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The Huntington National Bank - Macomb Township 25-01913 POS.pdf

The Huntington National Bank, Petitioner Vs. Township Of Macomb, Respondent · 25-001913-TT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank, 

Petitioner, 

MTT DOCKET NO. 25-001913-TT 

Macomb Township 

Respondent. 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 2" 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 

Denise Aquino 

Macomb County Clerk 

CHIPPEWA VALLEY School Board Secretary 

Clerk's Office Court Section 

19120 Cass Avenue 

40 N Main Street 

Clinton Township, MI 48038 

Mount Clemens, MI 48043 

J Michigan State Treasurer 

Macomb County Equalization Director 

Department of Treasury 

1 S Main, 6th Floor 

Treasury Building 

Mount Clemens, MI 48043 

430 West Allegan 

Lansing, MI 48922 

Micke (© Se) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

Petitioner, 

Macomb Township, 

Respondent. 

MTT DOCKET NO. 25-001913-TT 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 2™ 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 Pozzi 

Macomb Township Clerk 

54111 Broughton Road 2nd Floor 

Macomb, MI 48042 

Frank Viciano 

Macomb Township Supervisor 

54111 Broughton Road, 2nd Floor 

Macomb, MI 48042 

Mics 

((@ S 

eo) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

The Huntington National Bank 

R 

MTT Docket No. 25-001913 

 -TT 

Petitioner, 

v 

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.: 20-08-23-100-028 

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.

Page 4

MTT Docket No. 25-001913 

TT 

Page 2 of 3 

5. 

‘The property identified above is classified as 201 Commercial-Improved 

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 Macomb 

County. 

8. 

The property or properties’ address is: 

21890 23 Mile Rd, Macomb, MI 48042 

9. 

The assessment(s) at issue were established by the: Macomb Township 

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

5555 Cleveland Ave., Columbus, OH 43231 

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 

$1,334,400 

$667,200 

$591,050 

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 

$1,070,000 

$535,000 

$535,000 

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

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2025 

$264,400 

$132,200 

$56,050

Page 5

MTT Docket No. 25-001913 

 _TT 

Page 3 of 3 

16. The 2025 assessments imposed on the subject properly and the laxes Lo 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 Petitioners 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. 

Mick (0 ol 

Dated: May 30 , 2025 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner's Representative

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