25-003439.pdf

Robert L Garrow, Petitioner V Township Of Grand Blanc, Respondent · 25-003439-TT

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RECEIVED 

DELZER 

LEGAL 

0CT 07 2025 

MICHIGAN TAX TRIBUNAL 

October 1, 2025 

Michigan Tax Tribunal 

Small Claims Division 

P.0. Box 30232 

Lansing, MI 48909 

RE: 

ROBERT L. GARROW v TOWNSHIP OF GRAND BLANC 

MTT DOCKET NO: 25-003439 

Dear Clerk: 

Enclosed for filing please find Respondent’s Property Tax Appeal Answer and Proof 

of Service in the 

above referenced matter. 

Very truly yours, 

DELZER LEGAL 

~ 

William E. Delzer

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003439 

Section 1: Respondent’s Contact Information 

First Name 

Ml 

Last Name 

GRAND BLANC TOWNSHIP 

Mailing Address (No., Street, P.O. Box or Rurat Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

1 

First Name 

M.A. 

Last Name 

WILLIAM 

E 

DELZER 

Firm Name (if any) DELZER LEGAL 

Mailing Address (No., Street, P.O, Box or Rural Route) 

8332 OFFICE PARK DRIVE, SUITE B 

City or Town 

State 

ZIP Code 

GRAND BLANC 

MI 

48439 

Telephone Number 

810-603-1000 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

wdelzer@delzerlegal.com 

Section 3: Subject Property Information 

Does the subject properly have a Principal Residence Exemption of 50% or more? 

ves 

[1] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[dno 

Not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. Petitioner has the burden of establishing the property’s TCV. See MCL. 205.737(3) 

and Kern v Pontiac Twp, 93 Mich App 612 (9174). 

3. Petitioner has failed to allege that the mode and method of assessing the subject 

property fails to conform to the mode and method applied in the case of all other 

properties in Respondent's taxing unit for the year in question. 

4. Petitioner failed to show that any factor other than fifty percent (50%) was applied to 

the TCV of Petitioner's property, as well as others, to arrive at the respective 

assessments appearing on the roll, and also fails to allege specific and sufficient facts to 

support its allegations that the property's TV is improper. 

5. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application 

of a method of assessment different from that employed in the assessment 

of other properties in Respondent's taxing unit. 

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025 

assessment and taxable value of the subject property and award Respondent costs. 

Section 6: Jurisdictional Issues 

IF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[No 

If yes, check which BOR Petitioner attended: 

March 

[I] July 

[m} December 

1f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes 

[H] No 

*Submit a copy of the Notice of Assessment with the Answer, 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [1 Yes 

[1] No 

if yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

No 

If so, what is the issue date? 

{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [I] Yes 

[| No 

If Yes, check which BOR Petitioner attended: a March 

a July 

0 December 

List the date the BOR dented Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? 0 Yes 

[Wi] No 

If Yes, check which BOR Petitioner attended: [| March 

[1 uly 

[] December 

Tax Year(s} denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

12-25-502-004 

Classification of Property: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Reeiiental 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

429800 

Current Taxable Value as established by the BOR: 

429800 

What do you believe is the fair market value (also known as True Cash Value)? 

859600 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

429800 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Signature required

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

Robert L. Garrow, 

Michigan Tax Tribunal 

Small Claims Division 

Petitioner, 

vs. 

MTT Docket No. 25-003439 

Township of Grand Blanc, 

Respondent. 

Kyle R. Riem P48341 

William E. Delzer P68488 

KYLE R. RIEM ATTORNEY AT LAW, PLC 

WILLIAM E. DELZER, PLC 

Attorney for Petitioner 

Attorney for Respondent 

8137 Embury Road, Unit 1 

8332 Office Park Drive, Suite B 

Grand Blanc, MI 48439 

Grand Blanc, Michigan 48439 

(810) 694-5678 

(810) 603-1000 

kyle@saboriem.com 

wdelzer@delzerlegal.com 

PROOF OF SERVICE 

OF RESPONDENT’S PROPERTY TAX APPEAL ANSWER 

I, William E. Delzer, being duly sworn deposes and says that on October 1, 2025, I 

served a copy of Respondent's Answer and Valuation form to Michigan Tax Tribunal 

Small Claims Division and this proof of service by first class mail to: 

Kyle R. Riem, Attorney for Petitioner, 8137 Embury Road, Unit 1, Grand Blanc, 

Michigan, 48439 

by placing in an envelope, addressing it to their address of record with proper postage 

attached and depositing in a US Postal receptacle.

oezen ff ) EEGAL 

8332 Office Park Drive, Suite B 

Grand Blanc, Michigan 48439 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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