Full record / Walgreen - Muskegon - 840 S Sherman - 2026 ET Petition - Severed.pdf

Walgreen - Muskegon - 840 S Sherman - 2026 ET Petition - Severed.pdf

Walgreen Co Petitioner Vs. City Of Muskegon Respondent · 26-002254-TT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

WALGREEN COMPANY, 

 

Petitioner, 

v 

 

 

 

 

 

 

 

MTT Dkt. No. 26-002254 

 

 

 

 

 

 

 

 

 

 CITY OF MUSKEGON, 

 

 

 

 

 

Respondent. 

 

 

 

 

Parcel No. 24 036 400 0032 00 

______________________________________/ 

 

 

 

 

 

PETER ELLENSON (P 47383) 

 

 

 

 

LAW OFFICE OF PETER ELLENSON, P.C. 

 

 

Attorney for Petitioner 

 

 

 

 

 

30500 Northwestern Highway, Suite 500 

Farmington Hills, MI 48334 

248 406 4443 

peter@ellensonlaw.com 

______________________________________/ 

 

 

ENTIRE TRIBUNAL TAX PETITION – TY 2026 – SEVERED PETITION 

 

 

NOW COMES Petitioner, WALGREEN COMPANY, through its attorney, PETER 

ELLENSON, and states as follows in support of this Petition: 

1. 

Petitioner is a party in interest with respect to the property taxes for the following 

parcel number: 24 036 400 0032 00. 840 W Sherman, Muskegon, MI 49441. 

 

2. 

Petitioner’s principal office address is Tax Department, PO Box 1159, Deerfield 

IL 60015. 

3. 

Respondent City of Muskegon assesses and collects the ad valorem property taxes 

associated with the subject parcel. 

4. 

The subject property is classified as commercial improved (201). 

5. 

The subject property is located in Muskegon County. 

6. 

This appeal involves the property’s true cash and taxable values.

Page 2

7. 

The tax year at issue is 2026. 

8. 

No Board of Review protest was required or filed for the property. 

9. 

The values for the subject property as established by the Respondent are: 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

2,223,400 

 

 

1,111,700 

 

 

1,111,700 

 

10. 

Petitioner contends that the values for the subject property are: 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

1,620,000 

 

 

810,000 

 

 

810,000 

 

11. 

The values in dispute for the subject property are: 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

603,400 

 

 

301,700 

 

 

301,700 

 

12. 

Petitioner requests that this Honorable Tribunal order the assessing entity to 

correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or 

on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 

13. 

The basis for the requested relief is that the assessed and taxable values exceed 

50% of the true cash value of the subject property. 

 

Respectfully submitted, 

 

/s/ Peter Ellenson 

_______________________________ 

 

Date: June 22, 2026 

PETER ELLENSON (P 47383) 

Attorney for Petitioner 

248 406 4443 

peter@ellensonlaw.com

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