Distro 10 - Michigan Tax Tribunal - EMPP Appeal - 2026_Redacted.pdf

Distro 10 Inc. Petitioner Vs. City Of Warren Respondent · 26-000622-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DISTRO 10 INC,, 

MTT Docket No. 26- 

Petitioner, 

Parcel Nos. 

 12-99-02-217-200 

\2 

CITY OF WARREN, 

Respondent. 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952) 

General Counsel 

Attorneys for Petitioner 

21445 Hoover Road 

Suite 101 

Warren, Michigan 48089 

Direct: (248)808-5222 

Email: alan@mgmt10.com 

Tax Year 2026 Petition of Personal Property Classification 

Petitioner, Distro 

10, Inc. (“Petitioner”), by and through their General Counsel, Alan 

Shamoun and Jamila 

J. Garmo. for their Petition against Respondent, City of Warren, state as 

follows: 

Subject Personal Property 

1. 

Petitioner is a Michigan corporation.

99-02-217-200, 

located 

at 21445 Hoover Road, 

Suite 

302, 

Warren, Michigan 48089 

(the 

“Subject Personal Property”). 

4. 

Petitioner 

is identified as the taxpayer on the assessment roll for the Subject 

Personal Property. 

5. 

Petitioner is a party in interest with respect to the taxable status and property tax 

assessment of the Subject Personal Property under MCL 205.735a(6). 

6. 

For tax year 2026, the Subject Personal Property was classified “Commercial 

Personal.” 

7. 

The Subject Personal Property was designed and presently used for industrial 

processing purposes. 

8. 

In particular, Petitioner's use of the Subject Personal Property is in a state and city 

licensed marijuana processing facility where raw plant products are processed and made into fully 

compliant finished products ready for sale for human consumption. 

9. 

Respondent, City of Warren (the “City”), 

is a city located in Macomb County, 

Michigan. 

General Allegations 

10. 

Petitioner, operates a cannabis processing facility operation at the Subject Real 

Property pursuant to sued medical and adult-use Licenses (AU-P-000416 & PR-000333), issued

Michigan. 

12. 

In particular, the Subject Personal Property includes, for example, (i) a C1D1 and 

C1D2 extraction booths with extraction equipment using both Ethanol and Butane for marijuana 

extraction; (ii) cart filling machines to make marijuana vape carts; (iii) a number of marijuana 

injection machines which inject processed marijuana concentrates into marijuana flower pre- 

rolls; and (4) machinery to take raw marijuana flower and turn it into pre-rolls. 

13. 

The subject personal property is actually used in industrial processing operations. 

2026 Assessment Protest to the Board of Review and Jurisdiction 

14. 

On February 

13, 

2026, 

Petitioner timely 

filed 

the 

“Eligible Manufacturing 

Personal Property Tax Exemption Claim, Personal Property Statement and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property” (Form 5278) (Exhibit A). 

15. 

Respondent issued an Assessor Denial letter of Form 5278 on March 3, 2025 

(Exhibit B). 

16. 

Petitioner then filed an appeal of the Denial 

of Form 5278 

for the Subject 

Personal Property with the March Board of Review on March 12, 2026 (Exhibit C). 

17. 

Petitioner timely submitted a protest to the Board in which it sought a change of 

the taxable status of the Subject Personal Property as exempt (a) under MCL 211 .9(m) and MCL 

211.9(n) based on the Subject Personal Property’s use in industrial processing. 

18. 

The Board issued its decision, denying Petitioner’s Protest, on March 30, 2026. (Exhibit D) 

19. 

Petitioner now appeals the Board’s decision.

Property Exemption under MCL 211.9m and MCL 211.9n 

22. 

Petitioners reallege and incorporate by reference the allegations made above and 

below as though restated herein. 

23. 

This count involves issues relating to: (a) uniformity and (b) exemption. 

24. 

Petitioner claims 

the Subject Personal Property should be exempt under the 

industrial manufacturing exemption, Petitioner asserts Count I, claiming the Subject Personal 

Property is exempt under the eligible manufacturing personal property exemption (“EMPP”). 

25. 

The Subject Personal Property is predominantly used by Petitioner to manufacture 

raw marijuana plants into finished products by blending, extracting, and/or infusing marijuana 

into a useable form. 

26. 

Michigan regulators such as the Cannabis Regulatory Agency and the Michigan 

Occupational Safety and Health Administration consider Petitioner’s facility as involved in the 

industrial processing of marijuana plant material into finished consumable products. 

27. 

Accordingly, 

the 

subject 

personal 

property 

is EMPP 

and 

qualifies 

for 

the 

exemption under MCL 211.9m and MCL 211.9n. 

WHEREFORE, 

, Petitioners respectfully request that the Tax Tribunal find and determine that: 

1. 

Tax parcel no. 12-99-02-217-200 qualifies for the EMPP exemption; 

2. 

The assessed, state equalized, and taxable value of tax parcel no. 12-99-02-217- 

200 shall be reduced to $0 for tax year 2026, and 

3. 

Petitioners are entitled to an award of costs, including attorneys’ fees, and such

Dated: April 15, 2026 

Respectfully submitted, 

Z. re 

By: 

zl 

— 

Alan Shamoun (P76992) 

Jamila J Garmo (P85952)

Exhibit A

Michigan Department of Treasury 

Parcel Number 

5278 (Rev. 08-25) 

| 

o0.05.1 7-690 

2026 

Eligible Manufacturing Personal Property Tax Exemption Claim, and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property (Combined Document) 

Issued under authority of PA 206 of 1893 and PA 92 of 2014, as amended. Filing is mandatory in order (o claim the Eligible Manufacturing Personal Propariy lax exemplion. 

ity not in operation, EMPP means all personal 

property that is part of that new facility if that personal property will be predo minantly used in industrial processing when the facility becomes operational. 

Qualified new and qualified previously existing personal property (as defined by MCL 211.9m and 211.9n) for which an exemplion has been properly claimed is exempl from local 

property tax. To claim this exemption, a fully completed Form 5278 must be delivered to the assessor of the local unil of government in which the qualified personal property 

is located, postmarked no later than February 20, 2026. Failure to complete the required certification, personal property statement, and report of fair market value on 

Form 5278 may result in the claim being denied. Claiming this exemption when not entitled to it can result in significant penalties. 

Important Note: Leasing companies are not eligible to receive the exemption under MCL 211.9m and MCL 211.9n and may not use this Combined Document. A lessee and 

lessor may elect that the lessee report leased personal property on this Combined Document by completing the Election of Lessee Report of Eligible Manufacturing Personal 

Property (Form 5467) and attaching it to this form. Absent such an election, the personal property must be reported by the lessor on the personal properly stalement (Form 632), 

PART 1: ELIGIBLE MANUFACTURING PERSONAL PROPERTY TAX EXEMPTION CLAIM 

To claim this exemption you must fully complete the entire Combined Document, including the required certification, and report of fair market 

value. A separate Form 5278 must be filed for each parcel number. 

Taxpayer Information 

Federal Employer Identification Number (FEIN) 

Taxpayer Name Associaled wilh this FEIN 

DISTRO 10 INC. 

Primary Occupant Name, if other than Taxpayer Name 

Assumed names, if any, used by legal entity (attach ist 

i necessary): 

Contact Person Name 

Contact E-mail Address 

Contact Telephone Number 

NEMER HADDAD 

NEMER@MGMT10.COM 

(248) 939-0525 

Contact St. No. 

| Contact Street Name or PO Box 

Cantact City 

State 

ZIP Code 

Cauntry 

21445 

HOOVER ROAD #302 

WARREN 

Mi 

48089 

| USA 

Printed Name of Person in Charge of Records 

Telephone Number 

Address where records are retained 

ALAN SHAMOUN 

(248) 808-5222 

21445 Hoover Road, #302, Warren, Mi 48089 

Personal Property Location Information 

Parcel Number of Personal Property claimed as Eligible Manufacturing Personal Property 

12-99-02-217-200 

NOTE: If the property is located within a city. complete the City and County fields below. If located within a township but not within a village, complete the Township and 

Counly fields. If the property is located within a village, complete the Township, Village, and County fields. 

City 

Township 

Village 

County 

WARREN 

MACOMB 

Sireel Address where personal property is located 

City 

State 

ZIP Code 

21445 HOOVER ROAD, SUITE 302 

WARREN 

Mi 

48089 

List all real property parcel numbers whers the personal property reported an this form is located (attach list as necessary) 

N/A 

CERTIFICATION 

1.1 certity that 

| own, lease or otherwise occupy the real property on which the eligible manufacturing personal properly is located, or | am the sole proprietor, partner, officer, 

managing member or the duly authorized agent of the owner, lessee or occupant (agent must attach letter of authority). 

| certify that the personal property for which an exemption is claimed pursuant to this Combined Document is Eligible Manufacturing Personal Properly as defined by MCL. 

211.9m and the personal property for which an exemption is being claimed meets the more than 50% requirement of being predominately used in industrial processing or 

direct integrated support and therefore qualifies or will qualify for exemption under MCL 211.9m or MCL 211.9n. 

| certify my understanding that according fo Public Act 92 of 2014. as amended, 

| am required to provide access to the boaks and records, for audit purposes, relating to 

the location and description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all personal property owned by, leased by, or in 

the possession of that person or a related entity if requested by the assessor of the township o

~ 

©

5278, Page 2 

PART 2: Report of Fair Market Value (Acquisition Cost) of Qualified New and Previously Existing Personal Property 

Qualified new personal property and qualified previously existing personal property located on occupied real property is exempt from local ad valorem 

taxation and is instead subject to the Essential Services Assessment (ESA), payable to the Michigan Department of Treasury. See instructions, page 2. 

| Check if there is zero acquisition cost reported in the total in Part 2, Section B, below. Unless this box is checked, failure to report 

acquisition cost in Section B may result in rescission of the EMPP exemption for this parcel. 

™ Check if the personal property reported on this form includes leased personal property for which the election of lessee report is being filed. 

The taxpayer must complete the Election of Lessee Report of Eligible Manufacturing Personal Property (Form 5467) and include it with this 

copy of Form 5278 when filed with the local tax collecting unit. 

Section A: Summary and Reporting Instructions for Essential Services Assessment 

Provide a yes or no answer to all questions. The Acquisition Cost [MCL 211.1053(a)(i)] for all personal property must be reported in Section B below. 

1. 

Is the personal property reported on this Combined Document subject to an Industrial Facilities Exemption Certificate 

(PA. 198 of 1974) that went into effect prior to December 31, 2012? Ifyes, attach a copy of the IFT certificate........ 

IFT Certificate 

i or ; 

Cerificate Begin Date 

Cerificate End Date 

Number: 

H 

H 

NOTE: The IFT Certificate Number is typically seven digits, although some may also have an additional character that is entered in the dotled 

field. Otherwise, leave the dotted box blank. 

2. 

Is the personal property reported on this Combined Document subject to a PA. 328 (MCL 211.9) New Personal 

Property exemption? 

If yes, attach a copy of the P.A. 328 certificate....... 

1 Yes 

Xl No 

PA. 328 

Certificate Begin Date 

Certificate End Date 

Certificate Number: 

3. 

Is the personal property reported on this Combined Document exempt from the Essential Services Assessment, and 

either subject to or exempt from an Altemative Essential Services Assessment, as a result of a resolution adopted 

under provisions of MCL 211.1059 by the Michigan Strategic Fund (MSF)? If yes, attach a copy of the MSF resolution. 

Yes 

No 

MSF Certificate 

Certificate Begin Date 

Certificate End Date 

Number: 

- 

en] Yes 

Xx No 

Renaissance Zone Name 

Expiration Date 

4. 

Is the personal property reported on this Combined Document subject to a Renaissance Zone Exemption?..... 

Section B: Report of Acquisition Cost 

Report 

of Qualified New Personal Property (MCL 211.9m) and Qualified Previously Existing Personal Property (MCL 211.9n). For purposes of reportingin this section, 

"Acquisition cost” means 100% of the fair market value of personal property at the time of acquisition by the first owner, including the cost of freight, sales tax, and installation, 

and other capitalized costs, except capitalized interest, prior to any reduction of Fair Market Value provided for by sfatule. Report Construction in Progress (CIP) as defined 

in MCL 211.9m(8)(c) in this pari of the Document. For Construction in Progress, Acquisition Cost includes the cost of freight, sales tax, and installation {See instructions for 

more information on Construction in Progress.) 

Year Placed in Service 

Acquisition Cost [MCL 211.1053(a)(i)) 

Year Placed in Service 

Acquisition Cost [MCL 211.1053(a)(i)} 

Construction in Progress 

2020 

2025 

2019 

2024 

536,668 

2018

Exhibit B

Lori Stone, Mayor 

WARREN 

City Assessor's Office, 

One City Square, Suite 310, 

Warren, Michigan 48093 

(586) 574-4532 

Assessor Denial of Request for Exemption as Eligible Manufacturing Personal 

Property Defined in MCL 211.9m and MCL 211.9n 

Issued under the authority of the General Property Tax Act, Public Act 206 of 1893, as amended. 

DISTRO 10 INC 

21445 HOOVER STE 302 

WARREN, MI 48089 

- 2026 

Location of Personal Property: 

21445 HOOVER STE 315 A 

WARREN 

MI 

48089 

Parcel No. 

12-99-02-217-690 

Assessor Denial of Eligible Manufacturing Personal Property Exemption 

The Assessor should deny an exemption for EMPP for personal property that is determined not to meet the eligibility requirements 

of MCL 211.9m and MCL 211.9n. When issuing a denial, the assessor must notify the taxpayer of the denial and their right to appeal. 

The assessor may deny a claim for exemption for the current year only. An assessor who denies an exemption should request that 

the taxpayer file form 632, Personal Property Statement. 

In the absence of a completed Form 632, assessors are advised to use the 

best information available in order to estimate the assessment. 

Assessor Certification and Denial of Eligible Personal Property Exemption 

i that Form 632, Personal Property Statement be 

filed. In the absence of a completed Form 632, assessors are advised to use the best information available to estimate the assessment. A 

separate Form 5379, Assessor Affidavit to Correct Taxable Value After a Denial of EPP Granted Pursuant to MCL 211.9m and MCL 211.9n 

must be filed with the taxpayer each assessment year a denial is entered.) 

I certify that 

| am the Assessor of Record with the State Tax Commission for the local unit of government identified above. 

I certify that Form 5278 was received by the owner/taxpayer identified above, no later than February 20, 2026. 

| certify that based on my review, the qualified new personal property and/or the qualified existing personal property claimed on Form 5278 

does not meet the definition of Eligible Manufacturing Personal Property as defined by MCL 211.9m and/or MCL 211.9n, therefore the 

Eligible Manufacturing Personal Property exemption is denied. 

Printed Name 

James Elrod 

Signature 

IslJames Elrod 

Date 

03/02/2026 

[Notification of Taxpayer's Right of Appeal

Exhibit C

DISTRO 19, Inc. 

21445 Hoover Road 

Suite 302 

Warren, MI 48089 

DISTRO | 

March 12, 2026 

City of Warren 

March Board of Review 

One City Square 

Suite 310 

Warren, MI 48093 

RE: 

Appeal of EMPP Denial from City of Warren Assessor’s Office 

Distro 10, Inc. - Parcel 12-99-92-217-200 

Dear March Board of Review: 

Tam writing to formally appeal the denial of Distro 10, Inc.’s (“Distro 10”) application for an exemption of 

personal property taxes under the Eligible Manufacturing Personal Property (“EMPP”), as defined by MCL 

211.9m and/or MCL 211.9n. Based on the City Assessor's determination, the denial reason provided in the 

attached letter (Exhibit A) is that Distro 10 was “determined 

not to meet the eligibility requirements of 

MCL 211.9m and MCL 211.90". 

Unfortunately, the denial letter does not provide further explanation or reasoning or identify further why 

Distro 10 does not qualify under the requirements. Without knowing the specific facts on which the City 

Assessor based this decision, it is challenging to directly refute this broad claim. To ensure that the City 

Assessor and the March Board of Review fully understand why Distro 10°s business activities mest the 

EMPP criteria, I ar providing a detailed overview of the company’s operations at its facility located at 

21445 Hoover Road, Suite 302, Warren, MI 48089. 

Overview of Distro 10°s Business Activities 

Distro 10 is a licensed medical marijuana and adult-use processor, operating under the City of Warren 

Ordinance 19.5-7(a) (“Warren Ordinance”) and the Cannabis Regulatory Agency of Michigan. The Warren 

Ordinance defines a “Processing Establishment/Facility” as: 

“a location where a state-licensed medical marihuana, recreational marihuana, or both 

medical and recreational marihuana processor licensee obtains marihnana from a grower

Distro 

10, 

in the location 

at issue, engages 

in activities such 

as extracting cannabinoids, refining 

concentrates, and producing other cannabis-infused products. These processes involve transforming raw 

cannabis 

into consumable goods, aligning with the state's definition of industrial processing. More 

specifically, at this location, Distro 10 conducts two primary business activities entirely within the scope of 

authorized “Processing Establishment” operations. The company has invested millions 

of dollars 

in 

manufacturing equipment—such as injection machines, cart-filling machines, and an advanced extraction 

facility—that is solely used for the production and manufacturing of raw marijuana plant material into 

finished products ready for retail. Notable processes include: 

* 

Producing infused pre-rolls (prepared marijuana joints injected with concentrates). 

* 

Operating some of the largest ethanol-based extraction booths 

in Michigan, transforming raw 

materials into high-quality finished products for sale. 

* 

Manufacturing THC distillate oil for vapes and for creating marijuana concentrate products, such as 

wax, shatter, and butter. 

These highly technical processes align with the Warren Ordinance’s definition of “Process,” which includes 

“preparing marihuana plants for consumption, including, but not limited to: blending, extracting, infusing, 

manufacturing into usable form.” All production activities are meticulously documented through internal 

records and METRC, the Cannabis Regulatory Agency’s required seed-to-sale tracking system. 

These industrial processes that Distro 10 conducts are no different than any other manufacturing industry. 

Distro 10 takes raw goods and, using the machinery and equipment that makes up the value of the personal 

property, they produce new finished goods ready for sale at retail. This is no different then pharmaceuticals, 

beauty products, or the food and beverage industry. Simply changing the raw product to cannabis in no way 

reduces the fact that Distro 10 is still in the business of industrial processing. 

Alignment with EMPP and MCL 205.54t Requirements 

Under MCL 211.9m(6)(c), “Eligible Manufacturing Personal Property” is defined as “all personal property 

located on occupied real property if that personal property is predominantly used in industrial processing 

or direct integrated support.” Distro 10°s business activities qualify as industrial processing under MCL 

205.54t of the General Sales Tax Act. Specifically: 

MCL 205.54t(1)(a) exempts industrial processors from personal property tax when their equipment 

is used in industrial processing. 

* 

Section 3(a) of this statute identifies “production or assembly activities” as qualifying for industrial 

processing, which encompasses Distro 10’s conversion of raw marijuana material into final retail 

products. 

Furthermore, MCL 205.54t(4)(b) explicitly states that machinery, equipment, tools, and other processing 

equipment used in industrial processing activities are eligible for exemption. Distro 10’s operations satisfy 

the definition of industrial processing as they involve “converting or conditioning tangible personal property

Conclusion 

Based on the evidence presented, Distro 10 unequivocally satisfies the requirements to qualify forthe EMPP 

exemption under Michigan law. All activities align with the definitions of industrial processing as outlined 

by the General Sales Tax Act and the City of Warren Ordinance. For these reasons, 

respectfully request 

that the March Board of Review reverse the denial and grant Distro 10, Inc. the EMPP exemption. 

Sincerely, 

TT 

= 

General Counsel 

alan@memti10.com 

(248)808-5222

Exhibit A 

Denial Letter from City of Warren

Lori Stone, Mayor 

WA = R = N 

City Assessor's Office, 

One City Square, Suite 310, 

Warren, Michigan 48093 

{588) 574-4332 

Assessor Denial of Request for Exemption as Eligible Manufacturing Personal 

Property Defined in MCL 211.9m and MCL 211.9n 

Issued under the authority of the General Property Tax Act, Public Act 206 of 1893, as amended. 

DISTRO 18 NC 

Location of Personal Property: 

21445 HOOVER STE 302 

21445 HOOVER STE 

315A 

WARREN, MI 43089 

WARREN 

MM) 

48082 

Parcel No. 

12-99-02-217-890 

- 2026 

Assessor Denial of Eligible Manufacturing Personal Property Exemption 

The Assessor should deny an exemption for EMPP for personal property that is determined not to meet the eligibility requirements 

of MICL 211.9m and MCL 211.9n. When issuing a denial, the assessor must notify the {axpayer of the denial and their right to appeal. 

The assessor may deny a claim for exempiion for the current year only. An assessor who denies an exemption should request that 

the taxpayer file form 632, Personal Property Statement. 

In the absence of 

a completed Form 632, assessors are advised to use the 

best information available in order to estimate the assessment, 

Assessor Certification and Denial of Eligible Personal Property Exemption 

it that Form 632, Perso! 

filed. In the absence of a completed 

Form 632, assessors are advised to use the best information available to 

separate Form 5379, Assessor Affic 

to Correct Taxable Value After a Denial of EPP Granted Pursuant to MCL 

must be filed with the taxpayer each assessment year a denial is entered.) 

| Property Statement be 

ate the assessment. A 

1.9m and MCL 211.9n 

| certify that | am the Assessor of Record with the State Tax Commission for the Jocal unit of government identified above. 

1 certify that Form 5278 was received by the swner/taxpayer identified above, no later than February 20, 2026. 

1 certify that based on my review, the qualified naw personal property andlor the qualified existing personal property claimed on Form 5278 

daes not meet the definition of Eligible Manufacturing Personal Property as defined by MCL 211.9m andlor MCL 241.90, therefore the 

Eligible Manufacturing Personal Property exemption is denied. 

Printed Name 

Signature 

Date 

James Elrod 

IslJames Elrod 

03/02/2026 

[Notification of Taxpayer's Right of Appeal 

|

Exhibit B 

Distro 10 Form 5278

Uichigan Department of Treasury 

Parcel Number 

5278 

/. 

08-: 

5278 

(Rev. 08-2) 

12-99-02-217-690 

2026 

Eligible Manufacturing Personal Property Tax Exemption Claim, and Report of Fair Market 

Value of Qualified New and Previously Existing Personal Property (Combined Document) 

Issued under authorily of PA 206 of 1993 and PA 32 of 2014, as amended. Filing is mandatory in order (o claim the Eligible Manufacturing Personal Property lax exemption. 

Qualified new and qualified previously existing personal propery (as defined by MCL 211.9m and 211.90) for which an exemption has been properly claimed is exempt from focal 

propery (ax. Ta claim lhis exemption, a fully completed Form 5278 must be delivered to the assessor 

of the local unit of government in which the qualified personal property 

is located, postmarked no later than February 20, 2026. Failure ta complete the required certification, personal property statement, and report of fair market value on 

Form 5278 may result in the claim being denied. Claiming this exemplion when not eniiled 0 it can result in significant penalties, 

PART 1: ELIGIBLE MANUFACTURING PERSONAL PROPERTY TAX EXEMPTION CLAM 

N 

To claim this exemption you must fuily complete the entire Combined Document, including the required certification, and report of fair market 

value. A separate Form 5278 must be filed for each parcel number. 

Taxpayer Information 

Federal Employer Ident] 

Taxpayer Name Associated wilh this FEIN 

DISTRO 10 INC. 

Primary Occupant Name, if other than Taxpayar Name 

Assumed names, if any. used by legal entity (attach list i necessary): 

Contact Person Name 

Contact E-mail Address 

Contact Telephone Number 

NEMER HADDAD 

NEMER@MGMT10.COM 

(248) 939-0525 

Contact St. No. | Contact Street Name or PQ Box 

Contact City 

Slate 

ZIP Code 

Country 

21445 

HOOVER ROAD #302 

WARREN 

mi 

48089 

USA 

Printed Name of Person in Charge of Records 

Telephone Number 

Address where records are relained 

ALAN SHAMOUN 

(248) 808-5222 

21445 Hoover Road, #302, Warren, MI 48089 

Personal Property Location Information 

Parcel Number of Personal Property claimed as Eligible Manufacturing Personal Properly 

12-99-02-217-200 

NOTE: If lhe properly is located within a city. compete the City and Counly fields below, If located within a township but not within a village, complete the Township and 

County fields. If the properly is localed within a village, complete the Township, Village, and County fields. 

City 

Township 

Vilage 

County 

WARREN 

MACOMB 

Stree! Address where personal properly is located 

City 

Stale 

| ZIP Code 

21445 HOOVER ROAD, SUITE 302 

WARREN 

Mi 

48089 

List all real property parcel numbers where the personal properly reported on his form fs Tocaled (allah ToT os necessary) 

N/A 

CERTIFICATION 

1-1 certify that 

| own, lease or otherwise occupy the real property on which the eligible manufacturing personal properly is located, or | am the sole praprielor, partner, officer, 

managing member of the duly authorized agen of the owner, lessee or occupant (agent must attach leler of aulhorlly) 

2.1 cerlity that the personal property for which an exemption is claimed pursuant fo this Combined Document is Eligible Manufacturing Personal Property as defined by MCL 

213-9m and he personal property for which an exemplion is being claimed meets the more than 50% requirement of being predominately used in industrial processing ar 

direct integraled support and therefore qualifies or will qualify fos exemplion under MCL 211.9m ar MCL 211 n 

3. 

| certify my understanding that according to Public Act 92 of 2014, as amended, 

| am required to provide access (0 the books and records, for audit purposes, relaling (0 

the location anc description; the date of purchase, lease. or acquisition: and the purchase price, lease amounl, or value of all personal property owned by, leased by, or in 

the possession of thal person or a retated entity if requesled by the assessor of the township or cil, counly equalization department, or Michigan Cepariment 

of Treasury 

for the yar in which the statement is filed and the immediately preceding 3 years.

5278, Page 2 

PART 2: Report of Fair Market Value (Acquisition Cost) of Qualified New and Previously Existing Personal Property 

Qualified new personal property and qualified previously existing personal property located on occupied real property is exempt from local ad valorem 

taxation and is instead subject to the Essential Services Assessment (ESA), payable to the Michigan Department of Treasury. See instructions, page 2. 

OJ Check if there is zero acquisition cost reported in the total in Part 2, Section B, below. Unless this box is checked, failure to report 

acquisition cost in Section B may result in rescission of the EMPP exemption for this parcel. 

[| Check if the personal properly reported on this form includes leased personal property for which the election of lessee report is being filed. 

The taxpayer must complele the Election of Lessee Report of Eligible Manufacturing Personal Property (Form 5467) and include il wilh this 

copy of Form 5278 when filed with the local tax collecting unit, 

Section A: Summary and Reporting Instructions for Essential Services Assessment 

Provide a yes or no answer (0 all questions. The Acquisition Casl [MCL 211 .1053(a)(j)] for all personal property must be reporied in Section B below. 

1. 

Is lhe personal property reported on this Combined Document subject to an Industdal Facilities Exemption Cerificate 

(P.A. 198 of 1974) that went into effect prior lo December 31, 2012? If yes, altach a copy of the IFT certificate. 

| Yes 

No 

Cerificate Begin Dale 

Certificate End Dale 

IFT Certificate 

Number: 

- 

NOTE: The IFT Certificate Number is typically seven digits, although some may also have an additional character that is entered in the dotted 

field. Otherwise, leave the dotted box blank. 

2. 

Is the personal property reported on this Combined Document subject to a PA. 328 (MCL 211.9) New Personal 

Property exemption? 

Ifyes, attach a copy of the P.A. 328 certificate... 

| Yes 

Xl No 

PA. 328 

Certificale Begin Dale 

Cedificate End Date 

Certificate Number: 

3. 

Is the personal property reported on this Combined Document exempt from the Essential Services Assessmenl, and 

either subject to or exempt from an Altemative Essential Services Assessment, as a result of a resolution adopted 

under provisions of MCL 211.1059 by the Michigan Strategic Fund (MSF)? If yes. allach a copy of the MSF resolution. 

Yes 

X] No 

MSF Cerificate 

Cerfficate Begin Date 

Cerificate End Dale 

Number: 

- 

4. 

Is the personal property reported on this Combined Document subject to a Renaissance Zone Exemption?............... 1 Yes 

X No 

Renaissance Zone Name 

Expiration Date 

Section B: Report of Acquisition Cost 

Report of Qualified New Personal Property (MCL 211.9m) and Qualified Previously Existing Personal Property (MCL 211.9n). For purposes of reportingin this section, 

"Acquisition cost” means 100% of the fair market value of personal property at the time of acquisition by Ihe first owner, including the cost of freight, sales fax, and inslallation, 

and other capilalized costs, except capilalized interest, prior (0 any reduction of Fair Marke! Value provided for by stalute, Report Construction in Progress (CIP) as defined 

in MCL 211.9m(6)(c) in this part of the Document. For Construction in Progress, Acquisition Cas! includes the cost of freight, sales tax, and installation, (See instructions for 

more information on Construction in Progress.) 

“Year Placed in Service 

Acquisition Cost [MCL 211.1053(a)(i)] 

Year Placed in Service 

Acquisition Cost [MCL 211.1053(a)(i)} 

Construction in Progress 

2020 

2025 

2019 

2024 

536,668 

2018 

2023 

5,682,262 

2017

Exhibit D

WARREN 

City Assessor's Office 

One City Square, Suite 310 

Warren, Michigan 48093 

(586) 574-4532 

2026 

- NOTICE OF MARCH BOARD OF REVIEW ACTION 

DISTRO 10 INC 

DATE: 

March 30, 2026 

21445 HOOVER STE 302 

B.O.R. PETITION #: 

2026-M-299 

WARREN, MI 48089 

PARCEL NUMBER: 12-99-02-217-200 

PROPERTY ADDRESS: 21445 HOOVER STE 302 

Dear Property Owner: 

The City of Warren Board of Review has reviewed the Assessor's records of your property and the 

information you supplied for your appeal. 

After due consideration of all the data necessary to compute your 

Assessed and Taxable Values, they have made the following determination: 

Original Assessed Value: 

1,450,000 

Board of Review Assessed Value: 

1,450,000 

Original Taxable Value: 

1,450,000 

Board of Review Taxable Value: 

1,450,000 

(If the above amounts are the same, no revisions have occurred) 

Property Classification: 

251 (COMMERCIAL PERSONAL) 

Commercial Personal 

Board of Review Decision: 

APPEAL DENIED - TIMELY FILED FORM 5278 E.M.P.P. (COMBINED DOCUMENT) 

—INSUFFICIENT EVIDENCE 

If you appealed the ASSESSED and/or TAXABLE VALUE of your property, or filed 

a POVERTY EXEMPTION request with the 

Board of Review, and you are not satisfied with their decision, 

you may further your appeal to the Michigan Tax Tribunal 

(MTT). 

If you elect to proceed with an appeal to the MTT, you must file a Small Claims Petition Form, available at 

https://www.michigan.gov/taxtrib. The MTT will then send you a Notice of Docket Number. 

For property classified as 

RESIDENTIAL, you MUST file your Petition no later than July 31. 

For property classified as COMMERCIAL, INDUSTRIAL, UTILITY, or PERSONAL, you MUST file your Petition no later than 

May 31. 

For Entire Tribunal appeals, Petitions should be mailed to: 

Michigan Tax Tribunal 

P.O. Box 30232

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