Record Finder / 26-000801-TT
Michigan
14761 32 Mile Road LLC Petitioner Vs. Township Of Washington Respondent
- Petitioner
- 14761 32 Mile Road LLC
- Respondent
- Township Of Washington
Case overview
- Docket number
- 26-000801-TT
- Status
- Ready Sched Prehearing Date Certain
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 7 | Prehearing General Call | Not recorded | Not recorded | 08/03/2026 | Not recorded | Download |
| 6 | Proof of service of petition was received. | PET | Not recorded | 07/13/2026 | Not recorded | Download |
| 5 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 07/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Answer was received | RESP | Not recorded | 07/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/16/2026 | 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 | 06/16/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/08/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Prehearing_General_Call.2026-08-03_09-34-45.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 NOTICE OF JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF PROCEDURE 14761 32 Mile Road LLC, Petitioner, v Township Of Washington, Respondent. MTT Docket No. 26-000801 Please be advised that 26-000801 has been placed on a two-week Prehearing General Call commencing July 01, 2027. Unless ordered otherwise, parties will be notified at least 28 days before they are scheduled to appear. Scheduling will not necessarily occur in the order in which the cases are listed below. Parties are required to submit a valuation disclosure or written notification that no valuation disclosure is required by the dates indicated herein. A “valuation disclosure” is defined as documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusion and data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241. Users who file documents with the Tribunal are advised that filed documents are public records and will appear for public viewing on the Tribunal’s Tax Docket Lookup. If a user wishes to file a document for consideration by the Tribunal and prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the order will not be published. Documents filed prior to the issuance of a Protective Order will be published. In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or redacting personal identifying information (PII) from all documents filed with or offered to the Tribunal rests solely with the parties and their attorneys. The Tribunal is not responsible for or required to review, redact, or screen documents at the time of filing for PII whether filed electronically or on paper. A party, representative, or interested person (i.e. third party not part of an appeal) may request that the Tribunal redact PII contained in a previously filed document by submitting a Request for Redactions. The Request for Redactions form is available on the Entire Tribunal and Small Claims pages of the Tribunal’s website. Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s website for more information.
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MTT Docket No. 26-000801 Page 2 of 3 IT IS ORDERED that the parties shall: a. If no valuation disclosure is required, notify the Tribunal and the opposing parties in writing within 21 days of entry of this order that no valuation disclosure is being filed. The notice shall indicate the reason or reasons why no valuation disclosure is required (i.e., exemption claim, etc.). b. If a valuation disclosure is required, file and exchange their valuation disclosures by March 4, 2027. Valuation disclosures will not be admitted into evidence unless disclosed and furnished in accordance with this order (even though admissible) except upon a finding of good cause by the Tribunal. IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing Statements by March 4, 2027. Witnesses, with the exception of rebuttal witnesses, will not be allowed to testify unless disclosed in the Prehearing Statement and the Prehearing Statement is furnished in accordance with this order except upon a finding of good cause by the Tribunal. Failure to file the Prehearing Statement may result in holding a party or parties in default. See TTR 237. IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on March 4, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. Discovery relative to the valuation disclosure prepared for purposes of litigating this case or the valuation expert that prepared that valuation disclosure is not permitted during “Pre-Valuation Disclosure” discovery. IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on July 1, 2027, which means all discovery has been requested, all Motions to Compel have been filed, and all requested or ordered discovery has been exchanged by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation disclosure, the opposing party’s valuation expert, and the witnesses identified on the opposing party’s Prehearing Statement. IT IS FURTHER ORDERED that if this case is not scheduled for a date certain prehearing conference during the time frame indicated it may be scheduled for a date certain prehearing conference at any time subsequent to the completion date for this Prehearing General Call. Parties will, however, be notified in writing approximately one week before they are scheduled to appear. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: August 3, 2026
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MTT Docket No. 26-000801 Page 3 of 3 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
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STATE
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MT
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26-000801.pdfRead complete document text →
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101 West Big Beaver, Suite 945 Troy, Michigan 48084 Tel. (313) 230-0104 Fax (313) 230-0114 RECEIVED JUL 1-5 2026 July 13, 2026 State of Michigan Treasurer Treasury Building, 430 West Allegan Street N TAX TRIBUNAL Lansing, MI 48922 MICHIGA Re: 14761 32 MILE ROAD LLC v Charter Township of Washington MTT Docket No.: 26-000801 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the Tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer Romeo Community Schools Macomb County Equalization Director Macomb County Clerk Charter Township of Washington Assessor Charter Township of Washington Clerk Enclosures
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 14761 32 MILE ROAD LLC, MTT Docket No.: 26-000801 Petitioner, v Charter Township of Washington, Respondent. Proof of Service Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s service rules: VIA CERTIFIED MAIL Charter Township of Washington Assessor: Charter Township of Washington Assessor, 57900 Van Dyke, Washington, MI 48094 Charter Township of Washington Clerk: Charter Township of Washington Clerk, 57900 Van Dyke, Washington, MI 48094 VIA FIRST-CLASS MAIL Macomb County Equalization Director: Macomb County Equalization Director, 1 S Main St, Mount Clemens, MI 48043 Macomb County Clerk: Macomb County Clerk, 1 S Main St, Mount Clemens, MI 48043 Romeo Community Schools — School Board Secretary: Romeo Community Schools, Romeo Schools 175 Croswell St, Romeo, MI 48065 Treasurer of the State of Michigan: State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 With proper postage affixed thereto. Proof of service submitted within 45 days after issuance of the notice of docket number as required by the Tribunal’s service rules. /s/ Joan Kleiner Joan Kleiner July 13, 2026
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101 West Big Beaver Road Suite 945 Ryan )) Troy, Michigan 48084 Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 R €Ceiveq JL 15 ggg LAR
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Proof of Service of Answer.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 14761 32 MILE ROAD, LLC Petitioner, -vs- MTT Docket No. 26-000801 CHARTER TOWNSHIP OF WASHINGTON, Respondent. / SARAH R. BELLOLI CHRISTINE D. ANDERSON (P45141) Representative for Petitioner SEIBERT AND DLOSKI, PLLC 101 West Big Beaver Road, Suite 945 Attorney for Respondent Troy, MI 48084 19500 Hall Road, Suite 101 (313)230-0104 Clinton Township, MI 48038 Sarah.Belloli@Ryan.com (586) 469-3800 canderson@seibertanddloski.com PROOF OF SERVICE KATHLEEN J. HAMEL states that she is an employee of Seibert and Dloski, PLLC and that on July 1, 2026. she served Charter Township of Washington's Answer to Entire Tribunal Property Tax Petition and Proof of Service upon counsel of record listed in the above-referenced caption via email. | declare the above is true and correct to the best of my knowledge, information and belief. V4 ) | / %, (== 807) SEY /748 Kathleen J. Hamel /
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 MICHIGAN TAX TRIBUNAL Docket Number: 26-000801 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: Proof of Service of Answer Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Answer to Petition.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL 14761 32 MILE ROAD, LLC Petitioner, -VS- MTT Docket No. 26-000801 CHARTER TOWNSHIP OF WASHINGTON, Respondent. / SARAH R. BELLOLI CHRISTINE D. ANDERSON (P45141) Representative for Petitioner SEIBERT AND DLOSKI, PLLC 101 West Big Beaver Road, Suite 945 Attorney for Respondent Troy, MI 48084 19500 Hall Road, Suite 101 (313)230-0104 Clinton Township, MI 48038 Sarah.Belloli@Ryan.com (586) 469-3800 canderson@seibertanddloski.com CHARTER TOWNSHIP OF WASHINGTON’S ANSWER TO PETITIONER'S ENTIRE TRIBUNAL PETITION The Charter Township of Washington (“Respondent”), by and through its attorneys, SEIBERT AND DLOSKI, PLLC, for its answer to Petitioner's Entire Tribunal Property Tax Petition states as follows: 1. Respondent admits the allegations contained in Paragraph 1. 2. Respondent admits the allegations contained in Paragraph 2. 3. There are no factual or legal assertions set forth in Paragraph 3, therefore no response necessary.
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5. There are no factual or legal assertions set forth in Paragraph 5, therefore No response necessary. 6. Respondent admits the allegations contained in Paragraph 6. 7. Respondent admits the allegations contained in Paragraph 7. 8. There are no factual or legal assertions set forth in Paragraph 8, therefore no response necessary. 9. There are no factual or legal assertions set forth in Paragraph 9, therefore no response necessary. 10. Respondent admits the allegations contained in Paragraph 10. 11. Respondent admits the allegations contained in Paragraph 11 12. Respondent neither admits nor denies the allegations contained in Paragraph 12 as it lacks sufficient knowledge to form a belief as to the truth of the allegations contained therein. 13. Respondent neither admits nor denies the allegations contained in Paragraph 13 as it lacks sufficient knowledge to form a belief as to the truth of the allegations contained therein. 14. Respondent admits the allegations contained in Paragraph 14. 15. There are no factual or legal assertions set forth in Paragraph 15, therefore no response necessary. 16. Respondent admits the allegations contained in Paragraph 16.
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17. Respondent neither admits nor denies the allegations contained in Paragraph 17 as it lacks sufficient knowledge to form a belief as to the truth of the allegations contained therein. 18. Respondent neither admits nor denies the allegations contained in Paragraph 18 as it lacks sufficient knowledge to form a belief as to the truth of the allegations contained therein. 19. Respondent denies Petitioner is entitled to the relief requested. 20. Respondent denies the allegations in Paragraph 20 for the reason they are untrue and denies Petitioner is entitled to the relief requested. WHEREFORE, the Respondent respectfully requests the Tax Tribunal dismiss the Petition and award the Respondent its costs and attorney fees. Respectfully submitted, CN A By: Christine D. Anderson (P45141) Attorney for Respondent SEIBERT AND DLOSKI, PLLC 19500 Hall Road, Suite 101 Clinton Township, MI 48038 Dated: July 1, 2026 (586) 469-3800
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-000801 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Washington (MACOMB) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Christine M.I. D. Last Name Anderson Firm Name (if any) Seibert & Dloski, PLLC Address (No., Street, P.O. Box or Rural Route) 19500 Hall Road, Suite 101 City or Town Clinton Township State Michigan ZIP Code 48038 Telephone Number 5864693800 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) canderson@seibertanddloski.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Christine D. Anderson /s/
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MTT_ET_Petition_Washington Township 14761 32 MILE ROAD LLC_TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 14761 32 MILE ROAD LLC, Petitioner(s) v Charter Township of Washington, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 28-04-01-200-028 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 301 Industrial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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. Need to client to confirm 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): N/A 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): N/A 10. The property or properties at issue are located in Macomb County. The property’s address is: 14761 32 MILE RD, ROMEO, MI 48065 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Charter Township of Washington 12. Petitioner’s legal residence or principal office address is: 15425 CHETS WAY, ARMADA, MI 48005 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: 2026
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MTT Docket No. Need to client to confirm 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,202,400 $601,200 $583,849 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $921,830 $460,915 $460,915 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $280,570 $140,285 $122,934 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. Need to client to confirm Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101
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MITATEntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 14761 32 MILE ROAD LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State 22 ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 14761 32 Mile Road Romeo
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48065 Taxing Authority (City or Township) Township Of Washington (MACOMB) County Macomb 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: 28-04-01-200-028 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 601200 Current Taxable Value as established by the Board of Review: 583849 What do you believe is the fair market value (also known as True Cash Value)? 921830 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 460915 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 GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS 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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26050884553896 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-06-16_06-34-29.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 14761 32 Mile Road LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000801 Township Of Washington, 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: June 16, 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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MTT_ET_Petition_Washington Township 14761 32 MILE ROAD LLC_TY2026.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 14761 32 MILE ROAD LLC, Petitioner(s) v Charter Township of Washington, Respondent(s) MICHIGAN TAX TRIBUNAL MTT Docket No. 26- ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 28-04-01-200-028 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 noncontiguous parcel.) N/A 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.) N/A 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): N/A 6. The property identified above is classified as 301 Industrial-Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ☐ March ☐ July ☐ December Board of Review. No protest to the Board of Review was required. 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. Need to client to confirm 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): N/A 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): N/A 10. The property or properties at issue are located in Macomb County. The property’s address is: 14761 32 MILE RD, ROMEO, MI 48065 11. The assessment or assessments at issue were established by the (applicable local governmental unit): Charter Township of Washington 12. Petitioner’s legal residence or principal office address is: 15425 CHETS WAY, ARMADA, MI 48005 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: 2026
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MTT Docket No. Need to client to confirm 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): N/A 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,202,400 $601,200 $583,849 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $921,830 $460,915 $460,915 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $280,570 $140,285 $122,934 19. Petitioner requests the following relief (attach additional page if necessary): Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026 True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just and equitable. 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): A. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. B. The assessment is based on improper or inaccurate valuation methodology, including but not limited to the use of non-representative data, failure to account for relevant property characteristics, and/or application of incorrect assumptions. As a result, the assessment is not uniform with comparable properties and results in an excessive and unlawful tax burden.
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MTT Docket No. Need to client to confirm Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: /s/ Sarah R. Belloli Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Sarah R. Belloli Email Address: Sarah.Belloli@Ryan.com Matthew.Dingman@Ryan.com Joan.Kleiner@Ryan.com Mailing Address: 101
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 14761 32 MILE ROAD LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Ryan LLC Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State 22 ZIP Code 48048 Telephone Number 3132300104 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 14761 32 Mile Road Romeo
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48065 Taxing Authority (City or Township) Township Of Washington (MACOMB) County Macomb 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: 28-04-01-200-028 Classification of Property: Real (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 601200 Current Taxable Value as established by the Board of Review: 583849 What do you believe is the fair market value (also known as True Cash Value)? 921830 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 460915 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 GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS 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/ Sarah R. Belloli Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26050884553896 Supporting Waiver Documents:
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