POS and Answer for MTT 26-001256.pdf
Nreg US Holdings Ltd Petitioner Vs. Township Of Howell Respondent · 26-001256-TT
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Howell Township 3525 Byron Road + Howell, MI 48855 Phone: (517) 546-2817 + Fax (517) 546-1483 or iS www.howelltownshipmi.org ) FOUNDED 1836 Embracing Our Future September 9, 2026 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 MTT Docket Number: 26-001256-TT Tax Code Numbers: 4706-29-200-032 Dear Chief Clerk: Enclosed you will find the property tax appeal answer form relating to the above Docket Number. All required documents are attached. Petitioner was mailed via certified mail a copy of the property tax appeal answer form through the United States Postal Service on September 9, 2026. If you have any questions or concerns, please do not hesitate to contact me. Sincerely, @>| hr Brent J. Kilpela Assessor Howell Township
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL NREG US HOLDINGS LTD. Petitioner, MTT Docket No. 26-001256 Vv HOWELL TOWNSHIP, Respondent. LAW OFFICE OF HALLAHAN & ASSOCIATES, P.C. Brent J. Kilpela Laura M. Hallahan (P42101) HOWELL TOWNSHIP Attorney for Petitioner Representative for Respondent 1750 S. Telegraph Road Suite 200 3525 Byron Road Bloomfield Hills, MI 48302-0179 Howell, MI 48855 (248) 731-3089 (517) 546-2817 lhallahan@hallahanlaw.com assessor@howelltownshipmi.org RESPONDENT’S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES Respondent, Howell Township, by and through its representative, Brent J. Kilpela, and hereby answers Petitioner’s Entire Tribunal Property Tax Petition, stating as follows: 1. Petitioner states interest in parcel 4706-29-200-032 with address 4293 Lambert. Classification is 201 Commercial with Use of Storage. County is Livingston and School District is Howell Public Schools. ANSWER: Respondent neither admits nor denies the allegations contained in the
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3. Petitioner states the respondent identified above, assesses and collects taxes on the subject property. ANSWER: Respondent admits the allegation contained in the above paragraph as true. 4. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. S. Petitioner’s legal residence or principal office address is Hugo Noort, Unit 101-403 6" Street, New Westminster, BC V3L3B1. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 6. This appeal involves issues relating to the property’s true cash and taxable values. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 7. The tax year at issue is 2026. ANSWER: Respondent neither admits nor denies the allegations contained in the above paragraph and leaves Petitioner to its proofs. 8. The 2026 values for the properties identified above as established by Respondent’s Board of Review are as follows: True Cash Value of $6,393,460; State Equalized Value of
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9. Petitioner contends that the 2026 values for the properties identified above are as follows: True Cash Value of $2,700,000; State Equalized Value of $1,350,000 and Taxable Value of $1,350,000. ANSWER: Respondent denies that Petitioner’s contentions of value are accurate and respectfully asks the Tribunal to deny Petitioner’s requests. 10. Petitioner contends value in dispute for the properties identified above are as follows: True Cash Value $3,693,460; State Equalized Value of $1,846,730 and Taxable Value of $1,369,898. ANSWER: Respondent denies that Petitioner’s contentions of value are accurate and respectfully asks the Tribunal to deny Petitioner’s requests. 11. Petitioner lists 4 separate and specific facts about the assessed, state equalized and/or taxable values. ANSWER: Respondent denies that Petitioner’s facts have any merit and respectfully asks the Tribunal to deny Petitioner’s requests. WHEREFORE, Respondent requests the Tribunal uphold the values assessed by Respondent and Order such other and further relief as this Honorable Tribunal deems just and/or equitable. Respectfully submitted,
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09/10/2026 valuation Report 07:42 AM Assessment Roll: 2026 BACKUP FROM 3/9/26 4706-29-200-032 2026 Est. T.C.V. NREG US HOLDINGS LTD property Class: 201 4293 LAMBERT DR Map #: BRENT J. KILPELA ASSESSOR HOWELL, MI 48855-7338 Land value Estimates for Land Table 201.COMMERCIAL RSC * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value COMMERCIAL NSC 13.920 Acres 54,368 250.000 SITEWORK 1,892,000 13.92 Total Acres Total Est. Land value = 1,892,000 Land Improvement Cost Estimates Description Rate Size % Good cash value Total Estimated Land Improvements True Cash value = 0 Cost Estimates for Commercial/Industrial Building/Section: 0 Built 2024 Description of Occupancy: BUILDING A (MINI-STORAGE) Costs are taken from the warehouses - Mini cost schedules. <<<<< Calculator Cost Computations >55>> Class: S Quality: Good Stories: 1 Story Height: 9 Perimeter: 0 Base Rate for Upper Floors = 60.65 Adjusted Square Foot Cost for Upper Floors = 60.65 Total Floor Area: 9,065 Base Cost New of Upper Floors = 549,792 9065 Sq.Ft. of Sprinklers @ 6.71, Cost New = 60826 Reproduction/Replacement Cost = 610,618 Eff.Age:1 Phy .%Good/Abnr. Phy. /Func./Econ. /Overall %Good: 98 /100/100/100/98.0 Total Depreciated Cost = 598,406 ECF (MINI STORAGE) 1.500 => Tcv of Bldg: 0 = 897,608 Replacement Cost/Floor Area= 67.36 Est. TCV/Floor Area= 99.02 Cost Estimates for Commercial/Industrial Building/Section: 0 Built 2024 Description of Occupancy: OFFICE 1ST FL/APARTMENT 2ND Costs are taken from the office Buildings cost schedules. <<<<< calculator Cost Computations >>>>> Class: Ss Quality: Good Stories: 2 Story Height: 9 Perimeter: 0 Base Rate for Upper Floors = 218.01 (10) Heating system: Package Heating & Cooling Cost/sqFt: 32.69 100% Adjusted Square Foot Cost for Upper Floors = 250.70 Total Floor Area: 1,716 Base Cost New of Upper Floors = 430,201
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09/10/2026 valuation Report B Assessment Ro11: 2026 07:42 AM BACKUP FROM 3/9/26 Class: S Quality: Good Stories: 1 Story Height: 8 Perimeter: 0 Base Rate for Upper Floors = 61.61 Adjusted Square Foot Cost for Upper Floors = 61.61 Total Floor Area: 6,600 Base Cost New of Upper Floors = 406,626 Reproduction/Replacement Cost = 406,626 Eff.Age:1 Phy. %Good/Abnr.Phy. /Func./Econ./Overall %Good: 98 /100/100/100/98.0 Total Depreciated Cost = 398,493 ECF (MINI STORAGE) 1.500 => TCV of Bldg: 0 = 597,740 Replacement Cost/Floor Area= 61.61 Est. TCV/Floor Area= 90.57 Cost Estimates for Commercial/Industrial Building/Section: 0 Built 0 Description of Occupancy: BUILDING C (25x140) Costs are taken from the warehouses - Mini cost schedules. <<<<< Calculator Cost Computations >>>>> Class: S Quality: Good Stories: 1 Story Height: 9 Perimeter: 0 Base Rate for Upper Floors = 67.89 (10) Heating system: Space Heaters, Radiant Cost/SqFt: 6.16 100% Adjusted Square Foot Cost for Upper Floors = 74.05 Total Floor Area: 3,500 Base Cost New of Upper Floors = 259,175 Reproduction/Replacement Cost = 259,175 Eff.Age:1 phy. %Good/Abnr. Phy. /Func./Econ. /overall %Good: 98 /100/100/100/98.0 Total Depreciated Cost = 253,992 ECF (MINI STORAGE) 1.500 => TCV of Bldg: 0 = 380,987 Replacement Cost/Floor Area= 74.05 Est. TCcV/Floor Area= 108.85 Cost Estimates for Commercial/Industrial Building/section: 0 Built 2024 Description of Occupancy: BUILDING D (25x288) Costs are taken from the warehouses - Mini cost schedules. <<<<< calculator Cost Computations >>>>> Class: S Quality: Good Stories: 1 Story Height: 10 perimeter: 0 Base Rate for Upper Floors = 63.42 Adjusted square Foot Cost for Upper Floors = 63.42 Total Floor Area: 7,200 Base Cost New of Upper Floors = 456,624
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09/10/2026 valuation Report . Assessment Roll: 2026 07:42 AM BACKUP FROM 3/9/26 Base Rate for Upper Floors = 65.32 (10) Heating system: Package Heating & Cooling Ccost/sqFt: 20.44 40% Adjusted Square Foot Cost for Upper Floors = 73.496 Total Floor Area: 12,000 Base Cost New of Upper Floors = 881,952 Reproduction/Replacement Cost = 881,952 Eff.Age:1 Phy.%Good/Abnr.Phy./Func./Econ. /overall %Good: 98 /100/100/100/98.0 Total Depreciated Cost = 864,313 ECF (MINI STORAGE) 1.500 => TCV of Bldg: 6 = 1,296,469 Replacement Cost/Floor Area= 73.50 Est. TCV/Floor Area= 108.04 2026 Est. T.C.V. 4706-29-200-032 = 6,393,460 Est. Tcv/Total Floor Area = 159.51 2025 Assessed MBOR S.E.V. Base for Cap IRM 2,511,573 2,511,573 2,511,573 1,981,248 2.70 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 685,157 0 0 685,157 53493 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 3,196,730 3,196,730 3,196,730 2,719,898 2,719,898 0
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39' OFFICE 1ST FLOOR 44" 1716 «| APARTMENT 2ND FLO 65' 46 33' 107" 51" 9065 sf 100 BUILDING A MINI-STORAGE 4706-29-200-032 NREG US HOLDINGS LTD 4293 LAMBERT DR BUILDING A
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50" 132 BUILDING B MINI-STOR 6600 sf NON-CONDITIONED
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BUILDING C MINI-STOR NON-CONDITIONED 3500 sf 140’ 25' 4706-29-200-032 ~~ NREG US HOLDINGS LTD 4293 LAMBERT DR. BUILDING C
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23" BUILDING D MINI-STORAGE NON-CONDITIONED 7200 sf 4706-29-200-032 288’ NREG US HOLDINGS LTD 4293 LAMBERT DR BUILDING D
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Building G 12000 sf 270 8 Climate Controlled Uncondit 52' 8600 sf 3400 85' 12" 1 To 100° 4706-29-200-032 NREG US HOLDINGS LTD 4293 LAMBERT DR BUILDING G BUILT I