TIMDONUTUSLTDINC.PET & POS.pdf
Tim Donut US Ltd Inc Petitioner Vs. City Of Mt Pleasant Respondent · 26-001443-TT
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LTD INC, Petitioner, v MTT Docket No. City of Mt Pleasant, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 (989) 779-5300 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, TIM DONUT US LTD INC, has the legal residence or principal office address of 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 17-000-17905-00. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Isabella County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 2 of 5 3. Respondent, City of Mt Pleasant of Isabella County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 1004 E PICKARD ST, MT PLEASANT, MI 48858 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 17-000-17905- 00 $731,000.00 $365,500.00 $361,709.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 17-000-17905- 00 $510,400.00 $255,200.00 $255,200.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 17-000-17905-00 $110,300.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/1/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service TIM DONUT US LTD INC v City of Mt Pleasant Parcel Number: 17-000-17905-00 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL TIM DONUT US LTD INC, Petitioner, v MTT Docket No. City of Mt Pleasant, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Mt Pleasant Assessing Office 320 W Broadway St Mt Pleasant, MI 48858 (989) 779-5300 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) ) ss COUNTY OF Oakland County ) Karen Cameron states that on 05/26/2026, she did file a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition and Proof of Service for the above captioned appeal to the Michigan Tax Tribunal electronically at eFile through www.etaxappeal.lara.state.mi.us. Signed:_____/s/ Karen Cameron ___ Karen Cameron