Record Finder / 25-001938-TT
Michigan

Zen Troy LLC, Petitioner Vs. City Of Troy, Respondent

Petitioner
Zen Troy LLC
Respondent
City Of Troy

Case overview

Docket number
25-001938-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Oakland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
10Order of DismissalNot recordedNot recorded02/20/2026Not recordedDownload
9Motion to Withdraw Appeal was received.PETNot recorded02/19/2026$0.00Download
8Prehearing General CallNot recordedNot recorded01/02/2026Not recordedDownload
7Proof of service of petition was received.PETNot recorded06/27/2025Not recordedDownload
6Petition has been verifiedPET207/31/2025Not recordedDownload
5Notice of Docket Number ETNot recordedNot recorded07/31/2025Not recordedDownload
4Answer was receivedNot recordedNot recorded07/02/2025Not recordedDownload
3ET Case Info SheetNot recordedNot recorded07/02/2025Not recordedDownload
2A petition was received.PETNot recorded05/30/2025Not recordedDownload
1ET Case Info SheetNot recordedNot recorded05/30/2025$600.00Download

Documents

Order_of_Dismissal-Joint_Withdraw.2026-02-20_11-20-30.0000.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

Zen Troy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001938

City Of Troy,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ 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:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 20, 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

Zen Troy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001938

City Of Troy,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ 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:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 20, 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

Zen Troy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 25-001938

City Of Troy,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ 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:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: February 20, 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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Zen Troy MI PT 2025 25-001938 Joint Motion to Dismiss 2026-02-19.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Zen Troy LLC, 

Petitioner, 

 

 

 

 

 

 

 

MTT Docket No. 25-001938-TT 

v 

 

 

 

 

 

 

 Parcel: 88-20-21-352-016 

 

 

City of Troy, 

Respondent, 

 

SARAH R. BELLOLI 

Ryan, LLC 

Representatives for Petitioner 

101 W. Big Beaver Road, Suite 945 

Troy, MI 48084 

(313) 230-0104 

sarah.belloli@ryan.com 

LORI GRIGG BLUHM (P46908) 

Troy City Attorney’s Office 

Representatives for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

bluhmlg@troymi.gov 

 

 

JOINT MOTION TO WITHDRAW 

Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with 

prejudice and without costs or attorney fees to either party. 

 

 

 

 

 

 

 

Sarah R. Belloli 

Ryan, LLC 

Representatives for Petitioner 

101 W. Big Beaver Road, Suite 945 

Troy, MI 48084 

 

 

Dated: February 19, 2026 

 

 

 

 

 

 

Lori Grigg Bluhm (P46908) 

Troy City Attorney’s Office 

Representatives for Respondent 

500 W. Big Beaver Road 

Troy, MI 48084 

 

 

Dated: February ___, 2026 

 

 

 

 

/s/ Sarah R. Belloli

/s/ Lori Grigg Bluhm w/permission

19

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Prehearing_General_Call.2026-01-02_08-18-50.0000.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

NOTICE OF DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Zen Troy LLC,

Petitioner,

v

 

 

City Of Troy,

Respondent.

 MTT Docket No. 25-001938

Please be advised that 25-001938 has been placed on a two-week Prehearing General 

Call commencing December 01, 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. 25-001938

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 August 4, 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 August 4, 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 

August 4, 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 

December 1, 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: January 2, 2026

Page 3

MTT Docket No. 25-001938

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 DECEMBER 1 - 14, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Zen

Page 5

MT

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Page 1

101 West Big Beaver 

Suite 945 

Troy, Michigan 48084 

an 

() 

Tel. 313.230.0104 

Innovative Solutions 

Fax 313.230.0114 

to Taxing Problems, 

www.ryan.com 

RECEIVED 

June 27, 2025 

JON 302085 

UNAL 

Re: 

Zen Troy, LLC v City of Troy 

MICHIGAN TAX TRIB 

MOAHR Docket No.: 25-001938 

Dear Chief Clerk: 

Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its 

petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the 

tribunal and is served within 45-days of the issuance of the notice of docket number. 

If you have any questions regarding the enclosed pleading, please do not hesitate to contact our 

office directly at (313) 230-0104. 

Respectfully, 

aby 8. BLE 

Sarah R. Belloli 

Ryan, LLC 

cc: 

State of Michigan Treasurer 

TROY SCHOOL DISTRICT 

Oakland County Equalization Director 

Oakland County Clerk 

City of Troy Assessor 

City of Troy Clerk

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFARIS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Zen Troy, LLC 

Petitioner, 

v 

City of Troy 

Respondent, 

MOAHR Docket No.: 25-001938 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 

, she served a copy of the 

Petition relative to the above-captioned matter, via first class mail, upon: 

State of Michigan Treasurer 

TROY SCHOOL DISTRICT 

Department of Treasury 

School Board Secretary 

Treasury Building 

4400 Livernois Road 

430 West Allegan 

Troy, MI 48098 

Lansing, MI 48922 

Oakland County Equalization Director 

Oakland County Clerk 

250 Elizabeth Lake Rd. Suite 1000 W 

1200 N. Telegraph Rd. Build. 12E 

Pontiac, MI 48098 

Pontiac, MI 48341 

and via certified mail, return receipt requested, upon: 

City of Troy Assessor 

City of Troy Clerk 

500 W. Big Beaver Rd 

500 W. Big Beaver Rd 

Troy, MI 48084 

Troy, MI 48084 

With proper postage affixed thereto.

Page 3

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Zen Troy, LLC, v Troy.pdfRead complete document text →
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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Zen Troy, LLC, 

 MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

MTT Docket No. 

 

 

City of Troy 

, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: 88-20-21-352-016 

 

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

addressing all other parcels at issue.) 

 

2. 

The property identified above is X real 

personal. 

 

3. 

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

__Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 

 

4. 

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

appeal? 

Yes 

No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under appeal.) 

 

5. 

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

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

 

6. 

The property identified above is classified as 207 - COMMERCIAL CONDOMINIUMS 

 

7. 

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

Respondent’s 

March 

July 

December Board of Review. X NA 

 

 

 

 

 

 

 

 

 

 

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

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 Oakland 

 County. The 

property or properties’ address is: 

 

 177 WILSHIRE 

 

11. 

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

governmental unit): City of Troy 

 

 

12. 

Petitioner’s legal residence or principal office address is: 

7940 Via Dellagio Way, Suite 200 Orlando, FL 32819 

13. 

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 

 

the property or the properties’ exemption from ad valorem taxation under 

MCL 

 

 

14. 

The tax year(s) at issue are: 2025

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):NA 

 

 

 

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

$67,535,360.00

$33,767,680

$33,158,670

 

 

 

 

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$60,000,000 

$30,000,000 

$30,000,000 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$7,535,360 

$3,767,680.00 

$3,158,670.00 

 

 

 

 

 

 

 

 

 

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 

 

Petitioner relies on the following facts to support the relief requested: 

The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid 

for the reason that: 

a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates 

as a fraud upon the taxpayer. 

Petitioner respectfully requests the Tax Tribunal hear this case and enter an order 

reducing the 2025 True Cash, State Equalized and Taxable Values and direct 

Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus 

interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

 

 

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

 

 

 

Email Address: Sarah.Belloli@Ryan.com 

 

 

Mailing Address: 

 

Sarah R. Belloli 

 

101 West Big Beaver, Suite 945 

Troy, Michigan, 48084 

 

Telephone Number: (313)230-0104 

 

 

Date: 5/30/2025 

 

 

CC: Joan.Kleiner@ryan.com

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ET_Notice_of_Docket_Number.2025-07-31_14-54-49.0000.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

Zen Troy LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001938

City Of Troy, 

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 31, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Zen Troy, LLC 

Petitioner, 

MTT Docket: 25-001938 

\ 

Parcel ID 88-20-21-352-016 

CITY OF TROY, 

Respondent. 

/ 

SARAH R. BELLOLI 

LORI GRIGG BLUHM (P46908) 

RYAN 

TROY CITY ATTORNEY'S OFFICE 

Petitioner Representative 

Attorney for Respondent 

101 W. Big Beaver Road 

500 W. Big Beaver Road 

Suite 945 

Troy, MI 48084 

Troy, MI 48084 

(248) 524-3320 

(313) 230-0104 

BluhmLG@TroyMi.gov 

Sarah.Belloli@Ryan.com 

RESPONDENT'S ANSWER TO PETITION 

NOW COMES, Respondent, CITY OF TROY, by and through its attorney, Lori Grigg 

Bluhm, and for its Answer to Petition, states as follows: 

1. 

As to Paragraph 1, Respondent admits the allegation. 

2. 

As to Paragraph 2, Respondent admits the allegation. 

3 

As to Paragraph 3, No answer is required. 

4. 

As to Paragraph 4, No answer is required.

Page 2

7. 

As to Paragraph 7, Respondent admits no board of review protest was 

submitted. 

8. 

As to Paragraph 8, No answer is required. 

9. 

As to Paragraph 9, No answer is required. 

10. 

As to Paragraph 10, Respondent admits the allegation. 

11. 

As to Paragraph 11, Respondent admits the allegation. 

12. 

As to Paragraph 12, Respondent neither admits nor denies the allegation, and 

leaves Petitioner to its proofs. 

13. 

As to Paragraph 13, Respondent denies that Petitioner has any support for its 

challenge to the subject property's true cash and taxable values. 

14. 

As to Paragraph 14, Respondent admits the allegation. 

15. 

As to Paragraph 15, No answer is required. 

16. 

As to Paragraph 16, Respondent admits the allegation. 

17. 

As to Paragraph 17, Respondent denies that Petitioner has any support or basis 

for its contention of the true cash, SEV, and taxable values for the subject property. 

18. 

As to Paragraph 18, Respondent does not contest the Petitioner's math 

calculations, but denies that Petitioner has any support or basis for its contention of the true 

cash, SEV, and taxable values for the subject property. 

19. 

As to Paragraph 19, Respondent denies that Petitioner is entitled to its 

requested relief.

Page 3

WHEREFORE, Respondent, CITY OF TROY, requests the Tribunal dismiss the Petition, 

affirm or increase the subject properties assessed and taxable values, subject to county and 

state equalization, and award Respondent its costs and attorney fees. 

Dated: July 2, 2025 

Kt LL 

Lori Grigg Bluhm (P46908) 

City of Troy Attorney's Office 

Attorney for Defendant 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov

Page 4

AFFIRMATIVE DEFENSES 

For its further Answer to Petitioners’ Petition, Respondent relies on the following 

Affirmative Defenses: 

1. 

Petitioners fail to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

Petitioners fail to allege specific and sufficient facts to establish fraud, error of law, 

discrimination, application of wrong principles or illegality on the part of the 

Respandent or its agents. 

Petitioners fail to allege specific and sufficient facts to establish the true cash value, 

assessed value, and taxable value of its property. 

Petitioners fail to allege specific and sufficient facts to support its allegations that the 

property’s taxable value is improper, or failed to conform with the mode and method 

applied in the case of all properties in the City of Troy for 2025. 

. Any decrease in the value of Petitioner's properties was a result of its own intentional 

acts and/or negligence and cannot be allowed to reduce Petitioner's otherwise 

equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner's property and established 

its assessed and taxable values in accordance with statutory and constitutional 

requirements. 

Respondent reserves the right to argue additional Affirmative Defenses during the

Page 5

affirmed or increased, that Petitioners’ Petition be dismissed with prejudice, and that 

Respondent be granted costs and attorney fees so wrongfully sustained. 

Dated: July 2, 2025 

Sq =a 

Lori Grigg Bluhm (P46908) 

City of Troy pri Ss es 

Attorney for Defendant 

500 W. Big Beaver Road 

Troy, MI 48084 

(248) 524-3320 

BluhmLG@troymi.gov 

Certificate of Service 

| hereby certify that on July 2, 2025, 

| served a copy of this Answer and Affirmative 

Defenses via email to Petitioner's representative Sarah R. Belloli at Sarah.Belloli@Ryan.com 

and to the following via first class mail: Michigan Department of Treasury, State Treasurer, 

430 W. Allegan, Lansing, MI 49822; Secretary of School Board, Troy Public Schools, 4400 

Livernois Road, Troy MI 48098; Director of Equalization; Oakland Pointe Office Building, 250 

Elizabeth Lake Road Suite 1000; Pontiac, MI 48341; and Clerk, Oakland County; 1200 N. 

Telegraph, 

Building 12 East, Pontiac, 

MI 48341 

Dated: July 2, 2025 

Led 

Zackary'R Trezona 

City of Troy Attorney’s Office 

500 W. Big Beaver Road 

Troy, Ml 48084

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10._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Answer_.c9d1b1cb-f162-489c-8d07-f1d2b96f21ec.pdfRead complete document text →
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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. 25-001938

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

City Of Troy (OAKLAND)

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

Lori

M.I.

Grigg

Last Name

Bluhm

Firm Name (if any)

City of Troy City Attorney Office

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

500 W. Big Beaver Road

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

248-524-3323

Fax Number

248-524-3259

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

bluhmlg@troymi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Lori Grigg Bluhm (P46908)

/s/

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Zen Troy, LLC, v Troy.pdfRead complete document text →
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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

Lansing 

 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

Zen Troy, LLC, 

 MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

MTT Docket No. 

 

 

City of Troy 

, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. 

Property Parcel No: 88-20-21-352-016 

 

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

addressing all other parcels at issue.) 

 

2. 

The property identified above is X real 

personal. 

 

3. 

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

__Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 

 

4. 

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

appeal? 

Yes 

No. (If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under appeal.) 

 

5. 

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

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

 

6. 

The property identified above is classified as 207 - COMMERCIAL CONDOMINIUMS 

 

7. 

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

Respondent’s 

March 

July 

December Board of Review. X NA 

 

 

 

 

 

 

 

 

 

 

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

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 Oakland 

 County. The 

property or properties’ address is: 

 

 177 WILSHIRE 

 

11. 

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

governmental unit): City of Troy 

 

 

12. 

Petitioner’s legal residence or principal office address is: 

7940 Via Dellagio Way, Suite 200 Orlando, FL 32819 

13. 

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 

 

the property or the properties’ exemption from ad valorem taxation under 

MCL 

 

 

14. 

The tax year(s) at issue are: 2025

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):NA 

 

 

 

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

$67,535,360.00

$33,767,680

$33,158,670

 

 

 

 

 

17. 

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

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$60,000,000 

$30,000,000 

$30,000,000 

 

 

 

 

 

 

 

 

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 2025 

$7,535,360 

$3,767,680.00 

$3,158,670.00 

 

 

 

 

 

 

 

 

 

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 

 

Petitioner relies on the following facts to support the relief requested: 

The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid 

for the reason that: 

a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash 

value in violation of the applicable statutory and constitutional limitations. 

b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates 

as a fraud upon the taxpayer. 

Petitioner respectfully requests the Tax Tribunal hear this case and enter an order 

reducing the 2025 True Cash, State Equalized and Taxable Values and direct 

Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus 

interest and costs.

Page 4

MTT Docket No. 

Page 4 of 4 

 

 

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

 

 

 

Email Address: Sarah.Belloli@Ryan.com 

 

 

Mailing Address: 

 

Sarah R. Belloli 

 

101 West Big Beaver, Suite 945 

Troy, Michigan, 48084 

 

Telephone Number: (313)230-0104 

 

 

Date: 5/30/2025 

 

 

CC: Joan.Kleiner@ryan.com

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09._Entire_Tribunal_Case_Information_Sheet_Must_Upload_Petition_.3adf9cfd-3271-4f04-a704-ee460b0b7396.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

Zen Troy, LLC

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

101 W. Big Beaver

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48048

Telephone Number

3132300104

Fax Number

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

sarah.belloli@ryan.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Sarah

M.I.

Last Name

Belloli

Firm Name (if any)

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

101 West Big Beaver Road

Suite 945

City or Town

Troy

State

Michigan

ZIP Code

48084

Telephone Number

313-230-0104

Fax Number

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

sarah.belloli@ryan.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]

Michigan

Taxing Authority (City or Township)

City Of Troy (OAKLAND)

County

Oakland

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

88-20-21-352-016

Classification of Property: Real 

Commercial

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

33767680

Current Taxable Value as established by the Board of Review:

33158670

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

60000000

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

30000000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

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

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

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one 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/ Sarah Belloli

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