Michigan

Genesee Mall Realty LLC Petitioner Vs. Township Of Flint Respondent

Petitioner: Genesee Mall Realty LLC
Respondent: Township Of Flint

Case overview

Docket number: 26-002822-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Genesee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Prehearing General Call	Not recorded	Not recorded	10/16/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	08/03/2026	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/28/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	07/27/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/27/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/21/2026	$600.00	Download

Documents

Prehearing_General_Call.2026-10-16_13-22-42.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

GOVERNOR LANSING DIRECTOR

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

ORDER OF PROCEDURE

Genesee Mall Realty LLC,

Petitioner,

v MTT Docket No. 26-002822

Township of Flint,

Respondent.

Please be advised that 26-002822 has been placed on a two-week Prehearing General

Call commencing September 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.

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

website for more information.

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. 26-002822

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 May 20, 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 May 20, 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

May 20, 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

September 16, 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: October 16, 2026

Page 3

MTT Docket No. 26-002822

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

 ORDER OF PROCEDURE



 Genesee Mall Realty LLC,

 Petitioner,

 v MTT Docket No. 26-002822



 Township of Flint,

 Respondent.



 Please be advised that 26-002822 has

Page 5

MTT

Page 6

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Page 1

CHARTER TOWNSHIP OF FLINT

 Assessment Division



 1490 S. Dye Road Phone: (810) 732-1350

 William Fowler, . os Bo Fax: (810) 732-0866

 MMAO, PPE Flint, Michigan 48532 assessingdept@flinttownship.org

 Assessor



 July 30, 2026



Office of the Chief Clerk

Michigan Tax Tribunal

P.O. Box 30232

Lansing, MI 48909



 RE: MTT Docket No.: 26-002822

 Genesee Mall Realty LLC v Township of Flint

 Parcel(s): 07-28-100-014



Dear Honorable Michigan Tax Tribunal:



Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire

Tribunal) and Respondents Proof of Service.



 Respectfully submitted,



 Paula Dotson

 Deputy Assessor

 Charter Township of Flint

Page 2

STATE OF MICHIGAN



 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS



 MICHIGAN TAX TRIBUNAL



Genesee Mall Realty LLC MTT Docket no.: 26-002822

 Petitioner Parcel 07-28-100-014



 v



Flint Township, Genesee County

 Respondent



 Ryan Gibbs Paula Dotson

 The Gibbs Firm LPA Deputy Assessor, Charter Township of Flint

 2355 Auburn Avenue 1490 S. Dye Road

 Cincinnati, OH 45219 Flint, MI 48532

 513.381.3890 810.600.3227



 RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2026

 ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL)



Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows:



 1. Respondent neither admits nor denies the statements and or allegations set forth in

 paragraph 1of Petitioner’s Petition.



 Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioner’s

 Petition.



 Respondent neither admits nor denies the statements and or allegations set forth in

 paragraph 3 of Petitioner’s Petition.

Page 3

MTT Docket No. 26-002822

Respondent admits the statements and or allegations set forth in paragraph 4 of Petitioner’s

Petition.

Respondent admits the statements and or allegations set forth in paragraph 5 of Petitioner’s

Petition.

Respondent admits the property is identified as class code 201 as set forth in paragraph 6

of Petitioner’s Petition.

Respondent neither admits nor denies the statement set forth in paragraph 7 of Petitioner’s

Petition and leaves Petitioner to its proofs.

Respondent admits the statements and or allegations set forth in paragraph 8 of Petitioner’s

Petition.

N/A

10. Respondent neither admits nor denies the statements and/or allegations set forth in

paragraph 10 of Petitioner’s Petition as said paragraph is merely the opportunity for

Petitioner to set forth its contention of value. mathematical

calculation of the difference between Respondent’s valuations and Petitioners contention

of value.

11. Respondent denies the statements and or allegations set forth in paragraph 11 of

Petitioner’s Petition.

12. Respondent neither admits nor denies the statements and/or allegations set forth in

paragraph 12 of Petitioners Petition as said paragraph is merely the mathematical

calculation of the difference between Respondent’s valuations and Petitioner’s contention

of value.

13. Respondent denies the statements and or allegations set forth in paragraph 13 of

Petitioner’s Petition because they are untrue.

14. Respondent denies the statements and or allegations set forth in paragraph 14 of

Petitioner’s Petition because they are untrue.

15. Respondent denies the statements and or allegations set forth in paragraph 15 of

Page 4

MTT Docket No. 26-002822



17. Respondent denies the statements and or allegations set forth in paragraph 17 of

 Petitioner’s Petition because they are untrue.



18. Respondent denies the statements and or allegations set forth in paragraph 18 of

 Petitioner’s Petition because they are untrue.



19. Respondent denies the statements and or allegations set forth in paragraph 19 of

 Petitioner’s Petition because they are untrue.



20. Respondent denies the statements and or allegations set forth in paragraph 20 of

 Petitioner’s Petition because they are untrue.



21. Respondent denies the statements and or allegations set forth in paragraph 21 of

 Petitioner’s Petition because they are untrue.



22. Respondent denies the statements and or allegations set forth in paragraph 22 of

 Petitioners Petition because they are untrue.



23. Respondent neither admits nor denies the statements and/or allegations set forth in

 paragraph 23 of Petitioner’s Petition. Respondent leaves Petitioner to meeting its required

 burden of proof.



 The requests and actions presented in Petitioner’s closing paragraph should be denied.



 Respondent’s Response submitted on this date,

 July 30, 2026, by:



 /s/ Paula Dotson



 Paula Dotson

 Deputy Assessor

 Charter Township of Flint

Page 5

STATE OF MICHIGAN



 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS



 MICHIGAN TAX TRIBUNAL



Genesee Mall Realty LLC

 Petitioner



 v



Flint Township, Genesee County

 Respondent



 MTT DOCKET NO.: 26-002822



 PROOF OF SERVICE



STATE OF MICHIGAN )



GENESEE COUNTY)



THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on

July 30, 2026, she caused to be served upon:



 Ryan Gibbs Michigan Tax Tribunal

 The Gibbs Firm LPA PO Box 30232

 2355 Auburn Avenue Lansing, Michigan 48909

 Cincinnati, OH 45219



by enclosing the same in an envelope, plainly addressed to said party at the above address, with

lawful United States first class postage affixed thereon and by placing same in the United States

mail.

 /s/ Paula Dotson

July 30, 2026

Date Paula Dotson

 Deputy Assessor

Page 6

Zo- ©02%2¢ ay

72 CHARTER TOWNSHIP OF FLI}

 1490 S. Dye Road



 5 J Flint, Michigan 48532



 9589 0710 5270 L5kk 730k 05



 Office of the Chief Clerk,

 Michigan Tax Tribunal

 ®.0. Box 30232

 Received Lansing, MI 48909



 4 AUG 06 2026



 LARA

 RE Fi



 MEU ATE en SRS RAN HE Ra

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Page 1

GIBBS



 National Property Tax Appeals and Litigation



 July 28, 2026



VIA ELECTRONIC FILING



Michigan Tax Tribunal

P.O. Box 30232

Lansing, Michigan 48909



Re: Proof of Service

 Genesee Mall Realty, LLC v. Flint Charter Township

 Docket no. 26-002822



Dear Clerk to the Tribunal:



Enclosed for filing with the Tribunal, please find a Proof of Service for the above-referenced matter.

If you have any questions or concerns, please do not hesitate to contact me directly at (513) 381-

3890.



 Thank you and best regards,



 Ryan J. Gibbs



RJG/jaw

Page 2

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



GENESEE MALL REALTY, LLC,



 Petitioner,



v. MTT Docket No. 26-002822



FLINT CHARTER TOWNSHIP,



 Parcel No(s): 07-28-100-014

 Respondent.



Ryan J. Gibbs

The Gibbs Firm, LPA

Petitioner's Representative

2355 Auburn Avenue

Cincinnati, Ohio 45219

(513) 381-3890



 PROOF OF SERVICE



 Ryan J. Gibbs, first being duly sworn upon oath, states that a copy of the

foregoing petition was mailed to:



VIA CERTIFIED U.S. MAIL



Ms. Paula Dotson, Assessor

Flint Charter Township

1490 S. Dye Road

Page 3

VIA FIRST-CLASS U.S. MAIL



Ms. Mellissa Hayduk, Director

Genesee County Equalization

324 S. Saginaw Street, Suite 8B

Flint, MI 48502



Domonique D. Clemons

Genesee County Clerk

324 S. Saginaw Street, Suite A

Flint, MI 48502



Ms. Andrea Fick

Secretary of the Board of Education

Swartz Creek Public School District

8354 Cappy Lane

Swartz Creek, MI 48473



Michigan Department of Treasury

430 W Allegan Street

Lansing, MI 48922



Onl uly 2% , 2026 by depositing said copy with the U.S. Post Office in Cincinnati, Ohio

in an envelope having sufficient postage.



 Ryan J. Gibbs and The Gibbs Firm, LPA

 Petitioner’s Representative

 2355 Auburn Avenue

 Cincinnati, Ohio 45219

 (513) 381-3890

 Ryan@thegibbsfirm.com

Page 4

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



GENESEE MALL REALTY, LLC



 Petitioner,



 MTT Docket No. Zip— op2¥2Lv.



CHARTER TOWNSHIP OF FLINT,



 Parcel No(s). 07-28-100-014 Respondent.



 Ryan J. Gibbs

 The Gibbs Firm, LPA

 Petitioner’s Representative

 2355 Auburn Avenue

 Cincinnati, Ohio 45219

 (513) 381-3890



 PETITION



 Petitioner, Genesee Mall Realty, LLC ("Petitioner"), by and through its



 representative, Ryan J. Gibbs, as authorized by MCL 205.735(3); and TTR 792.1205(1),



 state the following for its Petition:

 1. Petitioner, Genesee Mall Realty, LLC principal offices are located at 150 Great



 Neck Road, Suite 304 Great Neck, NY 11021

 2. Respondent Charter Township of Flint, is the entity responsible under statute

 for the levy and collection of Michigan ad valorem real property taxes imposed by the

Page 5

205.735(3), and/or was responsible for the payment of ad valorem real property taxes for

 the property, in Respondent, Charter Township of Flint at 4600 Miller Road and

 designated by Respondent as the captioned parcel (hereinafter, the "subject property").

 4. At issue in this matter are ad valorem real property taxes for the subject

 property assessed by Respondent as of December 31,2025, tax day for the 2026 tax year



 (the "year in issue").

 5. The subject property consists of land, land improvements, building

 improvements and is located within Charter Township of Flint, Genesee County,



 Michigan, and the Swartz Creck Community School District.

 6. The subject property is real property. The parcel is classified by Respondent



 for tax purposes as 201.

 7. The present appeal involves a combination of the matter types (valuation;

 assessment; taxable value; uniformity and exemption) specified in TTR 792.10227



 (3) (oxi).

 8. For the year in issue, Respondent assigned on the Notice of Assessment state

 equalized, assessed, and taxable values to the subject property as follows:



 AV ~ | Tax. Value

“Year | TLD. Number(s) N True Cash §

 $2,875,100 | $2,875,100 | $2,875,1002026 | 07-28-100-014 | $5750200



 10. The total assessment-indicated cash value for the subject property for the year

Page 6

methodologies support Petitioner’s contention of a total true cash value set forth below of



 $1,250,000.

 Year | LD.Number(s) | TrueCash SEV AV Tax. Value

 | = Value Co

2026 |07-28-100-014 | $1,250,000 | $625000 | $625,000 | $625,000



 12. As set forth below, a total of $4,500,200 in true cash value, $2,250,100 in



 state equalized, assessed value, and $2,250,100 in taxable value is in controversy for tax



 year 2026 subject to alterations in cash value contentions that may be necessary as this



 matter progresses.

 ——

 Year LD. Number(s) |" True Cash AV Tax. Value

 Value

2026 | $4,500,200 $2,250,100 $2,250,100 $2,250,100 07-28-100-014



 13. The assessment issued by Respondent for the subject property for the year in



 issue is unlawful and invalid because the assessment, as equalized, exceeds 50% of the



 property's cash value contrary to applicable provisions of statute and constitution, infer



 alia, Const of 1963, art 9, §3 and MCL 211.27a(1).



 14. The assessment issue by Respondent for the subject property for the year at



 issue is unlawful and invalid because it overstates the value as of December 31, 2025, the



 relevant tax day.



 15. The assessment issued by Respondent for the subject property for the year in



 issue is unlawful and invalid because the valuation methodology used by Respondent to



 r the subject property is not the methodology that most

Page 7

16. To the extent that Respondent has relied upon market data to achieve the



assessment imposed for the 2026 tax year, Respondent's analysis of the selling prices of



allegedly comparable properties is flawed; a properly-conducted study of the market for



properties akin to the subject property at its location will reveal that the subject property's



2026 cash value is that identified by Petitioner in this Petition.



 17. The taxable value issued by Respondent for the subject property for the year



in issue is unlawful and invalid because it

Page 8

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002822



 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: MTT Docket 26-002822



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



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

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

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Page 1

Gl B RB S | Propetty RECEIVED

 MAY 27 2026

 National Property Tax Appeals and Litigation

 MICHIGAN TAX TRIBUNAL



 May 20, 2026



VIA CERTIFIED MAIL

 Tranlnfo:4606 261239871 06/26/26

Michigan Tax Tribunal Chit: 3120 Amtz $600.00

P.O. Box 30232 ID: THE GIBES FIRM-



Lansing, Michigan 48909



Re: Tax Year 2026 Petition

 Genesee Mall Realty, LLC v. Charter Township of Flint

 Parcel no(s): 07-28-100-014



Dear Clerk to the Tribunal:



Enclosed for filing with the Tribunal, please find an original and a copy of a tax year 2026

petition for the above-referenced property. Ihave also enclosed a check in the amount of

$600.00 for the necessary filing fees. Please time stamp the copy that has been provided and

return it to our office in the enclosed pre-paid, pre-addressed envelope. If you have any

questions or concerns, please do not hesitate to contact me directly at (513) 381-3890.



 Thank you and best regards,



 Ryan J. Gibbs



jaw/RIG

Page 2

STATE OF MICHIGAN

 DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

 MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 MICHIGAN TAX TRIBUNAL



GENESEE MALL REALTY, LLC



 Petitioner,



 MTT Docket No.Vv.



CHARTER TOWNSHIP OF FLINT,



 Parcel No(s). 07-28-100-014 Respondent.



 Ryan J. Gibbs

 The Gibbs Firm, LPA

 Petitioner’s Representative

 2355 Auburn Avenue

 Cincinnati, Ohio 45219

 (513) 381-3890



 PETITION



 Petitioner, Genesee Mall Realty, LLC ("Petitioner"), by and through its

 representative, Ryan J. Gibbs, as authorized by MCL 205.735(3); and TTR 792.1205(1),



 state the following for its Petition:

 1. Petitioner, Genesee Mall Realty, LLC principal offices are located at 150 Great



 Neck Road, Suite 304 Great Neck, NY 11021

 2. Respondent Charter Township of Flint, is the entity responsible under statute

 collection of Michigan ad valorem real property taxes imposed by the

Page 3

205.735(3), and/or was responsible for the payment of ad valorem real property taxes for

 the property, in Respondent, Charter Township of Flint at 4600 Miller Road and

 designated by Respondent as the captioned parcel (hereinafter, the "subject property").

 4. At issue in this matter are ad valorem real property taxes for the subject

 property assessed by Respondent as of December 31, 2025, tax day for the 2026 tax year



 (the "year in issue").

 5. The subject property consists of land, land improvements, building

 improvements and is located within Charter Township of Flint, Genesee County,

 Michigan, and the Swartz Creek Community School District.

 6. The subject property is real property. The parcel is classified by Respondent



 for tax purposes as 201.

 7. The present appeal involves a combination of the matter types (valuation;

 assessment; taxable value; uniformity and exemption) specified in TTR 792.10227



 (3)(©)(iid)-

 8. For the year in issue, Respondent assigned on the Notice of Assessment state

 equalized, assessed, and taxable values to the subject property as follows:



Year 1.D. Number(s) True Cash SEV AV Tax. Value

 Value

 $5,750,200 $2,875,100 | $2,875,100 $2,875,1002026 | 07-28-100-014



 cash value for the subject property for the year otal assessment-indicated

Page 4

methodologies support Petitioner’s contention of a total true cash value set forth below of



 $1,250,000.



 Year LD. Number(s) True Cash SEV AV Tax. Value

 Value

2026 07-28-100-014 $1,250,000 $625,000 $625,000 $625,000



 12. As set forth below, a total of $4,500,200 in true cash value, $2,250,100 in



 state equalized, assessed value, and $2,250,100 in taxable value is in controversy for tax



 year 2026 subject to alterations in cash value contentions that may be necessary as this



 matter progresses.



 Year LD. Number(s) True Cash SEV AV Tax. Value

 Value

2026 07-28-100-014 $4,500,200 $2,250,100 | $2,250,100 | $2,250,100



 13. The assessment issued by Respondent for the subject propeity for the year in



 issue is unlawful and invalid because the assessment, as equalized, exceeds 50% of the



 propertyroperty's cash value contrary to applicablep p provisions of statute and constitution, infer



 alia, Const of 1963, art 9, §3 and MCL 211.27a(1).



 14. The assessment issue by Respondent for the subject property for the year at



 issue is unlawful and invalid because it overstates the value as of December 31, 2025, the



 relevant tax day.



 15. The assessment issued by Respondent for the subject property for the year in



 issue is unlawful and invalid because the valuation methodology used by Respondent to

Page 5

16. To the extent that Respondent has relied upon market data to achieve the

assessment imposed for the 2026 tax year, Respondent's analysis of the selling prices of

allegedly comparable properties is flawed; a properly-conducted study of the market for

properties akin to the subject property at its location will reveal that the subject property's

2026 cash value is that identified by Petitioner in this Petition.

17. The taxable value issued by Respondent for the subject property for the year

in issue is unlawful and invalid because it is the result of Respondent’s improper

“uncapping” of the taxable value in violation of MCL §211.27a, “The General Property

Tax Act.”

18. The assessment issued by Respondent for the subject property for the year in

issue is unlawful and invalid because the valuation methodology used by Respondent to

compute the assessment for the subject property fails to account for all factors limiting

value including, but not limited to, the inability of the property to produce positive cash

flow sufficient to support the cumulative assessment-indicated cash value for tax year

2026.

19. The assessment issued by Respondent for the subject property for the 2026 tax

year is unlawful and invalid because the valuation methodology used by Respondent to

compute the assessment for the subject real property at issue is not supported by the law

or facts.

20. The assessment issued by Respondent for the subject property for the year in

Page 6

of assessment established and in effect for comparably-situated and

Page 7

(C) To the

Page 8

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

GOVERNOR LANSING DIRECTOR

Genesee Mall Realty, LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002822

Township of Flint,

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 27, 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

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