26-002254.pdf

Walgreen Co Petitioner Vs. City Of Muskegon Respondent · 26-002254-TT

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RECEIVED 

JUN 2 4 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

WALGREEN COMPANY, 

Petitioner, 

v 

MTT Dkt. No. 26-002254 

CITY OF MUSKEGON, 

Respondent. 

Parcel No. 24 036 400 0032 00 

PETER ELLENSON (P 47383) 

LAW OFFICE OF PETER ELLENSON, P.C. 

Attorney for Petitioner 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

03-1 

06/23/26 

$400.00 

JFFICE OF PETER ELLENSON FC 

ENTIRE TRIBUNAL TAX PETITION — TY 2026 —- SEVERED PETITION 

NOW COMES Petitioner, WALGREEN COMPANY, through its attorney, PETER 

ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel number: 24 036 400 0032 00. 840 W Sherman, Muskegon, MI 49441. 

2: 

Petitioner’s principal office address is Tax Department, PO Box 

1 159, Deerfield 

IL 60015. 

3. 

Respondent City of Muskegon assesses and collects the ad valorem property taxes 

associated with the subject parcel.

7. 

The tax year at issue is 2026. 

8. 

No Board of Review protest was required or filed for the property. 

9. 

The values for the subject property as established by the Respondent are: 

True Cash Value 

Assessed Value 

Taxable Value 

2,223,400 

1,111,700 

1,111,700 

10. 

Petitioner contends that the values for the subject property are: 

True Cash Value 

Assessed Value 

Taxable Value 

1,620,000 

810,000 

810,000 

11. 

The values in dispute for the subject property are: 

True Cash Value 

Assessed Value 

Taxable Value 

603,400 

301,700 

301,700 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject property. 

Respectfully submitted, 

/s/ Peter Ellenson 

Date: June 22, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner

PrN 

SF 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Walgreen Co, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket Nos. 25-000766 & 

26-002254 

City of Muskegon, 

Respondent. 

Presiding Judge 

Patricia L. Halm 

ORDER DENYING PETITIONER'S MOTION TO AMEND 

ORDER PARTIALLY GRANTING PETITIONER'S MOTION TO TRANSFER FROM 

THE SMALL CLAIMS DIVISION TO ENTIRE TRIBUNAL 

ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO 

MTT DOCKET NUMBER 26-002254 

ORDER HOLDING PETITIONER IN DEFAULT ON MTT DOCKET NUMBER 

26-002254 

On May 6, 2026, Petitioner filed motions simultaneously requesting the Tribunal permit 

the transfer of this case from the Small Claims division to the Entire Tribunal and further 

allow Petitioner to amend the petition to include the 2026 tax year. 

In the motions, 

Petitioner states: 

The TY 2025 petition is pending in the Tribunal's Small Claims Division. 

The parties reached resolution of the appeal and submitted a proposed 

stipulation setting the 2025 AV and TV at $810,000. This Tribunal rejected 

the parties’ proposed stipulation because TY 2026 had been automatically 

added 

to the appeal but the parties failed 

to address TY 2026 

in the 

stipulation. 

The parties have reached an agreement as to TY 2026. 

The 

agreement for 2026 cannot be resolved 

in 

the Small Claims Division 

because the reduction in the SEV will be greater than $100,000. 

Petitioner 

therefore moves the Tribunal to transfer the case to the Entire Tribunal. 

Respondent has not filed a response to the motions.

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