Record Finder / 26-000865-TT
Michigan
Gladwin Hawks LLC Petitioner Vs. City Of Gladwin Respondent
- Petitioner
- Gladwin Hawks LLC
- Respondent
- City Of Gladwin
Case overview
- Docket number
- 26-000865-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Gladwin
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Response to Order - Answer | RESP | Not recorded | 08/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 07/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 06/23/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 06/23/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/11/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Combined_Answer_Proof_of_Service_with_USPS_Receipts.pdfRead complete document text →
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RESPONDENT'S ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION Michigan Tax Tribunal MTT Docket No.: 26-000865 Petitioner: Gladwin Hawks LLC Respondent: City of Gladwin Parcel No.: 170-030-002-001-01 Respondent answers the allegations contained in the Petition as follows: . Respondent admits Paragraph 1. . Respondent admits Paragraph 2. . Respondent admits Paragraph 3. . Respondent admits Paragraph 4. . Respondent admits Paragraph 5. . Respondent admits Paragraph 6. . Respondent admits Paragraph 7. 0 NO OSs WN a . Respondent admits Paragraph 8. 9. Respondent admits Paragraph 9 only to the extent that it accurately states the values established by the 2026 Board of Review. 10. Respondent denies Paragraph 10 and specifically denies that the assessment, assessed value, state equalized value, and taxable value are unlawful or exceed the amounts permitted by law. 11. Respondent denies Paragraph 11. Respondent contends the property's true cash value, assessed value, state equalized value, and taxable value as established by the Board of Review are correct. 12. Respondent denies Paragraph 12 to the extent it alleges a different value than that established by the Board of Review. 13. Respondent denies Paragraph 13. Respondent denies that market sales or income data support Petitioner's requested values and denies that the cost-less-depreciation approach produced an unlawful or inaccurate assessment. Affirmative Defenses Respondent asserts that the assessment was prepared in accordance with the Michigan Constitution, the General Property Tax Act, applicable State Tax Commission guidance, and accepted appraisal principles. Respondent reserves the right to amend this Answer, assert additional defenses, conduct discovery, and present additional witnesses, documents, and expert testimony. Requested Relief Respondent respectfully requests that the Michigan Tax Tribunal dismiss the Petition, uphold the values established by the 2026 Board of Review, and grant any further relief deemed just and proper. Elijah Burkhardt, Assessor City of Gladwin
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR DIRECTOR Gladwin Hawks LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-000865 City Of Gladwin , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Elijah Burkhardt states that on 8/5/26 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): Elijah Burkhardt 518 Saginaw St, Sterling MI 48659 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 Te — Elijah Burkhardt [Signature of person who is serving/mailing copy] ~~ [Print/type name of person serving/mailing copy] 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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TRACK STATUS BY TEXT MEgshce Send tracking number to 28777 (Usps) Standard nessage and data rates nay apply TRACK STATUS ONLINE Visit https: //waw usps .con/ tracking Text and e-mail alerts available PURCHASE DETALLS First-Class Mailg 1 Letter Royal Oak, MI 48067 Weight: 0'1b 0.40 oz Estinated Delivery Date Sat 08/08/2026 ood Cort fied Maile E "25538 710 5270 3694 43g 35 Affixed Postage fixed Amount: $0.52 Total Grand Total Debit Card Reni td ie flee Card \ccount XKKXXUXKNKG 128 Aoproval #: 825508 Transaction #: 847 Receipt : 067110 Debit Card Purchase: $5.55 AID: 0000000042265 Chip US Debit US Debit TO REPORT AN ISSUE Visit https: //emai lus usps. con All hazardous 1abels/narkings on reused boxes MIST be completely removed/obl f terated if they no longer match the contents. PREVIEW YOUR WAIL AND PACKAGES Sion up for FREE at +/7Informedde] very. usps. con 1 and part-tine More Visit us at w/caroars. aps and postage. anteod Services oni OF your business. Customer Service 1-800-ASK-USPS (1-800-275-8777) ts do not frm addi tional UF: 256271-0703 Receipt #: 840-54 2-11515871-2 Clerk: 81 cl
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Ire Required CJ Adult Signaty [J Adult Signature Restricte ed Deliveryfs __ ~~~ [Postage
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SubsequentFiling.pdfRead complete document text →
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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: 26-000865 Is this case currently pending in the Small Claims Division? No Party Filing Document Respondent Files Document Type: Response to Order - Answer Attachment File Name: Combined_Answer_Proof_of_Service_with_USPS_Receipts Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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POS_GLADWIN_HAWKS_LLC_26-000865.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: 26-000865 Page 1 of 2 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GLADWIN HAWKS LLC, Petitioner, v MTT Docket No. 26-000865 CITY OF GLADWIN, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Senior Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Gladwin Assessing Office 1000 West Cedar Avenue Gladwin, Michigan 48624 (989) 426-9231 _____________________________________________________________________________/ PROOF OF SERVICE STATE OF MICHIGAN ) )ss COUNTY OF OAKLAND ) Jennifer Lunsford, states that on 7/21/2026, in compliance with TTR 221, she did place in the US mail a copy of Petitioner’s 2026 Entire Tribunal Property Tax Petition with docket number, the Notice of Docket Number issued by the Michigan Tax Tribunal for this appeal as well as this Proof of Service of Petition for the above captioned appeal to the units of government listed on the second page of this Proof of Service of Petition. /s/Jennifer Lunsford Jennifer Lunsford Karen Cameron states that she submitted electronically on 7/21/2026, to the Michigan Tax Tribunal a copy of this Proof of Service of Petition at eFile through www.etaxappeal.lara.state.mi.us. /s/Karen Cameron Karen Cameron
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: 26-000865 Page 2 of 2 By Certified Mail Assessor’s Office City of Gladwin Assessing Office 1000 West Cedar Avenue Gladwin, Michigan 48624 Office of the City/Township Clerk Clerk for the City of Gladwin 1000 W Cedar Ave Gladwin, MI 48624 By First Class Mail Director of Equalization Gladwin County Equalization Director 555 West Cedar Ave, Suite C Gladwin, MI 48624 County Clerk’s Office Gladwin County Clerk 401 West Cedar Avenue Gladwin, MI 48624 Secretary of the School Board Gladwin Community Schools Board of Education Administrative Office 401 North Bowery, 2nd Floor Gladwin, MI 48624 Treasurer for the State of Michigan Michigan Department of Treasury Lansing, MI 48922
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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: 26-000865 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: POS_GLADWIN_HAWKS_LLC_26-000865 Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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GLADWINHAWKSLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GLADWIN HAWKS LLC, Petitioner, v MTT Docket No. City of Gladwin, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Gladwin Assessing Office 1000 West Cedar Avenue Gladwin, Michigan 48624 (989) 426-9231 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, GLADWIN HAWKS LLC, has the legal residence or principal office address of 34550 Commerce rd. Fraser MI 48026. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 170-030-002-001-01. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Gladwin County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 2 of 5 3. Respondent, City of Gladwin of Gladwin County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 524 E CEDAR AVENUE, GLADWIN, MI 48624 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 170-030-002- 001-01 $920,600.00 $460,300.00 $460,300.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 170-030-002- 001-01 $500,000.00 $250,000.00 $250,000.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 170-030-002-001-01 $210,300.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/11/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GLADWIN HAWKS LLC, Petitioner, v MTT Docket No. City
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MITATEntireTribunalCaseISPetition.pdfRead complete document text →
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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 Local Unit of Government First Name M.I. Last Name/Company Name GLADWIN HAWKS LLC, Home Address (No., Street, P.O. Box or Rural Route) 34550 Commerce rd City or Town Fraser State Michigan ZIP Code 48026 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name JOSHUA M.I. Last Name SHILLAIR Firm Name (if any) COLLIER'S INTERNATIONAL Address (No., Street, P.O. Box or Rural Route) 400 W. 4th Street, Suite 350 City or Town Royal Oak State 22 ZIP Code 48067 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 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] 524 E CEDAR AVENUE, GLADWIN
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48624 Taxing Authority (City or Township) City Of Gladwin (GLADWIN) County Gladwin 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: 170-030-002-001-01 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: 460300 Current Taxable Value as established by the Board of Review: 460300 What do you believe is the fair market value (also known as True Cash Value)? 500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 250000 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051184918969 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-06-23_06-55-45.pdfRead complete document text →
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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 Gladwin Hawks LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-000865 City Of Gladwin, 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: June 23, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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GLADWINHAWKSLLC.PET & POS.pdfRead complete document text →
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 1 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GLADWIN HAWKS LLC, Petitioner, v MTT Docket No. City of Gladwin, Respondent. _____________________________________________________________________________/ Colliers International By: Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal Representative for Petitioner 400 W 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com Karen.Cameron@Colliers.com City of Gladwin Assessing Office 1000 West Cedar Avenue Gladwin, Michigan 48624 (989) 426-9231 _____________________________________________________________________________/ 2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. The Petitioner in this matter, GLADWIN HAWKS LLC, has the legal residence or principal office address of 34550 Commerce rd. Fraser MI 48026. Petitioner is a party in interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the Subject Property) 170-030-002-001-01. If the Subject Property in this petition includes more than one (1) real property tax parcel, the Subject Property’s tax parcels are contiguous. 2. The Subject Property is located in Gladwin County.
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 2 of 5 3. Respondent, City of Gladwin of Gladwin County, assesses and collects property taxes on the Subject Property. 4. The Subject Property is real property and is classified as Commercial. The Subject Property is presently used or available for use for Commercial purposes. Petitioner believes that the Subject Property was originally designed to be used for Commercial purposes. 5. Protest to the 2026 Board of Review was not made and is not required by law for the Subject Property. 6. The Subject Property’s address is: 524 E CEDAR AVENUE, GLADWIN, MI 48624 7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and (d) uniformity. 8. The tax year(s) at issue are: 2026 9. The values for the Subject Property as established by Respondent’s Board of Review are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 170-030-002- 001-01 $920,600.00 $460,300.00 $460,300.00 10. The 2026 assessment, assessed value, state equalized value and taxable value imposed upon all parcels of the Subject Property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as a fraud upon the taxpayer for the reasons that: a. The assessment, assessed value, state equalized value and/or taxable value exceeds the amounts permitted by the Michigan Constitution, applicable statutes and case law;
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 3 of 5 b. The assessment, assessed value, state equalized value and/or taxable value are at higher percentages of true cash value than permissible under the Michigan Constitution, applicable statutes and case law; c. The assessment, assessed value, state equalized value and/or taxable value are based upon an erroneous determination of the true cash value of that portion of the Subject Property that is taxable under Michigan law, and are based upon the application of wrong principles; and d. The assessment, assessed value, state equalized value and/or taxable value, and the mode of assessment adopted by Respondent, discriminate against Petitioner and denies Petitioner its constitutional rights to uniformity, equal protection and dues process of law. 11. Petitioner contends that the actual values for the Subject Property are: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 170-030-002- 001-01 $500,000.00 $250,000.00 $250,000.00 12. The amount of value in contention for the Subject Property is: Tax Year Parcel Number Assessed Value in Contention 2026 170-030-002-001-01 $210,300.00 13. Petitioner relies on the following specific facts to support the relief requested: Market sales and income data indicates that the subject property’s assessed value, state equalized value and taxable value exceed 50% of its actual market value. In addition, the cost less depreciation method Respondent utilizes to establish the Subject Property’s assessment at issue is not related to the Subject Property’s actual market value.
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 4 of 5 WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an Order reducing the 2026 assessed value, state equalized value and taxable value for the Subject Property to the values stated in Paragraph 11 above and requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest and costs. Respectfully Submitted, COLLIERS INTERNATIONAL Representative for Petitioner By:_/s/ Joshua T. Shillair__Dated:05/11/2026 Joshua T. Shillair, Esq. (P72674) Vice President | Tax Appeal 400 E 4th Street, Suite 350 Royal Oak, MI 48067 O: 248-226-1632 F: 248-226-1633 Joshua.Shillair@Colliers.com
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2026 Entire Tribunal Property Tax Petition & Proof of Service GLADWIN HAWKS LLC v City of Gladwin Parcel Number: 170-030-002-001-01 MTT Docket No.: Page 5 of 5 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GLADWIN HAWKS LLC, Petitioner, v MTT Docket No. City
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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 Local Unit of Government First Name M.I. Last Name/Company Name GLADWIN HAWKS LLC, Home Address (No., Street, P.O. Box or Rural Route) 34550 Commerce rd City or Town Fraser State Michigan ZIP Code 48026 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 2: Attorney/Authorized Representative’s Contact Information First Name JOSHUA M.I. Last Name SHILLAIR Firm Name (if any) COLLIER'S INTERNATIONAL Address (No., Street, P.O. Box or Rural Route) 400 W. 4th Street, Suite 350 City or Town Royal Oak State 22 ZIP Code 48067 Telephone Number 2482261632 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tax.efile@colliers.com Section 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] 524 E CEDAR AVENUE, GLADWIN
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48624 Taxing Authority (City or Township) City Of Gladwin (GLADWIN) County Gladwin 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: 170-030-002-001-01 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: 460300 Current Taxable Value as established by the Board of Review: 460300 What do you believe is the fair market value (also known as True Cash Value)? 500000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 250000 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ /s/Joshua T. Shillair Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051184918969 Supporting Waiver Documents:
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