Record Finder / 26-000999-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Prehearing General CallNot recordedNot recorded09/01/2026Not recordedDownload
5Answer was receivedRESPNot recorded08/18/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.PETNot recorded07/30/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET107/09/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded07/09/2026Not recordedDownload
1A petition was received.PETNot recorded05/15/2026$700.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Prehearing_General_Call.2026-09-01_11-45-17.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

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.

Page 2

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

Page 3

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

Page 4

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

Page 5

M

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Respondent Answer 26-000999.pdfRead complete document text →
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Page 1

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.

Page 2

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

Page 3

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

Page 4

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

Page 5

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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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. 26-000999

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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POS - Petition - Urbcam.pdfRead complete document text →
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Page 1

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

Page 2

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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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: 26-000999

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 - Urbcam Michigan.pdfRead complete document text →
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Page 1

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,

Page 2

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.

Page 3

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.

Page 4

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

Page 5

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

Page 6

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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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

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

Page 2

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:

Page 3

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

Page 4

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

Page 5

STATE

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.

ET_Notice_of_Docket_Number.2026-07-09_06-56-34.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

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

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.

Petition - Urbcam Michigan.pdfRead complete document text →
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Page 1

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,

Page 2

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.

Page 3

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.

Page 4

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

Page 5

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

Page 6

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

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.

EntireTribunalCaseISPetition.pdfRead complete document text →
Read document text excerpt

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

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

Page 2

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:

Page 3

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

Page 4

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

Page 5

STATE

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.