Record Finder / 26-001486-TT
Michigan
Align Realty LLC Petitioner Vs. Township Of Allendale Respondent
- Petitioner
- Align Realty LLC
- Respondent
- Township Of Allendale
Case overview
- Docket number
- 26-001486-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Answer was received. | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| 5 | Appearance | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 08/14/2026 | 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 | 08/14/2026 | Not recorded | Download |
| 2 | Proof of service of petition was received. | Not recorded | Not recorded | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Respondent's Answer to Petition and Affirmative Defenses with PoS - 8-18-26 (1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ALIGN REALTY LLC, Petitioner, Docket No. 26-001486 Parcel No. 70-09-25-200-070 v. TOWNSHIP OF ALLENDALE, Respondent. Colliers International By: Joshua T. Shillair, Esq. (P72674) Representative for Petitioner 400 W. 4" Street, Suite 350 Royal Oak, Michigan 48067 Bradley J. Fisher (P64608) SCHOLTEN FANT Attorneys for Respondent 100 N. Third St. PO BOX 454 Phone: (248) 226-1632 Joshua shillair@colliers.com Karen.cameron@colliers.com Grand Haven, MI 49417 Phone: (616) 842-3030 bfisher@scholtenfant.com RESPONDENT’S ANSWER TO PETITIONER’S ENTIRE TRIBUNAL PROPERTY TAX PETITION NOW COMES the Respondent, ALLENDALE CHARTER TOWNSHIP, by and through its attorneys, SCHOLTEN FANT, and for its Answer to Petitioner’s Entire Tribunal Property Tax Petition states as follows: Admitted upon information and belief. Admitted upon information and belief. Admitted upon information and belief. Admitted upon information and belief. Admitted upon information and belief. Admitted upon information and belief. AE Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. 8. Admitted upon information and belief.
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9. Admitted upon information and belief. 10. Denied as untrue, including all individual subparts. 11. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. 12. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. 13. Neither admitted nor denied for lack of sufficient knowledge or information as to form a belief, and therefore leaves the Petitioner to its proofs. WHEREFORE, Respondent respectfully requests that the Tribunal deny Petitioners requested relief, affirm the assessments made by Respondent’s Assessor, award Respondent its costs and attorney’s fees in responding to this action and award such further relief that it deems appropriate under the circumstances. Respectfully submitted, HOLTEN FANT Dated: August 18, 2026 By: BradleyNl. Fisher (P64608) Attorneys for Respondent, Allendale Twp. AFFIRMATIVE DEFENSES TO PETITIONER’S PETITION NOW COMES the Respondent, TOWNSHIP OF ALLENDALE, by and through its attorneys, SCHOLTEN FANT, and states that it may rely on one or all of the following affirmative defenses: 8 The appropriate methods of assessing the Subject Property were used and those methods conform to the methods used to assess similarly situated property in the State. 2. Petitioner has failed to state a claim upon which relief can be granted. 3 Petitioner may not be a proper party-in-interest. 4. Petitioner may not have standing to appeal. 5 The Tribunal may lack subject matter jurisdiction over this appeal.
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6. Petitioner may have failed to comply with state property tax law by, inter alia, failing to report or failing to report completely its assessable property such that its property taxes were delinquent or underpaid, such that Petitioner is precluded from appealing its property values, and, such that Respondent should be awarded damages. 7. Respondent reserves the right to add additional affirmative defenses as they become known to it through discovery in this matter. WHEREFORE, Respondent requests that the Tribunal affirm the 2025 assessed and taxable values as determined by Respondent, to dismiss the Petition, and award Respondent costs, attorney fees and any other relief that the Tribunal determines is fair, just and equitable. Res submitted, SCGHOLTEN FANT BradlkyJ. Fisher (P64608) Attorneys for t, Allendale Twp. Dated: August 18, 2026 By:
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ALIGN REALTY LLC, Petitioner, Docket No. 26-001486 Parcel No. 70-09-25-200-070 v. TOWNSHIP OF ALLENDALE, Respondent. Colliers International By: Joshua T. Shillair, Esq. (P72674) Bradley J. Fisher (P64608) Representative for Petitioner SCHOLTEN FANT 400 W. 4 Street, Suite 350 Attorneys for Respondent Royal Oak, Michigan 48067 100 N. Third St. PO BOX 454 Phone: (248) 226-1632 Grand Haven, MI 49417 Joshua.shillair@colliers.com Phone: (616) 842-3030 Karen.cameron@colliers.com bfisher@scholtenfant.com PROOF OF SERVICE The undersigned certifies that a copy of the Appearance and Respondent's Answer to Property Tax Petition and Affirmative Defenses to Petitioner's Property Tax Petition was e-filed with the Michigan Tax Tribunal and served upon all parties and/or attorneys of record to this action to their addresses as disclosed by the pleadings, on August 18, 2026, via email and U.S. Mail First Class, from Grand Haven, Michigan, with postage thereon fully prepaid. Dated: August 18, 2026 befly Tapp Legal Assistant to Bradley J. Fisher
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Appearance - 8-18-26 (1).pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ALIGN REALTY LLC, Petitioner, V. TOWNSHIP OF ALLENDALE, Respondent. Docket No. 26-001486 Parcel No. 70-09-25-200-070 Colliers International By: Joshua T. Shillair, Esq. (P72674) Representative for Petitioner 400 W. 4 Street, Suite 350 Royal Oak, Michigan 48067 Phone: (248) 226-1632 Joshua.shillair@colliers.com Karen.cameron(@colliers.com Bradley J. Fisher (P64608) SCHOLTEN FANT Attorneys for Respondent 100 N. Third St. PO BOX 454 Grand Haven, MI 49417 Phone: (616) 842-3030 bfisher@scholtenfant.com PLEASE ENTER THE APPEARANCE of the law fi record for the above-named Respondent, Allendale Charte Dated: August 18, 2026 APPEARANCE ownship, in the above cause. of Scholten Fant, as attorneys of Bradley J. Fisher (P64608) Attorneys for Respondent
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001486 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Appearance Attachment File Name: Appearance - 8-18-26 (1) Document Type: Response to Order - Answer Attachment File Name: Respondent's Answer to Petition and Affirmative Defenses with PoS - 8- 18-26 (1) Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ALIGNREALTYLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALIGN REALTY LLC, Petitioner, v MTT Docket No. Allendale 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 Allendale Township Assessing Office 6676 Lake Michigan Drive PO Box 539 Allendale, MI 49401 (616) 895-6295 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, ALIGN REALTY LLC, has the legal residence or principal office address of 2540 VILLAGE COMMON DRIVE,ERIE, PA 16506. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 70-09-25-200-070. 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 Ottawa County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 2 of 5 3. Respondent, Allendale Township of Ottawa 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: 5180 LAKE MICHIGAN DR, ALLENDALE, MI 49401 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 70-09-25-200- 070 $879,200.00 $439,600.00 $439,600.00 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 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 70-09-25-200- 070 $634,400.00 $317,200.00 $317,200.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 70-09-25-200-070 $122,400.00 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALIGN REALTY LLC, Petitioner, v MTT
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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 ALIGN REALTY LLC Home Address (No., Street, P.O. Box or Rural Route) 2540 VILLAGE COMMON DRIVE,ERIE, PA 16506. 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada City or Town ERIE State Pennsylvania ZIP Code 16506 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] 5180 LAKE MICHIGAN DR ALLENDALE
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49401 Taxing Authority (City or Township) Township Of Allendale (OTTAWA) County Ottawa 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: 70-09-25-200-070 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: 439600 Current Taxable Value as established by the Board of Review: 439600 What do you believe is the fair market value (also known as True Cash Value)? 634400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 317200 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: 26052686980232 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-14_11-59-36.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 ALIGN REALTY LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001486 Township Of Allendale, 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 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
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POS_ALIGN_REALTY_LLC_26-001486.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ALIGN REALTY LLC v Allendale Parcel Number: 70-09-25-200-070 MTT Docket No.: 26-001486 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALIGN REALTY LLC, Petitioner, v MTT Docket No. 26-001486 ALLENDALE, 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 Allendale Township Assessing Office 6676 Lake Michigan Drive PO Box 539 Allendale, MI 49401 (616) 895-6295 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 8/6/2026, 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 8/6/2026, 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 ALIGN REALTY LLC v Allendale Parcel Number: 70-09-25-200-070 MTT Docket No.: 26-001486 Page 2 of 2 By Certified Mail Assessor’s Office Allendale Township Assessing Office 6676 Lake Michigan Drive PO Box 539 Allendale, MI 49401 Office of the City/Township Clerk Township Clerk Allendale Township 6676 Lake Michigan Drive PO Box 539 Allendale, MI 49401 By First Class Mail Director of Equalization Ottawa County Equalization Director 12220 Fillmore Street West Olive, MI 49460 County Clerk’s Office Ottawa County Clerk’s Office 12220 Fillmore Street West Olive, MI 49460 Secretary of the School Board Allendale Public Schools 10505 Learning Lane Allendale, MI 49401 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001486 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_ALIGN_REALTY_LLC_26-001486 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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ALIGNREALTYLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALIGN REALTY LLC, Petitioner, v MTT Docket No. Allendale 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 Allendale Township Assessing Office 6676 Lake Michigan Drive PO Box 539 Allendale, MI 49401 (616) 895-6295 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, ALIGN REALTY LLC, has the legal residence or principal office address of 2540 VILLAGE COMMON DRIVE,ERIE, PA 16506. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 70-09-25-200-070. 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 Ottawa County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 2 of 5 3. Respondent, Allendale Township of Ottawa 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: 5180 LAKE MICHIGAN DR, ALLENDALE, MI 49401 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 70-09-25-200- 070 $879,200.00 $439,600.00 $439,600.00 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 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 70-09-25-200- 070 $634,400.00 $317,200.00 $317,200.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 70-09-25-200-070 $122,400.00 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 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 ALIGN REALTY LLC v Allendale Township Parcel Number: 70-09-25-200-070 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ALIGN REALTY LLC, Petitioner, v MTT
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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 ALIGN REALTY LLC Home Address (No., Street, P.O. Box or Rural Route) 2540 VILLAGE COMMON DRIVE,ERIE, PA 16506. 130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada City or Town ERIE State Pennsylvania ZIP Code 16506 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] 5180 LAKE MICHIGAN DR ALLENDALE
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 49401 Taxing Authority (City or Township) Township Of Allendale (OTTAWA) County Ottawa 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: 70-09-25-200-070 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: 439600 Current Taxable Value as established by the Board of Review: 439600 What do you believe is the fair market value (also known as True Cash Value)? 634400 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 317200 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: 26052686980232 Supporting Waiver Documents:
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