Everstream Glc Holding Co LLC Petitioner Vs. Michigan Department Of Treasury Respondent

Page 1

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

EVERSTREAM GLC HOLDING CO LLC

MICHIGAN STATE TAX COMMISSION

99-99-99-99-999-131

X

X

99-99-99-99-999-131: 2026 Annual Property Report (state assessed) filed with 

the Michigan Department of Treasury, State Assessed Utility Roll, pursuant to 

PA 282 of 1905.

Telecommunications (State Assessed)

Page 2

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 _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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: _______________________________________

The subject is state-assessed property valued by the Michigan State Tax Commission (STC) on the 2026 State Assessed Utility 

Roll. Petitioner sought additional time to submit an updated appraisal and understood it could participate in the STC hearing 

remotely (via Webex), as in prior years. Petitioner received no notice of any in-person requirement. By email dated June 12, 2026, 

Treasury acknowledged the miscommunication, citing a June 3, 2026 notice and Rule R 209.65 requiring in-person STC hearings, 

and confirmed the final 2026 roll had already been approved with no further STC changes permitted except an MCL 211.154 

correction. Treasury further confirmed the Michigan Tax Tribunal is the proper forum for valuation disputes.

Petitioner did not file by the STC hearing/appeal deadline because it was requesting additional time to discuss the assessment and 

submit an updated appraisal, and reasonably understood (consistent with prior years) that the STC hearing was available via Webex. 

The State did not provide notice that remote participation was unavailable in 2026 (or apparently 2025). Treasury acknowledged this 

miscommunication by email on June 12, 2026, referencing a June 3, 2026 notice and Rule R 209.65. Petitioner timely invokes the 

Tribunal's jurisdiction under MCL 205.731 and 205.735a as the proper forum for a valuation dispute concerning state-assessed 

property.

N/A

N/A - State-assessed telecommunications property valued by the Michigan State 

Tax Commission on the State Assessed Utility Roll; not assigned to a single local 

taxing situs.

Michigan State Tax Commission (State Assessed Utility Roll)

Everstream GLC Holding Co LLC 

1228 Euclid Avenue, Suite 250, Cleveland, OH 44115 

c/o Kroll, LLC, PO Box 2549, Addison, TX 75001

X

2026

Page 3

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): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 

17. 

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

Tax Year 

True Cash Value 

State Equalized

Page 4

_

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

EVERSTREAM GLC HOLDING CO LLC

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

c/o Kroll, LLC

PO Box 2549

City or Town

Addison

State

Texas

ZIP Code

75001

Telephone Number

7708915498

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

Jay.Belinfante@Kroll.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

Last Name

Belinfante

Firm Name (if any)

Kroll LLC

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

PO Box 2549

City or Town

Addison

State

Texas

ZIP Code

75001

Telephone Number

7708915498

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

Jay.Belinfante@Kroll.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]

State Assessed Communications Company

NA

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

NA

Taxing Authority (City or Township)

Michigan Department of Treasury (MDT) 

County

N/A

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:

99-99-99-99-999-131

Classification of Property: Personal (check one)

Utility (check one)

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

94088800

Current Taxable Value as established by the Board of Review:

47044400

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

70000000

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

35000000

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

35000000

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/ Jay Belinfante

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26062490807216

Supporting Waiver Documents:

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

Everstream GLC Holding Co LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002438

Michigan Department of Treasury, 

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: September 21, 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

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

v 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No. 

_____________________________, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1.

Property Parcel No: _____________________________________________

(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 ___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 _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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 

EVERSTREAM GLC HOLDING CO LLC

MICHIGAN STATE TAX COMMISSION

99-99-99-99-999-131

X

X

99-99-99-99-999-131: 2026 Annual Property Report (state assessed) filed with 

the Michigan Department of Treasury, State Assessed Utility Roll, pursuant to 

PA 282 of 1905.

Telecommunications (State Assessed)

Page 2

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 _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________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: _______________________________________

The subject is state-assessed property valued by the Michigan State Tax Commission (STC) on the 2026 State Assessed Utility 

Roll. Petitioner sought additional time to submit an updated appraisal and understood it could participate in the STC hearing 

remotely (via Webex), as in prior years. Petitioner received no notice of any in-person requirement. By email dated June 12, 2026, 

Treasury acknowledged the miscommunication, citing a June 3, 2026 notice and Rule R 209.65 requiring in-person STC hearings, 

and confirmed the final 2026 roll had already been approved with no further STC changes permitted except an MCL 211.154 

correction. Treasury further confirmed the Michigan Tax Tribunal is the proper forum for valuation disputes.

Petitioner did not file by the STC hearing/appeal deadline because it was requesting additional time to discuss the assessment and 

submit an updated appraisal, and reasonably understood (consistent with prior years) that the STC hearing was available via Webex. 

The State did not provide notice that remote participation was unavailable in 2026 (or apparently 2025). Treasury acknowledged this 

miscommunication by email on June 12, 2026, referencing a June 3, 2026 notice and Rule R 209.65. Petitioner timely invokes the 

Tribunal's jurisdiction under MCL 205.731 and 205.735a as the proper forum for a valuation dispute concerning state-assessed 

property.

N/A

N/A - State-assessed telecommunications property valued by the Michigan State 

Tax Commission on the State Assessed Utility Roll; not assigned to a single local 

taxing situs.

Michigan State Tax Commission (State Assessed Utility Roll)

Everstream GLC Holding Co LLC 

1228 Euclid Avenue, Suite 250, Cleveland, OH 44115 

c/o Kroll, LLC, PO Box 2549, Addison, TX 75001

X

2026

Page 3

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): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 

17. 

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

Tax Year 

True Cash Value 

State Equalized

Page 4

_

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

EVERSTREAM GLC HOLDING CO LLC

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

c/o Kroll, LLC

PO Box 2549

City or Town

Addison

State

Texas

ZIP Code

75001

Telephone Number

7708915498

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

Jay.Belinfante@Kroll.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Jay

M.I.

Last Name

Belinfante

Firm Name (if any)

Kroll LLC

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

PO Box 2549

City or Town

Addison

State

Texas

ZIP Code

75001

Telephone Number

7708915498

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

Jay.Belinfante@Kroll.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]

State Assessed Communications Company

NA

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

NA

Taxing Authority (City or Township)

Michigan Department of Treasury (MDT) 

County

N/A

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:

99-99-99-99-999-131

Classification of Property: Personal (check one)

Utility (check one)

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

94088800

Current Taxable Value as established by the Board of Review:

47044400

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

70000000

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

35000000

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

35000000

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/ Jay Belinfante

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26062490807216

Supporting Waiver Documents:

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.