Z On Sixth LLC Petitioner Vs. City Of Royal Oak Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Z on Sixth LLC, 

 

 

 

Petitioner, 

 

v 

 

City of Royal Oak, 

 

 

Respondent.

 

 

 

MTT Docket No. 26-002368 

 

Parcel No. 72-25-21-283-005 

 

_____________________________________________________________________________/ 

 

JAY A. SCHWARTZ 

PROPERTY TAX REDUCTION SERVICES 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, MI 48331 

(248) 672-1922 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

 

JOINT MOTION TO HOLD APPEAL IN ABEYANCE 

PENDING MTT DOCKET NO. 24-001719 

 

The parties by and through their respective counsel state the following in support of the 

above captioned Motion: 

1. 

The above captioned appeal concerns the 2026 valuation of commercial property 

located in Oakland County. 

2. 

With the exception of the tax year at issue, the parties, property, and issues raised 

in the above captioned appeal are, based on the pleadings, in essence identical to those at issue in 

MTT docket no. 24-001719—an appeal concerning the 2024 and 2025 tax years.

Page 2

2 

 

3. 

The above captioned 2026 appeal is ready to be placed on a Prehearing General 

Call and Order of Procedure. 

4. 

However, as of the filing of the above captioned Motion, the 2025 reiteration 

(MTT docket no. 24-001719) has not yet been resolved. The 2024 reiteration is scheduled for 

hearing on June 15 - 18, 2027. A Final Opinion and Judgment will likely not be rendered until 

Fall 2028. 

5. 

A Final Opinion and Judgment from the Tribunal regarding MTT docket no. 24-

001719 could impact this 2026 appeal and the parties’ desire to proceed with this appeal. Thus, it 

could potentially be a waste of time and resources for the parties and the Tribunal to proceed 

with the above captioned appeal when the prior 2024 appeal remains pending. 

6. 

To proceed with this case before a resolution regarding MTT docket no. 24-

001719 has been reached would likely not constitute an efficient administration of justice. 

7. 

Proceeding with the above captioned appeal will require the parties and the 

Tribunal to expend substantial resources which may ultimately be unnecessary. Placing the 

above captioned appeal in abeyance at this juncture before substantial time and resources have 

been spent—including, but not limited to, the preparation of prehearing statements and valuation 

disclosures—is in the interest of efficiency to all parties involved and judicial economy. 

8. 

As evidenced above, there is good cause for granting this joint Motion to hold the 

above captioned appeal in abeyance pending the resolution of its 2024 iteration, MTT docket no. 

24-001719. 

WHEREFORE, the parties respectfully request the Tribunal enter an Order holding the 

above captioned appeal in abeyance pending the resolution of MTT docket no. 24-001719.

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3 

 

Respectfully submitted, 

/s/ Jay A. Schwartz 

 

 

 

 /s/ Laura M. Hallahan 

 

 

JAY A. SCHWARTZ 

Representative for Petitioner 

 

Dated: October 18, 2026 

 

 

 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

 

Dated: October 14, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002368

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Joint

Files

Document Type: Motion for Abeyance

Attachment File Name: Joint Motion for Abeyance (Z on Sixth v Royal Oak 26-002368) 10-18-26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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 AUGUST 16- 31, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Z on Sixth LLC,

Petitioner,

v

 

 

City Of Royal Oak,

Respondent.

 MTT Docket No. 26-002368

Please be advised that 26-002368 has been placed on a two-week Prehearing General 

Call commencing August 16, 2027. Unless ordered otherwise, parties will be notified at 

least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

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

website for more information.

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MTT Docket No. 26-002368

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 April 19, 2027. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

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

Statements by April 19, 2027. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

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

April 19, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

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

August 16, 2027, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. “Post-Valuation Disclosure” discovery is

Page 3

MTT

Page 4

S

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Z on Sixth LLC, 

 

Petitioner, 

v 

City of Royal Oak, 

 

Respondent. 

MTT Docket No. 26-002368 

Parcel No. 72-25-21-283-005 

_____________________________________________________________________________/ 

 

JAY A. SCHWARTZ 

PROPERTY TAX REDUCTION SERVICES 

Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, MI 48331 

(248) 672-1922 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, City of Royal Oak, by and through its attorneys, Hallahan & Associates, P.C., 

responds to the allegations made in Petitioner’s Petition as follows: 

1. 

Respondent admits the allegations in Paragraph 1. 

2. 

Respondent admits the allegations in Paragraph 2. 

3. 

Respondent neither admits nor denies Paragraph 3 as no allegations are set forth 

and, thus, no responsive pleading is required.

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2

4. 

Respondent neither admits nor denies Paragraph 4 as no allegations are set forth 

and, thus, no responsive pleading is required. 

5. 

Respondent neither admits nor denies Paragraph 5 as no allegations are set forth 

and, thus, no responsive pleading is required. 

6. 

Respondent admits the allegations in Paragraph 6. 

7. 

Respondent neither admits nor denies Paragraph 7 as no allegations are set forth 

and, thus, no responsive pleading is required. 

8. 

Respondent neither admits nor denies Paragraph 8 as no allegations are set forth 

and, thus, no responsive pleading is required. 

9. 

Respondent neither admits nor denies Paragraph 9 as no allegations are set forth 

and, thus, no responsive pleading is required. 

10. 

Respondent admits the allegations in Paragraph 10. 

11. 

Respondent admits the allegations in Paragraph 11. 

12. 

Respondent lacks the information and knowledge necessary to respond to the truth 

of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 

13. 

Respondent acknowledges the issues raised by Petitioner in Paragraph 13 but denies 

that Petitioner’s claims have merit and denies that Petitioner is entitled to relief. 

14. 

Respondent acknowledges Petitioner’s belief as to an issue with the 2026 tax year 

but denies any issue with said year. 

15. 

Respondent neither admits nor denies Paragraph 15 as no allegations are set forth 

and, thus, no responsive pleading is required. 

16. 

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

of Review are:

Page 3

3

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

$3,042,640 

$1,521.320 

$1,521,320 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$3,042,640 

$1,521.320 

$1,521,320 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

19. 

Respondent acknowledges the relief requested by Petitioner via Paragraph 19 but 

denies that Petitioner is entitled to such relief for the reasons set forth above. In further answer, 

the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed 

the percentage of true cash value permitted by law, were correctly determined and are based upon 

correct application of proper principles, and the values and Respondent’s mode of assessment are 

non-discriminatory and constitutional. 

20. 

Respondent denies the allegations in Paragraph 20 for the reason that the same are 

untrue. In further answer, the assessed, state equalized and/or taxable values do not exceed 

permitted amounts, do not exceed the percentage of true cash value permitted by law, were 

correctly determined and are based upon correct application of proper principles, and the values 

and Respondent’s mode of assessment are non-discriminatory and constitutional. 

WHEREFORE, Respondent, City of Royal Oak, requests the Tribunal dismiss the Petition, 

affirm Respondent’s assessed and taxable values, subject to county and state equalization, and 

award Respondent its costs and attorney fees.

Page 4

4

HALLAHAN & ASSOCIATES, P.C. 

 

/s/ Kelsea M. Melcher________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750

Page 5

5

Page 6

6

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002368

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Royal Oak (OAKLAND)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates PC

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

 Michigan

ZIP Code

48302

Telephone Number

248-731-3089

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

mtt@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/s/Kelsea M. Melcher

/s/

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Z ON SIXTH LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002368 

 

CITY OF ROYAL OAK, 

 

 

 

 

 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

By: Jay A. Schwartz 

Authorized Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, Michigan 48331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org 

HALLAHAN & ASSOCIATS, P.C. 

By: Laura M. Hallahan (P42101) 

 Seth A. O’Loughlin (P80257) 

 Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com 

______________________________________________________________________________ 

 

 

 

“AMENDED” PROOF OF SERVICE RE: PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on July 7, 2026, I served a copy of the Entire Tribunal Property 

Tax Petition (with noted docket number), relative to the above-captioned matter, 

by CERTIFIED MAIL, on: 

Assessor’s Office 

City of Royal Oak 

 

203 South Troy Street 

Royal Oak, Michigan 48067 

 

Royal Oak City Clerk 

 

203 South Troy Street 

Royal Oak, Michigan 48067

Page 2

2 

 

and by FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

250 Elizabeth Lake Road, #1000W 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

1200 North Telegraph Road, Building 12E 

Pontiac, Michigan 48341 

 

Secretary of Royal Oak Public Schools 

800 DeVillen 

Royal Oak, Michigan 48073 

 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that the statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002368

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: AMENDED Proof of Service (Z on Sixth v Royal Oak 26-002368) 7-7-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Z ON SIXTH LLC, 

 

 

Petitioner, 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-002368 

 

CITY OF ROYAL OAK, 

 

 

 

 

 

 

 

 

Respondent. 

______________________________________________________________________________ 

 

PROPERTY TAX REDUCTION 

SERVICES, LLC 

By: Jay A. Schwartz 

Authorized Representative for Petitioner 

37887 West Twelve Mile Road, Suite B 

Farmington Hills, Michigan 48331 

(248) 672-1922 

jschwartz@propertytaxreductionservices.org 

HALLAHAN & ASSOCIATS, P.C. 

By: Laura M. Hallahan (P42101) 

 Seth A. O’Loughlin (P80257) 

 Kelsea M. Melcher (P85821) 

Attorneys for Respondent 

1750 South Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com 

______________________________________________________________________________ 

 

 

 

PROOF OF SERVICE RE: PROPERTY TAX PETITION 

 

 

I, Lyn Zarem, state that on July 7, 2026, I served a copy of the Entire Tribunal Property 

Tax Petition (with noted docket number), relative to the above-captioned matter, 

by CERTIFIED MAIL, on: 

Assessor’s Office 

City of Royal Oak 

 

211 South Williams Street, 1st Floor 

 

Royal Oak, Michigan 48067 

 

Royal Oak City Clerk 

 

211 South Williams Street, 1st Floor 

 

Royal Oak, Michigan 48067

Page 2

2 

 

and by FIRST-CLASS MAIL, on: 

 

Oakland County Director of Equalization 

250 Elizabeth Lake Road, #1000W 

Pontiac, Michigan 48341 

 

Oakland County Clerk 

1200 North Telegraph Road, Building 12E 

Pontiac, Michigan 48341 

 

Secretary of Royal Oak Public Schools 

800 DeVillen 

Royal Oak, Michigan 48073 

 

 

State Treasurer 

 

Michigan Department of Treasury 

 

430 West Allegan 

 

Lansing, Michigan 48922 

 

I declare under the penalty of perjury that the statement above is true to the best of my 

knowledge, information and belief. 

 

 

 

 

 

 

 

 

 

 

 

/s/ Lyn Zarem 

 

 

 

 

 

 

 

 

 

 

 

Property Tax Reduction Services, LLC 

 

 

 

 

 

 

 

37887 West Twelve Mile Road, Suite B 

 

 

 

 

 

 

 

Farmington Hills, Michigan 48331 

 

 

 

 

 

 

 

(248) 672-1922

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002368

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service re Petition (Z on Sixth v Royal Oak 26-002368) 7-7-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Z on Sixth LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002368

City Of Royal Oak, 

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 1, 2026

PROOF OF SERVICE

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

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

or email addresses on file, as 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 

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) 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: _____________________________________________ 

(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 ___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 _________________________ 

 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent’s ___ March ___ July ___December Board of Review. 

 

 

 

 

Z ON SIXTH LLC,

 26-002368

CITY OF ROYAL OAK,

 72-25-21-283-005

 X

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

 

8. 

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): 

 

 

 

 

 

9. 

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): 

 

 

 

 

 

10. 

The property or properties at issue are located in _______________County. The 

property or properties’ address is: 

 

 

 

 

 

11. 

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

local governmental unit): ________________________________________ 

 

12. 

Petitioner’s legal residence or principal office address is: 

 

 

 

 

 

13. 

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

________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 

________the property or the properties’ exemption from ad valorem taxation 

 under MCL ______ 

 

14. 

The tax year(s) at issue are: _______________________________________ 

 

 

 

 

 

 

 26-002368

 Oakland

 209 West 6th Street

 Royal Oak, Michigan

 City of Royal Oak

 40020 West Twelve Mile Road

 Novi, Michigan 48337

 

 X

2026

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 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. 

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

 

 

 

 

 

 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary):

Page 4

MTT Docket No. _________________ 

Page 4 of 4

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002368

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Severed Petition

Attachment File Name: Entire Property Tax Petition (Z on Sixth v Royal Oak 26-002368) 6-18-26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 

Z on Sixth LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket Nos. 24-001719 

 

 

 

 

 

 

 

 and 26-002368 

 

City of Royal Oak, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 26-002368 

 

On May 23, 2026, Petitioner filed a motion requesting that the Tribunal permit them to 

amend the petition filed in this case to include the 2026 tax year. 

 

On June 12, 2026, Respondent filed a response to the motion. In the response, 

Respondent states that: 

 

Respondent acknowledges the relief requested by Petitioner via the final 

paragraph of its Motion but denies that Petitioner should be granted such 

relief. If Petitioner is permitted to pursue its claim relative to the 2026 tax 

year, Respondent requests that the 2026 tax year be assigned its own 

docket number and be allowed to proceed independent of this appeal. The 

above captioned appeal has already been scheduled for hearing, 

prehearing statements and valuation disclosures have already been 

exchanged, and discovery is closed. Amending the 2026 tax year to the 

above captioned appeal at this stage of the proceedings would be severely 

and irreversibly prejudicial to Respondent as it would deprive Respondent 

sufficient notice of said claims as well as hinder Respondent’s ability to 

mount a defense regarding said claims. Respondent incorporates by 

reference herein the affirmative defenses set forth in its Answer to Petition. 

 

The Tribunal has considered the motion, response, and case file and finds that 

Petitioner timely filed its Motion to Amend, included the necessary information and 

filing fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 

205.735a. Due to the stage in which this case is at, however, and in the interest of 

judicial efficiency, the 2026 tax year shall be severed from this case and assigned to a 

new docket number. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.

Page 2

MTT Docket Nos. 24-001719 and 26-002368 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year 

is SEVERED and ASSIGNED to MTT Docket No. 26-002368. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2026 

tax year within 21 days of the entry of this order.1 The petition shall note the docket 

number assigned by the Tribunal for the 2026 tax year and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned 2026 docket number as a 

“Severed Petition.”2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after 

receipt of the petition for the 2026 tax year. 

 

Failure to comply with this order may result in dismissal of the appeal for the 2026 tax 

year.3 

 

 

Entered: June 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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 

 

 

1 See TTR 233. 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal 

via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The 

petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan 

Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 

3 See TTR 237.

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