East Jordan Foundry LLC Petitioner Vs. Township Of Warner Respondent, Michigan Department Of Treasury Intervening Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

EAST JORDAN FOUNDRY, LLC, 

 

 

 

Petitioner, 

 

 

 

 

 

v 

 

 

 

 

 

 

 

 MTT Docket No. 26-001195-TT 

 

WARNER TOWNSHIP, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT OF 

TREASURY, 

 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

 

Edward U. Blanchard 

Benjamin Buoscio 

Deloitte Tax, LLP 

Representatives for Petitioner 

2200 Ross Ave., Ste. 1600 

Dallas, TX 75201 

(313) 597-4765 

 

 

 

 

 

 

 

 

 

 

 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & 

Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Suite A 

Portage, MI 49024-5362 

269-382-4500 

thall@michigantownshiplaw.com 

 

B. Thomas Golden (P70822) 

Assistant Attorney General 

Revenue and Tax Division 

Attorney for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE

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2 

 

Michelle Moore states that on this 9th day of October 2026, I served The 

Michigan Department of Treasury’s Motion to Intervene in Docket No. 26-001195-TT, 

Intervenor-Respondent Michigan Department of Treasury’s Answer to Petition, along 

with a copy of this Proof of Service upon the following: 

Edward U. Blanchard 

Benjamin Buoscio 

Deloitte Tax, LLP 

2200 Ross Ave., Ste. 1600 

Dallas, TX 75201 

 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & Koches, P.C. 

470 W. Centre Ave., Suite A 

Portage, MI 49024-5362 

 

by depositing the same in a receptacle of the United States Post Office in the City of 

Lansing, Michigan, enclosed in an envelope, plainly addressed, bearing postage 

fully prepaid. 

I declare that the above statement is true to the best of my knowledge, 

information, and belief. 

 

/s/ Michelle Moore 

 

Michelle Moore, Legal Secretary

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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: 26-001195

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

Party Filing Document 

Other

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - East Jordan v Warner Twp

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

EAST JORDAN FOUNDRY, LLC, 

 

 

 

Petitioner, 

 

 

 

 

 

v 

 

 

 

 

 

 

 

 MTT Docket No. 26-001195-TT 

 

WARNER TOWNSHIP, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT OF 

TREASURY, 

 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

 

Edward U. Blanchard 

Benjamin Buoscio 

Deloitte Tax, LLP 

Representatives for Petitioner 

2200 Ross Ave., Ste. 1600 

Dallas, TX 75201 

(313) 597-4765 

 

 

 

 

 

 

 

 

 

 

 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman & 

Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Suite A 

Portage, MI 49024-5362 

269-382-4500 

thall@michigantownshiplaw.com 

 

B. Thomas Golden (P70822) 

Assistant Attorney General 

Revenue and Tax Division 

Attorney for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

_____________________________________________________________________________/ 

 

INTERVENOR-RESPONDENT MICHIGAN DEPARTMENT OF 

TREASURY’S ANSWER TO PETITION

Page 2

2 

The Michigan Department of Treasury (Treasury), through its counsel, 

Assistant Attorney General B. Thomas Golden, states for its Response to the 

Petition, related to Parcel Nos. 05-15-975-001-00 and 05-15-022-003-01 (collectively, 

the “Subject Property”) as follows: 

1. 

Treasury admits the allegations in paragraph 1 based upon the Tribunal’s 

online docket. 

2. 

Treasury admits the allegations in paragraph 2 based upon the Tribunal’s 

online docket. 

3. 

Treasury admits the allegations in paragraph 3. 

4. 

Treasury admits the allegations in paragraph 4. 

5. 

Treasury admits the allegations in paragraph 5. 

6. 

Treasury admits that the Subject Property is located within Antrim 

County, but denies the remaining allegations in paragraph 6 and further 

states that its records indicate that the Subject Parcel is within the 

Gaylord Community School District. 

7. 

Treasury neither admits nor denies the allegations in paragraph 7; the 

bolded term “Jurisdiction” appears to be a defined term, but lacks any 

definition. As such, Treasury lacks knowledge or information sufficient to 

form a belief as to the truth of the matter asserted and leaves Petitioner 

to its proofs. 

8. 

Treasury admits that the parcel number 05-15-975-001-00 is at issue in 

this case and that parcel number 05-15-975-001-00 is classified as

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industrial real property. Treasury denies that parcel number 05-15-015-

003-01 is at issue in this case. Petitioner’s case caption, as well as 

paragraphs 11–13, identify the parcels at issue as 05-15-975-001-00 and 

05-15-022-003-01. Treasury neither admits nor denies that parcel 05-15-

015-003-01 is industrial real property because Treasury lacks knowledge 

or information sufficient to form a belief as to the truth of the matter 

asserted and leaves Petitioner to its proofs. As to the present uses of the 

parcels identified in paragraph 8,

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4 

15.

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5

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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. 26-001195

Section 1: Respondent’s Contact Information

Filer Type: 

Organization

Local Unit of Government

First Name

M.I.

Last Name

Michigan Department of Treasury

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

PO Box 30754

City or Town

Lansing

State

 Michigan

ZIP Code

48909

Telephone Number

5172415002

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

goldent2@michigan.gov

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

B. Thomas

M.I.

Last Name

Golden

Firm Name (if any)

Michigan Department of Treasury

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

P.O. Box 30754

City or Town

Lansing

State

 Michigan

ZIP Code

48909

Telephone Number

517-335-7584

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

goldent2@michigan.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

B. Thomas Golden

/s/

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

EAST JORDAN FOUNDRY, LLC, 

 

 

 

Petitioner, 

 

 

 

 

 

v 

 

 

 

 

 

 

 

 MTT Docket No. 26-001195-TT 

 

WARNER TOWNSHIP, 

 

 

Respondent, 

 

and 

 

THE MICHIGAN DEPARTMENT OF 

TREASURY, 

 

 

Intervenor-Respondent. 

_____________________________________________________________________________/

 

Edward U. Blanchard 

Benjamin Buoscio 

Deloitte Tax, LLP 

Representatives for Petitioner 

2200 Ross Ave., Ste. 1600 

Dallas, TX 75201 

(313) 597-4765 

 

 

 

 

 

 

 

 

 

 

 

Robert E. Thall (P46421) 

Bauckham, Thall, Seeber, Kaufman 

& Koches, P.C. 

Attorney for Respondent 

470 W. Centre Ave., Suite A 

Portage, MI 49024-5362 

269-382-4500 

thall@michigantownshiplaw.com 

 

B. Thomas Golden (P70822) 

Assistant Attorney General 

Revenue and Tax Division 

Attorney for Intervenor-Respondent 

P.O. Box 30754 

Lansing, MI 48909 

(517) 335-7584 

goldent2@michigan.gov 

_____________________________________________________________________________/ 

THE MICHIGAN DEPARTMENT OF TREASURY’S 

MOTION TO INTERVENE IN DOCKET NO. 26-001195-TT

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2 

The Michigan Department of Treasury (Treasury), through its counsel, 

Assistant Attorney General B. Thomas Golden, pursuant to MCL 205.744(1), TTR 

229(7), TTR 231, and MCR 2.209, requests that this Honorable Tribunal allow 

Treasury to intervene in Docket No. 26-001195-TT. Treasury states the following in 

support of its motion: 

1. 

The Michigan Department of Treasury is a principal department of the 

State of Michigan charged with the receipt and disbursement of the State Education 

Tax as well as control over the State School Aid Fund. 

2. 

MTT Docket No. 26-001195-TT involves Petitioner’s appeal to the 

Tribunal of Warner Township’s determination of the subject properties’ true cash, 

assessed, and taxable values for the 2026 tax year. Petitioner is seeking a 

substantial reduction of the above-referenced values. 

3. 

MCL 205.744(1) provides that the Tribunal “may permit the 

intervention or impleading of any governmental unit which receives tax funds from 

the petitioner who is making the appeal.” Treasury will receive tax funds from 

Petitioner. If Treasury is not allowed to intervene in the above-captioned matter, 

those tax funds could be substantially reduced. 

4. 

The State of Michigan, through its Department of Treasury, has a 

monetary interest in this matter. Treasury’s request is appropriate and consistent 

with MCL 205.744(1), TTR 229(7), TTR 231, and MCR 2.209.

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3 

5. 

Treasury’s inclusion as an intervener will not harm the progress of the 

case or otherwise delay the Tribunal’s docket. In fact, Treasury’s participation may 

facilitate a more efficient conclusion to this case. 

6. 

As required by MCR 2.209(C), the Michigan Department of Treasury 

attaches its responsive pleading in MTT Docket No. 26-001195-TT. 

RELIEF REQUESTED 

The Michigan Department of Treasury respectfully requests that this 

Honorable Tribunal grant its

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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: 26-001195

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

Party Filing Document 

Other

Files

Document Type: Motion to Intervene

Attachment File Name: Motion to Intervene - East Jordan v Warner Twp - 10.9.26

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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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

NOTICE OF JULY 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

East Jordan Foundry LLC,

Petitioner,

v

 

 

Township Of Warner,

Respondent.

 MTT Docket No. 26-001195

Please be advised that 26-001195 has been placed on a two-week Prehearing General 

Call commencing July 01, 2027. 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. 26-001195

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

Page 3

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

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

East Jordan Foundry, LLC

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

2675 N US 131

City or Town

Elmira

State

Michigan

ZIP Code

49730

Telephone Number

(231)536-4527

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

Fay.Keane@ejco.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Edward

M.I.

U

Last Name

Blanchard

Firm Name (if any)

Deloitte Tax LLP

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

2200 Ross Avenue, Suite 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

(313)597-4765

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

edblanchard@deloitte.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2675 N US 131

Elmira

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49730

Taxing Authority (City or Township)

Township Of Warner (ANTRIM) 

County

Antrim

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.)

Yes

 

 

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:

05-15-975-001-00

Classification of Property: Real (check one)

Industrial (check one)

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

16245600

Current Taxable Value as established by the Board of Review:

16245600

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

20941000

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

10470500

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

05-15-022-003-01

Classification of Property: Real (check one)

Industrial (check one)

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

309000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

293805

What do you

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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

East Jordan Foundry LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001195

Township Of Warner, 

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 28, 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

East Jordan Foundry LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001195

Township Of Warner, 

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

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Page 1

Deloitte. 

RECE OES" 

MAY 2:7 2026 

MICHIGAN TAX TRIBUNAL 

May 21, 2026 

TranInfo:4f06 

 26124000-1 

05/26/26 

Chil: 

150001353 

Amt: $425.00 

Department of Licensing and Regulatory Affairs 

ID: 

EAST JORDAN FOUNDRY LLC 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: EAST JORDAN FOUNDRY, LLC v. WARNER TOWNSHIP 

Docket No. 26-001195 

Dear Sir/Madam: 

Please find enclosed check in the amount of $625.00 to cover the related filing fee for the above docket 

number. 

The original Petition was submitted through the Tribunal’s e-filing system. However, the system would not 

let us submit payment via credit card. 

For your convenience, we have attached a copy of the Petition submitted. 

If you have any questions or require additional information, please contact me at 313-597-4765 or 313-324- 

1398. 

Thank you for your time and assistance. 

Very truly yours, 

Deloitte Tax, LLP 

Card 

cw Blanchard 

Edward U. Blanchard 

Vice President — Tax Specialist

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

Petitioner, 

Michigan Tax Tribunal 

\2 

Docket No. 26-001195 

WARNER TOWNSHIP, 

Parcel No. 

Respondent. 

05-15-975-001-00 

05-15-022-003-01 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

East Jordan Foundry, LLC, Petitioner, by and through its representatives, Deloitte Tax LLP, 

hereby petitions this Honorable Tribunal as follows: 

1. 

2. 

This Petition is being timely filed in advance of the May 31, 2026 filing deadline. 

Petitioner is filing directly with the Michigan Tax Tribunal. 

East Jordan Foundry, LLC (hereinafter “Petitioner” is a taxpayer/party in interest in 

this matter and is located at 2675 N US 131, Elmira, MI 49730. 

Warner Township (hereinafter “Respondent”) is the opposite party in this matter and is 

located at 2434 Ray Street, Elmira, MI, 49730. 

The controversy at issue relates to Petitioner’s real property located at 2675 N US 131, 

Elmira, MI 49730. 

The property is located in Antrim County and the school district of Gaylord Public 

Schools.

Page 3

10. 

11. 

13, 

14. 

15; 

If more than 

1 parcel is under appeal, are the properties continguous? 

X Yes 

_ No__ N/A 

This matter involves issues relating to the True Cash and Taxable Values for the parcel 

referenced above for the 2026 tax year. 

Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values: 

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

Value 

Value 

Value 

05-15-975-001-00 

IFT 

$32,491,200 

$16,245,600 

$16,245,600 

05-15-022-003-01 

Ad Valorem 

$618,000 

$309,000 

$293,805 

. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the 

subject property are: 

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

Value 

Value 

Value 

05-15-975-001-00 

IFT 

$20,941,000 

$10,470,500 

$10,470,500 

05-15-022-003-01 

Ad Valorem 

$500,000 

$250,000 

$250,000 

The values in dispute are: 

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

Value

Page 4

Retai

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

Petitioner, 

MTT Docket No. 26-001195-TT 

v 

WARNER TOWNSHIP, 

Respondent. 

Edward U. Blanchard 

Robert E. Thall (P46421) 

Benjamin Buoscio 

Bauckham, Thall, Seeber, 

Deloitte Tax, LLP 

Kaufman & Koches, P.C. 

Representative for Petitioner 

Attorney for Respondent 

2200 Ross Ave., Ste. 1600 

470 W. Centre Ave., Suite A 

Dallas, TX 75201 

Portage, MI 49024-5362 

(313) 597-4765 

269-382-4500 

thall@michigantownshiplaw.com 

APPEARANCE 

Attorney Robert E. Thall of Bauckham, Thall, Seeber, Kaufman & Koches, P.C., enters 

this Appearance for and on behalf of Respondent, Warner Township, in this matter. 

Respectfully submitted, 

BAUCKHAM, THALL, SEEBER, 

KAUFMAN & KOCHES, P.C. 

Date: July 19 , 2026 

MNAZ0U 

By: 

a 

Robert E. Thall, Attorney for Respondent

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

Petitioner, 

MTT Docket No. 26-001195-TT 

v 

WARNER TOWNSHIP, 

Respondent. 

Edward U. Blanchard 

Robert E. Thall (P46421) 

Benjamin Buoscio 

Bauckham, Thall, Seeber, 

Deloitte Tax, LLP 

Kaufman & Koches, P.C. 

Representative for Petitioner 

Attorney for Respondent 

2200 Ross Ave., Ste. 1600 

470 W. Centre Ave., Suite A 

Dallas, TX 75201 

Portage, MI 49024-5362 

(313) 597-4765 

269-382-4500 

thall@michigantownshiplaw.com 

PROOF OF SERVICE 

Sandra L. Bosse, being duly sworn, states that on July 

/ 1 

, 2026, she served a copy of an 

Appearance, Answer to Petition with Affirmative Defenses and Proof of Service of same in this 

matter by first-class mail, postage fully prepaid, upon representative for Petitioner at the address 

shown above. 

; 

yd 

“Sandra L. Bosse

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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: 26-001195

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: doc26001195TT POS09903620260714141346

Document Type: Appearance

Attachment File Name: doc26001195TT APP09903520260714141314

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

Petitioner, 

MTT Docket No. 26-001195-TT 

v 

WARNER TOWNSHIP, 

Respondent. 

Edward U. Blanchard 

Robert E. Thall (P46421) 

Benjamin Buoscio 

Bauckham, Thall, Seeber, 

Deloitte Tax, LLP 

Kaufman & Koches, P.C. 

Representative for Petitioner 

Attorney for Respondent 

2200 Ross Ave., Ste. 1600 

470 W. Centre Ave., Suite A 

Dallas, TX 75201 

Portage, MI 49024-5362 

(313) 597-4765 

269-382-4500 

thall@michigantownshiplaw.com 

ANSWER TO PROPERTY TAX PETITION 

WITH AFFIRMATIVE DEFENSES 

Respondent, 

Warner Township, 

states 

the 

following 

in response 

to 

the 

respective 

paragraphs of the Petition filed in this matter: 

I. 

In answer to paragraph 

1 of the Petition, Respondent admits the allegation therein. 

2. 

In answer to paragraph 2 of the Petition, Respondent admits the allegation therein. 

3. 

In answer to paragraph 3 of the Petition, Respondent admits the allegation therein. 

4. 

In answer to paragraph 4 of the Petition, Respondent admits the allegation therein.

Page 2

7. 

In answer 

to paragraph 

7 

of the Petition, Respondent admits the allegations 

therein, except it only levies its own taxes. 

8. 

In answer to paragraph 8 of the Petition, Respondent admits the allegation therein. 

9. 

In answer to paragraph 9 of the Petition, Respondent admits the allegation therein. 

10. 

In answer to paragraph 

10 of the Petition, Respondent admits the allegations 

therein. 

11. 

In answer to paragraph 

11 

of the Petition, Respondent admits the allegations 

therein. 

12. 

In answer to paragraph 

12 of the Petition, Respondent denies the contended 

valuations as untrue. 

13. 

In answer to paragraph 

13 

of the Petition, Respondent admits the allegations 

therein. 

14. 

In answer 

to paragraph 

14 

of the Petition, Respondent denies the allegation 

therein as untrue. 

15. 

Paragraph 15 is the Petitioner’s prayer for relief and does not require an answer. 

WHEREFORE, Respondent respectfully request that the Tribunal enter an Order denying 

the relief requested by Petitioner and uphold and affirm the valuations as established by the 

Respondent and require Petitioner to pay Respondent’s costs and attorney fees. 

AFFIRMATIVE DEFENSES 

Please take notice that Respondent may rely on one or more of the following affirmative

Page 3

3. 

The service of process was insufficient. 

4. 

The subject property is under assessed and/or the taxable value and/or state equalized 

value of the subject property 

is too low, and should therefore be appropriately increased to 

comply with the mandate of the applicable provisions of law. 

5. 

Respondent reserves the right to file such additional affirmative defenses as may become 

apparent pursuant to discovery procedures during the pendency of this matter. 

WHEREFORE Respondent requests that the Tribunal enter a determination of no cause 

in its favor, and such other and further relief as is appropriate including costs and

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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. 26-001195

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Warner (ANTRIM)

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

Robert

M.I.

E

Last Name

Thall

Firm Name (if any)

Bauckham, Thall, et al

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

470 W Centre Ave Suite A

City or Town

Kalamazoo

State

Michigan

ZIP Code

49024

Telephone Number

2693824500

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

thall@michigantownshiplaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Robert E Thall

/s/

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

 

Petitioner, 

v. 

WARNER TOWNSHIP, 

Respondent. 

Michigan Tax Tribunal 

Docket No. 26-001195

Parcel No. 

05-15-975-001-00 

05-15-022-003-01

_____________________________________________________________________________/ 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

East Jordan Foundry, LLC, Petitioner, by and through its representatives, Deloitte Tax LLP, 

hereby petitions this Honorable Tribunal as follows: 

1.

This Petition is being timely filed in advance of the May 31, 2026 filing deadline.

2.

Petitioner is filing directly with the Michigan Tax Tribunal.

3.

East Jordan Foundry, LLC (hereinafter “Petitioner”) is a taxpayer/party in interest in

this matter and is located at 2675 N US 131, Elmira, MI 49730.

4.

Warner Township (hereinafter “Respondent”) is the opposite party in this matter and is

located at 2434 Ray Street, Elmira, MI, 49730.

5.

The controversy at issue relates to Petitioner’s real property located at 2675 N US 131,

Elmira, MI 49730.

6.

The property is located in Antrim County and the school district of Gaylord Public

Schools.

7.

The Jurisdiction levies and collects the property taxes on the subject property.

8.

The property parcel numbers are 05-15-975-001-00 and 05-15-015-003-01. The

properties are classified as Commercial/Industrial Real Property. Petitioner’s

properties are presently used for Commercial/Industrial purposes.

Page 2

2 

9.

If more than 1 parcel is under appeal, are the properties continguous?

_X_Yes ___No ___N/A 

10. This matter involves issues relating to the True Cash and Taxable Values for the parcel

referenced above for the 2026 tax year.

11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

IFT 

$32,491,200 

$16,245,600 

 $16,245,600 

05-15-022-003-01

Ad Valorem 

 $618,000 

 $309,000 

 $293,805 

12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the

subject property are:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

IFT 

$20,941,000 

$10,470,500 

 $10,470,500 

05-15-022-003-01

Ad Valorem 

 $500,000 

 $250,000 

 $250,000 

13. The values in dispute are:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

Ad Valorem 

$11,550,200 

 $5,775,100 

 $5,775,100 

05-15-022-003-01

Ad Valorem 

 $118,000 

 $59,000 

 $43,805 

14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and

collected thereon, are invalid and unlawful as they exceed the amount allowed by

Michigan Law and the Michigan Constitution and do not reflect the true cash value of the

property.

15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those

established by Respondent to those contended by Petitioner, and order

Page 3

STATE OF

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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: 26-001195

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

Party Filing Document 

Other

Files

Document Type: Proof of Service: Petition

Attachment File Name: East Jordan Foundry_Proof of Service_7_7_2026_Signed

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

EAST JORDAN FOUNDRY, LLC, 

 

Petitioner, 

v. 

WARNER TOWNSHIP, 

Respondent. 

Michigan Tax Tribunal 

Docket No. 26-001195

Parcel No. 

05-15-975-001-00 

05-15-022-003-01

_____________________________________________________________________________/ 

PROPERTY TAX PETITION 

(Entire Tribunal, 2026 Tax Year) 

East Jordan Foundry, LLC, Petitioner, by and through its representatives, Deloitte Tax LLP, 

hereby petitions this Honorable Tribunal as follows: 

1.

This Petition is being timely filed in advance of the May 31, 2026 filing deadline.

2.

Petitioner is filing directly with the Michigan Tax Tribunal.

3.

East Jordan Foundry, LLC (hereinafter “Petitioner”) is a taxpayer/party in interest in

this matter and is located at 2675 N US 131, Elmira, MI 49730.

4.

Warner Township (hereinafter “Respondent”) is the opposite party in this matter and is

located at 2434 Ray Street, Elmira, MI, 49730.

5.

The controversy at issue relates to Petitioner’s real property located at 2675 N US 131,

Elmira, MI 49730.

6.

The property is located in Antrim County and the school district of Gaylord Public

Schools.

7.

The Jurisdiction levies and collects the property taxes on the subject property.

8.

The property parcel numbers are 05-15-975-001-00 and 05-15-015-003-01. The

properties are classified as Commercial/Industrial Real Property. Petitioner’s

properties are presently used for Commercial/Industrial purposes.

Page 2

2 

9.

If more than 1 parcel is under appeal, are the properties continguous?

_X_Yes ___No ___N/A 

10. This matter involves issues relating to the True Cash and Taxable Values for the parcel

referenced above for the 2026 tax year.

11. Respondent assigned the following 2026 True Cash, State Equalized and Taxable Values:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

IFT 

$32,491,200 

$16,245,600 

 $16,245,600 

05-15-022-003-01

Ad Valorem 

 $618,000 

 $309,000 

 $293,805 

12. Petitioner contends that the 2026 True Cash, State Equalized and Taxable Values for the

subject property are:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

IFT 

$20,941,000 

$10,470,500 

 $10,470,500 

05-15-022-003-01

Ad Valorem 

 $500,000 

 $250,000 

 $250,000 

13. The values in dispute are:

True Cash 

State Equalized 

Taxable 

Parcel 

Roll 

 

Value 

Value 

Value 

05-15-975-001-00

Ad Valorem 

$11,550,200 

 $5,775,100 

 $5,775,100 

05-15-022-003-01

Ad Valorem 

 $118,000 

 $59,000 

 $43,805 

14. The 2026 values imposed on Petitioner’s property, and the taxes to be levied and

collected thereon, are invalid and unlawful as they exceed the amount allowed by

Michigan Law and the Michigan Constitution and do not reflect the true cash value of the

property.

15. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those

established by Respondent to those contended by Petitioner, and order

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Page 1

1 of 1

Docket #: 26-001195

Party Filing Document

Party Filing Document: 

 Other

 Other

 

 

If 'other', Identify: Representative

File

Document Type: 

 

 

fuFile:

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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

East Jordan Foundry, LLC

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

2675 N US 131

City or Town

Elmira

State

Michigan

ZIP Code

49730

Telephone Number

(231)536-4527

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

Fay.Keane@ejco.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Edward

M.I.

U

Last Name

Blanchard

Firm Name (if any)

Deloitte Tax LLP

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

2200 Ross Avenue, Suite 1600

City or Town

Dallas

State

Texas

ZIP Code

75201

Telephone Number

(313)597-4765

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

edblanchard@deloitte.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

2675 N US 131

Elmira

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49730

Taxing Authority (City or Township)

Township Of Warner (ANTRIM) 

County

Antrim

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.)

Yes

 

 

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:

05-15-975-001-00

Classification of Property: Real (check one)

Industrial (check one)

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

16245600

Current Taxable Value as established by the Board of Review:

16245600

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

20941000

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

10470500

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

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

05-15-022-003-01

Classification of Property: Real (check one)

Industrial (check one)

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

309000

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

293805

What do you

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