Essenburg Car Wash Of Muskegon LLC Petitioner Vs. City Of Muskegon Respondent

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

* * *

ESSENBURG CAR WASH OF MUSKEGON LLC

Petitioner,

MTT Docket No. 26-001603-TT

v

CITY OF MUSKEGON,

Respondent.

_____________________________________________________________________/

Joshua T. Shillair, Esq. (P72674)

Senior Vice President

COLLIERS INTERNATIONAL

Representative for Petitioner

400 W 4th Street, Suite 350

Royal Oak, MI 48067

O: (248) 226-1632

F: (248) 226-1633

Joshua.Shillair@Colliers.com

Karen.Cameron@Colliers.com

Brennen J. Gorman (P80958)

PARMENTER LAW

Attorneys for Respondent

601 Terrace Street, PO Box 786

Muskegon, MI 49440-1192

(231) 722-1621

brennen@parmenterlaw.com

taylor@parmenterlaw.com

_____________________________________________________________________/

PROOF OF SERVICE

The undersigned hereby certifies that on September 28, 2026, she served a copy of

Respondent’s First Set of Interrogatories and Request for Production of Documents to

Petitioner and this Proof of Service, via first-class mail upon:

Joshua T. Shillair, Esq.

Senior Vice President

COLLIERS INTERNATIONAL

400 W 4th Street, Suite 350

Royal Oak, MI 48067

/s/ Taylor Anderson

Taylor Anderson

Legal Assistant for PARMENTER LAW

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001603

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: Proof of Service

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

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 AUGUST 16- 31, 2027 PREHEARING GENERAL CALL AND ORDER OF 

PROCEDURE

Essenburg Car Wash Of Muskegon 

LLC,

Petitioner,

v

 

 

City Of Muskegon,

Respondent.

 MTT Docket No. 26-001603

Please be advised that 26-001603 has been placed on a two-week Prehearing General 

Call commencing August 16, 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.

Page 2

MTT Docket No. 26-001603

Page 2 of 3

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

website for more information.

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 April 19, 2027. 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 April 19, 2027. 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 

April 19, 2027, 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

Page 3

MTT

Page 4

STAT

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Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

* * *

ESSENBURG CAR WASH OF MUSKEGON LLC

Petitioner,

MTT Docket No. 26-001603-TT

v

CITY OF MUSKEGON,

Respondent.

_____________________________________________________________________/

Joshua T. Shillair, Esq. (P72674)

Vice President | Tax Appeal

COLLIERS INTERNATIONAL

Representative for Petitioner

400 W 4th Street, Suite 350

Royal Oak, MI 48067

O: (248) 226-1632

F: (248) 226-1633

Joshua.Shillair@Colliers.com

Karen.Cameron@Colliers.com

Brennen J. Gorman (P80958)

PARMENTER LAW

Attorneys for Respondent

601 Terrace Street, PO Box 786

Muskegon, MI 49440-1192

(231) 722-1621

brennen@parmenterlaw.com

taylor@parmenterlaw.com

_____________________________________________________________________/

PROOF OF SERVICE

The undersigned hereby certifies that on August 28, 2026, she served a copy of

Respondent’s Entire Tribunal Property Tax Answer and this Proof of Service, via first-class

mail upon:

Joshua T. Shillair, Esq.

Senior Vice President

COLLIERS INTERNATIONAL

400 W 4th Street, Suite 350

Royal Oak, MI 48067

/s/ Taylor Anderson

Taylor Anderson

Legal Assistant for PARMENTER LAW

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001603

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: Proof of Service

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 & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

* kk 

ESSENBURG CAR WASH OF MUSKEGON LLC 

Petitioner, 

MTT Docket No. 26-001603-TT 

v 

CITY OF MUSKEGON, 

Respondent. 

/ 

Joshua T. Shillair, Esq. (P72674) 

Brennen J. Gorman (P80958) 

Vice President 

| Tax Appeal 

PARMENTER LAW 

COLLIERS INTERNATIONAL 

Attorneys for Respondent 

Representative for Petitioner 

601 Terrace Street, PO Box 786 

400 

W 4th Street, Suite 350 

Muskegon, MI 49440-1192 

Royal Oak, MI 48067 

(231) 722-1621 

0: (248) 226-1632 

brennen@parmenterlaw.com 

F: (248) 226-1633 

taylor@parmenterlaw.com 

Joshua. Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

NOW COMES 

the Respondent, 

City 

of Muskegon, 

by 

and through 

its 

attorneys, 

Parmenter Law, and in its Answer to Petitioner’s Entire Tribunal Property Tax Petition states as 

follows: 

1. 

Admit. 

2. 

Admit. 

3. 

Admit. 

4. 

Admit. 

5. 

Admit.

Page 2

6. 

Admit. 

7. 

Admist 

8. 

Admit. 

9. 

Admit. 

10. Denied as to each and every factual allegation. 

11. Admit that it is Petitioner’s contention but denied as to its correctness. 

12. Admit that it is Petitioner’s contention but denied as to its correctness. 

13. Denied as to each and every factual allegation. 

WHEREFORE, Respondent requests this matter be dismissed and award such other 

relief as the tribunal deems just. 

Dated: August 26, 2026 

PARMENTER LAW 

< 

By: 

Brennen J. Gorman (P80958) 

Attorneys for Respondent

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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. 26-001603

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Muskegon (MUSKEGON)

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

Brennen

M.I.

J.

Last Name

Gorman

Firm Name (if any)

Parmenter Law

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

601 Terrace Street

601 Terrace Street

City or Town

Muskegon

State

 Michigan

ZIP Code

49440

Telephone Number

(231) 722-1621

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

brennen@parmenterlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Brennen J. Gorman

/s/

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 26-001603 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ESSENBURG CAR WASH OF MUSKEGON LLC, 

 

Petitioner, 

v 

MTT Docket No. 26-001603 

MUSKEGON, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Senior Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

City of Muskegon 

Assessing Office 

933 Terrace St 

Muskegon, MI 49440-1397 

(231) 724-6705 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/20/2026, in compliance with TTR 221, she did place in the US 

mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number as well 

as this Proof of Service of Petition for the above captioned appeal to the units of government listed 

on the second page of this Proof of Service of Petition. 

 

/s/Jennifer Lunsford 

Jennifer Lunsford 

 

Karen Cameron states that she submitted electronically on 8/20/2026, to the Michigan Tax 

Tribunal 

a 

copy 

of 

this 

Proof 

of 

Service 

of 

Petition 

at 

eFile 

through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Karen Cameron 

Karen Cameron

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 26-001603 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Muskegon 

Assessing Office 

933 Terrace St 

Muskegon, MI 49440-1397 

 

Office of the City/Township Clerk 

Muskegon 

Clerk's Office 

933 Terrace Street 

Muskegon, MI 49440 

 

By First Class Mail 

 

Director of Equalization 

Muskegon County 

Equalization Director 

173 E Apple Avenue 

Muskegon, MI 49442 

 

County Clerk’s Office 

Muskegon County 

Clerk’s Office 

990 Terrace Street 

Muskegon, MI 49442 

 

Secretary of the School Board 

Secretary 

South Lyon School district 

345 South Warren 

South Lyon, Michigan 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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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: 26-001603

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS_ESSENBURG_CAR_WASH_OF_MUSKEGON_LLC_26-001603

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

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ESSENBURG CAR WASH OF MUSKEGON LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Muskegon, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Muskegon 

Assessing Office 

933 Terrace St 

Muskegon, MI 49440-1397 

(231) 724-6705 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, ESSENBURG CAR WASH OF MUSKEGON LLC, has the 

legal residence or principal office address of 661 E LAKEWOOD BLVD,HOLLAND, 

MI 49424. Petitioner is a party in interest with respect to property taxes on property 

parcel no(s). (hereinafter referenced as the Subject Property) 61-24-882-000-0014-00. If 

the Subject Property in this petition includes more than one (1) real property tax parcel, 

the Subject Property’s tax parcels are contiguous. 

2. The Subject Property is located in Muskegon County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Muskegon of Muskegon County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

1931 E SHERMAN BLVD, MUSKEGON, MI 49444 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

61-24-882-000-

0014-00 

$1,768,400.00 

$884,200.00 

$438,340.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

61-24-882-000-

0014-00 

$476,000.00 

$238,000.00 

$238,000.00

Page 4

2026

Page 5

2

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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

ESSENBURG CAR WASH OF MUSKEGON LLC

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

661 E LAKEWOOD BLVD

City or Town

HOLLAND

State

Michigan

ZIP Code

49424

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1931 E SHERMAN BLVD

MUSKEGON

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49444

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON) 

County

Muskegon

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

61-24-882-000-0014-00

Classification of Property: Real (check one)

Commercial (check one)

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

884200

Current Taxable Value as established by the Board of Review:

438340

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

476000

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

238000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787099114

Supporting Waiver Documents:

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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

Essenburg Car Wash Of Muskegon LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001603

City Of Muskegon, 

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 19, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

ESSENBURG CAR WASH OF MUSKEGON LLC, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Muskegon, 

 

Respondent. 

_____________________________________________________________________________/ 

Colliers International 

By: Joshua T. Shillair, Esq. (P72674) 

Vice President | Tax Appeal 

Representative for Petitioner 

400 W 4th Street, Suite 350 

Royal Oak, MI 48067 

O: 248-226-1632 

F: 248-226-1633 

Joshua.Shillair@Colliers.com 

Karen.Cameron@Colliers.com 

 

City of Muskegon 

Assessing Office 

933 Terrace St 

Muskegon, MI 49440-1397 

(231) 724-6705 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, ESSENBURG CAR WASH OF MUSKEGON LLC, has the 

legal residence or principal office address of 661 E LAKEWOOD BLVD,HOLLAND, 

MI 49424. Petitioner is a party in interest with respect to property taxes on property 

parcel no(s). (hereinafter referenced as the Subject Property) 61-24-882-000-0014-00. If 

the Subject Property in this petition includes more than one (1) real property tax parcel, 

the Subject Property’s tax parcels are contiguous. 

2. The Subject Property is located in Muskegon County.

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Muskegon of Muskegon County, assesses and collects property taxes 

on the Subject Property. 

4. The Subject Property is real property and is classified as Commercial. The Subject 

Property is presently used or available for use for Commercial purposes. Petitioner 

believes that the Subject Property was originally designed to be used for Commercial 

purposes. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

6. The Subject Property’s address is: 

1931 E SHERMAN BLVD, MUSKEGON, MI 49444 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value 

and (d) uniformity. 

8. The tax year(s) at issue are: 2026 

9. The values for the Subject Property as established by Respondent’s Board of Review are: 

 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable 

Value 

2026 

61-24-882-000-

0014-00 

$1,768,400.00 

$884,200.00 

$438,340.00 

 

10. The 2026 assessment, assessed value, state equalized value and taxable value imposed 

upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, 

are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: 

a. The assessment, assessed value, state equalized value and/or taxable value 

exceeds the amounts permitted by the Michigan Constitution, applicable 

statutes and case law;

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2026 Entire Tribunal Property Tax Petition & Proof of Service 

ESSENBURG CAR WASH OF MUSKEGON LLC v City of Muskegon 

Parcel Number: 61-24-882-000-0014-00 

MTT Docket No.: 

 

Page 3 of 5 

 

b. The assessment, assessed value, state equalized value and/or taxable value are 

at higher percentages of true cash value than permissible under the Michigan 

Constitution, applicable statutes and case law; 

c. The assessment, assessed value, state equalized value and/or taxable value are 

based upon an erroneous determination of the true cash value of that portion 

of the Subject Property that is taxable under Michigan law, and are based 

upon the application of wrong principles; and 

d. The assessment, assessed value, state equalized value and/or taxable value, 

and the mode of assessment adopted by Respondent, discriminate against 

Petitioner and denies Petitioner its constitutional rights to uniformity, equal 

protection and dues process of law. 

11. Petitioner contends that the actual values for the Subject Property are: 

Tax Year 

Parcel Number 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

61-24-882-000-

0014-00 

$476,000.00 

$238,000.00 

$238,000.00

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2026

Page 5

2

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

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

ESSENBURG CAR WASH OF MUSKEGON LLC

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

661 E LAKEWOOD BLVD

City or Town

HOLLAND

State

Michigan

ZIP Code

49424

Telephone Number

2482261632

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

tax.efile@colliers.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Joshua

M.I.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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

tax.efile@colliers.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

1931 E SHERMAN BLVD

MUSKEGON

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49444

Taxing Authority (City or Township)

City Of Muskegon (MUSKEGON) 

County

Muskegon

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

61-24-882-000-0014-00

Classification of Property: Real (check one)

Commercial (check one)

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

884200

Current Taxable Value as established by the Board of Review:

438340

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

476000

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

238000

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

Fee Information

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

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

appealed.

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

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

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

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

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

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052787099114

Supporting Waiver Documents:

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