SCANNED KROGER - CITY OF ROSEVILLE 26-001655 POS.pdf
The Kroger Co Of Michigan Petitioner Vs. City Of Roseville Respondent · 26-001655-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL THE KROGER CO OF MICHIGAN. ) Petitioner, ) MTT DOCKET NO. 26-001655-TT ) ) City of Roseville. ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8" 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: Anthony G. Forlini Roseville Community Schools Macomb County Clerk Joseph DeFelice, School Board Secretary 40 N Main Street 18975 Church Street Mount Clemens, MI 40843 Roseville, MI 48066 Kristen M. Sieloff Michigan State Treasurer Macomb County Equalization Director Department of Treasury 1 S Main, 6" Floor Treasury Building Mount Clemens, MI 40843 430 West Allegan Lansing, MI 48922 j SK Micke, (( ®) 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. 26-001655-TT ) ) City of Roseville. ) ) ) Respondent. ) PROOF OF SERVICE Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 8" 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: City of Roseville Assessor Brook Openshaw 29777 Gratiot Avenue Roseville MI 48066 City of Roseville Clerk Jennifer A. Zelmanski 29777 Gratiot Avenue Roseville MI 48066 ide ((0 S Mice (0 5) 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. 26-001655-TT Petitioner, Vv City of Roseville 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.: 08-14-03-354-002 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. 26-001655-TT Page 2 of 3 6. The assessment(s) at issue were not protested to Respondents 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: 20891 13 Mile Rd, Roseville, MI 48066 9. The assessment(s) at issue were established by the: City of Roseville 10. Petitioner’s legal residence or principal office address is: 1014 Vine Street, Cincinnati, OH 45202 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: 2026. 13. 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 $9,282,800 $4,641,400 $3,520,016 14. 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 $4,570,000 $2,285,000 $2,285,000 15. The values in contention for tax year 2026 are: Tax True Cash State Equalized Taxable Year Value Value Value 2026 $4,712,800 $2,356,400 $1,235,016
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MTT Docket No. 26-001655-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. Mic (0 eo) Dated: May 28 2026 By: Michelle (Mikki) M. Silvey (P69494) Petitioner's Representative