Record Finder / 26-001438-TT
Michigan

James Moore Trust Petitioner Vs. City Of Grand Blanc Respondent

Petitioner
James Moore Trust
Respondent
City Of Grand Blanc

Case overview

Docket number
26-001438-TT
Status
Ready Schedule
CaseType
ET Property
Division
ET
County
Genesee
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
6Answer was receivedRESPNot recorded09/04/2026Not recordedDownload
5AppearanceRESPNot recorded09/02/2026Not recordedDownload
4Proof of service of petition was received.Not recordedNot recorded08/18/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
3Petition has been verifiedPET108/12/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Notice of Docket Number ETNot recordedNot recorded08/12/2026Not recordedDownload
1A petition was received.PETNot recorded05/26/2026$250.00Download
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload

Documents

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Page 1

CLINE, CLINE 

(5 | & GRIFFIN 

Premier legal expertise and service since 1928 

Michigan Tax Tribunal 

Attn: 

Clerk 

1033 S. Washington Ave. 

P.O. Box 30232 

Lansing, MI 48909 

ATTORNEYS AT LAW 

Walter P. Griffin 

RECEIVED 

Timothy H. Knecht 

SEP 0 4 [026 

Jose’ T. Brown 

J. Brian MacDonald* 

R. Paul Vance 

M 

R. Muld 

MICHIGAN TAX TRIBUNAL 

Nancy K. Chinon 

Eric M. Froats 

Elisabeth A. Mcllhargie 

* Also admitted in Texas 

Howard D. Cline (1903-1965) 

Earl J. Cline {1931-2002) 

Howard D. Cline (1933-2020) 

September 1, 2026 

VIA UPS OVERNIGHT 

RE: 

Moore, James Trust vs City of Grand Blanc 

Docket No.:26-0001438 

Property ID No. 56-16-526-057 

Dear Clerk: 

Enclosed please find an original and one (1) copy of an Appearance on behalf 

of Respondent, 

City 

of Grand 

Blanc, 

along 

with 

Respondent's Answer to 

Entire 

Tribunal 

Property Tax 

Petition 

and 

a 

Proof of Service, 

to 

be 

filed 

in 

the above 

matter. Please return 

a time-stamped copy to our office in the enclosed stamped, 

self-addressed envelope. 

Thank you for your courtesies in this matter. 

Very truly yours, 

CLINE, CLINE & GRIFFIN

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOORE, JAMES TRUST 

MTT Docket No. 26-001438 

Petitioner, 

Property ID No. 56-16-526-057 

v. 

CITY OF GRAND BLANC, 

Respondent. 

COLLIERS INTERNATIONAL 

CLINE, CLINE & GRIFFIN, P.C. 

JOSHUA T. SHILLAIR (P72674) 

WALTER P. GRIFFIN (P14383) 

Attorney for Petitioner 

MEGAN R. MULDER (P77597) 

400 W. 4" Street, Suite 350 

Attorneys for Respondent 

Royal Oak, MI 48067 

503 S. Saginaw Street, Suite 1000 

(248) 266-1632 

Flint, MI 48502 

Joshua. Shillair@Colliers.com 

(810) 232-3141 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

NOW COMES Respondent, The City of Grand Blanc, by and through 

its counsel 

CLINE, CLINE & GRIFFIN, P.C., reserving all rights to file a Motion to Dismiss said Petition| 

for reason of its failure to state a valid claim and for other reasons as may be made known by] 

discovery, answers the allegations as set forth in the Petition as follows: 

1. 

In answering the allegations contained 

in paragraph 

1, for lack of sufficient 

information upon which to form a belief, Respondent neither admits nor denies 

the same, leaving Petitioner to its strict proofs. 

2. 

In answering the allegations contained in paragraph 2, upon information and

Page 3

In answering the allegations contained in paragraph 4, upon information and 

belief, Respondent admits the Subject Property is classified as Commercial. As to 

any remaining allegations, for lack of sufficient information upon which to form 4 

belief, respondent neither admits nor denies said allegations and leaves Petitioner 

to its strict proofs. 

In answering the allegations contained in paragraph 

5, for lack of sufficient 

information upon which to form a belief, Respondent neither admits nor denies 

the same, leaving Petitioner to its strict proofs. 

In answering the allegations contained 

in paragraph 

6, upon information and 

belief, Respondent admits the same as true. 

In answering the allegations contained in paragraph 7, Respondent denies there 

are any issues related to the valuation, assessment, taxable value or uniformity 

As to any remaining allegations, for lack of sufficient information upon which t 

form a belief, Respondent neither admits nor denies the same, leaving Petitioner 

to its strict proofs. 

In answering the allegations contained in paragraph 8, Respondent denies there 

are any issues related to the valuation, assessment, taxable value or uniformity] 

relative to the 2026 tax year. 

As to any remaining allegations, for lack of 

sufficient information upon which to form a belief, Respondent neither admits not 

denies the same, leaving Petitioner to its strict proofs. 

In answering the allegations contained 

in paragraph 

9, 

for lack of sufficient

Page 4

10. 

11. 

12. 

13. 

In answering the allegations contained in paragraph 10, and more specifically] 

subparagraphs a. through d., Respondent denies the allegations as stated. 

In answering the allegations contained in paragraph 11, Respondent denies the 

allegations as stated. 

In answering the allegations contained in paragraph 12, Respondent denies the] 

allegations as stated. 

In answering the allegations contained in paragraph 13, Respondent denies the 

allegations as stated, and moreover requests the Tribunal deny the Petitioner’s 

stated request, and in so doing dismiss the instant appeal as it is without merit, 

together with an award of fees and costs wrongfully incurred in favor of the 

Respondent. 

WHEREFORE, Respondent respectfully requests this Honorable Tribunal uphold the] 

property’s existing assessed value, state equalized value, and taxable value, and thereby dismiss 

Petitioner’s appeal in its entirety, together with an award of fees and costs wrongfully incurred in 

favor of Respondent. 

CLINE, CLINE 

&@RJFFIN, P.C. 

Dated: August 31, 2026 

da 

WalterfP. Griffin (14383) 

Megan R. Mulder (P77597) 

Attorneys for Respondent 

503 S. Saginaw Street, Suite 1000 

Flint, MI 48502 / Tel: (810) 232-3141

Page 5

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOORE, JAMES TRUST, 

Petitioner, 

v. 

CITY OF GRAND BLANC, 

Respondent. 

MTT Docket No. 26-001438 

Property ID No. 56-16-526-057 

COLLIERS INTERNATIONAL 

JOSHUA T. SHILLAIR (P72674) 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248) 266-1632 

Joshua.Colliers@Colliers.com 

CLINE, CLINE & GRIFFIN, P.C. 

WALTER P. GRIFFIN (P14383) 

MEGAN R. MULDER (P77597) 

Attorneys for Respondent 

503 S. Saginaw Street, Suite 1000 

Flint, MI 48502 

(810) 232-3141 

PROOF OF SERVICE 

Paula S. Androsky states that on the Ist day of September, 2026, she served an 

Appearance and Respondent's Answer to Entire Tribunal Property Tax Petition and thi 

Proof of Service, upon: 

Colliers International 

Joshua T. Shillair (P72674) 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal

Page 6

Love

Page 7

c

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Page 1

CLINE, CLINE 

& GRIFFIN 

Premier legal expertise and service since 1928 

G 

Michigan Tax Tribunal 

Attn: 

Clerk 

1033 S. Washington Ave. 

P.O. Box 30232 

Lansing, MI 48909 

RECEIVED 

SEP 04 228 

MICHIGAN Tax TRIBUNAL. 

September 1, 2026 

VIA UPS OVERNIGHT 

RE: 

Moore, James Trust vs City of Grand Blanc 

Docket No.:26-0001438 

Property ID No. 56-16-526-057 

Dear Clerk: 

ATTORNEYS AT LAW 

Walter P. Griffin 

Timothy H. Knecht 

Jose' T. Brown 

J. Brian MacDonald* 

R. Paul Vance 

Megan R. Mulder 

Nancy K. Chinonis 

Eric M. Froats 

Elisabeth A. Mcllhargie 

* Also admitted in Texas 

Howard D. Cline {1903-1965) 

Earl J. Cline (1931-2002) 

Howard D. Cline {1933-2020) 

Enclosed please find an original and one (1) copy of an Appearance on behalf 

of Respondent, 

City 

of Grand 

Blanc, 

along 

with 

Respondent's Answer 

to 

Entire 

Tribunal 

Property Tax 

Petition 

and 

a 

Proof of Service, 

to 

be 

filed 

in 

the above 

matter. Please return 

a time-stamped copy to our office in the enclosed stamped, 

self-addressed envelope. 

Thank you for your courtesies in this matter. 

Very truly yours, 

CLINE, CLINE & GRIFFIN

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOORE, JAMES TRUST 

Petitioner, 

v. 

CITY OF GRAND BLANC, 

Respondent. 

MTT Docket No. 26-001438 

Property ID No. 56-16-526-057 

COLLIERS INTERNATIONAL 

JOSHUA T. SHILLAIR (P72674) 

Attorney for Petitioner 

400 W. 4 Street, Suite 350 

Royal Oak, MI 48067 

(248) 266-1632 

Joshua. Shhillair@Colliers.com 

CLINE, CLINE & GRIFFIN, P.C. 

WALTER P. GRIFFIN (P14383) 

MEGAN R. MULDER (P77597) 

Attorneys for Respondent 

503 S. Saginaw Street, Suite 1000 

Flint, MI 48502 

(810) 232-3141 

TO: 

James Moore Trust 

c/o Joshua Shillair, Esq. 

Colliers International 

400 W. 4 Street, Suite 350 

Royal Oak, MI 48067 

NOW COMES Cline, Cline & Griffin, P.C., specifically Walter P. Griffin and Megan R| 

Mulder, and hereby enters its Appearance on behalf of Respondent, City of Grand Blanc, in the 

above-captioned matter. 

APPEARANCE 

CLINE, CLINE & 0 P.C. 

Migan J

Page 3

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

MOORE, JAMES TRUST, 

MTT Docket No. 26-001438 

Property ID No. 56-16-526-057 

Petitioner, 

v, 

CITY OF GRAND BLANC, 

Respondent. 

COLLIERS INTERNATIONAL 

CLINE, CLINE & GRIFFIN, P.C. 

JOSHUA T. SHILLAIR (P72674) 

WALTER P. GRIFFIN (P14383) 

Attorney for Petitioner 

MEGAN R. MULDER (P77597) 

400 W. 4th Street, Suite 350 

Attorneys for Respondent 

Royal Oak, MI 48067 

503 S. Saginaw Street, Suite 1000 

(248) 266-1632 

Flint, MI 48502 

Joshua, Colliers@Colliers.com 

(810) 232-3141 

PROOF OF SERVICE 

Paula S. Androsky states that on the Ist day of September, 2026, she served an 

Appearance and Respondent's Answer to Entire Tribunal Property Tax Petition and this 

Proof of Service, upon: 

Colliers International 

Joshua T. Shillair (P72674) 

Attorney for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

Joshua, Colliers@Colliers.com 

via email and first class mail. 

Gobet 

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POS_MOORE_JAMES_TRUST_26-001438.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 26-001438 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MOORE, JAMES TRUST, 

 

Petitioner, 

v 

MTT Docket No. 26-001438 

GRAND BLANC, 

 

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 Grand Blanc 

Assessing Office 

203 E Grand Blanc Rd 

Grand Blanc, MI 48439 

(810) 694-1118 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on _8/18/2026_, 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 

 

Joshua T. Shillair Esq. states that he submitted electronically on _08/18/2026_, to the Michigan 

Tax Tribunal a copy of this Proof of Service of Petition at eFile through 

www.etaxappeal.lara.state.mi.us. 

 

/s/Joshua T. Shillair 

Joshua T. Shillair Esq

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 26-001438 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

City of Grand Blanc 

Assessing Office 

203 E Grand Blanc Rd 

Grand Blanc, MI 48439 

 

Office of the City/Township Clerk 

Grand Blanc 

Clerk's Office 

203 E Grand Blanc Road 

Grand Blanc, MI 48439 

 

By First Class Mail 

 

Director of Equalization 

Genesee County 

Equalization Director 

1101 Beach Street 

Flint, MI 48502 

 

County Clerk’s Office 

Genesee County 

Clerk’s Office 

900 S Saginaw Street 

Flint, MI 48502 

 

Secretary of the School Board 

Grand Blanc Community Schools 

11920 S Saginaw Street 

Grand Blanc, MI 48439 

 

Treasurer for the State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922

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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: 26-001438

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_MOORE_JAMES_TRUST_26-001438

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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MOOREJAMESTRUST.PET & POS.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MOORE, JAMES TRUST, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Grand Blanc, 

 

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 Grand Blanc 

Assessing Office 

203 E Grand Blanc Rd 

Grand Blanc, MI 48439 

(810) 694-1118 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, MOORE, JAMES TRUST, has the legal residence or 

principal office address of 6331 WOODMERE CT,FLINT, MI 48532-2165. Petitioner is 

a party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 56-16-526-057. 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 Genesee County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Grand Blanc of Genesee 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: 

11334 S SAGINAW ST, GRAND BLANC, MI 48439 

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 

56-16-526-057 

$539,400.00 

$269,700.00 

$269,700.00 

 

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;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

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 

56-16-526-057 

$359,200.00 

$179,600.00 

$179,600.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

56-16-526-057 

$90,100.00 

 

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.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

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:05/1/2026 

 

 

 

 

 

 

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

Page 5

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MOORE, JAMES TRUST, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Grand

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EntireTribunalCaseISPetition.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

MOORE, JAMES TRUST

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

6331 WOODMERE CT

City or Town

FLINT

State

Ohio

ZIP Code

48532-2165

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.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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]

11334 S SAGINAW ST

GRAND BLANC

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48439

Taxing Authority (City or Township)

City of Grand Blanc (GENESEE) 

County

Genesee

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:

56-16-526-057

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:

269700

Current Taxable Value as established by the Board of Review:

269700

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

359200

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

179600

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686954931

Supporting Waiver Documents:

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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

James Moore Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001438

City of Grand Blanc, 

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 12, 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

Page 2

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

James Moore Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001438

City of Grand Blanc, 

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 12, 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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MOOREJAMESTRUST.PET & POS.pdfRead complete document text →
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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MOORE, JAMES TRUST, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Grand Blanc, 

 

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 Grand Blanc 

Assessing Office 

203 E Grand Blanc Rd 

Grand Blanc, MI 48439 

(810) 694-1118 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, MOORE, JAMES TRUST, has the legal residence or 

principal office address of 6331 WOODMERE CT,FLINT, MI 48532-2165. Petitioner is 

a party in interest with respect to property taxes on property parcel no(s). (hereinafter 

referenced as the Subject Property) 56-16-526-057. 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 Genesee County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, City of Grand Blanc of Genesee 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: 

11334 S SAGINAW ST, GRAND BLANC, MI 48439 

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 

56-16-526-057 

$539,400.00 

$269,700.00 

$269,700.00 

 

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;

Page 3

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

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 

56-16-526-057 

$359,200.00 

$179,600.00 

$179,600.00 

 

 

12. The amount of value in contention for the Subject Property is: 

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

56-16-526-057 

$90,100.00 

 

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.

Page 4

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

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:05/1/2026 

 

 

 

 

 

 

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

Page 5

2026 Entire Tribunal Property Tax Petition & Proof of Service 

MOORE, JAMES TRUST v City of Grand Blanc 

Parcel Number: 56-16-526-057 

MTT Docket No.: 

 

Page 5 of 5 

 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MOORE, JAMES TRUST, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

City of Grand

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

MOORE, JAMES TRUST

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

6331 WOODMERE CT

City or Town

FLINT

State

Ohio

ZIP Code

48532-2165

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.

Thomas

Last Name

Shillair

Firm Name (if any)

Colliers International

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

400 W 4th Street, Suite 350

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

248-226-1632

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]

11334 S SAGINAW ST

GRAND BLANC

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48439

Taxing Authority (City or Township)

City of Grand Blanc (GENESEE) 

County

Genesee

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:

56-16-526-057

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:

269700

Current Taxable Value as established by the Board of Review:

269700

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

359200

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

179600

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ /s/Joshua T. Shillair

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686954931

Supporting Waiver Documents:

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