Michigan

Assembly Solar III LLC Petitioner Vs. Township Of Hazelton Respondent

Petitioner: Assembly Solar III LLC
Respondent: Township Of Hazelton

Case overview

Docket number: 26-001464-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	10/09/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Answer was received	RESP	Not recorded	10/09/2026	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	08/13/2026	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	08/13/2026	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

26-001464 POS - Respondent's Answer and Affirmative Defenses.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

______________________ 

 

ASSEMBLY SOLAR III, LLC, 

 

 

Petitioner, 

 

v. 

 

HAZELTON TOWNSHIP, 

 

 

Respondent. 

MTT Docket No. 26-001464 

 

Parcel ID No. 004-59-120-000 

______________________________________________________________________________ 

 

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 9, 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 9, 2026 

 

 

/s/ Jaclyn R. Folkema 

 

 

 

 

 

 

Jaclyn R. Folkema – Legal Assistant 

 

36399:00002:203133783-1

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SubsequentFiling.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001464

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: 26-001464 POS - Respondent's Answer and Affirmative Defenses

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-001464 Respondent's Answer and Affirmative Defenses - Assembly Solar III v Hazelton Twp.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

______________________

ASSEMBLY SOLAR III, LLC,

Petitioner,

HAZELTON TOWNSHIP,

Respondent.

MTT Docket No. 26-001464

Parcel ID No. 004-59-120-000

______________________________________________________________________________

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:

This Petition concerns the 2026 values for the following parcel number (the “Subject

Property”): 004-59-120-000

ANSWER:

Respondent admits the allegation contained in paragraph 1 of the Petition.

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.

Page 2

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.

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.

The Subject Property is located in the following County: Shiawassee

ANSWER:

Respondent admits the allegation contained in paragraph 5 of the Petition.

The parcel or parcels of real property with which the Subject Property is associated is/are:

004-36-100-001-004 (11200 E. Juddville Rd., Corunna, MI 48817)

ANSWER:

Respondent admits the allegation contained in paragraph 6 of the Petition.

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.

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.

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.

Page 3

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: $13,756,800

b. Assessed and Taxable Values: $6,878,400

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: $7,600,00

b. State Equalized and Taxable Values: $3,800,000

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 $6,156,800

b. State Equalized and Taxable Values $3,078,400

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:

Page 4

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. 

2.

Page 5

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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. 26-001464

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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26-001464 POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Assembly Solar Ill, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001464 

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 JY- 72001, 

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 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Hazelton Twp Clerk, 

P.O. Box 188, New Lothrop, Michigan 48460-0188 

3. 

County Equalization Director (via first class mail or personal service): 

Shi 

c 

Equalization 

Di 

208 N. Shi 

: 

3817 

4. 

County Clerk (via first class mail or personal service): 

Shiawassee County Clerk, 208 N. Shiawassee St.. Corunna. 

MI. 48817 

5. 

Secretary of the local school board (via first class mail or personal service): 

Secy. 

S 

B 

c 

Public 

S 

24 

N_ Shi 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 4892 

Deirdriu Coffman 

ing/mailing copy] 

[Print/type name of person serving/mailing copy] 

[Signature of person who 

is 

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

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 III LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001464

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 13, 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

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

ASSEMBLY SOLAR III, LLC 

 Petitioner, 

v. 

HAZELTON TOWNSHIP, 

 Respondent. 

____________________________________/ 

MTT Docket No. ______________ 

Parcel No. 004-59-120-000 

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”):

004-59-120-000

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).

26-001464

Page 4

MTT Docket No. ____________ 

Page 2 

5.

The Subject Property is located in the following

County:

6. The parcel or parcels of real property with which the

Subject Property is associated is/are:

Shiawassee 

004-36-100-001-004

(11200 E. Juddville Rd.,

Corunna, MI 48817)

7. Petitioner is a party in interest with respect to the

Subject Property.

8. Petitioner’s principal tax address is 575

Page 5

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SubsequentFiling.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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001464

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: 26-001464 POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Assembly III - 004-59-120-000 Hazelton Twp Petition.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

 

ASSEMBLY SOLAR III, LLC 

 Petitioner, 

 

v. 

 

HAZELTON TOWNSHIP, 

 Respondent. 

____________________________________/ 

 

 

MTT Docket No. ______________ 

 

Parcel No. 004-59-120-000 

 

 

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”): 

004-59-120-000 

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).

Page 2

MTT Docket No. ____________ 

Page 2 

5.

The Subject Property is located in the following

County:

6. The parcel or parcels of real property with which the

Subject Property is associated is/are:

Shiawassee 

004-36-100-001-004

(11200 E. Juddville Rd., 

Corunna, MI 48817)

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:

 $13,756,800 

b. Assessed and Taxable Values:

 $ 6,878,400 

11. Petitioner contends that the 2026 values for the

Subject Property should be as follows:

a. True Cash Value:

 $ 7,600,000 

b. State Equalized and Taxable Values:

 $ 3,800,000 

12.

The values in dispute for the 2026 tax year are

thus as follows:

a.

True Cash Value

 $ 6,156,800 

b. State Equalized and Taxable Values

 $ 3,078,400 

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.

Page 3

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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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

Assembly Solar III, 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

(517) 410-5443

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]

11200 E. Juddville Rd.

Corunna

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48817

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:

004-59-120-000

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:

6878400

Current Taxable Value as established by the Board of Review:

6878400

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

7600000

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

3800000

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

3800000

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/ Ryan M. Shannon

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686969093

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-13_16-41-33.pdfRead complete document text →