Record Finder / 25-001969-TT
Michigan
North Branch Real Estate Holdings, Petitioner Vs. Township Of North Branch, Respondent
- Petitioner
- North Branch Real Estate Holdings
- Respondent
- Township Of North Branch
Case overview
- Docket number
- 25-001969-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Lapeer
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 12 | Proof of Service of Misc Documents was received. | PET | Not recorded | 10/17/2025 | Not recorded | Download |
| 11 | Consent Judgment | Not recorded | Not recorded | 10/13/2025 | Not recorded | Download |
| 10 | Granted | PET | 9 | 10/13/2025 | Not recorded | Download |
| 9 | A Stipulation has been received. | PET | Not recorded | 10/08/2025 | $50.00 | Download |
| 8 | Proof of service of petition was received. | PET | Not recorded | 08/07/2025 | Not recorded | Download |
| 7 | Petition has been verified | PET | 2 | 08/04/2025 | Not recorded | Download |
| 6 | Notice of Docket Number ET | Not recorded | Not recorded | 08/04/2025 | Not recorded | Download |
| 5 | Answer was received | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 4 | ET Case Info Sheet | Not recorded | Not recorded | 07/22/2025 | Not recorded | Download |
| 3 | Proof of service of petition was received. | PET | Not recorded | 06/24/2025 | Not recorded | Download |
| 2 | A petition was received. | PET | Not recorded | 05/30/2025 | Not recorded | Download |
| 1 | ET Case Info Sheet | Not recorded | Not recorded | 05/30/2025 | $600.00 | Download |
Documents
25-001969.pdfRead complete document text →
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RECEI\ RICKARD, DENNEY, LEICHLITER, CHILDERS & BOSCH /ED Attorneys at Law 0CT 17 2025 110 North Saginaw Street, Suite 1 MICHIGAN TAX TRIBUNAL Lapeer, Michigan 48446 www.twdpclaw.com Telephone: (810) 664-0750 Timothy W. Denney * tdenney@twdpclaw.com Fax: (810) 664-7248 Mark A. Leichliter « mleichliter@twdpclaw.com Micaiah J. Owens * mowens@twdpclaw.com October 16, 2025 VIA UPS NEXT DAY AIR Michigan Tax Tribunal 2nd Floor Michigan Tax Tribunal 2407 N. Grand River Ave. Lansing, MI 48906 Re: North Branch Real Estate Holdings v. North Branch Township MTT Docket No. 25-001969 Dear Michigan Tax Tribunal: Enclosed for filing, please find an original Proof of Service in the abovementioned matter. Please process this document in your usual manner. Thank you for your assistance. If you have any questions, please do not hesitate to contact our office. Sincerely, RICKARD, DENNEY, LEICHLITER, CHILDERS & BOSCH > imothy W. Denney TWD/am enclosure cc w/encl: Laura M. Hallahan, Esq. (obo Nathan Hager, North Branch Twp. Assessor & Amy
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RECEIVED Ry 0CT 17 2025 Led N coms MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR North Branch Real Estate Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-001969 Township of North Branch Respondent(s) PROOF OF SERVICE Cynthia D. Chrysler states that on October 16, 2025 he/she [Name of person serving/mailing petition] [date of service] Order Granting Joint served a copy of the _Stipulation for Entry of relative to the above-captioned matter upon: Consent Judgment & [Provide name and ad P88 SP tHE My /people being served] Nathan Hager, North Branch Twp. Assessor, c/o Laura M. Hallahan, Esq., 1750 S. Telegraph Rd., Suite 202, Bloomfield Hills, MI 48302 Amy Bridger-Snoblen, North Branch Twp. Clerk, c/o Laura M. Hallahan, Esq., 1750 S. Telegraph Rd., Suite 202, Bloomfield Hills, MI 48302 Lisa Griffin, Lapeer County Equalization Director, 255 Clay St., Lapeer, MI 48446 Theresa M. Spencer, Lapeer County Clerk, 255 Clay St., Lapeer MI 48446 Cheryl Howell, School Board Secretary for North Branch Community Schools, 6655 Jefferson St., P.O. Box 3620, North Branch, MI 48461 Michigan Department of Treasury, State Treasurer, 430 W. Allegan, Lansing, MI 48922 [Sighature of person who i$ serving/mailing copy] Cynthia D. Chrysler [Print/type name of person serving/mailing copy]
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25-001969 Consent Judgment.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 North Branch Real Estate Holdings, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001969 North Branch Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS 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, 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, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 1 See MCL 211.27a. 2 See MCL 205.755.
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MTT Docket No. 25-001969 Page 2 of 2 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. 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. By _______________________________ Entered: October 13, 2025 jc 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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RECEIVED OCT 1 02025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL North Branch Real Estate Holdings, Petitioner, \2 MTT Docket No. 25-001969 North Branch Township, Respondent. / Timothy W. r= Laura M. Hallaha Mark A. Leichliter Seth A. O’Loughli Rickard, Denney, Leichliter, Childers & Bosch Kelsea M. Melche Attorneys for Petitioner Hallahan & Associates, P.C. 110 N. Saginaw St., Suite 1 Attorneys for Respondent Lapeer, MI 48846 1750 S. Telegraph, Suite 202 (810) 664-0750 Bloomfield Hills, MI 48302 (248) 731-3090 JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 1. The subject property is located in Lapeer County. 2. Parcel No. 44-016-006-021-01 is at issue. 3. The appeal is pending for the 2025 tax year. 4. The values for the subject property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 1,584,800 792,400 714,400 5. The values for the subject property identified above as stipulated by the parties for
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6. Refunds shall be made payable to Petitioner and sent in care of Petitioner’s undersigned counsel to Attorney Timothy W. Denney, Rickard, Denney, Leichliter, Childers & Bosch, 110 N. Saginaw St., Ste. 1, Lapeer, MI 48446. The parties hereby waive interest attributable to the reduction for all taxing authorities. Rickard, Denney, Leichliter, Childers & Bosch ~~ Hallahan & Associates, P.C. Na bs] ot por hod Timothy W. Denney Léurd M. Hallahan Mark A. Leichliter Seth A. O’Loughlin Attorneys for Petitio Kelsea M. Melcher Attorneys for Respondent Dated: October.>* 025 Dated: October , 2025
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Timothy Denney From: Hallahan Accounting <accounting@hallahanlaw.com> Sent: Tuesday, October 7, 2025 8:37 AM To: Timothy Denney Cc: Laura Hallahan Subject: North Branch Real Estate Holdings, LLC v. North Branch Township Attachments: Stipulation for Consent Judgment.2025.10-03.REDLINE.pdf; Stipulation for Consent Judgment.2025.10-03.EXECUTION.signed by TWD.pdf From: Laura Hallahan <lhallahan@hallahanlaw.com> Sent: Monday, October 6, 2025 8:35 PM To: Hallahan Accounting <accounting@hallahanlaw.com> Subject: RE: North Branch Real Estate Holdings, LLC v. North Branch Township This is fine. You may sign my name and file. Laura M. Hallahan Attorney At Law Hallahan & Associates, P.C. 1750 Telegraph Rd, Ste 202 Bloomfield Hills, MI 48302 Main: (248)-731-3089 Direct: (248) 731-3090 Fax: (248) 731-3086 lhallahan@hallahanlaw.com From: Hallahan Accounting <accounting@hallahanlaw.com> Sent: Monday, October 6, 2025 8:45 AM To: Laura Hallahan <Jhallahan@hallahanlaw.com> Subject: FW: North Branch Real Estate Holdings, LLC v. North Branch Township
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Attached please find the revised proposed Joint Stipulation for Entry of Consent Judgment. I have made the revisions you requested and have executed the Stipulation. I am also attaching a redline version in addition to the signed execution version. Let me know if I can sign your name and we will file it. Sincerely, Timothy W. Denney Rickard, Denney, Leichliter, Childers & Bosch 110 N. Saginaw Street, Suite 1 Lapeer, MI 48446 Office: (810) 664-0750 Facsimile: (810) 664-7248 Email: tdenney@twdpclaw.com Website: www.twdpclaw.com This e-mail transmission may contain confidential and privileged information.A Unless you are the addressee (or authorized to receive messages for the addressee), you may not use, copy or disclose to anyone the message or any information contained in the message.A If you have received this message by mistake, please advise the sender by reply e-mail and delete this message.A Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document. Pursuant to recently-enacted U.S. Treasury Department (Circular 230), we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed in this communication or attachments.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR North Branch Real Estate Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-001969 Township of North Branch : Respondent(s) PROOF OF SERVICE Audrey Chrysler states that on October 8, 2025 he/she [Name of person serving/mailing petition] [date of service] Joint Stipulation for Entry of served a copy of the _ Consent Judgment relative to the above-captioned matter upon: [Provide name and address of the party/people being
Page 6
RICKA
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RECEIVED OCT 1 02025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL North Branch Real Estate Holdings, Petitioner, \2 MTT Docket No. 25-001969 North Branch Township, Respondent. / Timothy W. r= Laura M. Hallaha Mark A. Leichliter Seth A. O’Loughli Rickard, Denney, Leichliter, Childers & Bosch Kelsea M. Melche Attorneys for Petitioner Hallahan & Associates, P.C. 110 N. Saginaw St., Suite 1 Attorneys for Respondent Lapeer, MI 48846 1750 S. Telegraph, Suite 202 (810) 664-0750 Bloomfield Hills, MI 48302 (248) 731-3090 JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 1. The subject property is located in Lapeer County. 2. Parcel No. 44-016-006-021-01 is at issue. 3. The appeal is pending for the 2025 tax year. 4. The values for the subject property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2025 1,584,800 792,400 714,400 5. The values for the subject property identified above as stipulated by the parties for
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6. Refunds shall be made payable to Petitioner and sent in care of Petitioner’s undersigned counsel to Attorney Timothy W. Denney, Rickard, Denney, Leichliter, Childers & Bosch, 110 N. Saginaw St., Ste. 1, Lapeer, MI 48446. The parties hereby waive interest attributable to the reduction for all taxing authorities. Rickard, Denney, Leichliter, Childers & Bosch ~~ Hallahan & Associates, P.C. Na bs] ot por hod Timothy W. Denney Léurd M. Hallahan Mark A. Leichliter Seth A. O’Loughlin Attorneys for Petitio Kelsea M. Melcher Attorneys for Respondent Dated: October.>* 025 Dated: October , 2025
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Timothy Denney From: Hallahan Accounting <accounting@hallahanlaw.com> Sent: Tuesday, October 7, 2025 8:37 AM To: Timothy Denney Cc: Laura Hallahan Subject: North Branch Real Estate Holdings, LLC v. North Branch Township Attachments: Stipulation for Consent Judgment.2025.10-03.REDLINE.pdf; Stipulation for Consent Judgment.2025.10-03.EXECUTION.signed by TWD.pdf From: Laura Hallahan <lhallahan@hallahanlaw.com> Sent: Monday, October 6, 2025 8:35 PM To: Hallahan Accounting <accounting@hallahanlaw.com> Subject: RE: North Branch Real Estate Holdings, LLC v. North Branch Township This is fine. You may sign my name and file. Laura M. Hallahan Attorney At Law Hallahan & Associates, P.C. 1750 Telegraph Rd, Ste 202 Bloomfield Hills, MI 48302 Main: (248)-731-3089 Direct: (248) 731-3090 Fax: (248) 731-3086 lhallahan@hallahanlaw.com From: Hallahan Accounting <accounting@hallahanlaw.com> Sent: Monday, October 6, 2025 8:45 AM To: Laura Hallahan <Jhallahan@hallahanlaw.com> Subject: FW: North Branch Real Estate Holdings, LLC v. North Branch Township
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Attached please find the revised proposed Joint Stipulation for Entry of Consent Judgment. I have made the revisions you requested and have executed the Stipulation. I am also attaching a redline version in addition to the signed execution version. Let me know if I can sign your name and we will file it. Sincerely, Timothy W. Denney Rickard, Denney, Leichliter, Childers & Bosch 110 N. Saginaw Street, Suite 1 Lapeer, MI 48446 Office: (810) 664-0750 Facsimile: (810) 664-7248 Email: tdenney@twdpclaw.com Website: www.twdpclaw.com This e-mail transmission may contain confidential and privileged information.A Unless you are the addressee (or authorized to receive messages for the addressee), you may not use, copy or disclose to anyone the message or any information contained in the message.A If you have received this message by mistake, please advise the sender by reply e-mail and delete this message.A Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document. Pursuant to recently-enacted U.S. Treasury Department (Circular 230), we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed in this communication or attachments.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR North Branch Real Estate Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-001969 Township of North Branch : Respondent(s) PROOF OF SERVICE Audrey Chrysler states that on October 8, 2025 he/she [Name of person serving/mailing petition] [date of service] Joint Stipulation for Entry of served a copy of the _ Consent Judgment relative to the above-captioned matter upon: [Provide name and address of the party/people being
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RICKA
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Proof of Service.2025.08-07.pdfRead complete document text →
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Vo 2) STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR North Branch Real Estate Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-001969 Township of North Branch Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Audrey Chrysler states that on 08/07/2025 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): 1750 S. Telegraph Road, Suite 202, or oomt = Hills, MI 48302 2. city Clerk or Township Supervisor/Clerk (via certified mail): 1750 s. Telegraph Road, Suite 202, Bloomfield Hill, MI 48302 3. County Equalization Director (via first class mail or personal service): Lisa Griffin, Lapeer County Equalization Director, 255 Clay Street, Lapeer, MI! 48446 4. County Clerk (via first class mail or personal service): Theresa M. Spencer, Lapeer County Clerk, 255 Clay Street, Lapeer, Ml 48446 5. Secretary of the local school board (via first class mail or personal service): 3620, North “Branch, MI 48461 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan
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Petition to Entire Tribunal.2025.05-30.pdfRead complete document text →
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| STATE OF MICHIGAN DEPARTMENT OF LABOR AND ECONOMIC GROWTH MICHIGAN TAX TRIBUNAL NORTH BRANCH REAL ESTATE HOLDINGS, Petitioner, MTT Docket No. Vv. TOWNSHIP OF NORTH BRANCH, Respondent. TIMOTHY W. DENNEY P39990 MARK A. LEICHLITER P72123 Rickard, Denney, Leichliter, Childers & Bosch Attorneys for Petitioner 110 N. Saginaw Street, Ste. 1 Lapeer, MI 48446 (810) 664-0750 tdenney@twdpclaw.com mleichliter@twdpclaw.com Rickard, Denney, Leichliter, Childers PETITION TO ENTIRE TRIBUNAL NOW COMES, Petitioner, North Branch Real Estate Holdings, by and through its attorneys, Rickard, Denney, Leichliter, Childers & Bosch, and for its Petition to Entire Tax Tribunal, states as follows: 1. Petitioner North Branch Real Estate Holdings, a Michigan limited liability company, whose principal office is 3620 Van Dyke Road, Almont, MI 48003, is the property owner of certain commercial property located in North Branch Township, more specifically described as property tax identification # 44-016-006-021-01 (a/k/a 016-006- 021-01) (more commonly described as the following address: 6674 Rogers Drive, North Branch, MI 48461) (hereafter the “Subject Property”); Petitioner’s email, address, and phone number are: c/o Attorney Timothy Denney, Rickard, Denney, Leichliter, Childers & Bosch, 110 N. Saginaw Street, Suite 1, Lapeer, MI 48446, Phone: (810) 664-0750, Email: tdenney@twdpclaw.com.
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Rickard, Denney, Leichliter, Childers 3. The Subject Property is located in North Branch Township, Lapeer County, Michigan. 4. This Petition involves issues relating to the valuation, assessment, Taxable Value, and State Equalized Value of the Subject Property and this appeal concerns Tax Year 2025 (based on tax day valuation as of December 31, 2024). 5. For the 2025 tax year assessment (based on a tax day December 31, 2024, North Branch Township assessed the property as follows: Tax year Taxable Value Assessed Value | True Cash Value (SEV) 2025 $714,400 $792,400 $1,584,800 | Exhibit 1 — Notice of Assessment. 6. The amount in dispute, as to Taxable Value is $454,960, as to Assessed Value (SEV): $532,960, and as to True Cash Value is $1,065,922. 7. Petitioner protested the Taxable Value and SEV assessment at the North Branch Township Board of Review on or about March 11, 2025 and the Board of Review refused to make any adjustment in the assessments; however, because the Subject Property was tax-classified “Commercial” (see Exhibit 1), no protest to the Board of Review was required to appeal this matter, as per MCL 205.735a(4)(a). 8. The Subject Property is not subject to “government regulatory agreements” nor government “subsidiary,” as those terms are used in R 233(3)(iv). | 9. The design and present use of the Property was and is as an assisted-living facility. 10. The Notice of Assessment being appealed is attached hereto as Exhibit 1. 11. There is no dispute as to an “addition” or “loss.” 12. Petitioner disputes the assessment for several reasons: a. The property assessment exceeds 50% of the True Cash Value of the Property.
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Rickard, Denney, Tax year Assessed Value | Taxable Value True Cash Value (SEV) 2025 $259,439 $259,439 $518,878 RELIEF REQUESTED WHEREFORE, Petitioner requests that the Assessed Value (SEV) assessment, Taxable Value assessment, and True Cash Value be reduced appropriately and that Petitioner be made whole for any monies overpaid due to excessive assessment and valuation, including costs and statutory interest. Date: May g Cron Respectfully submitted, RICKARD, DENNEY, LEICHLITER, CHILDERS & BOSCH by | TC Timothy W. Denney (P39990) Attorney for Petitioner Nott Holdings 110 N. Saginaw St., Suite 1 Lapeer, MI 48446 Phone: (810) 664-0750 ranch Real Estate Email: tdenney@twdpclaw.com
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Rickard, Denney, Leichliter, Childers | i | VERIFICATION AFFIDAVIT | STATE OF MICHIGAN ~~) | ) ss | COUNTY OF LAPEER ) James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, a Michigan limited liability company, being first duly sworn, on oath deposes and says that: 1. This affidavit is based on my personal knowledge and, if sworn as a witness, I can competently testify to the facts stated herein. 2. I have read the attached Petition to Entire Tribunal and it is true and accurate to the best of my knowledge, information and belief. NORTH BRANCH REAL ESTATE HOLDINGS, a Michigan limited liability company AT es A. Novak Jr. s: Sole Member | STATE OF MICHIGAN ~~) ) ss | COUNTY OF LAPEER ) A Acknowledged before me in Lapeer County, Michigan, on this 30 ~ day of May, [2025 by James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, Michigan limited liability company. ort iie Clary stem Notary Public
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EXHIBIT 1
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Toro we r0zey THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification hia form 13 issued undor the authority of P.A. 208 of
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 North Branch Real Estate Holdings, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 25-001969 Township Of North Branch, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: __Tribunal Clerk________ Entered: August 4, 2025 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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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL NORTH BRANCH REAL ESTATE HOLDINGS, Petitioner, v TOWNSHIP OF NORTH BRANCH, Respondent. Docket No. 25-001969 Parcel No. 44-016-006-021-01 _____________________________________________________________________________/ TIMOTHY W. DENNEY (P39990) MARK A. LEICHLITER (P72123) RICKARD, DENNEY, LEICHLITER, CHILDERS & BOSCH Attorneys for Petitioner 110 N. Saginaw Street, Suite 1 Lapeer, MI 48846 (810) 664-0750 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, Township of North Branch, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 2. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 2 and, therefore, leaves Petitioner to its proofs. 3. Respondent admits the allegations in Paragraph 3 as to the parcel identified in Petitioner’s Petition. 4. Respondent acknowledges Petitioner’s belief as to the issues in this case but denies that those issues have merit or that Petitioner is entitled to any relief.
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Entire Tribunal Property Tax Answer Page 2 of 5 2 5. 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 2025 $1,584,800 $792,400 $714,400 6. Respondent acknowledges the values Petitioner has identified as in dispute but denies any issue with the subject property’s assessment and/or valuation for the 2025 tax year. 7. Respondent admits a protest was made but neither admits nor denies the necessity of such a protest as MCL 205.735a speaks for itself. Respondent denies any implication Petitioner presented the Board of Review with evidence sufficient to warrant an adjustment of the subject property’s assessment or that an adjustment of said assessment is otherwise warranted. 8. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 8 and, therefore, leaves Petitioner to its proofs. 9. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 9 and, therefore, leaves Petitioner to its proofs. 10. Respondent neither admits nor denies the allegations in Paragraph 10 as Petitioner’s Exhibit 1 speaks for itself. 11. Respondent admits the allegations in Paragraph 11. 12. Respondent denies the allegations in Paragraph 12, including subparagraphs (a)- (b), for the reason that the same are untrue. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 13. Respondent contends that the values for the property identified above are: Tax Year True Cash Value Assessed Value Taxable Value 2025 $1,584,800 $792,400 $714,400 14. Respondent acknowledges the relief sought by Petitioner in the final paragraph of its Petition but denies that Petitioner is entitled to said relief for the reasons set forth above.
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Entire Tribunal Property Tax Answer Page 3 of 5 3 WHEREFORE, Respondent, Township of North Branch, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees. HALLAHAN & ASSOCIATES, P.C. _/s/Laura M. Hallahan________________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P8582) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: July 22, 2025 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, Township of North Branch, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Respondent MOAHR DOCKET NO. 25-001969 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of North Branch (LAPEER) Local Unit of Government/First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. M Last Name Hallahan Firm Name (if any) Hallahan & Associates, P.C. Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 248-731-3087 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) MTT@hallahanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: Kelsea M. Melcher /s/
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ees STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR North Branch Real Estate Holdings , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-001969 Township of North Branch , Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* Audrey Chrysler states that on 06/24/2025 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): 3. County Equalization Director (via first class mail or personal service): Lisa Griffin, Lapeer County Equalization Director, 255 Clay Street, Lapeer, MI 48446 4. County Clerk (via first class mail or personal service): Theresa M. Spencer, Lapeer County Clerk, 255 Clay Street, Lapeer, MI 48446 5. Secretary of the local school board (via first class mail or personal service): 3620. North “Branch, Mi 48461 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer
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| STATE OF MICHIGAN DEPARTMENT OF LABOR AND ECONOMIC GROWTH MICHIGAN TAX TRIBUNAL NORTH BRANCH REAL ESTATE HOLDINGS, Petitioner, MTT Docket No. Vv. TOWNSHIP OF NORTH BRANCH, Respondent. TIMOTHY W. DENNEY P39990 MARK A. LEICHLITER P72123 Rickard, Denney, Leichliter, Childers & Bosch Attorneys for Petitioner 110 N. Saginaw Street, Ste. 1 Lapeer, MI 48446 (810) 664-0750 tdenney@twdpclaw.com mleichliter@twdpclaw.com Rickard, Denney, Leichliter, Childers PETITION TO ENTIRE TRIBUNAL NOW COMES, Petitioner, North Branch Real Estate Holdings, by and through its attorneys, Rickard, Denney, Leichliter, Childers & Bosch, and for its Petition to Entire Tax Tribunal, states as follows: 1. Petitioner North Branch Real Estate Holdings, a Michigan limited liability company, whose principal office is 3620 Van Dyke Road, Almont, MI 48003, is the property owner of certain commercial property located in North Branch Township, more specifically described as property tax identification # 44-016-006-021-01 (a/k/a 016-006- 021-01) (more commonly described as the following address: 6674 Rogers Drive, North Branch, MI 48461) (hereafter the “Subject Property”); Petitioner’s email, address, and phone number are: c/o Attorney Timothy Denney, Rickard, Denney, Leichliter, Childers & Bosch, 110 N. Saginaw Street, Suite 1, Lapeer, MI 48446, Phone: (810) 664-0750, Email: tdenney@twdpclaw.com.
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Rickard, Denney, Leichliter, Childers 3. The Subject Property is located in North Branch Township, Lapeer County, Michigan. 4. This Petition involves issues relating to the valuation, assessment, Taxable Value, and State Equalized Value of the Subject Property and this appeal concerns Tax Year 2025 (based on tax day valuation as of December 31, 2024). 5. For the 2025 tax year assessment (based on a tax day December 31, 2024, North Branch Township assessed the property as follows: Tax year Taxable Value Assessed Value | True Cash Value (SEV) 2025 $714,400 $792,400 $1,584,800 | Exhibit 1 — Notice of Assessment. 6. The amount in dispute, as to Taxable Value is $454,960, as to Assessed Value (SEV): $532,960, and as to True Cash Value is $1,065,922. 7. Petitioner protested the Taxable Value and SEV assessment at the North Branch Township Board of Review on or about March 11, 2025 and the Board of Review refused to make any adjustment in the assessments; however, because the Subject Property was tax-classified “Commercial” (see Exhibit 1), no protest to the Board of Review was required to appeal this matter, as per MCL 205.735a(4)(a). 8. The Subject Property is not subject to “government regulatory agreements” nor government “subsidiary,” as those terms are used in R 233(3)(iv). | 9. The design and present use of the Property was and is as an assisted-living facility. 10. The Notice of Assessment being appealed is attached hereto as Exhibit 1. 11. There is no dispute as to an “addition” or “loss.” 12. Petitioner disputes the assessment for several reasons: a. The property assessment exceeds 50% of the True Cash Value of the Property.
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Rickard, Denney, Tax year Assessed Value | Taxable Value True Cash Value (SEV) 2025 $259,439 $259,439 $518,878 RELIEF REQUESTED WHEREFORE, Petitioner requests that the Assessed Value (SEV) assessment, Taxable Value assessment, and True Cash Value be reduced appropriately and that Petitioner be made whole for any monies overpaid due to excessive assessment and valuation, including costs and statutory interest. Date: May g Cron Respectfully submitted, RICKARD, DENNEY, LEICHLITER, CHILDERS & BOSCH by | TC Timothy W. Denney (P39990) Attorney for Petitioner Nott Holdings 110 N. Saginaw St., Suite 1 Lapeer, MI 48446 Phone: (810) 664-0750 ranch Real Estate Email: tdenney@twdpclaw.com
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Rickard, Denney, Leichliter, Childers | i | VERIFICATION AFFIDAVIT | STATE OF MICHIGAN ~~) | ) ss | COUNTY OF LAPEER ) James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, a Michigan limited liability company, being first duly sworn, on oath deposes and says that: 1. This affidavit is based on my personal knowledge and, if sworn as a witness, I can competently testify to the facts stated herein. 2. I have read the attached Petition to Entire Tribunal and it is true and accurate to the best of my knowledge, information and belief. NORTH BRANCH REAL ESTATE HOLDINGS, a Michigan limited liability company AT es A. Novak Jr. s: Sole Member | STATE OF MICHIGAN ~~) ) ss | COUNTY OF LAPEER ) A Acknowledged before me in Lapeer County, Michigan, on this 30 ~ day of May, [2025 by James A. Novak Jr., the Sole Member of North Branch Real Estate Holdings, Michigan limited liability company. ort iie Clary stem Notary Public
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EXHIBIT 1
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Toro we r0zey THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification hia form 13 issued undor the authority of P.A. 208 of
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MOAHR DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization First Name/Company Name Timothy M.I. Last Name North Branch Real Estate Holdings Home Address (No., Street, P.O. Box or Rural Route) 3620 Van Dyke Road City or Town Almont State Michigan ZIP Code 48003 Telephone Number 810-798-8533 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdenney@twdpclaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Timothy M.I. W. Last Name Denney Firm Name (if any) Rickard, Denney, Leichliter, Childers & Bosch Address (No., Street, P.O. Box or Rural Route) 110 N. Saginaw St., Suite 1 City or Town Lapeer State Michigan ZIP Code 48446 Telephone Number 810-664-0750 Fax Number 810-664-7248 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tdenney@twdpclaw.com Section 5: Issue Please designate one: Valuation – Fill out Sections 4, 5, & 6 below Section 6: Subject Property Information How many parcels are you appealing?1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 6674 Rogers Drive North Branch Michigan 48461 Taxing Authority (City or Township) Township Of North Branch (LAPEER) County Lapeer 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.)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values, Other (please explain) Section 8: Valuation Information for Each Parcel under Appeal Parcel Number: 44-016-006-021-01 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 792400 Current Taxable Value as established by the Board of Review: 714400 What do you believe is the fair market value (also known as True Cash Value)? 518878 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 259439 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 9: Assessment Information Type of Tax Assessment(s): Assessment Number(s): Check all that is being appealed: Check what action prompted this appeal: If “other,” please explain: Section 10: Special Assessment Information Type of Special Assessment: Did you protest the special assessment at the hearing held to confirm the special assessment roll? If Yes, what was the date of the hearing held to confirm the special assessment roll? If No, please explain: Section 11: Classification Information Parcel Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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. 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 W. Denney, Esq.
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