DICASTAL NORTH AMERICA ET Property Tax Petition Signed by CEM.pdf

Dicastal North America, Inc. Petitioner Vs. City Of Greenville Respondent, Michigan Department Of Treasury Intervening Respondent · 26-000570-TT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dicastal North America, Inc. 

Petitioner(s) 

i 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

City of Greenville 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: See Multiple Parcel Petition Form. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? 

X 

Yes __ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___ No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) Not applicable. 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable. 

6. 

The property identified above is classified as See Multiple Parcel Petition Form. 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's 

March 

July 

December Board of Review. Not applicable. 

MICHIGAN TAX TRIBUNAL --611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

*Due to the classification of the subject property as industrial real property, 

Petitioner was not obligated to appeal the assessment to the local March 

Board of Review. MCL 735a(4)(a) and (c). 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

The property or properties at issue are located in Montcalm 

County. The 

property or properties’ address is: 

1 Dicastal Way 

Greenville, Michigan 48838 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Greenville 

Petitioner's legal residence or principal office address is: 

Dicastal North America, Inc., a Michigan corporation 

1 Dicastal Way 

Greenville, Michigan 48838 

(616) 619-7508 

mlewis@dicastalna.com 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No.

Page 3 of 4

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’'s authority over the prior

tax year or years (attach additional page if necessary):

Not applicable.

16.

The values for the property identified above as established by Respondent's

Board of Review are: see Multiple Parcel Petition Form

Tax Year

True Cash Value

Assessed Value

Taxable Value

17.

Petitioner contends that the values for the property identified above are:

See Multiple Parcel Petition Form

Tax Year

True Cash Value

State Equalized Value

Taxable Value

18.

The values in dispute for the property identified above are:

See Multiple Parcel Petition Form

Tax Year

True Cash Value

State Equalized Value

Taxable Value

19.

Petitioner requests the following relief (attach additional page if necessary):

Petitioner requests this Tribunal reduce the state equalized value, assessed value and

the taxable value of the subject property to the amount shown in Paragraph 3 of the

Multiple Parcel Petition Form for the tax year 2026, along with attorneys' fees and

other relief to which Petitioner is entitled.

20.

List the separate and specific facts upon which Petitioner relies to support the

relief requested (attach additional page if necessary):

The subject property is currently used for industrial manufacturing, which is its intended use.

21. As demonstrated by an appraisal, a copy of which has been provided to Respondent, the 2026 assessment of

the subject property is excessive and does not reflect the true cash value of the subject property.

22. Respondent's assessment therefore violates Article IX, Section 3, of the Michigan Constitution and MCL

211.27 regarding "true cash value", and Article IX, Section 13 of the Michigan Constitution regarding uniformity

and/or equal treatment.

23. Petitioner will submit an updated appraisal supporting its contention that the subject property is over assessed.

Page 4

MTT Docket No. 

Page 4 of 4 

Signature of Petitioner's Authorized Reprgsentatly 

r, if none, Petitioner: 

Afy 

= 

7 

Printed Name of Petitioner's nuthob 

le wseontaie or, if none, Petitioner: 

Christian E. Meyer (P56037) 

Email Address: cmeyer@wnj.com 

Mailing Address: 

Warner Norcross + Judd LLP 

150 Ottawa Avenue NW, Suite 1500 

Grand Rapids, Michigan 49503 

Telephone Number: (616) 752-2423 

Date: April 10, 2026

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Dicastal North America, Inc. 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\% 

MTT Docket No. 

City of Greenville 

A 

Respondent. 

MULTIPLE PARCEL PETITIONFORM 1 OF 

1 

1. 

The classification of the property identified herein as established by 

Respondent's Board of Review is: 

Tax Year 

Parcel Number 

Real/Personal 

Classification 

2026 

59-052-693-035-20 

Real 

Industrial Improved (301) 

2026 

59-052-910-142-00 

Real 

Industrial Improved (301) 

2026 

59-052-910-143-00 

Real 

Industrial Improved (301) 

2. 

The values for the property identified herein as established by Respondent's 

Board of Review are: 

Tax Year 

| Parcel Number 

| True Cash Value 

| Assessed Value 

| Taxable Value 

2026 

59-052-693-035-20 

|$7,296,400 

$3,648,200 

$3,648,200 

2026 

59-052-910-142-00 

[$1,618,200 

$809,100 

$809,100 

2026 

59-052-910-143-00 

[$32,395,400 

$16,197,700 

$16,197,700 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 6

MTT Docket No. 

Page 2 of 2 

3. 

Petitioner contends that the values for the property identified herein are: 

True Cash Value | State Equalized Value 

Taxable Value 

Tax Year | Parcel Number 

2026 

59-052-693-035-20($5,169,780 

$2,584,890 

$2,584,890 

2026 

59-052-910-142-00($852,390 

$426,195 

$426,195 

2026 

59-052-910-143-00|$17,077,830 

$8,538,915 

$8,538,915 

4. 

The values in dispute for the property identified herein are: 

Tax Year | Parcel Number 

True Cash Value | State Equalized Value 

Taxable Value 

2026 

59-052-693-035-20($2,126,620 

$1,063,310 

$1,063,310 

2026 

59-052-910-142-00{$765,810 

$382,905 

$382,905 

2026 

59-052-910-143-00|$15,317,570 

$7,658,785 

$7,658,785

Page 7

010 Re Tg of Treas. 

THIS 

IS NOT A TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

mn 

This form is issued under the authority of Public Act 206 of 1893, Sec 211 24c and Sec 211.34c, as amended 

This 1s a model assessment nolice to be used by the local assessor 

FROM CITY OF GREENVILLE 

PARCEL IDENTIFICATION 

MICHAEL BEACH, ASSESSOR 

PARCEL NUMBER: 

59-052-693-035-20 

411 S LAFAYETTE ST 

PROPERTY ADDRESS: 

GREENVILLE 

, Mi 48838 

1 DICASTAL DR 

GREENVILLE, MI 48838 

SCHOOL DISTRICT CODE: 

~~ 59070 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

Lal 

% Exempt As "Homeowners Principal Residence": 

00% 

CC ATOS en GIT ARNE 

Th 

1 

BAM 

% Exempt As "Qualified Agricultural Property": 

.00% 

Ee 

Ilo AHERICE, 

INC 

% Exempt As "MBT Industrial Personal”: 

00% 

Ha ¢ : : ) 

Hi 1 

i 8 ; - 9594 

% Exempt As "MBT Commercial Personal”: 

-00% 

REUTTRLT TT 

{ITU 

fu ET 

AL TUT 

(TR 

RE 

TR RT 

Exempt As "Disabled Veteran or Surviving 

Spouse” 

[1 Yes 

No 

Exempt As "Qualified Forest Property": 

O Yes 

XI No 

Exempt As “Development Property": 

O Yes 

[X] 

No 

LEGAL DESCRIPTION: 

LAND SITUATED IN THE CITY OF GREENVILLE, COUNTY OF MONTCALM, STATE OF MICHIGAN, IS DESCRIBED AS FOLLOWS: 

COMMENCING AT THE SOUTHEAST CORNER OF SECTION 3, TOWN 9 NORTH, RANGE 8 WEST, MONTCALM COUNTY 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

303 

Industrial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

301 

Industrial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

TNE 

CHANGE FROM 

h 

ENTATIVE AMOUNT 

for the 2026 

year by approximately: 

go 

YEAR: 

2025 

YEAR: 

2026 

ER 

Eo 

1. TAXABLE VALUE: 

3.648.200 

3.648.200 

2. ASSESSED VALUE: 

3.648.200 

3.648.200 

0 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV). 

3,648,200 

3,648,200 

0 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN 

A TAXABLE VALUE UNCAPPING? [Jes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Ciassification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

MICHAEL BEACH 

616-754-5647 

MBEACH@GREENVILLEMI.ORG 

March Board of Review Appeal information. The Board of Review will meet at the following dates and times: 

THE CITY OF GREENVILLE MARCH BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 9TH FROM 9 AM TO 5 PM AND 

MONDAY, MARCH 23RD FROM 3 PM TO 9 PM IN THE COUNCIL CHAMBERS IN THE CITY HALL COMPLEX AT 411 S 

LAFAYETTE ST., GREENVILLE, MI 48838. NO APPOINTMENT |S NECESSARY. APPEALS MAY BE MAILED TO CITY OF 

GREENVILLE MARCH BOARD OF REVIEW AT THE ABOVE ADDRESS. MAILED APPEALS MUST BE RECEIVED BY MARCH 

18TH. FAXED OR EMAILED APPEALS WILL NOT BE ACCEPTED.

Page 8

Guidance regarding Form 1019,

Notice of Assessment, Taxable Valuation, and Property Classification

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in

your taxes. The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must

approximate 50% of market value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as

your 2026 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026

State Equalized Value.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board

of Review,” Form 618 (L-4035).

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real,

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31

if a personal property

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19,

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or

city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current

year summer and winter tax levy and subsequent tax levies so long as

it remains the owner's principal residence. A valid

affidavit filed after June

1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy

and subsequent tax levies so long as it remains the owner's principal residence.

Page 9

Michigan Depariment of Treasury 

1019 (Rev 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form 1s issued under the authonty of Public Act 206 of 1893 Sec 211 24c and Sec 211 34c as amended 

This is a model assessment notice to be used by the local assessor 

L-4400 

FROM CITY OF GREENVILLE 

MICHAEL BEACH, ASSESSOR 

411 S LAFAYETTE ST 

GREENVILLE 

, MI 48838 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

1 DICASTAL DR 

GREENVILLE, MI 48838 

SCHOOL DISTRICT CODE: 

59070 

59-052-910-142-00 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

DICASTAL NORTH AMERICAL INC 

1 DICASTAL DR 

GREENVILLE MI 48838 

EXEMPTIONS 

% Exempt As "Homeowners Principal Residence”: 

% Exempt As "Qualified Agricultural Property”: 

% Exempt As “MBT Industrial Personal”: 

% Exempt As "MBT Commercial Personal"; 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

No 

Exempt 

As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt 

As “Development Property": 

O Yes 

x] 

No 

LEGAL DESCRIPTION: 

IFT CERT NO 2015-212 

BEG 12/31/2015 END 12/30/2027 

REAL PROPERTY 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

301 

Industrial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

301 

Industrial 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

809.100 

809.100 

0 

2. ASSESSED VALUE: 

809.100 

809.100 

0 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

809,100 

809,100 

0 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [yes 

No 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name 

Telephone Number: 

Email Address: 

MICHAEL BEACH 

616-754-5647 

MBEACH@GREENVILLEMI.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

THE CITY OF GREENVILLE MARCH BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 9TH FROM 9 AM TO 5 PM AND 

MONDAY, MARCH 23RD FROM 3 PM TO 9 PM IN THE COUNCIL CHAMBERS IN THE CITY HALL COMPLEX AT 411 S 

| LAFAYETTE ST., GREENVILLE, MI 48838. NO APPOINTMENT IS NECESSARY. APPEALS MAY BE MAILED TO CITY OF 

GREENVILLE MARCH BOARD OF REVIEW AT THE ABOVE ADDRESS. MAILED APPEALS MUST BE RECEIVED BY MARCH 

18TH. FAXED OR EMAILED APPEALS WILL NOT BE ACCEPTED.

Page 10

Guidance regarding Form 1019,

Notice of Assessment, Taxable Valuation, and Property Classification

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in

your taxes. The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must

approximate 50% of market value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as

your 2026 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026

State Equalized Value.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local

unit or from the Michigan Department of Treasury’s website at www.michigan.govitaxes. Click on the “Property

Taxes” box, select “Forms and instructions,” then click on “Board of Review” to obtain a “Petition to the Board