Midland Towne Center LLC v City of Midland (26-001310) Respondent's Answer.pdf

Midland Towne Center LLC Petitioner Vs. City Of Midland Respondent · 26-001310-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MIDLAND TOWNE CENTER LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

MTT Docket No.: 26-001310 

SHINNERS & COOK, P.C. 

By: 

Andrew J. Balzer (P82952) 

Attorney for Petitioner 

5195 Hampton Place 

Saginaw, MI 48604 

(989) 799-5000 

abalzer(@shinnerscook.com 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Francis J. Keating (P39223) 

Attorney for Respondent 

4301 Fashion Square Blvd. 

Saginaw, MI 48603 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth St. 

Midland, MI 48640 

(989) 837-3395 

ckomara@midland-mi.org 

RESPONDENT’S ANSWER TO 

“AMENDED” ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, 

City 

of Midland, 

by 

and through 

its attorneys, Braun 

Kendrick Finkbeiner P.L.C., and for its Answer to “Amended” Entire Tribunal Property Tax 

Petition, states as follows: 

1. 

Admitted. 

2x 

Admitted. 

3% 

N/A. 

4913-7313-9672, v. 1

4. 

N/A. 

S. 

N/A. 

6. 

Admitted. 

7. 

Admitted. The 2026 Board of Review Decision is attached hereto as Exhibit A. 

8. 

N/A. 

9. 

N/A. 

10. 

Admitted. 

11. 

Admitted. 

12. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 12. 

13. 

Respondent admits 

that 

the 

petition 

alleges 

that 

this 

appeal 

involves 

issues 

relating to the property’s true cash value and taxable value. 

14. 

Admitted. 

15. 

N/A. 

16. 

Admitted. 

17. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 17. 

18. 

Respondent admits that Petitioner has correctly computed the values in dispute by 

subtracting its erroneously value claims from the values correctly determined by Respondent’s 

assessor and Board of Review. 

19. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the allegations in paragraph 19 regarding what Petitioner requests. 

4913-7313-9672, v. 1

20. 

Respondent lacks knowledge or information sufficient to form a belief as to the 

truth of the remaining allegations in paragraph 20. 

NEW MATTERS AND AFFIRMATIVE DEFENSES 

1. 

The Michigan Tax Tribunal does not have jurisdiction over this property tax 

appeal. The first petition for this commercial property was not filed until August 3, 2026. The 

deadline for filing a petition was May 31, 2025. 

2. 

Petitioner may have failed to allege specific and sufficient facts to set forth a 

cause of action against Respondent. 

3. 

Petitioner has failed 

to allege specific and sufficient facts 

to establish fraud, 

discrimination, or illegality on the part of the Respondent. 

4. 

Petitioner may not be the real party in interest to bring this tax appeal. 

5. 

Petitioner may not have standing to bring this tax appeal. 

6. 

Petitioner has failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner’s property, as well as all others, to arrive 

at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient facts 

to support its allegations that the subject property’s taxable value is improper. 

7. 

Respondent 

has 

properly 

and 

lawfully 

assessed 

the 

subject 

property 

and 

established its taxable value in accordance with statutory and constitutional requirements. 

8. 

Respondent reserves the right to assert additional affirmative defenses during the 

pendency of this action. 

9%} 

4913-7313-9672, v. 1

WHEREFORE, Respondent, City of Midland, respectfully requests that this Honorable 

Tribunal provide it with the following relief: 

A. 

Dismiss Petitioner’s Entire Tribunal Property Tax Petition and award Respondent 

its attorney fees and costs; and 

B. 

Provide Respondent with such other relief as the Tribunal deems appropriate. 

BRAUN KENDRICK FINKBEINER 

P.L.C. 

Dated: October 23, 2026 

BY: 

FRANCIS J. 

ING (P39223) 

Attorney for'Respgndent 

4913-7313-9672, v. 1

EXHIBIT A

2026 BOARD OF REVIEW DECISION 

FROM 

PROPERTY IDENTIFICATION: 

CITY OF MIDLAND 

14-15-50-160 

ASSESSING OFFICE 

333 W ELLSWORTH ST 

1511 WASHINGTON ST 

MIDLAND, MI 48640-5132 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

BEG 40 FT W & 237 FT N OF S 1/4 COR OF SEC 15 N 

355.52 FT W 654.54 FTN 265.33 FTE 270.6 FTS94 FTE 

MIDLAND TOWNE CENTER LLC 

403.9 FT N 124 FT W 674.47 FT S 239.10 FTW 263.55 FT S 

1421 WASHINGTON ST 

312.17 FTE 60 FT S 148.37 FT E 218 FT S 167 FT E 460.33 

MIDLAND MI 48640 

FT N 204 FT E 200 FT TO POB 

THIS PROPERTY IS CLASSIFIED AS: 

201 

(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has re! 

data necessary to compute your assessment and taxable value. They 

ave ma 

information you supplied. 

the 

information you supplied and the 

following determination based on the 

Board of Review Comments: 

NO CHANGE. ASSESSMENT DETERMINED ACCURATE. 

2026 

ORIGINAL ASSESSED VALUE 

4,876,200 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

4,876,200 

| 

(If the above amounts are the same, no revi 

2026 

ORIGINAL TAXABLE VALUE: 

3,460,633 

[2026 

"BOARD OF REVIEW" TAXABI 

3,460,633 

[2026 

PRINCIPAL RESIDENCE 

E 

PTION/QUALIFIED AG % 

0.0000 

Filing a protest with the Board of Review 

i is necessary to protect your right to further appeal valuation and exemption disputes 

to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. 

May 31, Michigan Tax Tribunal filing deadline for appeals of property classified as commercial real, industrial real, 

developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the 

Michigan Tax Tribunal on or before May 31 of the tax year involved. https://www.michigan.gov/taxtrib/ 

July 31, Michigan Tax Tribunal filing deadline for appeals of property classified as residential real, agricultural real, timber- 

cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 

31 of the tax year involved. https:/www.michigan.gov/taxtrib/

← View full record