SCANNED KROGER - COMMERCE CHARTER TOWNSHIP 26-001670 POS.pdf
The Kroger Co Of Michigan Petitioner Vs. Township Of Commerce Respondent · 26-001670-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN. Petitioner, MTT DOCKET NO. 26-001670-TT Commerce Charter Township, Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14" day of September 2026 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: Lisa Brown Walled Lake Consolidated School District Oakland County Clerk Ronald Lippitt, School Board Secretary 1200 North Telegraph Road, Dept. #415 850 Ladd Road, Building D Pontiac, MI 48341 Walled Lake, MI48390 Micheal R. Lohmeier Michigan State Treasurer Oakland County Equalization Director Department of Treasury 250 Elizabeth Lake Rd Treasury Building Suite 1000 W 430 West Allegan Pontiac, MI 48341 Lansing, MI 48922 Mice (0 Soy 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. 26-001670-TT Commerce Charter Township Respondent. PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 14 day of September 2026 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: Commerce Charter Township Assessor Larry Gray 2009 Township Drive Commerce Charter Township Supervisor Commerce Twp., MI 48390 2009 Township Drive Commerce Twp., MI 48390 Melissa Creech Commerce Charter Township Clerk 2009 Township Drive Commerce Twp., MI 48390 ids ((0 S Mic (0 0) 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. 26-001670-TT 0) Petitioner, v Commerce Charter Township Respondent. Michelle (Mikki) M. Silvey (P69494) Alex Morse Cameron Beckner DuCharme, McMillen & Associates, Inc. Representatives for Petitioner 9229 Delegates Row, Suite 375 Indianapolis, IN 46240 (317) 596-3260 msilvey@dmainc.com amorse@dmainc.com cbeckner@dmainc.com ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No.: E -17-12-276-008 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. 5. The property identified above is classified as 201 Commercial-Improved
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MTT Docket No. 26-001670-TT Page 2 of 3 6. 10. 11. 12. 13. 14. 15. The assessment(s) at issue were not protested to Respondent’s March, July, or December Board of Review as a protest was not required. Oakland The property or properties at issue are in County. The property or properties’ address is: 2905 Union Lake Rd, Commerce Township, MI 48382-3565 The assessment(s) at issue were established by the; Commerce Charter Township Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 This appeal involves issues relating to the property or properties’ true cash and taxable values and uniformity. The tax year at issue is: 2026. The values for the property identified above as established by Respondent’s 2026 Board of Review are: Tax True Cash Assessed Taxable Year Value Value Value 2026 $6,338,780 $3,169,390 $2,703,710 Petitioner contends the values for tax year 2026 are no more than the following: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $4,300,000 $2,150,000 $2,150,000 The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $2,038,780 $1,019,390 $553,710
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MTT Docket No. 26-001670-TT Page 3 of 3 16. The 2026 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 2026 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 (lo Eo) Dated: May 28 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative