Record Finder / 26-001576-TT
Michigan
Linden Square Senior Care Re LLC Petitioner Vs. City Of Saline Respondent
- Petitioner
- Linden Square Senior Care Re LLC
- Respondent
- City Of Saline
Case overview
- Docket number
- 26-001576-TT
- Status
- Ready Schedule
- CaseType
- ET Property
- Division
- ET
- County
- Washtenaw
- 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 | 09/14/2026 | 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 | 08/20/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 08/19/2026 | 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 | 08/19/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/27/2026 | $600.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Answer to Petition - Linden Square.pdfRead complete document text →
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1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL LINDEN SQUARE SENIOR CARE RE LLC, Petitioner, v CITY OF SALINE, Respondent. MTT Docket No. 26-001576 _____________________________________________________________________________/ DOUGLAS J. FRYER DYKEMA GOSSETT PLLC Attorneys for Petitioner 39577 Woodward Ave., Suite 300 Bloomfield Hills, MI 48304 (248) 203-0700 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Saline, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent admits the allegations in Paragraph 1. 2. Respondent admits the allegations in Paragraph 2. 3. Respondent admits no parcels of personal property have been identified as under appeal.
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2 4. Respondent admits no parcels of personal property have been identified as under appeal. 5. Respondent admits no parcels of personal property have been identified as under appeal. 6. Respondent admits the allegations in Paragraph 6. 7. Respondent neither admits nor denies the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 8. Respondent neither admits nor denies the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 9. Respondent neither admits nor denies the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 10. Respondent admits the allegations in Paragraph 10. 11. Respondent admits the allegations in Paragraph 11. 12. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 12 and, therefore, leaves Petitioner to its proofs. 13. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 14. Respondent acknowledges Petitioner’s identification of the 2026 tax year as being at issue but denies any issue with the identified tax year. 15. Respondent admits only the 2026 tax year has been identified as under appeal. 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 2026 $16,522,800 $8,261,400 $8,261,400 17. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $16,522,800 $8,261,400 $8,261,400
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3 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $0 $0 $0 19. Respondent acknowledges the relief requested by Petitioner in Paragraph 19 but denies that Petitioner is entitled to said relief for the reasons set forth above. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 20. Respondent lacks knowledge or information sufficient to form a belief as to the truth of the allegations in Paragraph 20 and, therefore, leaves Petitioner to its proofs. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. WHEREFORE, Respondent, City of Saline, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. /s/Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: September 14, 2026 (248) 731-3089
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4 AFFIRMATIVE DEFENSES Respondent, City of Saline, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question. 6. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the respective assessments appearing on the roll, and also fails to
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EntireTribunalCaseISAnswer.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001576 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Saline (WASHTENAW) 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 Laura M.I. M Last Name Halahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302-2073 Telephone Number 2487313090 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) lhallahan@hallahanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Laura M. Hallahan /s/
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City of Saline ET-Proof-of-Service-Petition.pdfRead complete document text →
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ 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): 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 [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 LINDEN SQUARE SENIOR CARE RE LLC 26-001576 CITY OF SALINE DOUGLAS J. FRYER AUGUST 20, 2026 Daniel Currie, Director of Assessment, 100 N. Harris Street, Saline, MI 48176 Terri Royal, City Clerk, 100 N. Harris Street, Saline, MI 48176 Samuel C. Spang, Director, Washtenaw County Equalization Dept., 200 N. Main Street, Suite 210, Ann Arbor, MI 48104 Lawrence Kestenbaum, Washtenaw County Clerk, 200 N. Main Street, Suite 110, Ann Arbor, MI 48104 Darcy Berwick, Secretary, Saline Area Schools Board of Education, 7265 N. Ann Arbor Street, Saline, MI 48176 /s/ Douglas J. Fryer DOUGLAS J. FRYER
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001576 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: City of Saline ET-Proof-of-Service-Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Petition-Linden Square Senior Care RE LLC.pdfRead complete document text →
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v 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 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. 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.) 4. 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.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. 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 LINDEN SQUARE SENIOR CARE RE LLC CITY OF SALINE 18-13-36-110-023 X N/A N/A N/A 201 COMMERCIAL N/A
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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 WASHTENAW 650 WOODLAND DR. EAST SALINE, MI 48176 CITY OF SALINE ASSESSOR'S OFFICE 7366 N. LINCOLN AVE., SUITE 304 LINCOLNWOOD, IL 60712-1740 X X 2026
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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 $16,522,800 $8,261,400 $8,261,400 2026 $9,200,000 $4,600,000 $4,600,000 2026 $7,322,800 $3,661,400 $3,661,400 Petitioner requests that the Michigan Tax Tribunal enter its order determining the assessed and taxable value of the subject real property to be an amount less than $4,600,000 and requiring Respondent to correct its assessment roll in accordance with such determination and to refund to Petitioner any and all taxes paid in excess of such determination with interest, costs and fees. See attached.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ 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/ Douglas J. Fryer Douglas J. Fryer dfryer@dykema.com Dykema Gossett PLLC 39577 Woodward Ave., Suite 300 Bloomfield Hills, Michigan 48304 (248) 203-0700 May 27, 2026
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Linden Square Senior Care RE LLC v City of Saline 20. List the separate and specific facts upon which Petitioner relies to support the relief requested. The subject property is an assisted
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Linden Square Senior Care RE LLC Home Address (No., Street, P.O. Box or Rural Route) 7366 N. Lincoln Avenue Suite 304 City or Town Lincolnwood State Illinois ZIP Code 60712-1740 Telephone Number 248-203-0700 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dfryer@dykema.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Douglas M.I. J. Last Name Fryer Firm Name (if any) Dykema Gossett PLLC Address (No., Street, P.O. Box or Rural Route) 39577 Woodward Avenue Suite 300 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-203-0767 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dfryer@dykema.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] 650 Woodland Drive East Saline
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48176 Taxing Authority (City or Township) City Of Saline (WASHTENAW) County Washtenaw 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: 18-13-36-110-023 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: 8261400 Current Taxable Value as established by the Board of Review: 8261400 What do you believe is the fair market value (also known as True Cash Value)? 9200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4600000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 3661402 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/ Douglas J. Fryer Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787091242 Supporting Waiver Documents:
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ET_Notice_of_Docket_Number.2026-08-19_07-49-59.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Linden Square Senior Care RE LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001576 City Of Saline, 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 19, 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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Petition-Linden Square Senior Care RE LLC.pdfRead complete document text →
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v 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 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. 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.) 4. 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.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. 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 LINDEN SQUARE SENIOR CARE RE LLC CITY OF SALINE 18-13-36-110-023 X N/A N/A N/A 201 COMMERCIAL N/A
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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 WASHTENAW 650 WOODLAND DR. EAST SALINE, MI 48176 CITY OF SALINE ASSESSOR'S OFFICE 7366 N. LINCOLN AVE., SUITE 304 LINCOLNWOOD, IL 60712-1740 X X 2026
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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 $16,522,800 $8,261,400 $8,261,400 2026 $9,200,000 $4,600,000 $4,600,000 2026 $7,322,800 $3,661,400 $3,661,400 Petitioner requests that the Michigan Tax Tribunal enter its order determining the assessed and taxable value of the subject real property to be an amount less than $4,600,000 and requiring Respondent to correct its assessment roll in accordance with such determination and to refund to Petitioner any and all taxes paid in excess of such determination with interest, costs and fees. See attached.
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ 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/ Douglas J. Fryer Douglas J. Fryer dfryer@dykema.com Dykema Gossett PLLC 39577 Woodward Ave., Suite 300 Bloomfield Hills, Michigan 48304 (248) 203-0700 May 27, 2026
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Linden Square Senior Care RE LLC v City of Saline 20. List the separate and specific facts upon which Petitioner relies to support the relief requested. The subject property is an assisted
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EntireTribunalCaseISPetition.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 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 Linden Square Senior Care RE LLC Home Address (No., Street, P.O. Box or Rural Route) 7366 N. Lincoln Avenue Suite 304 City or Town Lincolnwood State Illinois ZIP Code 60712-1740 Telephone Number 248-203-0700 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dfryer@dykema.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Douglas M.I. J. Last Name Fryer Firm Name (if any) Dykema Gossett PLLC Address (No., Street, P.O. Box or Rural Route) 39577 Woodward Avenue Suite 300 City or Town Bloomfield Hills State Michigan ZIP Code 48304 Telephone Number 248-203-0767 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dfryer@dykema.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] 650 Woodland Drive East Saline
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48176 Taxing Authority (City or Township) City Of Saline (WASHTENAW) County Washtenaw 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: 18-13-36-110-023 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: 8261400 Current Taxable Value as established by the Board of Review: 8261400 What do you believe is the fair market value (also known as True Cash Value)? 9200000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 4600000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 3661402 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/ Douglas J. Fryer Payment Information Amount: 600 Success: True Message: "" Waiver Code: Transaction Number: 26052787091242 Supporting Waiver Documents:
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