SCANNED Agree Limited Partnership - Macomb Township 26-001048 POS.pdf
Agree Limited Partnership Petitioner Vs. Township Of Macomb Respondent · 26-001048-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Agree Limited Partnership, ) ) ) Petitioner, ) MTT DOCKET NO. 26-001048-TT ) Macomb Township, ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28% day of July 2026 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: Anthony Forlini Chippewa Valley Schools Macomb County Clerk Denise Aquino, School Board Secretary 40 N. Main St., 1st Floor 19120 Cass Avenue Mt Clemens, MI 48043 Clinton Township, MI 48038 Michigan State Treasurer Anthony C. Plymouth Department of Treasury Macomb County Equalization Director Treasury Building 1 S Main, 6th Floor 430 West Allegan Mount Clements, MI 48043 Lansing, MI 48922 Mice ((0 a) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Agree Limited Partnership, Petitioner, Macomb Townshi Respondent. MTT DOCKET NO. 26-001048-TT PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28 day of July 2026 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: Kimberly Patterson Macomb Township Assessor 54111 Broughton Road, 1st Floor Macomb, MI 48042 Kristi L. Pozzi Macomb Township Clerk 54111 Broughton Road, 2nd Floor Macomb, MI 48042 Frank J. Viviano Macomb Township Supervisor 54111 Broughton Road, 2nd Floor Macomb, MI 48042 Mictas ((@ To) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Agree Limited Partnership MTT Docket No. 26-001048-TT Petitioner, v Macomb Township Respondent. } Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: 20-08-34-228-002 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. 5. The property identified above is classified as 207 Commercial Condominiums
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MTT Docket No. 26-001048-TT Page 2 of 3 6. The assessmenl(s) al issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. 7. The property or properties at issue are in Macomb County. 8. The property or properties’ address is: 21700 21 Mile Rd, Macomb, MI 48044 9. The assessment(s) at issue were established by the: Macomb Township 10. Petitioner’s legal residence or principal office address is: 32301 Woodward Ave, Royal Oak, MI 48073 11. This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. 12. The tax year at issue is: 2026. 13. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $1,164,000 $582,000 $530,173 14. Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $770,000 $385,000 $385,000 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $394,000 $197,000 $145,173
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MTT Docket No. 26-001048-TT Page 3 of 3 16. The 2026 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 2026 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. Micke: ((o 5 Dated: May 16 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner’s Representative