Michigan

Miller Linden Realty Group LLC Petitioner Vs. Township Of Flint Respondent

Petitioner: Miller Linden Realty Group LLC
Respondent: Township Of Flint

Case overview

Docket number: 26-002612-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Genesee
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Prehearing General Call	Not recorded	Not recorded	10/01/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	08/03/2026	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	07/18/2026	Not recorded	Download
3	Petition has been verified	PET	1	07/11/2026	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/11/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/13/2026	$400.00	Download

Documents

Prehearing_General_Call.2026-10-01_08-58-34.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER

OF PROCEDURE

Miller Linden Realty Group LLC,

Petitioner,

Township of Flint,

Respondent.

MTT Docket No. 26-002612

Please be advised that 26-002612 has been placed on a two-week Prehearing General

Call commencing September 01, 2027. Unless ordered otherwise, parties will be

notified at least 28 days before they are scheduled to appear. Scheduling will not

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no

valuation disclosure is required by the dates indicated herein. A “valuation disclosure”

is defined as documentary or other tangible evidence in a property tax proceeding that a

party relies upon in support of the party’s contention as to the true cash value of the

subject property or any portion thereof and contains the party’s value conclusion and

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are

public records and will appear for public viewing on the Tribunal’s Tax Docket

Lookup. If a user wishes to file a document for consideration by the Tribunal and

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents

covered by the order will not be published. Documents filed prior to the issuance of a

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or

redacting personal identifying information (PII) from all documents filed with or offered to

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not

responsible for or required to review, redact, or screen documents at the time of filing

for PII whether filed electronically or on paper. A party, representative, or interested

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII

contained in a previously filed document by submitting a Request for Redactions. The

Request for Redactions form is available on the Entire Tribunal and Small Claims pages

of the Tribunal’s website.

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s

website for more information.

Page 2

MTT Docket No. 26-002612

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties

in writing within 21 days of entry of this order that no valuation disclosure is being

filed. The notice shall indicate the reason or reasons why no valuation disclosure

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures

by May 5, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by May 5, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

May 5, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

September 1, 2027, which means all discovery has been requested, all Motions to

Compel have been filed, and all requested or ordered discovery has been exchanged

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain

prehearing conference during the time frame indicated it may be scheduled for a date

certain prehearing conference at any time subsequent to the completion date for this

Prehearing General Call. Parties will, however, be notified in writing approximately one

week before they are scheduled to appear.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 1, 2026

Page 3

MTT Docket No. 26-002612

Page 3 of 3

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

NOTICE OF SEPTEMBER 1- 15, 2027 PREHEARING GENERAL CALL AND ORDER

Page 5

MTT

Page 6

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Page 1

RECEIVED 

AUG 7 

2026 

MICHIGAN TAX TRIBUNAL 

5 

SUPERVISOR 

CHARTER TOWNSHIP OF FLINT 

™Us™s 

BARB VERT 

CLERK 

1490S. Dye Road 

CAROL PFAFF-DAHL 

MANYA TRIPLETT 

Flint, Michigan 48532 

h 

TREASURER 

TOMKLER 

LISA R. ANDERSON 

DEBBE CAMPBELL 

July 30,2026 

Office of the Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No.: 26-002612 

Miller Linden Realty Group LLC v Township of Flint 

Parcel: 07-28-300-004 

Dear Honorable Michigan Tax Tribunal: 

Enclosed for filing, please find Respondent’s Reply to Petitioner’s Petition (in the Entire 

Tribunal) and Respondent’s Proof of Service. 

Respectfully submitted, 

“bz Geto 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Miller Linden Realty Group LLC 

MTT Docket No.: 26-002612 

Petitioner 

Parcel: 

07-28-300-004 

Vv 

Flint Township, Genesee County 

Respondent 

Maurice S. Riesman 

Paula Dotson 

32255 Northwestern Highway, Suite 248 

Deputy Assessor, Charter Township of Flint 

Farmington Hills, MI 48334 

1490 S. Dye Road 

248.855.4020 

Flint, MI 48532 

810.600.3227 

RESPONDENT’S REPLY TO PETITIONER’S APPEAL TO CONTEST THE 2026 

ASSESSED AND TAXBLE VALUATION (IN ENTIRE TRIBUNAL) 

Respondent, the Charter Township of Flint, through its Assessor, William Fowler, and its Deputy 

Assessor, Paula Dotson, hereby submits its response to Petitioner’s Petition as follows: 

1. 

Respondent admits the statements and or allegations set forth in paragraph 1 of Petitioners 

Petition. 

2. 

Respondent admits the statements and or allegations set forth in paragraph 2 of Petitioner’s 

Petition. 

3. 

Respondent acknowledges 

that 

parcel 

07-28-300-004 

identified 

in paragraph 

3 

of 

Petitioner’s Petition will be the subject of Petitioner’s appeal. 

4. 

Respondent admits the statements and or allegations set forth in paragraph 4 of Petitioner’s 

Petition.

Page 3

10. 

11. 

12. 

MTT Docket 26-002612 

Respondent denies the statements and or allegations set forth in paragraph 8 of Petitioner’s 

Petition because they are not true. 

Respondent neither admits nor denies the statements and 

or allegations 

set forth in 

paragraph 

9 of Petitioner’s Petition as said paragraph 

is merely the opportunity for 

Petitioner to set forth its contention of value. 

Respondent denies 

the statements and 

or allegations 

set forth 

in paragraph 

10 

of 

Petitioner’s Petition because they are not true. Respondent leaves Petitioner to meeting its 

required burden of proof. 

Requests for relief and actions requested by Petitioner should be denied. 

Respondent denies 

the statements and 

or allegations 

set forth 

in paragraph 

12 

of 

Petitioner’s Petition because they are untrue. Respondent leaves Petitioner to meeting its 

required burden of proof. 

Respondent’s Response submitted on this date, 

July 30, 2026, by: 

/s/ Paula Dotson 

Paula Dotson 

Deputy Assessor 

Charter Township of Flint

Page 4

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Miller Linden Realty Group LLC 

Petitioner 

v 

Flint Township, Genesee County 

Respondent 

MTT DOCKET NO.: 26-002612 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

GENESEE COUNTY) 

THE UNDERSIGNED, Paula Dotson, being first duly sworn, deposes and says that on 

July 30, 2026, she caused to be served upon: 

Maurice S. Riesman 

Michigan Tax Tribunal 

32255 Northwestern Highway, Suite 248 

PO Box 30232 

Farmington Hills, MI 48334 

Lansing, Michigan 48909 

by enclosing the same in an envelope, plainly addressed to said party at the above address, with 

lawful United States first class postage affixed thereon and by placing same in the United States 

mail. 

/s/ Paula Dotson 

July 30, 2026 

Date 

Paula Dotson

Page 5

2b. 0026! 2 

CERTIFIED MAIL 

Je 

«572» CHARTER TOWNSHIP OF FLINT 

¢ 

| 

IAL 

TT 

Na 

ta 

) 

1490'S. Dye Road 

| 

¥ 

Sd 

Flint, Michigan 48532 

oN 

Office of the Chief Clerk, 

Michigan Tax Tribunal 

®0. Box 30232 

Lansing, MI 48909 

Received 

AUG 06 

2026 

LARA 

IEEE 

silliest

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Page 1

MAURICE S. REIsMaN, P.C. 

RECEIVED 

ATTORNEY AND COUNSELOR AT LAW 

TRI-ATRIA BUILDING 

JUL 212026 

32256 NORTHWESTERN HIGHWAY, SUITE 248 

FARMINGTON Hitis, MicHiGaN 48334 

MICHIGAN TAX TRIBUNAL 

(248) 855-4020 

FAX (248) 866-3980 

July 15, 2026 

Michigan Tax Tribunal 

PO Box 30232 

Lansing MI 48909 

Re: 

Miller Linden Realty Group LLC v. Charter Township of Flint 

MTT Docket No. 26-002612 

Dear Sir/Madam: 

Please find enclosed Proof of Service of the MTT Docket No. for the Entire 

Tribunal Property Tax Petition for the above-captioned docket number. 

Please contact me if you have any questions. 

Sincerely, 

SM None 

{ A wil 

Maurice S. Reisman 

MR/1s 

Enclosures 

fet26\milterlinden.tastribunal 

POS

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

Miller Linden Realty Group LLC, 

Petitioner 

Vv 

MTT Docket No.: 26-002612 

Township of Flint, 

Respondent. 

PROOF OF SERVICE 

1, Lisa Simone, hereby state that on July 15,2026, 1 served a copy of Entire Tribunal Property 

Tax Petition including the MTT Docket Number 26-002612, upon the following by depositing the 

same in a receptacle of the United States Post Office in Farmington Hills, Michigan, enclosed in an 

envelope bearing postage fully prepaid, plainly addressed as follows: 

Charter Township of Flint Assessing Department (via certified mail) 

1490 S. Dye Road 

Flint, MI 48532 

Charter Township of Flint Clerk — Manya Triplett (via certified mail) 

1490 S. Dye Road 

Flint, MI 48532 

Genesee County Clerk, Domonique D. Clemens 

324 S. Saginaw Street, Suite 1A 

Flint, MI 48502 

Equalization Director for Genesee County, Mellissa K. Hayduk 

324 S. Saginaw Street, Suite 8B 

Flint, MI 48502

Page 3

July 15, 2026 

Lisa Smofe ) 

32255 Northwestern Highway 

Suite 248 

Farmington Hills, MI 48334 

(248) 855-4020

Page 4

METROPLEX MI 480° 

MAURICE S. REISMAN, P.C. 

ATTORNEY AND COUNSELOR ATLAW 

~~ 

‘ 

18 JUL 2026 PM 7 L 

"50.780 

TRI-ATRIA BUILDING 

US POSTAGEM 

32255 NORTHWESTERN HIGHWAY, SUITE 248 

bono 

FARMINGTON HiLLs, 

MICHIGAN 

48334 

" 

12 

1% 

| 

I 

Perma One HE09 

SE 

TREES 

Tr 

Fy TR ry Ae 

i

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Miller Linden Realty Group.pdfRead complete document text →

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Page 1

RECEIVED 

MAURICE S. REIsMAN, P.C. 

MAY 15 2026 

ATTORNEY AND COUNSELOR AT LAW 

TRI-ATRIA BUILDING 

32255 NORTHWESTERN HIGHWAY, SUITE 248 

MICHIGAN TAX TRIBUNAL 

FARMINGTON HILLS, MICHIGAN 

48334 

(248) 855-4020 

FAX (248) 855-3980 

TranInfo:d606 

26121276-1 

06/13/26 

Chkh: 

2111 

Ant: $400.00 

May 12, 2026 

ID: 

MAURICE RETSHAN FC 

Michigan Tax Tribunal 

via Federal Express 

611 W. Ottawa Street, 2" floor 

Ottawa Building 

Lansing, MI 48933 

Re: 

Miller Linden Realty Group LLC v. Charter Township of Flint 

Dear Sir/Madam: 

Please find enclosed (1) Entire Tribunal Property Tax Petition, (2) Entire Tribunal 

Case Information Sheet — Petitioner, and (3) a check in the amount of $400 for the filing 

fees. 

Please contact me if you have any questions. 

Sincerely, 

Maurice S. Reisman 

MR/Is 

Enclosures 

cc: 

Miller Linden Realty Group LLC (w/encl.)

Page 2

RECEIVED 

MAY 15 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL, 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTATION HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

Miller Linden Realty Group LLC, 

Petitioner 

v 

MTT Docket No.: 

Charter Township of Flint, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

Petitioner, Miller Linden Realty Group LLC, by and through its attorney, Maurice 

Reisman, P.C., petitions this tribunal as follows: 

1. 

Petitioner is a domestic limited liability company whose principle address is 4850 

Miller Road, Flint, MI 48507. 

2. 

Respondent, Charter Township of Flint, levies and collects the property tax on the 

subject property. 

3. 

The property 1.D. No. is 07-28-300-004. The property is classified as commercial 

improved real property. 

4. 

The property is located in Genesee County within the Swartz Creek Community 

School District. 

S. 

This matter involves issues relating to:

Page 3

6. 

For tax year 2026, Respondent determined an Assessed Value of $794,600, a 

State Equalized Value of $794,600 and a Taxable Value of $772,421. 

7. 

Petitioner did not appear before the local Board of Review for the tax year 2026. 

8. 

The subject assessment is excessive and does not reflect the fair market value of 

the property. 

9. 

Petitioner contends that the 2026 True Cash Value of the subject property is 

$1,000,000 which would yield a State Equalized Value of $500,000 and a Taxable Value of 

$500,000. The amount of State Equalized Value and Assessed Value in contention is $294,600. 

The amount of Taxable Value in contention is $272,421. 

10. 

The 2026 assessments imposed on the subject property and the taxes to be levied 

and collected are invalid because: 

(a) 

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

amount permiited by the Michigan Constitution and applicable statutes; 

(b) 

The assessment, including state equalized and/or taxable value, is at a higher 

percentage of true cash value than permissible under the Michigan Construction and applicable 

statutes; 

(c) 

The assessment is based on the misapplication of valuation principles, and 

(d) 

The assessment otherwise violates Petitioner’s rights. 

11. 

Petitioner requests the Tribunal to reduce the Assessed Value and State Equalized 

Value of the subject property from $794,600 to $500,000 and reduce the Taxable Value of the

Page 4

12. 

The 2026 assessments imposed on the subject property and the taxes to be levied 

and collected are invalid because: 

(a) 

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

the amount permitted by the Michigan Constitution and applicable statutes; 

(b) 

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

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

appliable statutes; 

(c) 

The assessment is based on the misapplication of valuation principles, and 

@ 

The Assessment otherwise violates Petitioner’s rights. 

Respectfully submitted, 

V7 7 m— 

Afurice S. Riesman (P28847) 

Attorney for Petitioner 

32255 Northwestern Highway, Suite 248 

Farmington Hills, MI 48334 

msresq@sbeglobal.net 

(248) 855-45020 

Dated: May 12, 2026

Page 5

N 5) 2025 

JO 

2025 Summer Property Tax Statement 

Bill # 

TAX DETAIL 

Mort, Code 

Charter Township of Flint 

Taxable Value: 

752,114 

Thomas D. Klee, Treasurer 

1490 S. Dye Rd. 

Flint, MI 48532 

www. flinttownship.org 

Ph: (810) 732-1350 ext. 108 

State Equalized Value: 

765,200 

School District: 

SWARTZ CREEK COMMUNITY SCHS 

% PRE/MBT: 

0% 

Assessment Class: 

201 

- COMMERCIAL-IMPROVED 

Property Assessed To: 

DESCRIPTION 

MILLAGE 

AMOUNT 

SE TAX 

6.00000 

4 

MIDAMERICA REAL ESTATE MICHIGAN 

SO TAX 

18.00000 

38500 WOODWARD AVE STE 100 

: 

BLOOMFIELD HILLS MI 48304-5048 

SCHOT 

3.80000 

SCHB-S 

1.79110 

ISD OP 

0.39890 

VOC ED 

0.92920 

SPEC ED 

2.32480 

Property Information 

MOTT OP 

1.02190 

MOTT DT 

0.60000 

Parcel Number; 

~~ 07-28-300-004 

COUNTY OP 

a3 

Property Address: 4580 MILLER RD 

Legal Description: 

A PARCEL OF LAND BEG S 89 DEG 32 MIN 50 SEC E 60 FT & S 0 DEG 26 MIN 

W 1224.87 

FT & S89 DEG 34 MIN E 118.74 FT FROM 

W 1/4 COR OF SEC TH N 27 DEG 27 MIN 39 SEC 

W 32 FT TH N 63 DEG 47 MIN 11 SEC E 107.35 FT TH N 0 DEG 24 MIN 05 SEC E 273.31 FT 

THN 28 DEG 34 MIN E 85.51 FT TH S 61 DEG 26 MIN E 107.92 FT TH ON CURVE 

TO LEFT - 

CHORD- S 69 DEG 05 MIN 44 SEC E 80 FT TH ON CURVE TO RIGHT-CHORD- S 38 DEG 10 

MIN 41 SEC E 32.65 FT TH S 0 DEG 24 MIN 05 SEC W 281.47 FT TH S 63 DEG 47 MIN 11 

SEC W 280.76 FT TH N 27 DEG 27 MIN 39 SEC W 121.71 FT TO PL OF BEG SEC 28 TTN 

R6E 2.106 A (79) 

*BALANCE OF DESCRIPTION ON FILE* 

To avold late charges full payment must be received by 9/15/25. 

We do not accept post marks. 

Please retain ALL tax records, the Township Is now charging for additional 

Information to be printed. All information is available at www.flinttownship.ora. 

Total Tax 

41.19820 

ints wilh no millage gre elthér Special 

Administration Fee 

sents 

of other charges added to thi 

ii 

Operating Fiscal Years 

Total Amount Due by 

~~ 09/14/2025 

$31,295.54 

County: 

10/01 

09/30 

i 

Township: 

01/01

Page 6

fessix

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ET_Notice_of_Docket_Number.2026-07-11_09-58-36.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Miller Linden Realty Group LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-002612

Township of Flint,

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 11, 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.