Record Finder / 26-001480-TT
Michigan

Blue Elk Solar II, LLC Petitioner Vs. Township Of Leslie Respondent

Petitioner
Blue Elk Solar II, LLC
Respondent
Township Of Leslie

Case overview

Docket number
26-001480-TT
Status
Answer Due
CaseType
ET Property
Division
ET
County
Ingham
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7Answer was receivedRESPNot recorded10/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Proof of Service of Misc Documents was received.Not recordedNot recorded10/12/2026Not recordedDownload
5AppearanceNot recordedNot recorded10/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Proof of service of petition was received.Not recordedNot recorded09/16/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/14/2026Not recordedDownload
1A petition was received.PETNot recorded05/26/2026$600.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

Answer Affirm Def & POS 26-001480.pdfRead complete document text →
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Page 1

1 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

BLUE ELK SOLAR II, LLC, 

 

 

Petitioner, 

 

v 

 

LESLIE TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001480 

 

PARCEL NO. 33-14-14-90-909-244 

 

 

______________________________________/ 

 

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 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

ANSWER TO ENTIRE TRIBUNAL 

PROPERTY TAX PETITION 

 

 

Respondent, LESLIE TOWNSHIP, by and through its counsel, FAHEY SCHULTZ 

BURZYCH RHODES PLC, and hereby answers Petitioner’s Entire Tribunal Property Tax Petition 

as follows: 

1. 

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

“Subject Property”): 33-14-14-90-909-244 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

2. 

The Subject Property is industrial personal property located in the following 

Township (the “Respondent”) Leslie Twp. 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph.

Page 2

2 

 

 

3. 

The personal property statement for the Subject Property was filed with the local 

assessor on or before February 20, 2026. 

 

ANSWER: Respondent neither admits nor denies the allegations contained in 

the above paragraph and leaves Petitioner to its proofs. 

 

4. 

Regardless of whether the assessment at issue was protested to the local board of 

review, the Tribunal has jurisdiction 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: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and leaves Petitioner to its proofs. 

 

5. 

The Subject Property is located in the following County: Ingham 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

6. 

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

is/are: 

 

33-14-14-05-100-003, 

33-14-14-05-100-004, and 

33-14-14-05-100-005 

(Tuttte Rd., Leslie, MI 49251) 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

7. 

Petitioner is a party in interest with respect to the Subject Property. 

 

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and leaves Petitioner to its proofs. 

 

8. 

Petitioner’s principal tax address is 575 Fifth Ave., 24th Floor, New York, NY 

10017. 

 

ANSWER: Respondent neither admits nor denies the allegations contained in 

the above paragraph and leaves Petitioner to its proofs.

Page 3

3 

 

 

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. 

 

ANSWER: Respondent states that the legal conclusions require no answer, and 

to the extent that an answer may be required, neither admits nor denies the 

allegations contained in the above paragraph and 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: $22,982,174 

b. Assessed and Taxable Values: $11,491,087 

 

ANSWER: Respondent admits the allegation contained in the above 

paragraph. 

 

11. 

Petitioner contends that the 2026 values for the Subject Property should be as 

follows: 

 

a. True Cash Value: $117,400,000 

b. State Equalized and Taxable Values: $8,700,000

 

 

ANSWER: Respondent admits only that Petitioner purports to make the 

indicated contentions of value but denies that Petitioner’s contentions have 

merit and asserts that the Petition should be dismissed, incorporating its 

additional answers and affirmative defenses. 

 

12. 

The values in dispute for the 2026 tax year are thus as follows: 

 

a. True Cash Value $5,582,174 

b. State Equalized and Taxable Values: $2,791,087 

 

ANSWER: Respondent admits only that Petitioner purports to make the 

indicated contentions of value but denies that Petitioner’s contentions have 

merit and asserts that the Petition should be dismissed, incorporating its 

additional answers and affirmative defenses. 

 

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

Page 4

4

Page 5

ST

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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. 26-001480

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Leslie (INGHAM)

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

Ross

M.I.

K

Last Name

Bower II

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

 Michigan

ZIP Code

48864

Telephone Number

517-381-0100

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

rbower@fsbrlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II

/s/

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Proof of Service 26-001480.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

BLUE ELK SOLAR II, LLC, 

 

 

Petitioner, 

 

v 

 

LESLIE TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001480 

 

PARCEL NO. 33-14-14-90-909-244 

 

 

______________________________________/ 

 

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 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on October 12, 2026 she served a copy of Appearance and this 

Proof of Service, upon the following via first class mail: 

 

 

Ryan M. Shannon 

Dickinson Wright PLLC 

123 W. Allegan St., Suite 900 

Lansing, MI 48933 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Appearance - 26-001480.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

BLUE ELK SOLAR II, LLC, 

 

 

Petitioner, 

 

v 

 

LESLIE TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001480 

 

PARCEL NO. 33-14-14-90-909-244 

 

 

______________________________________/ 

 

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 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, LESLIE TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: October 12, 2026 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

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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: 26-001480

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance - 26-001480

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service 26-001480

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Blue Elk Solar II, LLC 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001480 

Leslie Township 

i 

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 - / 4 - 02, 

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): 

Leslie Twp Assessor, PO Box 577. 

Leslie. MI 49251 

2. 

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

Leslie Twp Clerk, PO Box 577. 

Leslie. 

MI 49251 

3. 

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

Ingham County Equalization Director, P.O. Box 319. Mason. 

MI 48854-0139 

4. 

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

Ingham County Clerk, 

P.O. Box 179. Mason, 

MI 48854 

5. 

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

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

ansing, MI 48922 

dr (ile 

Deirdriu Coffman 

[Signature of person who ig’§érving/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 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

Blue Elk Solar II, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001480

Township Of Leslie, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 14, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

BLUE ELK SOLAR II, LLC 

 Petitioner, 

v. 

LESLIE TOWNSHIP, 

 Respondent. 

____________________________________/ 

MTT Docket No. ______________ 

Parcel No. 33-14-14-90-909-244 

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”):

33-14-14-90-909-244

2.

The Subject Property is industrial personal

property located in the following Township (the

“Respondent”):

Leslie Township 

3. The personal property statement for the Subject

Property was filed with the local assessor on or before

February 20, 2026.

4. Regardless of whether the assessment at issue was

protested to the local board of review, the Tribunal has

jurisdiction 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

Page 4

MT

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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: 26-001480

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: 26-001480 POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Blue Elk II - 33-14-14-90-909-244 -- Leslie Township 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 

 

BLUE ELK SOLAR II, LLC 

 Petitioner, 

 

v. 

 

LESLIE TOWNSHIP, 

 Respondent. 

____________________________________/ 

 

 

MTT Docket No. ______________ 

 

Parcel No. 33-14-14-90-909-244 

 

 

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”): 

33-14-14-90-909-244 

2. The Subject Property is industrial personal 

property located in the following Township (the 

“Respondent”): 

Leslie Township 

3. The personal property statement for the Subject 

Property was filed with the local assessor on or before 

February 20, 2026. 

 

4. Regardless of whether the assessment at issue was 

protested to the local board of review, the Tribunal has 

jurisdiction 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: 

Ingham 

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

Subject Property is associated is/are: 

 

33-14-14-05-100-003, 

33-14-14-05-100-004, and 

33-14-14-05-100-005 

(Tuttle Rd., Leslie, MI 

49251) 

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: 

 $ 22,982,174 

b. Assessed and Taxable Values: 

 $ 11,491,087 

11. Petitioner contends that the 2026 values for the 

Subject Property should be as follows: 

 

a. True Cash Value: 

 $ 17,400,000 

b. State Equalized and Taxable Values: 

$ 8,700,000 

12. The values in dispute for the 2026 tax year are 

thus as follows: 

 

a. True Cash Value 

 $ 5,582,174 

b. State Equalized and Taxable Values 

 $ 2,791,087 

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

Page 3

MTT Docket No. ____________ 

Page 3 

actual values and depreciation for the Subject 

Property. 

 

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

Blue Elk Solar II, 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]

Tuttle Rd. (No address, Real Property Parcel # 33-14-14-05-100-003, -004, and -005)

Leslie

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49251

Taxing Authority (City or Township)

Township Of Leslie (INGHAM) 

County

Ingham

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:

33-14-14-90-909-244

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:

11491087

Current Taxable Value as established by the Board of Review:

11491087

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

17400000

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

8700000

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

8700000

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: 26052686978999

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-14_11-04-50.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

Blue Elk Solar II, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001480

Township Of Leslie, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 14, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Blue Elk Solar II, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001480

Township Of Leslie, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 14, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

ENTIRE TRIBUNAL DIVISION 

 

BLUE ELK SOLAR II, LLC 

 Petitioner, 

 

v. 

 

LESLIE TOWNSHIP, 

 Respondent. 

____________________________________/ 

 

 

MTT Docket No. ______________ 

 

Parcel No. 33-14-14-90-909-244 

 

 

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”): 

33-14-14-90-909-244 

2. The Subject Property is industrial personal 

property located in the following Township (the 

“Respondent”): 

Leslie Township 

3. The personal property statement for the Subject 

Property was filed with the local assessor on or before 

February 20, 2026. 

 

4. Regardless of whether the assessment at issue was 

protested to the local board of review, the Tribunal has 

jurisdiction 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: 

Ingham 

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

Subject Property is associated is/are: 

 

33-14-14-05-100-003, 

33-14-14-05-100-004, and 

33-14-14-05-100-005 

(Tuttle Rd., Leslie, MI 

49251) 

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: 

 $ 22,982,174 

b. Assessed and Taxable Values: 

 $ 11,491,087 

11. Petitioner contends that the 2026 values for the 

Subject Property should be as follows: 

 

a. True Cash Value: 

 $ 17,400,000 

b. State Equalized and Taxable Values: 

$ 8,700,000 

12. The values in dispute for the 2026 tax year are 

thus as follows: 

 

a. True Cash Value 

 $ 5,582,174 

b. State Equalized and Taxable Values 

 $ 2,791,087 

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

Page 3

MTT Docket No. ____________ 

Page 3 

actual values and depreciation for the Subject 

Property. 

 

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

Blue Elk Solar II, 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]

Tuttle Rd. (No address, Real Property Parcel # 33-14-14-05-100-003, -004, and -005)

Leslie

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49251

Taxing Authority (City or Township)

Township Of Leslie (INGHAM) 

County

Ingham

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:

33-14-14-90-909-244

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:

11491087

Current Taxable Value as established by the Board of Review:

11491087

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

17400000

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

8700000

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

8700000

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: 26052686978999

Supporting Waiver Documents:

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