SCANNED KROGER - CITY OF ROYAL OAK 26-001429.pdf
The Kroger Co Of Michigan Petitioner Vs. City Of Royal Oak Respondent · 26-001429-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. ) Petitioner, ) MTT DOCKET NO. 26-001429-TT ) City of Royal Oak, ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8" day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via USPS first class thereon: Lisa Brown City of Royal Oak School District Oakland County Clerk Maryanne VanHaitsma, 1200 North Telegraph Road School Board Secretary Building 12E 800 DeVillen Pontiac, MI 48341 Royal Oak, MI 48073 Micheal R. Lohmeier Michigan State Treasurer Oakland County Equalization Director Department of Treasury 1200 N. Telegraph Road Treasury Building Pontiac, MI 48341 430 West Allegan Lansing, MI 48922 Micka (0 Shs Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. ) ) Petitioner, ) MTT DOCKET NO. 26-001429-TT ) City of Royal Oak, ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8" day of September 2026 she served a copy of the Petition upon the following persons by placing same in an envelope properly addressed to each via certified mail thereon: Anthony Switkowski City of Royal Oak Assessor 203 S Troy Street Royal Oak, MI 48067 Melanie Halas City of Royal Oak Clerk 203 S Troy Street Royal Oak, MI 48067 Mics (0 ve) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN . MTT Docket No. 26-001429-TT Petitioner, v City of Royal Oak Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 72-25-14-126-010 2. The property identified above is _real 3. Only one parcel of property is the subject of this appeal. 4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the subject of this appeal. 5. The property identified above is classified as 201 Commercial-Improved
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MTT Docket No. 26-001429-TT Page 2 of 3 6. 10. 11. 12. 13. 14. 15. The assessments) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Oakland County. The property or properties’ address is: 2200 E 12 Mile Rd, Royal Oak, MI 48067-1504 City of Royal Oak The assessment(s) at issue were established by the: Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2026. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $14,195,440 $7,097,720 $6,853,000 Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $6,646,860 $3,323,430 $3,323,430 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $7,548,580 $3,774,290 $3,529,570
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MTT Docket No. 26-001429-TT Page 3 of 3 16. The 2026 assessments imposed on the subject property and the taxes to be levied and collected are invalid because: (a) The assessment, including state equalized and/or taxable value, exceeds the amount permitted by the Michigan Constitution and applicable statutes; (b) The assessment, including state equalized and/or taxable value, is at a higher percentage of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessment is based on the misapplication of valuation principles, and (d) The assessment otherwise violates Petitioner’s rights. WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and enter an order reducing the 2026 true cash, state equalized and taxable values and direct Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and costs, and all other relief to which it is entitled under Michigan law and as is appropriate under the circumstances. Respectfully submitted, DuCharme, McMillen & Associates, Inc. icis(0 & Mic (0 2) Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative Dated: May 26 2026 By: