26-000686.pdf

Walloon Company LLC Petitioner Vs. Township Of Melrose Respondent · 26-000686-TT

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RECEIVED 

JUN 2 5 2076 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL 

Walloon Company LLC, 

MTT Docket No. 26-000686 

Petitioner, 

Parcel No. 15-010-009-089-45 

v 

Township of Melrose, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

Respondent, Township of Melrose, answers Petitioner's Entire Tribunal Property Tax Petition as 

follows: 

’ 

1. Parcel number identified on the Petition. ADMIT. 

Respondent admits that one parcel is at issue. The parcel number is 15-010-009-089-45, 

2. The property identified on the Petition is real property. ADMIT. 

3. Contiguous or non-contiguous parcels. ADMIT. 

Respondent admits only one parcel is under appeal; therefore, the multiple-parcel/contiguity 

question is not applicable. 

4. Personal property parcels located on real property under appeal. NEITHER ADMIT NOR DENY. 

This appeal concerns commercial real property. No personal property parcel is identified as being 

under appeal. 

i 

§. Personal property statements and March Board of Review commencement. NEITHER ADMIT NOR 

DENY. 

No personal property statements are at issue. 

6. Property classification. ADMIT, 

Respondent admits the property was classified as Commercial real property for the tax year at 

issue. 

7. Protest to Board of Review. ADMIT, SUBJECT TO RECORD VERIFICATION. 

Respondent admits the Petition indicates a protest to the March Board of Review. Respondent 

reserves the right to rely on the official Board of Review record. 

8. Facts if no protest was made. NEITHER ADMIT NOR DENY.

11. Applicable local governmental unit. ADMIT. 

The applicable local governmental unit is Melrose Township. 

12, Petitioner's legal residence or principal office address. NEITHER ADMIT NOR DENY. 

Respondent lacks sufficient information to admit or deny Petitioner's principal office address and 

leaves Petitioner to its proofs. 

13. If taxable value is at issue, was there an addition or loss for purposes of establishing taxable value? 

NO. 

Respondent is not aware of an addition or loss at issue for purposes of establishing taxable vaiue 

for the 2026 tax year. Respondent reserves the right to amend if additional facts are provided. 

14. Tax year at issue. ADMIT. 

The tax year at issue is 2026. 

15. More than the current tax year being appealed. DENY. 

Respondent denies that any year other than 2026 is properly at issue based on the Petition. 

16. The values for the property identified above as established by Respondent's Board of 

Review are: 

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$471,800 

$235,900 

$235,900 

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

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$471,800 

$235,900 

$235,900 

18. The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

Assessed/SEV 

Taxable Value 

2026 

$156,800 

$78,400 

$78,400 

19, Petitioner's requested relief. DENY. 

Respondent acknowledges Petitioner requests a reduction in true cash value to $315,000, 

assessed/state equalized value to $157,500, and taxable value to $157,500. Respondent denies 

that Petitioner is entitled to the requested relief. 

20. Separate facts relied upon by Petitioner. NEITHER ADMIT NOR DENY. 

Respondent lacks sufficient information to admit or deny the conclusions, opinions, and valuation

equalization, and that the taxable value was properly established. Respondent reserves the right to 

supplement this response with valuation disclosures, sales analysis, property record cards, field 

. data, photographs, and other evidence as discovery proceeds. 

22. Affirmative defenses and separate and specific facts: 

1. 

Petitioner has the burden of establishing the subject property's true cash value and entitlement 

to the relief requested. 

2. 

The subject property was assessed in accordance with applicable statutory requirements, 

including the requirement that property be assessed at fifty percent of true cash value, subject 

to county and state equalization. 

3. 

Respondent reserves the right to rely upon an appraisal, assessment roll, property record card, 

market data, valuation analysis, Board of Review record, and any additional evidence produced 

during the course of this proceeding. 

4. 

Respondent reserves the right to raise additional affirmative defenses as may become known 

through further review, discovery, or proceedings before the Tribunal. 

Signature of Respondent's Authorized Representative or Respondent: 

Hope 

Printed Name: Nick Couture, Assessor 

Email Address: assessor@melrosetwp.org 

Mailing Address: P.O Box 189, Walloon Lake, Mi 49796 

Telephone Number: 231-420-3644 (cell) 

Date: 6/18/2026

PROOF OF SERVICE 

On the date below, 

| served a copy of the foregoing Respondent's Entire Tribunal Property Tax Answer 

upon Petitioner's attorney/authorized representative by electronic mail and/or first-class mail as follows: 

John R. Turner 

P.O. Box 2396 

Petoskey, M1 49770 

jrilaw@umich.edu 

I declare that the statement above is true to the best of my information, knowledge, and belief. 

fs! 

A. I= ) 

77 

vv 

Nick Couture, Assessor 

Dated: 

6-18-2026

2 

Cheboygan, MI 49721 

Michigan 

T= ek 

Po. 

Rox 20a

Lansin, 

ME

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