answer Final.pdf
Keaton Investments LLC Petitioner Vs. City Of Gladwin Respondent · 26-001542-TT
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GRETCHEN WHITI\TER
GOVERNOR
Srrr.r or MICHIGAN
DEPARTIVENT OF LICENSING AND REGULATORY AFFAIRS
I\/ICHIGAN OFFICE OF ADI\4INISTRATIVE HEARINGS AND RULES
SUZANNE SONNEBORN
EXECUTIVE DIRECTOR
MARLON I. BROWN, DPA
ACTING DIRECTOR
Keaton lnvestments, LLC
MICHIGAN IAX TRIBUNAL
Petitioner(s)
TMOAHR Docket
26-0A1542
City Of Gladwin
Respondent(s)
PROOF OF SERVICE
Elijah Burkhardt
States that on 1ot16t2026
he/she
[Name of person servingimailing petition]
[date of service]
served a copy of the Answer
relative to the above-captioned matter upon
[Provide name and address of the party/people being served]
Jason Conti
500 Woodward Avenue, Suite 2700
Detroit, Mlichiga n 48226
lsig nature of person who is servinglmailing copyl
Elijah Burkhardt
[Print/type name of person serving/mailing copy]
M]CHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES
MICHIGAN TAX TRIBUNAL ' 611 W. OTTAWA ST,, LANSING, MI 48933 . 517-335.9760
PO BOX 3A232, LANSING, Ml 48909 ' Other Caniers: 2407 N GRAND RIVER AVE, LANS|NG, Ml 48906
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STATE OF MICHIGAN ENTIRE TAX TRIBUNAL ANSWER KEATON INVESTMENTS, LLC, Petitioner v. CITY OF GLADWIN, Respondent MTT Docket No. 26-001542 RESPONDENT’S SEPARATE RESPONSE TO PETITIONER’S NUMBERED ALLEGATIONS Respondent City of Gladwin responds to the numbered allegations of Petitioner’s Petition for the 2026 Tax Year as follows: 1. Admit. Respondent admits the allegations set forth in paragraph 1 of the Petition. 2. Admit. Respondent admits the allegations set forth in paragraph 2 of the Petition. 3. Admit. Respondent admits the allegations set forth in paragraph 3 of the Petition. 4. Admit. Respondent admits the allegations set forth in paragraph 4 of the Petition. 5. Admit. Respondent admits the allegations set forth in paragraph 5 of the Petition. 6. Admit. Respondent admits the allegations set forth in paragraph 6 of the petition. 7. Admit. Respondent admits to the law MCL 205.735a(4)(a). However, no petition was filed at 2026 March Board of Review from the allegations set forth in paragraph 7 of the petition. 8. Deny. Respondent denies paragraph 8 in its entirety, including its introductory allegation and each of subparagraphs (a), (b), (c), and (d). Specifically: 8(a). Deny. Respondent denies that the assessment, state equalized value, or taxable value exceeds amounts permitted by the Michigan Constitution or applicable statutes. 8(b). Deny. Respondent denies that the assessment, state equalized value, or taxable value represents a percentage of true cash value higher than legally permissible.
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8{c}. Deny. Respondent denies that the assessment rests on an erroneous determination of true cash
value or the application of improper valuation principles.
8{d}. Deny. Respondent denies that its assessment practiees discriminate against Petitioner or violate
Petitionefs rights to uniformity, equal protection, or due process.
Response to request for relief. Respondent opposes Petitioner's request to reduce the 2026 taxable
value and state equalized value from $61 't ,600 to $100,000, and opposes the requested refunds,
interest, and cosls. Respondent requests that the Tribunal deny the requested relief.
Respondent / authorized representative:
Signature:
aat , lrl/tf 2 a7 LPage 4
________________________________________________________________ ______________________________________________________________ ______________________________________________________________ ________________________________________________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING ______________________, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. _____________ ______________________, Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. ___Admit ___Deny. If denied, state the parcel number for the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: (If more than one parcel is at issue, attach a completed Multiple Parcel Answer Form addressing all other parcels at issue.) 2. ___Admit ____Deny. If denied, the property identified on the Entire Tribunal Property Tax Petition is ___ real ___ personal. 3. ___Admit ___Deny. If denied, identify the contiguous and non-contiguous parcels by parcel number (attach additional page if necessary): 4. ___Admit ___Deny. If denied, identify the parcel or parcels of personal property that are not located on a parcel of real property under appeal by parcel number (attach additional page if necessary): 5. ___Admit ___Deny. a. If denied, state when the personal property statements were filed, if at all: b. On what date did the March Board of Review commence: 6. ___Admit ___Deny. If denied, state the classification of the property identified on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 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 KEATON INVESTMENTS, LLC 26-001542 City Of Gladwin
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________________________________________________________________ MTT Docket No. ______________ Page 2 of 4 7. 8. 9. 10. 11. 12. 13. ___Admit ___Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon which Respondent relies in support of the denial (attach additional page if necessary): ___Admit ___Deny. If denied, in what County are the property or properties located in and what is the address of the property or properties: ___Admit ___Deny. If denied, what is the applicable local governmental unit: ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): If the property’s taxable value is at issue, was there an addition or loss for purposes of establishing the property’s taxable value for the tax year or years at issue? ___Yes ___No. 26-001542
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MTT Docket No. ______________ Page 3 of 4 14. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 15. ___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts upon which Respondent relies in support of the denial (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 26-001542
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IvITT Docket No. 26-001542
Page 4 of 4
19.
_Admit _Deny _Neither Admit Nor Deny. lf denied, list the separate
facts upon which Respondent relies in support of the denial (attach additional
page if necessary):
2A. _Admit _Deny _Neither Admit Nor Deny. lf denied, list the separate
facts upon which Respondent relies in support of the denial (attach additional
page if necessary):
21. List any separate and specific facts upon which Respondent relies to support
every ground on which Respondent relies and also has the burden of proof
(attach additional page if necessary):
22.
List affirmative defenses and the separate and specific facts upon which
Respondent relies in support of those affirmative defenses (attach additional
page if necessary):
Signaturp of Respondent's Authorized Representative or, if none, Respondent:
Printed Name of Respondent's Authorized Representative or, if none, Respondent
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