A.S.B. LLC Petitioner Vs. Township Of Flint Respondent

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 

A.S.B. LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-000495 

 

Flint Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has considered the file in this case and the submitted Stipulation for Entry 

of Consent Judgment (Stipulation) and finds that the Stipulation meets all filing and 

statutory requirements.1 As such, the Tribunal shall enter the Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-000495 

Page 2 of 2 

 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

(xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (xx) after 

July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

Entered: August 3, 2026 

 

 

 

 

By: /s/ Joshua M. Wease 

sb 

 

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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Page 1

MTT No. 26-00495

Consent Judgment, Page 1 of 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEMS

MICHIGAN TAX TRIBUNAL

A.S.B. LLC,

Petitioner,

v

 MTT No. 26-000495

Charger Township of Flint,

Respondent.

STIPULATION FOR ENTRY OF CONSENT JUDGMENT

AND CONSENT JUDGMENT

1.

The case is pending in the _X_ Entire Tribunal OR ___ Small Claims

Division.

2.

Property Parcel No: 07-10-400-005

There are no other parcels at issue in this dispute.

3.

The values for the property identified above as established by Respondent’s

Board of Review are:

Tax Year

True Cash Value

Assessed Value

Taxable Value

2026

3,517,400

1,758,700

1,690,031

4.

The values for the property identified above as stipulated by the parties for

settlement purposes are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

1,775,000

887,500

887,500

Page 2

MTT No. 26-000495

Consent Judgment, Page 2 of 2

5.

If stipulation addresses tax years other than the tax year originally appealed or

tax years added through motions to amend that have been granted by the Tribunal, list

the separate facts upon which the parties rely to invoke the Tribunal’s authority over

those tax year or years (attach additional page if necessary): n/a

6.

List separately any special terms or conditions being proposed by the parties

that would affect the execution of this Consent Judgment including, but not limited to,

the joint payment of the refund, the waiver of interest, etc. (attach additional page if

necessary): Refund checks shall be made payable to Hertz Schram PC and mailed

to–

Eva T. Cantarella, Esq.

c/o Hertz Schram PC

1760 S. Telegraph Rd. Ste. 300

Bloomfield Hills, MI 48302

Signature of Petitioner’s Authorized Representative or, if none, Petitioner:

/s/ Eva T. Cantarella 

Eva T. Cantarella, Esq., attorney for Petitioner

Date: July 30, 2026

Signature of Respondent’s authorized representative:

/s/ Paula Dotson 

Paula Dotson, Deputy Assessor, Charter Township of Flint

Date: July 30, 2026

[Consent Judgment will be prepared by the Tribunal.]

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000495

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stip ASB LLC v Flint Twp

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

RECEIVED 

JUL 07 202 

£ 

MICH 

SUPERVISOR 

(or IGAN TAX TRIBUNAL 

wanmee 

CHARTER TOWNSHIP OF FLINT 

CLERK 

1490 S. Dye Road 

BARB VERT 

MANYA TRIPLETT 

Flint, Michigan 48532 

CAROL PRAREDAHL 

TREASURER 

TOM KLEE 

LISA R. ANDERSON 

DEBBE CAMPBELL 

July 1, 2026 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 26-000495 

A.S.B. LLC v Township of Flint 

Parcels: 07-10-400-005 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

FE tfully submitted, 

LU 

: 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ASB.LLC 

MTT Docket No.: 26-000495 

Petitioner 

Parcel 

07-10-400-005 

v 

Flint Township, Genesee County 

Respondent 

Hertz Schram PC 

Paula Dotson 

Eva T. Cantarelia 

Deputy Assessor, Charter Township of Flint 

1760 S. Telegraph Rd. 

1490 S. Dye Road 

Bloomfield Hills, MI 48302-0183 

Flint, MI 48532 

248.335.5000 

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 neither admits nor denies the statements and 

or allegations 

set forth in 

paragraph 1 of Petitioner’s Petition because there is nothing to admit nor deny. 

Respondent acknowledges 

that 

parcel 07-10-400-005 

identified 

in 

paragraph 

2 

of 

Petitioner's Petition will be the subject of Petitioner’s appeal. 

Respondent denies the 

square footage of the building. The square footage of the building is 26,106 square feet. 

Respondent acknowledges 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 

Petition.

Page 3

MTT Docket 26-000495 

6. 

10. 

11. 

12. 

13. 

14. 

15. 

16. 

Respondent admits the statements and or allegations set forth in paragraph 6 of Petitioner’s 

Petition. 

Respondent acknowledges the intent of Petitioner’s Petition as set forth in paragraph 7 of 

Petitioner’s Petition. 

Respondent admits the statements and or allegations 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 admits the statement regarding the true cash value. 

Respondent denies the 

statements and/or allegations regarding price per square foot as set forth in paragraph 10 

of Petitioner’s Petition. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 

11 

of Petitioner’s 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. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 13 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 14 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 15 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth 

in 

paragraph 16 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof.

Page 4

MTT Docket 26-000495 

18. 

19. 

20. 

21. 

22. 

23. 

24. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth in 

paragraph 18 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and or allegations set forth in 

paragraph 19 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and or allegations set forth in 

paragraph 20 of Petitioner’s Petition and leaves Petitioner to meeting its required burden 

of proof. 

Respondent neither admits nor denies the statements and or allegations set forth in 

paragraph 21 of Petitioners Petition as it is merely the opportunity for Petitioner to set forth 

its contention of value. 

Petitioner neither admits nor denies the statements and or allegations set forth in 

paragraph 22 of Petitioner’s Petition as there is nothing to admit nor deny. 

Petitioner neither admits nor denies the statement and or allegations set forth in 

paragraph 23 of Petitioner’s Petition as there is nothing to admit nor deny. 

Requests for relief and actions requested by Petitioner should be denied. Respondent leaves 

Petitioner to meeting its required burden of proof. 

Respondent’s Response submitted on this date, 

July 1, 2026, by: 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

A.SB.LLC 

Petitioner 

Vv 

Flint Township, Genesee

Page 6

2-0

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

A.S.B. LLC,

Petitioner,

v.

MTT Docket No. 26-000495

Parcel ID 07-10-400-005

Charter Township of Flint,

Respondent.

______________________________________________________________________________

CERTIFICATE OF SERVICE FOR PETITION WITH DOCKET NUMBER

I hereby certify that on June 3, 2026, I caused the above-referenced Petition with docket number to

be served on the following individuals and entities and in the following manner:

via Certified Mail

Assessor, Flint Township

1490 S. Dye Rd.

Flint, MI 48532

Clerk, Flint Township

1490 S. Dye Rd.

Flint, MI 48532

via First Class Mail

Director, Genesee County Equalization

County Administration Building

1101 Beach Street, Room 206

Flint, MI 48502-1468

Clerk, Genesee County

County Courthouse, 2nd Floor

900 S. Saginaw St

Flint, MI 48502

1

Page 2

Secretary, Carmen-Ainsworth Community Schools Board

G-3475 W. Court Street

Flint, MI 48532

State Treasurer, Michigan Dept. of Treasury

Treasury Building

430 W. Allegan Street

Lansing, MI 48922

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

2

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

A.S.B. LLC,

Petitioner,

v.

MTT Docket No. 26-000495

Parcel ID 07-10-400-005

Charter Township of Flint,

Respondent.

______________________________________________________________________________

CERTIFICATE OF SERVICE FOR PETITION WITH DOCKET NUMBER

I hereby certify that on June 3, 2026, I caused the above-referenced Petition with docket number to

be served on the following individuals and entities and in the following manner:

via Certified Mail

Assessor, Flint Township

1490 S. Dye Rd.

Flint, MI 48532

Clerk, Flint Township

1490 S. Dye Rd.

Flint, MI 48532

via First Class Mail

Director, Genesee County Equalization

County Administration Building

1101 Beach Street, Room 206

Flint, MI 48502-1468

Clerk, Genesee County

County Courthouse, 2nd Floor

900 S. Saginaw St

Flint, MI 48502

1

Page 2

Secretary, Carmen-Ainsworth Community Schools Board

G-3475 W. Court Street

Flint, MI 48532

State Treasurer, Michigan Dept. of Treasury

Treasury Building

430 W. Allegan Street

Lansing, MI 48922

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

2

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Page 1

1 of 1

Docket #: 26-000495

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

A.S.B. LLC,

Petitioner,

v.

MTT Docket No. 26-_________

Parcel ID 07-10-400-005

Charter Township of Flint,

Respondent.

______________________________________________________________________________

PETITION

A.S.B. LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm Hertz Schram

PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 1201 Flushing Rd,

Flint MI 48504-4730.

2.

The Subject Property is a three-story, nine-suite, office building built in 1973

containing 19,865 square feet of gross leaseable space, situated on 2.53 acres located at 1071 N.

Ballenger Highway, Flint Township, Michigan, and further identified by Parcel ID No. 07-10-400-

005.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent Charter Township of Flint levies and collects the property taxes on the

Subject Property.

5.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

1

Page 2

6.

The Subject Property is located in Genesee County and is in the Carmen-Ainsworth

Community Schools school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 07-100-400-005

$1,758,700

$1,758,700

$1,690,031

9.

Petitioner did not protest Respondent’s value contentions to the Charter Township

of Flint Board of Review.

10.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $3,517,400, which equates to $177.07/square foot

[$3,517,400 / 19,865 SF = $177.07].

11.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

12.

In an arms-length transaction, Petitioner paid $500,000 for the Subject Property on

January 25, 2024.

13.

Comparable sales indicate the Subject Property should be valued at approximately

$86/square foot (= $1,700,000 rounded) minus the cost of major capital expenditures that were

needed on tax day and are still needed (detailed in paragraphs 16-19).

14.

Four of the nine suites, totaling 6,556 SF, were vacant on tax day, meaning the

Subject Property was 33% vacant on that date.

2

Page 3

15.

Many properties in the neighborhood, including one next to the Subject Property, are

poorly maintained, a situation that factors into the Subject’s high vacancy rate and is not likely to

change.

16.

Petitioner has made no major improvements to the Subject Property but the elevator

urgently needs to be replaced at a cost of approximately $200,000 for which Petitioner has already

paid a $70,000 deposit.

17.

Additionally, the entire parking lot including the entrance thereto is severely degraded

and needs to be completely resurfaced/replaced (estimated cost: $150,000). 

18.

Various metal exterior building fixtures are old and rusty and should be replaced.

19.

The building is heated and cooled with roof-top heat pumps believed to be the

originals and therefore likely in need of replacement soon. Indeed, the property manager advises that

it is difficult to get comfortable temperatures throughout the building.

20.

The third floor suites have only one bath each but prospective tenants have all wanted

at least two baths per suite. The entire third floor also needs to be painted and some ceiling tiles and

flooring need to be replaced.

21.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $1,350,000 [i.e., $1,700,000 based on the comparable sales minus $200,000 for an

urgently needed new elevator and $150,000 to replace/resurface the parking lot] and therefore the

2026 assessed, state-equalized, and taxable values should be as follows:

Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 07-10-400-005

$675,000

$675,000

$675,000

3

Page 4

22.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

23.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

24.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) require Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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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

A.S.B. LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000495

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: May 27, 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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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

A.S.B. LLC,

Petitioner,

v.

MTT Docket No. 26-_________

Parcel ID 07-10-400-005

Charter Township of Flint,

Respondent.

______________________________________________________________________________

PETITION

A.S.B. LLC (“Petitioner”), through its attorney Eva Cantarella at the law firm Hertz Schram

PC, petitions this Tribunal as follows:

1.

Petitioner is a limited liability company whose business address is 1201 Flushing Rd,

Flint MI 48504-4730.

2.

The Subject Property is a three-story, nine-suite, office building built in 1973

containing 19,865 square feet of gross leaseable space, situated on 2.53 acres located at 1071 N.

Ballenger Highway, Flint Township, Michigan, and further identified by Parcel ID No. 07-10-400-

005.

3.

Petitioner is the party in interest, as Petitioner is responsible for paying the property

taxes on the Subject Property.

4.

Respondent Charter Township of Flint levies and collects the property taxes on the

Subject Property.

5.

The Subject Property is classified 201 Commercial Improved and was built for its

current use as an office building.

1

Page 2

6.

The Subject Property is located in Genesee County and is in the Carmen-Ainsworth

Community Schools school district.

7.

This Petition concerns issues relating to (a) valuation, (b) assessment, and (c) taxable

value.

8.

For the 2026 year, Respondent determined the following assessed, state-equalized,

and taxable values for the Subject Property:

Respondent’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 07-100-400-005

$1,758,700

$1,758,700

$1,690,031

9.

Petitioner did not protest Respondent’s value contentions to the Charter Township

of Flint Board of Review.

10.

Based on Respondent’s contention of Assessed Value, Respondent determined the

Subject Property’s true cash value to equal $3,517,400, which equates to $177.07/square foot

[$3,517,400 / 19,865 SF = $177.07].

11.

For the following reasons, Petitioner contends Respondent has over-valued the

Subject Property.

12.

In an arms-length transaction, Petitioner paid $500,000 for the Subject Property on

January 25, 2024.

13.

Comparable sales indicate the Subject Property should be valued at approximately

$86/square foot (= $1,700,000 rounded) minus the cost of major capital expenditures that were

needed on tax day and are still needed (detailed in paragraphs 16-19).

14.

Four of the nine suites, totaling 6,556 SF, were vacant on tax day, meaning the

Subject Property was 33% vacant on that date.

2

Page 3

15.

Many properties in the neighborhood, including one next to the Subject Property, are

poorly maintained, a situation that factors into the Subject’s high vacancy rate and is not likely to

change.

16.

Petitioner has made no major improvements to the Subject Property but the elevator

urgently needs to be replaced at a cost of approximately $200,000 for which Petitioner has already

paid a $70,000 deposit.

17.

Additionally, the entire parking lot including the entrance thereto is severely degraded

and needs to be completely resurfaced/replaced (estimated cost: $150,000). 

18.

Various metal exterior building fixtures are old and rusty and should be replaced.

19.

The building is heated and cooled with roof-top heat pumps believed to be the

originals and therefore likely in need of replacement soon. Indeed, the property manager advises that

it is difficult to get comfortable temperatures throughout the building.

20.

The third floor suites have only one bath each but prospective tenants have all wanted

at least two baths per suite. The entire third floor also needs to be painted and some ceiling tiles and

flooring need to be replaced.

21.

Given the foregoing, Petitioner contends the 2026 true cash value of the Subject

Property is $1,350,000 [i.e., $1,700,000 based on the comparable sales minus $200,000 for an

urgently needed new elevator and $150,000 to replace/resurface the parking lot] and therefore the

2026 assessed, state-equalized, and taxable values should be as follows:

Petitioner’s 2026 Value

Contentions

Assessed Value

State-Equalized

Value

Taxable Value

Parcel ID 07-10-400-005

$675,000

$675,000

$675,000

3

Page 4

22.

Petitioner is unaware of any dispute concerning the value of a statutory “addition”

or “loss” in determining the Subject Property’s taxable value.

23.

Should Petitioner hereafter become aware of any such dispute, Petitioner reserves the

right to amend this Petition to reflect the dispute.

24.

Petitioner requests that the Tax Tribunal enter an Order (i) reducing the 2026

assessed, state-equalized and taxable values of the Subject Property to the amounts contended by

Petitioner, and (ii) require Respondent to pay Petitioner any refunds attributable to such reductions,

plus allowable interest and costs.

Respectfully submitted

Hertz Schram PC

/s/ Eva T. Cantarella 

Eva T. Cantarella (P51917)

Attorney for Petitioners

1760 S. Telegraph Road

Bloomfield Hills, MI 48302-0183

off. (248) 335-5000; fax. (248) 335-3346

ecantarella@hertzschram.com 

4

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

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

A.S.B. LLC

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

1201 Flushing Road

City or Town

Flint

State

Michigan

ZIP Code

48504-4730

Telephone Number

810-210-1597

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

aarif70@hotmail.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Eva

M.I.

T

Last Name

Cantarella

Firm Name (if any)

Hertz Schram PC

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

1760 S Telegraph Rd Ste 300

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302-0183

Telephone Number

248-335-5000

Fax Number

248-335-3346

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

ecantarella@hertzschram.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

1071 N Ballenger Highway

Flint Township

Michigan

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

07-10-400-005

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1758700

Current Taxable Value as established by the Board of Review:

1690031

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

1350000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

675000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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.

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/ Eva T Cantarella

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.