Mill Pond Limited Dividend Housing Association LLC Petitioner Vs. City Of Fenton 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

Mill Pond Limited Dividend Housing Association LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001088

City Of Fenton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 4, 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

Page 2

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

Mill Pond Limited Dividend Housing Association LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001088

City Of Fenton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 4, 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

Page 3

Timothy S Washburn

Timothy S Washburn PC

3476 Eastman Drive

Flushing , MI 48433

Page 4

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

Mill Pond Limited Dividend Housing Association LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-001088

City Of Fenton,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 4, 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

Page 5

Ross K Bower II

Fahey Schultz Burzych Rhodes PLC

4151 Okemos Road

Okemos , MI 48864

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 

DEPARTMENT 

OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MILL POND LIMITED DIVIDEND HOUSING 

ASSOCIATION LLC, 

a Michigan limited liability company, 

Petitioner, 

MTT Docket No. Fe — 

v 

CITY OF FENTON, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Petitioner, 

MILL. POND LIMITED DIVIDEND HOUSING ASSOCIATION LLC, 

through its attorneys, TIMOTHY S. WASHBURN, P.C., petitions this Tribunal as follows: 

1. 

Petitioner is a Michigan limited liability company, the Registered Office Address of which 

is 3476 Eastman Drive, Flushing, Michigan 48433. 

2 

Petitioner is a limited dividend housing association. 

3. 

Petitioner owns the real property commonly known as 201 E. Elizabeth Street, Fenton, 

Michigan 48430, that being City of Fenton Property Identification Number 53-36-506-203 (the 

te Property”).

Page 2

4. 

Respondent, CITY OF FENTON, assesses the value of the Property and levies and collects 

the property taxes on the Property. 

S. 

Respondent, CITY OF 

FENTON, declares what it believes to be the property classification 

for the Property as well as any exemptions it believes apply to the Property. 

6. 

The Property is classified as “Commercial 2017, real property. 

7 

The Property is presently used as a multi-family residential apartment complex. 

8. 

The Property is located in Genesee County within the school districts of the Fenton Area 

Public Schools and Genesee County Intermediate School District. 

9. 

The Property is subject to a governmental regulatory agreement restricting the income and 

rents for the property at least through December 31, 2041, being that low-income housing tax 

credit (“LIHTC”) Regulatory Agreement dated December 2, 1997, and recorded in Liber 3668, 

Page 950, Genesee County Records (the “Regulatory Agreement”). Please sce Exhibit A attached 

hereto. 

10. 

The restrictions contained in the Regulatory Agreement render the Property “assisted” 

pursuant to state and federal law and the applicable Michigan State Housing Development 

Authority (“MSHDA™) 

guidelines. 

See 

the MSHDA Memorandum dated March 21, 

2025, 

attached hereto as Exhibit B.

Page 3

11. 

As 

a qualifying limited dividend housing association owning 

an assisted property, 

Petitioner and the Property qualify for an exemption from ad valorem property taxes and should 

not be included on the ad valorem tax roll. 

12. 

MSHDA makes the determination if the Property and Petitioner qualify as “assisted”. See 

Chelsea Health & Wellness Found. v. Twp. of Scio. 

2017 Mich. App. 1569, 

Michigan Baptist 

Homes & Development Co. v. Ann Arbor. 396 Mich. 660. 

13. 

MSHDA has determined that the Property and Petitioner are exempt from ad valorem taxes 

and provided notice to Respondent of its determination. See the acknowledgement of Notification 

of Exemption to local assessor signed by Respondent’s assessor Tonya Lall attached hereto as 

Exhibit C. 

14. 

The Michigan Court of Appeals has clearly set forth that the focus of MCL 125.1415a is 

on the use and regulatory status of the property, not on procedural or administrative factors such 

as the timing of filings or approval completion. City of Grand Rapids v. Brookstone Capital, LLC 

334 Mich. App. 452. 

15. 

At all relevant times the use and regulatory status of the Property have qualified the 

Property as assisted.

Page 4

16. 

The sale of an assisted property does not change the assisted status of that property or uncap 

the property taxes on that Property. 

17. 

Despite the Property and Petitioner qualifying as assisted, as confirmed by MSHDA and 

acknowledged by Respondent’s assessor, Respondent has wrongfully placed the Property on the 

ad valorem tax roll. 

18. 

Respondent has assessed the Property as follows: 

B 

2025 

2026 

SEV 

$0.00 

$2,129,900 

TAXABLE VALUE 

| $0.00 

$2,129,900 

19. 

Petitioner disputes Respondent’s attempted termination of its tax-exempt status. 

20. 

Petitioner disputes the proposed 2026 SEV and TAXABLE VALUE and believes both 

should be $0.00. 

21. 

Petitioner spent 

a great deal 

of time attempting 

to resolve this matter with several 

representatives of respondent, including its attorney, but did not appear before the March local 

Board of Review to appeal the tax-exempt status of the

Page 5

23.

Page 6

EXHIB

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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

Mill Pond Limited Dividend Housing Association LLC

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

3476 Eastman Drive

City or Town

Flushing

State

Michigan

ZIP Code

48433

Telephone Number

5864390620

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

mgebhardt@chargermi.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Timothy

M.I.

S

Last Name

Washburn

Firm Name (if any)

Timothy S Washburn PC

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

3476 Eastman Drive

City or Town

Flushing

State

Michigan

ZIP Code

48433

Telephone Number

5864390620

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

timw@tswlaw.us

 

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]

201 E Elizabeth St

Fenton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48430

Taxing Authority (City or Township)

City Of Fenton (GENESEE) 

County

Genesee

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Uncapping of Taxable Value

Other (please explain)

If “Other”, please explain:

Removal of tax-exempt status and adding the property to the tax roll

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

5336506203

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:

2129900

Current Taxable Value as established by the Board of Review:

2129900

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

4259800

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

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

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/ Timothy S Washburn

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051885994728

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Mill Pond Limited Dividend Housing Association LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001088

City Of Fenton, 

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: June 4, 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

Page 2

Timothy S Washburn

Timothy S Washburn PC

3476 Eastman Drive

Flushing , MI 48433

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILL 

POND 

LIMITED 

DIVIDEND 

HOUSING ASSOCIATION LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF FENTON, 

 

 

Respondent. 

MTT DOCKET No. 26-001088 

 

PARCEL NO. 53-36-506-203 

 

 

______________________________________/ 

 

Timothy S. Washburn (P64850) 

Timothy S. Washburn P.C. 

Attorney for Petitioner 

3476 Eastman Drive 

Flushing, MI 48433 

(586) 439-0620 

timw@tswlaw.us 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on June 3, 2026 she served a copy of Joint Motion to Withdraw 

Appeal and this Proof of Service, upon the following via electronic mail: 

 

 

Timothy S. Washburn 

Timothy S. Washburn P.C. 

3476 Eastman Drive 

Flushing, MI 48433 

timw@tswlaw.us 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

STATE OF MICHIGAN

 

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

JOINT MOTION TO WITHDRAW APPEAL 

 

1. Petitioner wishes to withdraw its appeal in the above-captioned docket. 

 

2. Good cause exists to grant withdrawal because: 

 

 

 

 

 

 

 

3. Respondent has no objection to Petitioner’s request to withdraw the appeal. 

 

4. The parties ask this Tribunal to grant Petitioner’s request to withdraw the appeal and 

dismiss the above-captioned docket. 

 

 

_____________________________________ 

___________________________________ 

Petitioner/Representative (sign here) 

 

 

Date 

 

_____________________________________ 

[Print/type name of person signing] 

 

 

_________________________________________ 

___________________________________ 

Respondent/Representative (sign here) 

 

Date 

 

_________________________________________ 

[Print/type name of person signing] 

 

Mill Pond Limited Dividend Housing Association LLC

26-001088

City of Fenton

Petitioner's requested relief (PILOT exemption) is already reflected on the tax rolls. See 

attached form L-4400. 

/s/ Timothy S. Washburn

June 3, 2026

Timothy S. Washburn (P64850)

/s/ Ross K. Bower

June 3, 2026

Ross K. Bower II (P70574)

Page 2

ARCHIVED

The change in taxable value will increase/decrease your tax bill

for the year by approximately:

No

Yes

 5. WAS THERE A TRANSFER OF OWNERSHIP IN THAT RESULTED IN A TAXABLE VALUE UNCAPPING?

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

X

 6. Assessor Change Reason(s):

Exempt As "Disabled Veteran or Surviving

Spouse":

Commercial

X

Yes

No

SCHOOL DISTRICT CODE:

LEGAL DESCRIPTION:

Email Address:

Telephone Number:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev. 10-25)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

The 2026 Inflation rate Multiplier is: 1.027

1. TAXABLE VALUE:

FENTON, MI 48430

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

0

0

0

PROPERTY ADDRESS:

No

X

Yes

EXEMPTIONS

FLUSHING MI 48433

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM ASSESSOR-TONYA LALL

CITY OF FENTON

301 S. LEROY ST

FENTON, MI 48430

53-36-506-203

MILLPOND LDHA, LLC

201 E ELIZABETH ST

3476 EASTMAN DRIVE

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2025

2026

0

0

0

2. ASSESSED VALUE:

0

0

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

0

2025

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

2026 CITY OF FENTON MARCH BOARD OF REVIEW WILL BE HELD AT FENTON CITY HALL CONFERENCE ROOM 301 S.

LEROY STREET, FENTON, MI 48430 AT THE FOLLOWING DATES AND TIMES- TUESDAY, MARCH 3, 2026 ORGANIZATIONAL

MEETING 10:00 AM; MONDAY, MARCH 9, 2026 9:00 AM TO 3:00 PM; THURSDAY, MARCH 12, 2026, 3:00 PM TO 9:00 PM.

PLEASE CALL THE ASSESSORS OFFICE AT 810-629-2261 TO SCHEDULE AN APPOINTMENT. PROPERTY OWNERS MAY

APPEAL IN WRITING TO THE BOARD OF REVIEW. WRITTEN APPEALS MUST BE RECEIVED NO LATER THAN 3 PM,

THURSDAY, MARCH 12TH, AND MUST INCLUDE FORM L-4035 FOUND ON THE CITY'S WEBPAGE.

IT IS HIGHLY RECOMMENDED THAT YOU PROVIDE EVIDENCE FOR YOUR APPEAL. PROVIDING PHOTOS, APPRAISALS, OR

REAL ESTATE COMPARABLES CAN HELP THE BOARD OF REVIEW IN THEIR DECISION MAKING PROCESS.

Market

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Page 1

1 of 1

Docket #: 26-001088

Party Filing Document

Party Filing Document: 

 Joint

 Joint

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILL 

POND 

LIMITED 

DIVIDEND 

HOUSING ASSOCIATION LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF FENTON, 

 

 

Respondent. 

MTT DOCKET No. 26-001088 

 

PARCEL NO. 53-36-506-203 

 

 

______________________________________/ 

 

Timothy S. Washburn (P64850) 

Timothy S. Washburn P.C. 

Attorney for Petitioner 

3476 Eastman Drive 

Flushing, MI 48433 

(586) 439-0620 

timw@tswlaw.us 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

PROOF OF SERVICE 

Jamy A. Staffeld states that on May 21, 2026 she served a copy of Appearance and this 

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

 

 

Timothy S. Washburn 

Timothy S. Washburn P.C. 

3476 Eastman Drive 

Flushing, MI 48433 

 

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

 

belief. 

/s/ Jamy A Staffeld 

 

Jamy A. Staffeld

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

MILL 

POND 

LIMITED 

DIVIDEND 

HOUSING ASSOCIATION LLC, 

 

 

Petitioner, 

 

v 

 

CITY OF FENTON, 

 

 

Respondent. 

MTT DOCKET No. 26-001088 

 

PARCEL NO. 53-36-506-203 

 

 

______________________________________/ 

 

Timothy S. Washburn (P64850) 

Timothy S. Washburn P.C. 

Attorney for Petitioner 

3476 Eastman Drive 

Flushing, MI 48433 

(586) 439-0620 

timw@tswlaw.us 

 

Ross K. Bower II (P70574) 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

4151 Okemos Road 

Okemos, Michigan 48864 

(517) 381-0100 

Rbower@fsbrlaw.com 

 

______________________________________/ 

 

APPEARANCE 

 

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

of Respondent, City of Fenton, in the above-entitled matter. 

 

 

 

 

 

Dated: May 21, 2026 

Respectfully submitted, 

 

Fahey Schultz Burzych Rhodes PLC 

Attorneys for Respondent 

 

 

By: __________________________________ 

 Ross K. Bower II (P70574) 

 4151 Okemos Road 

 Okemos, MI 48864 

 (517) 381-0100

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Page 1

1 of 1

Docket #: 26-001088

Party Filing Document

Party Filing Document: 

 Respondent

 Respondent

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT 

OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MILL POND LIMITED DIVIDEND HOUSING 

ASSOCIATION LLC, 

a Michigan limited liability company, 

Petitioner, 

MTT Docket No. 26-001088 

v 

CITY OF FENTON, 

Respondent. 

PROOF OF SERVICE 

TIMOTHY S. WASHBURN, being duly sworn, deposes and says that on May 18, 2026, he served 

a copy of the ENTIRE TRIBUNAL PROPERTY TAX PETITION (with attachments) relative to 

the above-captioned matter upon: 

1, 

TONYA LALL, Assessor 

City of Fenton 

301 S. Leroy St. 

Fenton, MI 48430 

2. 

JENNIFER KIENAST, Clerk 

City of Fenton 

301 S. Leroy St. 

Fenton, MI 48430 

via Certified Mail, Return Receipt Requested with proper postage affixed thereto, and 

3. 

RENEE JUHL, Secretary 

Board of Education, Fenton Area Public Schools 

3100 Owen Rd. 

Fenton, MI 48430 

4. 

JANIS D. BUGBEE, Secretary 

Genesee Intermediate School District 

2413 West Maple Ave. 

Flint, MI 48507

Page 2

5. 

MELLISSA K. HAYDUK, Director 

Genesee County Equalization Department 

324 S. Saginaw St., Suite 8B 

Flint, MI 48502 

6. 

DOMONIQUE D. CLEMONS, Clerk 

Genesee County 

324 S. Saginaw St., 

Flint, MI 48502 

7 

RACHEL EUBANKS, Treasurer 

State of Michigan 

Michigan Department of Treasury 

Lansing, MI 48922 

via First Class Mail with proper postage affixed thereto. 

Dated: May 18, 2026 

a) 

ra 

TimothyS. Washburn (P64850) 

Attorney for Petitioner 

Timothy S. Washburn P.C. 

3476 Eastman Dr. 

Flushing, MI 48433 

Phone: (586) 439-0620

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Page 1

1 of 1

Docket #: 26-001088

Party Filing Document

Party Filing Document: 

 Petitioner

 Petitioner

 

 

If 'other', Identify: 

File

Document Type: 

 

 

fuFile:

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Page 1

STATE OF MICHIGAN 

DEPARTMENT 

OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

MILL POND LIMITED DIVIDEND HOUSING 

ASSOCIATION LLC, 

a Michigan limited liability company, 

Petitioner, 

MTT Docket No. Fe — 

v 

CITY OF FENTON, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Petitioner, 

MILL. POND LIMITED DIVIDEND HOUSING ASSOCIATION LLC, 

through its attorneys, TIMOTHY S. WASHBURN, P.C., petitions this Tribunal as follows: 

1. 

Petitioner is a Michigan limited liability company, the Registered Office Address of which 

is 3476 Eastman Drive, Flushing, Michigan 48433. 

2 

Petitioner is a limited dividend housing association. 

3. 

Petitioner owns the real property commonly known as 201 E. Elizabeth Street, Fenton, 

Michigan 48430, that being City of Fenton Property Identification Number 53-36-506-203 (the 

te Property”).

Page 2

4. 

Respondent, CITY OF FENTON, assesses the value of the Property and levies and collects 

the property taxes on the Property. 

S. 

Respondent, CITY OF 

FENTON, declares what it believes to be the property classification 

for the Property as well as any exemptions it believes apply to the Property. 

6. 

The Property is classified as “Commercial 2017, real property. 

7 

The Property is presently used as a multi-family residential apartment complex. 

8. 

The Property is located in Genesee County within the school districts of the Fenton Area 

Public Schools and Genesee County Intermediate School District. 

9. 

The Property is subject to a governmental regulatory agreement restricting the income and 

rents for the property at least through December 31, 2041, being that low-income housing tax 

credit (“LIHTC”) Regulatory Agreement dated December 2, 1997, and recorded in Liber 3668, 

Page 950, Genesee County Records (the “Regulatory Agreement”). Please sce Exhibit A attached 

hereto. 

10. 

The restrictions contained in the Regulatory Agreement render the Property “assisted” 

pursuant to state and federal law and the applicable Michigan State Housing Development 

Authority (“MSHDA™) 

guidelines. 

See 

the MSHDA Memorandum dated March 21, 

2025, 

attached hereto as Exhibit B.

Page 3

11. 

As 

a qualifying limited dividend housing association owning 

an assisted property, 

Petitioner and the Property qualify for an exemption from ad valorem property taxes and should 

not be included on the ad valorem tax roll. 

12. 

MSHDA makes the determination if the Property and Petitioner qualify as “assisted”. See 

Chelsea Health & Wellness Found. v. Twp. of Scio. 

2017 Mich. App. 1569, 

Michigan Baptist 

Homes & Development Co. v. Ann Arbor. 396 Mich. 660. 

13. 

MSHDA has determined that the Property and Petitioner are exempt from ad valorem taxes 

and provided notice to Respondent of its determination. See the acknowledgement of Notification 

of Exemption to local assessor signed by Respondent’s assessor Tonya Lall attached hereto as 

Exhibit C. 

14. 

The Michigan Court of Appeals has clearly set forth that the focus of MCL 125.1415a is 

on the use and regulatory status of the property, not on procedural or administrative factors such 

as the timing of filings or approval completion. City of Grand Rapids v. Brookstone Capital, LLC 

334 Mich. App. 452. 

15. 

At all relevant times the use and regulatory status of the Property have qualified the 

Property as assisted.

Page 4

16. 

The sale of an assisted property does not change the assisted status of that property or uncap 

the property taxes on that Property. 

17. 

Despite the Property and Petitioner qualifying as assisted, as confirmed by MSHDA and 

acknowledged by Respondent’s assessor, Respondent has wrongfully placed the Property on the 

ad valorem tax roll. 

18. 

Respondent has assessed the Property as follows: 

B 

2025 

2026 

SEV 

$0.00 

$2,129,900 

TAXABLE VALUE 

| $0.00 

$2,129,900 

19. 

Petitioner disputes Respondent’s attempted termination of its tax-exempt status. 

20. 

Petitioner disputes the proposed 2026 SEV and TAXABLE VALUE and believes both 

should be $0.00. 

21. 

Petitioner spent 

a great deal 

of time attempting 

to resolve this matter with several 

representatives of respondent, including its attorney, but did not appear before the March local 

Board of Review to appeal the tax-exempt status of the

Page 5

23.

Page 6

EXHIB

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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

Mill Pond Limited Dividend Housing Association LLC

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

3476 Eastman Drive

City or Town

Flushing

State

Michigan

ZIP Code

48433

Telephone Number

5864390620

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

mgebhardt@chargermi.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Timothy

M.I.

S

Last Name

Washburn

Firm Name (if any)

Timothy S Washburn PC

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

3476 Eastman Drive

City or Town

Flushing

State

Michigan

ZIP Code

48433

Telephone Number

5864390620

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

timw@tswlaw.us

 

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]

201 E Elizabeth St

Fenton

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48430

Taxing Authority (City or Township)

City Of Fenton (GENESEE) 

County

Genesee

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Uncapping of Taxable Value

Other (please explain)

If “Other”, please explain:

Removal of tax-exempt status and adding the property to the tax roll

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

5336506203

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:

2129900

Current Taxable Value as established by the Board of Review:

2129900

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

4259800

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

0

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

0

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

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/ Timothy S Washburn

Payment Information

Amount: 600

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051885994728

Supporting Waiver Documents:

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