Kava Alma Petitioner Vs. Township Of Pine River Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

 

Petitioner, 

 

v 

 

PINE RIVER TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001489 

 

PARCEL NO. 12-027-016-10 

 

 

______________________________________/ 

 

Joshua T. Shillair 

Colliers International 

Representative for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248)226-1632 

Joshua.shillair@colliers.com 

Karen.cameron@colliers.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

ANSWER TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

Respondent, PINE RIVER TOWNSHIP, by and through its counsel, FAHEY SCHULTZ 

BURZYCH RHODES PLC, hereby answers Petitioner’s Entire Tribunal Property Tax Petition as 

follows: 

1. 

The Petitioner in this matter, KAVA ALMA, has the legal residence or principal 

office address of 200 W ADAMS ST STE 2950, CHICAGO, IL 60606. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as the 

Subject Property) 12-027-016-10. If the Subject Property in this petition includes more than one 

(1) real property tax parcel, the Subject Property's tax parcels are contiguous. 

ANSWER: Respondent neither admits nor denies the allegations contained in the 

above paragraph and leaves Petitioner to its proofs.

Page 2

2 

 

2. The Subject Property is located in Gratiot County. 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

3. Respondent, Pine River Township of Gratiot County, assesses and collects property taxes 

on the Subject Property. 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

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. 

ANSWER: Respondent admits the allegations contained in the above paragraph as 

to classification and use. Answering further, Respondent can neither admit nor deny what 

Petitioner believes and therefore leaves Petitioner to its proofs as to the remaining allegations 

in the above paragraph. 

5. Protest to the 2026 Board of Review was not made and is not required by law for the 

Subject Property. 

ANSWER: Respondent states that the legal conclusions require no answer, and to the 

extent that an answer may be required, neither admits nor denies the allegations contained 

in the above paragraph and leaves Petitioner to its proofs. 

6. The Subject Property's address is: 

7642 N ALGER RD, ALMA, MI 4880l 

ANSWER: Respondent admits the allegation contained in the above paragraph. 

7. This appeal involves issues relating to: (a) valuation, (b) assessment, (c) taxable value and 

(d) uniformity.

Page 3

3 

 

ANSWER: Respondent states that the legal conclusions require no answer, and to the 

extent that an answer may be required, neither admits nor denies the allegations contained 

in the above paragraph and leaves Petitioner to its proofs. 

8. The tax year(s) at issue are: 2026 

ANSWER: Respondent admits that Petitioner purports to contest the subject 

property’s true cash and taxable values for the 2026 tax year. 

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 

12-027-016-10 

$629,800.00 

$314,900.00 

$302,862.00 

 

ANSWER: Respondent denies the allegations contained in the above paragraph as to 

True Cash and Assessed Values and states that the 2026 Assessed Value is $318,000 and the 

2026 True Cash Value is $636,000. Respondent admits that the 2026 Taxable Value is 

$302,862. 

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; 

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 defemination of the true cash value of that portion of the

Page 4

4 

 

Subject Property that is taxable under Michigan Jaw, 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

Page 5

5

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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 - Respondent

MTT DOCKET NO. 26-001489

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Pine River (GRATIOT)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Ross

M.I.

K

Last Name

Bower II

Firm Name (if any)

Fahey Schultz Burzych Rhodes PLC

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

4151 Okemos Road

City or Town

Okemos

State

 Michigan

ZIP Code

48864

Telephone Number

517-381-0100

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

rbower@fsbrlaw.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Ross K. Bower II

/s/

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Pine River Township, 

 

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 

 

Pine River Township 

Assessing Office 

1495 W Monroe Road 

Saint Louis, Michigan 48880 

(989) 681-5523 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, KAVA ALMA, has the legal residence or principal office 

address of 200 W ADAMS ST STE 2950,CHICAGO, IL 60606. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 12-027-016-10. 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 Gratiot County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, Pine River Township of Gratiot 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: 

7642 N ALGER RD, ALMA, MI 48801 

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 

12-027-016-10 

$629,800.00 

$314,900.00 

$302,862.00 

 

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 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

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 

12-027-016-10 

$204,000.00 

$102,000.00 

$102,000.00 

 

 

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

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

12-027-016-10 

$212,900.00 

 

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 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026

Page 5

2026

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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

KAVA ALMA

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

200 W ADAMS ST STE 2950

130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada

City or Town

CHICAGO

State

Illinois

ZIP Code

60606

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]

7642 N ALGER RD, ALMA, MI

ALMA

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48801

Taxing Authority (City or Township)

Township Of Pine River (GRATIOT) 

County

Gratiot

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:

12-027-016-10

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:

314900

Current Taxable Value as established by the Board of Review:

302862

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

204000

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

102000

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: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686981272

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

KAVA ALMA, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001489

Township Of Pine River, 

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 14, 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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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

 

Petitioner, 

 

v 

 

PINE RIVER TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001489 

 

PARCEL NO. 12-027-016-10 

 

 

______________________________________/ 

 

Joshua T. Shillair 

Colliers International 

Representative for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248)226-1632 

Joshua.shillair@colliers.com 

Karen.cameron@colliers.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on August 11, 2026 she served a copy of Appearance and this 

Proof of Service, upon the following via first class mail: 

 

 

Joshua T. Shillair 

Colliers International 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

 

I declare that the statements above are true to the best of my information, knowledge, and 

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

 

Petitioner, 

 

v 

 

PINE RIVER TOWNSHIP, 

 

 

Respondent. 

MTT DOCKET No. 26-001489 

 

PARCEL NO. 12-027-016-10 

 

 

______________________________________/ 

 

Joshua T. Shillair 

Colliers International 

Representative for Petitioner 

400 W. 4th Street, Suite 350 

Royal Oak, MI 48067 

(248)226-1632 

Joshua.shillair@colliers.com 

Karen.cameron@colliers.com 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

APPEARANCE 

 

FAHEY SCHULTZ BURZYCH RHODES PLC, hereby enters its Appearance on behalf 

of Respondent, PINE RIVER TOWNSHIP, in the above-entitled matter. 

 

 

 

 

 

Dated: August 11, 2026 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

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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: 26-001489

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

Party Filing Document 

Respondent

Files

Document Type: Appearance

Attachment File Name: Appearance - 26-001489

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service - 26-001489

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Alma (Pine River Township) 

Parcel Number: 12-027-016-10 

MTT Docket No.: 26-001489 

Page 1 of 2 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

Petitioner, 

v 

MTT Docket No. 26-001489 

ALMA (PINE RIVER TOWNSHIP), 

 

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 

Pine River Township 

Assessing Office 

1495 W Monroe Road 

Saint Louis, Michigan 48880 

(989) 681-5523 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

 

STATE OF MICHIGAN 

) 

 

)ss 

COUNTY OF OAKLAND 

) 

 

Jennifer Lunsford, states that on 8/6/2026, 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 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 8/6/2026, 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

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Alma (Pine River Township) 

Parcel Number: 12-027-016-10 

MTT Docket No.: 26-001489 

Page 2 of 2 

 

By Certified Mail 

 

Assessor’s Office 

Pine River Township 

Assessing Office 

1495 W Monroe Road 

Saint Louis, Michigan 48880 

 

Office of the Township Clerk 

Township Clerk 

Pine river Township 

1495 W Monroe Road 

Saint Louis, Michigan 48880 

 

By First Class Mail 

 

Director of Equalization 

Gratiot County 

Equalization Director 

214 E Center Street 

Ithaca, MI 48847 

 

County Clerk’s Office 

Gratiot County 

Clerk’s Office 

214 E Center Street 

Ithaca, MI 48847 

 

Secretary of the School Board 

Alma Public Schools 

520 E Superior Street 

Alma, MI 48801 

 

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: 26-001489

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_KAVA_ALMA_26-001489

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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.

Page 1

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 1 of 5 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

KAVA ALMA, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. 

 

Pine River Township, 

 

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 

 

Pine River Township 

Assessing Office 

1495 W Monroe Road 

Saint Louis, Michigan 48880 

(989) 681-5523 

 

 

 

_____________________________________________________________________________/ 

 

2026 ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

1. The Petitioner in this matter, KAVA ALMA, has the legal residence or principal office 

address of 200 W ADAMS ST STE 2950,CHICAGO, IL 60606. Petitioner is a party in 

interest with respect to property taxes on property parcel no(s). (hereinafter referenced as 

the Subject Property) 12-027-016-10. 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 Gratiot County.

Page 2

2026 Entire Tribunal Property Tax Petition & Proof of Service 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 2 of 5 

 

3. Respondent, Pine River Township of Gratiot 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: 

7642 N ALGER RD, ALMA, MI 48801 

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 

12-027-016-10 

$629,800.00 

$314,900.00 

$302,862.00 

 

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 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

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 

12-027-016-10 

$204,000.00 

$102,000.00 

$102,000.00 

 

 

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

 

Tax Year 

Parcel Number 

Assessed Value in Contention 

2026 

12-027-016-10 

$212,900.00 

 

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 

KAVA ALMA v Pine River Township 

Parcel Number: 12-027-016-10 

MTT Docket No.: 

 

Page 4 of 5 

 

WHEREFORE, Petitioner requests that this Honorable Michigan Tax Tribunal enter an 

Order reducing the 2026

Page 5

2026

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.

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

KAVA ALMA

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

200 W ADAMS ST STE 2950

130 King St W, Suite 300,Toronto, ON M5X 1E1, Canada

City or Town

CHICAGO

State

Illinois

ZIP Code

60606

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]

7642 N ALGER RD, ALMA, MI

ALMA

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48801

Taxing Authority (City or Township)

Township Of Pine River (GRATIOT) 

County

Gratiot

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:

12-027-016-10

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:

314900

Current Taxable Value as established by the Board of Review:

302862

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

204000

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

102000

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: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686981272

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.