’s website at 

www.michigan.gov/taxtrib. 

 

Furthermore, the Tribunal finds that Petitioner is appealing assessments for the 2025 

and 2026 tax years and the Tribunal has no authority over the 2025 tax year under MCL 

205.735a, as the petition was not timely filed. Further, the Tribunal also has no 

authority over that assessment, as the facts alleged do not establish that the 

assessments were the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous 

belief, which is shared and relied on by both parties”). Rather, the facts alleged indicate 

a valuation dispute that does not involve the correction of a clerical error or mutual 

mistake of fact. Therefore, 

 

IT IS ORDERED that Petitioner’s Default has been SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2026 tax year only. 

 

 

Entered: August 6, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

 

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 

TUBR LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002681 

 

City of Ferndale, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on July 15, 2026, because Petitioner failed to file the petition on an approved 

petition form and the default has been timely cured. The documents curing the default 

can be reviewed through the docket search function on the Tribunal’s website at 

www.michigan.gov/taxtrib. 

 

Furthermore, the Tribunal finds that Petitioner is appealing assessments for the 2025 

and 2026 tax years and the Tribunal has no authority over the 2025 tax year under MCL 

205.735a, as the petition was not timely filed. Further, the Tribunal also has no 

authority over that assessment, as the facts alleged do not establish that the 

assessments were the result of a clerical error (i.e., “an error of a transpositional, 

typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous 

belief, which is shared and relied on by both parties”). Rather, the facts alleged indicate 

a valuation dispute that does not involve the correction of a clerical error or mutual 

mistake of fact. Therefore, 

 

IT IS ORDERED that Petitioner’s Default has been SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2026 tax year only. 

 

 

Entered: August 6, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

 

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

RECEIVED 

JUL 29 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TUBR LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Vv 

MTT Docket No. 

26-002681 

City Of Ferndale, 

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: July 15, 2026 

PROOF OF SERVICE 

| 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.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TUBR LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-002681 

City Of Ferndale, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.’ 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

By: /s/ Patricia L. Halm 

Entered: July 15, 2026 

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible

Page 3

MTT Docket No. 26-002681 

Page 2 of 2 

PROOF OF SERVICE 

| 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 4

STATE OF MICHIGAN 

‘GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

\ 

M.I. 

Last Name/Company Name 

Avthowy 

€ 

| Seva [ore 

Lic 

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

J 

232 

Waliwed 

Ave 

City or Town 

State 

ZIP Code 

Feudele 

Mi 

48110 

Telephone Number 

20g) 

155-96 L 

Email Address 

(do not enter unless you 

want MTT to send all correspondence via email) 

“Tory sem dD eM. Com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.I 

Last Name 

Firm Name (if any) 

) 

Mailing Address (No., Street, P.O. Box or Rural "7 

City or Town 

7 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subj ect Prope rty Information *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[1] Yes* 

No** 

1. 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

23420 

wmdwed 

Aue 

EY 

TE

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

[J True Cash and Taxable Value 

7 

[O Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Reco 

hep Mov 

Show § 

Uslve Iw 2IV\) 5 

Corps, 

Thao 

ND 

Cort 

wl PANN 

Pauadics 

Place 

Renew 

Apress 

LADD, 

Tres 

Ale 32% 

Foo 

hel. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? Ces 

[ml] No 

If Yes, check which BOR you attended: [®] March 

[Hl] July 

[i] December 

If No, please check the applicable reason(s): 

O Not required to attend 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 6

STATE OF MICHIGAN 

GRETCHEN

Page 7

ay

Page 8

STA

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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

TUBR LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002681

City Of Ferndale,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 15, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002681

Page 2 of 2

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

TUBR LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002681

City Of Ferndale,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner failed to file the petition on an approved petition form. See TTR 279. 

Petitioner must complete and return an appropriate petition for the issue being appealed 

within 14 days of the entry of this order. Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: July 15, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 4

MTT Docket No. 26-002681

Page 2 of 2

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

RECEIVED 

Tranlnfo: 4604 6111591 

04/13/04 

ul 

g 

Chk: 

gp 

ill 

APR 152006 

Fr 

ve Ln Ait: $250.0 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.? As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, 

if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’'s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 2

2026 MARCH BOARD OF REVIEW DECISION 

FROM 

CITY OF FERNDALE 

ASSESSING DEPARTMENT 

( 

300 EAST NINE MILE ROAD 

‘ 

FERNDALE MI 48220-1797 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: 

24-25-27-302-043 

TUBRLLC 

23421 WOODWARD AVE 

23421 WOODWARD AVE 

TIN, RI1E, SEC 27 RESUB OF WOODLAND PARK SUB 

FERNDALE MI 48220-1343 

Lo pd imei 

“THISPROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) ~— — ~~ 

~~ 

— ———— 

| 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of Parcel Number 24-25-27-302-043 

PETITION NO. 

MBOR-A09 

Board of Review Comments: 

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE 

| 

2026 ORIGINAL ASSESSED VALUE 

‘ 

359,960 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

359,960 

7] 

(If the above amounts are the same, no revisions have occurred 

2026 

ORIGINAL TAXABLE VALUE 

285,100 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

285,100 

|—2026—— PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED-AG% 

0.0000 — 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the 

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the 

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial 

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

Michigan Tax Tribunal

Page 3

Dear Michigan Tax Tribunal, 

| am writing to formally request reconsideration of the recent decisions denying the property tax assessment appeals associated with 

the following petitions: 

- Little James LLC — Petition # MBOR-A08 

- Little James LLC — Petition # MBOR-AQ7 

- TUBR LLC — Petition # MBOR-A-09 

The stated reason for denial was lack of sufficient evidence. However, 

| respectfully disagree with this determination. For each of the 

above petitions, 

| provided comprehensive appraisal reports prepared by licensed professionals, including detailed comparable 

sales data and supporting valuation analysis. These materials clearly demonstrate that the assessed values exceed fair market 

value. 

Appraisals and comparable sales are widely accepted and standard forms of evidence in property assessment disputes. Given that 

this documentation was submitted in full, 

| am concerned that the evidence may not have been fully reviewed or properly considered 

in the initial determination. 

| respectfully request that the Tribunal re-examine the submitted appraisal reports and supporting comparables for each petition and 

reconsider the decisions accordingly. If there are any specific deficiencies in the submitted materials or additional documentation 

required, please advise so that 

| may promptly provide any further information needed. 

Thank you for your time and attention to this matter. 

| appreciate your reconsideration and look forward to your response. 

Sincgrely, 

Antho 

evy 

23421 Woodward Ave 

Ferndale, MI 48220

Page 4

Michigan Department of Treasury 

818 (Rev. 12-25) 

150 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 208 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

TUBR LLC 

Anthony Sevy 

Township or City 

County 

Year of Appeal 

Ferndale 

Oakland 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property

Page 5

618, Page

Page 6

61

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

RECEIVED 

Tranlnfo: 4604 6111591 

04/13/04 

ul 

g 

Chk: 

gp 

ill 

APR 152006 

Fr 

ve Ln Ait: $250.0 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

NOTICE OF NO ACTION 

The Michigan Tax Tribunal has received your appeal letter. However, MCL 205.735a 

requires the filing of a timely petition to initiate an appeal with the Tribunal, and you may 

be required to pay a fee for the filing of that petition.? As a result, your appeal is not 

properly pending. 

If you want to initiate an appeal, you must submit a petition with the 

appropriate filing fee, 

if any, by the required deadline for the filing of that petition. 

If the 

petition is submitted after that date, it will be considered untimely and must be 

dismissed. 

You may file a petition using the Tribunal’s e-filing system or by printing and mailing a 

completed petition. 

For a speedier process, we encourage you to file your petition 

and other documentation through the Tribunal’s e-filing system, available on the 

Tribunal’s website at www.michigan.gov/taxtrib. To participate, you must 

register and create an account, using a valid email address. 

Also, 

if filing in the Small Claims Division, you must use the correct petition form for the 

issue being appealed (i.e., Valuation or Poverty Appeal, Denial of Principal 

Residence/Qualified Agricultural Exemption Appeal, etc.).? 

Filing fees for Entire Tribunal petitions are governed by TTR 217, and Small Claims 

petitions are governed by TTR 267.3 The rules, a summary of the fees, and a filing fee 

calculator can be found on the Tribunal’'s website. 

For the reasons stated above, your filing is being returned to you. 

If you wish to 

file an appeal with the Tribunal, please resubmit your original filing, with the 

appropriate petition, and any applicable filing fees. 

By: Tribunal Clerk 

Entered: March 27, 2026

Page 2

2026 MARCH BOARD OF REVIEW DECISION 

FROM 

CITY OF FERNDALE 

ASSESSING DEPARTMENT 

( 

300 EAST NINE MILE ROAD 

‘ 

FERNDALE MI 48220-1797 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: 

24-25-27-302-043 

TUBRLLC 

23421 WOODWARD AVE 

23421 WOODWARD AVE 

TIN, RI1E, SEC 27 RESUB OF WOODLAND PARK SUB 

FERNDALE MI 48220-1343 

Lo pd imei 

“THISPROPERTY IS CLASSIFIED 

201 (COMMERCIAL-IMPROVED) ~— — ~~ 

~~ 

— ———— 

| 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the 

data necessary to compute your assessment and taxable value. 

The Board has completed their review of Parcel Number 24-25-27-302-043 

PETITION NO. 

MBOR-A09 

Board of Review Comments: 

REQUEST DENIED. REDUCTION IN MARKET VALUE NOT WARRANTED DUE TO LACK OF EVIDENCE 

| 

2026 ORIGINAL ASSESSED VALUE 

‘ 

359,960 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

359,960 

7] 

(If the above amounts are the same, no revisions have occurred 

2026 

ORIGINAL TAXABLE VALUE 

285,100 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

285,100 

|—2026—— PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED-AG% 

0.0000 — 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the 

Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI. 48909 the final date for filing a valuation appeal is July 31 of the 

current year for Residential Real. The final date for filing a valuation appeal is May 31 of the current year for Commercial 

Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property. 

Michigan Tax Tribunal

Page 3

Dear Michigan Tax Tribunal, 

| am writing to formally request reconsideration of the recent decisions denying the property tax assessment appeals associated with 

the following petitions: 

- Little James LLC — Petition # MBOR-A08 

- Little James LLC — Petition # MBOR-AQ7 

- TUBR LLC — Petition # MBOR-A-09 

The stated reason for denial was lack of sufficient evidence. However, 

| respectfully disagree with this determination. For each of the 

above petitions, 

| provided comprehensive appraisal reports prepared by licensed professionals, including detailed comparable 

sales data and supporting valuation analysis. These materials clearly demonstrate that the assessed values exceed fair market 

value. 

Appraisals and comparable sales are widely accepted and standard forms of evidence in property assessment disputes. Given that 

this documentation was submitted in full, 

| am concerned that the evidence may not have been fully reviewed or properly considered 

in the initial determination. 

| respectfully request that the Tribunal re-examine the submitted appraisal reports and supporting comparables for each petition and 

reconsider the decisions accordingly. If there are any specific deficiencies in the submitted materials or additional documentation 

required, please advise so that 

| may promptly provide any further information needed. 

Thank you for your time and attention to this matter. 

| appreciate your reconsideration and look forward to your response. 

Sincgrely, 

Antho 

evy 

23421 Woodward Ave 

Ferndale, MI 48220

Page 4

Michigan Department of Treasury 

818 (Rev. 12-25) 

150 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 208 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

TUBR LLC 

Anthony Sevy 

Township or City 

County 

Year of Appeal 

Ferndale 

Oakland 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property

Page 5

618, Page

Page 6

61

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

TUBR LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002681

City Of Ferndale,

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: July 15, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

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

TUBR LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002681

City Of Ferndale,

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: July 15, 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.