2026 mtt answer to petition.pdf
Lks Howell LLC Petitioner Vs. Township Of Genoa Respondent · 26-000845-TT
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Page 1
STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL LKS HOWELL LLC Petitioner vs MOAHR Docket 26-000845 GENOA CHARTER TOWNSHIP, Livingston County Respondent PROOF OF SERVICE Now comes Debra Rojewski, who being first duly sworn, deposes and says that on July 10, 2026 she did serve true copies for answer to petition for the above captioned matter with all postage prepaid on: LKS HOWELL LLC C/O SIGNATURE ASSOCIATES ATTN: AP 1 TOWNE SQ STE 1200 SOUTHFIELD MI 48076 By placing said document in an envelope addressed to the above listed party with all postage fully prepaid and by depositing the said envelope in a receptacle for the United States Mail and via Michigan Tax Tribunal e-file system ayett Tio - abi \ Subscribed and sworn to before me a notary public for said county, on July 10, 2026 Jefsica LL. Buttermore Notary Public for Livingston County My Commission Expires 11/9/2026
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STATE OF MICHIGAN DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES MICHIGAN TAX TRIBUNAL LKS HOWELL LLC Petitioner Vs, MOAHR Docket No. 26-000845 GENOA CHARTER TOWNSHIP Respondent, ANSWER TO PETITION Now comes Respondent to its Assessor, Debra L. Rojewski answers to petitioners appeal as follows: Woe bhwh— 17. 18. Agree Agree N/A N/A N/A Agree Agree N/A N/A . Agree . Agree . Agree . Agree . Agree . N/A . Agree Tax Year True Cash Value State Equalized Value Taxable Value 2026 $2,715,800 $1,357,900 $1,012,708 Disagree Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,550,000 $775,000 $775,000 Disagree Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,165,800 $582,900 $237,708
Page 3
19. Disagree 20. a. Disagree b. Disagree Wherefore, Respondent prays that the Tribunal determines that the Respondents True Cash Value, State Equalized Value Assessed Value and Taxable Value remain unchanged. Dated: July 10,2026 By: Phone: (810) 227-5225 2911 Dorr Rd. Brighton MI 48116
Page 4
parcel Number: 4711-06-200-095 Grantor Grantee NEWTOWNE CENTRE LLC. NEW TOWNE CENTER LIMITED NEWTOWNE CENTER - HOWELL ROGAR DEVELOPMENT CO. Property Address 2512 E GRAND RIVER LKS HOWELL LLC owner's Name/Address LKS HOWELL LLC SIGNATURE ASSOCIATES 1 TOWNE SQ STE 1200 SOUTHFIELD, MI 48076-3708 ATTN: AP Tax Description *BALANCE OF LEGAL ON FILE SEC 6 T2N RSE COMM AT E 1/4 COR TH N02*17'07"E 594.63 FT TH N60%39'00"w 2381.67 FT TH N60%06'45"w 614.71 FT TH S$29%41'36"w 70 FT TH N60*W 400.3 FT TO POB TH S29%41'36"W 326.83 FT, TH NO5*26'28"w 279.24 FT, TH N29%48'55"E 99 FT, TH S60%06'45"E 160.5 FT TO POB AND ALSO COMM AT E 1/4 COR OF SAID SECTION 6 TH NO2*17'07"E 594.63 FT TH N60%39'00"w 2381.67 FT TH N60*06'45"w 614.71 FT TH $29%41'36"W 70 FT TO POB TH S29%41'36"w 566.68 FT TH N79%03'54"w 83.03 FT TH NO8*57'35"w 167.03 FT TH N85%59'08"w 100 FT TH N0O5%26'28"w 221.08 FT TH N29*41'36"E 326.83 FT TH S60%06'45"E 400.3 TO POB EXCEPT SEC 6 T2N R5E COMM AT E 1/4 COR TH Ccomments/Influences NEWTOWNE CENTRE, Jurisdiction: GENOA CHARTER TOWNSHIP County: Livingston Prin sale] sale [Inst. Terms of sale [Liber Price | Date Type | |& Page | i 0] 12/29/2015 [cD |21-NOT USED/OTHER [2016R-00178 LLC 1/ 03/15/2001 [QC [21-NOT USED/OTHER 2940-0474 750,000] 04/02/1996 [wD © |21-NOT USED/OTHER 12023-0685 0] 06/14/1995 [wD |10-FORECLOSURE 11952-0627 Class: COMMERCIAL-IMPROV (Zoning: GCD [Building Permit(s) Date School: HOWELL PUBLIC SCHOOLS wall Sign 12/05/2025 P.R.E. 0% | TENANT BUILD-OUT 07/29/2025 MAP #: |other: see work Description | 10/22/2024 2026 Est TCV 2,715,835 TCV/TFA: 102.16 wall Sign 09/14/2022 X [Improved vacant Land value Estimates for Land Table 2003.2003 COMMERCI public “ Factors * Improvements Description Frontage Depth Front Depth Rate %Ad . d E/W MAIN CORR 197,327 SqFt 3.50000 100 Dirt Roa 4.53 Total Acres Total Es Gravel Road Faved Road Land Improvement Cost Estimates em Sever | Description . Rate Sidewa D/W/P: Asphalt paving 3.13 water Total Estimated Land Improvements Tru Sewer Electric Gas Curb Street Lights standard utilities underground utils. Topography of Site Level Ro1Tling Low High Landscaped Swamp wooded Pond waterfront Ravine wetland rx : Year Land] Building Assessed] B Flood Plain value value | value who when what 2026 345,300] 1,012,600] 1,357,900] DLR 12/10/2024 INSPECTED [2025 345,300] 958,900] 1,304,200] JB 12/10/2024 INSPECTED [2024 345,300] 1,048,800] © 1,394,100] 12023 345,300] 1,013,400] 1,358,700]
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commercial/Industrial
Building/sSection
1 of
1
parcel
Number:
4711-06-200-095
Printe
[Desc.
of BTdg/Section
Cost Estimates
for commercial/Industrial
Building/Secti
calculator Occupancy
Shopping Centers
- Neighborhood
A
ET
.
a
—
Costs
are taken from the Shopping Centers
- Neighborhoo
[€lass+c
oRstruction—Cest
<<<<<
calculator Cost Computations
Floor Area: 26,583
Fa[High
[Fa[Above Ave.
[FaJAve.
[Fa
Low
Class:
C
Quality:
Average
Gross Bldg Area: 26,583
FF
#%
Calculator Cost Data
#%
#%
Stories:
1
story Height:
14
Perimeter:
1112
Stories Above Grd:
1
frye
Quality:
Average
—-
Average Sty Hght:
14
Heat#1:
package Heating
& Cooling
100
Base Rate for Upper Floors
= 113.42
Bsmnt Wall
Hght:
0
Heat#2:
package Heating & Cooling
0% | (10) Heating system:
Package Heating & Cooling
Cost/
I
——|Ave.
SqFt/story: 26583
Adjusted Square
Foot Cost
for Upper Floors
= 131.48
Depr.
TabTe
P 1.5%
Ave.
Perimeter:
1112
Effective Age
:
34
Has
Elevators: False
Total
Floor Area:
26,583
Base Cost New of
physical
%Good
: 60
:
Func.
%Good
: 100
PI
Reproduction/Repl
E
ie
%Good
+ 100
Basement Info
eff.Age:34
Phy.%Good/Abnr.Phy./Func./Econ./overall %
conomic
%Good
:
Area:
Total
Dep
Perimeter:
.
1988[vear Built
Type:
Lump Sum Items
108388 Quantity
ny
0|remodeled
©
;
FABRIC AWNING
.
4
1.
Heat: Hot water,
Radiant Floor
FABRIC AWNING
195.00
14
1.02
=
5
)
.
.
FABRIC AWNING
195.00
14
1.02
0 overall 81dg
* Mezzanine Info
*
FABRIC AWNING
195.00
4
1.02
Helght
Area #1:
FABRIC AWNING
195.00
14
1.02
Type #1:
FABRIC AWNING
195.00
12
1.02
Comments:
Area
#2:
FABRIC AWNING
195.00
12
1.02
T
#2
FABRIC AWNING
195.00
12
1.02
ype
#e:
FABRIC ANWING
195.00
12
1.02
.
FABRIC AWNING
195.00
16
1.02
* Sprinkler
Info
*
Area:
Local
Cost Items
Rate
Quantity/Area
Type: Average
<<<<< Calculations too long.
See valuation printout
f
(1)
Excavation/Site Prep:
(7)
Interior:
(11)
ETectric
and Lighting:
(39) M
(2)
Foundation:
|
[Footings
(8)
PTumbing:
F [Poured Conc |Fa[Brick/Stone]Fa[BTock[FaT[Many
FaT[Average
Fal
[Few
outlets:
Fixtures:
Fal |Above Ave.
[Fal
|Typical
Fal|None
[Fa
[Few
Fal[Few
Total
Fixtures
Urinals
Fa [Average
Fal|Average
(3)
Frame:
3-piece Baths
wash Bowls
Fa
{Many
Fal|many
2-Piece Baths
water Heaters
Fa
{unfinished
Fal{unfinished
Shower stalls
wash Fountains
| Fa
{Typical
Fal|Typical
Toilets
water Softeners
,
.
~
Fa
[Flex Conduit
[FaT|Incandescent
70)
E
(4)
Floor Structure:
Fa
|Rigid Conduit
|Fal[Fluorescent
SJ
Fa |Armored Cable
[Fal|vercury
[Thi
(9) sprinkTers:
Fa {Non-Metalic
Fal[sodium vapor
Fa
{Bus Duct
Fal|Transformer
(5)
Floor Cover:
(13)
Roof Structure:
STope=
(10)
Heating and Cooling:
FlGas
[Fa[Coal
Fa[Hand Fired
Floil
Fa|Stoker
Fa|Boiler
(6)
Ceiling:
w¥* Information herein deemed
reliable but
not guaranteed*¥¥
(14)
Roof Cover:Page 6
Parcel Number: 4711-06-200-095 commercial/Industrial Building/Section 1 of 1 Printe 189 1st/sl 26583 FT? 142 2 > 2025 TAX YEAR NEW AWINGS WILL BE 4" x 4 x 5 awnings sf EN 12 x x 4 awningsex ’ texextewirg Shs! 100° 56' #¥% Information herein deemed reliable but not guaranteed*¥*
Page 7
07/10/2026 valuation Report 04:22 PM Assessment Roll: TWP 2026 GENOA 4711-06-200-095 2026 Est. T.C.V. LKS HOWELL LLC Property Class: 201 2512 E GRAND RIVER Map #: GENOA CHARTER TOWNSHIP HOWELL, MI 48843 Land value Estimates for Land Table 2003.2003 COMMERCIAL LAND * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value E/W MAIN CORR 197,327 SqFt 3.50000 100 690,645 4.53 Total Acres Total Est. Land value = 690, 645 Land Improvement Cost Estimates Description Rate Size % Good Cash value D/W/P: Asphalt Paving 3.13 98838 36 111,371 Total Estimated Land Improvements True Cash value = 111,371 Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1988 Costs are taken from the Shopping Centers - Neighborhood cost schedules. <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 14 perimeter: 1112 Base Rate for upper Floors = 113.42 (10) Heating system: Package Heating & Cooling Cost/sqFt: 18.06 100% Adjusted Square Foot Cost for Upper Floors = 131.48 Total Floor Area: 26,583 Base Cost New of Upper Floors = 3,495,132 Reproduction/Replacement Cost = 3,495,132 eff.Age:34 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 60 /100/100/100/60.0 Total Depreciated Cost = 2,097,079 Lump Sum Items Rate Quantity Cnty Arch %Good Depr.Cost FABRIC AWNING 195.00 14 1.02 1 90 2,506 FABRIC AWNING 195.00 14 1.02 1 90 2,506 FABRIC AWNING 195.00 14 1.02 1 90 2,506 FABRIC AWNING 195.00 14 1.02 1 90 2,506 FABRIC AWNING 195.00 14 1.02 1 90 2,506 FABRIC AWNING 195.00 12 1.02 1 90 2,148 FABRIC AWNING 195.00 12 1.02 1 90 2,148 FABRIC AWNING 195.00 12 1.02 1 90 2,148 FABRIC ANWING 195.00 12 1.02 1 90 2,148 FABRIC AWNING 195.00 16 1.02 1 90 2,864 Local Cost Items Rate Quantity/Area %Good Depr.Cost WELL/WATER 4500.00 1 60 2,700 SEPTIC/SEWER 4500.00 1 60 2,700 ECF (2014 MAIN COMMERCIAL) 0.900 => Tcv of Bldg: 1 = 1,913,819 Replacement Cost/Floor Area= 131.48 Est. TCV/Floor Area= 71.99 2026 Est. T.C.V. 4711-06-200-095 = 2,715,835 Est. TCV/Total Floor Area = 102.16 2025 Assessed MBOR S.E.V. Base for Cap IRM 1,304,200 1,304,200 1,304,200 986,084 2.70 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 53,700 0 0 26624 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 1,357,900 1,357,900 1,357,900 1,012,708 1,012,708 0