Valley View ( Unit 1) LLC, Petitioner Vs. Township Of Pittsfield, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Valley View (Unit 1) LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001695 

 

Pittsfield Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

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

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

indicated. 

 

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

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

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

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

 

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

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

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

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

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

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

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

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

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

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

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

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

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

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

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001695 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

VALLEY VIEW (UNIT1), LLC, 

Petitioner, 

MTT Docket No. 25-001695 

vs 

PITTSFIELD TOWNSHIP, 

Respondent. 

FRIEDMAN REAL ESTATE 

SECREST WARDLE 

John-Paul Wolfe 

Alana E. Knox (P85859) 

Authorized Representative 

Attomey for Respondent 

34975 W. Twelve Mile Road 

2600 Troy Center Drive 

Farmington Hills, MI 48331 

P.O. Box 5025 

(248) 8484154 

Troy, MI 48007-5025 

jp.wolfe@freg.com 

(248) 851-9500 

aknox@secrestwardle.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

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

2. 

Property Parcel No: L-12-12-330-001. 

3. 

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

Board of Review are: 

Tax Year | Parcel Number 

True Cash Value | Assessed Value 

Taxable Value 

2025 

L-12-12-330-001 | $3,757,688 

$1,878,844 

$1,469,637 

4. 

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

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value | Assessed Value 

Taxable Value 

2025 

L-12-12-330-001 

[$2,611,350 

$1,305,675 

$1,305,675

Page 2

MTT Docket No. 25-001695 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

° 

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

this stipulation as to all applicable jurisdictions. Payment will be made 

within 60 days. 

° 

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

assessed and taxable values is strictly for settlement purposes only. 

° 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment for the tax year at 

issue. 

° 

Pay refund jointly to: Friedman Real Estate and Valley View (Unit 1), 

LLC. 

® 

Refund check must be sent to: Friedman Real Estate, John-Paul Wolfe, 

34975 W. Twelve Mile Road, Farmington Hills, MI 48331. 

aA Authorized Representative: 

/s/ 

< 

{1 

Dated: November 19, 2025 

Johfi-P ul Wolfe ” 

va 

Signature of Respondent’s Attorney: 

/s/ Alana E. Knox 

Dated: November 19, 2025 

Alana E. Knox (P85859) 

[Consent Judgment will be prepared by the Tribunal.] 

(10324768.1)

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

VALLEY VIEW (UNIT1), LLC, 

Petitioner, 

MTT Docket No. 25-001695 

vs 

PITTSFIELD TOWNSHIP, 

Respondent. 

FRIEDMAN REAL ESTATE 

SECREST WARDLE 

John-Paul Wolfe 

Alana E. Knox (P85859) 

Authorized Representative 

Attomey for Respondent 

34975 W. Twelve Mile Road 

2600 Troy Center Drive 

Farmington Hills, MI 48331 

P.O. Box 5025 

(248) 8484154 

Troy, MI 48007-5025 

jp.wolfe@freg.com 

(248) 851-9500 

aknox@secrestwardle.com 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

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

2. 

Property Parcel No: L-12-12-330-001. 

3. 

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

Board of Review are: 

Tax Year | Parcel Number 

True Cash Value | Assessed Value 

Taxable Value 

2025 

L-12-12-330-001 | $3,757,688 

$1,878,844 

$1,469,637 

4. 

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

settlement purposes are: 

Tax Year | Parcel Number 

True Cash Value | Assessed Value 

Taxable Value 

2025 

L-12-12-330-001 

[$2,611,350 

$1,305,675 

$1,305,675

Page 2

MTT Docket No. 25-001695 

Consent Judgment, Page 2 of 2 

5. 

If stipulation addresses tax years other than the tax year originally appealed 

or tax years added through motions to amend that have been granted by the 

Tribunal, list the separate facts upon which the parties rely to invoke the 

Tribunal’s authority over those tax year or years (attach additional page if 

necessary): 

6. 

List separately any special terms or conditions being proposed by the parties 

that would affect the execution of this Consent Judgment including, but not 

limited to, the joint payment of the refund, the waiver of interest, etc. (attach 

additional page if necessary): 

° 

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

this stipulation as to all applicable jurisdictions. Payment will be made 

within 60 days. 

° 

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

assessed and taxable values is strictly for settlement purposes only. 

° 

This stipulation constitutes the entire agreement between the parties, 

written or otherwise, as to the property’s assessment for the tax year at 

issue. 

° 

Pay refund jointly to: Friedman Real Estate and Valley View (Unit 1), 

LLC. 

® 

Refund check must be sent to: Friedman Real Estate, John-Paul Wolfe, 

34975 W. Twelve Mile Road, Farmington Hills, MI 48331. 

aA Authorized Representative: 

/s/ 

< 

{1 

Dated: November 19, 2025 

Johfi-P ul Wolfe ” 

va 

Signature of Respondent’s Attorney: 

/s/ Alana E. Knox 

Dated: November 19, 2025 

Alana E. Knox (P85859) 

[Consent Judgment will be prepared by the Tribunal.] 

(10324768.1)

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Page 1

p=, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valley View (Unit 1) LLC 

Petitioner(s) 

: 

MICHIGAN TAX TRIBUNAL 

MTT Docket No._25-001695 

PITTSFIELD TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: L-12-12-330-001 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes __ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

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

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

6. 

The property identified above is classified as COMMERCIAL-IMPROVED 

25-001695

Page 2

MTT Docket No. 

__25-001695 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Washtenaw 

County. Th 

property or properties’ address is: 

3725 Carpenter Road, Ypsilanti, MI 48197 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): PITTSFIELD TOWNSHIP 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X_ No 

X 

uniformity of the property or properties’ assessment 

25-001695

Page 3

MTT Docket No. __ 25-001695 

Page 3 of 4 

15. 

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

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

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

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$3,757,688 

$1,878,844 

$1,469,637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,650,000 

$825,000 

$825,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$2,107,688

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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 JUNE 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Valley View ( Unit 1) LLC,

Petitioner,

v

 

 

Township Of Pittsfield,

Respondent.

 MTT Docket No. 25-001695

Please be advised that 25-001695 has been placed on a two-week Prehearing General 

Call commencing June 16, 2026. Parties will be notified at least one week before they 

are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our 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 February 17, 2026. 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.

Page 2

MTT Docket No. 25-001695

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by February 17, 2026. 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, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been filed and resolved, 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 

June 16, 2026, which means all discovery has been requested, all motions to compel 

have been filed and

Page 3

STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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 FEBRUARY 17 - 27, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Valley View ( Unit 1) LLC,

Petitioner,

v

 

 

Township Of Pittsfield,

Respondent.

 MTT Docket No. 25-001695

Please be advised that 25-001695 has been placed on a two-week Prehearing General 

Call commencing February 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our 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 October 21, 2025. 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.

Page 2

MTT Docket No. 25-001695

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by October 21, 2025. 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, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

October 21, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been

Page 3

STAT

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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 

Valley View (Unit 1) LLC, 

 

 

 

Petitioner, 

 MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

v 

 

 

 

 

MTT Docket No. 25-001695 

Pittsfield Township, 

 

 

Respondent. 

 

ORDER VACATING NOTICE OF FEBRUARY 17 – 27, 2026 

PREHEARING GENERAL CALL 

 

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

16, 2025, the Tribunal erroneously placed this case on the February 17 – 27, 2026 

Prehearing General Call. Therefore, 

 

IT IS ORDERED that the Notice of February 17 – 27, 2026 Prehearing General Call is 

VACATED. 

 

 

 

By _________________________________ 

 

 

 

 

 

 

 

Patricia L. Halm, Tribunal Chair 

Entered: July 16, 2025 

 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

ACTING 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 FEBRUARY 17 - 27, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Valley View ( Unit 1) LLC,

Petitioner,

v

 

 

Township Of Pittsfield,

Respondent.

 MTT Docket No. 25-001695

Please be advised that 25-001695 has been placed on a two-week Prehearing General 

Call commencing February 17, 2026. Parties will be notified at least one week before 

they are scheduled to appear.

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, as provided by TTR 237.

In accordance with MCR 1.109(D)(9), as of January 1, 2021, 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. Please refer to the 

Tribunal’s FAQs and Glossary of Terms pages on our 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 October 21, 2025. 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.

Page 2

MTT Docket No. 25-001695

Page 2 of 2

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by October 21, 2025. 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, as provided by TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

October 21, 2025, which means all discovery has been requested, all motions to compel 

have been filed and resolved, 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 

February 17, 2026, which means all discovery has been requested, all motions to 

compel have been

Page 3

STAT

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Page 1

p=, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valley View (Unit 1) LLC 

Petitioner(s) 

: 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

PITTSFIELD TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: L-12-12-330-001 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes __ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

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

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

6. 

The property identified above is classified as COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Washtenaw 

County. Th 

property or properties’ address is: 

3725 Carpenter Road, Ypsilanti, MI 48197 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): PITTSFIELD TOWNSHIP 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X_ No 

X 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$3,757,688 

$1,878,844 

$1,469,637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,650,000 

$825,000 

$825,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$2,107,688 

$1,053,844 

$644,637 

19. 

Petitioner requests the following

Page 4

MTT

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

Valley View ( Unit 1) LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001695

Township Of Pittsfield, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 10, 2025

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

Valley View ( Unit 1) LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001695

Township Of Pittsfield, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days

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

1

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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

 

VALLEY VIEW (UNIT1), LLC, 

 

 

Petitioner, 

MTT Docket No. 25-001695 

 

 

-vs- 

 

PITTSFIELD TOWNSHIP, 

 

 

Respondent. 

_________________________________________________________________________________/ 

 

FRIEDMAN REAL ESTATE 

John-Paul Wolfe 

Authorized Representative 

34975 W. Twelve Mile Road 

Farmington Hills, MI 48331 

(248) 848-1154 

jp.wolfe@freg.com 

SECREST WARDLE 

Alana E. Knox (P85859) 

Attorney for Respondent 

2600 Troy Center Drive 

P.O. Box 5025 

Troy, MI 48007-5025 

(248) 851-9500 

aknox@secrestwardle.com 

_________________________________________________________________________________/ 

 

RESPONDENT’S ANSWER TO PETITIONERS’ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

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

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

Petition, states as follows: 

1. 

Answering paragraph 1, Respondent admits the subject property under appeal is 

property parcel number L-12-12-330-001. 

2. 

Answering paragraph 2, Respondent admits the property identified as property parcel 

number L-12-12-330-001 is real property. 

3. 

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

in which to either admit or deny.

Page 2

2

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

4. 

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

in which to either admit or deny. 

5. 

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

in which to either admit or deny. 

6. 

Answering paragraph 6, Respondent admits that parcel L-12-12-330-001 is real 

property classified as 201 Commercial-Improved. 

7. 

Answering paragraph 7, Respondent states that the paragraph contains no information 

in which to either admit or deny. 

8. 

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

in which to either admit or deny. 

9. 

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

in which to either admit or deny. 

10. 

Answering paragraph 10, Respondent admits that the parcel identified as L-12-12-330-

001 has a property address of 3725 Carpenter Road, Ypsilanti, MI, Washtenaw County. 

11. 

Answering paragraph 11, Respondent admits the same. 

12. 

Answering paragraph 12, Respondent neither admits nor denies the allegations 

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

and leaves Petitioner to its proofs. 

13. 

Answering paragraph 13, Respondent neither admits nor denies the allegations 

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

and leaves Petitioner to its proofs. 

14. 

Answering paragraph 14, Respondent admits that the tax year at issue is 2025. 

15. 

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

in which to either admit or deny.

Page 3

3

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

16. 

Answering paragraph 16, Respondent admits that the subject property’s 2025 true cash, 

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

PARCEL NUMBER 

TRUE CASH VALUE

ASSESSED VALUE 

TAXABLE VALUE 

L-12-12-330-001 

$ 3,757,688 

 $ 1,878,844 

$ 1,469,637 

 

17. 

Answering paragraph 17, Respondent denies that the subject property’s 2025 true cash, 

state equalized, and taxable values were no higher

Page 4

4

S

Page 5

5

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-001695

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Pittsfield (WASHTENAW)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Alana

M.I.

E.

Last Name

Knox

Firm Name (if any)

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

2600 Troy Center Drive

PO Box 5025

City or Town

Troy

State

Michigan

ZIP Code

48007

Telephone Number

248-539-2820

Fax Number

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

aknox@secrestwardle.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Alana E. Knox

/s/

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 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the Petition relative to the above-captioned matter upon: 

 

[Provide name and address of the following entities] 

 

1. Assessor (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

3. County Equalization Director (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

5. Secretary of the local school board (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

Friedman Real Estate Management Company 

25-001698

City of Wyoming 

Laura Clark 

5/29/2025

City of Wyoming Assessor 

1155 28th Street SW, Wyoming, MI 49509

City of Wyoming Clerk/ Kelli Vandenberg 

1155 28th Street SW, Wyoming, MI 49509

Kent County Bureau of Equalization/ Megan VanHoose

300 Monroe Ave. NW, Grand Rapids, MI 49503

Kent County Clerk/ Lisa Posthumus Lyons 

300 Monroe Ave NW, Grand Rapids, MI 49503

Wyoming Public School Board Secretary/ Craig Popma

3575 Gladiola Ave SW, Wyoming, MI 49519

/s/Laura Clark 

Laura Clark

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 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the Petition relative to the above-captioned matter upon: 

 

[Provide name and address of the following entities] 

 

1. Assessor (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

3. County Equalization Director (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

5. Secretary of the local school board (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

25-001695

5/29/2025

Valley View ( Unit 1) LLC

Pittsfield Township 

Laura Clark 

Pittsfield Charter Township Assessor 

6201 W. Michigan Ave, Ann Arbor, MI 48108

City Clerk for Pittsfield Charter Township 

6201 W. Michigan Ave, Ann Arbor, MI 48108

Washtenaw County Equalization Director 

200 N. Main Street, Suite 210, Ann Arbor, MI 48107

Washtenaw County Clerk

200 N. Main Street, Ann Arbor, MI 48104

Ypsilanti School Board Secretary 

1885 Packard Rad, Ypsilanti, MI 48197

/s/Laura Clark 

Laura Clark

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 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

 

_____________________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the Petition relative to the above-captioned matter upon: 

 

[Provide name and address of the following entities] 

 

1. Assessor (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

2. City Clerk or Township Supervisor/Clerk (via certified mail): 

______________________________________________________________________ 

______________________________________________________________________ 

3. County Equalization Director (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

4. County Clerk (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

5. Secretary of the local school board (via first class mail or personal service): 

______________________________________________________________________ 

______________________________________________________________________ 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

 

 _______________________________ 

 _______________________________ 

 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] 

25-001695

5/29/2025

Tru Taj LLC

Pittsfield Township 

Laura Clark 

Pittsfield Charter Township Assessor 

6201 W. Michigan Ave, Ann Arbor, MI 48108

City Clerk for Pittsfield Charter Township 

6201 W. Michigan Ave, Ann Arbor, MI 48108

Washtenaw County Equalization Director 

200 N. Main Street, Suite 210, Ann Arbor, MI 48107

Washtenaw County Clerk

200 N. Main Street, Ann Arbor, MI 48104

Ypsilanti School Board Secretary 

1885 Packard Rad, Ypsilanti, MI 48197

/s/Laura Clark 

Laura Clark

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

p=, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Valley View (Unit 1) LLC 

Petitioner(s) 

: 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

PITTSFIELD TOWNSHIP 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: L-12-12-330-001 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X real 

personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___ Yes __ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

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

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

6. 

The property identified above is classified as COMMERCIAL-IMPROVED

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

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

assessment or assessments at issue (attach additional page if necessary): 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

The property or properties at issue are located in Washtenaw 

County. Th 

property or properties’ address is: 

3725 Carpenter Road, Ypsilanti, MI 48197 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): PITTSFIELD TOWNSHIP 

Petitioner's legal residence or principal office address is: 

Friedman Real Estate 

34975 W Twelve Mile Road 

Farmington Hills, MI 48331 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X_ No 

X 

uniformity of the property or properties’ assessment

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

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

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

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

16. 

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

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$3,757,688 

$1,878,844 

$1,469,637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$1,650,000 

$825,000 

$825,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$2,107,688 

$1,053,844 

$644,637 

19. 

Petitioner requests the following

Page 4

MTT

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Valley View ( Unit 1) LLC 

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

34975 W. 12 mile Road

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

7346570350

Fax Number

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

Taxappeals@freg.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Scott

M.I.

M

Last Name

Shefman

Firm Name (if any)

Friedman Real Estate

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

34975 West 12 Mile Rd

City or Town

Farmington Hills

State

Michigan

ZIP Code

48331

Telephone Number

248-848-3509

Fax Number

248-848-3510

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

TaxAppeals@freg.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

3725 Carpenter Road 

Ypsilanti 

Michigan

Taxing Authority (City or Township)

Township Of Pittsfield (WASHTENAW)

County

Washtenaw

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

L-12-12-330-001

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1878844

Current Taxable Value as established by the Board of Review:

1469637

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

1650000

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

825000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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

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