Assembly Solar I LLC Petitioner Vs. Township Of Hazelton Respondent
- Petitioner
- Assembly Solar I LLC
- Respondent
- Township Of Hazelton
Case overview
- Docket number
- 26-001442-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Shiawassee
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Proof of Service of Misc Documents was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/12/2026 | 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 | 08/12/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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Page 1
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ ASSEMBLY SOLAR I, LLC, Petitioner, v. HAZELTON TOWNSHIP, Respondent. MTT Docket No. 26-001442 Parcel ID No. 004-59-111-000 ______________________________________________________________________________ Ryan M. Shannon (P74535) DICKINSON WRIGHT PLLC Attorneys for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com ______________________________________________________________________________ PROOF OF SERVICE On October 8, 2026, I served a copy of Respondent’s Answer and Affirmative Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof of Service, upon the parties of record at their last known business address, by first class U.S. mail, postage prepaid. I declare that the statements above are true to the best of my information, knowledge, and belief. Date: October 8, 2026 /s/ Jaclyn R. Folkema Jaclyn R. Folkema – Legal Assistant 36399:00002:203133145-1
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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: 26-001442 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Proof of Service: Misc Documents Attachment File Name: 26-001442 POS - Respondent's Answers and Affirmative Defenses Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL ______________________ ASSEMBLY SOLAR I, LLC, Petitioner, v. HAZELTON TOWNSHIP, Respondent. MTT Docket No. 26-001442 Parcel ID No. 004-59-111-000 ______________________________________________________________________________ Ryan M. Shannon (P74535) DICKINSON WRIGHT PLLC Attorneys for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com Thomas K. Dillon (P81136) FOSTER SWIFT COLLINS & SMITH, P.C. Attorneys for Respondent 1700 East Beltline Avenue NE, Suite 200 Grand Rapids, MI 49525 (616) 726-2258 tdillon@fosterswift.com ______________________________________________________________________________ RESPONDENT’S ANSWERS & AFFIRMATIVE DEFENSES TO ENTIRE TRIBUNAL PROPERTY TAX PETITION Respondent, Hazelton Township, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 1. This Petition concerns the 2026 values for the following parcel number (the “Subject Property”): 004-59-111-000 ANSWER: Respondent admits the allegation contained in paragraph 1 of the Petition. 2. The Subject Property is industrial personal property located in the following Township (the “Respondent”): Hazelton Twp. ANSWER: Respondent admits the allegation contained in paragraph 2 of the Petition.
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3. The personal property statement for the Subject Property was filed with the local assessor on or before February 20, 2026. ANSWER: Respondent admits the allegation contained in paragraph 3 of the Petition. 4. The assessment at issue was protested to the local board of review. The Tribunal has jurisdiction regardless as the property is classified as industrial personal property and a statement of assessable property was filed under section 19 of the general property tax act prior to the commencement of the board of review for the year involved. See MCL 205.735a(4)(b). ANSWER: Paragraph 4 contains conclusions of law to which no response is required. To the extent that a response is required, Respondent neither admits nor denies the allegations, but leaves Petitioner to its proofs. 5. The Subject Property is located in the following County: Shiawassee ANSWER: Respondent admits the allegation contained in paragraph 5 of the Petition. 6. The parcel or parcels of real property with which the Subject Property is associated is/are: 004-35-200-001-02 (10900 E. Juddville Rd., New Lothrop, MI 48460) ANSWER: Respondent admits the allegation contained in paragraph 6 of the Petition. 7. Petitioner is a party in interest with respect to the Subject Property. ANSWER: Paragraph 7 contains a legal conclusion to which no response is required. To the extent that a response is required, Respondent neither admits nor denies the allegations, but leaves Petitioner to its proofs. 8. Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 10017. ANSWER: Respondent is without sufficient knowledge or information to form a belief as to the truth of the allegation of paragraph 8 of the Petition and, therefore, neither admits nor denies the allegations, but leaves Petitioner to its proofs. 9. This appeal involves issues relating to the Subject Property’s true cash and taxable values, and the uniformity of the Subject Property’s assessment as established by Respondent’s Board of Review.
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ANSWER: Respondent is without sufficient knowledge or information to form a belief as to the truth of the allegations of paragraph 9 of the Petition and, therefore, neither admits nor denies the allegations, but leaves Petitioner to its proofs. 10. Respondent’s Board of Review established the following values for Subject Property for the 2026 tax year: a. True Cash Value: $18,505,800 b. Assessed and Taxable Values: $9,252,900 ANSWER: Respondent admits the allegation contained in paragraph 10 of the Petition. 11. Petitioner contends that the 2026 values for the Subject Property should be as follows: a. True Cash Value: $12,200,000 b. State Equalized and Taxable Values: $6,100,000 ANSWER: Respondent denies the allegation contained in paragraph 11 of the Petition as being untrue and erroneous. 12. The values in dispute for the 2026 tax year are thus as follows: a. True Cash Value $6,305,800 b. State Equalized and Taxable Values $3,152,900 ANSWER: Respondent admits that Petitioner’s calculations of the amounts in dispute are correct but denies that Petitioner’s contended values for the Subject Property are correct. 13. The Subject Property is assessed at more than 50% of its true cash value. Among other things, Respondent has utilized a valuation methodology and depreciation tables that are inconsistent with the actual values and depreciation for the Subject Property. ANSWER: Respondent denies the allegations contained in paragraph 13 of the Petition. AFFIRMATIVE DEFENSES Respondent, Hazelton Township, by and through its attorneys, Foster, Swift, Collins & Smith, P.C., and states that it may rely on one or all of the following Affirmative Defenses:
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1. 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.
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WH
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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 - Respondent MTT DOCKET NO. 26-001442 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government Township Of Hazelton (SHIAWASSEE) 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 Thomas M.I. Last Name Dillon Firm Name (if any) Foster Swift Collins & Smith PC Address (No., Street, P.O. Box or Rural Route) 1700 E. Beltline Ave. NE Suite 200 City or Town Grand Rapids State Michigan ZIP Code 49525 Telephone Number (616) 726-2258 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdillon@fosterswift.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Thomas K. Dillon /s/
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Assembly Solar I, LLC
Petitioner(s)
,
MICHIGAN TAX TRIBUNAL
v
MTT Docket No. 26-001442
Hazelton Township
Respondent(s)
PROOF OF SERVICE FOR PROPERTY TAX PETITION
*To be filed after the Tribunal issues the Notice of Docket Number*
Deirdriu Coffman
states that on A J) y. 20»
he/she
[Name of person serving/mailing petition]
[date of service]
served a copy of the Petition and Notice of Docket No. relative to the above-captioned
matter upon:
1.
Assessor (via certified mail):
Hazelton Twp Assessor. P.O. Box 188. New Lothrop, Michigan 48460-0188
nN
.
City Clerk or Township Supervisor/Clerk (via certified mail):
Hazelton Twp Clerk, P.O. Box 188.
New Lothrop, Michigan 48460-0188
5
County Equalization Director (via first class mail or personal service):
>
County Clerk (via first class mail or personal service):
Shiawassee County Clerk, 208 N. Shiawassee St..
Corunna,
MI, 48817
o
Secretary of the local school board {iia first class mail or personal service):
6.
State Treasurer (via first class mail):
Michigan Department of Treasury, State Treasurer
430 W. Allegan
Joep:
MI 48922
ws
; /
Deirdriu Coffman
[Signature of person ro is seming/mailing copy]
[Print/type name of person serving/mailing copy]
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 48906Page 2
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 Assembly Solar I LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001442 Township Of Hazelton, 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 12, 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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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL DIVISION ASSEMBLY SOLAR I, LLC Petitioner, v. HAZELTON TOWNSHIP, Respondent. ____________________________________/ MTT Docket No. ______________ Parcel No. 004-59-111-000 Ryan M. Shannon (P74535) Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com _____________________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. This Petition concerns the 2026 values for the following parcel number (the “Subject Property”): 004-59-111-000 2. The Subject Property is industrial personal property located in the following Township (the “Respondent”): Hazelton Twp. 3. The personal property statement for the Subject Property was filed with the local assessor on or before February 20, 2026. 4. The assessment at issue was protested to the local board of review. The Tribunal has jurisdiction regardless as the property is classified as industrial personal property and a statement of assessable property was filed under section 19 of the general property tax act prior to the commencement of the board of review for the year involved. See MCL 205.735a(4)(b). 26-001442
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MTT Docket No. ____________ Page 2 5. The Subject Property is located in the following County: Shiawassee 6. The parcel or parcels of real property with which the Subject Property is associated is/are: 004-35-200-001-02 (10900 E. Juddville Rd., New Lothrop, MI 48460) 7. Petitioner is a party in interest with respect to the Subject Property. 8. Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 10017. 9. This appeal involves issues
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MTT
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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: 26-001442 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: 26-001442 POS Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL DIVISION ASSEMBLY SOLAR I, LLC Petitioner, v. HAZELTON TOWNSHIP, Respondent. ____________________________________/ MTT Docket No. ______________ Parcel No. 004-59-111-000 Ryan M. Shannon (P74535) Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com _____________________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. This Petition concerns the 2026 values for the following parcel number (the “Subject Property”): 004-59-111-000 2. The Subject Property is industrial personal property located in the following Township (the “Respondent”): Hazelton Twp. 3. The personal property statement for the Subject Property was filed with the local assessor on or before February 20, 2026. 4. The assessment at issue was protested to the local board of review. The Tribunal has jurisdiction regardless as the property is classified as industrial personal property and a statement of assessable property was filed under section 19 of the general property tax act prior to the commencement of the board of review for the year involved. See MCL 205.735a(4)(b).
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MTT Docket No. ____________ Page 2 5. The Subject Property is located in the following County: Shiawassee 6. The parcel or parcels of real property with which the Subject Property is associated is/are: 004-35-200-001-02 (10900 E. Juddville Rd., New Lothrop, MI 48460) 7. Petitioner is a party in interest with respect to the Subject Property. 8. Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 10017. 9. This appeal involves issues relating to the Subject Property’s true cash and taxable values, and the uniformity of the Subject Property’s assessment as established by Respondent’s Board of Review. 10. Respondent’s Board of Review established the following values for Subject Property for the 2026 tax year: a. True Cash Value: $ 18,505,800 b. Assessed and Taxable Values: $ 9,252,900 11. Petitioner contends that the 2026 values for the Subject Property should be as follows: a. True Cash Value: $ 12,200,000 b. State Equalized and Taxable Values: $ 6,100,000 12. The values in dispute for the 2026 tax year are thus as follows: a. True Cash Value $ 6,305,800 b. State Equalized and Taxable Values $ 3,152,900 13. The Subject Property is assessed at more than 50% of its true cash value. Among other things, Respondent has utilized a valuation methodology and depreciation tables that are inconsistent with the actual values and depreciation for the Subject Property.
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MTT Docket No. ____________ Page 3 WHEREFORE, Petitioner requests that the Tribunal issue an order reducing the values of the Subject Property consistent with Petitioner’s contentions of value in this Petition or to such other figure as is consistent with the valuation presented by the Petitioner at hearing in his matter. Submitted Respectfully, DICKINSON WRIGHT PLLC /s/ Ryan M. Shannon Ryan M. Shannon Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 Dated: May 26, 2026
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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 Assembly Solar I, LLC Home Address (No., Street, P.O. Box or Rural Route) 575 Fifth Ave. 24th Fl. City or Town New York State New York ZIP Code 10017 Telephone Number 5174105443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rshannon@dickinsonwright.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ryan M.I. Last Name Shannon Firm Name (if any) Dickinson Wright PLLC Address (No., Street, P.O. Box or Rural Route) 123 W. Allegan St. Suite 900 City or Town Lansing State Michigan ZIP Code 48933 Telephone Number 5174105443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rshannon@dickinsonwright.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] 10900 E. Juddville Rd. New Lothrop
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48460 Taxing Authority (City or Township) Township Of Hazelton (SHIAWASSEE) County Shiawassee 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: 004-59-111-000 Classification of Property: Personal (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 9252900 Current Taxable Value as established by the Board of Review: 9252900 What do you believe is the fair market value (also known as True Cash Value)? 12200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 6100000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 6100000 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/ Ryan M. Shannon Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686957959 Supporting Waiver 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 Assembly Solar I LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001442 Township Of Hazelton, 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 12, 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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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL DIVISION ASSEMBLY SOLAR I, LLC Petitioner, v. HAZELTON TOWNSHIP, Respondent. ____________________________________/ MTT Docket No. ______________ Parcel No. 004-59-111-000 Ryan M. Shannon (P74535) Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 rshannon@dickinson-wright.com _____________________________________/ ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. This Petition concerns the 2026 values for the following parcel number (the “Subject Property”): 004-59-111-000 2. The Subject Property is industrial personal property located in the following Township (the “Respondent”): Hazelton Twp. 3. The personal property statement for the Subject Property was filed with the local assessor on or before February 20, 2026. 4. The assessment at issue was protested to the local board of review. The Tribunal has jurisdiction regardless as the property is classified as industrial personal property and a statement of assessable property was filed under section 19 of the general property tax act prior to the commencement of the board of review for the year involved. See MCL 205.735a(4)(b).
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MTT Docket No. ____________ Page 2 5. The Subject Property is located in the following County: Shiawassee 6. The parcel or parcels of real property with which the Subject Property is associated is/are: 004-35-200-001-02 (10900 E. Juddville Rd., New Lothrop, MI 48460) 7. Petitioner is a party in interest with respect to the Subject Property. 8. Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 10017. 9. This appeal involves issues relating to the Subject Property’s true cash and taxable values, and the uniformity of the Subject Property’s assessment as established by Respondent’s Board of Review. 10. Respondent’s Board of Review established the following values for Subject Property for the 2026 tax year: a. True Cash Value: $ 18,505,800 b. Assessed and Taxable Values: $ 9,252,900 11. Petitioner contends that the 2026 values for the Subject Property should be as follows: a. True Cash Value: $ 12,200,000 b. State Equalized and Taxable Values: $ 6,100,000 12. The values in dispute for the 2026 tax year are thus as follows: a. True Cash Value $ 6,305,800 b. State Equalized and Taxable Values $ 3,152,900 13. The Subject Property is assessed at more than 50% of its true cash value. Among other things, Respondent has utilized a valuation methodology and depreciation tables that are inconsistent with the actual values and depreciation for the Subject Property.
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MTT Docket No. ____________ Page 3 WHEREFORE, Petitioner requests that the Tribunal issue an order reducing the values of the Subject Property consistent with Petitioner’s contentions of value in this Petition or to such other figure as is consistent with the valuation presented by the Petitioner at hearing in his matter. Submitted Respectfully, DICKINSON WRIGHT PLLC /s/ Ryan M. Shannon Ryan M. Shannon Dickinson Wright PLLC Counsel for Petitioner 123 W. Allegan St., Suite 900 Lansing, MI 48933 (517) 410-5443 Dated: May 26, 2026
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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 Assembly Solar I, LLC Home Address (No., Street, P.O. Box or Rural Route) 575 Fifth Ave. 24th Fl. City or Town New York State New York ZIP Code 10017 Telephone Number 5174105443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rshannon@dickinsonwright.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Ryan M.I. Last Name Shannon Firm Name (if any) Dickinson Wright PLLC Address (No., Street, P.O. Box or Rural Route) 123 W. Allegan St. Suite 900 City or Town Lansing State Michigan ZIP Code 48933 Telephone Number 5174105443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) rshannon@dickinsonwright.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] 10900 E. Juddville Rd. New Lothrop
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48460 Taxing Authority (City or Township) Township Of Hazelton (SHIAWASSEE) County Shiawassee 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: 004-59-111-000 Classification of Property: Personal (check one) Industrial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 9252900 Current Taxable Value as established by the Board of Review: 9252900 What do you believe is the fair market value (also known as True Cash Value)? 12200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 6100000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 6100000 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/ Ryan M. Shannon Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052686957959 Supporting Waiver Documents:
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