Petition for Thunder Bay Community Health Services(29118669.1).pdf
Thunder Bay Community Health Service, Inc. Petitioner Vs. City Of Alpena Respondent · 26-001125-TT
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Page 1
STATE OF MICHIGAN
DEPARTMENT OF LICENSING & REGULATORY AFFAIRS
MICHIGAN ADMINISTRATIVE HEARING SYSTEM
MICHIGAN TAX TRIBUNAL
THUNDER BAY COMMUNITY
HEALTH SERVICE, INC.
Petitioner,
MTT Docket No. _______________
v.
Parcel Nos. 093-357-000-008-00
CITY OF ALPENA,
093-637-000-200-00
Respondent.
Adam J. Brody (P62035)
Deborah I. Ondersma (P55907)
VARNUM LLP
Attorneys for Petitioner
333 Bridge Street, N.W.
P.O. Box 352
Grand Rapids, MI 49501-0352
(616) 336-6000
ajbrody@varnumlaw.com
diondersma@varnumlaw.com
_____________________________________
PETITION
Petitioner, Thunder Bay Community Health Service, Inc., by and through its attorneys,
VARNUM, LLP, states the following for their Petition against Respondent, City of Alpena:
1.
Petitioner, Thunder Bay Community Health Service, Inc., is a Michigan nonprofit
corporation with its principal place of business is located at 213 Lockwood St., Alpena, Michigan
49707.
2.
Petitioner is the owner of and/or the party in interest with respect to the subject real
property (the "subject property").
3.
Respondent, City of Alpena ("Respondent"), assesses, levies and collects the
property taxes on the subject property.Page 2
2 4. The subject property, located in City of Alpena, classified as 201 commercial, improved real property and is more particular described as: Parcel No. Property Address 093-357-000-008-00 213 Lockwood St., Alpena, MI 093-637-000-200-00 200 W Chisholm St., Alpena, MI 5. The parcels of real property involved in this appeal are contiguous parcels. 6. Although the subject property is classified as commercial real property and no appeal to the March Board of Review was required, Petitioner did protest before Respondent’s 2026 March Board of Review. The Board of Review denied Petitioner’s requested relief. See attached Board of Review decisions. 7. The subject property at issue is in Alpena County and is located within the Alpena Public School District. 8. The subject property is used as Petitioner’s administrative offices and the storage facilities, including the storage of patient health care records, and parking supporting the offices. 9. This matter involves issues relating to exemption. 10. The tax year(s) at issue are: 2026. 11. The Tax Year 2026 values for the subject property identified above as established by the Notice of Assessment (and affirmed by the Board of Review) are: Tax Year Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 2026 093-357-000-008-00 213 Lockwood St. $155,800 $77,900 $65,830 2026 093-637-000-200-00 200 W. Chisholm $1,187,200 $593,600 $593,600
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3 12. Petitioner contends the correct values for the subject property are: Tax Year Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 2026 093-357-000-008-00 213 Lockwood St. -0-/exempt -0-/exempt -0-/exempt 2026 093-637-000-200-00 200 W. Chisholm -0-/exempt -0-/exempt -0-/exempt 13. The values in dispute for the subject property are: Tax Year Parcel/Address True Cash Value Assessed/State Equalized Value Taxable Value 2026 093-357-000-008-00 213 Lockwood St. $155,800 $77,900 $65,830 2026 093-637-000-200-00 200 W. Chisholm $1,187,200 $593,600 $593,600 14. The 2026 values imposed on the subject property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayers for the reason that Petitioner, a Federally Qualified Health Center providing healthcare to an underserved population, owns the subject property. Therefore, the subject property is exempt from property taxation under MCL 2.117jj. 15. The 2026 values imposed on the subject property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayers for the additional reason that Petitioner, a charitable institution, owns the subject property and occupies the majority of it solely for the purposes for which Petitioner was incorporated. Therefore, the subject property is exempt from property taxation under MCL 211.7o. Additional grounds for exemption may also exist. 16. Petitioner requests the reduction of the property's true cash, assessed, state equalized and taxable value to $0/EXEMPT. Petitioner further requests a refund with interest of
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4 taxes paid due to the original, incorrect assessment and any other relief this Tribunal deems appropriate. WHEREFORE, Petitioner requests that the Tribunal grant the following relief: A. Reduce the assessed, state equalized and taxable values to $0/EXEMPT and order a refund with interest; and B. Provide such additional relief to Petitioner as this Tribunal shall deem appropriate. VARNUM, LLP Attorneys for Petitioner Dated: May 19, 2026 By:_/s/ Deborah I. Ondersma ________________ Adam J. Brody (P62035) Deborah I. Ondersma (P55907) Business Address/Telephone: 333 Bridge Street, N.W. P.O. Box 352 Grand Rapids, MI 49501-0352 (616) 336-6000 ajbrody@varnumlaw.com diondersma@varnumlaw.comPetition for 29118669.1