Meijer Inc Petitioner Vs. Township Of Ogemaw Respondent

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 

Meijer Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-001227 

 

Ogemaw Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On September 16, 2026, the Tribunal entered an order placing Respondent in default 

for failure to file an answer to the petition. On September 30, 2026, Respondent filed an 

answer. Therefore, Respondent’s default shall be set aside. 

 

On September 30, 2026, the parties filed a Stipulation for Entry of Consent Judgment 

(stipulation). Having considered the file in this case, the Tribunal finds that the 

stipulation meets all filing and statutory requirements.1 As such, the Tribunal shall enter 

the stipulation. Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-001227 

Page 2 of 2 

 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) 

after July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

Entered: October 15, 2026 

 

 

 

By: /s/ Patricia L. Halm 

jc/plh 

 

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 

 

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 

Meijer Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-001227 

 

Ogemaw Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE RESPONDENT’S DEFAULT 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

On September 16, 2026, the Tribunal entered an order placing Respondent in default 

for failure to file an answer to the petition. On September 30, 2026, Respondent filed an 

answer. Therefore, Respondent’s default shall be set aside. 

 

On September 30, 2026, the parties filed a Stipulation for Entry of Consent Judgment 

(stipulation). Having considered the file in this case, the Tribunal finds that the 

stipulation meets all filing and statutory requirements.1 As such, the Tribunal shall enter 

the stipulation. Therefore, 

 

IT IS ORDERED that Respondent’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment 

including all attachments, terms and conditions is GRANTED and ADOPTED, unless 

otherwise indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 26-001227 

Page 2 of 2 

 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%, and (x) 

after July 1, 2026, through December 31, 2026, at a rate of 7.85%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

Entered: October 15, 2026 

 

 

 

By: /s/ Patricia L. Halm 

jc/plh 

 

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

RECEIVED 

0. 

n 

P, 

SEP 30 208 

AOS 

5 er 

TRIBUNAL 

! 

: 

MICHIGAN TAX 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Meijer INC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No, 26-001227 

Qgemaw Township 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X__Admit ___ Deny. 

If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

(if more than one parcel is at issue, attach a completed Multiple Parcel Answer 

Form addressing all other parcels at issue.) 

2. 

X__Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Pefitionis ____real ___ personal. 

3. 

X 

Admit __ Deny. 

If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

4. 

X__Admit ___ Deny. 

If denied, identify the parce! or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

5. 

X_ Admit __ Deny. 

a. 

If denied, state when the personal property statements were filed, if at all: 

b. 

On what date did the March Board of Review commence: 

6. 

X Admit ___Deny. 

If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue:

Page 2

MTT Docket No, _26-001227 

Page 2 of 4 

7. 

8. 

10. 

11. 

12, 

13. 

X_Admit __ Deny. 

If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

Admit 

Deny X__ 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

Admit 

Deny 

Neither Admit Nor Deny, 

If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

—_ Admit __ Deny. 

If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

—_ Admit __ Deny. 

If denied, what is the applicable local governmental unit: 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

If the property's taxable value Is at issue, was there an addition or loss for

Page 3

MTT Docket No, 26-001227 

Page 3 of 4 

14, 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

15. 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age 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 

2026 

$14,570,000 

"$7,285,000 

$6,260,648 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$8,600,000 

$4,300,000 

$4,300,000 

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* 

*The Parties have executed a Stipulation for Consent Judgment and there are no

Page 4

MTT Docket No. _26-001227 

Page 4 of 4 

19. 

Admit 

Deny 

Neither Admit Nor Deny. 

[f denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

20. 

Admit 

Deny 

Neither Admit Nor Deny. 

If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

age if necessary): 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

attach additional page if necessary): 

22. 

List affirmative defenses and the separate and specific facts upon which 

Respondent relies in support of those affirmative defenses (attach additional 

age if necessary): 

Sign 176 of Respondents Authorized Representative or, if none, Respondent: 

[A 

Cc 

va Name of Respondent's Authorized Representative or, if none, Respondent; 

Zachary A VanWormer 

Email Address: Zvanwormerassessing@gmail.com 

Mailing Address: 

10087 Fisher Lake Rd, St Helen, MI 48656

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Page 1

RECEVED y \ 

SEP 30 2026 

MICHIGAN TAX TRIEUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Meljer Inc 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 026-001227 

Ogemaw Township 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

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

Zachary VanWormer 

states that on 9/269/2026 

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): 

Zachary VanWormer 1149 Eagle Dr St Helen Mi 

2. 

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

Tracy Turner 1990 S Gray Rd West Branch Ml 48661 

3. 

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

Randy Booth 806 W Houghton ave #105 

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

Breck Gildner 806 W Houghton Ave #101 

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

Debrah Abraham960 S-M33 West Branch MI $8656 

6. State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan

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Page 1

77195105.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

 

Meijer, Inc., 

 

 

Petitioner, 

 

v 

MTT Docket No. 26-001227 

 

Ogemaw Twp., 

 

 

Respondent. 

_____________________________/ 

 

Stipulation for Entry of Consent Judgment 

 

1. 

The parcel is located in Ogemaw County. 

 

2. 

The case is pending in the X Entire Tribunal OR __ Small Claims Division. 

 

3. 

Property Parcel No: 65-011-026-004-60. 

 

4. 

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 

$14,570,000 

$7,285,000 

$6,260,648 

 

5. 

The values for the property identified above as stipulated by the parties for settlement 

purposes are: 

 

Tax 

Year 

True Cash 

Value 

State Equalized 

Value 

Taxable 

Value 

2026 

$8,600,000 

$4,300,000 

$4,300,000 

 

6. 

If stipulation addresses tax years other than the tax year originally appealed or tax years 

added through motions to amend that have been granted by the Tribunal, list the separate 

facts upon which the parties rely to invoke the Tribunal’s authority over those tax year or 

years (attach additional page if necessary): 

 

7. 

List separately any special terms or conditions being proposed by the parties that would 

affect the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc.:

Page 2

2 

77195105.1 

IT IS FURTHER ORDERED AND ADJUDGED that refunds shall be 

made payable jointly to Petitioner named herein and its counsel, 

Honigman LLP, and sent to Stewart L. Mandell, Honigman LLP, 2290 

First 

National 

Building, 

660 

Woodward, 

Detroit, 

MI 

48226. Calculations of the refund amount shall also be sent to Petitioner’s 

counsel at the same address. 

 

All interest due hereunder is waived if all refunds otherwise due are 

paid within 60 days of the consent judgment’s entry, otherwise interest 

shall be paid as provided in the Tax Tribunal Act, including MCL 

205.737. 

 

 

Honigman LLP 

Ogemaw Township 

Attorneys for Petitioner 

Representative for Respondent 

 

 

By: __/s/ Daniel L. Stanley_______ 

 

By: __/s/ Zachary A. VanWormer____ 

Daniel L. Stanley (P57052) 

222 North Washington Square, Suite 400 

Lansing, MI 48933-1800 

(517) 377-0714 

dstanley@honigman.com 

Zachary A. VanWormer 

10087 Fisher Lake Rd. 

St. Helen, MI 48656 

(989) 965-4361 

zvanwormerassessing@gmail.com 

 

Dated: September 30, 2026 

 

Dated: September 30, 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

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: 26-001227

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

Party Filing Document 

Joint

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stip for CJ - Meijer Ogemaw Twp. (26-001227)

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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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

Meijer Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001227

Township Of Ogemaw,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.1 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 16, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-001227

Page 2 of 2

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

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

Meijer Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001227

Township Of Ogemaw,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.2 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By: /s/ Patricia L. Halm

Entered: September 16, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through

Page 4

MT

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Page 1

RECELVEY 

PES ELNGS 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT 

OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Meijer, Inc., 

Petitioner, 

Vv. 

MTT Docket No. 

__~ 

[Parcel No(s). 011-026-004-60] 

Ogemaw Twp., 

Respondent. 

PROOF OF SERVICE 

Lisa Joseph states that she is employed by HONIGMAN LLP, attorneys for Petitioner, and 

— 

that on 

eS 

/ 2/2 A , she did serve a copy of Petitioner's Petition, with docket number, upon 

the parties named on the attached list. 

Pe s/ ra Dear 2 by 

Lisa J oseph

Page 2

pA 

Ll BY 

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

CLERK 

OGEMAW TWP. 

4428 BREWER ROAD 

WEST BRANCH, MI 48661-9625 

ASSESSOR 

OGEMAW TWP. 

4428 BREWER ROAD 

WEST BRANCH, MI 48661-9625 

AND BY FIRST-CLASS UNITED STATES MAIL: 

CLERK 

OGEMAW COUNTY 

806 W. HOUGHTON AVENUE 

WEST BRANCH, MI 48661-1278 

DIRECTOR OF EQUALIZATION 

OGEMAW COUNTY 

806 W. HOUGHTON AVENUE 

WEST BRANCH, MI 48661-1278 

SECRETARY OF SCHOOL BOARD 

WEST BRANCH-ROSE CITY AREA SCHOOLS 

960 S. M-33, P.O. BOX 308 

WEST BRANCH, MI 48661-0308 

STATE TREASURER 

MICHIGAN DEPARTMENT OF TREASURY 

TREASURY BUILDING 

430 W. ALLEGAN ST. 

LANSING, MI 48922 

26-0031

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Page 1

26-0031 

75659305.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Meijer, Inc., 

Petitioner, 

v. 

MTT Docket No. _______________ 

[Parcel No(s). 011-026-004-60] 

Ogemaw Twp., 

Respondent. 

_________________________/ 

PETITION 

Meijer, Inc. (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 2929 Walker Ave., NW, Grand Rapids, MI 

49544-9428. Petitioner is a party in interest with respect to property taxes on tax parcel no(s). 

011-026-004-60 ("Petitioner's Property"), also known as Store No. 326 at 3691 W. M-55 located 

in Ogemaw County, Michigan. If this petition includes more than one (1) real property tax parcel, 

the tax parcels are contiguous. 

2. 

Respondent, Ogemaw Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$6,260,648 and assessed Petitioner's Property at $7,285,000, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4. 

Petitioner's Property is classified as Commercial Real. Petitioner's Property is 

presently used or available for use for retail purposes. Petitioner believes that Petitioner's Property 

was originally designed to be used for retail purposes.

Page 2

2 

75659305.1 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a 

board of review protest was filed in March, 2026. 

8. 

The 2026 assessment, including state equalized value and taxable value, imposed 

on Petitioner's 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, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection and due process of law.

Page 3

3 

75659305.1 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2026 

taxable value of Petitioner's Property from $6,260,648 to $2,400,000, and reducing the 2026 

assessed and state equalized value of Petitioner's Property from $7,285,000 to $2,400,000, and 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs. 

Dated: ____________________ 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Daniel L. Stanley (P57052) 

222 North Washington Square 

Suite 400 

Lansing, MI 48933-1800 

(517) 377-0714 

dstanley@honigman.com 

/s/ Daniel L. Stanley

May 21, 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

Meijer, Inc.

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

2929 Walker Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49544

Telephone Number

5173770714

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

dstanley@honigman.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Daniel

M.I.

Last Name

Stanley

Firm Name (if any)

Honigman LLP

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

222 N. Washington Sq

Suite 400

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

517-337-0714

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

DStanley@Honigman.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]

3691 W M-55

Ogemaw Twp

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48661

Taxing Authority (City or Township)

Township Of Ogemaw (OGEMAW) 

County

Ogemaw

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:

011-026-004-60

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:

7285000

Current Taxable Value as established by the Board of Review:

6260648

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

4800000

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

2400000

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/ Daniel L. Stanley

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052186428993

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.

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

Meijer Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001227

Township Of Ogemaw, 

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: July 29, 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

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

26-0031 

75659305.1 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Meijer, Inc., 

Petitioner, 

v. 

MTT Docket No. _______________ 

[Parcel No(s). 011-026-004-60] 

Ogemaw Twp., 

Respondent. 

_________________________/ 

PETITION 

Meijer, Inc. (“Petitioner”), through its attorneys, HONIGMAN LLP, says: 

1. 

Petitioner's principal office address is 2929 Walker Ave., NW, Grand Rapids, MI 

49544-9428. Petitioner is a party in interest with respect to property taxes on tax parcel no(s). 

011-026-004-60 ("Petitioner's Property"), also known as Store No. 326 at 3691 W. M-55 located 

in Ogemaw County, Michigan. If this petition includes more than one (1) real property tax parcel, 

the tax parcels are contiguous. 

2. 

Respondent, Ogemaw Twp., assesses and collects property taxes on Petitioner's 

Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's Property to be 

$6,260,648 and assessed Petitioner's Property at $7,285,000, which will result in a state equalized 

value in the same amount based upon the tentative equalization factor. 

4. 

Petitioner's Property is classified as Commercial Real. Petitioner's Property is 

presently used or available for use for retail purposes. Petitioner believes that Petitioner's Property 

was originally designed to be used for retail purposes.

Page 2

2 

75659305.1 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, (c) taxable 

value and (d) uniformity. 

6. 

At this time, Petitioner believes, as it relates to taxable value, that there is a dispute 

relative to the value of a loss. 

7. 

If P.A. 174 of 2006 requires a board of review protest for Petitioner’s Property, a 

board of review protest was filed in March, 2026. 

8. 

The 2026 assessment, including state equalized value and taxable value, imposed 

on Petitioner's 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, including state equalized value and/or taxable value, 

exceeds the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized value and/or taxable value, are at 

higher percentages of true cash value than permissible under the Michigan Constitution and 

applicable statutes; 

(c) 

The assessment, including taxable value and/or state equalized value, are 

based upon an erroneous determination of the true cash value of that portion of Petitioner's 

Property that is taxable under Michigan law, and are based upon the application of wrong 

principles; and, 

(d) 

The assessment, including state equalized value and/or taxable value, and 

the mode of assessment adopted by Respondent, discriminate against Petitioner and deny 

Petitioner its constitutional rights to uniformity, equal protection and due process of law.

Page 3

3 

75659305.1 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order reducing the 2026 

taxable value of Petitioner's Property from $6,260,648 to $2,400,000, and reducing the 2026 

assessed and state equalized value of Petitioner's Property from $7,285,000 to $2,400,000, and 

requiring Respondent to pay Petitioner the refunds attributable to such reductions, plus interest 

and costs. 

Dated: ____________________ 

Respectfully submitted, 

HONIGMAN LLP 

Attorneys for Petitioner 

By: _______________________________________ 

Daniel L. Stanley (P57052) 

222 North Washington Square 

Suite 400 

Lansing, MI 48933-1800 

(517) 377-0714 

dstanley@honigman.com 

/s/ Daniel L. Stanley

May 21, 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

Meijer, Inc.

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

2929 Walker Avenue NW

City or Town

Grand Rapids

State

Michigan

ZIP Code

49544

Telephone Number

5173770714

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

dstanley@honigman.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Daniel

M.I.

Last Name

Stanley

Firm Name (if any)

Honigman LLP

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

222 N. Washington Sq

Suite 400

City or Town

Lansing

State

Michigan

ZIP Code

48933

Telephone Number

517-337-0714

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

DStanley@Honigman.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]

3691 W M-55

Ogemaw Twp

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48661

Taxing Authority (City or Township)

Township Of Ogemaw (OGEMAW) 

County

Ogemaw

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:

011-026-004-60

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:

7285000

Current Taxable Value as established by the Board of Review:

6260648

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

4800000

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

2400000

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/ Daniel L. Stanley

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052186428993

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.