Everstream_LYNX_MTT_Petition_final.pdf
Lynx Network Group Inc Petitioner Vs. Michigan Department Of Treasury Respondent · 26-002440-TT
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 LYNX NETWORK GROUP, INC. MICHIGAN STATE TAX COMMISSION 99-99-99-99-999-115 X X 99-99-99-99-999-115: 2026 Annual Property Report (state assessed) filed with the Michigan Department of Treasury, State Assessed Utility Roll, pursuant to PA 282 of 1905. Filed March 30, 2026 Telecommunications (State Assessed)
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ The subject is state-assessed property valued by the Michigan State Tax Commission (STC) on the 2026 State Assessed Utility Roll. Petitioner sought additional time to submit an updated appraisal and understood it could participate in the STC hearing remotely (via Webex), as in prior years. Petitioner received no notice of any in-person requirement. By email dated June 12, 2026, Treasury acknowledged the miscommunication, citing a June 3, 2026 notice and Rule R 209.65 requiring in-person STC hearings, and confirmed the final 2026 roll had already been approved with no further STC changes permitted except an MCL 211.154 correction. Treasury further confirmed the Michigan Tax Tribunal is the proper forum for valuation disputes. Petitioner did not file by the STC hearing/appeal deadline because it was requesting additional time to discuss the assessment and submit an updated appraisal, and reasonably understood (consistent with prior years) that the STC hearing was available via Webex. The State did not provide notice that remote participation was unavailable in 2026 (or apparently 2025). Treasury acknowledged this miscommunication by email on June 12, 2026, referencing a June 3, 2026 notice and Rule R 209.65. Petitioner timely invokes the Tribunal's jurisdiction under MCL 205.731 and 205.735a as the proper forum for a valuation dispute concerning state-assessed property. N/A N/A - State-assessed telecommunications property valued by the Michigan State Tax Commission on the State Assessed Utility Roll; not assigned to a single local taxing situs. Michigan State Tax Commission (State Assessed Utility Roll) Lynx Network Group, Inc. 1228 Euclid Avenue, Suite 250, Cleveland, OH 44115 c/o Kroll, LLC, PO Box 2549, Addison, TX 75001 X 2026
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): N/A - Only the 2026 tax year is at issue. 2026 3,917,500 1,958,750 1,958,750 2026 2,053,100 or less* 1,026,550 or less* 1,026,550 or less* 2026 1,864,400 932,200 932,200 Petitioner requests that the Tribunal reduce the true cash value, state equalized (assessed) value, and taxable value of the subject property for the 2026 tax year to reflect the property's actual true cash value as supported by the company's updated fair value report, which indicates a value below the value reported on the annual return, and order any resulting refund of overpaid taxes plus statutory interest. The annual return was filed using the best information available at the time, including a fair value allocation reconciling to the 2025 fair value previously agreed with Michigan. After filing, the State revised the return back to historical cost, overstating the property's true cash value. The company has since obtained an updated fair value report indicating that the true cash value of the subject state-assessed personal property is lower than the value reflected on the State Assessed Utility Roll. That report is being finalized and will be provided to support the requested reduction. Petitioner reserves the right to supplement this petition with the specific value conclusions once the updated fair value report is available. *The contended values stated in Item 17 are the company's current fair value figures and are subject to further reduction once the updated fair value report is finalized.
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______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: ______________________________________________________________________ Email Address: _________________________________________________________ Mailing Address: ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Telephone Number: _____________________________________________________ Date: 6/29/2026____________________________________________________ Jay Belinfante Jay.Belinfante@Kroll.com PO Box 2549, Addison, Texas 75001 770-891-5498