Dlb Equities, LLC, Petitioner Vs. Township Of Grand Blanc, Respondent

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 

DLB Equities LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-001714 

 

Grand Blanc Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001714 

Page 2 of 2 

 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: December 3, 2025 

gc 

 

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DLB EQUITIES, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No: 25-001714 

v. 

 

CHARTER TOWNSHIP OF GRAND BLANC, 

 

Respondent. 

 

DELZER LEGAL 

 

 

 

 

MARC THOMPSON 

William E. Delzer (P68488) 

 

 

Representative for Petitioner 

 

 

Attorney for Respondent 

 

 

8130 Industrial Park Drive 

8332 Office Park Drive, Suite B 

 

 

Grand Blanc, Michigan 48439 

Grand Blanc, Michigan 48439 

 

 

(810) 869-5567 

(810) 603-1000 

 

 

 

 

marc@appealpal.com 

wdelzer@delzerlegal.com 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

The subject property is located in Genesee County. 

 

3. 

Property Parcel No: 12-35-200-031 

 

4. 

The values for the property still under appeal and identified above as established by 

Respondent’s Board of Review are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

12-35-200-031 

$2,507,200 

$1,253,600 

$1,161,911 

 

5. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

12-35-200-031 

$1,666,800 

$833,400 

$833,400 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax 

years added through motions to amend that have been granted by the Tribunal, list

Page 2

the separate facts upon which the parties rely to invoke the Tribunal’s authority 

over those tax year or years. 

 

7. 

List separately any special terms or conditions being proposed by the parties that 

would affect the execution of this Consent Judgment including, but not limited to, 

the joint payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): Payment should be made out to DLB Equities, LLC and mailed to the 

Petitioner’s Representative. 

 

Signature of Petitioner: 

 

 

__________________________________________________________________ 

Marc Thompson, Representative for Petitioner 

Date: December 1, 2025 

 

 

Signature of Respondent: 

 

William E. Delzer (P68488), Attorney for Respondent 

Date: December 1, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

DLB EQUITIES, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MTT Docket No: 25-001714 

v. 

 

CHARTER TOWNSHIP OF GRAND BLANC, 

 

Respondent. 

 

DELZER LEGAL 

 

 

 

 

MARC THOMPSON 

William E. Delzer (P68488) 

 

 

Representative for Petitioner 

 

 

Attorney for Respondent 

 

 

8130 Industrial Park Drive 

8332 Office Park Drive, Suite B 

 

 

Grand Blanc, Michigan 48439 

Grand Blanc, Michigan 48439 

 

 

(810) 869-5567 

(810) 603-1000 

 

 

 

 

marc@appealpal.com 

wdelzer@delzerlegal.com 

 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

1. 

The case is pending in the Entire Tribunal Division. 

 

2. 

The subject property is located in Genesee County. 

 

3. 

Property Parcel No: 12-35-200-031 

 

4. 

The values for the property still under appeal and identified above as established by 

Respondent’s Board of Review are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

12-35-200-031 

$2,507,200 

$1,253,600 

$1,161,911 

 

5. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

 

Tax Year 

Parcel No. 

TCV 

AV 

TV 

2025 

12-35-200-031 

$1,666,800 

$833,400 

$833,400 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax 

years added through motions to amend that have been granted by the Tribunal, list

Page 2

the separate facts upon which the parties rely to invoke the Tribunal’s authority 

over those tax year or years. 

 

7. 

List separately any special terms or conditions being proposed by the parties that 

would affect the execution of this Consent Judgment including, but not limited to, 

the joint payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): Payment should be made out to DLB Equities, LLC and mailed to the 

Petitioner’s Representative. 

 

Signature of Petitioner: 

 

 

__________________________________________________________________ 

Marc Thompson, Representative for Petitioner 

Date: December 1, 2025 

 

 

Signature of Respondent: 

 

William E. Delzer (P68488), Attorney for Respondent 

Date: December 1, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

DLB Equities, LLC,

Petitioner,

v

 

 

Township Of Grand Blanc,

Respondent.

 MTT Docket No. 25-001714

Please be advised that 25-001714 has been placed on a two-week Prehearing General 

Call commencing November 02, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website. 

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

Page 2

MTT Docket No. 25-001714

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by July 6, 2026. Valuation disclosures will not be admitted into evidence unless 

disclosed and furnished in accordance with this order (even though admissible) 

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by July 6, 2026. Witnesses, with the exception of rebuttal witnesses, will 

not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

July 6, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

November 2, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date 

certain prehearing conference at any time subsequent to the completion date for this 

Prehearing General Call. Parties will, however, be notified in writing approximately one 

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 1, 2025

Page 3

MTT Docket No. 25-001714

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

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

NOTICE OF NOVEMBER 2 - 13, 2026 PREHEARING GENERAL CALL AND ORDER 

OF

Page 5

MTT

Page 6

MT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

SEP 08 2025 

DELZER 

LEGAL 

MICHIGAN TAX TRIBUNAL 

August 26, 2025 

Michigan Tax Tribunal 

Chief Clerk 

P.0. Box 30232 

Lansing, MI 48909 

RE: 

DLB EQUITIES v CHARTER TOWNSHIP OF GRAND BLANC 

MTT DOCKET NO: 25-001714 

Dear Clerk: 

Enclosed for filing please find Respondent's Answer and Affirmative Defenses and Proof of Service 

in the above referenced matter. 

Very truly yours, 

DELZER LEGAL 

C. 

William E. Delzer

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

DLB EQUITIES, LLC, 

MOAHR Docket No.: 25-6017 4 

Petitioner, 

Vs. 

CHARTER TOWNSHIP OF GRAND BLANC, 

Respondent. 

DELZER LEGAL 

MARC THOMPSON 

William E. Delzer (P68488) 

Agent for Petitioner 

Attorney for Respondent 

8130 Industrial Park Drive 

8332 Office Park Drive, Suite B 

Grand Blanc, MI 48439 

Grand Blanc, Michigan 48439 

(810) 869-5567 

(810) 603-1000 

marc@appealpal.com 

wdelzer@delzerlegal.com 

ANSWER TO PETITION AND AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Charter Township of Grand Blanc, by and through 

their attorney William E. Delzer, and in response to the Petition in this cause, sets forth 

to this Honorable Tribunal as follows: 

1. 

That 

as 

an answer 

to paragraph 

1 

of Petition, Respondent admits the 

allegations contained therein. 

2. 

That 

as 

an answer 

to paragraph 

2 

of Petition, Respondent admits 

the 

allegations contained therein. 

3. 

That 

as 

an answer 

to paragraph 

3 

of Petition, Respondent admits the 

allegations contained therein. 

4. 

That 

as 

an answer 

to paragraph 

4 

of Petition, Respondent admits 

the 

allegations contained therein.

Page 3

7. 

That as an answer to paragraph 7 of Petition, Respondent neither admits nor 

denies the allegations contained therein and leaves Petitioner to its proofs. 

8 

That 

as 

an answer 

to paragraph 

8 

of Petition, Respondent admits 

the 

allegations contained therein. 

9. 

That 

as 

an answer 

to paragraph 

9 

of Petition, Respondent admits the 

allegations contained therein. 

10. That as an answer 

to paragraph 

10 

of Petition, Respondent denies the 

allegations contained therein. 

11. That as an answer 

to paragraph 

11 

of Petition, Respondent denies the 

allegations contained therein. 

12. That as an answer to paragraph 12 (a-d) of Petition, Respondent denies the 

allegations contained therein. 

WHEREFORE, Respondent denies Petitioner's prayer for relief and prays that this 

Honorable Tribunal affirm the 2025 assessment and taxable value of the subject property 

and award Respondent costs, attorney fees and any other relief that this Honorable 

Tribunal may deem appropriate. 

Respectfully submitted, 

DELZER LEGAL 

Dated: August 8, 2025 

William E. Delzer (68488) 

Attorney for Respondent

Page 4

AFFIRMATIVE DEFENSES 

Respondent, Charter Township of Grand Blanc asserts the following affirmation 

. 

defenses: 

1. 

Petitioner fails to allege specific and sufficient facts to set forth a cause of 

action against Respondent and to support its claim for relief 

2. 

The Tribunal is charged with finding 

a property's true cash value to 

determine the property's lawful assessment. Alhi Dev Co v Orion Twp, 110 Mich App 764, 

767 (1981). 

3 

Petitioner has the burden of establishing the property's true cash value. See 

MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 

4. 

Petitioner has failed to allege that the mode and method of assessing the 

subject property fails to conform to the mode and method applied in the case of all other 

properties in Respondent's taxing unit for the year in question. 

5. 

Petitioner failed to show that any factor other than fifty percent (50%) was 

applied to the true cash value of Petitioner's property, as well as others, to arrive at the 

respective assessments appearing on the roll, and also fails to allege specific and sufficient 

facts to support its allegations that the property’s taxable value is improper. 

6. 

Petitioner asks the Tribunal to grant it preference by application of a self- 

chosen method of assessment contrary to the intent, purpose and law of this State. 

7. 

Petitioner, in essence, asks the Tribunal to grant it an illegal preference by 

application of a method of assessment different from that employed in the assessment of 

other properties in Respondent's taxing unit. 

8. 

Petitioner, in essence, seeks by petition to challenge the process of county 

and state equalization as to which it has no legal standing and cannot maintain a cause 

of action. 

9. 

Any decrease in the value of Petitioner's property was a result of its own 

intentional 

acts and/or negligence and cannot be allowed 

to reduce Petitioner's

Page 5

11. 

Respondent reserve the right to raise additional affirmative defenses as the 

same may become known to it during the course of these proceedings. 

WHEREFORE, Respondent prays that this Honorable Tribunal affirm the 2025 

assessment and taxable value of the subject property and award Respondent costs, 

attorney fees and other relief that this Honorable Tribunal may deem appropriate. 

Respectfully submitted, 

DELZER LEGAL 

Dated: August 8, 2025 

William E. Delzer (68488) 

Attorney for Respondent

Page 6

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

" 

DLB EQUITIES, LLC, 

MOAHR Docket No.: 2 5 ~00 [714 

Petitioner, 

VS. 

CHARTER TOWNSHIP OF GRAND BLANC, 

Respondent. 

DELZER LEGAL 

MARC THOMPSON 

William E. Delzer (P68488) 

Agent for Petitioner 

Attorney for Respondent 

8130 Industrial Park Drive 

8332 Office Park Drive, Suite B 

Grand Blanc, MI 48439 

Grand Blanc, Michigan 48439 

(810) 869-5567 

(810) 603-1000 

marc@appealpal.com 

wdelzer@delzerlegal.com 

PROOF OF SERVICE OF ANSWER AND AFFIRMATIVE DEFENSES TO ENTIRE 

TRIBUNAL TAX PETITION FOR 2025 

I, William E. Delzer, being duly sworn deposes and says that on August Ze, 2025 

he served a copy of Respondent's Answer to and Affirmative Defenses to Entire Tribunal 

Tax Petition for 2025 and this proof of service by first class mail to: 

Marc Thompson, Agent for

Page 7

&

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUL.01 2075 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

; 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

) 

DIRECTOR 

DLB EQUITIES, LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-001714 

Grand Blanc Township 

A 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number*® 

Marc Thompson 

states that on 6/25/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Danyelie Herington Director of Assessing 

5371 S Saginaw Street Grand Blanc, MI 48507 

2. 

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

Scott Bennett Township Supervisor 

P.O. Box 1833 Grand Blanc, Mi 48480-0057 

3. 

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

Genesee County Equalization Director 

1101 Beach Street Flint, MI 48502-1468 

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

Genesee County Clerk's Office 

1101 Beach Street Flint, MI 48502-1468 

5. 

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

Grand Blanc Comm Schools Secretary 

Meredith Anderson 

G-11920 South Saginaw St Grand Blanc, Ml 48439 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Tor 

MI 48922

Page 2

AppealPal 

METROPLEX MI 

480 

8130 Industrial Park Drive 

Grand Blanc, MI 48439 

PM 19L 

Michigan Tax Tribunal 

P.O Box 30232 

Lansing, Michigan 48909 

AER 

I 

ET 

1 HA I [TRB RR TTT Ty

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Entire Tribunal Property Tax Petition 

Page 1 of 3 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

DLB EQUITIES, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MOAHR Docket No: 25- 

v. 

 

Grand Blanc Township, 

 

Respondent. 

 

 

Attorneys - TBD 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

Petitioner, the taxpayer/party-in-interest, by and through its agent, Marc 

Thompson, petitioner the Tribunal as follows: 

 

1. 

Property Parcel No: 

12-35-200-031 

 

2. 

The property identified above is real property. 

 

3. 

The property identified above is 201 Commercial Improved. 

 

4. 

A protest to the board of review was not required and this petition is timely 

filed; therefore, this appeal is property before the Michigan Tax Tribunal. 

 

5. 

The property at issue is located in Genesee County. The property address is: 

5350 E BALDWIN RD 

GRAND BLANC, MI 

 

6. 

The assessments at issue were established by Grand Blanc Township. 

 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) 

taxable value, and (d) uniformity. At this time, Petitioner is not aware of any

Page 2

Entire Tribunal Property Tax Petition 

Page 2 of 3 

 

dispute relative to the value of an addition or loss in determining taxable 

value. If Petitioner hereafter becomes aware of such dispute exists, 

Petitioner reserves the right to amend this Petition to assert the nature of the 

dispute. 

 

8. 

The Tax Year at issue is 2025. 

 

9. 

The values for the property identified above as established by Respondent’s 

Board of Review/Assessor are: 

 

Tax Year Parcel No. 

Taxable 

Assessed 

True Cash 

2025 

12-35-200-031 

$1,161,911.00 

$1,253,600.00 

$2,507,200.00 

 

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

 

Tax Year Parcel No. 

Taxable 

Assessed 

True Cash 

2025 

12-35-200-031 

$700,000.00 

$700,000.00 

$1,400,000.00 

 

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

 

 

Tax Year Parcel No. 

Taxable AIC 

Assessed AIC 

TC AIC 

2025 

12-35-200-031 

$461,911.00 

$553,600.00 

$1,107,200.00 

 

12. The 2025 values imposed on Petitioner’s property, and the taxes levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the 

taxpayer for the reasons that: 

 

a. 

The assessed, state equalized and/or taxable values exceed the 

amounts permitted by the Michigan Constitution and applicable 

statutes; 

b. 

The assessed, state equalized and/or taxable values are at higher 

percentages of true cash value than permissible under the 

Michigan Constitution and applicable statutes; 

c. 

The assessed, state equalized and/or taxable values are based 

upon erroneous determination of the true cash value of that 

portion of Petitioner’s property that is taxable under Michigan 

law and is based upon the application of wrong principles; 

d. 

The assessed, state equalized and/or taxable values, and the 

mode or assessment adopted by Respondent, discriminate 

against Petitioner, its constitutional rights of uniformity, equal 

protection and due process of law.

Page 3

Entire Tribunal Property Tax Petition 

Page 3 of 3 

 

 

 

 

Respectfully submitted, 

 

Marc Thompson 

Agent for Petitioner 

8130 Industrial Park Drive 

Grand Blanc, MI 48439 

810 869 5567 

marc@appealpal.com 

Dated: May 28, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

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

DLB Equities, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001714

Township Of Grand Blanc, 

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: July 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

DLB Equities, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001714

Township Of Grand Blanc, 

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: July 22, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

Entire Tribunal Property Tax Petition 

Page 1 of 3 

 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

DLB EQUITIES, LLC, 

 

Petitioner, 

 

 

 

 

 

 

 

 

MOAHR Docket No: 25- 

v. 

 

Grand Blanc Township, 

 

Respondent. 

 

 

Attorneys - TBD 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

Petitioner, the taxpayer/party-in-interest, by and through its agent, Marc 

Thompson, petitioner the Tribunal as follows: 

 

1. 

Property Parcel No: 

12-35-200-031 

 

2. 

The property identified above is real property. 

 

3. 

The property identified above is 201 Commercial Improved. 

 

4. 

A protest to the board of review was not required and this petition is timely 

filed; therefore, this appeal is property before the Michigan Tax Tribunal. 

 

5. 

The property at issue is located in Genesee County. The property address is: 

5350 E BALDWIN RD 

GRAND BLANC, MI 

 

6. 

The assessments at issue were established by Grand Blanc Township. 

 

7. 

This appeal involves issues relating to (a) valuation, (b) assessment, (c) 

taxable value, and (d) uniformity. At this time, Petitioner is not aware of any

Page 2

Entire Tribunal Property Tax Petition 

Page 2 of 3 

 

dispute relative to the value of an addition or loss in determining taxable 

value. If Petitioner hereafter becomes aware of such dispute exists, 

Petitioner reserves the right to amend this Petition to assert the nature of the 

dispute. 

 

8. 

The Tax Year at issue is 2025. 

 

9. 

The values for the property identified above as established by Respondent’s 

Board of Review/Assessor are: 

 

Tax Year Parcel No. 

Taxable 

Assessed 

True Cash 

2025 

12-35-200-031 

$1,161,911.00 

$1,253,600.00 

$2,507,200.00 

 

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

 

Tax Year Parcel No. 

Taxable 

Assessed 

True Cash 

2025 

12-35-200-031 

$700,000.00 

$700,000.00 

$1,400,000.00 

 

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

 

 

Tax Year Parcel No. 

Taxable AIC 

Assessed AIC 

TC AIC 

2025 

12-35-200-031 

$461,911.00 

$553,600.00 

$1,107,200.00 

 

12. The 2025 values imposed on Petitioner’s property, and the taxes levied and 

collected thereon, are invalid and unlawful and operate as fraud upon the 

taxpayer for the reasons that: 

 

a. 

The assessed, state equalized and/or taxable values exceed the 

amounts permitted by the Michigan Constitution and applicable 

statutes; 

b. 

The assessed, state equalized and/or taxable values are at higher 

percentages of true cash value than permissible under the 

Michigan Constitution and applicable statutes; 

c. 

The assessed, state equalized and/or taxable values are based 

upon erroneous determination of the true cash value of that 

portion of Petitioner’s property that is taxable under Michigan 

law and is based upon the application of wrong principles; 

d. 

The assessed, state equalized and/or taxable values, and the 

mode or assessment adopted by Respondent, discriminate 

against Petitioner, its constitutional rights of uniformity, equal 

protection and due process of law.

Page 3

Entire Tribunal Property Tax Petition 

Page 3 of 3 

 

 

 

 

Respectfully submitted, 

 

Marc Thompson 

Agent for Petitioner 

8130 Industrial Park Drive 

Grand Blanc, MI 48439 

810 869 5567 

marc@appealpal.com 

Dated: May 28, 2025

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Individual

First Name/Company Name

DLB EQUITIES, LLC

M.I.

Last Name

LOUIS O BLESSING

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

9095 S SAGINAW RD UNIT 11

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

(810) 691-7370

Fax Number

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

lou@blessingco.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Marc

M.I.

Last Name

Thompson

Firm Name (if any)

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

9373 Oakmont Drive

City or Town

Grand Blanc

State

Michigan

ZIP Code

48439

Telephone Number

810-869-5567

Fax Number

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

marc@appealpal.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

5350 E BALDWIN RD

Grand Blanc

Michigan

Taxing Authority (City or Township)

Township Of Grand Blanc (GENESEE)

County

Genesee

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values, Taxable Value Only (calculation)

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

12-35-200-031

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1253600

Current Taxable Value as established by the Board of Review:

1161911

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

1400000

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

700000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Marc R Thompson

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.