Texas Roadhouse Holdings, LLC - Macomb Township 25-002067-TT.pdf
Texas Roadhouse Holdings LLC, Petitioner Vs. Township Of Macomb, Respondent · 25-002067-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Texas Roadhouse Holdings LLC. Petitioner, MTT DOCKET NO. 25-002067-TT Macomb Townshi 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: Anthony G. Forlini Chippewa Valley Schools Macomb County Clerk School Board Secretary 40 N. Main Street 19120 Cass Avenue Clinton Mount Clemens, MI 48043 Township, MI 48038 Michigan State Treasurer Macomb County Equalization Director Department of Treasury 1 S Main, 6" Floor Treasury Building Mount Clemens, MI 48043 430 West Allegan Lansing, MI 48922 i i. Micke (0 2) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL Texas Roadhouse Holdings LLC. Petitioner, Macomb Township, Respondent. ) ) ) ) ) ) ) ) ) MTT DOCKET NO. 25-002067-TT 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 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 Micke (0 Ye) Michelle (Mikki) M. Silvey (P69494) Authorized Agent
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Texas Roadhouse Holdings LLC MTT Docket No. 25-002067 -TT Petitioner, \ Macomb Township 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 1. Property Parcel No.: 20-08-32-400-020 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.
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MTT Docket No. 25-002067 TT Page 2 of 3 S. 10. 11. 12. 13. 14. 15. The property identified above is classified as 201 Commercial-Improved The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. The property or properties at issue are in Macomb County. The property or properties” address is: 17757 Hall Road The assessment(s) at issue were established by the: Macomb Township Petitioner’s legal residence or principal office address is: 6040 Dutchmans Lane, Louisville, KY 40205 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2025. 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 $2,627,400 $1,313,700 $1,015,290 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 $1,700,000 $850,000 $850,000 The values in contention for tax year 2025 are: Tax True Cash State Equalized Taxable Year Value Value Value 2025 $927,400 $463,700 $165,290
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MTT Docket No. 25-002067 -TT Page 3 of 3 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. Respectfully submitted, DuCharme, McMillen & Associates, Inc. Mic (lo eo) Dated: May 31 , 2025 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative