26-001213.pdf
Nnn Reit LP Petitioner Vs. Township Of Berlin Respondent · 26-001213-TT
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RECEIVED STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS AUG 31 2026 MICHIGAN TAX TRIBUNAL MICHIGAN TAX TRIBUNAL NNN REIT LP, MTT DOCKET NO.: 26-001213-TT Petitioner TAX PARCEL NO: 34-010-036-000-160-02 v. BERLIN TOWNSHIP, Respondent Brian Thomas Berlin Township 6615 Brotherhood Way Heather Hoffman, MAAO Fort Wayne, IN 46825 Assessor of Record 260-637-8899 Authorized Representative for Respondent bthomas@integritytax.com PO Box 175 Authorized Representative for Lowell, MI 49331 NNN REIT LP 616-987-0067 AssessorHoffman@gmail.com RESPONDENT'S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES the Respondent, Berlin Township, by and through its Assessor, Heather Hoffman, MAAO, and responds to Petitioner's Entire Tribunal Property Tax Petition as follows: 1. Respondent admits that the parcel number identified by Petitioner is correct. 2. Respondent admits that the subject property is real property. 3. No answer to this paragraph is required, as only one parcel is under appeal. 4. No answer to this paragraph is required, as the subject property is real property and no personal property is at issue. 5. No answer to this paragraph is required, as no personal property is at issue. Petitioner did not protest the assessment to Respondent's March Board of Review. 6. Respondent admits that the classification of the subject property identified by Petitioner is correct.
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12. Respondent neither admits nor denies Petitioner's legal residence or principal office address and leaves ‘Petitioner to its proofs. 13. Respondent neither admits nor denies the allegations contained in this paragraph and leaves Petitioner to its proofs. 14. Respondent admits that the tax year at issue is 2026. 15. No answer to this paragraph is required, as only the 2026 tax year is at issue. 16. Respondent admits the values for the subject property as established by the Berlin Township Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $1,925,768 $962,900 $818,268 17. Respondent contends that the appropriate values for the subject property are as follows: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,925,768 $962,900 $818,268 18. Respondent denies that Petitioner's proposed values are accurate and contends that the appropriate values are those established by the Berlin Township Board of Review. 19. Respondent denies that any correction or reduction of the values established by the Berlin Township Board of Review is warranted and respectfully requests that the Tribunal deny Petitioner's requested relief. 20. Respondent denies that the facts alleged by Petitioner support the requested relief. Respondent states that Petitioner purchased the subject property, including the completed car wash improvements, on October 6, 2024, for $4,000,000. This purchase price is substantially higher than the subject property's 2026 True Cash Value of $1,925,768. Respondent contends that this purchase price is relevant evidence supporting the conclusion that the subject property's current True Cash Value is not excessive. Respondent contends that the true cash value and assessed value established by the Berlin Township Board of Review are supported by the characteristics of the subject property, available market information, and applicable valuation methodologies. Respondent will provide additional supporting evidence and analysis in accordance with the Michigan Tax Tribunal's applicable rules and scheduling orders. WHEREFORE, Respondent respectfully requests that the Michigan Tax Tribunal deny the relief requested by
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS NNN REITLP, Petitioner BERLIN TOWNSHIP, Respondent MICHIGAN TAX TRIUNAL MTT DOCKET NO.: 26-001213-TT TAX PARCEL NO: 34-010-036-000-160-02 Brian Thomas . 6615 Brotherhood Way Fort Wayne, IN 46825 260-637-8899 bthomas@integritytax.com Authorized Representative for NNN REIT LP Berlin Township, Ionia County Heather Hoffman, MAAO Assessor of Record Representative for Respondent PO Box 175 Lowell, MI 49331 616-987-0067 AssessorHoffman@gmail.com PROOF OF SERVICE The undersigned certifies that on August 27, 2026, a copy of Respondent Berlin Township's Answer to Petition and Affirmative Defenses was served upon the Petitioner, through its representative, and upon the Michigan Tax Tribunal by Certified Priority Mail, addressed as follows: NNN REIT LP c/o Brian Thomas 6615 Brotherhood Way Fort Wayne, IN 46825 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909
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