Kroger-Midland (7 parcels) 25-002061-TT.pdf
The Kroger Co Of Michigan, Petitioner Vs. City Of Midland, Respondent · 25-002061-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. Petitioner, MTT DOCKET NO. 25-002061-TT CITY OF MIDLAND Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16% 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: Ann Manary Midland Public Schools Midland County Clerk Jennifer Ringgold, School Board Secretary 220 W Ellsworth Street 600 E Carpenter St Midland, MI 48640-5194 Midland, MI 48640 Michigan State Treasurer Chris Gaumer Department of Treasury Midland County Equalization Director Treasury Building 220 W Ellsworth Street 430 West Allegan Midland, MI 48640-5194 Lansing, MI 48922 j Sr Mice (@ cy Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN. ) ) ) Petitioner, ) MTT DOCKET NO. 25-002061-TT ) CITY OF MIDLAND ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 16th 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 Midland Assessor 333 W Ellsworth Street Midland, MI 48640 City of Midland Clerk 333 W Ellsworth Street Midland, MI 48640 Mics (0 Pee Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL THE KROGER CO. OF MICHIGAN MTT Docket No. 25-002061 TT Petitioner, Vv CITY OF MIDLAND , 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 — MULTIPLE PARCEL PETITION 1. Property Parcel No.: 11-33-40-100 2. The property identified above is _real . 3. More than one parcel of real property is included in the subject of this appeal and the parcels are contiguous.
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MTT Docket No. 25-002061 -TT Page 2 of 5 4. Petitioner owns and/or otherwise holds an interest in the parcels of property that arc the subject of this appeal. 5. The property identified above is classified as 202 Commercial-Vacant 6. The assessment(s) at 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 _Midland County. 8. The property identified above’s address is: 315 Joe Mann Blvd, Midland, MI 48642 9. The assessment(s) at issue were established by the: City of Midland 10. Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 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: 2025. 13. 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 $2,073,200 $1,036,600 $921,244 14. 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 $1,720,000 $860,000 $860,000
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MTT Docket No. 25-002061 Page 3 of 5 -TT 15. The values in contention [or tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $353,200 $176,600 $61,244 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. Dated: May 31 , 2025 Respectfully submitted, DuCharme, McMillen & Associates, Inc. idl S Mica (0 o) By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative
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MTT Docket No. 25-002061 TT Page 4 of 5 THE KROGER CO. OF MICHIGAN MTT Docket No. 25- 002061 TT > Petitioner, Vv CITY OF MIDLAND Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION MULTIPLE PARCEL PETITION FORM 1 OF 1 1. The classification of the property or properties identified herein as established by Respondent’s Board of Review is: Tax Parcel Number Real/Personal Classification Year 2025 11-33-40-001 Real 202 Commercial-Vacant 2025 11-33-40-800 Real 202 Commercial-Vacant 2025 11-33-40-810 Real 202 Commercial-Vacant 2025 11-33-40-820 Real 202 Commercial-Vacant 2025 11-33-40-830 Real 202 Commercial-Vacant 2025 11-33-40-840 Real 202 Commercial-Vacant 2. The values for the property or properties identified herein as established by Respondent’s Board of Review are: Tax Parcel Number True Cash Assessed Value | Taxable Value Year Value 2025 11-33-40-001 $122,400 $61,200 $61,200 2025 11-33-40-800 $153,200 $76,600 $76,600 2025 11-33-40-810 $122,400 $61,200 $61,200 2025 11-33-40-820 $63,200 $31,600 $31,600 2025 11-33-40-830 $73,200 $36,600 $36,600 2025 11-33-40-840 $90,000 $45,000 $45,000
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MTT Docket No. 25- 002061 -TT Page 5 of 5 3. Petitioner contends the values for the property or properties identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 2025 11-33-40-001 $100,000 $50,000 $50,000 2025 11-33-40-800 $120,000 $60,000 $60,000 2025 11-33-40-810 $100,000 $50,000 $50,000 2025 11-33-40-820 $50,000 $25,000 $25,000 2025 11-33-40-830 $60,000 $30,000 $30,000 2025 11-33-40-840 $70,000 $35,000 $35,000 4. The values in dispute for the property or properties identified herein are: Tax Parcel Number True Cash State Equalized | Taxable Value Year Value Value 2025 11-33-40-001 $22,400 $11,200 $11,200 2025 11-33-40-800 $33,200 $16,600 $16,600 2025 11-33-40-810 $22,400 $11,200 $11,200 2025 11-33-40-820 $13,200 $6,600 $6,600 2025 11-33-40-830 $13,200 $6,600 $6,600 2025 11-33-40-840 $20,000 $10,000 $10,000