2026 GHK MTT Petition Shelby Township 23-07-14-101-026.pdf
Shelby Parkway Development Company LLC Petitioner Vs. Township Of Shelby Respondent · 26-001185-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Shelby Parkway Development Company LLC, Petitioner, Michigan Tax Tribunal v. Docket No. 26 - ____ Shelby Charter Township, Parcel No. 23-07-14-101-026 Respondent. _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Shelby Parkway Development Company LLC, Petitioner, by and through its representatives, Deloitte Tax LLP, hereby petitions this Honorable Tribunal as follows: 1. This Petition is being timely filed in advance of the May 31, 2026 filing deadline. 2. Petitioner if filing directly with the Michigan Tax Tribunal. 3. Shelby Parkway Development Company LLC (hereinafter “Petitioner”) is a taxpayer/party in interest in this matter and is located at 3920 Magazine Street, New Orleans, LA 70115. 4. Shelby Charter Township (hereinafter “Respondent”), is the opposite party in this matter and is located at 52700 Van Dyke Ave, Shelby Township, MI 48316. 5. The controversy at issue relates to Petitioner’s real property located at 51786 Shelby Parkway, Shelby Township, MI 48315. 6. The property is located in Macomb County and the school districts of Utica Community Schools, Macomb Intermediate School District and Macomb Community College. 7. The Respondent levies and collects the property taxes on the subject property. 8. The property parcel number is 23-07-14-101-026. The property is classified as Industrial Real Property. Petitioner’s property is presently used for Industrial purposes.
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9. If more than 1 parcel is under appeal, are the properties contiguous? ___Yes ___No _X__N/A 10. This matter involves issues relating to the True Cash and Taxable Values for the parcel referenced above for the 2026 tax year. 11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values: True Cash State Equalized Taxable Parcel Roll Value Value Value 23-07-14-101-026 Ad Valorem $7,904,400 $3,952,200 $3,838,412 12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the subject property are: True Cash State Equalized Taxable Parcel Roll Value Value Value 23-07-14-101-026 Ad Valorem $5,912,702 $2,956,351 $2,956,351 13. The values in dispute are: True Cash State Equalized Taxable Parcel Roll Value Value Value 23-07-14-101-026 Ad Valorem $1,991,698 $995,849 $882,061 14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful as they exceed the amount allowed by Michigan Law and the Michigan Constitution and do not reflect the true cash value of the property. 15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. ___________________________________ Mr. Edward U. Blanchard Mr. Tyler Walsh Representatives for Petitioner Deloitte Tax, LLP 2200 Ross Ave., Suite 1600 Dallas, TX 75201 Office (313) 597-4765