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Kroger-Midland (7 Parcels).pdf

The Kroger Co Of Michigan, Petitioner Vs. City Of Midland, Respondent · 25-002061-TT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-_________-TT 

_________________________________, 

Petitioner, 

v 

________________________________, 

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.: 

2. The property identified above is 

.

3. More than one parcel of real property is included in the subject of this appeal and the

parcels are contiguous.

THE KROGER CO. OF MICHIGAN 

CITY OF MIDLAND 

11-33-40-100 

 real

Page 2

MTT Docket No. 25-_________-TT 

Page 2 of 5 

4. Petitioner owns and/or otherwise holds an interest in the parcels of property that are the

subject of this appeal.

5. The property identified above is classified as ______________________________.

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 __________ County.

8. The property identified above’s address is:

__________________________________________________.

9. The assessment(s) at issue were established by the: _________________________.

10. Petitioner’s legal residence or principal office address is:

__________________________________________________.

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 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2025 

14. Petitioner contends the values for tax year 2025 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2025 

 202 Commercial-Vacant 

 Midland 

315 Joe Mann Blvd, Midland, MI 48642 

City of Midland 

1014 Vine Street, Cincinnati, OH 45202 

$2,073,200 

$1,036,600 

$921,244 

$1,720,000 

$860,000 

$860,000

Page 3

MTT Docket No. 25-_________-TT 

Page 3 of 5 

15. The values in contention for tax year 2025 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2025 

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. 

Dated: May ___, 2025 

By: 

______________________________ 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative 

$353,200 

$176,600 

$61,244 

31

Page 4

MTT Docket No. 25-_________-TT 

MTT Docket No. 25-_________-TT 

Page 4 of 5 

_______________________________, 

Petitioner, 

v 

______________________________, 

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 

Year 

Parcel Number 

Real/Personal 

Classification 

2025 

2. The values for the property or properties identified herein as established by Respondent’s

Board of Review are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

Assessed Value 

Taxable Value 

2025 

THE KROGER CO. OF MICHIGAN 

CITY OF MIDLAND 

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 

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

Page 5

MTT Docket No. 25-_________-TT 

Page 5 of 5 

3. Petitioner contends the values for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable Value 

2025 

4. The values in dispute for the property or properties identified herein are:

Tax 

Year 

Parcel Number 

True Cash 

Value 

State Equalized 

Value 

Taxable 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 

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

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