Agree Limited Partnership Petitioner Vs. Township Of Macomb 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

NOTICE OF AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Agree Limited Partnership,

Petitioner,

v

 

 

Township Of Macomb,

Respondent.

 MTT Docket No. 26-001048

Please be advised that 26-001048 has been placed on a two-week Prehearing General 

Call commencing August 02, 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covered by the order will not be published.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.

Page 2

MTT Docket No. 26-001048

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 April 5, 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 April 5, 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 

April 5, 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 

August 2, 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: September 1, 2026

Page 3

MTT Docket No. 26-001048

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 representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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 AUGUST 2- 13, 2027 PREHEARING GENERAL CALL AND ORDER OF

Page 5

MTT

Page 6

MTT

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

’ 

AGREE LIMITED PARTNERSHIP, 

— 

Petitioner, 

VS. 

MTT Docket No. 26-001048 

MACOMB TOWNSHIP, 

Respondent. 

MICHELLE M. SILVEY (P69494) 

TIMOTHY D. TOMLINSON (P48519) 

ALEX MORSE 

TOMLINSON & McGRAIL, PLLC 

DuCharme, McMillen & Assoc. Inc. 

Attorneys for Respondent 

Representatives for Petitioner 

22600 Hall Rd., Ste. 102 

9229 Delegates Row, Suite 375 

Clinton Township, MI 48036 

Indianapolis, IN 46240 

(586) 263-5050 

(317) 689-6467 — ofc 

ttomlinson@ttimlaw.com 

(917) 488-7825 — mobile 

msilvey@dmainc.com 

amorse@dmaine.com 

RESPONDENT'S ANSWER TO PETITION 

NOW COMES the Respondent, Macomb Township, by and through its attorneys, York, 

Dolan & Tomlinson, P.C., and in answer to Petitioner's Petition, states as follows: 

1. 

Respondent admits paragraph 1. 

2. 

Respondent admits paragraph 2. 

3. 

Respondent admits paragraph 3. 

4. 

Respondent neither admits nor denies paragraph 4 being without sufficient 

information to form a reasonable belief thereto. 

5. 

Respondent admits paragraph S.

Page 2

10. 

11. 

12. 

13. 

14. 

15. 

16. 

Respondent admits paragraph 6. 

Respondent admits paragraph 7. 

Respondent admits paragraph 8. 

Respondent admits paragraph 9. 

Respondent neither admits nor denies paragraph 10 being without sufficient 

information to form a reasonable belief thereto. 

Respondent denies paragraph 11 because it is untrue, leaving Petitioner to its 

proofs. 

Respondent admits paragraph 12. 

Respondent admits paragraph 13. 

Defendant denies paragraph 14 because it is untrue, leaving Petitioner to its 

proofs. 

Defendant denies paragraph 15 because it is untrue, leaving Petitioner to its 

proofs. 

Defendant denies paragraph 16, including (a) thru (d), because it is untrue, 

| 

leaving Petitioner to its proofs. 

WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter.

Page 3

Respectfully submitted, 

TOMLINSON & McGRAIL, PLLC 

— 

= 

re 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Road, Ste. 102 

Clinton Twp., MI 48036 

(586) 263-5050 

ttomlinson@ttimlaw.com 

Dated: August 3, 2026 

CERTIFICATE OF SERVICE 

Tho undersigned certifies that the foregoing instrument was 

served upon ell parties to 

the above cause to each of tho zttemeys 

of record herein at th 

resses disclosed cnjns 

4 

pleadings on 

“2 

By: [] Overnight 

Coury 

mT 

RE 

malo 

(J Hand Delivered 

{] 

[7] Certified Maj 

Signaiure

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

AGREE LIMITED PARTNERSHIP, 

Petitioner, 

vs. 

MTT Docket No. 26-001048 

MACOMB TOWNSHIP, 

Respondent. 

MICHELLE M. SILVEY (P69494) 

TIMOTHY D. TOMLINSON (P48519) 

ALEX MORSE 

TOMLINSON & McGRAIL, PLLC 

DuCharme, McMillen & Assoc. Inc. 

Attorneys for Respondent 

Representatives for Petitioner 

22600 Hall Rd., Ste. 102 

9229 Delegates Row, Suite 375 

Clinton Township, MI 48036 

Indianapolis, IN 46240 

(586) 263-5050 

(317) 689-6467 — ofc 

ttomlinson@ttlmlaw.com 

msilvey@dmainc.com 

amorse@dmainc.com 

RESPONDENT'S AFFIRMATIVE DEFENSES 

NOW COMES the Respondent, Macomb Township, by and through its attorneys, 

Tomlinson & McGrail, PLLC, and for its Affirmative Defenses, states as follows: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of action 

against Respondent and to support its claim for relief. 

2. 

Petitioner fails to allege specific and sufficient facts to establish fraud, error of 

law, discrimination, the application of wrong principles or illegality on the part of 

the Respondent. 

3. 

Petitioner fails to allege that the mode and method of appraising its property 

failed to conform to the mode and method applied in the case of all of the 

properties in the Respondent’s taxing unit for the year in question.

Page 5

10. 

Petitioner fails to allege specific and sufficient facts to establish the true cash 

value, assessed value and taxable value of its property. 

Petitioner fails to allege specific and sufficient facts to support its allegation that 

the assessed value of its property, as equalized, is at a factor other than 50% and 

also fails to allege specific and sufficient facts to support is allegations that that 

the property’s taxable value is improper. 

Petitioner fails to show that any rate other than 50% after equalization was 

applied to the true cash value of its property, as well as to the properties of all 

others to arrive at the respective equalized assessments. 

Petitioner, in essence, asks that this Honorable Tribunal grant it an illegal 

preference by application of a method of assessment different from that employed 

in the assessment of other properties in the Respondent’s taxing unit. 

Petitioner, in essence, seeks by Petition to challenge the process of county and 

state equalization as to the which it has no legal standing and cannot maintain a 

cause of action. 

Any decrease in the value of Petitioner’s property was a result of its own 

intentional acts and/or negligence and cannot be allowed to reduce Petitioner’s 

otherwise equitable tax burden. 

Respondent has properly and lawfully assessed Petitioner’s property and 

established its taxable value in accordance with statutory and constitutional 

requirements.

Page 6

11. 

Respondent reserves the right to add to these Affirmative Defenses any new 

Affirmative Defenses that discovery reveals. 

‘WHEREFORE, Respondent respectfully requests that this Honorable Tribunal dismiss 

the Petition, affirm the values as determined by Respondent, and award costs and attorney fees 

wrongfully incurred in having to defend this matter. 

Respectfully submitted, 

TOMLINSO 

IL, PLLC 

TIMOTHY D. TOMLINSON (P48519) 

Attorneys for Respondent 

22600 Hall Rd., Ste. 102 

Clinton Township, MI 48036 

(586) 263-5050 

ttomlinson@ttlmaw.com 

Dated: August 3, 2026 

CERTIFICATE OF

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Page 1

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. 26-001048

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Macomb (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

Timothy

M.I.

D

Last Name

Tomlinson

Firm Name (if any)

Tomlinson & McGrail, PLLC

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

22600 Hall Road

Suite 102

City or Town

Clinton Township

State

 Michigan

ZIP Code

48036

Telephone Number

5862635050

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

ttomlinson@ttlmlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Timothy D. Tomlinson

/s/

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 

MICHIGAN TAX TRIBUNAL 

Agree Limited Partnership, 

) 

) 

) 

Petitioner, 

) 

MTT DOCKET NO. 26-001048-TT 

) 

Macomb Township, 

) 

) 

) 

Respondent. 

) 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28% day of 

July 2026 she served a copy of the Petition upon the following persons by placing same in 

an envelope properly addressed to each via USPS first class thereon: 

Anthony Forlini 

Chippewa Valley Schools 

Macomb County Clerk 

Denise Aquino, School Board Secretary 

40 N. Main St., 1st Floor 

19120 Cass Avenue 

Mt Clemens, MI 48043 

Clinton Township, MI 48038 

Michigan State Treasurer 

Anthony C. Plymouth 

Department of Treasury 

Macomb County Equalization Director 

Treasury Building 

1 S Main, 6th Floor 

430 West Allegan 

Mount Clements, MI 48043 

Lansing, MI 48922 

Mice ((0 a) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Agree Limited Partnership, 

Petitioner, 

Macomb Townshi 

Respondent. 

MTT DOCKET NO. 26-001048-TT 

PROOF OF SERVICE 

Michelle (Mikki) M. Silvey, being first duly sworn, deposes and says that on the 28 day of 

July 2026 she served a copy of the Petition upon the following persons by placing same in 

an envelope properly addressed to each via certified mail thereon: 

Kimberly Patterson 

Macomb Township Assessor 

54111 Broughton Road, 1st Floor 

Macomb, MI 48042 

Kristi L. Pozzi 

Macomb Township Clerk 

54111 Broughton Road, 2nd Floor 

Macomb, MI 48042 

Frank J. Viviano 

Macomb Township Supervisor 

54111 Broughton Road, 2nd Floor 

Macomb, MI 48042 

Mictas ((@ To) 

Michelle (Mikki) M. Silvey (P69494) 

Authorized Agent

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Agree Limited Partnership 

MTT Docket No. 26-001048-TT 

Petitioner, 

v 

Macomb Township 

Respondent. 

} 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260 

msilvey@dmainc.com 

amorse@dmainc.com 

cbeckner@dmainc.com 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No.: 20-08-34-228-002 

2. 

The property identified above is real 

3. 

Only one parcel of property is the subject of this appeal. 

4. 

Petitioner owns and/or otherwise holds an interest in the parcel of property that is the 

subject of this appeal. 

5. 

The property identified above is classified as 207 Commercial Condominiums

Page 4

MTT Docket No. 26-001048-TT 

Page 2 of 3 

6. 

The assessmenl(s) al issue were not protested to Respondent’s March, July, or December 

Board of Review as a protest was not required. 

7. 

The property or properties at issue are in 

Macomb 

County. 

8. 

The property or properties’ address is: 

21700 21 Mile Rd, Macomb, MI 48044 

9. 

The assessment(s) at issue were established by the: Macomb Township 

10. Petitioner’s legal residence or principal office address is: 

32301 Woodward Ave, Royal Oak, MI 48073 

11. This appeal involves issues relating to the property or properties’ true cash and taxable 

values and uniformity. 

12. The tax year at issue is: 2026. 

13. The values for the property identified above as established by Respondent’s 2026 Board 

of Review are: 

Tax 

True Cash 

Assessed 

Taxable 

Year 

Value 

Value 

Value 

2026 

$1,164,000 

$582,000 

$530,173 

14. Petitioner contends the values for tax year 2026 are no more than the following: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$770,000 

$385,000 

$385,000 

15. The values in contention for tax year 2026 are: 

Tax 

True Cash 

State Equalized 

Taxable 

Year 

Value 

Value 

Value 

2026 

$394,000 

$197,000 

$145,173

Page 5

MTT Docket No. 26-001048-TT 

Page 3 of 3 

16. The 2026 assessments imposed on the subject property and the taxes to be levied and 

collected are invalid because: 

(a) The assessment, including state equalized and/or taxable value, exceeds the amount 

permitted by the Michigan Constitution and applicable statutes; 

(b) The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) The assessment is based on the misapplication of valuation principles, and 

(d) The assessment otherwise violates Petitioner’s rights. 

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Micke: ((o 5 

Dated: May 

16 2026 

By: 

Michelle (Mikki) M. Silvey (P69494) 

Petitioner’s Representative

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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: 26-001048

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: SCANNED Agree Limited Partnership - Macomb Township 26-001048 

POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

__________________________________________, 

MTT Docket No. 26-_____

_-TT

Petitioner, 

v 

__________________________________________, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: ________________________________

2. The property identified above is _________________.

3. Only one parcel of property is the subject of this appeal.

4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the

subject of this appeal.

5. The property identified above is classified as ___________________________________.

Page 2

MTT Docket No. 26-______

-TT

Page 2 of 3 

6.

July, or December

Board of Review as a protest was not required.

7. The property or properties at issue are in ________________ County.

8.

is:

______________________________________________________________________.

9. The assessment(s) at issue were established by the: _____________________________.

10.

______________________________________________________________________.

11. This appeal involves issues relating to 

values and uniformity.

12. The tax year at issue is: 2026.

13.

2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026

Page 3

MTT Docket No. 26-_____

_-TT 

Page 3 of 3 

16. The 2026 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

(a) The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

(b) The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

(c) The assessment is based on the misapplication of valuation principles, and

(d)

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: __________ ___, 2026

By: 

______________________________

Michelle (Mikki) M. Silvey (P69494)

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

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

Agree Limited Partnership

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

32301 Woodward Ave

City or Town

Royal Oak

State

Michigan

ZIP Code

48073

Telephone Number

9174887825

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

msilvey@dmainc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

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

msilvey@dmainc.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]

21700 21 Mile Rd

Macomb

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48044

Taxing Authority (City or Township)

Township Of Macomb (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:

20-08-34-228-002

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:

582000

Current Taxable Value as established by the Board of Review:

530173

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

770000

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

385000

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

385000

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.

Page 3

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051685661568

Supporting Waiver Documents:

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

Agree Limited Partnership, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001048

Township Of Macomb, 

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: July 14, 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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

__________________________________________, 

MTT Docket No. 26-_____

_-TT

Petitioner, 

v 

__________________________________________, 

Respondent. 

______________________________/ 

Michelle (Mikki) M. Silvey (P69494) 

Alex Morse 

Cameron Beckner 

DuCharme, McMillen & Associates, Inc. 

Representatives for Petitioner 

9229 Delegates Row, Suite 375 

Indianapolis, IN 46240 

(317) 596-3260

msilvey@dmainc.com

amorse@dmainc.com

cbeckner@dmainc.com

______________________________/ 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No.: ________________________________

2. The property identified above is _________________.

3. Only one parcel of property is the subject of this appeal.

4. Petitioner owns and/or otherwise holds an interest in the parcel of property that is the

subject of this appeal.

5. The property identified above is classified as ___________________________________.

Page 2

MTT Docket No. 26-______

-TT

Page 2 of 3 

6.

July, or December

Board of Review as a protest was not required.

7. The property or properties at issue are in ________________ County.

8.

is:

______________________________________________________________________.

9. The assessment(s) at issue were established by the: _____________________________.

10.

______________________________________________________________________.

11. This appeal involves issues relating to 

values and uniformity.

12. The tax year at issue is: 2026.

13.

2026 Board

of Review are:

Tax 

Year 

True Cash 

Value 

Assessed 

Value 

Taxable 

Value 

2026 

14. Petitioner contends the values for tax year 2026 are no more than the following:

Tax 

Year 

True Cash 

Value 

State Equalized

Value 

Taxable 

Value 

2026 

15. The values in contention for tax year 2026 are:

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026

Page 3

MTT Docket No. 26-_____

_-TT 

Page 3 of 3 

16. The 2026 assessments imposed on the subject property and the taxes to be levied and

collected are invalid because:

(a) The assessment, including state equalized and/or taxable value, exceeds the amount

permitted by the Michigan Constitution and applicable statutes;

(b) The assessment, including state equalized and/or taxable value, is at a higher

percentage of true cash value than permissible under the Michigan Constitution and

applicable statutes;

(c) The assessment is based on the misapplication of valuation principles, and

(d)

WHEREFORE, Petitioner respectfully requests this honorable Tribunal hear this case and 

enter an order reducing the 2026 true cash, state equalized and taxable values and direct 

Respondent to refund to Petitioner any excess taxes, fees, and penalties paid, plus interest and 

costs, and all other relief to which it is entitled under Michigan law and as is appropriate under 

the circumstances. 

Respectfully submitted, 

DuCharme, McMillen & Associates, Inc. 

Dated: __________ ___, 2026

By: 

______________________________

Michelle (Mikki) M. Silvey (P69494)

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

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

Agree Limited Partnership

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

32301 Woodward Ave

City or Town

Royal Oak

State

Michigan

ZIP Code

48073

Telephone Number

9174887825

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

msilvey@dmainc.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Michelle (Mikki)

M.I.

M

Last Name

Silvey

Firm Name (if any)

DuCharme, McMillen & Associates

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

9229 Delegates Row, Ste 375

City or Town

Indianapolis

State

Indiana

ZIP Code

46240

Telephone Number

917-488-7825

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

msilvey@dmainc.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]

21700 21 Mile Rd

Macomb

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48044

Taxing Authority (City or Township)

Township Of Macomb (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:

20-08-34-228-002

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:

582000

Current Taxable Value as established by the Board of Review:

530173

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

770000

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

385000

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

385000

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.

Page 3

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/ Michelle (Mikki) M. Silvey

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051685661568

Supporting Waiver Documents:

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