Geosebeck Holdings Limited Partnership, Petitioner Vs. Township Of Clinton, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

GROESBECK HOLDINGS LIMITED 

PARTNERSHIP, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Docket No. 25-002212 

 

Petitioner, 

 

 

 

 

 

 

 

v. 

 

CHARTER TOWNSHIP OF CLINTON, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

kmelcher@hallahanlaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROOF OF SERVICE 

I certify that I am an employee of Williams, Williams, Rattner & Plunkett, P.C., and 

that on September 8, 2026, I served a copy of Petitioner’s Valuation Disclosure and 

Petitioner’s Prehearing Statement and this Proof of Service via e-mail upon:

Page 2

2 

 

Laura M. Hallahan, Esq. 

Seth A. O’Loughlin, Esq. 

Kelsea M. Melcher, Esq. 

HALLAHAN & ASSOCIATES, P.C. 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

lhallahan@hallahanlaw.com 

soloughlin@hallahanlaw.com 

kmelcher@hallahanlaw.com 

 

 “I declare under penalty of perjury that the statements above are true to the best of my knowledge, 

information and belief.” 

 

 

 

 

 

 

 

/s/ John E. Scheibelhut 

 

 

 

 

 

 

 

 John E. Scheibelhut

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

GROESBECK HOLDINGS LIMITED 

PARTNERSHIP, 

Docket No. 25-002212 

Petitioner, 

v. 

CHARTER TOWNSHIP OF CLINTON, 

Respondent. 

Brian E. Etzel (P54905) 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333

bee@wwrplaw.com

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Kelsea M. Melcher (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302 

(248) 731-3089

lhallahan@hallahanlaw.com

soloughlin@hallahanlaw.com

kmelcher@hallahanlaw.com

PETITIONER’S VALUATION DISCLOSURE 

Petitioner Groesbeck Holdings Limited Partnership, by and through its attorneys, 

Williams, Williams, Rattner & Plunkett, PC, submits the attached appraisal by Brandon L. Ellis, 

MAI as its Valuation Disclosure. 

Respectfully Submitted, 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

By: /s/ Brian E. Etzel 

Brian E. Etzel (P54905) 

Dated: September 8, 2026 

Attorneys for Petitioner

Page 2

September 8, 2026

Groesbeck Holdings Limited Partnership

c/o: Mr. Brian Etzel, Esq.

Williams Williams Rattner & Plunkett, PC

380 N. Old Woodward Avenue, Suite 300

Birmingham, MI 48009

Re:

Appraisal pertaining to:

Tax Parcel # 16-11-33-126-006

34800 Groesbeck Highway

Clinton Township, Michigan 48035

Dear Mr. Etzel:

In accordance with your request, Value Trends has prepared a detailed analysis of the above

captioned real property, for the purpose of identifying its True Cash Value, as defined on page 11

of the attached appraisal report. This appraisal is intended to function as evidence in the litigation

involving an Ad Valorem dispute between the Clinton Charter Township and ownership of the

subject. The intended use of the analysis and conclusions rendered are solely for the purpose of

addressing the existing ad valorem dispute, and no other purpose.

The analysis which accompanies this cover letter has been prepared in an Appraisal Report, as

defined by USPAP (Uniform Standard of Professional Appraisal Practice) 2024 edition. One

retrospective date of valuation has been included in the attached report. The date of valuation

pertains to December 31, 2024, which represents tax year 2025.

The appraised real estate pertains to the real property identified as 34800 Groesbeck Highway.

Clinton Charter Township, Macomb County, Michigan. The real estate is a 12.084± acre site

improved with a big box commercial building containing 113,950± square feet. The property is

identified as Tax ID 16-11-33-126-006.

The intended users of the proposed appraisal report include the client (Groesbeck Holdings Limited

Partnership), the client’s legal counsel, and other representatives assigned on behalf of the client.

Page 3

Etzel letter

Page 2

September 8, 2026

The appraisal report is not intended for other uses such as financing, the soliciting of potential

purchasers, estate planning, or any other purpose. Other than for use by these parties, this appraisal

may not be reproduced in all, in part, or utilized by any other entity, without the written authorization

of Brandon L. Ellis, MAI the appraiser signing this report.

This letter of transmittal is attached to, and accompanied by my appraisal report. The legal

description of the subject will be found beginning on page sixteen (16), whereas the property

description begins on page thirty-seven (37).

The opinions of value rendered are based on a thorough analysis of the pertinent factors which were

considered to impact the subject's valuation. The accompanying report describes, in detail, the

methods utilized in the appraisal and contains data gathered during the market investigations.

This appraisal report is subject to the Restrictions, Certifications, and Limiting Conditions contained

in the addendum and all other assumptions which may be stated elsewhere within the

Page 4

Etzel

Page 5

3

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

Petitioner: 

GROESBECK HOLDINGS LIMITED PARTNERSHIP, 

 

 

 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-002212 

 

Respondent: CHARTER TOWNSHIP OF CLINTON 

 

X PETITIONER’S PREHEARING STATEMENT 

 

__ RESPONDENT’S PREHEARING STATEMENT 

 

Petitioner’s Representative: Brian E. Etzel (P54905) 

 

Respondent’s Representative: Laura M. Hallahan (P42101), Seth A. O’Loughlin (P80257) & 

 Kelsea M. Melcher (P85821) 

 

I. 

VALUATION INFORMATION: 

 

A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each 

parcel and tax year at issue as established by the Board of Review: 

 

Paracel Number: 16-11-33-126-006 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$3,419,000 

$1,709,500 

$1,172,647 

 

 

 

B. Petitioner’s contentions of TCV, state equalized value (SEV), and TV for each parcel 

and tax year at issue: 

 

Paracel Number: 16-11-33-126-006 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$1,000,000 

$500,000 

$500,000 

 

 

 

 

C. Amounts in dispute for the tax year(s) at issue: 

 

Paracel Number: 16-11-33-126-006 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$2,419,000 

$1,209,500 

$672,647

Page 2

MTT Docket No. 25-002212 

Page 2 of 4 

 

2 

 

 

II. 

TAX INFORMATION: 

 

A. Have taxes been paid for each property for each tax year at issue? 

 

X Yes __ No 

 

III. 

FACTUAL STATEMENT OF CLAIMS: 

 

A. Describe any additions or losses for each property for each tax year at issue (by parcel 

number and tax year): 

 

None. 

 

B. Classification of each property for each tax year at issue (by parcel number): 

 

General Commercial Use. 

 

C. Current use of each property for each tax year at issue, if different than above (by 

parcel number): 

 

N/A 

 

D. Contention of highest and best use for each property for each tax year at issue, if 

different than property’s current use for each tax year at issue (by parcel number): 

 

N/A 

 

E. Your factual statement of claims in support of your contentions, including additions 

and losses, if any (i.e., what facts are you relying on in support of your claim or 

defense?): 

 

Petitioner’s valuation of the Property’s TCV, AV, and TV as of December 31, 2024. 

 

F. If non-uniformity of assessment is alleged, what evidence will you rely upon in 

support of your contentions? 

 

N/A 

 

IV. 

ISSUES TO BE LITIGATED: 

 

A. Factual Issues: 

 

TCV, AV, and TV of Petitioner’s Property as of December 31, 2024.

Page 3

MTT Docket No. 25-002212 

Page 3 of 4 

 

3 

 

B. Legal Issues: 

 

Same as the factual issue. 

 

V. 

DO THE PLEADINGS NEED TO BE AMENDED TO CONFORM TO THE 

EVIDENCE? ___ Yes X No 

 

A. If yes, state all necessary amendments (a motion may be required to amend the 

pleadings): 

 

N/A 

 

VI. 

ARE THERE CONSOLIDATION ISSUES? ___ Yes X No 

 

A. If yes, state the cases, by docket number, that should be consolidated with this case (a 

motion may be required to consolidate the cases): 

 

N/A 

 

VII. 

PENDING OR ANTICIPATED MOTIONS OR OUTSTANDING DISCOVERY 

ISSUES, IF ANY: 

 

A. Motions: 

 

No motions unless necessary in response to Respondent’s valuation disclosure. 

 

B. Discovery: 

 

Petitioner requests the opportunity to pursue limited post-valuation discovery. 

 

VIII. WITNESSES - IDENTIFY THE NAME AND ADDRESS OF ANY PERSON WHO 

MAY TESTIFY AND PROVIDE A GENERAL SUMMARY OF THE SUBJECT 

AREA OF THE TESTIMONY OF EACH PERSON IDENTIFIED: 

 

A. Brandon L. Ellis, MAI, Vice President, Value Trends, Inc. will testify regarding 

his opinion of value for the subject property as of the relevant date of value and any 

other relevant topic within his knowledge. Mr. Ellis can be reached c/o Brian E. Etzel, 

380 North Old Woodward Ave., Suite 300, Birmingham, MI 48009. 

 

B. David Tisdale, David M. Tisdale & Co. (c/o Brian E. Etzel, 380 North Old 

Woodward Ave., Suite 300, Birmingham, MI 48009), will testify regarding the 

operation, use,

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002212

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

Party Filing Document 

Petitioner

Files

Document Type: Prehearing Statement

Attachment File Name: Petitioner - Prehearing Statement

Document Type: Valuation Disclosure

Attachment File Name: Petitioner - Valuation Disclosure

Document Type: Proof of Service: Misc Documents

Attachment File Name: Petitioner - Proof of Service - Valuation Disclosure and Prehearing 

Statement

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

September 8, 2026 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: Groesbeck Holdings Limited Partnership v Clinton Charter Township 

 MTT Docket No. 25-002212 

To whom it may concern: 

The following is a valuation disclosure for parcel no. 16-11-33-126-006 presenting the true cash 

value of the fee simple interest in said parcel as of December 31, 2024. 

It is my opinion that the true cash value of the fee simple interest as of the relevant tax date is as 

follows: 

Parcel Number 

Tax Year 

True Cash Value 

16-11-33-126-006

2025 

$3,419,000 

_/s/ Alicia Bernabei_________ 

Alicia Bernabei 

MMAO, MCPPE 

Clinton Charter Township 

Page 1 of 7

Page 2

Printed on

08/26/2025

Parcel Number:

16-11-33-126-006

Jurisdiction:

CHARTER TOWNSHIP OF CLINTO

County: Macomb

Grantor

Grantee

Sale

Price 

Sale

Date

Inst.

Type

Terms of Sale

Liber

& Page

Verified

By

Prcnt.

Trans.

GROESBECK - FIFTEEN LLC

GROESBECK HOLDINGS LTD PA

10

11/23/2009

WD

16-LC PAYOFF

20066/923

DEED

GROESBECK FIFTEEN LLC

GROESBECK HOLDINGS LP

4,400,000

02/16/2006

PTA

20-MULTI PARCEL SALE REF

PROPERTY TRANSFER

100.00

Property Address

34800 GROESBECK HWY

Owner's Name/Address

GROESBECK HOLDINGS LTD PARTNERSHIP

VACANT BLDG

34800 GROESBECK

CLINTON TOWNSHIP, MI 48035

Taxpayer's Name/Address

GROESBECK HOLDINGS LTD PARTNERSHIP

DAVID M TISDALE & CO

5657 W MAPLE RD STE A

WEST BLOOMFIELD, MI 48322-3706

Tax Description *BALANCE OF LEGAL ON FILE

50-11-33-126-006

D463B5B2, B5C2 B5D3A

& B5D3C & 464B2C1 76S

T2N R13E SEC 33

COMM AT N 1/4 POST SEC 33; TH N 89 DEG

40' 40" W 660.70 FT;

TH S 0 DEG 39' W 470.38 FT TO POBEG; TH S

0 DEG 39' W 505.54 FT;

TH N 89 DEG 20' W 184.17 FT; TH S 31 DEG

20' 22" W 574.93 FT;

TH N 58 DEG 39' 30" W 499.11 FT; TH N 31

DEG 20' 22" E 880.0 FT;

TH S 87 DEG 53' 46" E 457.81 FT TO POB.

CONTAINS 12.084 AC.

Comments/Influences

Class: COMMERCIAL-IMPROV Zoning: B-3

Building Permit(s)

Date

Number

Status

School: FRASER PUBLIC SCHOOLS

SCREEN WALL

05/10/2022

P22B0495

ISSUED

P.R.E. 0% 

ELECTRICAL

01/24/2022

P22E0046

ISSUED

MAP #: 011-033-017-00

MECHANICAL

11/08/2018

P18M1695

FINALED

2025 Est TCV 3,418,986 TCV/TFA: 30.00 ELECTRICAL

10/17/2018

P18E0715

ISSUED

X Improved

Vacant

Public

Improvements

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

Topography of 

Site

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

Who

When

What

Land Value Estimates for Land Table COM4.COM4-S GRATIOT/S GROESBECK

* Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason 

 Value

COM4-S GRATIOT/S GRO SITE 

 524,811 SqFt 5.15000 85 SIZE(-15%) 12+ / 

12.05 Total Acres 

 Total Est. Land Value = 2,297,360

Year

Land

Value 

Building

Value 

Assessed

Value 

Board of

Review 

Tribunal/

Other 

Taxable

Value 

2025

1,148,700

560,800

1,709,500

1,172,647C

2024

1,148,700

498,600

1,647,300

1,137,388C

2023

1,115,200

404,000

1,519,200

1,083,227C

2022

1,026,000

446,700

1,472,700

1,031,645C

Page 2 of 7

Page 3

Commercial/Industrial Building/Section 1 of 1

Parcel Number:

16-11-33-126-006

Printed on

08/26/2025

Desc. of Bldg/Section

K-MART

Calculator Occupancy

Stores - Discount

Class: C

Floor Area: 113,950

Gross Bldg Area: 113,950

Stories Above Grd: 1

Average Sty Hght: 20

Bsmnt Wall Hght: 0

Depr. Table : 3%

Effective Age : 42

Physical %Good : 35

Func. %Good : 100

Economic %Good : 30

1970 Year Built

0 Remodeled

20 Overall Bldg

Height

Comments:

Construction Cost

Fa High

Fa Above Ave.

Fa Ave.

Tr

Low

** ** Calculator Cost Data ** **

Quality: Average 

Heat#1: Package Heating & Cooling 96%

Heat#2:

Space Heaters, Radiant 4%

Ave. SqFt/Story: 113950

Ave. Perimeter: 1518

Has Elevators: False

*** Basement Info ***

Area:

Perimeter:

Type: Utility

Heat: No Heating or Cooling

* Mezzanine Info *

Area #1:

Type #1: Open

Area #2:

Type #2: Office

* Sprinkler Info *

Area: 113950

Type: Average

Cost Estimates for Commercial/Industrial Building/Section: 1 

 Built 1970

Description of Occupancy: K-MART

Costs are taken

Page 4

Va

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Petitioner: Groesbeck Holdings Limited Partnership 

 

Respondent: Clinton Charter Township 

 

 

MTT Docket No. 25-002212 

 

 

 

Petitioner’s Prehearing Statement 

 

RESPONDENT’S PREHEARING STATEMENT 

 

Petitioner’s representative: 

 

Brian E. Etzel (P54905) 

Williams, Williams, Rattner & Plunkett, P.C. 

380 N. Old Woodward Avenue, Suite 300 

Birmingham, MI 48009 

(248) 642-0333 

 

Respondent’s representative: 

Laura M. Hallahan (P42101) 

 

Seth A. O’Loughlin (P80257) 

 

Kelsea M. Melcher (P85821) 

 

Hallahan & Associates, P.C. 

 

1750 S. Telegraph Road, Suite 202 

 

Bloomfield Hills, Michigan 48302 

 

(248) 731-3089 

 

I. 

VALUATION INFORMATION: 

A. The true cash value (TCV), assessed value (AV), and taxable value (TV) for each 

parcel and tax year at issue as established by the Board of Review: 

Parcel Number 

Year 

TCV 

AV 

TV 

16-11-33-126-006 

2025 

$3,419,000 

$1,709,500 

$1,172,647 

 

B. Respondent’s contentions of TCV, state equalized value (SEV), and TV for each 

parcel and tax year at issue: 

Parcel Number 

Year 

TCV 

SEV 

TV 

16-11-33-126-006 

2025 

$3,419,000 

$1,709,500 

$1,172,647 

 

C. Petitioner’s contentions of TCV, state equalized value (SEV), and TV for each 

parcel and tax year at issue (per Petitioner’s Petition and Motions to Amend, if 

applicable): 

Parcel Number 

Year 

TCV 

SEV 

TV 

16-11-33-126-006 

2025 

$1,600,000 

$800,000 

$800,000

Page 2

MTT Docket No. 25-002212 

Respondent’s Prehearing Statement, Page 2 of 5 

 

 

D. Amounts in dispute for the tax year(s) at issue: 

Parcel Number 

Year 

TCV 

SEV 

TV 

16-11-33-126-006 

2025 

$1,819,000 

$909,500 

$372,647 

 

II. 

TAX INFORMATION: 

A. Have taxes been paid for each property for each tax year at issue? 

☒ Yes 

☐ No 

III. 

FACTUAL STATEMENT OF CLAIMS: 

A. Describe any additions or losses for each property for each tax year at issue (by 

parcel number and tax year): 

Respondent is unaware of any additions or losses to the subject property. 

B. Classification of each property for each tax year at issue (by parcel number): 

16-11-33-126-006 

2025 

Commercial-Improved 

 

C. Current use of each property for each tax year at issue, if different than above (by 

parcel number): 

Not applicable. 

D. Contention of highest and best use for each property for each tax year at issue, if 

different than property’s current use for each tax year at issue (by parcel number): 

Not applicable. 

E. Your factual statement of claims in support of your contentions, including additions 

and losses, if any (i.e., what facts are you relying on in support of your claim or 

defense?): 

Respondent contends that it lawfully and uniformly assessed the subject property. 

F. 

If non-uniformity of assessment is alleged, what evidence will you rely upon in 

support of your contents? 

Respondent contends that it lawfully and uniformly assessed the subject property. 

G. Affirmative Defenses (if any): 

Respondent incorporates by reference the affirmative defenses contained in its 

Answer to the Petition and its Answer to Petitioner’s Motion to Amend (if 

applicable).

Page 3

MTT Docket No. 25-002212 

Respondent’s Prehearing Statement, Page 3 of 5 

 

 

IV. 

ISSUES TO BE LITIGATED: 

A. Factual Issues: 

- 

What is the true cash value of the subject property as of December 31, 2024? 

B. Legal Issues: 

- 

What is the lawful assessed and taxable value of the subject property for the 2025 

tax year? 

V. 

DO THE PLEADINGS NEED TO BE AMENDED TO CONFORM TO THE 

EVIDENCE? 

☐ Yes 

☒ No 

A. If yes, state all necessary amendments (a motion may be required to amend the 

pleadings): 

Not applicable. 

VI. 

ARE THERE CONSOLIDATION ISSUES? ☐ Yes 

☒ No 

A. If yes, state the cases, by docket number, that should be consolidated with this case 

(a motion may be required to consolidate the cases): 

Not applicable. 

VII. 

PENDING OR ANTICIPATED MOTIONS OR OUTSTANDING DISCOVERY 

ISSUES, IF ANY: 

A. Motions: 

None at this time. 

B. Discovery:

Page 4

MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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: 25-002212

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

Party Filing Document 

Respondent

Files

Document Type: Prehearing Statement

Attachment File Name: R's PHS_Groesbeck_FINAL

Document Type: Valuation Disclosure

Attachment File Name: R's VD_Groesbeck_FINAL

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF JANUARY 4 - 15, 2027 PREHEARING GENERAL CALL AND ORDER 

OF PROCEDURE

Geosebeck Holdings Limited 

Partnership,

Petitioner,

v

 

 

Township Of Clinton,

Respondent.

 MTT Docket No. 25-002212

Please be advised that 25-002212 has been placed on a two-week Prehearing General 

Call commencing January 04, 2027. Unless ordered otherwise, parties will be notified 

at least 28 days before they are scheduled to appear. Scheduling will not necessarily 

occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are 

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the Tribunal and 

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for 

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents 

covered by the order will not be published. Documents filed prior to the issuance of a 

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or 

redacting personal identifying information (PII) from all documents filed with or offered to 

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not 

responsible for or required to review, redact, or screen documents at the time of filing 

for PII whether filed electronically or on paper. A party, representative, or interested 

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII 

contained in a previously filed document by submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website.

Page 2

MTT Docket No. 25-002212

Page 2 of 3

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

website for more information.

IT IS ORDERED that the parties shall:

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

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

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

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

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

by September 8, 2026. 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 September 8, 2026. 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 

September 8, 2026, which means all discovery

Page 3

MT

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

 

 

GROESBECK HOLDINGS LIMITED 

PARTNERSHIP, 

 

 

 

Petitioner, 

 

v 

 

CHARTER TOWNSHIP OF CLINTON, 

 

 

 

Respondent. 

 

 

 

Docket No. 25-002212 

Parcel No. 16-11-33-126-006 

 

 

_____________________________________________________________________________/ 

 

BRIAN E. ETZEL (P54905) 

WILLIAMS, WILLIAMS, RATTNER & 

PLUNKETT, P.C. 

Attorney for Petitioner 

380 N. Old Woodward Avenue, Suite 300 

(248) 642-0333 

 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

HALLAHAN & ASSOCIATES, P.C. 

Attorneys for Respondent 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302 

(248) 731-3089 

_____________________________________________________________________________/ 

 

ANSWER TO PETITION 

AND 

AFFIRMATIVE DEFENSES 

 

ANSWER 

 

Respondent, Charter Township of Clinton, by and through its attorneys, Hallahan & 

Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 

The Parties 

1. 

Respondent lacks the information and knowledge necessary to respond to the 

truth of the assertions set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 

 

2. 

Respondent admits the allegations in Paragraph 2.

Page 2

Entire Tribunal Property Tax Answer 

Page 2 of 5 

 

The Subject Property 

 

3. 

Respondent admits the allegations in Paragraph 3 as to parcel number and 

address. As to the remainder of the allegations set forth, Respondent lacks the information and 

knowledge necessary to respond to the truth of said allegations and, therefore, leaves Petitioner 

to its proofs. 

 

4. 

Respondent admits the allegations in Paragraph 4. 

 

5. 

Respondent admits the allegations in Paragraph 5. 

 

The 2025 Assessment 

 

6. 

Respondent admits the allegations in Paragraph 6. 

 

7. 

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 

2025 

$3,419,000 

$1,709,500 

$1,172,647 

 

8. 

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

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$3,419,000 

$1,709,500 

$1,172,647 

 

9. 

The values in dispute for the property identified above are: 

 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$0 

$0 

$0 

 

10. 

Respondent acknowledges Petitioner’s beliefs as the issues relevant to this appeal 

but denies said issues have merit. Respondent further denies Petitioner has the right to raise 

issues not identified in its Petition at a later date. Moreover, Respondent denies Petitioner is 

entitled to any relief. 

 

11. 

Respondent denies the allegations in Paragraph 11, including subsections (a)-(d), 

for the reason that the same are untrue. The assessed, state equalized, and/or taxable values do 

not exceed permitted amounts; do not exceed the percentage for true cash value permitted by 

law; were correctly determined and are based upon correct application of proper principles; and 

the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 

 

12. 

Respondent admits the subject property was uniformly assessed. Respondent 

denies that the subject property’s values were in any way overestimated.

Page 3

Entire Tribunal Property Tax Answer 

Page 3 of 5 

 

Conclusion and Relief Requested 

13. 

Respondent acknowledges the relief requested by Petitioner in the final paragraph 

of its Petition but denies that Petitioner is entitled to said relief for the reasons stated above. 

 

WHEREFORE, Respondent, Charter Township of Clinton, requests the Tribunal dismiss 

the Petition, affirm Respondent’s assessed and taxable values, subject to county and state 

equalization, and award Respondent its costs and attorney fees. 

 

HALLAHAN & ASSOCIATES, P.C. 

 

/s/Laura M. Hallahan______________ 

LAURA M. HALLAHAN (P42101) 

SETH A. O’LOUGHLIN (P80257) 

KELSEA M. MELCHER (P85821) 

Attorneys for Respondent 

1750 S. Telegraph

Page 4

Enti

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MOAHR DOCKET NO. 25-002212

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government

Township Of Clinton (MACOMB)

Local Unit of Government/First Name

M.I.

Last Name

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

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

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Laura

M.I.

M

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, P.C.

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

1750 S. Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

248-731-3087

Fax Number

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

MTT@hallahanlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Kelsea M. Melcher

/s/

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Page 1

GROESBECK HOLDINGS LIMITED PARTNERSHIP,

MTT Docket No. 25-002212

Petitioner,

v.

CHARTER TOWNSHP OF CLINTON,

Respondent.

PROOF OF SERVICE FOR PETITION AND NOTICE OF DOCKET NUMBER

01 999 131.DOCX

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN ADMINISTRATIVE HEARING SYSTEM

MICHIGAN TAX TRIBUNAL

Brian E. Etzel (P54905)

WILLIAMS, WILLIAMS, RATTNER

& PLUNKETT, PC

Attorneysfor Petitioner

380 N. Old Woodward Ave., Ste. 300

Birmingham, MI 48009

(248) 642-0333

bee@wwrplaw.com

Page 2

PROOF OF SERVICE FOR PETITION AND NOTICE OF DOCKET NUMBER

Sarah Conner states that she served copies of the Entire Tribunal Property Tax Petition,

Notice of Docket Number and this Proof of Service, on the persons listed below, by placing

copies of those documents in a duly stamped, addressed envelope and placing the envelope in the

United States mail on August 22, 2025.

PERSONS SERVED:

VIA US FIRST CLASS MAIL

VIA CERTIFIED MAIL

01 999 131.DOCX

Clinton Township Clerk

40700 Romeo Plank Road

Clinton Township, MI 48038

Macomb County

Equalization Director

1 S. Main, 6th Fl.

Mt. Clemens, MI 48043

Macomb County Clerk

120 N. Main

Mt. Clemens, MI 48043

Secretary of School Board

Fraser Public School District

33466 Garfield

Fraser, MI 48026

Clinton Township Assessor

40700 Romeo Plank Road

Clinton Township, MI 48038

State Treasurer

Michigan Department of Treasury

Austin Building

430 W. Allegan

Lansing, MI

48922

- '

Sarah Conner

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

GROESBECK HOLDINGS LIMITED PARTNERSHIP, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 16-11-33-126-006 

 

v. 

 

CHARTER TOWNSHIP OF CLINTON, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

Petitioner GROESBECK HOLDINGS LIMITED PARTNERSHIP, by and through its 

attorneys, Williams, Williams, Rattner & Plunkett, PC, states as follows for its Entire Tribunal 

Property Tax Petition. 

The Parties 

1. 

Petitioner GROESBECK HOLDINGS LIMITED PARTNERSHIP is a Domestic 

limited partnership with its office at which records are kept located at 263 Pine Ridge, Bloomfield 

Hills, Michigan 48304. 

2. 

Respondent the Charter Township of Clinton is a Michigan charter township with 

its principal offices located at 40700 Romeo Plank Road, Clinton Township, Michigan 48038.

Page 2

2 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 16-11-33-126-006 and commonly 

known as 34800 Groesbeck Highway, Clinton Township, Michigan 48035 (the “Subject 

Property”). 

4. 

The Subject Property is located in Macomb County and is within the Fraser Public 

School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2025 Assessment 

6. 

For the 2025 tax year, Respondent classified the Subject Property as commercial 

real property. 

7. 

For the 2025 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $3,419,000 

 

$1,709,500 

 

 

$1,172,647 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for the 2025 

tax year cannot exceed the following amounts: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $1,600,000 

 

$800,000 

 

 

$800,000 

 

9. 

The amounts in dispute therefore are as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $1,819,000 

 

$909,500 

 

 

$372,647 

 

10. 

This Petition presents issues involving the Subject Property’s valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”),

Page 3

3 

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available. 

11. 

The Subject Property’s 2025 assessment (a) violates the Michigan Constitution, the 

GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based 

on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Property’s 2025 assessment is not 

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Property’s 2025 assessment to be consistent with the values set forth 

in Paragraph 8 of this Petition and granting Petitioner all other relief to which it is entitled under 

Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Brian E. Etzel 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

Dated: June 2, 2025 

 

 

 

Attorneys for Petitioner

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Geosebeck Holdings Limited Partnership, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-002212

Township Of Clinton, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: August 15, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

GROESBECK HOLDINGS LIMITED PARTNERSHIP, 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

Docket No. 25- 

 

 

 

 

 

 

 

 

Parcel No. 16-11-33-126-006 

 

v. 

 

CHARTER TOWNSHIP OF CLINTON, 

 

 

Respondent. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

WILLIAMS, WILLIAMS, RATTNER 

& PLUNKETT, PC 

Attorneys for Petitioner 

380 N. Old Woodward Ave., Ste. 300 

Birmingham, MI 48009 

(248) 642-0333 

bee@wwrplaw.com 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

Petitioner GROESBECK HOLDINGS LIMITED PARTNERSHIP, by and through its 

attorneys, Williams, Williams, Rattner & Plunkett, PC, states as follows for its Entire Tribunal 

Property Tax Petition. 

The Parties 

1. 

Petitioner GROESBECK HOLDINGS LIMITED PARTNERSHIP is a Domestic 

limited partnership with its office at which records are kept located at 263 Pine Ridge, Bloomfield 

Hills, Michigan 48304. 

2. 

Respondent the Charter Township of Clinton is a Michigan charter township with 

its principal offices located at 40700 Romeo Plank Road, Clinton Township, Michigan 48038.

Page 2

2 

The Subject Property 

3. 

Petitioner owns property identified as Parcel No. 16-11-33-126-006 and commonly 

known as 34800 Groesbeck Highway, Clinton Township, Michigan 48035 (the “Subject 

Property”). 

4. 

The Subject Property is located in Macomb County and is within the Fraser Public 

School District. 

5. 

Respondent possesses jurisdiction to assess and collect property taxes for the 

Subject Property. 

The 2025 Assessment 

6. 

For the 2025 tax year, Respondent classified the Subject Property as commercial 

real property. 

7. 

For the 2025 tax year, Respondent established the Subject Property’s assessment 

for property taxes as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $3,419,000 

 

$1,709,500 

 

 

$1,172,647 

 

8. 

Petitioner contends that a lawful assessment of the Subject Property for the 2025 

tax year cannot exceed the following amounts: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $1,600,000 

 

$800,000 

 

 

$800,000 

 

9. 

The amounts in dispute therefore are as follows: 

 

True Cash Value 

 

Assessed Value 

 

Taxable Value 

 

 $1,819,000 

 

$909,500 

 

 

$372,647 

 

10. 

This Petition presents issues involving the Subject Property’s valuation for 

assessment purposes. Petitioner does not believe that this Petition presents any issues arising out 

of “additions” or “losses” as the General Property Tax Act, MCL 211.1 et seq. (the “GPTA”),

Page 3

3 

defines those terms, but reserves its right to assert issues involving losses should information 

supporting such issues become available. 

11. 

The Subject Property’s 2025 assessment (a) violates the Michigan Constitution, the 

GPTA, and other Michigan law, (b) is based on erroneous principles and information, (c) is based 

on the misapplication of valuation principles, and (d) otherwise violates Petitioner’s rights. 

12. 

Petitioner does not assert that the Subject Property’s 2025 assessment is not 

uniform aside from the lack of uniformity resulting from Respondent overestimating the Subject 

Property’s values. 

Conclusion and Request for Relief 

WHEREFORE, Petitioner respectfully requests that this honorable Tribunal enter 

judgment revising the Subject Property’s 2025 assessment to be consistent with the values set forth 

in Paragraph 8 of this Petition and granting Petitioner all other relief to which it is entitled under 

Michigan law. 

 

 

 

 

 

Respectfully Submitted, 

 

 

 

 

 

 

WILLIAMS, WILLIAMS, RATTNER 

 

 

 

 

 

& PLUNKETT, PC 

 

 

 

 

 

 

 

By: /s/ Brian E. Etzel 

 

 

 

 

 

 

 

 

 

Brian E. Etzel (P54905) 

 

Dated: June 2, 2025 

 

 

 

Attorneys for Petitioner

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

GROESBECK HOLDINGS LIMITED PARTNERSHIP

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

263 Pine Ridge

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48304

Telephone Number

248-642-0333

Fax Number

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

beetzel@wwrplaw.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Brian

M.I.

E

Last Name

Etzel

Firm Name (if any)

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

380 N Old Woodward Ave

Suite 300

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-642-0333

Fax Number

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

beetzel@wwrplaw.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

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

34800 Groesbeck Highway

Clinton Township

Michigan

48035

Taxing Authority (City or Township)

Township Of Clinton (MACOMB)

County

Macomb

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.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

16-11-33-126-006

Classification of Property: Real 

Commercial

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

1709500

Current Taxable Value as established by the Board of Review:

1172647

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

1600000

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

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

800000

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

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.

A fee of $250.00

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