6800 Eastman Avenue, LLC Petitioner V City Of Midland Respondent

Page 1

RECEIVED 

OCT 05 2026 

NY oo, 

| Midl nd 

rm 

City Hall + 333 West Ellsworth Street 

¢ Midland, Michigan 48640-5132 

+ 989.837.3300 + 989.835.2717 Fax + www.cityofimidlandmi.gov 

October 1, 2026 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

RE: 

6800 Eastman Avenue, LLC v. City of Midland 

MTT Docket No.: 26-002075 

Dear Ms. Welton: 

Enclosed for filing please find the Respondent City of Midland’s Appearance and Notice of 

Appearance along with a Certificate of Service in regards to the above-referenced case. 

Please do not hesitate to contact our office if you have any questions or comments. 

Sincerely, 

Rachel V. Swint 

Legal Assistant 

City Attorney’s Office 

Enclosures 

ce: 

Jordan Dice 

Francis J. Keating

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

6800 EASTMAN AVENUE, LLC, 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

J. R. Dice, LLC 

By: Jordan R Dice 

Authorized Representative for Petitioner 

100 Webster Street 

Bay City, MI 48708 

(989) 322-0890 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

TO: 

Chief Clerk of the Michigan Tax Tribunal 

APPEARANCE 

MTT: 

26-002075 

Francis J. Keating (P39223) 

Braun Kendrick Finkbeiner, PLC 

Attorney for Respondent 

4301 Fashion Square Boulevard 

Saginaw, Michigan 48603 

(989) 498-2100 

frakea@braunkendrick.com 

NOW COMES the City Attorney for the City of Midland, Christopher G. Komara, and 

hereby enters his Appearance as counsel on behalf of the Respondent, City of Midland, in the above- 

referenced case. 

Dated: 

10/01/2026 

Christopher G. Komara (P61503)

Page 3

NOTICE OF APPEARANCE 

TO: 

Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, Michigan 48909 

Please take notice that I, Christopher G. Komara, City Attorney for the City of Midland, 

have this day entered my Appearance as Counsel for the Respondent, City of Midland, in the 

above-referenced case. 

Dated: 

10/01/2026 

Christopher G. Koemara (P61503) 

City Attorney 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

6800 EASTMAN AVENUE, LLC, 

MTT: 

26-002075 

Petitioner, 

v 

CITY OF MIDLAND, 

Respondent. 

/ 

J. R. Dice, LLC 

Francis J. Keating (P39223) 

By: Jordan R Dice 

Braun Kendrick Finkbeiner, PLC 

Authorized Representative for Petitioner 

Attorney for Respondent 

100 Webster Street 

4301 Fashion Square Boulevard 

Bay City, MI 48708 

Saginaw, Michigan 48603 

(989) 322-0890 

(989) 498-2100 

frakea@braunkendrick.com 

Christopher G. Komara (P61503) 

City Attorney/Attorney for Respondent 

City of Midland 

333 W. Ellsworth Street 

Midland, Michigan 48640 

(989) 837-3395 

ckomara@midland-mi.org 

CERTIFICATE OF SERVICE 

THE UNDERSIGNED certifies that an Appearance and Notice of Appearance of Christopher 

G. Komara, City Attorney for the City of Midland were served upon: 

Jordan Dice, c/o J. R. Dice, LLC, 100 Webster Street, Bay City, MI 48708 

and 

Francis J. Keating, Attorney for Respondent, via email to: frakea@braunkendrick.com 

on the below date. 

Dated: 

10/01/26 

By: 

Rachel V. Swint 

Legal Assistant for the Midland City Attorney

Page 5

: 

US POSTAGE

EY 0, =) 

2 

- 

mm 

Sor 

fp

385 

hE 

: 

EL 

: 

eaiut 

ZIP 48603 $

Midland 

£32 

ALL Er 05080439610

City Hall + 333 West Ellsworth Street + Midland, MI 48640 

City Attorney's Office 

YHYT 

9202 G0 130 

Samantha M. Welton 

PsAigo oy 

Chief Clerk 

’ 

Michigan Tax Tribunat 

PO Box 30232 

Lansing, Michigan 48909

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

BRAUN KENDRICK 

FRANCIS J. KEATING 

ATTORNEYS AT LAW 

Attorney 

TEL: 989.631.1027 

FAX: 989.631.9880 

EMAIL: frakea@braunkendrick.com 

September 30, 2026 

VIA ELECTRIC FILING 

Ms. Samantha M. Welton 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

6800 Eastman Avenue, LLC v City of Midland 

MTT Docket No.: 26-002075 

Dear Ms. Welton: 

Enclosed please find Respondents Appearance and Proof of Service for the above-referenced matter. 

Please file the same in your usual manner. 

Thank you for your attention to this matter. 

If you have any questions regarding it, please contact me. 

Very 

trul 

S, 

CIS J. KEATING 

FIK/Is 

Enclosures 

cc: 

Client (w/encs) 

Jordan R. Dice (w/encs) 

4897-0323-7583, v. 

1 

BRAUN KENDRICK FINKBEINER PLC. 

MIDLAND 

SAGINAW 

MT. PLEASANT 

BRAUNKENDRICK.COM

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

6800 EASTMAN AVENUE, LLC, 

Petitioner, 

MTT Docket No.: 26-002075 

v 

Small Claims Division 

CITY OF MIDLAND, 

Respondent. 

JR. DICE, LLC 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Jordan R. Dice 

By: 

Francis J. Keating (P39223) 

Authorized Representative for Petitioner 

Attorneys for Respondent 

100 Webster Street 

4301 Fashion Square Blvd. 

Bay City, MI 48708 

Saginaw, MI 48603 

(989) 322-0890 

(989) 498-2100 

jordan.dice@jrdice.com 

frakea@braunkendrick.com 

APPEARANCE 

NOW COMES Braun Kendrick Finkbeiner P.L.C., by Francis 

J. Keating, and hereby 

enters its Appearance on behalf of Respondent, City of Midland. 

BRAUN KENDRICK FINKBEINER P.L.C. 

Dated: September 30, 2026 

BY: 

hal 

| 

KEATING (P39223) 

Attorneyé 

for Respondent 

4923-9099-9503, v. 1

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

6800 EASTMAN AVENUE, LLC, 

Petitioner, 

MTT Docket No.: 26-002075 

v 

SMALL CLAIMS DIVISION 

CITY OF MIDLAND, 

Respondent. 

JR. DICE, LLC 

BRAUN KENDRICK FINKBEINER P.L.C. 

By: 

Jordan R. Dice 

By: 

Francis J. Keating (P39223) 

Authorized Representative for Petitioner 

Attorneys for Respondent 

100 Webster Street 

4301 Fashion Square Blvd. 

Bay City, MI 48708 

Saginaw, MI 48603 

(989) 322-0890 

(989) 498-2100 

jordan.dice@jrdice.com 

frakea@braunkendrick.com 

PROOF OF SERVICE 

LEE STADLER, duly sworn, deposes and says that she is a secretary in the employ of 

BRAUN KENDRICK FINKBEINER P.L.C., attorneys for the Respondent, City of Midland, and 

states that on the 2 Wday of September, 2026, she served a copy of an Appearance via first class 

mail, by placing same in an envelope with sufficient postage attached and plainly addressed to: 

Jordan R. Dice, 100 Webster Street, Bay City, MI 48708. 

Se Nea 

LEE STADLER 

4902-9692-7951, v. 1

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

6800 Eastman Avenue, LLC

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

100 Webster St

City or Town

Bay City

State

Michigan

ZIP Code

48708

Telephone Number

(989) 832-9060

E-mail Address

midlandmall@jrdice.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jordan

M.I.

R

Last Name

Dice

Firm Name (if any)

J.R. DICE, LLC

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

100 Webster St

City or Town

Bay City

State

Michigan

ZIP Code

48708

Telephone Number

(989) 322-0890

E-mail Address

jordan.dice@jrdice.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

6800 Eastman Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Midland

County

Midland

State

Michigan

ZIP Code

48642

Taxing Authority (City or Township)

City Of Midland (MIDLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Appeal of the valuation of the real property assessment, including the addition to taxable value that should be classified as personal property rather than real 

property, the overvaluation of said addition, and the overall assessment of the subject parcel based on fair market value to be established by appraisal. Petitioner 

reserves the right to amend this petition to revise values in dispute as valuation evidence develops.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

11-33-50-100

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

8746100

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

5699094

What do you believe is the fair market value?

17295975

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

8647988

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

5600982

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Jordan R. Dice

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

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

6800 Eastman Avenue, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002075

City Of Midland,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 5, 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

Page 2

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

6800 Eastman Avenue, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002075

City Of Midland,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: September 5, 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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

6800 Eastman Avenue, LLC

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

100 Webster St

City or Town

Bay City

State

Michigan

ZIP Code

48708

Telephone Number

(989) 832-9060

E-mail Address

midlandmall@jrdice.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Jordan

M.I.

R

Last Name

Dice

Firm Name (if any)

J.R. DICE, LLC

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

100 Webster St

City or Town

Bay City

State

Michigan

ZIP Code

48708

Telephone Number

(989) 322-0890

E-mail Address

jordan.dice@jrdice.com

Subject Property Information:

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining?

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

6800 Eastman Ave

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Midland

County

Midland

State

Michigan

ZIP Code

48642

Taxing Authority (City or Township)

City Of Midland (MIDLAND)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Appeal of the valuation of the real property assessment, including the addition to taxable value that should be classified as personal property rather than real 

property, the overvaluation of said addition, and the overall assessment of the subject parcel based on fair market value to be established by appraisal. Petitioner 

reserves the right to amend this petition to revise values in dispute as valuation evidence develops.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

11-33-50-100

Classification of Property: Real (check one)

Commercial (check one)

Current Assessed Value as established by the Board of Review:

8746100

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Current Taxable Value as established by the Board of Review:

5699094

What do you believe is the fair market value?

17295975

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

8647988

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

5600982

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Jordan R. Dice

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.