Full record / The Kroger Co-City of Ann Arbor-25-002024-TT.pdf

The Kroger Co-City of Ann Arbor-25-002024-TT.pdf

The Kroger Co Of Michigan, Petitioner Vs. City Of Ann Arbor, Respondent · 25-002024-TT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO.25-002024-TT 

) 

City of Ann Arbor, 

) 

) 

) 

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: 

Washtenaw County Clerk 

Ann Arbor Public School Board 

Lawrence Kesenbaum 

Glynda Wilks — Secretary 

200 N Main St Suite 110 

2555 S State 

Ann Arbor, MI 48104 

Ann Arbor MI 48104 

Michigan State Treasurer 

Washtenaw County Equalization Director 

Department of Treasury 

Samuel C. Spang 

Treasury Building 

200 N Main St Suite 210 

430 West Allegan 

Ann Arbor, MI 48104 

Lansing, MI 48922 

i 

jo! 

Mice ((0 

ro) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN. 

) 

) 

Petitioner, 

2) 

MTT DOCKET NO.25-002024-TT 

) 

City of Ann Arbor, 

) 

) 

) 

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 certified mail thereon: 

City of Ann Arbor Assessor 

301 E. Huron St. 

Ann Arbor, MI 48104 

City of Ann Arbor Clerk 

Jacqueline Beaudry 

301 E. Huron St. 

Ann Arbor, MI 48104 

Mico So) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

THE KROGER CO. OF MICHIGAN, 

MTT Docket No. 25-002024 

-TT 

Petitioner, 

v 

City of Ann Arbor 

, 

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 

. 

Property Parcel No.: 09-08-25-400-009 

. 

The property identified above is real 

. 

. 

Only one parcel of property is the subject of this appeal. 

. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal.

Page 4

MTT Docket No. 25-002024 

TT 

Page 2 of 3 

5. 

The property identified above is classified as 201 Commercial-Improved 

10. 

11 

12. 

13. 

14. 

15. 

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 Washtenaw County. 

The property or properties’ address is: 

400 S Maple Rd, Ann Arbor, MI 48103 

The assessments) at issue were established by the: City of Ann Arbor 

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 

| 

$10,990,200 

$5,495,100 

$3,664,475 

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 

$5,297,000 

$2,648,500 

$2,648,500 

The values in contention for tax year 2025 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$5,693,200 

$2,846,600 

$1,015,975

Page 5

MTT Docket No. 25-002024 

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. 

lo 

Mico 

2) 

Dated: May 30, 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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