Record Finder / 25-001920-TT
Michigan
Vkrk Eastpointe LLC, Petitioner Vs. City Of Eastpointe, Respondent
- Petitioner
- Vkrk Eastpointe LLC
- Respondent
- City Of Eastpointe
Case overview
- Docket number
- 25-001920-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 09/19/2025 | Not recorded | Download |
| 8 | Order Requiring Information | Not recorded | Not recorded | 09/18/2025 | Not recorded | Download |
| 7 | Motion to Withdraw Appeal was received. | PET | Not recorded | 09/18/2025 | Not recorded | Download |
| 6 | Order Holding Party in Default | Not recorded | Not recorded | 09/15/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 06/04/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 07/30/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 07/30/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/30/2025 | $400.00 | Download |
Documents
Order_of_Dismissal.2025-09-19_16-18-34.0000.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 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001920 City Of Eastpointe, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-001920 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 19, 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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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 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001920 City Of Eastpointe, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
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MTT Docket No. 25-001920 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 19, 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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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN,
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MTT
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25-001920 VKRK Eastpointe LLC v City of Eastpointe.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 VKRK Eastpointe LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket Nos. 25-001920 City of Eastpointe, Presiding Judge Respondent. Patricia L. Halm ORDER REQUIRING INFORMATION The Tribunal has reviewed the file in this case and finds that Petitioner filed an Entire Tribunal petition on May 30, 2025, which was assigned to Docket No. 25-001920. However, Petitioner also filed an Entire Tribunal petition on April 15, 2025, which was assigned to Docket No. 25-000632. The property, parties, and issues in each of the cases are the same, and as a result, Docket No. 25-001920 is a duplicate appeal subject to dismissal. That said, the representatives in each case are not the same. As such, Petitioner is required to provide documentation establishing the proper, authorized representative. Therefore, IT IS ORDERED that Petitioner must file documentation evidencing the correct authorized representative(s) for the appeal. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.1 Failure to comply with this order may result in Petitioner being held in default, as provided by TTR 237. Entered: September 18, 2025 By _____________________________ smm/gc 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).
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MTT Docket Nos. 25-001920 Page 2 of 2 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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VKRK Motion to Withdraw Appeal.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) MOTION TO WITHDRAW APPEAL 1. I wish to withdraw my appeal in the above-captioned docket. 2. Good cause exists to grant withdrawal because: 3. I ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- captioned docket. Please select one of the following: __ I am filing this Motion to Withdraw before Respondent filed an Answer or a responsive motion with the Tribunal. __ I am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive Motion with the Tribunal. I attached to this Motion Respondent’s written consent to withdraw my petition, or I shall grant Respondent the opportunity to object to this withdrawal. __________________________ ________________________________ Party/Representative (sign here) Print name of person signing I certify that on this date I served a copy of this Motion, and any additional documentation, on the opposing party or their representative. ___________________________ _____________________________________ Date (sign here) VKRK EASTPOINTE, LLC. 25-001920 CITY OF EASTPOINTE Duplicate appeals were inadvertently filed for the same petitioner/property. This case is being voluntarily withdrawn to eliminate the duplicate filing and avoid unnecessary proceedings. XX MorochKouza 9-19-2025
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Order_Holding_Party_in_Default.2025-09-15_10-10-24.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001920 City Of Eastpointe, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: September 15, 2025 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-001920 Page 2 of 6 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001920 City Of Eastpointe, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. As such, Respondent must file and serve an answer to the petition and file proof demonstrating service of the answer within 14 days of the entry of this order. See TTR 235 and 227. Tribunal rules and information on Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: September 15, 2025 Patricia L. Halm, Tribunal Chair 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 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received.
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MTT Docket No. 25-001920 Page 4 of 6 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001920 City Of Eastpointe, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the
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MTT
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25-001920.pdfRead complete document text →
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RECEIVED JUN § 9.2025 ay pa MICHIGAN TAX TRIBUNAL LAW OFFICES OF MOROCH Y. KOUZA ATTORNEY AT LAW June 4, 2025 Samantha M. Welton, Chief Clerk MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909 Re: VKRK Eastpointe, LLC. v City of Eastpointe MTT Docket No. 25-001920 Dear Ms. Welton: In compliance with the Tribunal's rule enclosed please find Petitioner's Proof of Service with respect to the above referenced matter. A copy of Petitioner's Petition, previously filed with the Tribunal, has also been supplied to those listed below. Very truly yours, Moroch Y. Kouza, P.C, ow M ag 7 May Kouza Enclosure cc: Via Certified Mail: Clerk, City of Eastpointe Assessor, City of Eastpointe Via First Class U.S. Mail Clerk, Macomb County
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL VKRK Eastpointe, LLC, Petitioner, v MTT Docket No. 25-001920 City of Eastpointe, Respondent. PROOF OF SERVICE MAY KOUZA, being duly sworn, deposes and says that he is employed by Moroch Y. Kouza, P.C., attorney for Petitioner, and that on 06/04/2025, she did serve a copy of Petitioner's Petition upon the parties listed below. U Kay Kouza 0 BY CERTIFIED UNITED STATES MAIL, BY FIRST-CLASS UNITED STATES MAIL: RETURN RECEIPT REQUESTED: City of Eastpointe Assessor Director of Equalization 23200 Gratiot Ave. Macomb County Equalization Eastpointe, MI 48021 1S. Main Street, #9589 0710 5270 0852 9024 12 Mt. Clemens, Ml 48043 City of Eastpointe Clerk Macomb County Clerk 23200 Gratiot Ave. 120 N. Main Street Eastpointe, MI 48021 Mt Clemens, MI 48043 #9589 0710 5270 0852 9023 75 Secretary of School Board Eastpointe School District 24685 Kelly Road Eastpointe, MI 48021
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Law Offices Moroch Y. Kouza 6450 Farmington Road 4 JUN 2025 PMS LL West Bloomfield, MI 48322 > METROPLEX MI 480 Samantha Welton, Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Fprbsg i Bhi gfe pid ge
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VKRK Eastpointe - Tax Tribunal Petition.docx.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL VKRK Eastpointe, LLC, Petitioner, v MTT Docket No. City of Eastpointe, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel Nos: 02-14-28-353-006 (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. The property identified above is classified as Commercial. 4. A protest to the Board of Review was not required. 5. The property or properties at issue are located in Macomb County. The property or properties’ address is: 22790 Kelly Road, Eastpointe, Michigan 48021. 6. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Eastpointe 7. Petitioner’s legal residence or principal office address is: 6450 Farmington Road, West Bloomfield, MI 48322 8. 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
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________the property or the properties’ exemption from ad valorem taxation under MCL ______ 9. The tax year(s) at issue are: 2025 10. 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 463,400 231,700 231,700 11. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 245,000 122,500 122,500 12. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 218,400 109,200 109,200 13. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable value and state equalized value of Petitioner’s Property to the amounts listed above in paragraph 11, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The 2025 assessment, including state equalized value and taxable value, imposed on Petitioner’s Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes;
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b. The assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner’s Property that is taxable under Michigan Law, and is based upon the application of wrong principles, and, c. The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminates against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and due process of law. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: __________________________________________________________________ Moroch Y. Kouza, Esq. Address: 6450 Farmington Road West Bloomfield, MI 48322 Telephone Number: (734) 777-4101 Email Address: may@kouzalaw.com Date: May 30, 2025
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ET_Notice_of_Docket_Number.2025-07-30_11-14-59.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 VKRK Eastpointe LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001920 City Of Eastpointe, 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 30, 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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VKRK Eastpointe - Tax Tribunal Petition.docx.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL VKRK Eastpointe, LLC, Petitioner, v MTT Docket No. City of Eastpointe, Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel Nos: 02-14-28-353-006 (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. The property identified above is classified as Commercial. 4. A protest to the Board of Review was not required. 5. The property or properties at issue are located in Macomb County. The property or properties’ address is: 22790 Kelly Road, Eastpointe, Michigan 48021. 6. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Eastpointe 7. Petitioner’s legal residence or principal office address is: 6450 Farmington Road, West Bloomfield, MI 48322 8. 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
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________the property or the properties’ exemption from ad valorem taxation under MCL ______ 9. The tax year(s) at issue are: 2025 10. 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 463,400 231,700 231,700 11. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 245,000 122,500 122,500 12. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 218,400 109,200 109,200 13. Petitioner requests the following relief (attach additional page if necessary): Petitioner requests that the Tax Tribunal enter an Order reducing the 2025 taxable value and state equalized value of Petitioner’s Property to the amounts listed above in paragraph 11, and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): The 2025 assessment, including state equalized value and taxable value, imposed on Petitioner’s Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, including state equalized value and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes;
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b. The assessment, including taxable value and/or state equalized value, is based upon an erroneous determination of the true cash value of that portion of Petitioner’s Property that is taxable under Michigan Law, and is based upon the application of wrong principles, and, c. The assessment, including state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminates against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and due process of law. Signature of Petitioner’s Authorized Representative or, if none, Petitioner: __________________________________________________________________ Moroch Y. Kouza, Esq. Address: 6450 Farmington Road West Bloomfield, MI 48322 Telephone Number: (734) 777-4101 Email Address: may@kouzalaw.com Date: May 30, 2025
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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.e58541b5-5972-494a-8cf8-8d94ce276ce3.pdfRead complete document text →
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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 VKRK Eastpointe LLC. Home Address (No., Street, P.O. Box or Rural Route) 6450 Farmington Road City or Town West Bloomfield State Michigan ZIP Code 48322 Telephone Number 248-731-4481 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) raykouza@yahoo.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Moroch M.I. Last Name Kouza Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 6450 Farmington Road City or Town West Bloomfield State Michigan ZIP Code 48322 Telephone Number 734-777-4101 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) may@kouzalaw.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] 22709 Kelly Road Eastpointe Michigan 48021 Taxing Authority (City or Township) City Of Eastpointe (MACOMB) County Macomb 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.)
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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: 02-14-28-353-006 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 231700 Current Taxable Value as established by the Board of Review: 231700 What do you believe is the fair market value (also known as True Cash Value)? 245000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 122500 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?
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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 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 Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Moroch Kouza, Esq.
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