Record Finder / 26-002879-TT
Michigan
1115 Willard Street, LLC Petitioner Vs. City Of Ann Arbor Respondent
- Petitioner
- 1115 Willard Street, LLC
- Respondent
- City Of Ann Arbor
Case overview
- Docket number
- 26-002879-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Washtenaw
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Proof of service of petition was received. | Not recorded | Not recorded | 09/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Dismissal | Not recorded | Not recorded | 09/23/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/23/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 09/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/29/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Willard - POS re 2026 Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 1115 WILLARD STREET, LLC, Petitioner, v MTT Docket No. 26-002879 CITY OF ANN ARBOR, Parcel No. 09-09-28-311-014 Respondent. Emily C. Palacios (P64941) David J. Szymanski (P86525) MILLER JOHNSON Attorneys for Petitioner 500 Woodward Avenue, Suite 3600 Detroit, MI 48226 (313) 672-6950 palaciose@millerjohnson.com szymanskid@millerjohnson.com PROOF OF SERVICE Tierney Krieger states that on September 30, 2026, she served a copy of the Petition, Case Information Sheet and Notice of Docket Number VIA CERTIFIED MAIL upon: City of Ann Arbor City of Ann Arbor Thomas M. Kizer, Assessor Attn: Jacqueline Beaudry, Clerk Larcom City Hall, 5th Floor Larcom City Hall 301 E. Huron St. 301 E. Huron St. Ann Arbor, MI 48104 Ann Arbor, MI 48104 and VIA U.S. FIRST CLASS MAIL upon: Washtenaw County Bureau of Equalization Washtenaw County Clerk Attn: Samuel C. Spang, Director Attn: Larry Kestenbaum 200 N Main St - Suite 210 200 N Main St Ann Arbor, MI 48104 Ann Arbor, MI 48104 Ann Arbor Public Schools Michigan Dept. of Treasury Attn: Glynda Wilks, Secretary of School Board State Treasurer 2555 S State 430 W. Allegan Ann Arbor, MI 48104 Lansing, MI 48922 /s/ Tierney Krieger . Tierney Krieger
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MICHIGAN TAX TRIBUNAL Docket Number: 26-002879 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Willard - POS re 2026 Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00 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
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Order_of_Dismissal.2026-09-23_06-46-27.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 1115 Willard Street, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002879 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. 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
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MTT Docket No. 26-002879 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L. Halm Entered: September 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 1115 Willard Street, LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 26-002879 City Of Ann Arbor, Respondent. ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that: The petition was not filed by May 31 or the next business day after the Tribunal offices were closed. See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. 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
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MTT Docket No. 26-002879 Page 2 of 2 Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By: /s/ Patricia L.
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1113 Willard - Petition to MTT 2026.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 1115 WILLARD STREET, LLC, Petitioner, v MTT Docket No. 26-____________ CITY OF ANN ARBOR, Parcel No. 09-09-28-311-014 Respondent. Emily C. Palacios (P64941) David J. Szymanski (P86525) MILLER JOHNSON Attorney for Petitioner 500 Woodward Avenue, Suite 3600 Detroit, MI 48226 (313) 672-6950 palaciose@millerjohnson.com szymanskid@millerjohnson.com PETITION Petitioner, 1115 Willard Street, LLC, through its authorized representative, Miller Johnson, submits this Petition and alleges as follows: GENERAL ALLEGATIONS 1. Petitioner has its principal office located at 414 Huntington Place, Ann Arbor, Michigan 48104, and is the taxpayer of the real property taxes for the commercial property identified as Parcel No. 09-09-28-311-014 (the “Subject Property”). 2. The address of the Subject Property at issue is 1113 Willard Street, Ann Arbor, Michigan 48104. 3. Respondent, City of Ann Arbor, established the assessments at issue in this case, and it assesses and collects property taxes on the Subject Property.
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4. Respondent is a municipality existing under the laws of the State of Michigan. 5. The Subject Property is real property. 6. The Subject Property is classified as commercial. 7. The tax year at issue is 2026. 8. The values for the Subject Property identified above as established by Respondent’s Board of Review are: State True Cash Assessed Taxable Equalized Value Value Value Value $7,839,200 $3,919,600 $3,919,600 $3,365,760 9. Petitioner contends that Respondent’s 2026 assessed value and taxable value adjustments exceeded the value added to the Subject Property by the market adjustment. The assessed value and taxable value are higher than that of similar properties in the area. The tax per square foot is double that of two similar properties purchased within same time (1336 Geddes and 1316 Geddes) and a similar property newly constructed in 2025 (1346 Geddes). The tax per square foot of the lot size is more than three times that of the three similar properties. All three similar properties are located within one block of the Subject Property. 10. Petitioner contends that the values for the Subject Property identified above are no more than: State True Cash Assessed Taxable Equalized Value Value Value Value $4,000,000 $2,000,000 $2,000,000 $2,000,000 11. At a minimum, the amounts in dispute are as follows: 2
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State True Cash Assessed Taxable Equalized Value Value Value Value $3,839,200 $1,919,600 $1,919,600 $1,365,760 12. Respondent’s Board of Review denied Petitioner’s petition protesting the assessed value and tentative taxable value of the Subject Property. See 2026 Board of Review Decision attached as Exhibit A. 13. This matter involves issues relating to: (a) valuation, (b) assessments, (c) taxable value, (d) true cash value, and (e) state equalized value. 14. The 2026 true cash value and taxable value imposed on the Subject Property and the taxes to be levied and collected are incorrect, invalid, and unlawful for the following reasons: a. The assessment, state equalized value, and/or taxable values thus imposed on the Subject Property are more than 50% of its true cash value in violation of the Michigan Constitution and applicable statutes; b. The assessment, state equalized value, and/or taxable values are higher percentages of true cash value than are permitted under the Michigan Constitution and applicable statutes; and c. The assessment, state equalized value, and/or taxable values are all incorrect. WHEREFORE, Petitioner requests that the Tax Tribunal hear this case and enter an order finding no more than the following for the 2026 tax year for the Subject Property: State True Cash Assessed Taxable Equalized Value Value Value Value $4,000,000 $2,000,000 $2,000,000 $2,000,000 and directing Respondent to refund Petitioner any excess taxes, fees, and penalties paid, plus interest and costs. 3
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MILLER JOHNSON Attorneys for Petitioner Dated: July 28, 2026 By Emily C. Palacios (P64941) David J. Szymanski (P86525) 500 Woodward Avenue, Suite 3600 Detroit, MI 48226 (313) 672-6950 palaciose@millerjohnson.com szymanskid@millerjohnson.com 4 MJ_ND 4921-4025-2864v1
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Exhibit A
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2026 BOARD OF REVIEW DECISION FROM 734-794-6530 March 27, 2026 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 09-09-28-311-014 1113 WILLARD ST 1115 WILLARD STREET, LLC 414 HUNTINGTON PL W 70 FT OF S 27 FT OF E 132 FT LOT 3 & W 70 FT OF E 132 ANN ARBOR MI 48104 FT LOT 4 EXC 14 FT E AND W BY 15 FT N AND S FROM NE COR BLK 1 RANSOM S SMITHS SECOND ADDITION THIS PROPERTY IS CLASSIFIED AS: 201 (COMMERCIAL-IMPROVED) Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-28-311-014 and made the following determination based on the information provided. Board of Review Comments: No Change/Denied 2026 ORIGINAL ASSESSED VALUE 3,919,600 2026 "BOARD OF REVIEW" ASSESSED VALUE 3,919,600 (If the above amounts are the same, no revisions have occurred) 2026 ORIGINAL TAXABLE VALUE 3,365,760 2026 "BOARD OF REVIEW" TAXABLE VALUE 3,365,760 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31.
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Local Unit of Government Organization First Name M.I. Last Name/Company Name 1115 Willard Street, LLC Home Address (No., Street, P.O. Box or Rural Route) 414 Huntington Place City or Town State ZIP Code Ann Arbor Michigan 48104 Telephone Number 6168311700 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) palaciose@millerjohnson.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Emily C. Palacios Firm Name (if any) Miller Johnson Address (No., Street, P.O. Box or Rural Route) 100 W. Michigan Avenue Suite 200 City or Town State ZIP Code Kalamazoo Michigan 49007 Telephone Number 3136726934 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) palaciose@millerjohnson.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] appealing? 1113 Willard Street 1 Ann Arbor
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Michigan 48104 Taxing Authority (City or Township) County City Of Ann Arbor (WASHTENAW) Washtenaw If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 09-09-28-311-014 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 3919600 Current Taxable Value as established by the Board of Review: 3365760 What do you believe is the fair market value (also known as True Cash Value)? 4000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Emily C. Palacios Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26072995161101 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-09-23_06-38-06.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 1115 Willard Street, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-002879 City Of Ann Arbor, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: September 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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
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1113 Willard - Petition to MTT 2026.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 1115 WILLARD STREET, LLC, Petitioner, v MTT Docket No. 26-____________ CITY OF ANN ARBOR, Parcel No. 09-09-28-311-014 Respondent. Emily C. Palacios (P64941) David J. Szymanski (P86525) MILLER JOHNSON Attorney for Petitioner 500 Woodward Avenue, Suite 3600 Detroit, MI 48226 (313) 672-6950 palaciose@millerjohnson.com szymanskid@millerjohnson.com PETITION Petitioner, 1115 Willard Street, LLC, through its authorized representative, Miller Johnson, submits this Petition and alleges as follows: GENERAL ALLEGATIONS 1. Petitioner has its principal office located at 414 Huntington Place, Ann Arbor, Michigan 48104, and is the taxpayer of the real property taxes for the commercial property identified as Parcel No. 09-09-28-311-014 (the “Subject Property”). 2. The address of the Subject Property at issue is 1113 Willard Street, Ann Arbor, Michigan 48104. 3. Respondent, City of Ann Arbor, established the assessments at issue in this case, and it assesses and collects property taxes on the Subject Property.
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4. Respondent is a municipality existing under the laws of the State of Michigan. 5. The Subject Property is real property. 6. The Subject Property is classified as commercial. 7. The tax year at issue is 2026. 8. The values for the Subject Property identified above as established by Respondent’s Board of Review are: State True Cash Assessed Taxable Equalized Value Value Value Value $7,839,200 $3,919,600 $3,919,600 $3,365,760 9. Petitioner contends that Respondent’s 2026 assessed value and taxable value adjustments exceeded the value added to the Subject Property by the market adjustment. The assessed value and taxable value are higher than that of similar properties in the area. The tax per square foot is double that of two similar properties purchased within same time (1336 Geddes and 1316 Geddes) and a similar property newly constructed in 2025 (1346 Geddes). The tax per square foot of the lot size is more than three times that of the three similar properties. All three similar properties are located within one block of the Subject Property. 10. Petitioner contends that the values for the Subject Property identified above are no more than: State True Cash Assessed Taxable Equalized Value Value Value Value $4,000,000 $2,000,000 $2,000,000 $2,000,000 11. At a minimum, the amounts in dispute are as follows: 2
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State True Cash Assessed Taxable Equalized Value Value Value Value $3,839,200 $1,919,600 $1,919,600 $1,365,760 12. Respondent’s Board of Review denied Petitioner’s petition protesting the assessed value and tentative taxable value of the Subject Property. See 2026 Board of Review Decision attached as Exhibit A. 13. This matter involves issues relating to: (a) valuation, (b) assessments, (c) taxable value, (d) true cash value, and (e) state equalized value. 14. The 2026 true cash value and taxable value imposed on the Subject Property and the taxes to be levied and collected are incorrect, invalid, and unlawful for the following reasons: a. The assessment, state equalized value, and/or taxable values thus imposed on the Subject Property are more than 50% of its true cash value in violation of the Michigan Constitution and applicable statutes; b. The assessment, state equalized value, and/or taxable values are higher percentages of true cash value than are permitted under the Michigan Constitution and applicable statutes; and c. The assessment, state equalized value, and/or taxable values are all incorrect. WHEREFORE, Petitioner requests that the Tax Tribunal hear this case and enter an order finding no more than the following for the 2026 tax year for the Subject Property: State True Cash Assessed Taxable Equalized Value Value Value Value $4,000,000 $2,000,000 $2,000,000 $2,000,000 and directing Respondent to refund Petitioner any excess taxes, fees, and penalties paid, plus interest and costs. 3
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MILLER JOHNSON Attorneys for Petitioner Dated: July 28, 2026 By Emily C. Palacios (P64941) David J. Szymanski (P86525) 500 Woodward Avenue, Suite 3600 Detroit, MI 48226 (313) 672-6950 palaciose@millerjohnson.com szymanskid@millerjohnson.com 4 MJ_ND 4921-4025-2864v1
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Exhibit A
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2026 BOARD OF REVIEW DECISION FROM 734-794-6530 March 27, 2026 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, MI 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 09-09-28-311-014 1113 WILLARD ST 1115 WILLARD STREET, LLC 414 HUNTINGTON PL W 70 FT OF S 27 FT OF E 132 FT LOT 3 & W 70 FT OF E 132 ANN ARBOR MI 48104 FT LOT 4 EXC 14 FT E AND W BY 15 FT N AND S FROM NE COR BLK 1 RANSOM S SMITHS SECOND ADDITION THIS PROPERTY IS CLASSIFIED AS: 201 (COMMERCIAL-IMPROVED) Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-28-311-014 and made the following determination based on the information provided. Board of Review Comments: No Change/Denied 2026 ORIGINAL ASSESSED VALUE 3,919,600 2026 "BOARD OF REVIEW" ASSESSED VALUE 3,919,600 (If the above amounts are the same, no revisions have occurred) 2026 ORIGINAL TAXABLE VALUE 3,365,760 2026 "BOARD OF REVIEW" TAXABLE VALUE 3,365,760 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31.
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Local Unit of Government Organization First Name M.I. Last Name/Company Name 1115 Willard Street, LLC Home Address (No., Street, P.O. Box or Rural Route) 414 Huntington Place City or Town State ZIP Code Ann Arbor Michigan 48104 Telephone Number 6168311700 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) palaciose@millerjohnson.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Emily C. Palacios Firm Name (if any) Miller Johnson Address (No., Street, P.O. Box or Rural Route) 100 W. Michigan Avenue Suite 200 City or Town State ZIP Code Kalamazoo Michigan 49007 Telephone Number 3136726934 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) palaciose@millerjohnson.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] appealing? 1113 Willard Street 1 Ann Arbor
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Michigan 48104 Taxing Authority (City or Township) County City Of Ann Arbor (WASHTENAW) Washtenaw If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 09-09-28-311-014 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 3919600 Current Taxable Value as established by the Board of Review: 3365760 What do you believe is the fair market value (also known as True Cash Value)? 4000000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 2000000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Emily C. Palacios Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26072995161101 Supporting Waiver Documents:
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