The Kroger Co-City of Roseville-25-002011-TT.pdf
The Kroger Co Of Michigan, Petitioner Vs. City Of Roseville, Respondent · 25-002011-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. ) ) ) Petitioner, ) MTT DOCKET NO.25-002011-TT ) City of Roseville, ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 9th day of September 2025 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: Macomb County Clerk Roseville School Board Secretary Anthony G. Forlini Joseph DeFelice 40 N Main Street 18975 Church Street Mount Clemens, MI 48043 Roseville, MI 48066 Michigan State Treasurer Macomb County Equalization Director Department of Treasury Kristen Sieloff Treasury Building 1 S Main, 6th Floor 430 West Allegan Mount Clemens, MI 48043 Lansing, MI 48922 Mice (0 Dor 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.25-002011-TT City of Roseville, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the Sth day of September 2025 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: City of Roseville Assessor Brook Openshaw 29777 Gratiot Avenue Roseville MI 48066 City of Roseville Clerk Jennifer Zelmanski 29777 Gratiot Avenue Roseville MI 48066 ici (lp & Mics (0 o) 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. 25-002011 -TT Petitioner, v City of Roseville Respondent. , Michelle (Mikki) M. Silvey (P69494) Alex Morse DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 689-6467-ofc (917) 488-7825-mobile msilvey@dmainc.com amorse@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 08-14-03-354-002 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.
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MTT Docket No. 25-002011 TT Page 2 of 3 5. 10. 11. 12. 13 14. 15. The properly identified above is classified as 201 Commereial-Improved The assessment(s) 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 Macomb County. The property or properties’ address is: 20891 13 Mile Rd, Roseville, MI The assessment(s) at issue were established by the: City of Roseville 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: 2025. . The values for the property identified above as established by Respondent’s 2025 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2025 $8,924,800 $4,462,400 $4,441,720 Petitioner contends the values for tax year 2025 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $6,250,000 $3,125,000 $3,125,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $2,674,800 $1,337,400 $1,316,720
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MTT Docket No. 25-002011 -TT Page 3 of 3 16. The 2025 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 2025 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. Mico ro) Dated: May 30 , 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative