American House Petoskey LLC, Petitioner Vs. Township Of Bear Creek, Respondent
- Petitioner
- American House Petoskey LLC
- Respondent
- Township Of Bear Creek
Case overview
- Docket number
- 25-001962-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Emmet
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 11/18/2025 | Not recorded | Download |
| 8 | Motion to Withdraw Appeal was received. | PET | Not recorded | 11/18/2025 | $0.00 | Download |
| 7 | Answer was received | RESP | Not recorded | 07/18/2025 | Not recorded | Download |
| 6 | Documentation | PET | Not recorded | 07/08/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 06/30/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/04/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/04/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/30/2025 | $600.00 | Download |
Documents
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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 American House Petoskey LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001962 Township Of Bear Creek, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 18, 2025 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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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 American House Petoskey LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001962 Township Of Bear Creek, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 18, 2025 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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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 American House Petoskey LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001962 Township Of Bear Creek, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: November 18, 2025 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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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL American House Petoskey LLC, Petitioner, v Township of Bear Creek, Respondent, MTT Docket No. 25-001962-TT Parcel: 01-19-04-100-054 SARAH R. BELLOLI Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 (313) 230-0104 sarah.belloli@ryan.com JOEL D. WURSTER (P48708) Joel D. Wurster, PLC Representatives for Respondent P.O. Box 2450 Petoskey, MI 49770 (231) 347-4988 joel@jdwurster.com JOINT MOTION TO WITHDRAW Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. /Is/l Sarah R. Belloli Sarah R. Belloli Ryan, LLC Representatives for Petitioner 101 W. Big Beaver Road, Suite 945 Troy, MI 48084 Dated: November 17, 2025 Po 5 Joel D. Wurster (P48708) Joel D. Wurster, PLC Representatives for Respondent P.O. Box 2450 Petoskey, MI 49770 Dated: November 1g 2025
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RECEIVED JUL 222025 JOEL D. WURSTER, PLC UNAL ATTORNEY MICHIGAN TAX TRIE WRIGHT CYCLE CO. BUILDING FACSIMILE (231) 347-4989 214 1/2 PARK AVENUE « P.O. BOX 2450 TELEPHONE (231) 347-4988 PETOSKEY, MICHIGAN 49770 July 16, 2025 Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: American House Petoskey LLC v Bear Creek Township MTT Docket No. 25-001962 Dear Tribunal Clerk: Enclosed for filing are Respondent's Answer and Affirmative Defenses and a Proof of Mailing. Thank you for your assistance in this regard. Sincerely, Joel D. Wurster enc. c: Sarah Belloli (each w/enc.) Dennis Keiser, Supervisor/Assessor Bear Creek Township
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL American House Petoskey LLC, Petitioner, v Bear Creek Township, Respondent. MTT Docket No. 25-001962 Answer and Affirmative Defenses Joel D. Wurster (P48708) Joel D. Wurster, PLC Attorney for respondent P.O. Box 2450 Petoskey, MI 49770 (231) 347-4988 joel @jdwurster.com Sarah R. Belloli Ryan, LLC Petitioner’s representative 101 West Big Beaver, Suite 945 Troy, MI 48084 (313) 230-0104 Sarah.Belloli@Ryan.com ANSWER Bear Creek Township, (“BCT”) through its attorney, states as follows for its answer to the petition in this case: 1. No contest. 2. No contest. 3. No allegation made; not applicable. 4. No allegation made; not applicable. 5. No allegation made; not applicable. 6. No contest.
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10. No contest. 11. No contest. 12. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations of this paragraph. 13. Respondent admits that the appeal involves issues related only to the property’s true cash and taxable values and that there is no dispute as to the value of an addition or loss. 14. No contest. 15. No allegation made; not applicable. 16. No contest. 17. Petitioner’s contentions of value are disputed and denied as untrue. 18. No contest as to the values in dispute for the subject property. 19. Bear Creek Township requests that petitioner’s appeal be denied and that the township be awarded its costs in responding to this appeal. 20. The allegations of this paragraph, including all subparagraphs, are disputed and denied as untrue. Dated: July 16 , 2025 Joel D. Wurster (P48708) Joel D. Wurster, PLC Attorney for Bear Creek Township
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AFFIRMATIVE DEFENSES Bear Creek Township states as follows for its affirmative defenses: 1. Petitioner's claim should be dismissed for the reason that it fails to state a claim upon which relief can be granted. 2. Petitioner’s claims should be barred and dismissed to the extent that the filing or service of its petition or the pursuit of its appeal is untimely. 3. Petitioner’s claims should be barred and dismissed to the extent that the service of its petition was improper or incomplete. 4. Petitioner’s claims should be barred and dismissed to the extent it is not a proper party in interest. 5. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrongful principles, or illegality on the part of respondent or its representatives. 6. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in respondent’s taxing unit for the year at issue. 7. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of petitioner's property, as well as all others, to arrive at the respective assessments appearing on the roll, and also fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper.
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9. Petitioner is asking the Tribunal to grant an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in respondent’s taxing unit. 10. Petitioner seeks by petition to challenge the process of county and state equalization as to which it has no legal standing and cannot maintain a cause of action. 11. A decrease in the value of petitioner’s propetty is a result of its own intentional acts and/or negligence and cannot be allowed to reduce petitioner’s otherwise equitable tax burden. 12. Respondent has properly and lawfully assessed the subject property and established its taxable value in accordance with statutory and constitutional requirements. 13. Respondent reserves the right to amend its affirmative defenses during the course of this case. Dated: July 16, 2025 Joel D. Wurster (P48708) Joel D, Wurster, PLC Attorney for Bear Creek Township P.O. Box 2450 Petoskey, MI 49770 (231) 347-4988 joel@jdwurster.com
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL American House Petoskey LLC, Petitioner, v MTT Docket No. 25-001962 Bear Creek Township, Answer and Affirmative Defenses Respondent. Joel D. Wurster (P48708) Sarah R. Belloli Joel D. Wurster, PLC Ryan, LL.C Attorney for respondent Petitioner’s representative P.O. Box 2450 101 West Big Beaver, Suite 945 Petoskey, MI 49770 Troy, MI 48084 (231) 347-4988 (313) 230-0104 joel @jdwurster.com Sarah. Belloli@Ryan.com PROOF OF MAILING On the date below, I sent by first class mail a copy of respondent’s Answer and Affirmative Defenses and this Proof of Mailing to: Sarah R. Belloli Ryan, LLC 101 West Big Beaver, Suite 945 Troy, M148084 I declare that the statements above are true to the best of my information, knowledge, and belief. Dated: July 16. 2025 Joel D. Wurster
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JOEL D. WURSTER, PLC ATTORNEY" PO. Box 2450 * 214 % PARK AVENUE PETOSKEY, MICHIGAN 49770 FOREVER Clerk Michigan Tax Terhonal P.0. Box 30232 Lansing, MT Hg909 i leeds yyy Typed fang psd digg pois]
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June 27, 2025 Re: AMERICAN HOUSE PETOSKEY LLC v BEAR CREEK TOWNSHIP MOAHR Docket No.: 25-001962 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Emmet County Equalization Director Emmet County Clerk BEAR CREEK TOWNSHIP Assessor Bear Creek Township Clerk Enclosures 101 West Big Beaver Suite 945 Troy, Michigan 48084 Tel. 313.230.0104 Fax 313.230.0114 www.ryan.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFARIS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL AMERICAN HOUSE PETOSKEY LLC Petitioner, v MOAHR Docket No.: 25-001962 BEAR CREEK TOWNSHIP Respondent, Proof of Service Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 , she served a copy of the Petition relative to the above-captioned matter, via first class mail, upon: State of Michigan Treasurer Department of Treasury Treasury Building 430 West Allegan Lansing, MI 48922 PUBLIC SCHOOLS OF PETOSKEY School Board Secretary 1130 Howard Street Petoskey, MI 49770 Emmet County Equalization Director 200 Division St, Suite 180 Petoskey, MI 49770 Emmet County Clerk 200 Division St. Suite 130 Petoskey, MI 49770 and via certified mail, return receipt requested, upon: BEAR CREEK TOWNSHIP Assessor 373 North Division Road Petoskey, MI 49770 Bear Creek Township Clerk 373 North Division Road Petoskey, MI 49770 With proper postage affixed thereto. __________________________ Joan Kleiner June 27, 2025
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR AMERICAN HOUSE PETOSKEY LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. BEAR CREEK TOWNSHIP , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 01-19-04-100-054 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial- Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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 25-001962
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 2000 E MITCHELL RD 11. The assessment or assessments at issue were established by the (applicable local governmental unit): BEAR CREEK TOWNSHIP 12. Petitioner’s legal residence or principal office address is: 309 N WATER ST SUITE 500 Milwaukee, WI 53202 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025 25-001962
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. 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 2025 $4,800,800.00 $2,400,400 $1,818,684 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $3,170,000 $1,585,000 $1,585,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $1,630,800 $815,400.00 $233,684.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the
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MTT
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101 West Big Beaver Suite 945 Troy, Michigan 48084 Ryan:) Tel, 313.230.0104 nnovetive Solutions Fax 313.230.0114 to Taxing Problems, www .ryan.com RECEIVED 25 June 27,2025 JUN B00 . UNAL Re: AMERICAN HOUSE PETOSKEY LLC v BEAR CREEK TOWNSHICHIGAN TAX TRIB MOAHR Docket No.: 25-001962 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, habs B. BIE Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Emmet County Equalization Director Emmet County Clerk BEAR CREEK TOWNSHIP Assessor Bear Creek Township Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFARIS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL AMERICAN HOUSE PETOSKEY LLC Petitioner, v MOAHR Docket No.: 25-001962 BEAR CREEK TOWNSHIP Respondent, Proof of Service Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 , she served a copy of the Petition relative to the above-captioned matter, via first class mail, upon: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Department of Treasury School Board Secretary Treasury Building 1130 Howard Street 430 West Allegan Petoskey, MI 49770 Lansing, MI 48922 Emmet County Equalization Director Emmet County Clerk 200 Division St, Suite 180 200 Division St. Suite 130 Petoskey, MI 49770 Petoskey, MI 49770 and via certified mail, return receipt requested, upon: BEAR CREEK TOWNSHIP Assessor Bear Creek Township Clerk 373 North Division Road 373 North Division Road Petoskey, MI 49770 Petoskey, MI 49770 With proper postage affixed thereto. Yan Kleiner
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR AMERICAN HOUSE PETOSKEY LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. BEAR CREEK TOWNSHIP , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 01-19-04-100-054 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial- Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 2000 E MITCHELL RD 11. The assessment or assessments at issue were established by the (applicable local governmental unit): BEAR CREEK TOWNSHIP 12. Petitioner’s legal residence or principal office address is: 309 N WATER ST SUITE 500 Milwaukee, WI 53202 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. 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 2025 $4,800,800.00 $2,400,400 $1,818,684 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $3,170,000 $1,585,000 $1,585,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $1,630,800 $815,400.00 $233,684.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2025 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.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: Sarah.Belloli@Ryan.com Mailing Address: Sarah R. Belloli 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (313)230-0104 Date: 5/30/2025 CC: Joan.Kleiner@ryan.com CC: Rob.Unkle@ryan.com
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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 American House Petoskey LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001962 Township Of Bear Creek, 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 4, 2025 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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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR AMERICAN HOUSE PETOSKEY LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. BEAR CREEK TOWNSHIP , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 01-19-04-100-054 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 201 Commercial- Improved 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 2000 E MITCHELL RD 11. The assessment or assessments at issue were established by the (applicable local governmental unit): BEAR CREEK TOWNSHIP 12. Petitioner’s legal residence or principal office address is: 309 N WATER ST SUITE 500 Milwaukee, WI 53202 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. 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 2025 $4,800,800.00 $2,400,400 $1,818,684 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $3,170,000 $1,585,000 $1,585,000 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $1,630,800 $815,400.00 $233,684.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2025 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.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: Sarah.Belloli@Ryan.com Mailing Address: Sarah R. Belloli 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (313)230-0104 Date: 5/30/2025 CC: Joan.Kleiner@ryan.com CC: Rob.Unkle@ryan.com
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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 AMERICAN HOUSE PETOSKEY LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 101 West Big Beaver Road Suite 945 City or Town Troy State Michigan ZIP Code 48084 Telephone Number 313-230-0104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] Michigan Taxing Authority (City or Township) Township Of Bear Creek (EMMET) County Emmet 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.)
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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: 01-19-04-100-054 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 2400400 Current Taxable Value as established by the Board of Review: 1818684 What do you believe is the fair market value (also known as True Cash Value)? 3170000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 1585000 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?
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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/ Sarah Belloli
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