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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 6 | Answer was received | RESP | Not recorded | 09/04/2026 | Not recorded | Download |
| 5 | Appearance | RESP | Not recorded | 09/02/2026 | Not recorded | Download |
| 4 | Proof of service of petition was received. | Not recorded | Not recorded | 08/18/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/12/2026 | 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 | 08/12/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/26/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
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 & GRIFFINPage 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
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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
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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
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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
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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 & GRIFFINPage 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 = la S. Androsky
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PMD 9/2/26 per tracking EM TE NR Love easy shipping and tracking? | ® d @ UPS Next Day Air | Saver = & 5% = = 2 i a zz 3 | ou) 4 © 83 z= = | = © = <D | © 8 28 = = Ss = = ~ EH 3 = ~1T 22 gS = a2 > = Jo? REFERENCE NUMBER wd = See | EFERE] °F m ®15 Ei = TELEPHONE BY = i= m 3 CLINE CLINE GRIFFIN 503 S. SAGINAW STREET SUITE 1000 FLINT MI 48502 0 oy TELEPHONE 1 oy ig | 1 0201952542609 6/12 RRD United Parcel Service, Louisville, KY fa] International Shipping Notice — Carriage hereunder may be subject to the rules relating to liability and other terms and/or condition by the Convention for the Unification of Certain Rules Relating to International Carriage by Air (the “Warsaw Convention”) and/or the the Contract for the International Carriage of Goods by Road (the “CMR Convention”). These commodities, technology or software w from the U.S. in accordance with the Export Administration Regulations. Diversion contrary to U.S. law prohibited.
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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
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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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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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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.
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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;
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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.
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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
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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
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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.
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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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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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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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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.
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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;
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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.
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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
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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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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
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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.
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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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