Farm & Fleet Of Janesville, Inc Petitioner Vs. Township Of Blair Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

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

PROCEDURE

Farm & Fleet of Janesville, Inc,

Petitioner,

v

 

 

Township Of Blair,

Respondent.

 MTT Docket No. 26-000957

Please be advised that 26-000957 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covered by the order will not be published.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. 26-000957

Page 2 of 3

IT IS ORDERED that the parties shall:

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

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

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

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

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

by March 4, 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 March 4, 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 

March 4, 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 permitted 

during “Pre-Valuation Disclosure” discovery.

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

July 1, 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. “Post-Valuation Disclosure” discovery is limited to the opposing party’s valuation 

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

opposing party’s Prehearing Statement.

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

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

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

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

week before they are scheduled to appear. 

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: August 3, 2026

Page 3

MTT Docket No. 26-000957

Page 3 of 3

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

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

Page 5

MTT Docket No.

Page 6

M

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

Page 1

RECEIVED 

SMITH &J OHNSON 

JUL 2 4 2026 

ATTORNEYS 

A—— 

EATS 

- 

_ 

PROFESSIONAL CORPORATION 

MICHIGAN TAX TRIBUNAL 

H. WENDELL JOHNSON* 

LOUIS A. SMITH 

- FOUNDER 

ERITREA 

FIVE HUNDRED THIRTY FOUR EAST FRONT STREET 

(1939-2024) 

L. PAGE GRAVES 

POST OFFICE BOX 705 

ALLEN G. ANDERSON 

ANDREW K. SHOTWELL 

TRAVERSE CITY, MICHIGAN 49685-0705 

(193.2019) 

BRADLEYD WIERD. 

TELEPHONE: (231) 946-0700 

ATER 

FACSIMILE: (231) 946-1735 

WEBSITE 

THEODORE M. LARKIN 

v.Smith-. 

EE DONEN Lan 

h 

LANSING (517) 482-5142 

www.Smith-Johnson.com 

Te— 

—— 

- 

E-MAIL ADDRESS 

RETIRED SHAREHOLDER 

kdeback@smith-johnson.com 

July 21,2026 

Department of Licensing & Regulatory Affairs 

Michigan Tax Tribunal 

"P.0.Box 30232 

Lansing, MI 48909 

Re: 

Farm & Fleet of Janesville v Blair Township 

Docket No. 26-957-TT 

Dear Clerk: 

Enclosed for filing please find Answer to Petition and Affirmative Defenses, 2026 

Notice of Assessment, Taxable Valuation and Property Classification for Parcel 28-02-005-002- 

10 and Proof of Service in the above matter. 

Thank you for your assistance in this regard. If you have any questions or concerns, 

please contact me at your convenience. 

Sincerely yours, 

SMITH & JOHNSON, ATTORNEYS, P.C. 

Kol fk 

Keeley A. DeBack 

KAD:wmw 

Enclosure 

cc w/enc: Brian Thomas

Page 2

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

FARM & FLEET OF JANESVILLE, INC., 

Petitioner, 

Docket No: 26-000957-TT 

Vv 

- 

Parcel No. 28-02-005-002-10 

BLAIR TOWNSHIP — GRAND 

TRAVERSE, 

Respondent. 

Bradley D. Wierda (P63811) 

Brian Thomas 

Keeley DeBack (P89186) 

Integrity Tax 

SMITH & JOHNSON, ATTORNEYS, P.C. 

Representative for Petitioner 

Attorneys for Respondent 

6616 Brotherhood Way 

534 E. Front St. 

— PO Box 705 

Fort Wayne, IN 46825 

Traverse City, MI 49685 

(260) 637-8899 

(231) 946-0700 

bthomas@integritytax.com 

kdeback(@smith-johnson.com 

bwierda@smith-johnson.com 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Blair Township, by and through 

its attorneys, Smith & 

Johnson, Attorneys, P.C., and for its Answer, states as follows: 

1. 

Respondent admits the Property Parcel Number of the subject property is 28-02-005- 

002-10.

Page 3

11. 

12. 

13. 

14. 

15. 

16. 

17. 

Respondent admits that paragraph 4 is inapplicable because the Petition challenges only 

the assessment of real property and therefore no answer is required. 

Respondent admits that paragraph 5 is inapplicable because the Petition does not involve 

petsonal property and therefore no answer is required. 

Respondent admits that the Subject Property is classified as 201 Commercial-Improved. 

Upon information and belief, Respondent admits that Petitioner did not protest to the 

Board of Review. 

Respondent admits that paragraph 8 is inapplicable and therefore no answer is required. 

Respondent admits that paragraph 9 is inapplicable and therefore no answer is required. 

. Respondent admits the address contained in Paragraph 10 of the Petition. 

Respondent admits the allegations in Paragraph 11 of the Petition. 

Respondent lacks sufficient information and knowledge necessary to respond to the 

truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its 

proofs. 

Respondent admits the allegations in Paragraph 13 of the Petition. 

Respondent admits the allegations in Paragraph 14 of the Petition. 

Respondent admits that paragraph 15 is inapplicable and therefore no answer is required. 

Respondent admits the allegations contained in Paragraph 16 of the Petition. 

The Respondent denies the allegations contained in Paragraph 17 of the Petition because

Page 4

Petitioner's contention of value is denied because it is untrue. 

19. The Respondent denies the allegation contained 

in paragraph 

19 because 

it 

is 

untrue. 

20. Respondent admits that the subject property 

is generally described as set for in 

Paragraph 20. Respondent denies that those facts support the requested relief or 

establish that the assessment exceeds true cash value. 

WHEREFORE, Respondent, Blair Township respectfully requests the Tribunal dismiss 

the Petition with prejudice, affirm Respondent's assessment and taxable value of the subject 

property, and award Respondent its costs and attorney fees. 

SMITH & JOHNSON, ATTORNEYS, P.C 

Kado Que 

Dated: July 21, 2026 

Bradley D. Wierda (P63811) 

Keeley A. DeBack (P89186) 

Attorneys for Respondent 

AFFIRMATIVE DEFENSES 

NOW COMES Respondent, Blair Township, by and through its attorneys, Smith & 

Johnson, Attorneys, P.C., and asserts the following affirmative defenses:

Page 5

discrimination, application of improper principles, or illegality on the part of the 

Respondent. 

3. 

Petitioner has failed to allege how the mode and method of appraising its property failed 

to conform with the mode and method applied in the case of all of the properties in the 

Respondent's taxing unit for the year in question. 

4, 

Ttis the Petitioner’s burden to establish the subject property’s true cash value. See MCL 

205.737(3). 

5. 

The Petitioner bears the burden of proving by a preponderance of the evidence that the 

assessment is incorrect. 

6. 

Petitioner has failed to allege specific or sufficient facts to establish the true cash value, 

assessed value, and taxable value of it’s property. 

7. 

The assessed and state equalized values represent 50% of the subject property's true cash 

value and the taxable value complies with MCL 211.27a. 

8. 

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

the true cash value of the subject property. 

9. 

Petitioner fails to allege specific or sufficient facts to support its allegations that the 

property's taxable value is improper. 

10. Petitioner's claims are barred because the valuation methods used by Respondent

Page 6

equalization as to which it has no legal standing and cannot maintain a cause of action. 

13. Petitioner’s assertion that the subject property’s 2026 true cash value is $7,400,000 is 

inconsistent with Petitioner’s prior stipulation that the

Page 7

Mich

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Farm & Fleet of Janesville, Inc, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 26-000957 

Township Of Blair, 

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 8, 2026 

PROOF OF SERVICE 

| 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 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, DPA 

GCVERNOR 

LANSING 

DIRECTOR 

Firm & Fleet of Janesville, Ic. 

! 

MICHIGAN TAX TRIBUNAL. 

Potitioner{s) 

v 

MTT Docket No.” Sb-0C09 

5 7 

Blalr Township 

, 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 28-02-005-002-10 

(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 _v_ 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 persaonal 

property statements filed by parcel number (attach additional page if necessary): 

6. 

The property identified above is classified as 201 Commercial 

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 

+ 517-335-0760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Page 3

MTT Docket No. pis” = 000 75 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

If the appeal was not submitied 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 Tribunals authority over the assessment or 

assessments at Issue (attach additional page if necessary): 

The property or properties at issue are located in Grand Traverse 

County. The 

property or properties’ address is: 

210 US 31 South, Traverse Clty, MI 40686 

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

local governmental unit): Blair Township 

Petitioner's legal residence or principal office address is: 

PQ Box 5391 

Janesville, WI 53547-5391 

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

v___ 

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 orloss? __ Yes__ No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

—H4—The-tax-year(s)-atissue 

are: 2026

Page 4

MTT Docket Nop 

Ao— LDF S™ J 

Page 3 of 4 

16. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the prior 

tax year or vears (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 

2026 

12734000 

8367000 

4814637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7400000 

3700000 

3700000 

18. 

The values in dispute for the property identified above are: 

Tax Year

Page 5

MTT

Page 6

ST

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: 26-000957

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: 26-000957_NOTICE OF DOCKET_POS

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No,na 

Blair Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 28-02-005-002-10 

(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 _v 

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 201 Commercial 

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

Page 2

MTT Docket No. n/a 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Grand Traverse 

County. The 

property or properties’ address is: 

210 US 31 South, Traverse City, Ml 49685 

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

local governmental unit): Blair Township 

Petitioner's legal residence or principal office address is: 

PO Box 5391 

Janesville, WI 53547-5391 

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

d 

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 orloss? ___ Yes No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

In 

That 

fa) 

ati 

2096. 

MC dA Td 

S) dU TasUS dit, =vay

Page 3

MTT Docket No. n/a 

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 

2026 

12734000 

6367000 

4814637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7400000 

3700000 

3700000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

5334000 

2667000 

1114837 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

We respectfully request that the taxable value and assessed value be corrected to $3700000 with the true cash 

value $7400000. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

The subject property is a 105,570 square foot retail building which was constructed in 2018. The building was 

constructed as a build-to-suit for a Farm and Fleet as a big box retail warehouse with about 16” 

clear ceilings and 

ruck loading docks. There is also an automotive service section and a fenced storage area. We would 

respectfully request the assessment be adjusted to more appropriately represent the value of the subject property.

Page 4

MTT Docket No. n/a 

Page 4 of 4 

Signatur 

petit 

gr's 

Authorized Representative or, if none, Petitioner: 

wd=zX 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Brian Thomas 

Email Address: bthomas@integritytax.com 

Mailing Address: 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

Telephone Number: 260-637-8899 

Date: 5/14/2026

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

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825-4226

Telephone Number

2606378899

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

tbeerman@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2602061843

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

tbeerman@integritytax.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]

210 US 31 South

Traverse CIty

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49685

Taxing Authority (City or Township)

Township Of Blair (GRAND TRAVERSE) 

County

Grand Traverse

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:

28-02-005-002-10

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:

6367000

Current Taxable Value as established by the Board of Review:

4814637

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

7400000

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

3700000

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/ Brian Thomas

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485408477

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

Farm & Fleet of Janesville, Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-000957

Township Of Blair, 

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 8, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Farm & Fleet of Janesville, Inc. 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No,na 

Blair Township 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 28-02-005-002-10 

(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 _v 

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 201 Commercial 

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

Page 2

MTT Docket No. n/a 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

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): 

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): 

The property or properties at issue are located in Grand Traverse 

County. The 

property or properties’ address is: 

210 US 31 South, Traverse City, Ml 49685 

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

local governmental unit): Blair Township 

Petitioner's legal residence or principal office address is: 

PO Box 5391 

Janesville, WI 53547-5391 

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

d 

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 orloss? ___ Yes No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

In 

That 

fa) 

ati 

2096. 

MC dA Td 

S) dU TasUS dit, =vay

Page 3

MTT Docket No. n/a 

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 

2026 

12734000 

6367000 

4814637 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

7400000 

3700000 

3700000 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

5334000 

2667000 

1114837 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

We respectfully request that the taxable value and assessed value be corrected to $3700000 with the true cash 

value $7400000. 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

The subject property is a 105,570 square foot retail building which was constructed in 2018. The building was 

constructed as a build-to-suit for a Farm and Fleet as a big box retail warehouse with about 16” 

clear ceilings and 

ruck loading docks. There is also an automotive service section and a fenced storage area. We would 

respectfully request the assessment be adjusted to more appropriately represent the value of the subject property.

Page 4

MTT Docket No. n/a 

Page 4 of 4 

Signatur 

petit 

gr's 

Authorized Representative or, if none, Petitioner: 

wd=zX 

Printed Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Brian Thomas 

Email Address: bthomas@integritytax.com 

Mailing Address: 

6615 Brotherhood Way 

Fort Wayne, IN 46825 

Telephone Number: 260-637-8899 

Date: 5/14/2026

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

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46825-4226

Telephone Number

2606378899

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

tbeerman@integritytax.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

Last Name

Thomas

Firm Name (if any)

Integrity Tax Consulting

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

6615 Brotherhood Way

City or Town

Fort Wayne

State

Indiana

ZIP Code

46815

Telephone Number

2602061843

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

tbeerman@integritytax.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]

210 US 31 South

Traverse CIty

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49685

Taxing Authority (City or Township)

Township Of Blair (GRAND TRAVERSE) 

County

Grand Traverse

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:

28-02-005-002-10

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:

6367000

Current Taxable Value as established by the Board of Review:

4814637

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

7400000

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

3700000

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/ Brian Thomas

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051485408477

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.