Michigan

Larson Tj & Rm Inc Petitioner Vs. City Of Marquette Respondent

Petitioner: Larson Tj & Rm Inc
Respondent: City Of Marquette

Case overview

Docket number: 26-001457-TT
Status: Answer Due
CaseType: ET Property
Division: ET
County: Marquette
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
5	Answer was received	RESP	Not recorded	10/05/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Proof of service of petition was received.	Not recorded	Not recorded	09/25/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	08/13/2026	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	08/13/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/26/2026	$600.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Appearance Answer & Affirmative Defenses & POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

TM & RJ LARSON, INC 

 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001457 

 

 

 

 

 

 

 

 

 

Parcel No. 0510584 

CITY OF MARQUETTE, 

 

 

Respondent. 

______________________________________________________________________________ 

 

Steve Johnson 

 

 

 

 

 

 

Suzanne Larsen (P57017) 

436 N. Center Street 

 

 

 

 

 

City of Marquette 

Northville, Michigan 48167 

 

 

 

 

300 W. Baraga Avenue 

(248) 392-4342 

 

 

 

 

 

 

Marquette, Michigan 49855 

info@mitaxappeal.com 

 

 

 

 

 

(906) 225-8563 

Attorney for Petitioner 

 

 

 

 

 

slarsen@marquettemi.gov 

Attorney for Respondent 

______________________________________________________________________________ 

 

 

APPEARANCE 

 

 

NOW COMES Suzanne C. Larsen, City Attorney, and hereby enters her Appearance on 

behalf of the Respondent, City of Marquette, in the above cause. 

 

Respectfully submitted, 

 

 

Dated: 

October 5, 2026 

 

 

By: Suzanne C. Larsen 

 

 

 

 

 

 

 

 

Suzanne C. Larsen (P57017) 

 

 

 

 

 

 

 

Attorney for Respondent 

 

 

 

 

 

 

 

City Attorney – City of Marquette 

 

 

 

 

 

 

 

300 W. Baraga Avenue 

 

 

 

 

 

 

 

Marquette, Michigan 49855

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

TJ & RM LARSON, INC 

 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

 

MTT Docket No. 26-001457 

 

 

 

 

 

 

 

 

 

Parcel No. 0510584 

CITY OF MARQUETTE, 

 

 

Respondent. 

______________________________________________________________________________ 

 

Steve Johnson 

 

 

 

 

 

 

Suzanne Larsen (P57017) 

436 N. Center Street 

 

 

 

 

 

City of Marquette 

Northville, Michigan 48167 

 

 

 

 

300 W. Baraga Avenue 

(248) 392-4342 

 

 

 

 

 

 

Marquette, Michigan 49855 

info@mitaxappeal.com 

 

 

 

 

 

(906) 225-8563 

Attorney for Petitioner 

 

 

 

 

 

slarsen@marquettemi.gov 

Attorney for Respondent 

______________________________________________________________________________ 

 

ANSWER TO PETITION 

 

 

NOW COMES Respondent City of Marquette, by and through its attorney, Suzanne C. 

Larsen, and for its Answer to Petitioner’s Petition states as follows: 

 

1. 

Property Parcel No: 0510584. 

 

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

corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 

 

Respondent notes that Petitioner’s name was listed incorrectly in the Petition, and 

was incorrectly reflected in Respondent’s tax rolls as LARSON, TM & RJ, INC. 

Petitioner’s correct name per the recorded deed related to this parcel and as filed 

with the State of Michigan is TM & RJ, LARSON, INC. and Respondent’s pleadings, 

and the corresponding tax rolls have been updated to accurately reflect Petitioner’s 

legal name. 

 

2. 

The property identified above is real. 

 

ANSWER: Respondent admits the allegation contained in the corresponding 

paragraph of the Petition. 

 

3. 

If more than one parcel of real property is under appeal, are the properties contiguous?

Page 3

ANSWER: The allegation in the corresponding paragraph of the Petition does not

require a response because only one parcel of real property is being appealed.

Are all of the parcel of personal property located on a parcel of real property under appeal?

No.

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

corresponding paragraph of the Petition because it does appear that parcels of

personal property are intended to be appealed, and leaves Petitioner to its proofs.

If parcels of personal property are under appeal, when were the personal property

statements filed by parcel number? N/A

ANSWER: The allegation in the corresponding paragraph of the Petition does not

require a response because it does not appear that parcels of personal property are

intended to be appealed.

The property identified above is classified as commercial.

ANSWER: Respondent admits the allegation contained in the corresponding

paragraph of the Petition.

If the assessment or assessments at issue were protested, the protest was made to

Respondent’s

March

July

December Board of Review.

ANSWER: Respondent admits that no protest was made to the Board of Review.

If protest was required and no protest was made, list the separate and specific facts upon

which Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue. N/A

ANSWER: The allegation in the corresponding paragraph of the Petition does not

require a response because protest to the Board of Review was not required.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax

year involved), list the separate and specific facts upon which Petitioner relies to invoke

the Tribunal’s authority over the assessment or assessments at issue. N/A.

ANSWER: The allegation in the corresponding paragraph of the Petition does not

require a response because it is not applicable.

10.

The property or properties at issue are located in Marquette County. The property or

properties’ address is 461 S Lakeshore Blvd, Marquette, MI 49855.

ANSWER: Respondent admits the allegation contained in the corresponding

paragraph of the Petition.

Page 4

11. 

The assessment or assessments at issue were established by the City of Marquette. 

 

ANSWER: Respondent admits the allegation contained in the corresponding 

paragraph of the Petition. 

 

12. 

Petitioner’s legal residence or principal office address is 461 S Lakeshore Blvd, Marquette, 

MI 49855. 

 

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

corresponding paragraph of the Petition, and leaves Petitioner to its proofs. 

 

13. 

This appeal involves issues relating to the property or properties’ true

Page 5

18.

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EntireTribunalCaseISAnswer.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 - Respondent

MTT DOCKET NO. 26-001457

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

City Of Marquette (MARQUETTE)

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

Suzanne

M.I.

Last Name

Larsen

Firm Name (if any)

City of Marquette

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

300 W. Baraga

City or Town

Marquette

State

 Michigan

ZIP Code

49855

Telephone Number

9062258563

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

slarsen@marquettemi.gov

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

Respondent or Authorized Attorney/Representative’s Signature: 

Suzanne C. Larsen

/s/

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Proof of Service_Larson TJ & RM Inc_26-001457.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Larson, TJ & RM Inc. 

Petitioner(s) 

Y 

MTT Docket No. 26-001457 

City of Marquette 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Rebecca Adler 

states that on 

9/24/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. 

Assessor (via certified mail): 

Dulcee L. Ranta, Assessor, City of Marquette Assessing Office, 300 W. Baraga Avenue, 

Marquette, MI 49855 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

City Clerk, City of Marquette Clerk's Office, 300 W. Baraga Ave, Marquette, MI 49855 

3. 

County Equalization Director (via first class mail or personal service): 

Marquette County Equalization Director, 234 W. Baraga Ave, Marquette, MI 49855 

4. 

County Clerk (via first class mail or personal service): 

County Clerk, Marquette County Clerk's Office, 234 W. Baraga Ave, Marquette, MI 49855 

5. 

Secretary of the local school board (via first class mail or personal service): 

School Board Secretary, Marquette Area School District, 1201 West Fair Ave, Marquette, MI 

49855 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

Is! Rebecca Adler 

Rebecca Adler 

[Signature of person who is serving/mailing copy] 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48909 

- Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

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SubsequentFiling.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

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: 26-001457

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: Proof of Service_Larson TJ & RM Inc_26-001457

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Larson TJ & RM Inc 2026 ET-Petition-Prop-fillable.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

Property Parcel No: _____________________________________________

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition

Form addressing all other parcels at issue.)

The property identified above is ___real ___personal.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non

contiguous parcel.)

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

The property identified above is classified as _________________________

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Larson, TJ & RM Inc

City of Marquette

0510584

N/A

Commercial

Page 2

MTT Docket No. _________________ 

Page 2 of 4 

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

________uniformity of the property or properties’ assessment 

________the property or the properties’ exemption from ad valorem taxation 

under MCL ______ 

14.

The tax year(s) at issue are: _______________________________________

N/A

N/A

Marquette

461 S Lakeshore Blvd, Marquette, MI 49855

City of Marquette

461 S Lakeshore Blvd, Marquette, MI 49855

X

2026

Page 3

MTT Docket No. _________________ 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior 

tax year or years (attach additional page if necessary): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16. 

The values for the property identified above as established by Respondent’s 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value

Taxable Value 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value

Taxable Value 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

20. 

List the separate and specific facts upon which Petitioner relies to support the 

relief requested (attach additional page if necessary): 

N/A

2026

9,692,200

4,846,100

3,922,639

2026

6,000,000

3,000,000

3,000,000

2026

3,692,200

1,846,100

922,639

Petitioner requests the Tribunal reduce the assessed and state equalized values from 

4,846,100 to 3,000,000 and the taxable value from 3,922,639 to 3,000,000 and order 

a refund with interest and provided in the Tax Tribunal Act

Our initial review of the subject property indicates the assessment exceeds 50% of 

the true cash value.

Page 4

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

______________________________________________________________________ 

MTT Docket No. _________________ 

Page 4 of 4 

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: 

Email Address: _________________________________________________________ 

Mailing Address: 

Telephone Number: _____________________________________________________ 

Date: _________________________________________________________________ 

/s/ Steve Johnson

Steve Johnson

info@mitaxappeal.com

436 N Center St, Northville, MI 48167

248-392-4342

May 26, 2026

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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

Larson TJ & RM Inc

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

461 S Lakeshore Blvd

City or Town

Marquette

State

Michigan

ZIP Code

49855

Telephone Number

248-392-4342

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

info@mitaxappeal.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Steve

M.I.

Last Name

Johnson

Firm Name (if any)

Michigan Tax Appeal Services

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

436 N. Center Street

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

248-392-4342

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

info@mitaxappeal.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]

461 S Lakeshore Blvd

Marquette

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49855

Taxing Authority (City or Township)

City Of Marquette (MARQUETTE) 

County

Marquette

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:

0510584

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:

4846100

Current Taxable Value as established by the Board of Review:

3922639

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

6000000

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

3000000

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/ Steve Johnson

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686963438

Supporting Waiver Documents:

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ET_Notice_of_Docket_Number.2026-08-13_07-48-24.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

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

Larson TJ & RM Inc,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001457

City Of Marquette,

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 13, 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.