26-001309.pdf

Cascade Crossing LLC Petitioner Vs. City Of Sault Ste. Marie Respondent · 26-001309-TT

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RECEIVED 

Lh 

ban 

AUG 1 3 2026 

MICHIGAN TAX T 

A 

STATE OF MICHIGAN 

RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Cascade Crossing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001309 

City of Sault Ste Marie 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X Admit ___ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

(if more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

2. 

X__Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

X_Admit ___Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

X__Admit __ Deny. 

If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

X__Admit ____Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence; 

N/A 

6. 

X__Admit __ Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

MTT Docket No. 26-001309 

Page 2 of 4 

7. 

10. 

1". 

12. 

Admit X__Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

No appeals were filed to any Board of Review 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

X_Admit __ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

X__Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny 

X__ 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary):

MTT Docket No. 26-001308 

Page 3 of 4 

14. 

X__Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

185. 

Admit 

Deny X 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age 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 

2026 

See multiple parcel answer 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

See mutliple parcel answer 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

See multiple parcel answer

MTT Docket No. 26-001309 

Page 4 of 4 

TY 

20, 

21. 

22. 

Admit X 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

Petitioner has not established that the 2026 assessed, state equalized, or taxable 

values are excessive or unlawful. Respondent therefore denies the requested 

reductions and refund. 

Admit 

X_ 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

The Petition relies only on an unspecified “initial review" and includes no appraisal 

or sales, income, cost, or other valuation analysis supporting the proposed values 

or showing that the assessments exceed 50% of true cash value. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

Respondent contends that the 2026 assessments were established in accordance with the 

General Property Tax Act and accepted mass appraisal practices. Respondent will provide its 

valuation disclosure and supporting evidence in accordance with the Tribunal's scheduling order. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

page if necessary): 

Petitioner bears the burden of proving true cash value and entitlement to relief. Respondent denies that 

the assessed value, state equalized value, or taxable value exceeds the amount permitted by law. 

Respondent reserves the right to supplement or amend this Answer as discovery and valuation evidence 

become available. 

Signature of Respondent 

gAuthorized Representative or, if none, Respondent: 

le 

Printed Name of Respondent's Authorized Representative or, if none, Respondent: 

Joe Lavender, Assessor 

Email Address: upnorthassessor@gmail.com 

Mailing Address:

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON {. BROWN, DPA 

DIRECTOR 

GRETCHEN WHITMER 

GOVERNOR 

Cascade Crossing LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 26-001309 

City of Sault Ste Marie 

, 

Respondent. 

MULTIPLE PARCEL ANSWERFORM 

+ OF 

1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2026 

051-741-001-30 

Real 

201 Commercial 

2026 

051-741-001-35 

Real 

201 Commercial 

2026 

051-741-001-11 

Real 

201 Commercial 

2026 

051-741-001-00 

Real 

201 Commercial 

2026 

051-741-001-10 

Real 

201 Commercial 

2. The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

[True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

051-741-001-30 

450,400 

225,200 

225,200 

2026 

051-741-001-35 

579,200 

289,600 

289,600 

2026 

051-741-001-11 

3,182,800 

1,591,400 

1,507,148 

2026 

051-741-001-00 

5,349,400 

2,674,700 

2,640,739 

2026 

051-741-001-10 

5,519,000 

2,759,500 

2,256,132

MTT Docket No. 26-001309 

Page 2 of 2 

3. 

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

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2026 

051-741-001-30 

450,400 

225,200 

225,200 

2026 

051-741-001-35 

579,200 

289,600 

289,600 

2026 

051-741-001-11 

3,182,800 

1,591,400 

1,507,148 

2026 

051-741-001-00 

5,349,400 

2,674,700 

2,640,739 

2026 

051-741-001-10 

5,519,000 

2,759,500 

2,256,132 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number | True Cash Value | State Equalized Value | Taxable Value 

2026 

051-741-001-30 

50,400 

25,200 

25,200 

2026 

051-741-001-35 

79,200 

39,600 

39,600 

2026 

051-741-001-11 

1,282,800 

641,400 

557,148 

2026 

051-741-001-00 

2,009,400 

1,004,700 

970,739 

2026 

051-741-001-10 

1,219,000 

609,500 

106,132

SET, 

ar 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Cascade Crossing LLC 

A 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001309 

City of Sault Ste Marie 

s 

Respondent(s) 

PROOF OF SERVICE 

Joe Lavender 

states that on 8/7/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Steve Johnson 

436 N Center St 

Northville, Ml 48167 

i 

[Signgfare of person who is serving/mailing copy] 

Joe Lavender 

[Print/type name of person serving/mailing copy]

City of Sa 

225 E Por 

rm a ru 

Sault Ste wv. 

! 

INRIMITHIIY 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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