Michigan

Artic Ice Arena LLC Petitioner Vs. City Of Chelsea Respondent

Petitioner: Artic Ice Arena LLC
Respondent: City Of Chelsea

Case overview

Docket number: 26-001283-TT
Status: Ready Schedule
CaseType: ET Property
Division: ET
County: Washtenaw
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	08/24/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/13/2026	Not recorded	Download
3	Petition has been verified	PET	1	08/01/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	08/01/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/22/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Respondent_Answer_26-001283.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

ARTIC Ice Arena LLC, 

 Petitioner, 

vs. 

City of Chelsea, 

 Respondent. 

MTT Docket No. 26-001283 

Tax ID# 06-06-13-381-002 

 

Sarah R. Belloli 

Ryan, LLC 

101 West Big Beaver, Suite 945 

Troy, MI 48084 

(313) 230-0104 

Authorized Representative for Petitioner 

Aaron Powers 

WCA ASSESSING 

38110 Executive Dr., Ste. 200 

Westland, MI 48185 

(734) 331-3980 

Authorized Representative for 

Respondent 

 

RESPONDENT'S ANSWER TO PETITION 

 

NOW COMES the Respondent, City of Chelsea, by and through its Representative, WCA Assessing, and 

in answer to the Petition filed herein, states as follows: 

1. Admits. 

2. Admits. 

3. Not applicable. 

4. Not applicable. 

5. Not applicable. 

6. Admits. 

7. Admits. 

8. Not applicable. 

9. Not applicable. 

10. Admits. 

11. Admits.

Page 2

12. Admits. 

13. Admits. 

14. Admits. 

15. Not applicable. 

 

16. Admits. Respondent established the following values for the Subject Property for the 2026 tax year: 

Tax 

Year 

Parcel ID 

True Cash 

Value 

Assessed 

Value 

Taxable Value 

2026 

06-06-13-381-002 

$3,721,600 

$1,860,800 

$1,860,800 

2026 

Totals 

 

$3,721,600 

$1,860,800 

$1,860,800 

 

17. Denies. 

 

18. Denies. Respondent believes the amount in dispute is zero dollars: 

Tax 

Year 

Parcel ID 

True Cash 

Value 

Assessed 

Value 

Taxable Value 

2026 

06-06-13-381-002 

$0 

$0 

$0 

2026 

Totals 

 

$0 

$0 

$0 

 

19. Denies. 

 

20. Denies. 

WHEREFORE, Respondent, City of Chelsea, asserts that the case lacks merit and requests the Tribunal 

dismiss the Petition, affirm Respondent's assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and representation fees. 

Dated: August 24, 2026 

 

Respectfully Submitted, 

 

WCA Assessing 

 

 

_____________________________ 

 

Aaron P. Powers 

Representative for Respondent 

38110 Executive Drive, Ste. 200 

Westland, Michigan 48185 

734-331-3980

Page 3

PROOF OF SERVICE 

The undersigned, being first duly sworn, deposes and says that she, Haley B. Johnson, placed in the 

United States Mail, postage prepaid, a copy of the following, properly addressed: 

DATE: 

August 24, 2026 

 

DOCUMENT: 

Respondent's Answer to Petition 

 

ADDRESSEE(S): 

Sarah R. Belloli 

Ryan, LLC 

101 West Big Beaver, Suite 945 

Troy, MI 48084 

 

/s/Haley B. Johnson_________ 

 Haley B. Johnson 

August 24, 2026

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EntireTribunalCaseISAnswer.pdfRead complete document text →

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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. 26-001283

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Chelsea (WASHTENAW)

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

Aaron

M.I.

P

Last Name

Powers

Firm Name (if any)

WCA Assessing

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

38110 Executive Dr.

STE 200

City or Town

Westland

State

 Michigan

ZIP Code

48185

Telephone Number

7343313980

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

MTTappeals@wcaassessing.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Aaron P Powers

/s/

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26-001283.pdfRead complete document text →

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Page 1

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Tel. (313) 230-0104 

Fax (313) 230-0114 

Tuly 13, 2026 

RECEIVED 

State of Michigan Treasurer 

JUL 1:5 2026 

Treasury Building, 430 West Allegan Street 

Lansing, 

MI 

48922 

ansing, 

89 

MICHIGAN T/4» TRIBUNAL 

Re: ARTIC ICE ARENA LLC v City of Chelsea 

MTT Docket No.: 26-001283 

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 

Chelsea School District 

Washtenaw County Equalization Director 

Washtenaw County Clerk 

City of Chelsea Assessor 

City of Chelsea Clerk 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

ARTIC ICE ARENA LLC, 

MTT Docket No.: 26-001283 

Petitioner, 

v 

City of Chelsea, 

Respondent. 

Proof of Service 

Joan Kleiner, being duly sworn, deposes and says that on July 13, 2026, she served a copy of the Petition with noted 

docket number relative to the above-captioned matter upon the following parties as required by the Tribunal’s 

service rules: 

VIA CERTIFIED MAIL 

City of Chelsea Assessor: 

City of Chelsea Assessor, 305 S. Main St. Suite 100, Chelsea, MI 48118 

City of Chelsea Clerk: 

City of Chelsea Clerk, 305 S. Main St. Suite 100, Chelsea, MI 48118 

VIA FIRST-CLASS MAIL. 

‘Washtenaw County Equalization Director: 

Washtenaw County Equalization Director, 200 N Main St, Suite 210, Ann Arbor, MI 48104 

Washtenaw County Clerk: 

‘Washtenaw County Clerk, 200 N Main St, Ann Arbor, MI 48104 

Chelsea School District — School Board Secretary: 

Chelsea Schoo District, 500 Washington St. Chelsea, MI 48118 

Treasurer of the State of Michigan: 

State of Michigan Treasurer, Treasury Building, 430 West Allegan Street, Lansing, MI 48922 

With proper postage affixed thereto. Proof of service submitted within 45 days afer issuance of the notice of docket number as 

required by the Tribunal’s service rules. 

/s/ Joan Kleiner 

Joan Kleiner 

July 13, 2026

Page 3

101 West Big Beaver Road 

Suite 945 

Ryan )) 

Troy, Michigan 48084 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

R €Ceiveq 

JL 15 ggg 

LAR

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MTT_ET_Petition_ARTIC ICE ARENA LLC_TY2026.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND

REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

ARTIC ICE ARENA LLC,

Petitioner(s)

City of Chelsea,

Respondent(s)

MICHIGAN TAX TRIBUNAL

MTT Docket No.

ENTIRE TRIBUNAL PROPERTY TAX PETITION

1. Property Parcel No: 06-06-13-381-002

2. The property identified above is ☑ 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 noncontiguous parcel.)

N/A

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.)

N/A

5. If parcels of personal property are under appeal, when were the personal property statements filed by

parcel number (attach additional page if necessary):

N/A

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.

No protest to the Board of Review was required.

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

Page 2

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):

N/A

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):

N/A

10. The property or properties at issue are located in Washtenaw County. The property’s address is:

501 Coliseum Dr, Chelsea, MI 48118

11. The assessment or assessments at issue were established by the (applicable local governmental unit):

City of Chelsea

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

1150 STREET STE 150, OMAHA, NE 68137

13. This appeal involves issues relating to the (check all that are applicable):

☑ 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: 2026

Page 3

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):

N/A

16. The values for the property identified above as established by Respondent’s Board of Review are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

$3,721,600

$1,860,800

17. Petitioner contends that the values for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

$3,125,000

$1,562,500

18. The values in dispute for the property identified above are:

Tax Year

True Cash Value

State Equalized Value

Taxable Value

2026

$596,600

$298,300

19. Petitioner requests the following relief (attach additional page if necessary):

Petitioner respectfully requests that the Michigan Tax Tribunal enter an order: (a) reducing the 2026

True Cash Value, State Equalized Value, and Taxable Value of the subject property to the values set

forth in paragraph 17 above; (b) directing Respondent to refund to Petitioner all taxes paid in excess

of those properly owed, plus statutory interest; and (c) granting such other and further relief as is just

and equitable.

20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach

additional page if necessary):

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 based on improper or inaccurate valuation methodology, including but not

limited to the use of non-representative data, failure to account for relevant property characteristics,

and/or application of incorrect assumptions. As a result, the assessment is not uniform with

comparable properties and results in an excessive and unlawful tax burden.

Page 4

MTT Docket No. ____________________ 

Page 4 of 4 

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

/s/ Sarah R. Belloli 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Sarah R. Belloli 

Email Address: 

Sarah.Belloli@Ryan.com 

Matthew.Dingman@Ryan.com 

Joan.Kleiner@Ryan.com 

Mailing Address: 

101 West Big Beaver, Suite 945 

Troy, Michigan 48084 

Telephone Number: 

(313) 230-0104 

Date: 

2026-05-22

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EntireTribunalCaseISPetition.pdfRead complete document text →

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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 - 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

ARTIC ICE ARENA 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

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)

Ryan LLC

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

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

sarah.belloli@ryan.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]

501 Coliseum Dr

Chelsea

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48118

Taxing Authority (City or Township)

City Of Chelsea (WASHTENAW) 

County

Washtenaw

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:

06-06-13-381-002

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:

1860800

Current Taxable Value as established by the Board of Review:

1860800

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

3125000

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

1562500

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.

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/ Sarah R. Belloli

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286585216

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-01_09-40-38.pdfRead complete document text →

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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

Artic Ice Arena LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001283

City Of Chelsea,

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 1, 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.