Record Finder / 26-001620-TT
Michigan
23/94 LLC Petitioner Vs. Township Of Flint Respondent
- Petitioner
- 23/94 LLC
- Respondent
- Township Of Flint
Case overview
- Docket number
- 26-001620-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Genesee
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 08/28/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/20/2026 | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 08/12/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
26-001620.pdfRead complete document text →
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Page 1
RECEIVED AUG 8 1 2024 CHARTER TOWNSHIP OF FLINT MICHIGAN TAX TRIBUNAL Assessment Division 1490 S. Dye Road Phone: (810) 732-1350 William Fowler, r LL Fax: (810) 732-0866 MMAO, PPE Flint, Michigan 48532 assessingdept@flinttownship.org Assessor August 26, 2026 Office of the Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: MTT Docket No.: 26-001620 23/94 LLC v Township of Flint Parcel: 07-27-100-010 Dear Honorable Michigan Tax Tribunal: Enclosed for filing, please find Respondents Reply to Petitioner’s Petition (in the Entire Tribunal) and Respondent’s Proof of Service. Respectfully submitted, NSN Paula Dotson Deputy Assessor Charter Township of Flint
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2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 3/94 LLC MTT Docket no.: 26-001620 Petitioner Parcel 07-27-100-010 v Flint Township, Genesee County Respondent Joshua T. Shillair Paula Dotson Collier International Deputy Assessor, Charter Township of Flint 400 E 4% Street, Suite 350 1490 S. Dye Road Royal Oak, MI 48067 Flint, MI 48532 248.226.1632 810.600.3227 RESPONDENT’S REPLY TO PETITIONER'S APPEAL TO CONTEST THE 2026 ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 1. Respondent acknowledges parcel 07-27-100-010 identified in paragraph 1 of Petitioner’s Petition will be the subject of Petitioner’s appeal. Respondent neither admits nor denies the other statements because there is nothing to admit nor deny. Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioner’s Petition. Respondent admits the statements and or allegations set forth in paragraph 3 of Petitioner’s Petition. Respondent admits the statements and or allegations set forth in paragraph 4 of Petitioner’s
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10. 11. 12. 13. MTT Docket No. 26-001620 Respondent acknowledges the intent/nature of Petitioner’s Petition as set forth in paragraph 7 of Petitioner’s Petition. Respondent acknowledges the intent of Petitioner to invoke the Honorable Tribunal’s jurisdiction for tax year 2026 as set forth in paragraph 8 of Petitioner’s Petition. Respondent admits the statements and or allegations set forth in paragraph 9 of Petitioner’s Petition. Respondent denies the statements and or allegations set forth in paragraph 10 of Petitioner’s Petition and leaves Petitioner to its proofs. Respondent neither admits nor denies the statements and or allegations set forth in paragraph 11 of Petitioners Petition as said paragraph is merely the opportunity for Petitioner to set forth its contention of value. Respondent neither admits nor denies the statements and or allegations set forth in paragraph 12 of Petitioner’s Petition as said paragraph is merely the mathematical calculation of the difference between Respondent’s valuations and Petitioner’s contention of value. Respondent denies the statements and or allegations set forth in paragraph 13 of Petitioner’s Petition and leaves Petitioner to its proofs. WHEREFORE, relief and actions requested by Petitioner should be denied. Respondent requests the Tribunal uphold the values assessed by Respondent and order such further relief as this Honorable Tribunal deems just and/or equitable. Respondent’s Response submitted on this date, August 26, 2026, by: “gab ts Paula Dotson
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC Petitioner v Flint Township, Genesee County Respondent MTT DOCKET NO.: 26-001620 PROOF OF SERVICE STATE OF MICHIGAN ) GENESEE COUNTY) THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on August 26, 2026, she caused to be served upon: Joshua T. Shillair Michigan Tax Tribunal Colliers International PO Box 30232 400 E 4™ Street, Suite 350 Lansing, Michigan 48909 Royal Oak, MI 48067 by enclosing the same in an envelope, plainly addressed to said party at the above address, with lawful United States first class postage affixed thereon and by placing same in the United States mail. August 26, 2026 Aut Jet5eO Date Paula Dotson Deputy Assessor
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CHARTER TOWNSHIP OF FLINT ) 1490 S. Dye Road Flint, Michigan 48532 vuvy 02 1¢ ony Penjgosy __CERTIFIED MAIL i 9589 0710 5270 15kk 730k Office of the Chief Clerk, Michigan Tax Tribunal ®.0. Box 30232 Lansing, MI 48909 ebuild gli en
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2394LLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC, Petitioner, v MTT Docket No. Flint Township, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com Flint Township Assessing Office 1490 S. Dye Road Flint, MI 48532 (810) 732-1350 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, 23/94 LLC, has the legal residence or principal office address of 2255 S LINDEN RD STE 2A,FLINT, MI 48532-5417. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 07-27-100-010. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Genesee County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 2 of 5 3. Respondent, Flint Township of Genesee County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 3356 MILLER RD, FLINT, MI 48507 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 07-27-100-010 $1,084,800.00 $542,400.00 $524,441.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 07-27-100-010 $488,800.00 $244,400.00 $244,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 07-27-100-010 $298,000.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/18/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC, Petitioner, v MTT Docket No. Flint Township, Respondent. _____________________________________________________________________________/ Colliers
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EntireTribunalCaseISPetition.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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 23/94 LLC Home Address (No., Street, P.O. Box or Rural Route) 2255 S LINDEN RD STE 2A City or Town FLINT State Michigan ZIP Code 48532-5417 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 3356 MILLER RD FLINT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48507 Taxing Authority (City or Township) Township of Flint (GENESEE) County Genesee 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: 07-27-100-010 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: 542400 Current Taxable Value as established by the Board of Review: 524441 What do you believe is the fair market value (also known as True Cash Value)? 488800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 244400 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 MARLON I. BROWN, DPA 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787105833 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-20_06-25-04.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 23/94 LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001620 Township of Flint, 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: August 20, 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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POS_2394_LLC_26-001620.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: 26-001620 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC, Petitioner, v MTT Docket No. 26-001620 FLINT TOWNSHIP, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com Flint Township Assessing Department 1490 S Dye Road Flint, MI 48532 810-732-1350 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/12/2026, in compliance with TTR 221, she did place in the US mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well as this Proof of Service of Petition for the above captioned appeal to the units of government listed on the second page of this Proof of Service of Petition. /s/Jennifer Lunsford Jennifer Lunsford Karen Cameron states that she submitted electronically on 8/12/2026, to the Michigan Tax Tribunal a copy of this Proof of Service of Petition at eFile through www.etaxappeal.lara.state.mi.us. /s/Karen Cameron Karen Cameron
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: 26-001620 Page 2 of 2 By Certified Mail Assessor’s Office Flint Township Assessing Department 1490 S Dye Road Flint, MI 48532 Office of the Township Clerk Flint Township Clerk's Office 1490 S Dye Road Flint, MI 48532 By First Class Mail Director of Equalization Genesee County Equalization Director 1101 Beach Street Flint, MI 48502 County Clerk’s Office Genesee County Clerk’s Office 900 S Saginaw Street Flint, MI 48502 Secretary of the School Board Carman-Ainsworth Community Schools 3475 W Court Street Flint, MI 48532 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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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: 26-001620 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: POS_2394_LLC_26-001620 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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2394LLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC, Petitioner, v MTT Docket No. Flint Township, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com Flint Township Assessing Office 1490 S. Dye Road Flint, MI 48532 (810) 732-1350 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, 23/94 LLC, has the legal residence or principal office address of 2255 S LINDEN RD STE 2A,FLINT, MI 48532-5417. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 07-27-100-010. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Genesee County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 2 of 5 3. Respondent, Flint Township of Genesee County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 3356 MILLER RD, FLINT, MI 48507 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 07-27-100-010 $1,084,800.00 $542,400.00 $524,441.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 07-27-100-010 $488,800.00 $244,400.00 $244,400.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 07-27-100-010 $298,000.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/18/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service 23/94 LLC v Flint Township Parcel Number: 07-27-100-010 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL 23/94 LLC, Petitioner, v MTT Docket No. Flint Township, Respondent. _____________________________________________________________________________/ Colliers
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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 - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name 23/94 LLC Home Address (No., Street, P.O. Box or Rural Route) 2255 S LINDEN RD STE 2A City or Town FLINT State Michigan ZIP Code 48532-5417 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Joshua M.I. Thomas Last Name Shillair Firm Name (if any) Colliers International Address (No., Street, P.O. Box or Rural Route) 400 W 4th Street, Suite 350 City or Town Royal Oak State Michigan ZIP Code 48067 Telephone Number 248-226-1632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.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] 3356 MILLER RD FLINT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48507 Taxing Authority (City or Township) Township of Flint (GENESEE) County Genesee 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: 07-27-100-010 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: 542400 Current Taxable Value as established by the Board of Review: 524441 What do you believe is the fair market value (also known as True Cash Value)? 488800 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 244400 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 MARLON I. BROWN, DPA 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/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26052787105833 Supporting Waiver Documents:
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