Viceroy Plaza Assoc LLC, Petitioner Vs. City Of Sterling Heights, 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

Viceroy Plaza Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002525

City Of Sterling Heights,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: June 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Viceroy Plaza Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002525

City Of Sterling Heights,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: June 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Viceroy Plaza Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-002525

City Of Sterling Heights,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that the parties have filed a 

Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By: /s/ Patricia L. Halm

Entered: June 17, 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.

Page 1

RECEIVED 

JUN 12 2026 

STATE OF MICHIGAN 

] 

DEPT OF LICENSING & REGULATORY AFFAIRBHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

Viceroy Plaza Assoc. LLC 

Petitionet, 

Docket #: 25-002525 

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CITY Sterling Heights, 

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Respondent. 

Polter Law Group — EPTA 

O'Reilly Rancillio PC 

Stephen Polter, Esq. 

Marc Kaszubski, Esq. 

For Petitioner 

For Respondent 

2600 W Big Beaver, Ste L100 

12900 Hall Rd., Ste 350 

Troy MI, 48084 

SH, MI 48313 

248-213-6800 

586-726-1000 

spolter@polterlaw.com 

mkaszubski@orlaw.com 

STIPULATION TO WITHDRAW PETITION 

Petitioner, Viceroy Plaza Assoc., LLC, and Respondent, City of Stetling Heights, through their 

respective counsel and or authotized representatives, hereby stipulate and agree as follows: 

1. 

Petitioner voluntarily withdraws the above-captioned property tax appeal filed with the MTT 

concerning the assessment of the property identified hereinabove. 

2. 

The parties agree that this withdrawal resolves all issues raised in this appeal and that no 

further action by the Ttibunal is required or necessary, except for entry of an order 

acknowledging such withdrawal.

Page 2

5. 

The individuals executing this Stipulation represent that they are authorized to do so on 

behalf of their respective parties. 

Troy, MI 

fay 30, 2026 MRA 

7 

Stephen Polter on behalf of Petitioner 

Marc Kaszubski on behalf of Respondent

Page 3

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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

NOTICE OF OCTOBER 16 - 30, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Viceroy Plaza Assoc LLC,

Petitioner,

v

 

 

City Of Sterling Heights,

Respondent.

 MTT Docket No. 25-002525

Please be advised that 25-002525 has been placed on a two-week Prehearing General 

Call commencing October 16, 2026. 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. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-002525

Page 2 of 3

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 June 22, 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.

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

Statements by June 22, 2026. 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 

June 22, 2026, 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 

October 16, 2026, 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

Entered: November 17, 2025

Page 3

MTT Docket No. 25-002525

Page 3 of 3

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 OCTOBER 16 - 30, 2026 PREHEARING GENERAL CALL AND

Page 5

MTT

Page 6

MT

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

VICEROY PLAZA ASSOC LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

Docket No. 25-002525 

 

 

 

 

 

 

 

 

 

Parcel No. 10-10-31-451-014 

CITY OF STERLING HEIGHTS, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STEPHEN POLTER 

POLTER LAW 

Attorney for Petitioner 

2600 W. Big Beaver Rd., Ste. L100 

Troy, MI 48084 

(248) 213-6800 

spolter@polterlaw.com 

 

MARC D. KASZUBSKI (P60333) 

O’Reilly Rancilio P.C. 

Attorney for Respondent 

12900 Hall Road, Suite 350 

Sterling Heights, MI 48313-1151 

(586) 726-1000 

mkaszubski@orlaw.com 

 

ANSWER TO PETITION 

 

Respondent, CITY OF STERLING HEIGHTS (“Respondent”), submits the following as 

its Answer to the Petition in this matter: 

1. 

Admit. 

2. 

Admit. 

3. 

No response required. 

4. 

No response required. 

5. 

No response required. 

6. 

Admit. 

7. 

No response required. 

8. 

No response required. 

9. 

No response required.

Page 2

2 

 

10. 

Admit. 

11. 

Denied as untrue. 

12. 

Neither admit nor deny as Respondent is without sufficient information to form a 

belief as to truth of this allegation. 

13. 

Neither admit nor deny as Respondent is with sufficient information to form a 

belief as to the truth of this allegation 

14. 

Admit. 

15. 

No response required. 

16. 

Admit. 

17. 

Denied as untrue. 

18. 

Denied as untrue. 

19. 

Respondent respectfully requests the Tax Tribunal deny Petitioner’s request in 

paragraph 19. 

20. 

No response required. 

WHEREFORE, Respondent respectfully requests this Honorable Tribunal dismiss the 

Petition with prejudice and on the merits and further award Respondent any and all other relief in 

its favor as is deemed just and appropriate under the circumstances. 

 

 

 

 

 

 

O’REILLY RANCILIO P.C. 

 

 

 

 

 

 

 

By: /s/ Marc D. Kaszubski 

 

 

 

 

 

 

 

 

 Marc D. Kaszubski (P60333) 

 

 

 

 

 

 

 Attorney for Respondent 

Dated: August 22, 2025

Page 3

3 

 

RESPONDENT’S AFFIRMATIVE DEFENSES 

 

 

NOW COMES, Respondent, CITY OF STERLING HEIGHTS, by and through its 

attorneys, O’REILLY RANCILIO P.C. and states for its Affirmative Defenses as follows: 

1. 

Petitioner lacks an interest in the property or standing to bring this action. 

2. 

Lack of jurisdiction. 

3. 

Res Judicata and Collateral Estoppel. 

4. 

Petitioner fails to allege specific and sufficient facts to support a cause of action 

against Respondent. 

5. 

The Petition is improper because it asks this Tribunal to grant a preference by 

application of a self-chosen method of assessment contrary to the laws of the 

State of Michigan. 

6. 

The Petition is improper because its effect would be to shift the burden of the city, 

school and county taxes to other property owners within the City of Sterling 

Heights. 

7. 

Petitioner has failed to join any and all claims arising out of the same transaction 

or occurrence subject to this action. 

8. 

Respondent reserves the right to raise any additional affirmative defenses as they 

arise during the pendency of this matter. 

 

WHEREFORE, Respondent respectfully requests this Honorable Tribunal dismiss the 

Petition with prejudice and on the merits and further award Respondent any and all other relief in 

its favor as is deemed just and appropriate under the circumstances.

Page 4

4 

 

O’REILLY RANCILIO P.C. 

 

 

 

 

 

 

 

By: /s/ Marc D. Kaszubski 

 

 

 

 

 

 

 

 

 

Marc D. Kaszubski (P60333) 

 

 

 

 

 

 

 

Attorney for Respondent 

Dated: August 22, 2025 

 

 

PROOF OF SERVICE 

 

I served Respondent’s Answer to Petition and Affirmative 

Defenses upon the attorneys of record and/or parties in this case on 

August 22, 2025. I declare the foregoing statement to be true to 

the best of my information, knowledge and belief. 





 U.S. Mail 

 

 Fax 



 Hand Delivered 

 

 Messenger 



 Express Mail Private 

 Other: 

 

 

 

 

/s/ Teresa A. Walsh 

 

 Teresa A. Walsh

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. 25-002525

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Sterling Heights (MACOMB)

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

Marc

M.I.

D

Last Name

Kaszubski

Firm Name (if any)

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

12900 Hall Rd, Ste 350

City or Town

Sterling Heights

State

Michigan

ZIP Code

48313

Telephone Number

586-726-1000

Fax Number

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

mkaszubski@orlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Marc D. Kaszubski

/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

RECEIVED 

JUL 2 9 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

WARLOILI BROWN, DEA 

roHeN wh 

Na 

DIRECTOR 

Viceroy Plaza Assoc. LLC 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

M 

MTT Docket No. 25-002525 

Sterling Hts. 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Stephen Polter 

states that on July 22 2025 

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): 

40555 Utica Road 

Steding Helghts, MI 48313 

2. 

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

40555 Ulica Road 

Sterling Helahts, M) 48313 

3. 

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

1 8S Main St 6th floor, Mt Clemens, MI 48043 

4. 

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

120 N Main St, Mt Clemens, MI 48043 

5. 

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

11303 Greendale Dr, Sterling Heights, MI 48312 

. 

6. 

State Treasurer (via first class mail):

Page 2

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Page 1

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

TT 

a— 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Viceroy Plaza Assoc LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Sterling Heights 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 10-10-31-451-014 

(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 

Xx 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 201Comm

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

property or properties’ address is: 

The property or properties at issue are located in Macomb 

County. The 

2715 14 MILE RD STERLING HEIGHTS, MI 48310 

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

local governmental unit): Troy 

Petitioner's legal residence or principal office address is: 

1147 E LONG LAKE RD, STE 

1 

TROY, MI 48085 

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___ No 

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 vears (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 

2,336,800 

1,168,400 

705,926 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,400,000 

700,000 

700,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

936,800 

468,400 

5,926 

19. 

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

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

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

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

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

said 

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MAY-8 

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FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commetcial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shotes, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Watten Manor v Warren, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Gteenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250.

Page 6

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X Holdings v Watren, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2

Page 7

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Page 8

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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

Viceroy Plaza Assoc LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002525

City Of Sterling Heights, 

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: June 25, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

TT 

a— 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Viceroy Plaza Assoc LLC 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Sterling Heights 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 10-10-31-451-014 

(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 

Xx 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 201Comm

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 Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

property or properties’ address is: 

The property or properties at issue are located in Macomb 

County. The 

2715 14 MILE RD STERLING HEIGHTS, MI 48310 

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

local governmental unit): Troy 

Petitioner's legal residence or principal office address is: 

1147 E LONG LAKE RD, STE 

1 

TROY, MI 48085 

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___ No 

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 vears (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 

2,336,800 

1,168,400 

705,926 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

1,400,000 

700,000 

700,000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

936,800 

468,400 

5,926 

19. 

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

Reduction of TCV and accordingly AV/TV to more reflect these accurate figures based on comps, 

condition, income, vacancy, etc.

Page 4

MTT Docket No. 

Page 4 of 4 

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

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

Stephen Polter 

Email Address: spolter@polterlaw.com 

Mailing Address: 

2600 W Big Beaver, Ste L100, Troy, MI 48084 

Telephone Number: 248-213-6800 

Date: May 25, 2025

Page 5

May 27, 2025 

RECEIVED 

said 

ML 

MAY-8 

0 2025 

= [= 

f 

FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

2nd Floor Michigan Tax Tribunal 

2407 N. Grand River Avenue 

Lansing, Michigan 48906 

Re: 

Multiple 2025 PTA 

To whom it may concern, 

This mailing contains sixty-three (“63”) commetcial property tax appeals/petitions and one 

(“1”) multi (2) contiguous residential appeal/ petition, along with the requisite filing fees, as follows: 

SXM LLC v Hadley Twp. (multi — 2) Res., along with 2 checks (#1345-46) for 

$125 ea. 

CCCU v Muskegon/Fruitpott, along with 2 checks; one (#1320) for $250, one 

(#1393) for $150 (totaling $400). 

CCCU v Commerce Twp., along with 2 checks; one (#1321) for $250, one (#1391) 

for $150 (totaling $400). 

CCCU v Notton Shotes, along with 1 check (#1319) in the amount of $250. 

TOCU v Sandusky, along with 1 check (#1317) in the amount of $250. 

TOCU v Owosso, along with 1 check (#1318) in the amount of $250. 

W Investors v FH, along with 1 check (#1378) in the amount of $400. 

Rite Aid Cotp (Lewis) v Pinckney, along with 1 check (#1336) in the amount of 

$400. 

Watten Manor v Warren, along with 2 checks; one (#1311) for $600, one (#1390) 

for $25 (totaling $625 — contiguous multi (2). 

2Changs v N'Ville, along with 2 checks; one (#1350) for $250, one (#1389) for 

$150 (totaling $400). 

5016 Gteenfield v Richfield, along with 1 check (#1330) in the amount of $250. 

Springfield v. Hampton, along with 1 check (#1331) in the amount of $400. 

Westbelt v Clawson, along with 1 check (#1337) in the amount of $400. 

CVS (Encote) v Detroit, along with 1 check (#1316) in the amount of $250. 

10 Middlebelt v FH, along with 1 check (#1375) in the amount of $250.

Page 6

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X Holdings v Watren, along with 1 check (#1329) in the amount of $400. 

Prism v Mt Pleasant, along with 1 check (#1326) in the amount of $250. 

Mishpat v Sfld., along with 2

Page 7

JRV

Page 8

PO

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.