Urbcam Michigan, LLC & Urbcam Dearborn, LLC Petitioner Vs. City Of Dearborn Respondent
- Petitioner
- Urbcam Michigan, LLC & Urbcam Dearborn, LLC
- Respondent
- City Of Dearborn
Case overview
- Docket number
- 26-000999-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Wayne
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Prehearing General Call | Not recorded | Not recorded | 09/01/2026 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 08/18/2026 | 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 | 07/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/09/2026 | 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 | 07/09/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/15/2026 | $700.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE Urbcam Michigan, LLC & Urbcam Dearborn, LLC, Petitioner, v City Of Dearborn, Respondent. MTT Docket No. 26-000999 Please be advised that 26-000999 has been placed on a two-week Prehearing General Call commencing August 02, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website.
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MTT Docket No. 26-000999 Page 2 of 3 Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information. IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by April 5, 2027. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by April 5, 2027. Witnesses, with the exception of rebuttal witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement may result in holding a party or parties in default. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on April 5, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on August 2, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified on the opposing party’s Prehearing Statement. IT IS FURTHER ORDERED that if this case is not scheduled for a date certain prehearing conference during the time frame indicated it may be scheduled for a date certain prehearing conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. By:_____________________________________ Patricia L. Halm, Tribunal Chair
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MTT Docket No. 26-000999 Page 3 of 3 Entered: September 1, 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND
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M
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC & Urbcam Dearborn, LLC, Petitioners, vs. City of Dearborn, Respondent. MTT Docket No. 26-000999 Tax ID# 82-09-143-01-022 82-43-143-01-023 82-09-143-01-023 82-42-143-01-023 82-09-143-01-024 Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Aaron Powers WCA ASSESSING 38110 Executive Dr., Ste. 200 Westland, MI 48185 (734) 331-3980 Authorized Representatives for Respondent RESPONDENT’S ANSWER TO PETITION NOW COMES the Respondent, City of Dearborn, by and through its Representative, WCA Assessing and in answer to the Petition filed herein, states as follows: 1. Admits. 2. Admits. 3. Admits. 4. Admits. 5. Admits. 6. Admits. 7. Admits. 8. Denies. 9. Denies.
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10. Respondent admits that Petitioners challenge the valuation of the Subject Properties for the 2026 tax year. Respondent denies the remaining allegations contained in Paragraph 10. 11. Denies. 12. Respondent admits that Petitioners have not asserted a separate claim that the Subject Properties’ 2026 assessments lack uniformity. Respondent denies that it overestimated the true cash values of the Subject Properties and denies the remaining allegations contained in Paragraph 12. WHEREFORE, Respondent, City of Dearborn, asserts that the case lacks merit and requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and representation fees. Dated: August 18, 2026 Respectfully Submitted, WCA Assessing Aaron P. Powers Representative for Respondent 38110 Executive Drive, Ste. 200 Westland, Michigan 48185 734-331-3980
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, MTT Docket No. ___________ ______________________, Respondent. MULTIPLE PARCEL ANSWER FORM ___ OF ___ 1. The classification of the property identified herein as established by Respondent’s Board of Review is: Tax Year Parcel Number Real/Personal Classification 2. The values for the property identified herein as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 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 Urbcam Michigan, LLC and Urbcam Dearborn, LLC 26-000999 City of Dearborn 1 1 2026 82-09-143-01-022 REAL 201 COMMERCIAL 2026 82-43-143-01-023 REAL 201 COMMERCIAL 2026 82-09-143-01-023 REAL 201 COMMERCIAL 2026 82-42-143-01-023 REAL 201 COMMERCIAL 2026 82-09-143-01-024 REAL 201 COMMERCIAL 2026 82-09-143-01-022 29,026,800 14,513,400 14,053,904 2026 82-43-143-01-023 10,653,400 5,326,700 2,739,964 2026 82-09-143-01-023 1,060,600 530,300 441,445 2026 82-42-143-01-023 821,800 410,900 325,000 2026 82-09-143-01-024 624,400 312,200 231,859
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MTT Docket No. ________________ Page 2 of 2 3. Respondent contends that the values for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 4. The values in dispute for the property identified herein are: Tax Year Parcel Number True Cash Value State Equalized Value Taxable Value 26-000999 2026 82-09-143-01-022 29,026,800 14,513,400 14,053,904 2026 82-43-143-01-023 10,653,400 5,326,700 2,739,964 2026 82-09-143-01-023 1,060,600 530,300 441,445 2026 82-42-143-01-023 821,800 410,900 325,000 2026 82-09-143-01-024 624,400 312,200 231,859 2026 82-09-143-01-022 0 0 0 2026 82-43-143-01-023 0 0 0 2026 82-09-143-01-023 0 0 0 2026 82-42-143-01-023 0 0 0 2026 82-09-143-01-024 0 0 0
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PROOF OF SERVICE The undersigned, being first duly sworn, deposes and says that she, Haley B. Johnson, placed in the United States Mail, postage prepaid, a copy of the following, properly addressed: DATE: August 18, 2026 DOCUMENT: Respondent's Answer to Petition ADDRESSEE(S): Jerome P. Pesick - Jason C. Long WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 /s/Haley B. Johnson_____________________ Haley B. Johnson August 18, 2026
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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. 26-000999 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Dearborn (WAYNE) 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 Aaron M.I. P Last Name Powers Firm Name (if any) WCA Assessing Address (No., Street, P.O. Box or Rural Route) 38110 Executive Dr. STE 200 City or Town Westland State Michigan ZIP Code 48185 Telephone Number 7343313980 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) MTTappeals@wcaassessing.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Aaron P Powers /s/
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC, and Docket No. 26-000999 Urbcam Dearborn, LLC, Parcel Nos. 82-09-143-01-022 82-43-143-01-023 Petitioners, 82-09-143-01-023 82-42-143-01-023 v. 82-09-143-01-024 City of Dearborn, Respondent. Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Proof of Service of Petition and Notice of Docket Number
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Proof of Service of Petition and Notice of Docket Number Monica Athanas states that she personally served copies of the Entire Tribunal Property Tax Petition, Notice of Docket Number, and this Proof of Service, on the persons listed below, by placing copies of those documents in a duly stamped, addressed envelope and placing the envelope in the United States mail on July 30, 2026. PERSONS SERVED: Certified Mail: Clerk City of Dearborn 16901 Michigan Ave. Dearborn, MI 48126 Assessor City of Dearborn 16901 Michigan Ave. Ste #5 Dearborn, MI 48126 First Class Mail: Clerk Wayne County 2 Woodward Ave., Ste. 201 Detroit, MI 48226 Director of Equalization Wayne County 400 Monroe, Ste 600 Detroit, MI 48226 yi Secretary of School Board Dearborn Public Schools 18700 Audette Dearborn, MI 48124 State Treasurer Michigan Dep't of Treasury Austin Building 430 W. Allegan Lansing, M 8921 Monica Athanas
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000999 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 - Petition - Urbcam Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC, and Docket No. 26- Urbcam Dearborn, LLC, Parcel Nos. 82-09-143-01-022 82-43-143-01-023 Petitioners, 82-09-143-01-023 82-42-143-01-023 v. 82-09-143-01-024 City of Dearborn, Respondent. Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Entire Tribunal Property Tax Petition Petitioner Urbcam Michigan, LLC and Urbcam Dearborn, LLC, by and through their attorneys, Williams Williams Rattner & Plunkett, PC, state as follows for their Entire Tribunal Property Tax Petition. The Parties 1. Petitioner Urbcam Michigan, LLC, is a Michigan limited liability company with its registered office located at 209 Norcliff Drive, Bloomfield Hills, Michigan 48302. Petitioner Urbcam Dearborn, LLC is a Michigan limited liability company with its principal place of business in Michigan located at 209 Norcliff Drive,
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Petition Page 2 Bloomfield Hills, Michigan 48302. Urbcam Michigan, LLC and Urbcam Dearborn, LLC (collectively, “Petitioners”) are related entities that have the same principal ownership. 2. Respondent City of Dearborn is a Michigan city with its primary offices located at 16901 Michigan Avenue, Dearborn, Michigan 48126. The Subject Properties 3. Petitioners own properties identified as follows: Parcel No. Address 82-09-143-01-022 780 Town Center Dr 82-43-143-01-023 780 Town Center Dr 82-09-143-01-023 760 Town Center Dr 82-42-143-01-023 760 Town Center Dr 82-09-143-01-024 740 Town Center Dr They are referred to collectively in this Petition as the “Subject Properties.” 4. The Subject Properties are located in Wayne County and are within the Dearborn City school district. 5. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Properties. The 2026 Assessments 6. For the 2026 tax year, Respondent classified the Subject Properties as commercial real property. 7. For the 2026 tax year, Respondent established the Subject Properties’ assessments for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form.
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Petition Page 3 8. Petitioners contend that lawful assessments of the Subject Properties for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 9. The amounts in dispute therefore equal the amounts identified in paragraph 3 of the attached Multiple Parcel Form. 10. This Petition presents issues involving the Subject Properties’ valuation for assessment purposes. Petitioners do not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserve their right to assert issues involving losses should information supporting such issues become available. 11. The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are based on the misapplication of valuation principles, and (d) otherwise violate Petitioners’ rights. 12. Petitioners do not assert that the Subject Properties’ 2026 assessments are not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Properties’ values. Conclusion and Request for Relief WHEREFORE, Petitioners respectfully request that this honorable Tribunal enter judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed Petitioners’ contentions of value set forth in paragraph 2 of the attached Multiple Parcel Form and granting Petitioners all other relief to which they are entitled under Michigan law.
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Petition Page 4 Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT PC By: /s/ Jerome P. Pesick Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 15, 2026 Attorneys for Petitioners
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Multiple Parcel Form Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC, and Docket No. 26- Urbcam Dearborn, LLC, Parcel Nos. 82-09-143-01-022 82-43-143-01-023 Petitioners, 82-09-143-01-023 82-42-143-01-023 v. 82-09-143-01-024 City of Dearborn, Respondent. Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Entire Tribunal Petition Multiple Parcel Form 1. The values established for the Subject Properties by Respondent’s March 2026 Board of Review are as follows: Parcel No. True Cash Value Assessed Value Taxable Value 82-09-143-01-022 29,026,800 14,513,400 14,053,904 82-43-143-01-023 10,653,400 5,326,700 2,739,964 82-09-143-01-023 1,060,600 530,300 441,445 82-42-143-01-023 821,800 410,900 325,000 82-09-143-01-024 624,400 312,200 231,859 Totals: 42,187,000 21,093,500 17,792,172
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Multiple Parcel Form Page 2 2. Petitioners contend that lawful 2026 assessments for the Subject Properties cannot exceed the following amounts: Parcel No. TCV AV TV 82-09-143-01-022 17,900,000 8,950,000 8,950,000 82-43-143-01-023 5,000,000 2,500,000 2,500,000 82-09-143-01-023 650,000 325,000 325,000 82-42-143-01-023 500,000 250,000 250,000 82-09-143-01-024
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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 Urbcam Michigan, LLC & Urbcam Dearborn, LLC Home Address (No., Street, P.O. Box or Rural Route) 209 Norcliff Drive City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpesick@wwrplaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jerome M.I. P Last Name Pesick Firm Name (if any) Williams, Williams, Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward, Ste 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpesick@wwrplaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 780 Town Center Dr Dearborn
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48009 Taxing Authority (City or Township) City Of Dearborn (WAYNE) County Wayne If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes 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: 82-09-143-01-022 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: 14513400 Current Taxable Value as established by the Board of Review: 14053904 What do you believe is the fair market value (also known as True Cash Value)? 17900000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 8950000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 8950000 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-43-143-01-023 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: 5326700 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2739964 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2500000 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-09-143-01-023 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: 530300 Current Taxable Value as established by the Board of Review: 441445 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 324999 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 324999 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-42-143-01-023 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: 410900 Current Taxable Value as established by the Board of Review: 325000 What do you believe is the fair market value (also known as True Cash Value)? 500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 250000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 250000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-09-143-01-024 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: 312200 Current Taxable Value as established by the Board of Review: 231859 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 175000 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
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STATE
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Urbcam Michigan, LLC & Urbcam Dearborn, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000999 City Of Dearborn, 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: July 9, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Petition Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC, and Docket No. 26- Urbcam Dearborn, LLC, Parcel Nos. 82-09-143-01-022 82-43-143-01-023 Petitioners, 82-09-143-01-023 82-42-143-01-023 v. 82-09-143-01-024 City of Dearborn, Respondent. Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Entire Tribunal Property Tax Petition Petitioner Urbcam Michigan, LLC and Urbcam Dearborn, LLC, by and through their attorneys, Williams Williams Rattner & Plunkett, PC, state as follows for their Entire Tribunal Property Tax Petition. The Parties 1. Petitioner Urbcam Michigan, LLC, is a Michigan limited liability company with its registered office located at 209 Norcliff Drive, Bloomfield Hills, Michigan 48302. Petitioner Urbcam Dearborn, LLC is a Michigan limited liability company with its principal place of business in Michigan located at 209 Norcliff Drive,
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Petition Page 2 Bloomfield Hills, Michigan 48302. Urbcam Michigan, LLC and Urbcam Dearborn, LLC (collectively, “Petitioners”) are related entities that have the same principal ownership. 2. Respondent City of Dearborn is a Michigan city with its primary offices located at 16901 Michigan Avenue, Dearborn, Michigan 48126. The Subject Properties 3. Petitioners own properties identified as follows: Parcel No. Address 82-09-143-01-022 780 Town Center Dr 82-43-143-01-023 780 Town Center Dr 82-09-143-01-023 760 Town Center Dr 82-42-143-01-023 760 Town Center Dr 82-09-143-01-024 740 Town Center Dr They are referred to collectively in this Petition as the “Subject Properties.” 4. The Subject Properties are located in Wayne County and are within the Dearborn City school district. 5. Respondent possesses jurisdiction to assess and collect property taxes for the Subject Properties. The 2026 Assessments 6. For the 2026 tax year, Respondent classified the Subject Properties as commercial real property. 7. For the 2026 tax year, Respondent established the Subject Properties’ assessments for property taxes in the amounts set forth in paragraph 1 of the attached Multiple Parcel Form.
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Petition Page 3 8. Petitioners contend that lawful assessments of the Subject Properties for the 2026 tax year cannot exceed the amounts set forth in paragraph 2 of the attached Multiple Parcel Form. 9. The amounts in dispute therefore equal the amounts identified in paragraph 3 of the attached Multiple Parcel Form. 10. This Petition presents issues involving the Subject Properties’ valuation for assessment purposes. Petitioners do not believe that this Petition presents any issues arising out of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”), defines those terms, but reserve their right to assert issues involving losses should information supporting such issues become available. 11. The Subject Properties’ 2026 assessments (a) violate the Michigan Constitution, the GPTA, and other Michigan law, (b) are based on erroneous principles and information, (c) are based on the misapplication of valuation principles, and (d) otherwise violate Petitioners’ rights. 12. Petitioners do not assert that the Subject Properties’ 2026 assessments are not uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject Properties’ values. Conclusion and Request for Relief WHEREFORE, Petitioners respectfully request that this honorable Tribunal enter judgment revising the Subject Properties’ 2026 assessments to amounts that do not exceed Petitioners’ contentions of value set forth in paragraph 2 of the attached Multiple Parcel Form and granting Petitioners all other relief to which they are entitled under Michigan law.
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Petition Page 4 Respectfully Submitted, WILLIAMS WILLIAMS RATTNER & PLUNKETT PC By: /s/ Jerome P. Pesick Jerome P. Pesick (P29039) Jason C. Long (P59244) Dated: May 15, 2026 Attorneys for Petitioners
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Multiple Parcel Form Page 1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Urbcam Michigan, LLC, and Docket No. 26- Urbcam Dearborn, LLC, Parcel Nos. 82-09-143-01-022 82-43-143-01-023 Petitioners, 82-09-143-01-023 82-42-143-01-023 v. 82-09-143-01-024 City of Dearborn, Respondent. Jerome P. Pesick (P29039) Jason C. Long (P59244) WILLIAMS, WILLIAMS, RATTNER & PLUNKETT, PC 380 N. Old Woodward Ave., Ste. 300 Birmingham, MI 48009 (248) 642-0333 Attorneys for Petitioners Entire Tribunal Petition Multiple Parcel Form 1. The values established for the Subject Properties by Respondent’s March 2026 Board of Review are as follows: Parcel No. True Cash Value Assessed Value Taxable Value 82-09-143-01-022 29,026,800 14,513,400 14,053,904 82-43-143-01-023 10,653,400 5,326,700 2,739,964 82-09-143-01-023 1,060,600 530,300 441,445 82-42-143-01-023 821,800 410,900 325,000 82-09-143-01-024 624,400 312,200 231,859 Totals: 42,187,000 21,093,500 17,792,172
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Multiple Parcel Form Page 2 2. Petitioners contend that lawful 2026 assessments for the Subject Properties cannot exceed the following amounts: Parcel No. TCV AV TV 82-09-143-01-022 17,900,000 8,950,000 8,950,000 82-43-143-01-023 5,000,000 2,500,000 2,500,000 82-09-143-01-023 650,000 325,000 325,000 82-42-143-01-023 500,000 250,000 250,000 82-09-143-01-024
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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 Urbcam Michigan, LLC & Urbcam Dearborn, LLC Home Address (No., Street, P.O. Box or Rural Route) 209 Norcliff Drive City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpesick@wwrplaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Jerome M.I. P Last Name Pesick Firm Name (if any) Williams, Williams, Rattner & Plunkett, PC Address (No., Street, P.O. Box or Rural Route) 380 N. Old Woodward, Ste 300 City or Town Birmingham State Michigan ZIP Code 48009 Telephone Number 2486420333 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jpesick@wwrplaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 5 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 780 Town Center Dr Dearborn
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48009 Taxing Authority (City or Township) City Of Dearborn (WAYNE) County Wayne If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) Yes 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: 82-09-143-01-022 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: 14513400 Current Taxable Value as established by the Board of Review: 14053904 What do you believe is the fair market value (also known as True Cash Value)? 17900000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 8950000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 8950000 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-43-143-01-023 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: 5326700 Current Taxable Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2739964 What do you believe is the fair market value (also known as True Cash Value)? 5000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2500000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2500000 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-09-143-01-023 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: 530300 Current Taxable Value as established by the Board of Review: 441445 What do you believe is the fair market value (also known as True Cash Value)? 650000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 324999 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 324999 Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-42-143-01-023 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: 410900 Current Taxable Value as established by the Board of Review: 325000 What do you believe is the fair market value (also known as True Cash Value)? 500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 250000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 250000
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 82-09-143-01-024 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: 312200 Current Taxable Value as established by the Board of Review: 231859 What do you believe is the fair market value (also known as True Cash Value)? 350000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 175000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 175000 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
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STATE
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