Record Finder / 25-001957-TT
Michigan
Doc-560 W Mitchell St Mob LLC, Petitioner Vs. City Of Petoskey, Respondent
- Petitioner
- Doc-560 W Mitchell St Mob LLC
- Respondent
- City Of Petoskey
Case overview
- Docket number
- 25-001957-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Emmet
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 01/13/2026 | Not recorded | Download |
| 8 | Motion to Withdraw Appeal was received. | PET | Not recorded | 01/13/2026 | $0.00 | Download |
| 7 | Answer was received | RESP | Not recorded | 08/27/2025 | Not recorded | Download |
| 6 | Documentation | PET | Not recorded | 06/30/2025 | Not recorded | Download |
| 5 | Proof of service of petition was received. | PET | Not recorded | 08/04/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 2 | 08/04/2025 | Not recorded | Download |
| 3 | Notice of Docket Number ET | Not recorded | Not recorded | 08/04/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/30/2025 | $600.00 | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2026-01-13_13-53-11.0000.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 DOC-560 W Mitchell ST MOB LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001957 City Of Petoskey, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: January 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 DOC-560 W Mitchell ST MOB LLC, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 25-001957 City Of Petoskey, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: January 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
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DOC-560 MI PT 2025 25-001957 Joint Motion to Dismiss 2026-01-13 FULLY EXECUTED.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL DOC-560 W Mitchell ST MOB LLC, Petitioner, MTT Docket No. 25-001957-TT v Parcel: 52-19-06-199-001 City of Petoskey, Respondent, SARAH R. BELLOLI ALLEN BERG Ryan, LLC City of Petoskey Representatives for Petitioner Representatives for Respondent 101 W. Big Beaver Road, Suite 945 P.O. Box 25 Troy, MI 48084 Rogers City, MI 49779 (313) 230-0104 (989) 734-3555 sarah.belloli@ryan.com assessor(@assessingoffice.com JOINT MOTION TO WITHDRAW Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. /s/ Sarah R. Belloli / | / \_— Sarah R. Belloli (Alter Bere [@ Ryan, LLC ity of Petoskey Representatives for Petitioner Representatives for Respondent 101 W. Big Beaver Road, Suite 945 P.O. Box 25 Troy, MI 48084 Rogers City, MI 49779 Dated: January 12, 2026 Dated: January 1) 2025
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RECEIVED AUG 2 9:05 STATE OF MICHIGAN MICHIG, DEPARTMENT OF LICENSING & REGULATORY AFFAIRS AN TAX TRIBUNAL MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL DOC-560 W MITCHELL ST MOB LLC, Petitioner, \% MTT Docket No. 25-001957 City of Petoskey, Respondent. ENTIRE TRIBUNAL PROPERTY TAX ANSWER 1. X Admit ___ Deny. 2. X Admit Deny. 3. Admit Deny X Neither Admit Nor Deny. 4, Admit___ Deny X Neither Admit Nor Deny. 5. Admit__ Deny X Neither Admit Nor Deny. 6. X Admit __ Deny. 7. X Admit __ Deny. 8 _ Admit Deny X Neither Admit Nor Deny. 9. Admit Deny X_ Neither Admit Nor Deny. 10. _X_ Admit Deny.
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Entire Tribunal Property Tax Answer Page 2 of 3 13. If the property’s taxable value is at issue, was there an addition or loss for purposes of establishing the property’s taxable value for the tax year or years atissue? Yes X No. 14. X Admit Deny __ Neither Admit Nor Deny. 15. Admit Deny X Neither Admit Nor Deny. 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 46,824,000 23,412,000 18,403,350 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 46,824,000 23,412,000 18,403,350 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Taxable Value Value 2025 17,158,400 8,579,200 3,570,550 19. Admit _X Deny Neither Admit Nor Deny. Respondent disagrees with the Petitioner’s requests. We believe that the assessment reflects 50% of the true cash value. Taxable value is correctly calculated, 20. Admit X Deny Neither Admit Nor Deny.
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Entire Tribunal Property Tax Answer Page 3 of 3 Signature of Respondent’s Authorized Representative, if none, Respondent: IRE Email Address: assessor@assessingoffice.com Mailing Address: Assessing Office P.O. Box 25 Rogers City, Mi 49779 Telephone Number: 989-734-3555 (Fax: 989-734-9901) Date: 8/25/2025
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL P.O. Box 30232 Lansing, MI 48909 DOC-560 W MITCHELL ST MOB LLC Petitioner, MTT # 25-001957 vs. City of Petoskey Respondent, Petitioner's Representative Respondent Sarah Belloli Assessing Department 101 W Big Beaver Rd, Ste 945 P.O. Box 25 Troy, MI 48084 Rogers City, MI 49779 PROOF OF SERVICE On the _25 day of August , 2025 , | served the enclosed documents upon the Michigan Tax Tribunal and Petitioner DOC-560 W Mitchell St Mob LLC at the address above by placing the same in a stamped, addressed envelope and depositing in a U.S. mailbox. | DECLARE THE ABOVE TO BE TRUE AND TO THE BEST OF MY KNOWLEDGE, INFORMATION, AND BELIEF.
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Assessing Department P.O. Box 25 Rogers City, Ml 49779 GRAND RAPIDS MI 493 27 AUG 2025 PM 4 L 1 # Welbog lde pe eta Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909
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101 West Big Beaver Suite 945 Troy, Michigan 48084 ané A Tel. 313.230.0104 Innovative Selutions Fax 313.230.0114 10 Taxing Probes, RECEIVED JUN 802025 June 27, 2025 MICHIGAN TAX TRIBUNAL Re: DOC-560 W MITCHELL ST MOB LLC v City of Petoskey MOAHR Docket No.: 25-001957 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, holy 8. BLL Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Emmet County Equalization Director Emmet County Clerk City of Petoskey Assessor City of Petoskey Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFARIS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL DOC-560 W MITCHELL ST MOB LLC Petitioner, v City of Petoskey Respondent, MOAHR Docket No.: 25-001957 Proof of Service Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 | she served a copy of the Petition relative to the above-captioned matter, via first class mail, upon: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Department of Treasury School Board Secretary Treasury Building 1130 Howard Street 430 West Allegan Petoskey, MI 49770 Lansing, MI 48922 Emmet County Equalization Director Emmet County Clerk 200 Division St, Suite 180 200 Division St. Suite 130 Petoskey, MI 49770 Petoskey, MI 49770 and via certified mail, return receipt requested, upon: City of Petoskey Assessor City of Petoskey Clerk PO Box 25 101 E. Lake St. Rogers City, M149779 Petoskey, MI 49770 With proper postage affixed thereto. Man Kleiner
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25-001957 DOC-560 W MITCHELL ST MOB LLC V Petoksy ALT.pdfRead complete document text →
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June 27, 2025 Re: DOC-560 W MITCHELL ST MOB LLC v City of Petoskey MOAHR Docket No.: 25-001957 Dear Chief Clerk: Petitioner hereby serves all parties provided for in Michigan Tax Tribunal Rule 221 with its petition in this matter. Pursuant to the rule, the petition notes the docket number assigned by the tribunal and is served within 45-days of the issuance of the notice of docket number. If you have any questions regarding the enclosed pleading, please do not hesitate to contact our office directly at (313) 230-0104. Respectfully, Sarah R. Belloli Ryan, LLC cc: State of Michigan Treasurer PUBLIC SCHOOLS OF PETOSKEY Emmet County Equalization Director Emmet County Clerk City of Petoskey Assessor City of Petoskey Clerk Enclosures 101 West Big Beaver Suite 945 Troy, Michigan 48084 Tel. 313.230.0104 Fax 313.230.0114 www.ryan.com
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFARIS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL DOC-560 W MITCHELL ST MOB LLC Petitioner, v MOAHR Docket No.: 25-001957 City of Petoskey Respondent, Proof of Service Joan Kleiner, being duly sworn, deposes and says that on June 27, 2025 , she served a copy of the Petition relative to the above-captioned matter, via first class mail, upon: State of Michigan Treasurer Department of Treasury Treasury Building 430 West Allegan Lansing, MI 48922 PUBLIC SCHOOLS OF PETOSKEY School Board Secretary 1130 Howard Street Petoskey, MI 49770 Emmet County Equalization Director 200 Division St, Suite 180 Petoskey, MI 49770 Emmet County Clerk 200 Division St. Suite 130 Petoskey, MI 49770 and via certified mail, return receipt requested, upon: City of Petoskey Assessor PO Box 25 Rogers City, MI 49779 City of Petoskey Clerk 101 E. Lake St. Petoskey, MI 49770 With proper postage affixed thereto. __________________________ Joan Kleiner June 27, 2025
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR DOC-560 W MITCHELL ST MOB LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Petoskey , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 52-19-06-199-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 210 COMMERCIAL- BUILDING ON LEASED LAND 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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 25-001957
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 560 W MITCHELL ST 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Petoskey 12. Petitioner’s legal residence or principal office address is: One Seagate, Suite 1500, Toledo, OH 43604 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025 25-001957
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $46,824,000.00 $23,412,000 $18,403,350 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $29,665,600 $14,832,800 $14,832,800 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $17,158,400 $8,579,200.00 $3,570,550.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific
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DOC-560 W MITCHELL ST MOB LLC V Petoksy ALT.pdfRead complete document text →
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR DOC-560 W MITCHELL ST MOB LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Petoskey , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 52-19-06-199-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 210 COMMERCIAL- BUILDING ON LEASED LAND 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 560 W MITCHELL ST 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Petoskey 12. Petitioner’s legal residence or principal office address is: One Seagate, Suite 1500, Toledo, OH 43604 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $46,824,000.00 $23,412,000 $18,403,350 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $29,665,600 $14,832,800 $14,832,800 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $17,158,400 $8,579,200.00 $3,570,550.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2025 True Cash, State Equalized and Taxable Values and direct Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus interest and costs.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: Sarah.Belloli@Ryan.com Mailing Address: Sarah R. Belloli 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (313)230-0104 Date: 5/30/2025 CC: Joan.Kleiner@ryan.com CC: Rob.Unkle@ryan.com
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 DOC-560 W Mitchell ST MOB LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001957 City Of Petoskey, 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 4, 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
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS Lansing MARLON I. BROWN, DPA DIRECTOR DOC-560 W MITCHELL ST MOB LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. City of Petoskey , Respondent. ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: 52-19-06-199-001 (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is X real personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? __Yes ___No. (If no, separate Petitions are required for each non- contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? Yes No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as 210 COMMERCIAL- BUILDING ON LEASED LAND 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s March July December Board of Review. X NA 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
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MTT Docket No. Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in Emmet County. The property or properties’ address is: 560 W MITCHELL ST 11. The assessment or assessments at issue were established by the (applicable local governmental unit): City of Petoskey 12. Petitioner’s legal residence or principal office address is: One Seagate, Suite 1500, Toledo, OH 43604 13. This appeal involves issues relating to the (check all that are applicable): X the property or properties’ true cash and taxable values the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? Yes No uniformity of the property or properties’ assessment the property or the properties’ exemption from ad valorem taxation under MCL 14. The tax year(s) at issue are: 2025
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MTT Docket No. Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary):NA 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $46,824,000.00 $23,412,000 $18,403,350 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $29,665,600 $14,832,800 $14,832,800 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2025 $17,158,400 $8,579,200.00 $3,570,550.00 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief Petitioner relies on the following facts to support the relief requested: The subject assessments imposed on the subject property and the taxes to be levied and collected are invalid for the reason that: a. The equalized assessment thus imposed on the subject property is more than 50% of its true cash value in violation of the applicable statutory and constitutional limitations. b. The assessment is unlawful and is based upon the application of wrong principles and thereby operates as a fraud upon the taxpayer. Petitioner respectfully requests the Tax Tribunal hear this case and enter an order reducing the 2025 True Cash, State Equalized and Taxable Values and direct Respondent to refund to Petitioner any excess taxes, fees and penalties paid, plus interest and costs.
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MTT Docket No. Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: Sarah.Belloli@Ryan.com Mailing Address: Sarah R. Belloli 101 West Big Beaver, Suite 945 Troy, Michigan, 48084 Telephone Number: (313)230-0104 Date: 5/30/2025 CC: Joan.Kleiner@ryan.com CC: Rob.Unkle@ryan.com
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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: Organization First Name/Company Name M.I. Last Name DOC-560 W MITCHELL ST MOB LLC Home Address (No., Street, P.O. Box or Rural Route) 101 W. Big Beaver Suite 945 City or Town Troy State Michigan ZIP Code 48048 Telephone Number 3132300104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Sarah M.I. Last Name Belloli Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 101 West Big Beaver Road Suite 945 City or Town Troy State Michigan ZIP Code 48084 Telephone Number 313-230-0104 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) sarah.belloli@ryan.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] Michigan Taxing Authority (City or Township) City Of Petoskey (EMMET) County Emmet 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.)
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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 Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 52-19-06-199-001 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 23412000 Current Taxable Value as established by the Board of Review: 18403350 What do you believe is the fair market value (also known as True Cash Value)? 29665600 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 14832800 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?
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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/ Sarah Belloli
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